Appendix B Board of Review Scripts

Assessor's Duties and

Possible Script to Support Valuation*

1. Assessor's role for BaR: a) Cannot be member of BaR b) Must attend all hearings of BaR

24

c) Is presumed to be an expert, but should be substantiated on the record d) Should not run the meeting e) May not participate in deliberations f) May not vote g) May not impeach his own affidavit and valuation h) Should inform the BaR on the record at first meeting of BaR of the level of assessment i) Must submit evidence in support of valuation on assessment roll j) Must submit to examination by property owner/objector k) Is required to provide full disclosure to BaR and make all books and records available to

property owner/objector and BaR at hearing

2. Assessor may ask questions of property owner/objector and his/her witnesses after their testimony has been given.

3. Prior to the commencement of the hearing, the assessor should raise any procedural concerns, and if appropriate, make a request to dismiss the objection (i .e., denied interior inspection, income information).

4. Possible script for Assessor to present his/her case to BaR a) Qualify yourself as an expert witness

a. Introduce yourself (stating name on the record) b. Submit written curriculum vitae/resume for record c. State employment qualifications d. State educational training e. State experience in assessing and appraisal (if any) f. State the level of assessment

b) Description of Subject Property a. Present picture of subject property b. State assessor's familiarity with the subject property c. State assessor's inspection history (if any) of subject property

c) Purpose/Market Value a. State definition of market value b. State that the valuation in this case has been done in accordance with both Sec.

70.32 of Wisconsin Statues and the Wisconsin Property Assessment Manual

25

d) State if recent arms-length sale of the subject property a. State date of sale b. State parties to sale (note that sale is arms length) c. State price of sale d. Any other pertinent information

e) (If no recent arms-length sale) State the sales price of reasonably comparable property a. Name and identify address of comparable property b. State date of each comparable sale c. State parties to each sale (noting that sale is arms length) d. Describe details of comparable property to establish it is comparable to subject

property

f) Other factors that may have been considered by assessor a. Effect of zoning, conservation easement, conservation restriction under agreement

with federal government or Chapter 91 Farmland Preservation, Sec. 70.32 (lg) b. Impairment of the value of property due to presence of a solid or hazardous waste

facility or because of environmental pollution, Sec. 70.32 (2) c. If property has contaminated well or water system, the time and expense necessary

to repair or replace the well or private water d. In alternative to market value if no recent arms length sale, a verifiable

replacement cost estimate of the subject property, less any depreciation e. In alternative to market value if no recent arms length sale, for income producing

property, an income approach to value, including the development of income, expenses, and the capitalization rate

f. A verifiable asking price, or listing contract, if the property is currently for sale g. A recent Market Value estimate of the subject property h. Other facts or conditions which affect the property ' s Market Value, such as: size

and location of the land, size and age of buildings, original cost of buildings, amount of fire insurance, or any other facts or conditions that shed light on the property's Market Value

g) Conclusion a. Restate the value placed on subject property b. Primary basis on which value has been established

h) Thank you to BOR

5. Be prepared to answer questions of property owner/objector and BOR members

* This sample script was prepared by John P. Macy of Arenz, Molter, Macy, Riffle & Larson, S.c., (262) 548-1340, and was reviewed and modified by Rick Stadelman of the Wisconsin Towns Association and the Equalization Directors and staff at the Wisconsin Department of Revenue.

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26

Board of Review Clerk's Script*

1. Have tape recorder (in good working order) ready to start at beginning of the hearing.

2. Introduce the case when called upon by BOR chairperson:

This case is of (give name of property owner/objector) .... The property owner/objector resides at ......... . The address for the property in question is ...... . The tax key # for this property is ........... . This property has been classified for assessment purposes as ..... (residential; commercial; manufacturing; agricultural; undeveloped; agriculturalforest; productiveforest land; or other .... see Sec. 70.32for classes of property) The value in the assessment roll for the current year is:

Land: .............. (state value from assessment roll) Improvements ........... .. (state value from assessment roll) Total assessment .......... (state total value from assessment roll)

3. When requested by the BOR chairperson asks the clerk to swear in the witnesses, the clerk proceeds to state:

Would all persons, including the Assessor, intending to provide testimony for this hearing please raise your right hand to be sworn? ...

DO YOU SOLEMNLY SWEAR THAT THE TESTIMONY WHICH YOU SHALL GIVE IN THE MATTER NOW ON HEARING SHALL BE THE TRUTH, THE WHOLE TRUTH, AND NOTHING BUT THE TRUTH SO HELP YOU GOD?

Would each person who has just been sworn please state your name and address for the record ..... .

(Start with the objector, any of objector's witnesses, assessor, and assessor' s witness (if any). Make sure all speak loud enough to be recorded.)

3a. Assessor, please state the estimated level of assessment for the current year.

4. Clerk should complete Findings of Fact, Determinations and Decision form (Parts A and B) if used as hearing is held.

5. Clerk who is a BOR member may participate in questioning of witnesses as any

II

27

other member of the BaR.

6. Clerk should complete Parts C and D of "Findings of Fact, Determinations and Decision" form after the BaR makes its determinations and decisions. Note for the minutes who made and seconded motions made by the BaR. Record the roll call vote on the form.

7. After the hearing is closed but prior to final BaR adjournment, the Clerk must prepare, and make personal delivery or mail by certified mail, return receipt requested the Notice of Decision (DaR form PR-302 BaR Determination Form).

8. After all determinations of the BaR have been made, the Clerk should prepare a Summary of Board of Review Proceedings, PA-800, sign the Clerk's affidavit on the bottom of this form and file with the other BaR documents for this year. The clerk should also keep in a minute book a record of all BaR proceedings (Sec. 70.47(5)). These records are to be kept by town, village, or city clerk for seven years (Sec. 70.47 (8) (f)).

* This sample script was prepared by John P. Macy of Arenz, Molter, Macy, Riffle & Larson, S.c., (262)548-1340, and was reviewed and modified by Rick Stadelman of the Wisconsin Towns Association and the Equalization Directors and staff at the Wisconsin Department of Revenue. '

28

Board of Review Chairperson's Script a Hearing

1. First, make sure that the clerk has tape recorder ready to turn on; or court stenographer is ready.

2. Ask the clerk to introduce the case for hearing.

3. Ask Property owner/objector, all witnesses, including the assessor to be sworn. Have clerk administer oath. Clerk should note for the record all persons who have been sworn. If clerk does not know all the names have each individual sworn to state name for the record.

4. Chairperson briefly outlines the hearing procedures: a) The person filing the objection will testify and present evidence first.

The assessor may then ask the objector questions. The board of review members may also ask the objector questions.

b) After the objector has testified, any other witnesses present in support of the objector will testify. Each witness is subject to questions from t he assessor and board of review members.

c) Following all witnesses of the objector, the assessor shall present his/her case in support of the assessment.

d) The Assessor shall be subject to any questions of the objector first. Then the assessor shall be subject to questions of the board or review members.

e) The objector may present any other evidence, which again is subject to questions of the assessor or board or review members.

f) The assessor may provide any other evidence, again subject to questions of the objector and board of review members.

g) After all evidence has been submitted under oath, the objector may first make a brief summary of his/her case to the board of review.

h) The assessor may follow with a brief summary of his/her case. i) After each summary, the taking of testimony will be closed. j) The board of review will deliberate on the testimony in open session

{either} (immediately following the testimony ... or ... at a later date to be announced.)1

5. Chairperson also makes the following statement to the objector before taking testimony of the objector:

"The board of review wants you to understand that under state law the board of review is required to uphold the assessor's valuation of your property as being correct, unless you by your testimony can show the

I Note that on page 10 of the Guidefor Board of Review Members , published and updated annually by the Wisconsin Department of Revenue, there is a list of chairperson responsibilities. Among these, the chairperson conducts the meeting in an orderly and legal manner, monitors the Board's activities, and ensures that the Board stays within its legal role as a quasi-judicial body.

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29

assessor's valuation to be incorrect..... in other words the burden of proof is upon you as the taxpayer. Do you understand that?"

6. Now begin the hearing by asking the taxpayer/objector:

"For the record will you please state your full name and address ... . and will you also state what in your opinion is the fair market value of your property?"

7. Chairperson conducts the hearing along the format described in paragraph 4 above.

8. After all evidence has been presented and the both the objector and assessor have made their final summanes, the chairperson should state on the record as follows:

I am now closing the testimony in this case. I will now open up the deliberations in this case by asking the board of review members to state based upon the sworn testimony presented whether the assessor's valuation is correct or incorrect.

9. If the board of review uses the "Findings of Fact, Determinations, and Decision" form the deliberations should follow this form. First noting the sworn testimony entered in the record. Second, the board should make its determination on page 4, which follows the priorities given in "Rules of Best Evidence" table.

* This sample script was prepared by John P. Macy of Arenz, Molter, Macy, Riffle & Larson, S.C., (262) 548-1340, and was reviewed and modified by Rick Stadelman of the Wisconsin Towns Association and the Equalization Directors, and staff at the Wisconsin Department of Revenue.

NOTICE OF ASSESSMENT Th is is not a Tax Bill In accordance with Section 70.365 of the Wisconsin Statutes, you are hereby notified of your assessment for the current year 20 on the property described. IF YO U WISH TO CONTEST THIS ASS ESSMENT, SEE TH E REVERSE SIDE.

1. D Gain in terr itory by annexation

Reason For Change

2. D Higher land use , new plats, land improvements , and new construction 3. D Property formerly assessed as personal property 4. D Property formerly exempt now assessed 5. D Increase due to revaluation 6. D Shift in classification 7. C:J Loss in territory by annexation 8. [::J Property destroyed , removed , or reduced utility 9. [ ] Property formerly assessed now exempt

[ -] 10. D Decrease due to revaluation

i~- !

PR-301A ( R. 11-07)

! Town, Village, or City of:

, Parcel No.'

! Legal Description or Property Address:

Year Land Improvements Total ._ ... _--_. __ ._--_ .. _ .... __ ... _-_._--_._-------_ ... _ .... --- _ .. --._--_._-_."--

20

20

Total Assessment Increase I Decrease $

Open Book Date and Time:

Board of Review I Assessors Date and Time:

, Meeting Location:

! Clerk, Board of Review & Phone:

: Assessor & Phone:

SUGGESTED CONSTRUCTION SPECIFICATIONS

This format is designed to fit into a No. 10 window envelope with the window being 3-3/4" x 1-1/8" in size and placed 3/4" from the left end of the envelope and 1 12" from the bottom. Note: Larger window envelope opening will display portions of the form to the right and below the maximum address field causing Post Office sorting errors.

Ink: Black Paper: 20 lb., white

1. 9-1/4" x 3-2/3" , 2 part snapset with 3/4" stub, detaches to 8-1/2" x 3-2/3" , carbon interleaf or carbon less

2. 8-1/2" x 3-2/3" , 2 ply padded carbonless

3. 9-7/8" x 3-2/3" , 2 part continuous with vertical perforations 11/16" from left and 11/16" from right to detach at 8-1/2" x 3-2/3"

4. 8-1/2" x 3-2/3" flat form

o:J o OJ ... a. » 0 -0 --0 :xl It)

~ a. w Ci)" x" 0 ~ n -n o ... 3 \1'1

Assessment Objection Procedure

Wisconsin statutes require all taxable property except agricultura l, agricultural forest and undeveloped to be assessed at full market value as of January 1 each year. The courts have determined that assessments at a percentage of full market value are acceptable when app lied uniformly. Therefore , to determine if your assessment is fair, you must analyze it in re lation to full market value . This is done by dividing your assessment by the general level of assessment for your municipality. You should contact the assessor to find out the general level of assessment.

If you feel your assessment is unfair, the first step is to discuss it with your municipal assessor. If you still wish to appeal your assessment, you will need to file a written or oral intent to object with the municipal clerk at least 48 hours before the opening of the Board of Review. In addition , you must complete an approved objection form and file it with the clerk of the Board of Review prior to or within the fi rst two hours of the Board's first scheduled meeting.

In cities with a Board of Assessors, assessment objections are first made to this Board . If you are dissatisfied with the Board of Assessors' determination, an appeal can be made to the Board of Review. If you wish to appear at the Board of Review, notify the assessor in writing within 10 days of receiving the Board of Assessors' determination notice.

Boards of Review operate like a court. Their function is not one of valuation , but of deciding the validity of the facts presented orally before them. You or your representative may testify concerning your assessment objection . You must prove that your property is inequitably assessed when compared to the general level of assessment within your tax district.

NOTE: The Notice of Assessment is required when an assessment has changed from the prior year. Therefore , many municipalities do not send Notices of Assessment every year. Not receiving a notice does not prevent you from objecting to your assessment. However, if you desire to appeal your assessment in any year, your appearance at that year's Board of Review hearing is extremely important. Most subsequent avenues of appeal require that you first attend the Board of Review. Therefore , always verify your assessment annually prior to th e Board of Review. The appeal process is explained in the "Property Assessment Appeal Guide for Wisconsin Real Property Owners" If you would like a copy , please contact the Department of Revenue , Assessment Practices , Box 8971 , Madison WI 53708-8971 . Property tax publications can befound atthefollowing Web address : http://www.revenue .wi .gov under publications.

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32

ASSESSOR'S AFFIDAVIT

(Sec. 70.49, Wis . Stats.)

STATE OF WISCONSIN

County of _ ____ _________ } 55.

I, _ _ ____________________ _ the assessor for the

of ___________ in said county, do solemnly swear that the annexed assessment roll contains , according to my

best information and belief, a complete list of all real and personal property liable for assessment for the present year and that the

valuations of real and personal property liable for assessment for the present year in said district, have been made with the best

information available using professionally accepted appraisal practices. I swear that I have performed, without prejudice, all the

duties of the office of assessor with respect to such assessment roll. Notices of changed assessment as required by Sec. 70.365,

Wis . Stats., were deposited in the U.S. mail on _____________ _

I also do solemnly swear that I am certified by the Wisconsin Department of Revenue under Sec. 73.09, Wis. Stats. to

perform the duties of assessor.

Subscribed and sworn before me this

____ day of _________ _ Assessor's Signature

_______ ___ ______ , Clerk Signature Date (mm/dd/ccyy)

PA-533 (R. 6-09)

33 NOTICE OF AMENDED ASSESSMENT AT OPEN BOOK

AND WAIVER OF AMENDED ASSESSMENT NOTIFICATION

Municipality: ----------------------

County: ______________________ _

Assessment Year: ______________ __

______________ --:-:-;-____ ::-=-__ --,--:-____ --,-----_____________ here b yam end the ass es s m e nt (Name of Property Assessor)

reg ard i ng ____________________________ -;-;::-__ ---;-:-:----:-----:--__________________________ _ (Parcel Number)

also known as: ----------------------"(S~t-re-e~tA·d'd·re-s-s-,i~f -ap-p~li~ca~b~le~)----------------------

for the above assessment year as follows :

Initial Assessment Amended Assessment

Land --------------------------- La nd __________________________ _

Improvements __________________ _ Improvements -------------------

Total 0.00 Total 0.00 --------------------------- ---------------------------

This property: 0 is 0 is not (check applicable box)

subject to a Conversion Charge under sec. 74.485, Wis . Stats .

Assessor (Signed) Date

WAIVER

I, -------------------;c,-;--------,--;~--_;__:~~,..--------------- ' forfeit and waive the further right (Name of Property Owner)

to receive notification of this changed assessment 15 days before the Board of Review. I understand I

may still proceed with an appeal to the Board of Review, following the requirements provided under

sec. 70.47 , Wis . Stats . I understand that more detailed assessment objection procedures can be found

in the Property Assessment Appeal Guide or on the back of the initial Notice Of Assessment (PR-301A) .

Property Owner/Agent (Signed) Date

Copies to : Property OwnerlAgent Assessor Municipality

PR-297 (N . 4-08)

Summary otOpen Book Actions for Page __ of

Parcel No. Person Appearing

D Town D Village D City of County Date Assessor

~ ~--~- -~

Orig inal Assessment Finalized Assessment Objector's Reason for Request Adjust Assessor 's Basis for

Class Acres Land Imps Total Acres Land

1

2

4 XXXXXXX

5 XXXXXXX

5M XXXXXXX

6 XXXXXXX

7

RE Total

MFL XXXXXXX "', ...... + ,; , " T···.· " *> "",,,,t· Boats XXXXXXX XXXXXXX XXXXXXX XXXXXXX XXXXXXX

Machinery XXXXXXX XXXXXXX XXXXXXX XXXXXXX XXXXXXX

Furniture XXXXXXX XXXXXXX XXXXXXX XXXXXXX XXXXXXX

All Other XXXXXXX XXXXXXX XXXXXXX XXXXXXX XXXXXXX

BLL XXXXXXX XXXXXXX XXXXXXX XXXXXXX XXXXXXX

MH XXXXXXX XXXXXXX XXXXXXX XXXXXXX XXXXXXX

PPTotal XXXXXXX XXXXXXX XXXXXXX XXXXXXX XXXXXXX

Instructions: 1. Provide Parcel Identification Number.

2. Provide property owner's and/or agent's name.

3. Show classification changes, even if no change in assessment.

4. Provide a short summary of the objector's reason for requesting the change in assessment or classification.

PR-130 (R. 12-11)

Imps Total to Change Assessment (YIN) Action Taken

XXXXXXX

XXXXXXX

XXXXXXX

XXXXXXX

XXXXXXX AW. ',". !%ti!l

XXXXXXX

XXXXXXX

XXXXXXX

XXXXXXX

XXXXXXX

XXXXXXX

XXXXXXX

5. Provide a short summary of reasons that would justify the action taken.

6. If no change is made, do not fill in the "Finalized Assessment" fields. Enter "N" in the "Adjust column and fill in the "Assessor 's Basis" column.

7. Send the completed original form to the clerk and retain a copy for the property record card.

Wisconsin Department of Revenue

w ~

1 lL

35 Village or Macy

Notice of Intent to File Objection with the Board of Review

I, as the property owner or agent for _______ _ ___ (insert property owner's name or strike) with an address of hereby give notice of intent to file an objection on the assessment for the following property: _______ _ (insert the address of subject property) for the 201_ Assessment Year in the Village of Macy.

This Notice of Intent is being filed : (please mark one)

D at least 48 hours before the Board's first scheduled meeting

o less than 48 hours before the start of, but not later than the first two hours of, the Board's first scheduled meeting (please complete Section A)

D after the first two hours of the Board's first scheduled session, but no later than the end of the fifth day of the session or, if the session is less than five days, the end of the final day of the session (please complete Section B)

Filing of this form does not relieve the objector from the requirement of timely filing a fully completed written objection on the proper form with the Clerk of the Board of Review.

(Name) ___ ________ _ (Date) ___________ _

Received by: __________ _ Date: Time:

Section A: The Board of Review shall grant a waiver of the 48-hour notice of an intent to file a written objection if. a property owner who does not meet the notice requirement appears before the Board during the first two hours of the meeting, SHOWS GOOD CAUSE FOR FAILURE TO MEET THE 48-HOUR NOTICE REQUIREMENT AND FILES A WRITTEN OBJECTION. My good cause is as follows:

Section B: The Board of Review may waive all notice requirements and hear the objection even if the property owner fails to provide written or oral notice of an intent to object 48 hours before the first scheduled meeting, and fails to request a waiver of the notice requirement during the first two hours of the meeting, if the property owner appears before the Board at any time up to the end of the fifth day of the session or up to the end of the final day of the session if the session is less than five days, and FILES A WRITTEN OBJECTION AND PROVIDES EVIDENCE OF EXTRAORDINARY CIRCUMSTANCES. Proof of my extraordinary circumstances is as follows:

A WRITTEN OBJECTION ON THE PROPER FORM MUST BE PROPERLY FILED WITH THE CLERK OF THE BOARD OF REVIEW.

36

OBJECTION FORM FOR REAL PROPERTY ASSESSMENT Section 70.47(7)(a), Wisconsin Statutes states " No person shall be allowed in any action or proceedings to question the amount or valuation of property unless such written objection has been filed and such person in good faith presented evidence to such board in support of such objection and made full disclosure before said board . .. "

Note: The Board of Review can hear only sworn oral testimony regarding the value of the property. It cannot hear protests regarding the amount of property taxes or questions of exemption . The best evidence of the value of your property is a recent arm 's-length sale of your property. The next best evidence is recent arm's length sales of comparable property. If there are no sales of your property or comparable property, you should present other evidence that indicates the value of your property. This would include cost, income, appraisals , and sales of like property.

Property Owner's Name Agent Name (if applicable)

Owner's Mailing Add ress Agent's Mailing Address

Owner's Telephone Number Agent's Telephone Number

Please provide the following information on the property and the assessment to which you are objecting . (Attach additional sheets, if necessary.)

1. Property Address _______________________________________ _ _

2. Legal Description or parcel number from the current assessment roll ________________________ _

3. Total Property Assessments ______________________________________ _

4. Please explain why you think the above assessed value is incorrect

5. In your opinion , what was the taxable value of this property on January 1 of the year being appealed? _ ____________ _ If this property contains acreage that is not in a market value class , provide a further opinion of the taxable value breakdown :

STATUTORY CLASS ACRES $ PER ACRE FULL TAXABLE VALUE

Residential Total Market Value

Commercial Total Market Value

Agricultural Classification : # of Tillable Acres @ $ acre use value

# of Pasture Acres @ $ acre use value

# of Specialty Acres @ $ acre use value

Undeveloped Classification # of Acres @ $ acre @ 50% of Market Value

Agricultural Forest Classification # of Acres @ $ acre @ 50% of Market Value

Forest Classification # of Acres @ $ acre @ Market Value

Class 7 "Other" Total Market Value Market Value

Managed Forest Land Acres @ $ acre @ 50% of Market Value

Managed Forest Land Acres @ Market Value

6. Check the method of acquisition of the property: 0 Purchase o Trade o Gift o Inheritance

Acquisition Price ~$ __________ _ Date ________ _

7. Have you improved, remodeled , added to, or changed this property since acquiring it? 0 Yes o No If yes, describe: _ __________________________________________ _

~) ~enwere~echangesmade? ____________________________________ _

(b) ~at were the cost of the changes? ________________________________ _

(c) Does the above figure include the value of all labor, including your own? 0 Yes 0 No

8. Have you listed the property for sale within the last five years? .. ........ ...... .. D Yes 0 No

(a) If yes , when and for how long was the property listed? _________ _____ ________ ____ _

(b) ~atwasthe as~ng price? _ ______________ ___ _ _ __________ ___ __ _

(c) ~at offers were received? _____________________________________ _

9. (a) Has anyone made an appraisal of th is property within the last five years? ... ...... .. .. . 0 Yes o No

(b) If yes, when and for what purpose? ------------------------------------------------------------(~ ~atwas~eappra~edvalue? ______________________________ ______ _

10. Please list the name(s) of Board of Review member(s) you are requesting to be removed from your hearing . NOTE: This section does not app~ in first or second class c~es . _______________ _ _____ _ ______ _ _____ __ _

~ ~. Please provide a reasonable estimate of the length of time that the hearing will take _______ _______ ____ _

\ Owner's or Agent's Signature \ Date

PA-11 5A (R. 11-09) 'Msconsin Department of Revenue

II

37 OBJECTION FORM FOR PERSONAL PROPERTY ASSESSMENT

Section 70.4 7(7)(a), Wisconsin Statutes states" No person shall be allowed in any action or proceedings to question the amount or valuation of property unless such written objection has been filed and such person in good faith presented evidence to such board in support of such objection and made full disclosure before said board .. . "

Note: The Board of Review can hear only sworn oral testimony regarding the value of the property. It cannot hear protests regarding the amount of property taxes or questions of exemption .

Property Owner Agent (if app licable)

Owner's Mailing Address Agent's Mail ing Address

Owner's Telephone Number Agent's Telephone Number

Please provide the following information on the personal property assessment to which you are objecting. (Attach additional sheets, if necessary.)

2. Assessment: Boats and Other Watercraft $ ________ ____ _ Machinery, Tools, and Patterns $ ___________ _ _ Furniture, Fixtures, and Equipment $ ____________ _ All Other Personal Property $ _____ _______ _

Total Assessment of All Personal Property $ _____________ _

3. Please explain why you think the above assessed value is incorrect. ____________________ _

4. Please state your opinion of the true cash value of the personal property as of January 1:

Boats and Other Watercraft $ ______ ______ _ Machinery, Tools, and Patterns $ ____________ _ Furniture, Fixtures, and Equipment $ _____________ _ All Other Personal Property $ ____________ _

Total Assessment of All Personal Property $ ____________ _

5. Please list all other personal property in the municipality you own but are not appealing:

Description of Personal Property Assessment

$

$ $

$

$

6. If you are requesting the removal of a Board of Review member, please list their name. ______________ _

NOTE: This section does not apply in first or second class cities.

PA· 115B (A. 11·02) Wisconsin Department of Revenue

Appendix 0 38 Notices of Board of Review

Sample Revaluation Notice As required by 2009 Wisconsin Act 68

This notice is required to be posted on your municipal website, or, if you do not have a municipal website, it is required to be posted in three places within the municipality.

Assessment Notice:

A revaluation of property assessments in the (municipality) shall occur for the (year) assessment year. The approximate dates of the revaluation notices being sent to property owners is expected to be in (month/year). Please also notice that the Assessor has certain statutory authority to enter land as described in Sections 943.13 and 943.15, Wisconsin Statutes.

The ability to enter land is subject to several qualifications and limitations, as described within the foregoing statutes. Copies of the applicable statutes can be obtained at public depositories throughout the State of Wisconsin, and from the State of Wisconsin Legislative Reference Bureau website (www.legis.state.wi.us/rsb/stats.html) or a copy may be obtained from the municipal clerk upon payment of applicable copying charges.

39

Notice of Meeting to Adjourn Board of Review to a Later Date

(When assessment roll completion date is unknown)

TownNillage/City of ____________________ County

Board of Review will meet on the _ day of , 201 at .m. at (insert the location of the meeting) for the purpose of calling the Board of Review into session during the thirty day period beginning on the 2nd Monday of May, pursuant to Sec. 70.47(1) of the Wis. Statutes.

Due to the fact the assessment roll is not completed at this time, it is anticipated that the Board of Review will be adjourned until the __ day of , 201 at __ .m. (Adjournment should be to a specific day and time and may be adjourned repeatedly until the assessment roll is completed.)

Notice is hereby given this __ day of ________ , 201_ by:

TownlVillagelCity Clerk

Publish this notice as a Class I notice in a newspaper. Also post this notice in at least three public places in the town/village/city. Also post this notice on the door of the town/village/city hall.

(All three types of notice are required pursuant to Sec. 70.47(2) of Wis. Statutes)

C:\MyFiles\Speech\BOR\20 I 0 Packet\notice to adjourn to later date.09-08-1 O.docx

40 Notice of Meeting to Adjourn

Board of Review to Later Date

(When assessment roll completion date is known)

Town/Village/City

-------------------------

of County

Board of Review will meet on the day of , 201 at _.m. at (insert the

location of the meeting) for the purpose of calling the Board of Review into session during the thirty day period beginning on the 2nd Monday of May, pursuant to Sec. 70.47 (1) of Wis. Statutes.

Due to the fact the assessment roll is not completed at this time, it is anticipated that the Board of Review will be adjourned until the __ day of , 201 at .m. (Adjournment should be to a specific day and time and may be adjourned repeatedly until the assessment roll is completed.)

(If the date that the assessment roll will be available to the public is known and/or the date for the Open Book is known the following optional paragraph may be included to give the fifteen day notice required.)

Pursuant to Sec. 70.45 of Wis. Statutes the assessment roll for the Year 201 assessment will be open for examination starting on the __ day of , 201 at _______ .m., until ___ .m., Monday through Friday. Additionally, the assessor shall be available on the day of, , 201_ at the TownlVillage Hall from

.m. to __ .m. (Insert the location and time of the Open Book [minimum of2 hours)).

Instructional material about the assessment and board of review procedures will be available at that time for information on how to file an objection and the board of review procedures under Wisconsin law.

Notice is hereby given this day of _______ , 201 ___ by:

TownNillage/City Clerk

Publish this notice as a Class I notice in a newspaper 15 days prior to May 14,2012. Also post this notice in at least three public places in the TownIVillage. Also post this notice on the door of the TownIVillage/City Hall.

{All three types of notice are required pursuant to Sec. 70.47 (2) of Wis. Statutes.}

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41

Notice of Meeting to Adjourn Board of Review to Later Date

(If it is Known When the Assessment Roll will be Completed)

Village of Macy, Macy County, Board of Review will meet on the 10th day of May, 201_ at 6:00 p.m. at the J.P. Macy Memorial Room in the Village of Macy, W240N3065 Macy Road, Macy, WI, for the purpose of calling the Board of Review into session during the thirty day period beginning on the 2nd Mondayof May, pursuant to Sec. 70.47 (1) of Wis. Statutes.

Due to the fact the assessment roll is not completed at this time, it is anticipated that the Board of Review will be adjourned until the 16th day of June, 201_ at 6:00 p.m.

Pursuant to Sec. 70.45 of Wis. Statutes the assessment roll for the Year 2010 assessment will be open for examination on the 14th day of May, 201_ at 8:00 a.m. Open Book with the Assessor(s) present will be held during the regular office hours of 8:00 a.m. to 4:30 p.m. , Monday through Friday, May 17 through June 4, 201_, at the Village Hall.

Instructional material about the assessment and board of review procedures will be available at that time for information on how to file an objection and the board of review procedures under Wisconsin law.

Notice is hereby given this day of _______ , 201_ by:

John Macy. Village Clerk

Publish this notice as a Class I notice in a newspaper. Also post this notice in at least three public places in the Village. Also post this notice on the door of the Village Hall.

{All three types of notice are required pursuant to Sec. 70.47 (2) of Wis. Statutes.}

II

42

Notice of the Board of Review For the

TownNillage/City of _______ _

NOTICE IS HEREBY GIVEN that the Board of Review for the TownIVillage/City of of County shall hold its first

meeting on the day of ,201 from .m. to .m. {The board of review must meet for a minimum of two hours for its first session that the assessment roll is complete.} at _________________ _ {insert the location of the meeting site}.

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

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 view such property.

After the first meeting of the Board of Review and before the Board'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 about the person's objection except at a session of the Board.

No person may appear before the Board of Review, testify to the Board by telephone or contest the amount of the assessment unless, at least 48 hours before the first meeting of the Board or at least 48 hours before the objection is heard if the objection is allowed because the person has been granted a waiver of the 48-hour notice of an intent to file a written objection by appearing before the Board during the first two hours of the meeting and showing good cause for failure to meet the 48-hour notice requirement and files a written objection, that the person provides to the clerk of the Board of Review notice as to whether the person will ask for removal of any Board members and, if so, which member will be removed and the person ' s reasonable estimate of the length of time that the hearing will take.

When appearing before the Board of Review, the 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 that the person used to arrive at that estimate.

No person may appear before the Board of Review, testify to the Board or 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 the person supplies the Assessor all the information about income and expenses, as specified in the Assessor's manual under Sec. 73 .03 (2a) of Wis. Statutes, that the Assessor requests. The TownlVillage of has an ordinance for the confidentiality of information about income and expenses that is provided to the Assessor under this paragraph which provides exceptions for persons using information in the discharge of duties imposed by law or the duties of their office or by order of a court. The information that is provided under this paragraph, unless a court determined that it is inaccurate, is not subject to the right of inspection and copying under Sec. 19.3 5 (1) of Wis. Statutes.

The Board shall hear upon oath, by telephone, all ill or disabled persons who present to the Board a letter from a physician, surgeon or osteopath that confirms their illness or disability. No other persons may testify by telephone.

of ------------------------

Publish this notice as a Class I Notice.

Respectfully submitted, Town/Village/City

{Name of Town/ Village/City clerk}

Post this notice in at least three public places in the town/village. Post this notice on the door of the town/village/city hall.

{All three types of notice are required pursuant to Sec. 70.47 (2) of Wis. Stautes.}

EXAMPLE #1

Appendix E 43 Board of Review Ordinances

Sample Ordinances for Board of Review Membership Based on s. 70.46(1), Wisconsin Statutes*

(1) MEMBERSHIP. The Board of Review shall consist of: (a) The Village President; except that if the Village President is absent, refuses, or is otherwise unavailable to hear an objection , a Village Trustee appointed as an alternate by the Village President, subject to confirmation by the Village Board each year, additionally, if the Village President is absent, refuses or is otherwise unavailable to hear an objection, the Deputy Village Clerk shall serve; (b) The Clerk; except that if the Village Clerk is absent, refuses, or is otherwise unavailable to hear an objection , the Deputy Village Clerk shall serve; and (c) One Village Trustee appointed annually by the President, subject to confirmation by the Village Board, during the month of April ; except that if said Trustee is absent, refuses, or is otherwise unavailable to hear an objection, a Village Trustee appointed as an alternate by the Village President, subject to confirmation by the Village Board each year, additionally, if the Village Trustee is otherwise unavailable to hear an objection, the Deputy Village Clerk shall serve. (2) ORGANIZATION. At the first meeting of the Board, to be held on the second Monday in May (pursuant to State Statutes) , the members shall organize by the election of a chairman and a vice-chairman . The Clerk shall act as a secretary of the Board.

EXAMPLE #2 (1) MEMBERSHIP. (a) The Board of Review shal l consist of five (5) members and two (2) alternates and shall be residents of the City, none of whom shall be an elected City official. The members shall be appointed by the Mayor with the approval of the Common Council and shall serve for terms of two (2) years, commencing on May 1 st in the particular year for which appointed , or until their successors are appOinted and qualified . The Mayor shall stagger the terms of the first appointments as one- or two- year terms, in order to have subsequent appOintments for each year. (b) The City Clerk or Deputy Clerk shall serve as the clerk for the Board of Review. (2) DETERMINATION OF APPEALS. All other provisions of §70.47, Wis. Stats., regarding hearing and determining appeals are applicable. (3) COMPENSATION. Compensation for the members of the Board of Review shall be established from time to time by resolution of the Common Council. (4) TRAINING. As provided under §70.46(4), Wis. Stats ., the Board of Review may not be constituted unless it includes one voting member who has within two years of the first meeting attended a tra ining session under §73.03(55), Wis. Stats.

EXAMPLE #3 The Supervisors shall constitute the Board of Review for the Town. The Town Clerk shall be the clerk of the Board of Review and shall keep an accurate record of all of its proceedings. In addition , alternate members may be appointed and may serve as follows. Alternate members shall be Town residents, and may include public officers and public employees. One alternate member shall be appointed annually by the Town Chair, subject to the confirmation of the Town Board , for a term of three years , provided that initially three alternate members shall be apPOinted for terms of one, two and three years respectively. At the time of their appointment, each alternate members shall be designated either as first, second or third alternate, to establish the priority of all alternate members, and this priority may be revised annually by the Town Chair subject to the confirmation of the Town Board . The first alternate member shall act with full power when one member is absent, refuses, or is otherwise unavailable to hear an objection. The second alternate member shall act with full power when two members (or one member and the first alternate member) are absent, refuse, or are otherwise unavailable to hear an objection . The third alternate member shall act with full power when three members (or two members and the first or second alternate member; or one member and the first and second alternate members) are absent, refuse, or are otherwise unavailable to hear an objection. The members and alternate members of the Board, except those who are fUll-time officials of the Town , shall receive such compensation as shall be fixed by resolution of the Town Board .

*These are samples only. Not meant to be how towns, villages and cities must write their own ordinan.ce. Each municipality must develop their own ordinance, picking and choosing some of the above language. It IS

recommended that any such ordinance be reviewed by your municipal attorney.

!I

44 Sample Ordinance to Appoint Alternate

Members for Board of Review

Whereas, sec. 70.47(6m)(c) authorizes the appointment of alternate members to serve on the board of review when standing members are removed from individual cases;

Now Therefore the Town/Village Board of ______ County does ordain as follows:

1. ADOPTION. Pursuant to Section 70.47 (6m)(c) and Sec. 70.46 (1) of Wis. Statutes the town/village board hereby provides for the appointment of alternates to serve on the town/village board of review in the event a standing board member of the board of review is removed or unable to serve for any reason.

2. APPOINTMENTS The following electors of the town/village of are hereby named as alternates in the order indicated to serve as alternate board of review members:

Alternate 1: ----------------------

Alternate 2: ----------------------

Alternate 3: ----------------------

Alternate 4: ----------------------

Alternate 5: ----------------------{The town/village board may name as many alternates as they deem necessary to meet the statutory requirement that no less than three board of review members are needed to make a final determination of an objection to the property assessment.}

3. EFFECTIVE DATE. The appointments made in this ordinance are for the Year 201_ Board of Review proceedings {option: and succeeding years until such appointments are rescinded by action of the town/village board} and effective upon posting as provided by law.

Passed on the ---- day of ________ , 201

By the TownIVillage Board of the TownlVillage of _____________ _

Town ChairpersonIVillage President

Attested by

TownlVillage Clerk

45 Sample Ordinance Relating to Confidentiality of

Income and Expenses Provided to Assessor for Assessment Purposes

Ordinance No. The TownlVillage Board of the Town/Village of ___________ _

___________ County, does ordain as follows:

1. Adoption. This ordinance adopts by reference Wis. Statutes Sec. 70.47 (7)(af). Income and expense information provided by a property 'owner to an assessor for the purposes of establishing the valuation for assessment purposes by the income method of valuation shall be confidential and not a public record open to inspection or copying under Sec. 19.35 (1) of Wis. Statutes.

2. Exceptions. An officer may make disclosure of such information under the following circumstances:

a. The assessor has access to such information in the performance of his/her duties; b. The board of review may review such information when needed, in its opinion, to

decide upon a contested assessment; c. Another person or body has the right to review such information due to the

intimate relationship to the duties of an office or as set by law; d. The officer is complying with a court order; e. The person providing the income and expense information has contested the

assessment level at either the board of review or by filing a claim for excessive assessment under Sec. 74.37 , in which case the base records are open and public.

3. Severability. The several sections of this ordinance are declared to be severable. If any section or portion thereof shall be declared by a court of competent jurisdiction to be invalid, unlawful or unenforceable, such decision shall apply only to the specific section or portion thereof directly specified in the decision, and shall not affect the validity of any other provisions, sections, or portions thereof of the ordinance. The remainder of the ordinance shall remain in full force and effect. Any other ordinances whose terms are in conflict with the provisions of this ordinance are hereby repealed as to those terms that conflict.

4. Effective Date. This ordinance shall take effect immediately upon passage and posting (or publication) as provided by law.

Adopted this day of ___________ , 201 By the TownlVillage Board of the Town/Village of ___________ _

Town Chairperson/Village President Attested by:

TownlVillage Clerk

{This ordinance may be posted within 30 days of adoption in three places in the Town pursuant to Sec. 60.80 of Wis. Statutes and Chapter 985 of Wis. Stats.}

SAMPLE"

STATE OF WISCONSIN

46 VILLAGE OF MACY

ORDINANCE NO

MACY COUNTY

AN ORDINANCE RELATING TO THE CONFIDENTIALITY OF INFORMATION ABOUT INCOME AND EXPENSES REQUESTED BY THE ASSESSOR

IN PROPERTY ASSESSMENT MATTERS IN THE VILLAGE OF MACY

WHEREAS, as part of the Budget Adjustment Act, 1997 Wisconsin Act 237, a number of significant changes regarding property tax assessment appeals and Board of Review procedures were enacted ; and

WHEREAS, at Section 279(K) of 1997 Wisconsin Act 237, Section 70.47(7)(af) of the Wisconsin Statutes was created; and

WHEREAS, Section 70.47(7)(af), Wis. Stats., requires that the municipality provide by ordinance for the

confidentiality of information about income and expenses that is provided to the Assessor under Section 70.47(7)(af), Wis. Stats., and shall provide exceptions for persons using the information in the discharge of duties imposed by law or of the duties of their office or by order of the court,

NOW, THERFORE, the Village Board of the Village of Macy, Macy County, Wisconsin, DO ORDAIN AS FOLLOWS:

SECTION 1: Whenever the Assessor, in the performance of the Assessor's duties, requests or obtains income and expense information that is provided to the Assessor shall be held by the Assessor on a confidentiality basis, except, however, that the information may be revealed to and used by persosn: in the discharging of duties imposed by law; in the discharge of duties imposed by office (including, but not limited to , use by the Assessor in performance of official duties of the Assessor's office and use by the Board of Review in performance of its official duties) ; or pursuant to order of a court . Income and expense information provided to the Assessor under Section 70.47(7)(af), unless a court determines that it is inaccurate, is, per Section 70.47(7)(af) , not subject to the right of inspection and copying under Section 19.35(1), Wis. Stats.

SECTION 2: SEVERABILITY.

The several sections of this ordinance are declared to be severable. If any section or portion thereof shall be declared . by a court of competent jurisdiction to be invalid, unlawful or unenforceable, such decision shall apply only to the specific section or portion thereof directly specified in the decision , and shall not affect the validity of any other provisions, sections or portions thereof of the ordinance. The remainder of the ordinance shall remain in full force and effect. Any other ordinances whose terms are in conflict with the provisions of this ordinance are hereby repealed as to those terms that conflict.

SECTION 3: EFFECTIVE DATE

This ordinance shall take effect immediately upon passage and posting or publication as provided by law.

Dated this ___ day of ____ 20_

VILLAGE OF MACY

Village President

ATTEST:

Village Clerk

"This sample ordinance was prepared by John P. Macy, Arnez, Molter, Macy, Riffle & Larson, S.C., 720 N. East Avenue, Waukesha, WI 53186, (414) 548-1340 and is published with permission . Any comments or questions regarding this sample ordinance may be directed to Mr. Macy. The ordinance is based in part on an ordinance drafted

by Gregg Hagopian, Assistant City attorney for the City of Milwaukee.

REAL PROPERTY VALUATION

RULES OF BEST 'EVIDENCE - (WISCONS'tN)

( , Sale of SubJect , I . ' Vas .. Arm's Length .. Yes.

• Best

information

.. + + No No Maybe No ... .AIIL-_---- ....

Reasonably Comparable Sales --II ......... Yes' ------1 .......... I FInal \laille

+ No

I All Data Cort&ctlv~ly .. ] ,- ·1.lke Sales I

cost Ap.proach

I Market App!oaru

I [J'§O-111eAFfp-roath' l

\ . r Correlation ........ Flnf;!J Value ...-

Asking Price

I tipuon

r I OiltsldeApprafsat I

I UpJfo,rmJty ]

, ...... Yes .,.... --II ...... ,. . t~i,hal Value I

1W!q, ....

D:I I'D :a-m ~. c.. I'D :::l » n" I'D" Q) I'D :::l :::l c..c.. C x· ~"T'\ I'D ., ~. :::l Q)

~. o :::l

~ .......

48

TownNillage/City of _______ _ Board of Review

Findings of Fact, Determinations and Decision *

A. PROPERTY IDENTIFICATION AND FINDINGS OF FACT

ASSESSMENT YEAR: 2o __ Tax Key Number: ____________ _

Personal Property Account Number (if applicable) _______________ _

Property Address: ------------------------------------

Property Owner: _________________________________ _

Mailing Address: __________________________ __

January 1, 20 __ Assessment Value: --------------------

Land: ________ Improvements: _______ Total:

Hearing Date: Time: -------------- -- ------

Objector Received written confirmation of Hearing Date: Yes: No: (or) Both Objector and Assessor waived 48 hour notice of hearing:

Note: Taxpayer must have filed written objection before or at Board of Review.) Check one:

Timely notice of "Intent to File an Objection" was provided by objector to clerk (either in writing or orally) at least 48 hours prior to first full session of Board of Review Or

___ Waiver was granted by Board of Review for:

__ Good Cause, or

__ Extraordinary Circumstances

Board members present: ________________________ _

Board Members removed (if any): _____________________ _

Board Counsel Present: --------------------------Property Owner/Objector's Attorney or Representative: _ _____________ _

Board Members with certified training (must have at least one): __________ _

B. TESTIMONY The following individuals were sworn as witnesses by the Board of Review Clerk {include Property Owner/Objector or his/her Representative, if testifying, and Assessor}:

1