Board of Review 2024

Written by

Notice of Board of Review Two-Hour Meeting

STATE OF WISCONSIN

Town of Excelsior, Sauk county, WI

Notice is hereby given that the Board of Review for the Town of Excelsior, Sauk county, Wisconsin shall hold its first meeting on Monday, June 3rd, 2024 from 6pm to 8pm  with Board of Review being held June 10th, 2024 from 6PM to 8PM at Town of Excelsior Town Hall located at 100 E. Broadway St., Rock Springs, WI  53961.

Please be advised of the following requirements to appear before the Board of Review and procedural requirements if appearing before the Board of Review:

  1. After the first meeting of the Board of Review and before the Board of Review’s final adjournment, no person who is scheduled to appear before the Board of Review may contact or provide information to a member of the Board of Review about the person’s objection, except at a session of the Board of Review.  Open Book shall occur no less than 7 days prior to the Board of Review.
  2. The Board of Review may not hear an objection to the amount or valuation of property unless, at least 48 hours before the Board of Review’s first scheduled meeting, the objector provides to the board of Review Clerk written or oral notice of an intent to file an objection, except that upon a showing of good cause and the submission of a written objection, the Board of Review shall waive that requirement during the first 2 hours of the Board of Review’s first schedule meeting, and the Board of Review may waive that requirement up to the end of the 5th day of the session, or up to the end of the final day of the session if the session is less than 5 days, with proof of extraordinary circumstances for failure to meet the 48-hour notice requirement and failure to appear before the board of Review during the first 2 hours of the first scheduled meeting.
  3. Objections to the amount or valuation of property shall first be made in writing and filed with the Board of Review clerk within the first 2 hours of the Board of Review’s first scheduled meeting, except that, upon evidence of extraordinary circumstances, the board of Review may waive that requirement up to the end of the 5th day of the session, or up to the end of the final day of the session if the session is less than 5 days. The Board of Review may require objections to the amount or valuation of property to be submitted on forms approved by the Wisconsin Department of Revenue, and the Board of Review shall require that any forms include stated valuations of the property in question.  Persons who own land and improvements to that land may object to the aggregate valuation of that land and improvements to that land may object only to the valuation of that land or only to the valuations of improvements to that land.  No person may be allowed in any action or proceedings to question the amount or valuation of property unless the written objection has been filed and that person in good faith presented evidence to the Board of Review in support of the objections and made full disclosure before the Board of Review, under oath, of all of that person’s property liable to assessment in the district and the value of that property.  The requirement that objections be in writing may be waived by express action of the Board.
  4. When appearing before the Board of Review, the objecting person shall specify in writing the person’s estimate of the value of the land and of the improvements that are the subject of the person’s objection and specify the information used to arrive at that estimate.
  5. No persona may appear before the Board of Review, testify to the Board of Review by telephone, or object to a valuation if that valuation was made by the assessor or the objector using the income method of valuation, unless no later than 7 days before the first meeting of the Board of Review, the person supplies the assessor with all the information about income and expenses that the assessor requests, as specified in the Assessor’s Manual under Wis. State Statutes 73.03(2a). The Town of Excelsior has an ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph that provides exceptions for persons using information in the discharge of duties imposed by law or the duties of their officer or by order of a court.  The information that is provided in this paragraph, unless a court determines that it is inaccurate, is not subject to the right of inspection and copying under Wis. State Statutes 19.35(1).
  6. The Board of Review shall hear upon oath, by telephone, all ill or disabled persons who present to the board a letter from a physician, physician assistance, or advanced practice nurse prescriber certified under Wis. State Statute 441.169(2) that confirms their illness or disability. No other persons may testify by telephone unless the Board of Review, in its discretion, has determined to grant a property owner’s or their representative’s request to testify under oath by telephone or written statement.
  7. No Personal may appear before the Board of Review, testify to the Board of Review by telephone, or contest the amount of any assessment unless, at least 48 hours before the first meeting of the Board of Review, or at least 48 hours before the objection is heard if the objection is allowed under Wis. State Statutes 70.47(3)(a), that person provides notice to the Board of Review clerk as to whether the person will ask for the removal of a member of the Board of Review and, if so, which member, and provides a reasonable estimate of the length of time the hearing will take.
  8. No person shall be allowed to appear before the board of review, to testify to the board by telephone or to contest the amount of any assessment of real or personal property if the person has refused a reasonable written request by certified mail of the assessor to enter onto property to conduct an exterior view of the real or personal property being assessed.

Notice is hereby given this 17th day of May 2024

By:  Sandra Meyer Swanson,

Town of Excelsior, Clerk

Town of Excelsior Board of Review

June 10th, 2024

6 PM to 8 PM

100 E. Broadway St., Rock Springs, WI  53961

MEETING AGENDA

  1. Call Board of Review to order
  2. Roll Call
  3. Confirmation of appropriate Board of Review and Open Meeting notices
  4. Select a Chairperson for Board of Review
  5. Select vice Chairperson for Board of Review
  6. Verify that members have met the mandatory training requirements
  7. Verify that the Town has an ordinance for the confidentiality of income and expense information provided to the assessor under state law (sec.70.47(7)(af).
  8. Review of new laws
  9. Filing and Summary of Annual Assessment Report by Assessor’s Office
  10. Receipt of the Assessment Roll by Clerk from the Assessor
  11. Receive the Assessment Roll and sworn statements from the Clerk
  12. Review the Assessment Roll and Perform Statutory duties:
  13. Examine the roll,
  14. Correct description or calculation errors,
  15. Add omitted property, and
  16. Eliminate double assessed property
  17. Discussion/Action – Certify all corrections of error under state law (WI Stats 70.43)
  18. Discussion/Action-Verify with the assessor that open book changes are included in the assessment roll
  19. Allow taxpayers to examine assessment data
  20. During the first two hours, consideration of
  21. Waivers of the required 48-hour notice of intent to file an objection when there is good cause
  22. Requests for Board of Review hearing waiver to allow the property owner an appeal directly to circuit court
  23. Requests to testify by telephone or submit sworn written statement,
  24. Subpoena requests, and
  25. Act on any other legally allowed/required Board of Review matters
  26. Review Notices of Intent to File Objection
  27. Proceed to hear objections, if any and if proper notice/waivers given unless schedule for another date
  28. Consider/act on scheduling additional Board of Review date(s)
  29. Adjourn

Sandra Meyer Swanson, Clerk, May 17th, 2024

ALSO, UPON REASONABLE NOTICE, EFFORTS WILL BE MADE TO ACCOMMODATE THE NEEDS OF DISABLED INDIVIDUALS THROUGH APROPRIATE AIDS AND SERVICES.  IF A PERSON WITH A DISABILITY REQUIRES THAT THE MEETING BE ACCESSIBLE OR THAT MATERIALS AT THE MEETING BE IN AN ACCESSIBLE FORMAT, CALL THE TOWN CLERK’S OFFICE AT LEAST 48 HOURS IN ADVANCE TO REQUEST ADEQUATE ACCOMODATIONS.  TELEPHONE 608-522-5115