Board of Review — Green Bay, WI
Date: 2024-05-01
Time: 09:00

AGENDA OF THE BOARD OF REVIEW
 WEDNESDAY, MAY 1, 2024, 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 Wednesday May 1,
 2024, beginning at 9:00 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 1, 2024
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.
L. Adjourn.




 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 1, 2024
Page 1

AGENDA OF THE BOARD OF REVIEW
 WEDNESDAY, MAY 1, 2024, 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 Wednesday May 1,
 2024, beginning at 9:00 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 1, 2024
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.
L. Adjourn.




 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 1, 2024
Page 1
For Official Notice:
 Public Notification
 Board of Review

Notice is hereby given that the Board of Review for the City of Green Bay of Brown County, Wisconsin, shall meet for the purpose of hearing objections to
property valuations on May 1, 2024, from 9 am to its conclusion.

The meeting will be conducted in-person at:
100 N. Jefferson Street
Council Chambers, 2nd Floor
Green Bay, WI 54301

You may access the meeting virtually using the information below. Any person may request reasonable accommodations to attend the Board of Review meeting
by contacting the City Clerk at (920) 448-3010. Instructions for this virtual meeting will be part of the agenda packet.

Join Zoom Meeting
https://us02web.zoom.us/j/83492203886

Meeting ID: 834 9220 3886
Passcode: 090261
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Passcode: 090261
Find your local number: https://us02web.zoom.us/u/kcPNqweZlm

The BOR will hear testimony from any person. Any person seeking to testify via telephone shall submit a Request to Testify by Telephone or Submit a Sworn
Written Statement Form along with their objection. The form is available on the Board of Review website at: https://greenbaywi.gov/303/Board-of-Review or by
contacting the City Clerk’s Office at (920) 448-3010.

Pursuant to Wis. Stat. § 70.47(7)(ad), written or oral notice of an intent to file an object must be submitted to the Clerk at (920) 448-3010, or by email to
clerk@greenbaywi.gov, at least 48 hours before the BOR’s scheduled meeting time. Objections to the amount or valuation of property must be submitted to the
Clerk’s office in writing, either in person or via email, prior to or within the first two (2) hours of the meeting.

After the first BOR meeting and before the BOR’s final adjournment, no person who is scheduled to appear before the BOR may contact, or provide information
to, a member of the BOR about that person’s objection, except at a BOR session, in accordance with Wis. Stat. § 70.47(7)(ac).

No person may appear before the BOR, testify to the BOR by phone or contest the amount of any assessment unless, at least 48 hours before the first meeting
of the BOR or after a late objection is allowed, that person provides to the City Clerk a notice as to whether the person will ask for removal of any Board member
and, if so, which member will be removed, and the person’s reasonable estimate of the length of time that hearing will take.

Pursuant to Wis. Stat. § 70.47(7)(aa), no person shall be allowed to appear before the board of review, to testify to the board by telephone or to contest the
amount of any assessment of real or personal property if the person has refused a reasonable written request by certified mail of the assessor to enter onto
property to conduct an exterior view of the real or personal property being assessed.

Pursuant to Wis. Stat. § 70.47(7)(ae), when appearing before the BOR, the person must specify, in writing, their estimate of the value of the land and
improvements that they are objecting to, and specify the information they used to arrive at that estimate.

Pursuant to Wis Stat. § 70.47(7)(af), no person may appear before the BOR, testify to the BOR by phone or object to valuation; if that valuation was made by the
assessor or the objector using the income method; unless no later than seven (7) days before the first meeting of the BOR the person supplies to the assessor all
of the information about income and expenses, as specified in the manual under Wis. Stat. sec. 73.03(2a), that the assessor requests. The municipality or county
shall provide by ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph 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 a court. The
information that is provided under this paragraph is not subject to the right of inspection and copying under Wis. Stat. sec. 19.35(1), unless a court determines
before the first meeting of the BOR that the information is accurate.

Contact:
Celestine Jeffreys, Clerk Russ Schwandt, Assessor
100 N. Jefferson St., Rm 106 100 N. Jefferson St. Rm102
920-448-3010 920-448-3066
clerk@greenbaywi.gov alexdr@greenbaywi.gov

Publication on March 22, 2024
 Report to the
 Board of Review
 of the City of Green Bay


 MEETING DATE PREPARED BY
 May 1, 2024

AGENDA ITEM # C.1
The Board of Review will remain in session for at least two hours on Wednesday May 1, 2024, beginning at
9:00 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 1, 2024

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 1, 2024

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
 WEDNESDAY, MAY 1, 2024, 9:00 AM
 CITY HALL, 203


 A. ZOOM INFORMATION.

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




 B. ROLL CALL.
Present: John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Ron Antonneau
Excused:
Absent:

 C. APPROVAL OF THE AGENDA.
Moved by Board Member John Thomas Aziere, seconded by Board Member Jesse Sharp to approve.
Motion Passed.
Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Ron Antonneau, No-None, Abstain-None.

 1. The Board of Review will remain in session for at least two hours on Wednesday May 1,
 2024, beginning at 9:00 am.




 D. APPROVAL OF MINUTES.
Moved by Board Member John Thomas Aziere, seconded by Board Member Eric Drzewiecki to
approve.
Motion Passed.
Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Ron Antonneau, No-None, Abstain-None.

 E. ELECTION OF CHAIRPERSON AND VICE CHAIRPERSON
Moved by Board Member Jesse Sharp, seconded by Board Member Eric Drzewiecki to approve Mr.
Aziere as chairperson.
Motion Passed.
Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Ron Antonneau, No-None, Abstain-None.

Moved by Board Member John Thomas Aziere, seconded by Board Member Jesse Sharp to approve
Mr. Antonneau as vice chairperson.
Motion Passed.
Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Ron Antonneau, No-None, Abstain-None.

F. PRESENTATION ON AND ADOPTION OF PROCEDURES GOVERNING REVIEW
 PROCESS AND NEW LAWS AFFECTING THE PROCEEDINGS.
Moved by Board Member Eric Drzewiecki, seconded by Board Member John Thomas Aziere to
adopt with Assessor Schwandt, Act 12, exempted all remaining personal property. .
Motion Passed.
Yes-John Thomas Aziere, Ron Antonneau, Eric Drzewiecki, Jesse Sharp, No-None, Abstain-None.

 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.
Moved by Board Member Eric Drzewiecki, seconded by Board Member John Thomas Aziere to
approve.
Motion Passed.
Yes-John Thomas Aziere, Ron Antonneau, Eric Drzewiecki, Jesse Sharp, No-None, Abstain-None.

 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.




 4. Receive assessment roll and sworn statements from the Clerk.

 Moved by Board Member John Thomas Aziere, seconded by Board Member Eric Drzewiecki
 to approve.
 Motion Passed.
 Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Ron Antonneau, No-None, Abstain-
 None.

 H. ANNUAL ASSESSMENT REPORT.
Presentation by Assessor Russ Schwandt. The current roll includes any adjustment from open book.
Moved by Board Member Ron Antonneau, seconded by Board Member Jesse Sharp to approve.
Motion Passed.
Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Ron Antonneau, No-None, Abstain-None.

 1. Examine the assessment roll.

 Mr. Sharp and Mr. Drzewicki examined the roll, with the assistance of Assessor Alvey.

 Both Mr. Sharp and Mr. Drzewicki affirm the roll is correct.

 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:
No waivers or objections were submitted.

 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.
The Board turned off the recording at 9:25 am to meet the two hour requirement for meeting.

The Board resumed the meeting at 10:56 am.

 K. REVIEW OBJECTIONS.

 L. ADJOURN.
Moved by Board Member Ron Antonneau, seconded by Board Member John Thomas Aziere to
adjourn.
Motion Passed.
Yes-John Thomas Aziere, Ron Antonneau, Eric Drzewiecki, Jesse Sharp, No-None, Abstain-None.