Board of Review

Town of Brazeau

Board of Review

Wednesday, September 27, 2023

6:00 p.m. (must be in session a minimum of 2 hours)

Brazeau Town Hall

10892 Parkway Rd, Pound, WI  54161

AGENDA

  1. Call Board of Review to Order
  2. Roll Call
  3. Confirmation of appropriate Board of Review and Open Books and Open Meetings Notices
  4. Select Chairperson for Board of Review
  5. Select Vice-Chairperson for Board of Review
  6. Verify that a member has met the mandatory training requirements
  7. Receipt of Assessment Roll from the Assessor
  8. Review Assessment Roll (optional)
  9. Discussion/Action-corrections of error under state law (sec.70.43 Wis. Stats.) if applicable
  10. Discussion/Action-assessor open book changes included in assessment roll, if applicable
  11. Allow taxpayers to examine assessment data as requested
  12. During the first two hours, consideration of:
    1. Waivers of the required 48-hour notice of intent to file objections when there is good cause
    1. Request(s) for waiver of the BOR hearing allowing the property owner an appeal directly to circuit court
    1. Request(s) to testify by telephone or submit sworn written statement
    1. Subpoena request(s)
    1. Act on any other legally allowed/required Board of Review matters
  13. Review Intent to File Objection(s)
  14. Proceed to hear objection(s) (sworn in objector/sworn in assessor), testimony, action of findings
  15. Summary/Comments of Annual Assessment by Assessor
  16. Consider/Schedule additional Board of Review date(s) if necessary
  17. Adjournment

Posted on:  September 21, 2023

Town of Brazeau Board of Review Clerk-Brooke Kriescher

NOTICE

OPEN BOOK AND

ASSESSMENT ROLL

OPEN EXAMINATION

State of Wisconsin

Town of Brazeau, Oconto County

Pursuant to Wis. Stat. 70.45, the assessment roll for the year 2023 assessment will be open for examination on the 20th day of September, 2023 at 8:00 a.m. to 10:00 a.m.

Additionally, the assessor shall be available on the 20th day of September, 2023 at the Town of Brazeau Hall from 8:00 a.m. to 10:00 a.m., located at 10892 Parkway Rd, Pound.

Instructional material will be provided at the open book to persons who wish to object to valuations under Wis. Stat. 70.47.

Notice is hereby given this 30th day of August, 2023

Brooke Kriescher, Board of Review Clerk.

Town of Brazeau, Oconto County

NOTICE

BOARD OF REVIEW MEETING

State of Wisconsin

Town of Brazeau, Oconto County

Notice is hereby given that the Board of Review for the Town of Brazeau, Oconto County, Wisconsin, shall hold its first meeting on September 27, 2023, 6:00 p.m., at Brazeau Town Hall, located at 10892 Parkway Rd.

Please be advised of the following requirement to appear before the board of review and procedural requirements if appearing before the board:

1.   No person will 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 the property.

2.   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.

3.   The board of review may not hear an objection to the amount or valuation of property unless, at least 48 hours before the board’s first scheduled meeting, the objector provides to the board’s 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 shall waive that requirement during the first 2 hours of the board’s first scheduled meeting, and the board 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.

4.   Objections to the amount or valuation of property shall first be made in writing and filed with the clerk of the board of review within the first 2 hours of the board’s first scheduled meeting, except that, upon evidence of extraordinary circumstances, the board 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 may require objections to the amount or valuation of property to be submitted on forms approved by the Department of Revenue, and the board 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, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation 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 in support of the objections and made full disclosure before the board, 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.

5.   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 that the person used to arrive at that estimate.

6.   No person may appear before the board of review, testify to the board 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 with all the information about income and expenses, as specified in the assessor’s manual under s. 73.03 (2a), Wis. stats., that the assessor requests.

7.   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 unless the Board, 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.   

8.   No person may appear before the board of review, testify to the board by telephone, or contest the amount of any 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 under s.70.47 (3) (a), Wis. stats., that person provides to the clerk of the board of review notice 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.

Notice is hereby given this 30th day of August 2023

Brooke Kriescher, Board of Review Clerk

Town of Brazeau, Oconto County