Village of Newburg
Board of Review
Tuesday, May 26, 2020 at 6:00pm – 8:00pm
Village Hall, 620 W. Main St. Newburg, Wisconsin


 1. Call to Order: This meeting has been given public notice in accordance with Section 19.83 and 19.84, Wis. Stats, in such form that will apprise the general public and news media of subject matter that is intended for consideration and action.

The meeting was called to order at 6:00pm.

2. Roll Call

President Dave DeLuka, Present

Trustee Lynn Burkard, Present

Trustee Amy Marquardt, Present

Trustee Sandy Stockhausen, Present

Clerk Deanna Alexander, Present

Also in attendance: RaeAnn Schmitz, Grota Appraisals

3. Appointment of Committee Chair and Vice-Chair

Motion by Marquardt to appoint Dave DeLuka as Chair of the BOR; seconded by Stockhausen.

Motion prevailed on a voice vote of 5-0.

Motion by DeLuka to appoint Marquardt as Vice Chair of the BOR; seconded by Burkard.

Motion prevailed on a voice vote of 5-0.

4. Verification Of Mandatory Training

Ms. Alexander confirmed that Trustees Marquardt and Burkard had both met the training requirements needed to conduct the BOR meeting. State law requires at least one member of the board be trained in special BOR rules and procedures.

5. Approval Of Minutes May 13, 2019

Due to staff turnover in May 2019, no minutes were created.

6. Review Procedures

Ms. Schmitz explained changes from past practice where there is a 45-day window to conduct the Board of Review and it can now begin in April or as late as June 10th without needing to meet and adjourn.

7. Discussion and possible action on allowing for sworn telephone or sworn written testimony requests.

The board discussed not having allowed testimony by telephone in the past, but recognized the new way of doing things with technology as a result of the COVID-19 pandemic. Members hypothesized the difficulties of holding a BOR meeting under future or more strict safer-at-home orders if something like the COVID-19 pandemic were to get worse or to reoccur in the future. Members advised a concern with not being able to verify a person’s identity if they attend a meeting by audio only. As a result, members concurred that the policy going forward should allow sworn testimony and attendance by video chat, (in addition to in person attendance) and that in order to provide sworn testimony, an attendee must show their government-issued Photo ID card as part of the video chat, and that video chat for this purpose will only be allowed if the attendee notifies the Village Clerk well enough in advance to arrange setting up and publicly noticing the video chat functions.

Motion by Burkard to allow video attendance and sworn testimony at BOR meetings under the conditions that speakers show their government issued photo ID as part of the video testimony, and that requests to attend by video are submitted to the clerk at least 2 days in advance of the meeting; seconded by DeLuka.

Motion prevailed on a voice vote of 5-0.

Motion by Burkard to change written BOR policies to require 48 hours advance notice when an attendee intends to file an objection, so that the assessor may pull records and discuss with the taxpayer before the meeting occurs; seconded by Stockhausen.

Motion prevailed on a voice vote of 5-0.

8. Discussion and possible action on allowing for waiver of Board of Review hearing requests.

Ms. Schmitz explained that the assessor and an owner may jointly agree to waive the 48-hour time period before an objection hearing. The Board took no further action on this topic.

9. Review of Ordinance 06-2017, an Ordinance Relating to the Confidentiality of Information about Income and Expenses Requested by the Assessor in Property Assessment Matters in the Village of Newburg.

Ms. Alexander read the ordinance into the record. No further action was taken.

10. Filing and summary of Annual Assessment Report by Assessor’s Office.

Ms. Schmitz explained that the Annual Assessment Report would be filed with the Department of Revenue as soon as the meeting adjourns.

11. Receipt of the Assessment Roll by Village Clerk from the Assessor.

Members reviewed the assessment roll for accuracy and completeness, asking questions about individual properties that seemed to be anomaly or otherwise holding unique assessment situations. No further action was taken.

12. Review of the Assessment Roll and Perform Statutory Duties: Examine the roll, correct description or calculation errors, Add omitted properties, and eliminate double assessed properties.

Members reviewed the assessment roll for accuracy and completeness, asking questions about individual properties that seemed to be anomaly or otherwise holding unique assessment situations. No further action was taken.

13. Discussion and possible action – certify all corrections of error under state law (sec. 70.43, Wis. Stats.).

No action was necessary.

14. Discussion and possible action – verify with Assessor that Open Book changes are included in the assessment roll.

Ms. Schmitz described one open book property change, regarding 6811 Diane Dr. which had previously owned a shed on the property that had been removed but had not been updated in the assessor’s records. The change decreased the value of the property by $700.

Board members asked Ms. Schmitz to explain how her office receives notification of building permits issued by the building inspector. She stated she would have to look into that.

485 real estate parcels, including exempt were identified in the assessment roll. 41 parcels are exempt. Welcome Home holds partial exemption with 4.59 acres exempt and 13 acres of forest. Assessment notices were sent out to residents with changes on April 7th. This included 24 letters. Those without changes were not mailed notices. The Open Book was conducted by phone on April 28th.

The last reevaluation of assessed values across the entire village took place in 2009. All years since then have been “maintenance years.” A full reevaluation would constitute a door-to-door process of visiting each property. A market adjustment looks at 3-4 years’ worth of sales and develops estimates on that basis. Wisconsin is a fair-market-value / FMV state, so assessments must be at 100% of what they are selling on the market. Once this is off by more than 10% (averaging at less than 90% or at more than 100%) the state will give the municipality direction to reassess. Newburg’s 2019 ratio was 112%.

15. Consideration of waivers of the 48-hour notice of intent to file objection, requests for waiver of the BOR hearing allowing property owner an appeal directly to Circuit Court, requests to testify by telephone or submit sworn written statement, subpoena requests, and any other legally allowed BOR matters.

No requests were received.

16. Review Notices of Intent to File Objections.

No requests were received.

17. Board of Review will now hear objections/appeals on 2019 assessments.

No objections or appeals were received.

18. Adjournment

Motion by Marquardt to adjourn the meeting at 8:01pm, recognizing that the minimum legally required 2 hours of meeting duration time had passed; seconded by Burkard.

Motion prevailed by a voice vote of 5-0.