Board of Review upholds assessor's $114,700 valuation in Cash property dispute

The Town of Spring Valley Board of Review on May 27 upheld the assessor’s 2025 valuation of $114,700 for a property owned by Robert and Joan Cash after a brief hearing in Orfordville.

The Cashes attended and filed an objection to the assessment; Clerk Dela Ends read their objection into the record and the board swore in witnesses before testimony began. Joan Cash testified that “the house is uninhabitable” and said the owners had constructed a new shed on the property that they value at $65,000. The board waived the usual 48-hour preparation period so the form could be completed at the meeting.

Assessor Spencer Frame presented the assessor’s valuation and comparable properties he used to justify it, stating the assessment broke down to Land $23,500 and Improvements $91,200, for a total of $114,700. Frame’s comparable sales, as recorded in the hearing, were described as habitable homes, which the assessor offered as the basis for maintaining the current valuation.

Chairman Steve Hazeltine moved to accept the assessor’s valuation; Clerk Dela Ends seconded the motion. The board conducted a roll call vote and recorded: Hazeltine yes, Ends yes, Supervisor Dave Brethauer yes. The motion carried and the assessor’s valuation was upheld for 2025.

The minutes note that the Notice of Open Book and Board of Review was published twice in the Independent Register and posted on the town website, and that the board had a certified filing with the Wisconsin Department of Revenue. The meeting was called to order at 11 a.m. and was adjourned sine die by Supervisor Brethauer.

No formal adjustment to the assessment was made at the hearing. The minutes were respectfully submitted by Clerk Dela Ends.