Board of Review — Muskego, WI
Date: 2025-09-08

CITY OF MUSKEGO
BOARD OF REVIEW AGENDA
05/10/2024
10:00 AM
Muskego City Hall, W182 S8200 Racine Avenue
*AMENDED


CALL TO ORDER & MEETING RECORDING ANNOUNCEMENT

ROLL CALL

STATEMENT OF PUBLIC NOTICE

APPROVAL OF MINUTES

 Approval June 8, 2023 Minutes
 BOR Minutes 23.06.08 DRAFT.docx

BUSINESS

 Select a Chairperson

 Select a Vice Chairperson

 Verification of Training Requirement Pursuant to Wis. Stat. §70.46(4)

 Verify that the City has an Ordinance for the Confidentiality of Income and Expense Information
 Provided to the Assessor Under State Law, Wis. Stats. 70.47 (7)(af)
 ORD999-Confidentiality.pdf

 Review Policy Regarding the Procedure for Sworn Telephone Testimony or Sworn Written
 Testimony Requests
 BOR Policy-Sworn Testimony-Signed.pdf

 Review Policy Regarding the Procedure for Waiver of Board of Review Hearing Requests
 BOR Policy-Waiver of Board of Review Hearing (Signed).pdf

 Filing and Summary of Annual Assessment Report by Assessor's Office

 Receipt of Assessment Roll by the City Clerk from the Assessor

 Receive the Assessment Roll and Sworn Statements from the Clerk

 Review Assessment Roll and Perform Statutory Duties:

 - Examine the roll

 - Correct description or calculation errors

 1
 - Add omitted property

 - Eliminate double assessed property if all corrections of error under state law (Wis. Stat. § 70,43)

 Certify all corrections of error under state law (Wis. Stat. § 70.43)

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

 *Allow taxpayers to examine assessment data

 During the first two hours, consideration of:

 - Waivers of the required 48-hour notice of intent to file an objection when there is good cause

 - Requests for waiver of the BOR hearing allowing the property owner an appeal directly to the
 circuit court

 - Requests to testify by telephone or submit a sworn written statement

 - Subpoena requests

 - Act on any other legally allowed or required BOR matters

 Review Notices of Intent to File Objection

 Proceed to Hear Objections and Proper Notice/Waivers Given, if any (unless scheduled for another
 date)


 Consider/Act on Scheduling Additional BOR Date(s)



 Adjourn for Additional Hearings if Necessary or if None, Adjourn Sine Die

 NOTICE

IT IS POSSIBLE THAT MEMBERS OF AND POSSIBLY A QUORUM OF MEMBERS OF OTHER GOVERNMENTAL BODIES OF THE
MUNICIPALITY MAY BE IN ATTENDANCE AT THE ABOVE-STATED MEETING TO GATHER INFORMATION; NO ACTION WILL BE TAKEN
BY ANY GOVERNMENTAL BODY AT THE ABOVE-STATED MEETING OTHER THAN THE GOVERNMENTAL BODY SPECIFICALLY
REFERRED TO ABOVE IN THIS NOTICE.

ALSO, UPON REASONABLE NOTICE, EFFORTS WILL BE MADE TO ACCOMMODATE THE NEEDS OF DISABLED INDIVIDUALS
THROUGH APPROPRIATE AIDS AND SERVICES. FOR ADDITIONAL INFORMATION OR TO REQUEST THIS SERVICE, CONTACT
MUSKEGO CITY HALL, (262) 679-4100.




 2

CITY OF MUSKEGO
BOARD OF REVIEW MINUTES
May 10, 2024
10:00 AM
Muskego City Hall, W182 S8200 Racine Avenue

 APPROVED
 Audio on file for seven years.
CALL TO ORDER & MEETING RECORDING ANNOUNCEMENT
City Clerk Roller called the meeting to order at 10:00 am. and stated that the meeting will be
recorded.
ROLL CALL
Present: Board Members Gary Boisits, Lynda Guhr, Jeremy Keil, Mara Spring, and Henry Posbrig
Others Present: Attorney Warchol, City Clerk Roller, Assessor Monroe, Assessor 2 DePalma,
Assistant Deputy Clerk-Treasurer Crisp, Assistant Deputy Clerk-Treasurer Kunke.
STATEMENT OF PUBLIC NOTICE
City Clerk Roller stated that the meeting was noticed in accordance with the open meeting law on
May 9, 2024 at 8:30 am.
APPROVAL OF MINUTES
Approval June 8, 2023 Minutes
BOR Minutes 23.06.08 DRAFT.docx
 Moved by Jeremy Keil; seconded by Lynda Guhr to Approve.
 Motion Passed: 5 - 0
 Voting For: Gerald Boisits, Lynda Guhr, Jeremy Keil, Henry Posbrig, Mara Spring
 Voting Against: None
BUSINESS
Select a Chairperson
 Jeremy Keil was nominated to act as Chairperson.
 Moved by Henry Posbrig; seconded by Gerald Boisits to Approve.
 Motion Passed: 5 - 0
 Voting For: Gerald Boisits, Lynda Guhr, Jeremy Keil, Henry Posbrig, Mara Spring
 Voting Against: None

Select a Vice Chairperson
 Lynda Guhr was nominated to serve as Vice Chairperson.
 Moved by Gerald Boisits; seconded by Mara Spring to Approve
 Motion Passed: 5 - 0
 Voting For: Gerald Boisits, Lynda Guhr, Jeremy Keil, Henry Posbrig, Mara Spring
 Voting Against: None

Verification of Training Requirement Pursuant to Wis. Stat. §70.46(4)
 City Clerk Roller stated that Board Members Jeremy Keil, Gary Boisits, Henry Posbrig,
 Mara Spring completed the training and met the requirement. The training Affidavit was
 filed with the Wisconsin Department of Revenue on May 10, 2024.

Verify that the City has an Ordinance for the Confidentiality of Income and Expense Information
Provided to the Assessor Under State Law, Wis. Stats. 70.47 (7)(af)
 The Board confirmed that the City adopted an Ordinance in 1999 that complies that
 complies with Wisconsin State Statutes.
ORD999-Confidentiality.pdf
Board of Review Minutes – May 10, 2024 Page | 2

Review Policy Regarding the Procedure for Sworn Telephone Testimony or Sworn Written
Testimony Requests
 The Board reviewed and acknowledged the existing policy is in place.
BOR Policy-Sworn Testimony-Signed.pdf

Review Policy Regarding the Procedure for Waiver of Board of Review Hearing Requests
 The Board reviewed and acknowledged the existing policy is in place.
BOR Policy-Waiver of Board of Review Hearing (Signed).pdf

Filing and Summary of Annual Assessment Report by Assessor's Office
 Assessor Sam Monroe with Tyler Technologies gave a brief recap of the 2024
 assessment roll. The year 2024 is a maintenance year as well as the two previous years.
 The date of the first open book was April 1, 2024; four parcels were reviewed with one
 change made. The Assessor office inspected 323 properties which included interior,
 exterior, and drive by inspections. There are currently 9,103 residential parcels and 374
 Commercial parcels, 325 Agricultural, 74 undeveloped, 53 production forest and 62 other
 parcels (buildings on a farm.)

Receipt of Assessment Roll by the City Clerk from the Assessor
 Assessor Monroe presented the 2024 Assessment Roll to City Clerk Roller. The
 Assessor's Affidavit was executed.

Receive the Assessment Roll and Sworn Statements from the Clerk
 City Clerk Roller presented the 2024 Assessment Roll and Sworn Statements to the
 Board.

Review Assessment Roll and Perform Statutory Duties:
 • Examine the roll
 • Correct description or calculation errors
 • Add omitted property
 • Eliminate double assessed property
 Chairperson Keil stated all Board Members agreed with the roll.

Certify all corrections of error under state law (Wis. Stat. § 70.43)
 Assessor 2 DePalma submitted the following corrections to the 2023 Assessment Roll
 which were personal property:

 Account Number 2023 2023 Difference Notes
 Original Corrected
 Correction of Errors
 B055 $1,700 $0 -$1,700 Non-filer for 2023; Business
 S68W12699 Bristlecone was closed.
 Brotoloc-Muskego AFH
 C/O MLB Properties LLC
 S048 $1,910 $0 -$-1,910 Non-filer for 2023; Business
 S84W18753 Saturn Dr. was closed.
 Bill Schneider Inc.
 Omitted Property
 S125 $0 $3,773 $3,773 Leasing company that did not
 S69W15468 Janesville Rd file and marked inactive; they
 C/O Patricia Ogari want the value taxed for 2023

 Moved by Gerald Boisits; seconded by Henry Posbrig to Approve the corrections to the 2023 tax
 roll.
 Motion Passed: 5 - 0
 Voting For: Gerald Boisits, Lynda Guhr, Jeremy Keil, Henry Posbrig, Mara Spring
 Voting Against: None
Board of Review Minutes – May 10, 2024 Page | 3


Verify with the Assessor that open book changes are included in the assessment roll
 Assessor Monroe indicated the changes were included with the assessment roll.

Allow taxpayers to examine assessment data
 No action. No taxpayers were present.

During the first two hours, consideration of:
 • Waivers of the required 48-hour notice of intent to file an objection when there is good cause
 • Requests for waiver of the BOR hearing allowing the property owner an appeal directly to
 the circuit court
 • Requests to testify by telephone or submit a sworn written statement
 • Subpoena requests
 • Act on any other legally allowed or required BOR matters
 • Review Notices of Intent to File Objection
As there was no other business to discuss, the recorder was turned off at 10:18 am.
There were no waivers or requests to consider.
Recorder was turned back on at 11:58 am.

Review Notices of Intent to File Objection
 There were no Notices submitted within the 48 hours prior to the meeting. However,
 Attorney Warchol mentioned for the record that the City Clerk received an email on May
 9, 2024 at 11:33 am. from Jennifer O'Barr with Pivotal Tax Solutions requesting to attend
 the Board of Review telephonically; an Agent Authorization form and a Muskego School
 Apartments tax document were attached to the email. They didn’t file a Notice of Intent to
 Appear at BOR. After discussion and review of Wisconsin Statutes 70.47(7) it was
 determined that as they did not meet the 48-hour requirement to file, they were to show
 up today at the Board of Review and put in their Objection in person, then file their
 notice. The City Clerk responded to the email at 12:25 pm notifying them of our decision
 and that they needed to file a timely Notice of Intent, a timely Objection Form for Real
 Property Assessment, and Request to Testify by Telephone; as the deadline passed but
 if they would like to appear at the Board of Review on May 10 at 10 am, they would need
 to appear in person within the first two hours of the meeting with good cause for the
 delayed request.

Proceed to Hear Objections and Proper Notice/Waivers Given, if any (unless scheduled for another
date)
 There were no objections.

Consider/Act on Scheduling Additional BOR Date(s)
 There is no need to schedule additional dates.

Adjourn for Additional Hearings if Necessary or if None, Adjourn Sine Die
 Moved by Gerald Boisits; seconded by Mara Spring to Adjourn sine die at 12:00 p.m.
 Motion Passed: 5 - 0
 Voting For: Gerald Boisits, Lynda Guhr, Jeremy Keil, Henry Posbrig, Mara Spring
 Voting Against: None




Minutes taken and transcribed by Assistant Deputy Clerk-Treasurer Crisp.