Board of Review

AGENDA OF THE BOARD OF REVIEW WEDNESDAY, OCTOBER 19, 2022, 9:00 AM CITY HALL, 203 A. Zoom information 1. This item contains virtual Zoom meeting information and instructions. B. Roll Call. C. Approval of the Agenda. D. Approval of Minutes. E. Election of Chairperson and Vice Chairperson Presentation on and adoption of procedures governing review process and new F. laws affecting the proceedings. 1. Board of Review Waiver of Hearing. 2. Board of Review Policy regarding telephone or written testimony. G. Statement and verification by the City Clerk. 1. Members have met the mandatory training requirements. 2. Ordinance governing confidentiality of income and expense information provided to the City Assessor. 3. Percentage of Assessments. H. Discussion on Annual Assessment Report. I. Examination of the Assessment Roll and performance of statutory duties. 1. Consideration of waiver requests. 2. Examination of the roll Agenda of the Board of Review October 19, 2022 Page 1  3. Consideration of scheduled hearings. Consideration with possible action on additional requests received by the City J. Assessor as permitted by law. 1. Notices of intent to file an objection. Consideration with possible action on Notices of Intent to File Objections K. received by the Clerk on or after October 17, 2022. Consideration with possible action on requests for waiver of the 48-hour notice of L. intent to file an objection. M. Adjournment. 1) THIS MEETING IS RECORDED: THE VIDEO OF THIS MEETING AND MINUTES ARE AVAILABLE ONLINE AT www.greenbaywi.gov 2) ACCESSIBILITY: Any person wishing to attend who requires special accommodation because of a disability, should contact the City Safety Manager at 920-448-3125 at least 48 hours before the scheduled meeting time so that arrangements can be made. 3) QUORUM: Please take notice that members of the Common Council and its subcommittees may attend this meeting, resulting in a majority or quorum of that body. No action will be taken by any City of Green Bay governmental body at the above-stated meeting other than the Board of Review. Agenda of the Board of Review October 19, 2022 Page 1 Virtual Meeting Instructions 2022-10-19 Board of Review 9 am Zoom Meeting Information Topic: 2022-10-19 Board of Review Meeting Time: Oct 19, 2022 09:00 AM Central Time (US and Canada) Join Zoom Meeting https://us02web.zoom.us/j/83273507650 Meeting ID: 832 7350 7650 Passcode: 626654 One tap mobile +13017158592,,83273507650#,,,,*626654# US (Washington DC) +13092053325,,83273507650#,,,,*626654# US Dial by your location +1 301 715 8592 US (Washington DC) +1 309 205 3325 US +1 312 626 6799 US (Chicago) +1 646 931 3860 US +1 929 205 6099 US (New York) +1 564 217 2000 US +1 669 444 9171 US +1 669 900 6833 US (San Jose) +1 719 359 4580 US +1 253 215 8782 US (Tacoma) +1 346 248 7799 US (Houston) +1 386 347 5053 US Meeting ID: 832 7350 7650 Passcode: 626654 Find your local number: https://us02web.zoom.us/u/kemgYmb00 ......................................................................................................................................... Join Teams Meeting en-US https://teams.microsoft.com/l/meetup- join/19%3ameeting_NzIwMDY0OTItYmY1Yy00ODA1LTk2MjYtZGQ1MDBjZDQ4NDJh%40thread.v2/0?c ontext=%7b%22Tid%22%3a%227a22d106-8f3e-47d1-923e- 28168107ff51%22%2c%22Oid%22%3a%2284cd19f7-005f-4a49-acef-a26461df5cb6%22%7d Meeting ID: 232 650 298 660 If you need a local number, get one here. And if you've forgotten the dial-in PIN, you can reset it. Public Comments If you wish to speak at this public meeting or leave a comment, please fill out the online Comment Form prior to the meeting. Additional Information 1. Wisconsin Open Meetings Law still applies a. Persons interested in speaking to an item must state their name and address for the minutes. b. Committee/Commission/Board members will still follow Roberts Rules of Order Newly Revised 12th edition. 2. Please log into the Zoom meeting at least 10 minutes before the meeting begins to ensure a proper connection and that your technology is working. a. If you are a Board Member, please log into CivicClerk with a computer, laptop, or tablet device. 3. Once you are in the meeting please mute yourself. a. You may unmute yourself when you are called upon to speak. 4. Waiting room a. When you call in or connect via web or Zoom app, you will be placed in a “waiting room.” b. The meeting host will then admit you to the meeting, and mute you upon entrance (you will still be able to hear and or otherwise observe the meeting). 5. Registering a. The host may ask you to register for the meeting. A registration link will be sent to you along with the invite. You’ll receive another email confirming that you’re registered for the meeting. b. If you’re using a phone, your registration will be tied to an email. 6. Raising your hand a. Committee/Commission/Board members—you can either use CivicClerk and request to speak or you can also utilize the “raise your hand” tool in the Zoom platform (you’d need to use a computer or tablet) to let the host know you would like to speak. You can also un-mute yourself and start speaking. b. Persons with items on the agenda or other interested parties —you can also utilize the “raise your hand” tool on the Zoom platform via computer or mobile device. You will be allowed to speak once the committee, commission, or board has moved to “open the floor for interested parties to speak.” Once discussion on your agenda item has concluded, the host will mute you, unless the committee opens the floor again. 7. What devices should I use? a. Smart phone (please see more detailed instructions on page 3) b. Land line c. Tablet— in advance of the meeting, please download the Zoom Meeting app by using either the Apple Store or the Play Store. You will be asked to input your name, to identify you for the meeting. d. Computer— you can access the meeting through a web browser by clicking on the meeting link, or through the Zoom Meeting app. If using the app, please download it in advance of the meeting. You will be asked to input your name, to identify yourself for the meeting. e. For tablet and computer users--if you download the app you may be asked to verify your email.  8. Zoom etiquette a. Muting yourself when you’re not speaking will prevent your background noise from interfering with others’ ability to listen to and participate in the meeting. b. If you’re using a telephone, please identify yourself with your phone number and state your name and address before you speak. Zoom meeting hosts can see only your telephone number and will ask you to identify yourself. 9. Closed session a. Persons in the Zoom meeting will be put into a waiting room while the committee/commission/board meets in Closed Session. Participants will be admitted back into the Zoom meeting once the committee reconvenes in Open Session. b. Persons watching a Common Council meeting live on YouTube will see a gray screen with the City logo during closed session. 10. Persons interested in attending anonymously or listening to the meeting may call in by dialing *67 followed by the phone number in the Zoom Meeting Information box. Calling into the Zoom meeting using a smartphone 1. Dial the phone number listed at the beginning of this document. 2. When prompted, enter the Meeting ID number followed by # 3. Once you are in the meeting, notify the meeting host that you are in and state your name. 4. If you do not wish to speak, please make sure your phone is on Mute a. If you’re using a smartphone, look at your screen and click the Mute button  City of Green Bay Board of Review Procedure for Waiver of Board of Review Hearing Requests WHEREAS, Wis. Stat. § 70.47(8m), authorizes the Board of Review to consider requests from a taxpayer or assessor or at its own discretion to waive the hearing of an objection under sec. 70.47(8); and WHEREAS, Wis. Stat. § 70.47(8m), further states that for purposes of this subsection, the Board of Review shall submit the Notice of Decision under Wis. Stat. 70.47(12), using the amount of the taxpayer’s assessment as established by the municipal assessor as the finalized amount; and WHEREAS, Wis. Stat. § 70.47(8m), further states that for purposes of this subsection, if the Board of Review waives the hearing, the wavier disallows the taxpayer’s claim on excessive assessment under Wis. Stat. § 74.37(3), and notwithstanding the time period under Wis. Stat. § 74.37(3)(d), the taxpayer has 90 days from the notice of hearing waiver in which to commence an action under Wis. Stat. § 74.37(3)(d). WHEREAS, the Department of Revenue has determined that the legal requirements of the Notice to Appear at the Board of Review must be satisfied and the Objection Form must be completed and submitted to the Board of Review as required by law by the taxpayer prior to a request for Waiver being considered. NOW THEREFORE, the City of Green Bay Board of Review does hereby adopt as Board of Review policy the following: 1. PROCEDURE: Before the Board of Review (BOR) can consider a request from a taxpayer or assessor, or at its own discretion to waive the hearing of an objection, the taxpayer must first complete and file with the Clerk of the BOR the following documents: a.) A timely Notice of Intent to appear at BOR; and b.) A timely Object Form for Real Property Assessment (PA-115A). If the owner fails to file the aforementioned documents as required, no hearing will be scheduled on the objection. If the owner files the aforementioned documents as required, and a request from the owner or assessor is made to waive the hearing of an objection, or if the BOR considers waiving the hearing at its own discretion, the BOR shall use the following criteria when making its decision. 2. CRITERIA: The BOR, may consider any or all of the following factors when deciding whether the hearing: a. The benefits or detriments of the BOR process b. The benefits or detriments of having a record for the Court review c. Avoidance of unruly, lengthy, burdensome appeals  d. Ability to cross examine the person(s) providing the testimony e. Any other factors that the BOR deems pertinent to deciding whether to waive the hearing. 3. EFFECTIVE DATE: This policy shall be effective upon passage. Adopted this ________day of ______________, 2022. By the Board of Review of the City of Green Bay ___________________________________ Board of Review Chairperson Attested by: __________________________________ Clerk of the Board of Review  City of Green Bay Board of Review Procedure for Sworn Telephone or Sworn Written Testimony Requests WHEREAS, Wis. Stat. § 70.47(8), authorizes the Board of Review to consider requests from a property owner or the property owner’s representative to testify under oath by telephone or written statements under oath to the Board of Review; and WHEREAS, the Department of Revenue has determined that the legal requirements of the Notice to Appear at the Board of Review must be satisfied and the Objection Form must be completed and submitted to the Board of Review as required by law prior to a Request to Testify by Telephone or Submit Sworn Written Statement from being considered. NOW THEREFORE, the City of Green Bay Board of Review hereby adopts as Board of Review policy the following: 1. PROCEDURE: Before the Board of Review (BOR) can consider a request from a property owner or the property owner’s representative (property owner) to testify by telephone or submit a sworn written statement, the owner must first complete and file with the clerk of the BOR the following documents: a.) A timely Notice of Intent to appear at BOR; b.) A timely Object Form for Real Property Assessment (PA-115A); and c.) A fully completed Request to Testify by Telephone or Submit a Sworn Written Statement at Board of Review (Form PA-814) Such requests must be filed with the clerk of the BOR within the first 2 hours of the BOR’s first scheduled meeting. If the owner fails to file the aforementioned documents as required, the BOR will not consider the request. 2. CRITERIA: The BOR, may consider any or all of the following factors when deciding to grant or deny the request: a. The owner’s stated reason(s) for the request as indicated on the PA-814 b. Fairness to the parties c. The property owner’s ability to procure in-person oral testimony and any due diligence exhibited by the property owner in procuring such testimony; d. Ability to cross examine the person(s) providing the testimony; e. The BOR’s technical capacity to honor the request; and c. Any other factors that the BOR deems pertinent to deciding the request  3. EFFECTIVE DATE: This policy shall be effective upon passage. Adopted this ________day of ______________, 2022 By the Board of Review of the City of Green Bay ___________________________________ Board of Review Chairperson Attested by: __________________________________ Clerk of the Board of Review Lowell Dr Property Parcel# 21-145-4 I purchased the property on Lowell Dr on 3/19/20 for $29,000.00, I feel this property should be paying taxes on for what it was sold for. This property has no buildings on it I would like to develop it when the prices of material comes back in line. I am ok with paying taxes on the property but the property is not generating any revenue it is out of pocket at this time. The property is bare with no buildings and is not using or asking for any City Services that need tax money for payment of services at this time. The property behind me at 909 Kepler Dr. was sold for $57,840.00 on 9/29/20. I also have another property attached at 937 Ontario Rd parcel# 21-174-7 6.019 acres valued at $1,100.00 and parcel# 21-174-6 2.998 acres valued at $500.00. How can I get my 2.796 acres Valued at the $500.00? I am asking for a reduction in Assessed Value please. 909 Kepler Dr, Green Bay, Wi. 54311 Parcel# 21-145-1. Sold for $57,840 on 9/29/20. 4.504 Acres Lowell Dr. my property, Parcel# 21-145-4. Sold for $29,000.00 on 3/19/20. 2.796 acres. Lowell Dr Property Parcel# 21-145-4  Objection to Real Property Assessment To file an appeal on your prope rty assessment, you must provide the Board of Review (BOR) clerk written or oral notice of your intent, un- der state law (sec. 70.47(7)(a), Wis. Stats.). You must also complete this entire form and submit it to your municipal clerk. To review the best evidence of property value, see the Wisconsin Department Revenue's Property Assessment Appeal Guide for Wisconsin Real Property Owners. Complete all sections: Section 1· Property Owner I Agent Information * If agent' submit written authorization (Form PA-105) with this form Property owner name /on changed assessment notice) Agent name (if applicable) NMRE Properties, LLC Michael Budzis Owner mailing address Agent mailing address 2455 Clearbrook Cir 2455 Clearbrook Cir City I State Zip I City I State WI I Zip 54313 Green Bay WI 54313 Green Bay Owner phone EmailI Owner phone I Email Mikeb1881@gmail. com ( 920 l 737- 7545 Mikeb1881@gmail. com ( 920 l 737- 7545 Section 2 : Assessment Information and Opinion of Value Property address Legal description or parcel no. /on changed assessment notice) Parcel# 24-145-4 Lowell Dr City I State I Zip Green Bay WI 54311 Assessment shown on notice - Total Your opinion of assessed value - Total $287,000 $150,000 If this property contains non-market value class acreage, provide your opinion of the taxable value breakdown: Statutory Class Acres $ Per Acre Full Taxable Value Residential total market value Commercial total market value 108,700 Ag ricultural classification : # of tillable acres @ $ acre use value # of pasture acres @ $ acre use value # of specialty acres @ $ acre use value Undeveloped classification # of acres @ $ acre@ 50% of market va lue Agricultural forest classification# of acres @ $ acre @50% of market value Forest classification # of acres @ S acre @ market value Class 7 "Other" total market value market value Managed forest land acres @ $ acre@ 50% of market value Managed forest land acres @ Sacre@ market value Section 3: Reason for Objection and Basts of Estimate Reason(s) for your objection: (Attach additional sheets if needed) Basi~ for your OQinion of assessed value: (Attach additional sheets if needed) Please see attached I paid :t>L'.9,00U.00 for the property.Commercial Property Typically sells for $50,000.00 per acre. Section 4: Other Property Information A. Within the last 10 years, did you acquire the property?. . ...... .. .... .... ... ............... . . ........ ... . ........ IZJ Yes O No If Yes, provide acquisition price $ 29 000 Date 3 - 19 - 20 IZ] Purchase O Trade D Gift O Inheritance (mm-dd-yyyy) B. Within the last 10 years, did you change this property (ex: remodel, addition)? . .. .. . . .. . • •. ...... ..... . .. __ ...... D Yes !Z] No If Yes, describe ------ - - - - - - - -- - - - - - -- - - - - -- -- - - - - -- - - - -Cost Date of of changes-~~~~ - changes$_ _ _ _ __ Does this cost include the value of all labor (including your own)? D Yes 0 No (mm -dd-yyyy/ C. Within the last five years, was this property listed/offered for sale? .. . ... .. ..... .. . ....... .. . ••.. .. .. . .... .... .. !Z] Yes 0 No If Yes, how long was the property listed (provide dates) 8 - 9 - 18 to 3 - 19 - 20 (mm -dd-yyyy) (mm -dd-yyyy) Asking price$ _3_4~,9_0_0_ _ __ List all offers received - - - - - - - -- -- - - - - -- -- - - - - - -- D. Within the last five years, was this property appraised? ..... . . .. . . . . . ......... . ......... . . .... . ..... ... . . ... ... . Yes D !Z] No Value Purpose of appra isal _ _ _ _ __ _ __ _ _ _ _ _ _ __ If Yes, provide: Date __m_m--a~a--yy_y_y_ 1 1 If this property had more than one appraisal, provide the requested information for each appraisal. _ __ _ __ _ _ _ _ _ _ __ _ Section 5: BOR Hearing Information A. If you are requesting that a BOR member(s) be removed from your hearing, provide the name(s): _ _ __ __ _ _ _ _ _ _ _ __ Note: This does not apply in first or second class cities. B. Provide a reasonable estimate of the amount of time you need at the hearing ____ minutes. Property owner or Date (mm-dd-yyyy) 10 - 10 - 22 PA- l lSA (R. 10-18) Wisconsin Depart m ent of Revenue  Agent Authorization for Property Assessment Appeals If an agent is representing the property owner or municipality, the property owner or municipality must provide prior written authorization for the agent to rep resent the company or municipality when contacting the reviewing authority. Section 1: Property Owner and Property Information Company/ property owner name Taxation district (Check one) D Town D Villag e ~City County NMRE Properties, LLC Mailing address Enter municipality -, Street address of property Green Bay Brown B 2455 Clearbrook Cir Lowell Dr City State I Zip City I State Zip Green Bay WI 54313 GreenBay WI 54311 Parcel number Phone Email Fax 21-145-4 (920)737 - 7545 Mikeb1881@gmail.com ( ) - Section 2: Authorized Agent Information Name / title Company name Michael Budzis/President NMRE Properties, LLC Mailing address 2455 Clearbrook Cir Phone ( 920) 737 - 7545 I ~ax ) - City IState I Zip Email Green Bay WI 54313 Mikeb1881@gmail.com Section 3: Agent Authorization Agent Authorized for: (check all that apply) Enter Tax Years of Authorization 0 Manufacturing property assessment appeals (BOA) 0 Access to manufacturing assessment system (MAS) 0 Wisconsin Department of Revenue 70.85 appeals 0 Municipal Board of Review 0 Other _ _ _ _ _ _ _ _ _ _ _ __ Authorization expires: - - - - - , - , - - - , - - - - (unless rescinded in writing prior to expiration) /mm - dd - yyyy} Send notices and other written communications to: (check one or both) ~ Authorized Agent 0 Property Owner Section 4: Agreement/Acceptance I understand, agree and accept: The assessor's office may divulge any information it may have on file concerning this property My agent has the authority and my permission to accept a subpoena concerning this property on my behalf I will provide all information I have that will assist in the discussion and resolution of any assessment appeal of this property Signing this document does not relieve me of personal responsibility for timely reporting changes to my property and paying taxes, or penalties for failure to do so, as provided under Wisconsin tax law A photocopy and/or faxed copy of this completed form has the same authority as a signed original If signed by a corporate officer, partner, or fiduciary on behalf of the owner, I certify that I have the power to execute this Agent Authorization form Section 5: Owner Grants Authorization Owner name (please print) Michael J . Budzis Owner Sign Here ► ~_:::______ _._..e:::=--- - - - - - - - - - - -- - - - , - - - - - - - - - -- - - - ---1 -,.£-.L..-....:;__ _ Date (mm-dd-yyyy) NMRE Propert· 10 - 10 - 22 PA-105 (R. 3-18) Wiscomln Department of Revenue  Request to Testify by Telephone or Submit a Sworn Written Statement at the Board of Review (BOR) Section 70.47(8), Wis. Stats., states “…Instead of appearing in person at the hearing, the board may allow the property owner, or the property owner’s representative, at the request of either person, to appear before the board, under oath, by telephone or to submit written statements, under oath, to the board. …” NOTE: The legal requirements of the Notice of Intent to Appear at the BOR must be satisfied and the Objection Form must be completed and submitted to the BOR as required by law prior to the Request to Testify by Telephone or Submit Sworn Written Statement form being submitted. Municipality County Green Bay Brown Property owner’s name Agent name (if applicable) FE Watermark LLC Chad Zeznanski Owner’s mailing address Agent’s mailing address 611 E Wisconsin Avenue, Milwaukee, WI 611 E Wisconsin Avenue, Milwaukee, WI Owner’s telephone number Agent’s telephone number Land Line Land Line ( 262 ) 225.1784 x Cell Phone ( 262 ) 225.1784 xCell Phone Owner’s email address Agent’s email address czeznanski@fewidev.com czeznanski@fewidev.com Please provide the following information on the property and the assessment to which you are objecting. (Attach additional sheets, if necessary.) 1. Property address 301 N Washington Street Unit 1-10 2. Legal description or parcel number from the current assessment roll 12-365, 12-366,12-368,12-369,12-371,12-372 12-373,12-374, 12-375 3. Total Property Assessment 10 Units See attached 4. If agent, attach signed Agent Authorization form, PA‑105 x Testify by telephone * Submit sworn written statement Basis for request COVID 19 * If the request is approved, provide the best telephone number to reach you 262.225.1784 Owner’s or Agent’s signature Date 10/15/2022 For Board Use Only Approved Denied Reason Taxpayer advised Date PA‑814 (N. 1-15) Wisconsin Department of Revenue Important -- to ensure this form works properly, Save Print Clear save it to your computer before completing the form. Agent Authorization for Property Assessment Appeals If an agent is representing the property owner or municipality, the property owner or municipality must provide prior written authorization for the agent to represent the company or municipality when contacting the reviewing authority. Section 1: Property Owner and Property Information Company/property owner name Taxation district Town Village City County (Check one) FE Watermark LLC Enter municipality → Green Bay Brown Mailing address Street address of property 611 E. Wisconsin Avenue 301 N. Washington St. Units 1,2,4,5,6,7,8,9,10,11 City State Zip City State Zip Milwaukee WI 53202-4695 Green Bay WI 54301 Parcel number Phone Email Fax 12-365 through 12-375 (no 367) ( ) - chad.zeznanski@fewidev.com ( ) - Section 2: Authorized Agent Information Name / title Company name Chad Zeznanski FEWI Development Corporation Mailing address Phone Fax 12001 Braun Road Unit 210 ( 262 ) 225 - 1784 ( ) - City State Zip Email Mount Pleasant WI 53177 chad.zeznanski@fewidev.com Section 3: Agent Authorization Agent Authorized for: (check all that apply) Enter Tax Years of Authorization Manufacturing property assessment appeals (BOA) 2020-2024 Access to manufacturing assessment system (MAS) 2020-2024 Wisconsin Department of Revenue 70.85 appeals 2020-2024 Municipal Board of Review 2020-2024 Other Authorization expires: 12 - 31 - 2028 (unless rescinded in writing prior to expiration) (mm - dd - yyyy) Send notices and other written communications to: (check one or both) Authorized Agent Property Owner Section 4: Agreement/Acceptance I understand, agree and accept: • The assessor’s office may divulge any information it may have on file concerning this property • My agent has the authority and my permission to accept a subpoena concerning this property on my behalf • I will provide all information I have that will assist in the discussion and resolution of any assessment appeal of this property • Signing this document does not relieve me of personal responsibility for timely reporting changes to my property and paying taxes, or penalties for failure to do so, as provided under Wisconsin tax law • A photocopy and/or faxed copy of this completed form has the same authority as a signed original • If signed by a corporate officer, partner, or fiduciary on behalf of the owner, I certify that I have the power to execute this Agent Authorization form Section 5: Owner Grants Authorization Owner name (please print) Ralio Sung Owner signature Owner Sign Here Company or title Date (mm-dd-yyyy) CFO 10 - 14 - 2022 PA-105 (R. 3-18) Wisconsin Department of Revenue Important -- to ensure this form works properly, Save Print Clear save it to your computer before completing the form. Objection to Real Property Assessment To file an appeal on your property assessment, you must provide the Board of Review (BOR) clerk written or oral notice of your intent, un- der state law (sec. 70.47(7)(a), Wis. Stats.). You must also complete this entire form and submit it to your municipal clerk. To review the best evidence of property value, see the Wisconsin Department Revenue’s Property Assessment Appeal Guide for Wisconsin Real Property Owners. Complete all sections: Section 1: Property Owner / Agent Information * If agent, submit written authorization (Form PA‑105) with this form Property owner name (on changed assessment notice) Agent name (if applicable) FE Watermark LLC Chad Zeznanski Owner mailing address Agent mailing address 611 E Wisconsin Avenue 12001 Braun Road Unit 210 City State Zip City State Zip Milwaukee WI 53202 Mount Pleasant WI 53177 Owner phone Email Owner phone Email ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com Section 2: Assessment Information and Opinion of Value Property address Legal description or parcel no. (on changed assessment notice) 301 N Washington Street Unit 1 12-365 City State Zip River Center Condominium II Unit 1 Green Bay WI 54301 Assessment shown on notice – Total Your opinion of assessed value – Total $ 334,200 $ 250,000 If this property contains non-market value class acreage, provide your opinion of the taxable value breakdown: Statutory Class Acres $ Per Acre Full Taxable Value Residential total market value 0 Commercial total market value 0 Agricultural classification: # of tillable acres 0.000 @ 0 $ acre use value 0 # of pasture acres 0.000 @ 0 $ acre use value 0 # of specialty acres 0.000 @ 0 $ acre use value 0 Undeveloped classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Agricultural forest classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Forest classification # of acres 0.000 @ 0 $ acre @ market value 0 Class 7 “Other” total market value market value 0 Managed forest land acres 0.000 @ 0 $ acre @ 50% of market value 0 Managed forest land acres 0.000 @ 0 $ acre @ market value 0 Section 3: Reason for Objection and Basis of Estimate Reason(s) for your objection: (Attach additional sheets if needed) Basis for your opinion of assessed value: (Attach additional sheets if needed) 2022 Revalue exceeds FMV Sales comparable and income approaches to value Section 4: Other Property Information A. Within the last 10 years, did you acquire the property?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide acquisition price $ 9,250,000 Date 11 - 30 - 2018 Purchase Trade Gift Inheritance (mm-dd-yyyy) B. Within the last 10 years, did you change this property (ex: remodel, addition)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, describe Date of Cost of changes - - changes $ Does this cost include the value of all labor (including your own)? Yes No (mm-dd-yyyy) C. Within the last five years, was this property listed/offered for sale? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, how long was the property listed (provide dates) - - to - - (mm-dd-yyyy) (mm-dd-yyyy) Asking price $ List all offers received D. Within the last five years, was this property appraised? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide: Date - - Value Purpose of appraisal (mm-dd-yyyy) If this property had more than one appraisal, provide the requested information for each appraisal. Section 5: BOR Hearing Information A. If you are requesting that a BOR member(s) be removed from your hearing, provide the name(s): N/A Note: This does not apply in first or second class cities. N/A B. Provide a reasonable estimate of the amount of time you need at the hearing 60 minutes. Property owner or Agent signature Date (mm-dd-yyyy) 10 - 14 - 2022 PA-115A (R. 10-18) Wisconsin Department of Revenue Important -- to ensure this form works properly, Save Print Clear save it to your computer before completing the form. Objection to Real Property Assessment To file an appeal on your property assessment, you must provide the Board of Review (BOR) clerk written or oral notice of your intent, un- der state law (sec. 70.47(7)(a), Wis. Stats.). You must also complete this entire form and submit it to your municipal clerk. To review the best evidence of property value, see the Wisconsin Department Revenue’s Property Assessment Appeal Guide for Wisconsin Real Property Owners. Complete all sections: Section 1: Property Owner / Agent Information * If agent, submit written authorization (Form PA‑105) with this form Property owner name (on changed assessment notice) Agent name (if applicable) FE Watermark LLC Chad Zeznanski Owner mailing address Agent mailing address 611 E Wisconsin Avenue 12001 Braun Road Unit 210 City State Zip City State Zip Milwaukee WI 53202 Mount Pleasant WI 53177 Owner phone Email Owner phone Email ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com Section 2: Assessment Information and Opinion of Value Property address Legal description or parcel no. (on changed assessment notice) 301 N Washington Street Unit 2 12-366 City State Zip River Center Condominium II Unit 2 Green Bay WI 54301 Assessment shown on notice – Total Your opinion of assessed value – Total $ 410,500 $ 200,000 If this property contains non-market value class acreage, provide your opinion of the taxable value breakdown: Statutory Class Acres $ Per Acre Full Taxable Value Residential total market value 0 Commercial total market value 0 Agricultural classification: # of tillable acres 0.000 @ 0 $ acre use value 0 # of pasture acres 0.000 @ 0 $ acre use value 0 # of specialty acres 0.000 @ 0 $ acre use value 0 Undeveloped classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Agricultural forest classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Forest classification # of acres 0.000 @ 0 $ acre @ market value 0 Class 7 “Other” total market value market value 0 Managed forest land acres 0.000 @ 0 $ acre @ 50% of market value 0 Managed forest land acres 0.000 @ 0 $ acre @ market value 0 Section 3: Reason for Objection and Basis of Estimate Reason(s) for your objection: (Attach additional sheets if needed) Basis for your opinion of assessed value: (Attach additional sheets if needed) 2022 Revalue exceeds FMV Sales comparable and income approaches to value Section 4: Other Property Information A. Within the last 10 years, did you acquire the property?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide acquisition price $ 9,250,000 Date 11 - 30 - 2018 Purchase Trade Gift Inheritance (mm-dd-yyyy) B. Within the last 10 years, did you change this property (ex: remodel, addition)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, describe Date of Cost of changes - - changes $ Does this cost include the value of all labor (including your own)? Yes No (mm-dd-yyyy) C. Within the last five years, was this property listed/offered for sale? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, how long was the property listed (provide dates) - - to - - (mm-dd-yyyy) (mm-dd-yyyy) Asking price $ List all offers received D. Within the last five years, was this property appraised? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide: Date - - Value Purpose of appraisal (mm-dd-yyyy) If this property had more than one appraisal, provide the requested information for each appraisal. Section 5: BOR Hearing Information A. If you are requesting that a BOR member(s) be removed from your hearing, provide the name(s): N/A Note: This does not apply in first or second class cities. N/A B. Provide a reasonable estimate of the amount of time you need at the hearing 60 minutes. Property owner or Agent signature Date (mm-dd-yyyy) 10 - 14 - 2022 PA-115A (R. 10-18) Wisconsin Department of Revenue Important -- to ensure this form works properly, Save Print Clear save it to your computer before completing the form. Objection to Real Property Assessment To file an appeal on your property assessment, you must provide the Board of Review (BOR) clerk written or oral notice of your intent, un- der state law (sec. 70.47(7)(a), Wis. Stats.). You must also complete this entire form and submit it to your municipal clerk. To review the best evidence of property value, see the Wisconsin Department Revenue’s Property Assessment Appeal Guide for Wisconsin Real Property Owners. Complete all sections: Section 1: Property Owner / Agent Information * If agent, submit written authorization (Form PA‑105) with this form Property owner name (on changed assessment notice) Agent name (if applicable) FE Watermark LLC Chad Zeznanski Owner mailing address Agent mailing address 611 E Wisconsin Avenue 12001 Braun Road Unit 210 City State Zip City State Zip Milwaukee WI 53202 Mount Pleasant WI 53177 Owner phone Email Owner phone Email ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com Section 2: Assessment Information and Opinion of Value Property address Legal description or parcel no. (on changed assessment notice) 301 N Washington Street Unit 4 12-368 City State Zip River Center Condominium II Unit 4 Green Bay WI 54301 Assessment shown on notice – Total Your opinion of assessed value – Total $ 1,778,000 $ 900,000 If this property contains non-market value class acreage, provide your opinion of the taxable value breakdown: Statutory Class Acres $ Per Acre Full Taxable Value Residential total market value 0 Commercial total market value 0 Agricultural classification: # of tillable acres 0.000 @ 0 $ acre use value 0 # of pasture acres 0.000 @ 0 $ acre use value 0 # of specialty acres 0.000 @ 0 $ acre use value 0 Undeveloped classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Agricultural forest classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Forest classification # of acres 0.000 @ 0 $ acre @ market value 0 Class 7 “Other” total market value market value 0 Managed forest land acres 0.000 @ 0 $ acre @ 50% of market value 0 Managed forest land acres 0.000 @ 0 $ acre @ market value 0 Section 3: Reason for Objection and Basis of Estimate Reason(s) for your objection: (Attach additional sheets if needed) Basis for your opinion of assessed value: (Attach additional sheets if needed) 2022 Revalue exceeds FMV. Sales comparable and income approaches to value Section 4: Other Property Information A. Within the last 10 years, did you acquire the property?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide acquisition price $ 9,250,000 Date 11 - 30 - 2018 Purchase Trade Gift Inheritance (mm-dd-yyyy) B. Within the last 10 years, did you change this property (ex: remodel, addition)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, describe Date of Cost of changes - - changes $ Does this cost include the value of all labor (including your own)? Yes No (mm-dd-yyyy) C. Within the last five years, was this property listed/offered for sale? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, how long was the property listed (provide dates) - - to - - (mm-dd-yyyy) (mm-dd-yyyy) Asking price $ List all offers received D. Within the last five years, was this property appraised? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide: Date - - Value Purpose of appraisal (mm-dd-yyyy) If this property had more than one appraisal, provide the requested information for each appraisal. Section 5: BOR Hearing Information A. If you are requesting that a BOR member(s) be removed from your hearing, provide the name(s): N/A Note: This does not apply in first or second class cities. N/A B. Provide a reasonable estimate of the amount of time you need at the hearing 60 minutes. Property owner or Agent signature Date (mm-dd-yyyy) 10 - 14 - 2022 PA-115A (R. 10-18) Wisconsin Department of Revenue Important -- to ensure this form works properly, Save Print Clear save it to your computer before completing the form. Objection to Real Property Assessment To file an appeal on your property assessment, you must provide the Board of Review (BOR) clerk written or oral notice of your intent, un- der state law (sec. 70.47(7)(a), Wis. Stats.). You must also complete this entire form and submit it to your municipal clerk. To review the best evidence of property value, see the Wisconsin Department Revenue’s Property Assessment Appeal Guide for Wisconsin Real Property Owners. Complete all sections: Section 1: Property Owner / Agent Information * If agent, submit written authorization (Form PA‑105) with this form Property owner name (on changed assessment notice) Agent name (if applicable) FE Watermark LLC Chad Zeznanski Owner mailing address Agent mailing address 611 E Wisconsin Avenue 12001 Braun Road Unit 210 City State Zip City State Zip Milwaukee WI 53202 Mount Pleasant WI 53177 Owner phone Email Owner phone Email ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com Section 2: Assessment Information and Opinion of Value Property address Legal description or parcel no. (on changed assessment notice) 301 N Washington Street Unit 5 12-369 City State Zip River Center Condominium II Unit 5 Green Bay WI 54301 Assessment shown on notice – Total Your opinion of assessed value – Total $ 802,900 $ 450,000 If this property contains non-market value class acreage, provide your opinion of the taxable value breakdown: Statutory Class Acres $ Per Acre Full Taxable Value Residential total market value 0 Commercial total market value 0 Agricultural classification: # of tillable acres 0.000 @ 0 $ acre use value 0 # of pasture acres 0.000 @ 0 $ acre use value 0 # of specialty acres 0.000 @ 0 $ acre use value 0 Undeveloped classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Agricultural forest classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Forest classification # of acres 0.000 @ 0 $ acre @ market value 0 Class 7 “Other” total market value market value 0 Managed forest land acres 0.000 @ 0 $ acre @ 50% of market value 0 Managed forest land acres 0.000 @ 0 $ acre @ market value 0 Section 3: Reason for Objection and Basis of Estimate Reason(s) for your objection: (Attach additional sheets if needed) Basis for your opinion of assessed value: (Attach additional sheets if needed) 2022 Revalue exceeds FMV. Sales comparable and income approaches to value Section 4: Other Property Information A. Within the last 10 years, did you acquire the property?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide acquisition price $ 9,250,000 Date 11 - 30 - 2018 Purchase Trade Gift Inheritance (mm-dd-yyyy) B. Within the last 10 years, did you change this property (ex: remodel, addition)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, describe Date of Cost of changes - - changes $ Does this cost include the value of all labor (including your own)? Yes No (mm-dd-yyyy) C. Within the last five years, was this property listed/offered for sale? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, how long was the property listed (provide dates) - - to - - (mm-dd-yyyy) (mm-dd-yyyy) Asking price $ List all offers received D. Within the last five years, was this property appraised? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide: Date - - Value Purpose of appraisal (mm-dd-yyyy) If this property had more than one appraisal, provide the requested information for each appraisal. Section 5: BOR Hearing Information A. If you are requesting that a BOR member(s) be removed from your hearing, provide the name(s): N/A Note: This does not apply in first or second class cities. N/A B. Provide a reasonable estimate of the amount of time you need at the hearing 60 minutes. Property owner or Agent signature Date (mm-dd-yyyy) 10 - 14 - 2022 PA-115A (R. 10-18) Wisconsin Department of Revenue Important -- to ensure this form works properly, Save Print Clear save it to your computer before completing the form. Objection to Real Property Assessment To file an appeal on your property assessment, you must provide the Board of Review (BOR) clerk written or oral notice of your intent, un- der state law (sec. 70.47(7)(a), Wis. Stats.). You must also complete this entire form and submit it to your municipal clerk. To review the best evidence of property value, see the Wisconsin Department Revenue’s Property Assessment Appeal Guide for Wisconsin Real Property Owners. Complete all sections: Section 1: Property Owner / Agent Information * If agent, submit written authorization (Form PA‑105) with this form Property owner name (on changed assessment notice) Agent name (if applicable) FE Watermark LLC Chad Zeznanski Owner mailing address Agent mailing address 611 E Wisconsin Avenue 12001 Braun Road Unit 210 City State Zip City State Zip Milwaukee WI 53202 Mount Pleasant WI 53177 Owner phone Email Owner phone Email ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com Section 2: Assessment Information and Opinion of Value Property address Legal description or parcel no. (on changed assessment notice) 301 N Washington Street Unit 7 12-371 City State Zip River Center Condominium II Unit 7 Green Bay WI 54301 Assessment shown on notice – Total Your opinion of assessed value – Total $ 2,832,400 $ 1,840,000 If this property contains non-market value class acreage, provide your opinion of the taxable value breakdown: Statutory Class Acres $ Per Acre Full Taxable Value Residential total market value 0 Commercial total market value 0 Agricultural classification: # of tillable acres 0.000 @ 0 $ acre use value 0 # of pasture acres 0.000 @ 0 $ acre use value 0 # of specialty acres 0.000 @ 0 $ acre use value 0 Undeveloped classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Agricultural forest classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Forest classification # of acres 0.000 @ 0 $ acre @ market value 0 Class 7 “Other” total market value market value 0 Managed forest land acres 0.000 @ 0 $ acre @ 50% of market value 0 Managed forest land acres 0.000 @ 0 $ acre @ market value 0 Section 3: Reason for Objection and Basis of Estimate Reason(s) for your objection: (Attach additional sheets if needed) Basis for your opinion of assessed value: (Attach additional sheets if needed) 2022 Revalue exceeds FMV. Sales comparable and income approaches to value Section 4: Other Property Information A. Within the last 10 years, did you acquire the property?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide acquisition price $ 9,250,000 Date 11 - 30 - 2018 Purchase Trade Gift Inheritance (mm-dd-yyyy) B. Within the last 10 years, did you change this property (ex: remodel, addition)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, describe Date of Cost of changes - - changes $ Does this cost include the value of all labor (including your own)? Yes No (mm-dd-yyyy) C. Within the last five years, was this property listed/offered for sale? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, how long was the property listed (provide dates) - - to - - (mm-dd-yyyy) (mm-dd-yyyy) Asking price $ List all offers received D. Within the last five years, was this property appraised? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide: Date - - Value Purpose of appraisal (mm-dd-yyyy) If this property had more than one appraisal, provide the requested information for each appraisal. Section 5: BOR Hearing Information A. If you are requesting that a BOR member(s) be removed from your hearing, provide the name(s): N/A Note: This does not apply in first or second class cities. N/A B. Provide a reasonable estimate of the amount of time you need at the hearing 60 minutes. Property owner or Agent signature Date (mm-dd-yyyy) 10 - 14 - 2022 PA-115A (R. 10-18) Wisconsin Department of Revenue Important -- to ensure this form works properly, Save Print Clear save it to your computer before completing the form. Objection to Real Property Assessment To file an appeal on your property assessment, you must provide the Board of Review (BOR) clerk written or oral notice of your intent, un- der state law (sec. 70.47(7)(a), Wis. Stats.). You must also complete this entire form and submit it to your municipal clerk. To review the best evidence of property value, see the Wisconsin Department Revenue’s Property Assessment Appeal Guide for Wisconsin Real Property Owners. Complete all sections: Section 1: Property Owner / Agent Information * If agent, submit written authorization (Form PA‑105) with this form Property owner name (on changed assessment notice) Agent name (if applicable) FE Watermark LLC Chad Zeznanski Owner mailing address Agent mailing address 611 E Wisconsin Avenue 12001 Braun Road Unit 210 City State Zip City State Zip Milwaukee WI 53202 Mount Pleasant WI 53177 Owner phone Email Owner phone Email ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com Section 2: Assessment Information and Opinion of Value Property address Legal description or parcel no. (on changed assessment notice) 301 N Washington Street Unit 8 12-372 City State Zip River Center Condominium II Unit 8 Green Bay WI 54301 Assessment shown on notice – Total Your opinion of assessed value – Total $ 313,100 $ 250,000 If this property contains non-market value class acreage, provide your opinion of the taxable value breakdown: Statutory Class Acres $ Per Acre Full Taxable Value Residential total market value 0 Commercial total market value 0 Agricultural classification: # of tillable acres 0.000 @ 0 $ acre use value 0 # of pasture acres 0.000 @ 0 $ acre use value 0 # of specialty acres 0.000 @ 0 $ acre use value 0 Undeveloped classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Agricultural forest classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Forest classification # of acres 0.000 @ 0 $ acre @ market value 0 Class 7 “Other” total market value market value 0 Managed forest land acres 0.000 @ 0 $ acre @ 50% of market value 0 Managed forest land acres 0.000 @ 0 $ acre @ market value 0 Section 3: Reason for Objection and Basis of Estimate Reason(s) for your objection: (Attach additional sheets if needed) Basis for your opinion of assessed value: (Attach additional sheets if needed) 2022 Revalue exceeds FMV. Sales comparable and income approaches to value Section 4: Other Property Information A. Within the last 10 years, did you acquire the property?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide acquisition price $ 9,250,000 Date 11 - 30 - 2018 Purchase Trade Gift Inheritance (mm-dd-yyyy) B. Within the last 10 years, did you change this property (ex: remodel, addition)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, describe Date of Cost of changes - - changes $ Does this cost include the value of all labor (including your own)? Yes No (mm-dd-yyyy) C. Within the last five years, was this property listed/offered for sale? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, how long was the property listed (provide dates) - - to - - (mm-dd-yyyy) (mm-dd-yyyy) Asking price $ List all offers received D. Within the last five years, was this property appraised? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide: Date - - Value Purpose of appraisal (mm-dd-yyyy) If this property had more than one appraisal, provide the requested information for each appraisal. Section 5: BOR Hearing Information A. If you are requesting that a BOR member(s) be removed from your hearing, provide the name(s): N/A Note: This does not apply in first or second class cities. N/A B. Provide a reasonable estimate of the amount of time you need at the hearing 60 minutes. Property owner or Agent signature Date (mm-dd-yyyy) 10 - 14 - 2022 PA-115A (R. 10-18) Wisconsin Department of Revenue Important -- to ensure this form works properly, Save Print Clear save it to your computer before completing the form. Objection to Real Property Assessment To file an appeal on your property assessment, you must provide the Board of Review (BOR) clerk written or oral notice of your intent, un- der state law (sec. 70.47(7)(a), Wis. Stats.). You must also complete this entire form and submit it to your municipal clerk. To review the best evidence of property value, see the Wisconsin Department Revenue’s Property Assessment Appeal Guide for Wisconsin Real Property Owners. Complete all sections: Section 1: Property Owner / Agent Information * If agent, submit written authorization (Form PA‑105) with this form Property owner name (on changed assessment notice) Agent name (if applicable) FE Watermark LLC Chad Zeznanski Owner mailing address Agent mailing address 611 E Wisconsin Avenue 12001 Braun Road Unit 210 City State Zip City State Zip Milwaukee WI 53202 Mount Pleasant WI 53177 Owner phone Email Owner phone Email ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com Section 2: Assessment Information and Opinion of Value Property address Legal description or parcel no. (on changed assessment notice) 301 N Washington Street Unit 9 12-373 City State Zip River Center II Condominium II Unit 9 Green Bay WI 54301 Assessment shown on notice – Total Your opinion of assessed value – Total $ 977,000 $ 750,000 If this property contains non-market value class acreage, provide your opinion of the taxable value breakdown: Statutory Class Acres $ Per Acre Full Taxable Value Residential total market value 0 Commercial total market value 0 Agricultural classification: # of tillable acres 0.000 @ 0 $ acre use value 0 # of pasture acres 0.000 @ 0 $ acre use value 0 # of specialty acres 0.000 @ 0 $ acre use value 0 Undeveloped classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Agricultural forest classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Forest classification # of acres 0.000 @ 0 $ acre @ market value 0 Class 7 “Other” total market value market value 0 Managed forest land acres 0.000 @ 0 $ acre @ 50% of market value 0 Managed forest land acres 0.000 @ 0 $ acre @ market value 0 Section 3: Reason for Objection and Basis of Estimate Reason(s) for your objection: (Attach additional sheets if needed) Basis for your opinion of assessed value: (Attach additional sheets if needed) 2022 Revalue exceeds FMV. Sales comparable and income approaches to value Section 4: Other Property Information A. Within the last 10 years, did you acquire the property?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide acquisition price $ 9,250,000 Date 11 - 30 - 2018 Purchase Trade Gift Inheritance (mm-dd-yyyy) B. Within the last 10 years, did you change this property (ex: remodel, addition)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, describe Date of Cost of changes - - changes $ Does this cost include the value of all labor (including your own)? Yes No (mm-dd-yyyy) C. Within the last five years, was this property listed/offered for sale? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, how long was the property listed (provide dates) - - to - - (mm-dd-yyyy) (mm-dd-yyyy) Asking price $ List all offers received D. Within the last five years, was this property appraised? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide: Date - - Value Purpose of appraisal (mm-dd-yyyy) If this property had more than one appraisal, provide the requested information for each appraisal. Section 5: BOR Hearing Information A. If you are requesting that a BOR member(s) be removed from your hearing, provide the name(s): N/A Note: This does not apply in first or second class cities. N/A B. Provide a reasonable estimate of the amount of time you need at the hearing 60 minutes. Property owner or Agent signature Date (mm-dd-yyyy) 10 - 14 - 2022 PA-115A (R. 10-18) Wisconsin Department of Revenue Important -- to ensure this form works properly, Save Print Clear save it to your computer before completing the form. Objection to Real Property Assessment To file an appeal on your property assessment, you must provide the Board of Review (BOR) clerk written or oral notice of your intent, un- der state law (sec. 70.47(7)(a), Wis. Stats.). You must also complete this entire form and submit it to your municipal clerk. To review the best evidence of property value, see the Wisconsin Department Revenue’s Property Assessment Appeal Guide for Wisconsin Real Property Owners. Complete all sections: Section 1: Property Owner / Agent Information * If agent, submit written authorization (Form PA‑105) with this form Property owner name (on changed assessment notice) Agent name (if applicable) FE Watermark LLC Chad Zeznanski Owner mailing address Agent mailing address 611 E Wisconsin Avenue 12001 Braun Road Unit 210 City State Zip City State Zip Milwaukee WI 53202 Mount Pleasant WI 53177 Owner phone Email Owner phone Email ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com Section 2: Assessment Information and Opinion of Value Property address Legal description or parcel no. (on changed assessment notice) 301 N Washington Street Unit 10 12-374 City State Zip River Center Condominium II Unit 10 Green Bay WI 54301 Assessment shown on notice – Total Your opinion of assessed value – Total $ 464,400 $ 210,000 If this property contains non-market value class acreage, provide your opinion of the taxable value breakdown: Statutory Class Acres $ Per Acre Full Taxable Value Residential total market value 0 Commercial total market value 0 Agricultural classification: # of tillable acres 0.000 @ 0 $ acre use value 0 # of pasture acres 0.000 @ 0 $ acre use value 0 # of specialty acres 0.000 @ 0 $ acre use value 0 Undeveloped classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Agricultural forest classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Forest classification # of acres 0.000 @ 0 $ acre @ market value 0 Class 7 “Other” total market value market value 0 Managed forest land acres 0.000 @ 0 $ acre @ 50% of market value 0 Managed forest land acres 0.000 @ 0 $ acre @ market value 0 Section 3: Reason for Objection and Basis of Estimate Reason(s) for your objection: (Attach additional sheets if needed) Basis for your opinion of assessed value: (Attach additional sheets if needed) 2022 Revalue exceeds FMV. Sales comparable and income approaches to value Section 4: Other Property Information A. Within the last 10 years, did you acquire the property?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide acquisition price $ 9,250,000 Date 11 - 30 - 2018 Purchase Trade Gift Inheritance (mm-dd-yyyy) B. Within the last 10 years, did you change this property (ex: remodel, addition)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, describe Date of Cost of changes - - changes $ Does this cost include the value of all labor (including your own)? Yes No (mm-dd-yyyy) C. Within the last five years, was this property listed/offered for sale? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, how long was the property listed (provide dates) - - to - - (mm-dd-yyyy) (mm-dd-yyyy) Asking price $ List all offers received D. Within the last five years, was this property appraised? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide: Date - - Value Purpose of appraisal (mm-dd-yyyy) If this property had more than one appraisal, provide the requested information for each appraisal. Section 5: BOR Hearing Information A. If you are requesting that a BOR member(s) be removed from your hearing, provide the name(s): N/A Note: This does not apply in first or second class cities. N/A B. Provide a reasonable estimate of the amount of time you need at the hearing 60 minutes. Property owner or Agent signature Date (mm-dd-yyyy) 10 - 14 - 2022 PA-115A (R. 10-18) Wisconsin Department of Revenue Important -- to ensure this form works properly, Save Print Clear save it to your computer before completing the form. Objection to Real Property Assessment To file an appeal on your property assessment, you must provide the Board of Review (BOR) clerk written or oral notice of your intent, un- der state law (sec. 70.47(7)(a), Wis. Stats.). You must also complete this entire form and submit it to your municipal clerk. To review the best evidence of property value, see the Wisconsin Department Revenue’s Property Assessment Appeal Guide for Wisconsin Real Property Owners. Complete all sections: Section 1: Property Owner / Agent Information * If agent, submit written authorization (Form PA‑105) with this form Property owner name (on changed assessment notice) Agent name (if applicable) FE Watermark LLC Chad Zeznanski Owner mailing address Agent mailing address 611 E Wisconsin Avenue 12001 Braun Road Unit 210 City State Zip City State Zip Milwaukee WI 53202 Mount Pleasant WI 53177 Owner phone Email Owner phone Email ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com ( 262 ) 225 - 1784 chad.zeznanski@fewidev.com Section 2: Assessment Information and Opinion of Value Property address Legal description or parcel no. (on changed assessment notice) 301 N Washington Street Unit 11 12-375 City State Zip River Center Condominium II Unit 11 Green Bay WI 54301 Assessment shown on notice – Total Your opinion of assessed value – Total $ 474,800 $ 215,000 If this property contains non-market value class acreage, provide your opinion of the taxable value breakdown: Statutory Class Acres $ Per Acre Full Taxable Value Residential total market value 0 Commercial total market value 0 Agricultural classification: # of tillable acres 0.000 @ 0 $ acre use value 0 # of pasture acres 0.000 @ 0 $ acre use value 0 # of specialty acres 0.000 @ 0 $ acre use value 0 Undeveloped classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Agricultural forest classification # of acres 0.000 @ 0 $ acre @ 50% of market value 0 Forest classification # of acres 0.000 @ 0 $ acre @ market value 0 Class 7 “Other” total market value market value 0 Managed forest land acres 0.000 @ 0 $ acre @ 50% of market value 0 Managed forest land acres 0.000 @ 0 $ acre @ market value 0 Section 3: Reason for Objection and Basis of Estimate Reason(s) for your objection: (Attach additional sheets if needed) Basis for your opinion of assessed value: (Attach additional sheets if needed) 2022 Revalue exceeds FMV. Sales comparable and income approaches to value Section 4: Other Property Information A. Within the last 10 years, did you acquire the property?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide acquisition price $ 9,250,000 Date 11 - 30 - 2018 Purchase Trade Gift Inheritance (mm-dd-yyyy) B. Within the last 10 years, did you change this property (ex: remodel, addition)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, describe Date of Cost of changes - - changes $ Does this cost include the value of all labor (including your own)? Yes No (mm-dd-yyyy) C. Within the last five years, was this property listed/offered for sale? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, how long was the property listed (provide dates) - - to - - (mm-dd-yyyy) (mm-dd-yyyy) Asking price $ List all offers received D. Within the last five years, was this property appraised? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If Yes, provide: Date - - Value Purpose of appraisal (mm-dd-yyyy) If this property had more than one appraisal, provide the requested information for each appraisal. Section 5: BOR Hearing Information A. If you are requesting that a BOR member(s) be removed from your hearing, provide the name(s): N/A Note: This does not apply in first or second class cities. N/A B. Provide a reasonable estimate of the amount of time you need at the hearing 60 minutes. Property owner or Agent signature Date (mm-dd-yyyy) 10 - 14 - 2022 PA-115A (R. 10-18) Wisconsin Department of Revenue