Several residents seek waivers of the 48-hour objection rule; board grants some waivers and denies others

Several property owners who had not filed a notice of intent 48 hours before the first board date asked the Village of Waukesha Board of Review on Sept. 17 to waive that deadline so they could pursue hearings on their assessments. Board members and staff explained the statutory standard: the owner must file a notice of intent with the clerk and the board must find "good cause" to waive the 48-hour deadline. Board attorney and the chair explained that "good cause" is not fully defined in statute and is a board determination; the Department of Revenue guidance states it must be more than mere procedural ignorance. The board heard multiple statements of reason from residents and ruled case by case. Examples of board rulings that evening: - The board granted a 48-hour waiver for Lori Rinker, who said family emergencies overseas prevented timely filing; the board will schedule a later hearing date and instructed her to file the objection form that night. - The board granted a waiver for John O'Brien after he said county records had listed an incorrect mailing address and he had not received timely notices; the board will schedule a later hearing. - The board denied a waiver request from Susan Dregne, who said a septic-system issue arose after Jan. 1 and would better be considered at next year's assessment, not the 2025 roll; the board found the timing and facts did not meet the standard for good cause. - The board denied a waiver for James Letizia after discussion about whether lack of procedural knowledge met the DOR-recommended standard for good cause; instructions given to property owners on the notice and on open-book appointments were cited in deliberations. The clerk and assessor walked attendees through the alternative routes: (1) file the waiver and objection tonight and, if a waiver is granted, the board will schedule an evidentiary hearing later; (2) prepare for open-book revisions or file a timely objection next assessment year. Board members emphasized that open-book meetings and the mailed notices (original Aug. 18 notices, plus correction postcards) are the primary pre-appeal venue to resolve many concerns. Several owners who received waivers were instructed to complete the objection form and submit it that night to the clerk so staff could set hearing dates. Others were directed to use the open-book process or re-raise their case next year. The board cautioned owners this evening that a waiver decision does not guarantee an assessment change; it simply allows the owner's objection to be heard.