Board of Review — Green Bay, WI
Date: 2023-05-15
Time: 09:00

AGENDA OF THE BOARD OF REVIEW
 MONDAY, MAY 15, 2023, 9:00 AM
 CITY HALL, 203


A. Zoom information
 1. This item contains virtual Zoom meeting information and instructions.
B. Roll Call.
C. Approval of the Agenda.
 1. The Board of Review will remain in session for at least two hours on Monday, May 15, 2023,
 beginning at 9:00 am. Agenda items A to K will be discussed on Monday, May 15,
 2023. Agenda items L to M will be discussed on Thursday, May 18, 2023, beginning at 9 am.
D. Approval of Minutes.
E. Election of Chairperson and Vice Chairperson
 Presentation on and adoption of procedures governing review process and new
F.
 laws affecting the proceedings.
 1. Adoption of Board of Review Policy regarding procedure for waiver of BOR hearing
 requests.
 2. Adoption of Board of Review Policy regarding sworn telephone and sworn written
 testimony.
 3. Review of new laws.
 4. Verification of ordinance for confidentiality of income and expense information provided to
 the Assessor under state law (Wis. Stat. sec. 70.47(7)(af)).
G. Statement and verification by the City Clerk.
 1. Member(s) have met the mandatory training requirements.
 2. Filing and summary of annual assessment report by the Assessor's office
 3. Verify receipt of the assessment roll by the Clerk from the Asssessor.
Agenda of the Board of Review
May 15, 2023
Page 1
 4. Receive assessment roll and sworn statements from the Clerk.
H. Annual Assessment Report.
 1. Examine the assessment roll.
 2. Correct description or calculation errors.
 3. Add omitted property and eliminate double-assessed property, if any.
 4. Certify all corrections of error under state law, Wis. Stat. section 70.43.
 5. Verify with the Assessor that open book changes are included in the assessment roll.
 6. Taxpayers may examine assessment data.
I. During the first two hours of the Board of Review meeting, consideration of:
 1. Requests for waiver of the 48-hour notice of intent to file an objection, where there is good
 cause.
 2. Requests for waiver of Board of Review hearing, allowing the property owner an appeal
 directly to the circuit court.
 3. Requests to testify by telephone or submit a sworn written statement.
J. Consideration with possible action on Notices of Intent to File Objections.
K. Review objections and create a list for Thursday, May 18, 2023.
L. Adjourn to Thursday, May 18, 2023, 9 am, Council Chambers.




 1) THIS MEETING IS RECORDED: THE VIDEO OF THIS MEETING AND MINUTES ARE AVAILABLE ONLINE
 AT www.greenbaywi.gov
 2) ACCESSIBILITY: Any person wishing to attend who requires special accommodation because of a disability,
 should contact the City Safety Manager at 920-448-3125 at least 48 hours before the scheduled meeting time so
 that arrangements can be made.
 3) QUORUM: Please take notice that members of the Common Council and its subcommittees may attend this
 meeting, resulting in a majority or quorum of that body. No action will be taken by any City of Green Bay
 governmental body at the above-stated meeting other than the Board of Review.




Agenda of the Board of Review
May 15, 2023
Page 1

AGENDA OF THE BOARD OF REVIEW
 MONDAY, MAY 15, 2023, 9:00 AM
 CITY HALL, 203


A. Zoom information
 1. This item contains virtual Zoom meeting information and instructions.
B. Roll Call.
C. Approval of the Agenda.
 1. The Board of Review will remain in session for at least two hours on Monday, May 15, 2023,
 beginning at 9:00 am. Agenda items A to K will be discussed on Monday, May 15,
 2023. Agenda items L to M will be discussed on Thursday, May 18, 2023, beginning at 9 am.
D. Approval of Minutes.
E. Election of Chairperson and Vice Chairperson
 Presentation on and adoption of procedures governing review process and new
F.
 laws affecting the proceedings.
 1. Adoption of Board of Review Policy regarding procedure for waiver of BOR hearing
 requests.
 2. Adoption of Board of Review Policy regarding sworn telephone and sworn written
 testimony.
 3. Review of new laws.
 4. Verification of ordinance for confidentiality of income and expense information provided to
 the Assessor under state law (Wis. Stat. sec. 70.47(7)(af)).
G. Statement and verification by the City Clerk.
 1. Member(s) have met the mandatory training requirements.
 2. Filing and summary of annual assessment report by the Assessor's office
 3. Verify receipt of the assessment roll by the Clerk from the Asssessor.
Agenda of the Board of Review
May 15, 2023
Page 1
 4. Receive assessment roll and sworn statements from the Clerk.
H. Annual Assessment Report.
 1. Examine the assessment roll.
 2. Correct description or calculation errors.
 3. Add omitted property and eliminate double-assessed property, if any.
 4. Certify all corrections of error under state law, Wis. Stat. section 70.43.
 5. Verify with the Assessor that open book changes are included in the assessment roll.
 6. Taxpayers may examine assessment data.
I. During the first two hours of the Board of Review meeting, consideration of:
 1. Requests for waiver of the 48-hour notice of intent to file an objection, where there is good
 cause.
 2. Requests for waiver of Board of Review hearing, allowing the property owner an appeal
 directly to the circuit court.
 3. Requests to testify by telephone or submit a sworn written statement.
J. Consideration with possible action on Notices of Intent to File Objections.
K. Review objections and create a list for Thursday, May 18, 2023.
L. Adjourn to Thursday, May 18, 2023, 9 am, Council Chambers.




 1) THIS MEETING IS RECORDED: THE VIDEO OF THIS MEETING AND MINUTES ARE AVAILABLE ONLINE
 AT www.greenbaywi.gov
 2) ACCESSIBILITY: Any person wishing to attend who requires special accommodation because of a disability,
 should contact the City Safety Manager at 920-448-3125 at least 48 hours before the scheduled meeting time so
 that arrangements can be made.
 3) QUORUM: Please take notice that members of the Common Council and its subcommittees may attend this
 meeting, resulting in a majority or quorum of that body. No action will be taken by any City of Green Bay
 governmental body at the above-stated meeting other than the Board of Review.




Agenda of the Board of Review
May 15, 2023
Page 1
Virtual Meeting Instructions
2023-05-15 and 2023-05-18 Zoom BOR
Zoom Meeting Information



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Additional Information
  1. Wisconsin Open Meetings Law still applies
 a. Persons interested in speaking to an item must state their name and address for
 the minutes.
 b. Committee/Commission/Board members will still follow Roberts Rules of Order
 Newly Revised 12th edition.
  2. Please log into the Zoom meeting at least 10 minutes before the meeting begins to
 ensure a proper connection and that your technology is working.
 a. If you are a Board Member, please log into CivicClerk with a computer, laptop, or
 tablet device.
  3. Once you are in the meeting please mute yourself.
 a. You may unmute yourself when you are called upon to speak.
  4. Waiting room
 a. When you call in or connect via web or Zoom app, you will be placed in a
 “waiting room.”
 b. The meeting host will then admit you to the meeting, and mute you upon
 entrance (you will still be able to hear and or otherwise observe the meeting).
  5. Registering
 a. The host may ask you to register for the meeting. A registration link will be sent to
 you along with the invite. You’ll receive another email confirming that you’re
 registered for the meeting.
 b. If you’re using a phone, your registration will be tied to an email.
  6. Raising your hand
 a. Committee/Commission/Board members—you can either use CivicClerk and
 request to speak or you can also utilize the “raise your hand” tool in the Zoom
 platform (you’d need to use a computer or tablet) to let the host know you would
 like to speak. You can also un-mute yourself and start speaking.
 b. Persons with items on the agenda or other interested parties —you can also utilize
 the “raise your hand” tool on the Zoom platform via computer or mobile device.
 You will be allowed to speak once the committee, commission, or board has
 moved to “open the floor for interested parties to speak.” Once discussion on
 your agenda item has concluded, the host will mute you, unless the committee
 opens the floor again.
  7. What devices should I use?
 a. Smart phone (please see more detailed instructions on page 3)
 b. Land line
 c. Tablet— in advance of the meeting, please download the Zoom Meeting app by
 using either the Apple Store or the Play Store. You will be asked to input your
 name, to identify you for the meeting.
 d. Computer— you can access the meeting through a web browser by clicking on
 the meeting link, or through the Zoom Meeting app. If using the app, please
 download it in advance of the meeting. You will be asked to input your name, to
 identify yourself for the meeting.
 e. For tablet and computer users--if you download the app you may be asked to
 verify your email.
  8. Zoom etiquette
 a. Muting yourself when you’re not speaking will prevent your background noise from
 interfering with others’ ability to listen to and participate in the meeting.
 b. If you’re using a telephone, please identify yourself with your phone number and
 state your name and address before you speak. Zoom meeting hosts can see
 only your telephone number and will ask you to identify yourself.
  9. Closed session
 a. Persons in the Zoom meeting will be put into a waiting room while the
 committee/commission/board meets in Closed Session. Participants will be
 admitted back into the Zoom meeting once the committee reconvenes in Open
 Session.
 b. Persons watching a Common Council meeting live on YouTube will see a gray
 screen with the City logo during closed session.
  10. Persons interested in attending anonymously or listening to the meeting may call in by
 dialing *67 followed by the phone number in the Zoom Meeting Information box.

Calling into the Zoom meeting using a smartphone
  1. Dial the phone number listed at the beginning of this document.
  2. When prompted, enter the Meeting ID number followed by #
  3. Once you are in the meeting, notify the meeting host that you are in and state your
 name.
  4. If you do not wish to speak, please make sure your phone is on Mute
 a. If you’re using a smartphone, look at your screen and click the Mute button
 Report to the
 Board of Review
 of the City of Green Bay


 MEETING DATE PREPARED BY
 May 15, 2023

AGENDA ITEM # C.1
The Board of Review will remain in session for at least two hours on Monday, May 15, 2023, beginning at
9:00 am. Agenda items A to K will be discussed on Monday, May 15, 2023. Agenda items L to M will be
discussed on Thursday, May 18, 2023, beginning at 9 am.

BACKGROUND


RECOMMENDATION


FISCAL IMPACT


ATTACHMENTS
None




 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026
 greenbaywi.gov
 City of Green Bay Board of Review
 Procedure for Waiver of Board of Review Hearing Requests

 WHEREAS, Wis. Stat. § 70.47(8m), authorizes the Board of Review to consider
requests from a taxpayer or assessor or at its own discretion to waive the hearing of an
objection under sec. 70.47(8); and

 WHEREAS, Wis. Stat. § 70.47(8m), further states that for purposes of this subsection,
the Board of Review shall submit the Notice of Decision under Wis. Stat. 70.47(12), using the
amount of the taxpayer’s assessment as established by the municipal assessor as the finalized
amount; and

 WHEREAS, Wis. Stat. § 70.47(8m), further states that for purposes of this subsection, if
the Board of Review waives the hearing, the wavier disallows the taxpayer’s claim on excessive
assessment under Wis. Stat. § 74.37(3), and notwithstanding the time period under Wis. Stat. §
74.37(3)(d), the taxpayer has 90 days from the notice of hearing waiver in which to commence
an action under Wis. Stat. § 74.37(3)(d).

 WHEREAS, the Department of Revenue has determined that the legal requirements of
the Notice to Appear at the Board of Review must be satisfied and the Objection Form must be
completed and submitted to the Board of Review as required by law by the taxpayer prior to a
request for Waiver being considered.

 NOW THEREFORE, the City of Green Bay Board of Review does hereby adopt as
Board of Review policy the following:

 1. PROCEDURE:

 Before the Board of Review (BOR) can consider a request from a taxpayer or assessor,
or at its own discretion to waive the hearing of an objection, the taxpayer must first complete
and file with the Clerk of the BOR the following documents:

 a.) A timely Notice of Intent to appear at BOR; and
 b.) A timely Object Form for Real Property Assessment (PA-115A).

 If the owner fails to file the aforementioned documents as required, no hearing will be
scheduled on the objection.

 If the owner files the aforementioned documents as required, and a request from the
owner or assessor is made to waive the hearing of an objection, or if the BOR considers waiving
the hearing at its own discretion, the BOR shall use the following criteria when making its
decision.

 2. CRITERIA:

 The BOR, may consider any or all of the following factors when deciding whether the
hearing:

 a. The benefits or detriments of the BOR process

 b. The benefits or detriments of having a record for the Court review

 c. Avoidance of unruly, lengthy, burdensome appeals
 d. Ability to cross examine the person(s) providing the testimony

 e. Any other factors that the BOR deems pertinent to deciding whether to waive the
 hearing.



 3. EFFECTIVE DATE:

 This policy shall be effective upon passage.

Adopted this ________day of ______________, 2022.

By the Board of Review of the City of Green Bay



___________________________________
Board of Review Chairperson



Attested by: __________________________________
 Clerk of the Board of Review
 City of Green Bay Board of Review
 Procedure for Sworn Telephone or Sworn Written Testimony Requests

 WHEREAS, Wis. Stat. § 70.47(8), authorizes the Board of Review to consider requests
from a property owner or the property owner’s representative to testify under oath by telephone
or written statements under oath to the Board of Review; and

 WHEREAS, the Department of Revenue has determined that the legal requirements of
the Notice to Appear at the Board of Review must be satisfied and the Objection Form must be
completed and submitted to the Board of Review as required by law prior to a Request to Testify
by Telephone or Submit Sworn Written Statement from being considered.

 NOW THEREFORE, the City of Green Bay Board of Review hereby adopts as Board of
Review policy the following:

 1. PROCEDURE:

 Before the Board of Review (BOR) can consider a request from a property owner or the
property owner’s representative (property owner) to testify by telephone or submit a sworn
written statement, the owner must first complete and file with the clerk of the BOR the following
documents:

 a.) A timely Notice of Intent to appear at BOR;
 b.) A timely Object Form for Real Property Assessment (PA-115A); and
 c.) A fully completed Request to Testify by Telephone or Submit a Sworn Written
 Statement at Board of Review (Form PA-814)

 Such requests must be filed with the clerk of the BOR within the first 2 hours of the
BOR’s first scheduled meeting.

 If the owner fails to file the aforementioned documents as required, the BOR will not
consider the request.

 2. CRITERIA:

 The BOR, may consider any or all of the following factors when deciding to grant or deny
the request:

 a. The owner’s stated reason(s) for the request as indicated on the PA-814

 b. Fairness to the parties

 c. The property owner’s ability to procure in-person oral testimony and any due diligence
 exhibited by the property owner in procuring such testimony;

 d. Ability to cross examine the person(s) providing the testimony;

 e. The BOR’s technical capacity to honor the request; and

 c. Any other factors that the BOR deems pertinent to deciding the request
 3. EFFECTIVE DATE:

 This policy shall be effective upon passage.

Adopted this ________day of ______________, 2022

By the Board of Review of the City of Green Bay

___________________________________
Board of Review Chairperson

Attested by: __________________________________
 Clerk of the Board of Review
 Report to the
 Board of Review
 of the City of Green Bay


 MEETING DATE PREPARED BY
 May 15, 2023

AGENDA ITEM # G.3
Verify receipt of the assessment roll by the Clerk from the Asssessor.

BACKGROUND


RECOMMENDATION


FISCAL IMPACT


ATTACHMENTS
None




 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026
 greenbaywi.gov
 Report to the
 Board of Review
 of the City of Green Bay


 MEETING DATE PREPARED BY
 May 15, 2023

AGENDA ITEM # G.4
Receive assessment roll and sworn statements from the Clerk.

BACKGROUND


RECOMMENDATION


FISCAL IMPACT


ATTACHMENTS
None




 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026
 greenbaywi.gov

MINUTES OF THE BOARD OF REVIEW
 MONDAY, MAY 15, 2023, 9:00 AM
 CITY HALL, 203


 A. ZOOM INFORMATION

1. This item contains virtual Zoom meeting information and instructions.

 B. ROLL CALL.
J. Thomas Aziere, Jim Blumreich, Eric Drzewiecki, Jesse Sharp, in attendance. Ron Antonneau is
excused.

 C. APPROVAL OF THE AGENDA.

1. The Board of Review will remain in session for at least two hours on Monday, May 15, 2023,
beginning at 9:00 am. Agenda items A to K will be discussed on Monday, May 15, 2023. Agenda
items L to M will be discussed on Thursday, May 18, 2023, beginning at 9 am.

 D. APPROVAL OF MINUTES.
Moved by Board Member John Thomas Aziere, seconded by Board Member James Blumreich to hold
until Thursday, May 18, 2023.
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.

 E. ELECTION OF CHAIRPERSON AND VICE CHAIRPERSON
Moved by Board Member James Blumreich, seconded by Board Member Eric Drzewiecki to elect
Chair J. Thomas Aziere.
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.

Moved by Board Member Eric Drzewiecki, seconded by Board Member John Thomas Aziere to elect
Vice Chair Drzewiecki.
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.
F. PRESENTATION ON AND ADOPTION OF PROCEDURES GOVERNING REVIEW
 PROCESS AND NEW LAWS AFFECTING THE PROCEEDINGS.

1. Adoption of Board of Review Policy regarding procedure for waiver of BOR hearing requests.
Moved by Board Member James Blumreich, seconded by Board Member Eric Drzewiecki to approve.
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.
2. Adoption of Board of Review Policy regarding sworn telephone and sworn written testimony.
Moved by Board Member James Blumreich, seconded by Board Member Eric Drzewiecki to approve.
Motion Passed.
Yes- Russ Schwandt, John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None,
Abstain- None.
3. Review of new laws.
no new laws
4. Verification of ordinance for confidentiality of income and expense information provided to the
Assessor under state law (Wis. Stat. sec. 70.47(7)(af)).
Moved by Board Member James Blumreich, seconded by Board Member Eric Drzewiecki to approve.
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.
 G. STATEMENT AND VERIFICATION BY THE CITY CLERK.

1. Member(s) have met the mandatory training requirements.
Mr. J. Thomas Aziere took the training.
2. Filing and summary of annual assessment report by the Assessor's office
Clerk Jeffreys verifies the Assessor's office filed the assessment report and posted in on the City's
website.
3. Verify receipt of the assessment roll by the Clerk from the Asssessor.
Clerk Jeffreys verified receipt of the assessment roll from the Assessor.
4. Receive assessment roll and sworn statements from the Clerk.
Moved by Board Member James Blumreich, seconded by Board Member Eric Drzewiecki to approve
receipt of the assessment roll.
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.
 H. ANNUAL ASSESSMENT REPORT.

1. Examine the assessment roll.
Moved by Board Member Jesse Sharp, seconded by Board Member James Blumreich to approve, Mr.
Sharp and Mr. Blumreich examined the roll and found it satisfactory.
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.
2. Correct description or calculation errors.
Moved by Board Member Eric Drzewiecki, seconded by Board Member James Blumreich to accept.
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.

Assessor Russell Schwandt made a presentation on the roll. There were less than 100 property
owners who visited during open book. Assessor Schwandy verified there were no description or
calculation errors, nor omitted property and double-assessed property. All open book changes were
added to the roll.
3. Add omitted property and eliminate double-assessed property, if any.

4. Certify all corrections of error under state law, Wis. Stat. section 70.43.

5. Verify with the Assessor that open book changes are included in the assessment roll.

6. Taxpayers may examine assessment data.
No taxpayers came forward to examine the roll.
 I. DURING THE FIRST TWO HOURS OF THE BOARD OF REVIEW MEETING,
 CONSIDERATION OF:

1. Requests for waiver of the 48-hour notice of intent to file an objection, where there is good cause.
There were no requests for waiver of 48 hour notice.
2. Requests for waiver of Board of Review hearing, allowing the property owner an appeal directly to
the circuit court.
Assessor Schwandt requests that 18-4, 410 Prairie be waived.
3. Requests to testify by telephone or submit a sworn written statement.
Moved by Board Member James Blumreich, seconded by Board Member Eric Drzewiecki to deny, 12-
130; 118 S. Adams, Mark Gigot
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.

Moved by Board Member James Blumreich, seconded by Board Member Jesse Sharp to approve 17-
448, 645 S. Irwin, Friar House Flats .
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.

Moved by Board Member James Blumreich, seconded by Board Member Eric Drzewiecki to
approve17-444, 0 S. Irwin, Friar House Flats .
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.

Moved by Board Member Eric Drzewiecki, seconded by Board Member James Blumreich to deny 18-
4, 410 Prarie, Buckeye Terminals.
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.




J. CONSIDERATION WITH POSSIBLE ACTION ON NOTICES OF INTENT TO FILE
 OBJECTIONS.
The board took a 10 minute break

Moved by Board Member James Blumreich, seconded by Board Member Jesse Sharp to delay items J
and K until Thursday.
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.

Moved by Board Member Jesse Sharp, seconded by Board Member James Blumreich to reconsider
this item to review the completeness of each objection.
Motion passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.

Moved by Board Member Eric Drzewiecki, seconded by Board Member James Blumreich to delay
review of objection forms for completion.
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.

  K. REVIEW OBJECTIONS AND CREATE A LIST FOR THURSDAY, MAY 18, 2023.
There are three objections. We will take these items, in the order by which the Clerk received
them, beginning at 9 am on May 18, 2023, first--12-130, 118 S. Adams; second--17-448, 645 S. Irwin;
third--17-444, 0 S. Irwin; fourth--18-4, 410 S. Prairie.

 L. ADJOURN TO THURSDAY, MAY 18, 2023, 9 AM, COUNCIL CHAMBERS.
Moved by Board Member James Blumreich, seconded by Board Member Jesse Sharp to adjourn until
Thursday, May 18, 2023 at 9 am.
Motion Passed.
Yes- John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, James Blumreich, No- None, Abstain- None.