Board of Review

CITY OF Tomah

NOTICE OF OPEN BOOK OF ASSESSMENT ROLL

Prior to the meeting of the Board of Review, the assessment roll for the year 2024 will be OPEN FOR INSPECTION AND EXAMINATION to allow taxpayers to discuss with the Assessor their 2024 property assessment. It is recommended that property owners discuss their assessment with the Assessor PRIOR to making an appointment to appear before the Board of Review. You may contact the Assessor, Bradley Murdock, at 920-749-1995 to schedule an appointment. Open Book will be held on the following dates and times (by appointment):

Wednesday, June 26, 2024, In the City Hall from 10:00 am to 4:00 pm

Thursday, June 27, 2024, by phone from 12:00 pm to 5:00 pm

Notice of Meeting to Adjourn Board of Review to Later Date

STATE OF WISCONSIN

City of Tomah, Monroe County

The Board of Review will meet on June 3, 2024 at 10:00 a.m. at the Tomah Municipal Center at 819 Superior Ave, Tomah, WI for the purpose of calling the Board of Review into session during the 45-day period beginning on the 4^th Monday of April, pursuant to Wis. Stat § 70.47(1).

Due to the fact the assessment roll is not completed at this time, the Board of Review will be adjourned until the 1st of August, 2024 at 10:00 a.m. at the Tomah Municipal Center at 819 Superior Ave, Tomah, WI.

Please be advised of the following requirements to appear before the Board of Review and procedural requirements if appearing before the Board of Review (See Wis. Stat. § 70.47(2);

1. After the first meeting of the Board of Review and before the Board of Review’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 of Review about that person’s objection except at a session of the Board of Review.
2. No person may appear before the Board of Review, testify to the Board of Review by telephone, or contest the amount of any assessment unless, at least 48 hours before the first meeting of the Board of Review or at least 48 hours before the objection is heard if the objection is allowed under Wis. Stat. § 70.47(3)(a), that person provides to the Board of Review Clerk notice as to whether the person will ask for removal under Wis. Stat. § 70.47(6m)(a) and, if so, which member will be removed and the person’s reasonable estimate of the length of time that the hearing will take.
3. When appearing before the Board of Review, the 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.
4. No person may appear before the Board of Review, testify to the Board of Review by telephone, or object to a valuation, if that valuation was made by the assessor or the objector using the income method, unless the person supplies to the assessor all of the information about income and expenses that the assessor requests, unless no later than 7 days before the first meeting of the Board of Review, as specified in the manual under Wis. Stat. § 73.03(2a). 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 person 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, unless a court determines that it is inaccurate, is not subject to the right of inspection and copying under Wis. Stat. § 19.35(1).

CITY OF Tomah

NOTICE OF THE BOARD OF REVIEW

NOTICE IS HEREBY GIVEN that the 2024 Board of Review will re-convene on August 1st, 2024, at 10:00 am at 819 Superior Ave, Tomah Wisconsin for the purpose of reviewing and examining the assessment rolls and so that taxpayers may appear and examine the assessment rolls, sworn statements, and be heard in relation thereto.

Please be advised of the following requirements to appear before the board of review and procedural requirements if appearing before the board:

1. 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.

1. 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.

1. 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.
2. 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.

5.  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 City of Tomah 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.

6.  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 unless the Board, in its discretion, has determined to grant a property owner’s or their representative’s request to testify under oath by telephone or written statement.   

7.  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 18th day of April, 2024

****AMENDED 04/29/2024*******

Becki Weyer

City Clerk