Open Book & Board of Review

Notice that the Assessment Roll is open for Examination and Open Book

Open Book – Pursuant to Wis. Stat. ss. 70.45, Notice is hereby the given that the assessment roll for the Year 2022 assessment will be open for examination starting on the 27th day of April 2022 at 1:00pm until 3:00pm. Additionally, the Assessor for the Town of Troy will be present on April 27, 2022, from 1:00 pm until 3:00 pm. To schedule an appointment with the assessor, please call 920-749-1995. Instructional material will be provided at the open book to persons who wish to object to valuations under Wis. Stat ss. 70.47. 

Notice of Board of Review Meeting

Board of Review – Notice is hereby given that the Board of Review for the Town of Troy shall hold its first meeting on Tuesday, May 24, 2022, from 4:00 pm until 6:00 pm. The Board of Review will take place at the Troy Town Hall, N8870 Briggs St., Troy Center. Please be advised of the following requirements to appear before the Board of Review and the procedural requirements if appearing before the Board of Review:

Pursuant to s. 70.47 (1), Wis. Stats.

While Wis. Stats. ss. 70.47(7)(aa), provides that 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 a view such property being assessed, the Town of Troy, due to a decision by the Wisconsin Supreme Court and recommendation by the Department of Revenue, will allow a person who has denied a request to appear and will address the lack of access and the credibility of evidence offered as an evidentiary issue at the hearing.

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 of Review about the person’s objection except at a session of the Board of Review. Open Book shall occur no less than 7 days prior to the Board of Review.

The Board of Review may not hear an objection to the amount or valuation of property unless, at least 48 hours before the Board of Review’s first scheduled meeting, the objector provides to the Board of Review Clerk written or oral notice of an intent to file an objection, except upon a showing o good cause and the submission of a written objection, the Board of Review shall waive that requirement during the first 2 hours of the Board of Review’s first scheduled meeting, and the Board of Review 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 4-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 of valuation of property shall first be made in writing and filed with the Board of Review Clerk within the first 2 hours of the Board of Review’s first scheduled meeting, except that, upon evidence of extraordinary circumstances, the Board of Review 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 of Review may require objections to the amount or valuation of property to be submitted on forms approved by the Wisconsin Department of Revenue, and the Board of Review 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 of valuation of property unless the written objection has been filed and that person in good faith presented evidence to the Board of Review in support of the objections and made full disclosure before the Board of Review, 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 subject of the person’s objection and specify the information used to arrive at that estimate.

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 of valuation, unless no later than 7 days before the first meeting of the Board of Review, person supplies the assessor with all the information about income and expenses that the assessor requests, as specified in the Assessor’s Manual under Wis. Stat. ss. 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 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, unless a court determines that it is inaccurate, is not subject to the right of inspection and copying under Wis. Stat. ss. 19.35(1).

The board may allow the property owner or the property owner’s representative, at the request of either person, to appear by telephone, under oath, before the board or to submit written statements, under oath, to the board. The board shall hear upon oath, by telephone, all ill or disabled persons who present to the board a letter from a physician, osteopath, physician assistant, or certified advanced practice nurse prescriber that confirms their illness or disability.

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  Wis. Stat. ss. 70.47(3)(a), 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.

At the request of the property owner or the property owner’s representative, the board may postpone and reschedule a hearing, but may not postpone and reschedule a hearing more than once during the same session for the same property.

Notice is hereby given this the 8th day of April 2022 by:                                   

 

 

Michael Ramps, Town of Troy Clerk/Treasurer

Persons with disabilities who need accommodations to attend meetings should contact the Town Clerk/Treasurer’s office by calling 262-642-5292 as soon as possible so that needs can be reasonably met. Dated this the 8th day of April 2022. Meetings posted at three locations in the Town of Troy: Troy Town Hall F/D, N8870 Briggs St.; Little Prairie Cemetery, N9502 Palmyra Rd., Little Prairie; Booth Lake Memorial Park, N8465 Townline Rd and on the Town of Troy Website, www.townoftroy.com.  It is possible that members of and possibly a quorum of members of other governmental bodies may be in attendance.