West Bend Board of Review denies two late waiver requests, grants one and dismisses multiple objections

The West Bend City Board of Review on Oct. 11 denied extraordinary-circumstance waiver requests from two property owners, granted a waiver request for a third property because of a household medical emergency, and granted the assessor’s motions to dismiss several objections for commercial properties for failing to provide required information.

The board — chaired by John Corbett — acted on individual waiver petitions from Wendy and James Peters (412 South Sixth Avenue), Kaylee Adkins (1066 Poplar Street) and John and Ellen Resch (547 South Eighteenth Avenue). The board also granted motions to dismiss objections filed by or on behalf of several commercial taxpayers, including AutoZone and multiple properties represented by a national tax representative, citing missing agent authorizations and the assessor’s unanswered information requests.

Board members said they reviewed paperwork included in the meeting packet and applied Wisconsin statutes the assessor cited that require timely filing and disclosure. The board denied the Peters’ waiver after the property owner acknowledged she received the assessment notice but said she did not open it while on vacation; the board concluded the circumstances did not meet the threshold for extraordinary cause and denied the request. The motion to deny carried with the board voting in favor.

Kaylee Adkins told the board she was out of the country from Sept. 13 to Sept. 30 and that she submitted an updated January appraisal and contractor estimates by e-mail. The board and city attorney, citing filing rules and missing required fields on the objection form, concluded the extraordinary-circumstance threshold was not met and denied her waiver request. City Assessor Jeff Yoder offered to inspect Adkins’ property for the next assessment cycle and encouraged her to contact the assessor’s office.

The board accepted a written good-cause request for John and Ellen Resch because the property owner’s husband was on hospice care during the notice and open-book period; the board voted to grant the waiver and postponed scheduling a hearing until the assessor can contact the owner and determine whether an adjustment or a hearing is required.

The board then heard the assessor’s motions to dismiss multiple objections under state statute for failure to provide required information when the assessor used the income approach. The assessor told the board the city sent income-and-expense questionnaires in January 2023 and requested leases, rent rolls and audited financials where appropriate; he said the assessor did not receive the requested information within the timeframe the statute requires (seven days before the first meeting of the board of review) for several commercial properties.

AutoZone’s objection was dismissed after the assessor reported no lease or current rent roll had been provided before the statutory deadline and the agent-authorization submitted listed AutoZone as owner and contained a 2017 authorization that the assessor characterized as outdated. Attorney Katie Beyerle, representing AutoZone as the tenant, said her office had submitted a lease information sheet and other documents by e-mail and offered to provide the ground lease immediately; she argued AutoZone is the taxpayer because the lease obligates the tenant to pay real estate taxes. The board granted the assessor’s motion to dismiss after a roll-call vote.

The board also granted motions to dismiss objections for Barton School Apartments, several properties listed by Pivotal Tax Solutions, and multiple properties owned or billed to out-of-state real estate entities (identified in the assessor’s motions as Realty Income properties, MWD West Bend LLC, and Welltower/Lighthouse Acquisition Group) because of incomplete or incorrect objection forms, missing or inconsistent agent authorizations and late submission of income-and-expense materials. In several cases the assessor noted that when a taxpayer or their representative later produced documents, those materials were submitted after the statutory deadlines.

After disposing of the dismissal motions, the board discussed next steps for objections that remain open. The board authorized staff to issue subpoenas where needed, set a subpoena-compliance and final meeting for Nov. 16 at 5:30 p.m. to review responses and any proposed stipulations, and said staff will follow up with property owners about inspections or stipulations when appropriate.

Quotes in the meeting included property owner Wendy Peters describing the house she said is “built in 1890” and that she believed it would not bring the assessed value if sold. City Assessor Jeff Yoder told an owner, “we would be happy to inspect the property” for next year’s review. AutoZone’s attorney Katie Beyerle said her office provided a lease information sheet and was “happy to provide [the lease] to the board now.”

The board adjourned after scheduling the Nov. 16 follow-up; board members and staff told interested owners to contact the assessor or clerk’s office for inspections or to arrange documentation review.