Board of Review – May 29th, 2024 3:30pm-5:30pm: STATE OF WISCONSINTown of SuperiorDouglas County Notice is hereby given that the Board of Review for the Town of Superior, Douglas County Wisconsin, shall hold its first meeting on May 29, 2024, from 3:30 p.m. to 5:30 p.m., at the Superior Town Hall, 4917 S State Rd 35, Superior, WI. Please be advised of the following requirements to appear before the board of review and procedural requirements if appearing before the board: 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. 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. 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. 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. 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. 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. The Town of Superior has an ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph that provides exceptions for persons using information in the discharge of duties imposed by law or the duties of their officer or by order of a court.* The information that is provided under this paragraph, unless a court determined that it is inaccurate, is not subject to the right of inspection and copying under s. 19.35 (1), Wis. stats. 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. 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 2nd day of April, 2024. Carolyn Jones, Clerk    

Open Book and Board of Review information from the Assessor

CORONAVIRUS ALERT
 
In light of the risks associated with the coronavirus pandemic, statewide moratorium on mass gatherings of 10 people or more to mitigate the spread of COVID-19 and in response to the Safer At Home Order (Emergency Order #12) issued by the State of Wisconsin Department of Health Services by order of Governor Tony Evers on March 24, 2020, we are alerting you to the following information/procedures.

For the 2020 Open Book meeting

Due to rapidly changing social distancing measures being taken by the CDC, State of Wisconsin, your Municipality and the Wisconsin Department of Revenue, please contact the assessor by phone or email if you have any questions on the enclosed assessment notice. 

At this time, we are only conducting Open Book meetings by phone, email or internet video conferencing (Zoom application) rather than conducting in person meetings for your safety and ours. Please call the assessor during regular business hours (Monday – Friday, 8:00 AM to 4:30 PM).  You may call anytime after receiving the enclosed notice, but no later than 3 days prior to the Board of Review to conduct your Open Book meeting. If the assessor is not available at the time of your call, we will make every effort to return your call within 24 hours. When leaving a message please provide your name, phone number, the Municipality in which the property is located, and the Tax Key Number from your assessment notice or tax bill.

You may contact the assessor by phone at 920-749-1995, by email at [email protected] or by mail at: 
 
Associated Appraisal Consultants, Inc. PO Box 440 Greenville, WI 54942
 
2020 Assessment Roll
 
Preliminary 2020 Assessment Roll and Department of Revenue instructional materials are available at the following link: https://www.apraz.com/2020assessmentroll
 
 
For the 2020 Board of Review meeting

Wisconsin law states, “Instead of appearing in person… the board of review may allow the property owner… to appear before the board, under oath, by telephone or to submit written statements, under oath, to the board” (Wis., Stats., 70.47(8)).  Please contact the municipal clerk for more information on accommodations to file objections remotely by phone, or to file objections in writing at least 48 hours prior to the scheduled board of review date and time.

Please do not attend the Board of Review in person if any of the following apply:

• If you are quarantined or have been diagnosed with COVID-19

• If you are sick or experiencing any symptoms consistent with COVID-19 (fever, dry cough, respiratory congestion, etc.);

• If you are among those who have been identified by health officials as being particularly susceptible to the virus;

• If you have traveled outside the State of Wisconsin or been in contact with anyone who may have contracted the virus in the past 4 weeks.