Board of Review

VILLAGE OF WAUNAKEE BOARD OF REVIEW MEETING 500 West Main Street October 15, 2025 9:00 AM Meeting Minutes CALL TO ORDER The October 15, 2025 Village of Waunakee Board of Review meeting was called to order by Village Clerk, Karla Endres at 9:00 a.m. ROLL CALL Present: Steve Miller, Kaleb Gottwald, Tom Wilson, David Kennedy, John Aronica, Ron Plumer, and Karla Endres Also Present: Justin Wiersma CONFIRMATION OF BOARD OF REVIEW AND OPEN MEETING COMPLIANCE Karla Endres confirmed that the meeting was properly posted in all three official posting locations. MINUTES 1 September 19, 2025 Board of Review Minutes Motion by John Aronica, second by Ron Plumer to approve September 19, 2025 Board of Review Minutes. Motion passed. For:7, Against:0. HEARINGS 1 Objection, Hearing and Deliberation Tom Wilson explained the reason for this final meeting of the Board of Review due to an error of omitted land values by the assessors on fifteen properties. To give the property owner the appropriate notice of assessment, we sent letters to each property owner and proceeded to give the 15-day notice before the final meeting of the Board of Review for objections to be heard. We received no objections 48 hours prior, nor had any intent to file prior to the Board of Review on October 15, 2025. The property owners of 301 E. Main Street appeared at the Board of Review meeting final meeting requesting a hearing. Tom Wilson explained that the Board of Review would need to determine if there was good cause to have a hearing. There was a discussion amongst the board and the assessor, Justin Wiersma, was asked if he would be able to prepare his case at this time. He agreed he could prepare for his case to provide testimony for the Board of Review. Motion by Steve Miller, second by John Aronica to grant a hearing due to good cause. Roll call vote: Ron Plumer: nay, John Aronica: aye, Tom Wilson: aye, Kaleb Gottwald: nay, Karla Endres: nay, Steve Miller: aye, David Kennedy: aye. Motion passed. For: 4, Against: 3. Closed the good cause hearing at 9:21 am and opened the hearing for 301 E. Main Street.  Justin Wiersma, Don Bernards and Todd Carpenter were sworn in by Tom Wilson. Don Bernards and Todd Carpenter, owners of 301 E. Main Street, provided their testimony. Todd explained they were challenging the assessment as a whole. They testified based off of the 11-year-old building where rents were based off affordable housing models with a section 8 contract in place to assist with subsidized rents. The building has lower rated finishes compared to other apartment complexes in the Village to keep it affordable with less amenities to offer residents. Justin Wiersma, Assessor from Associated Appraisal, proceeded with oral testimony of the income approach used to assess the value of this property. He explained that they do not include real estate taxes as part of the valuation and use the same standards across Waunakee to have an equal valuation approach for apartments. They have used the income approach for all apartments in Waunakee and were given the 2015 income statements but did not receive any for 2016-2025. Justin also explained they use the income approach standards because this particular property does not Closed testimony at 10:05 am. The Board of Review deliberated on the evidence provided during testimony by both the property owners and the assessor. Motion by Steve Miller, second by Ron Plumer, to uphold the Assessor’s valuation. Roll call vote: Ron Plumer: aye, John Aronica: nay, Tom Wilson: aye, Kaleb Gottwald: aye, Karla Endres: aye, Steve Miller: aye, David Kennedy: nay. Motion passed. For: 5, Against: 2. ADJOURN Motion by Kaleb Gottwald, second by Ron Plumer to adjourn at 10:13 a.m. until the next meeting to be determined. Motion Passed. For: 7, Against: 0. Respectfully Submitted, _____________________________________ Karla Endres, Village Clerk