Board of Review

7725 W. North Avenue Wauwatosa, WI Wauwatosa, WI 53213 Board of Review Meeting Minutes Friday, June 30, 2023 10:00 AM Common Council Chambers CALL TO ORDER Chairperson Pam Stokke-Ceci called the meeting to order at 10:00 AM. ROLL CALL Present Pamela Stokke-Ceci, Rosemary Fox, and Kathy Ehley Excused Roger Walsh CONSIDERATION OF STIPULATIONS OF ADJUSTMENT OF ASSESSED VALUE PURSUANT TO WIS. STATE §70.47(10) 1. Tax Key: #373-1002-000, Address: 1325 Discovery Parkway, Owner: 23-333 Innovation Overlook Development Partners LLC ..end RESULT: APPROVED MOVER: Rosemary Fox SECONDER: Kathy Ehley Aye: Stokke-Ceci, Fox, and Ehley Excused: Walsh 2. Tax Key: #373-1003-000, Address: 1401 Discovery Parkway, Owner: 23-334 Innovation One Development Partners LLC ..end RESULT: APPROVED MOVER: Rosemary Fox SECONDER: Kathy Ehley Aye: Stokke-Ceci, Fox, and Ehley Excused: Walsh 3. Tax Key: #373-1004-000, Address: 1301 Discovery Parkway, Owner: 23-335 Innovation Parking Deck North Development Partners LLC ..end RESULT: APPROVED MOVER: Rosemary Fox SECONDER: Kathy Ehley Aye: Stokke-Ceci, Fox, and Ehley Excused: Walsh Page 1 of 9 Board of Review Meeting Minutes June 30, 2023 4. Tax Key: #291-297-789, Address: 830 N. 109th Street, Owner: DT 23-328 Cleaning (Personal Property) ..end RESULT: APPROVED MOVER: Rosemary Fox SECONDER: Kathy Ehley Aye: Stokke-Ceci, Fox, and Ehley Excused: Walsh 5. Tax Key: #291-009-190, Address: 4250 N. 124th Street, Owner: Alsco 23-329 Inc (Personal Property) ..end RESULT: APPROVED MOVER: Rosemary Fox SECONDER: Kathy Ehley Aye: Stokke-Ceci, Fox, and Ehley Excused: Walsh 6. Tax Key: #291-296-455, Address: 11717 W. North Avenue, Owner: 23-330 Creative Health Care Solutions (Personal Property) ..end RESULT: APPROVED MOVER: Rosemary Fox SECONDER: Kathy Ehley Aye: Stokke-Ceci, Fox, and Ehley Excused: Walsh 7. Tax Key: #291-000-513, Address: 12120 W. Burleigh Street, Owner: 23-331 Aldi Stores (Personal Property) ..end RESULT: APPROVED MOVER: Rosemary Fox SECONDER: Kathy Ehley Aye: Stokke-Ceci, Fox, and Ehley Excused: Walsh 8. Tax Key: #340-9995-004, Address: 2290 N. Mayfair Road, Owner: 23-332 Equitable Bank (Real Estate Property) ..end RESULT: APPROVED MOVER: Rosemary Fox SECONDER: Kathy Ehley Aye: Stokke-Ceci, Fox, and Ehley Excused: Walsh Page 2 of 9 Board of Review Meeting Minutes June 30, 2023 CONSIDERATIONS OF WAIVER OF BOR HEARING 1. Tax Key: #335-9998-021, Address: 2500 N. Mayfair Road, Owner: 23-336 Mayfair Mall, LLC ..end RESULT: APPROVED MOVER: Kathy Ehley SECONDER: Rosemary Fox Aye: Stokke-Ceci, Fox, and Ehley Excused: Walsh 2. Tax Key: #378-0003-002, Address: 1055 N. Mayfair Road, Owner: 23-337 Aurora Health Care, Inc. ..end RESULT: APPROVED MOVER: Kathy Ehley SECONDER: Rosemary Fox Aye: Stokke-Ceci, Fox, and Ehley Excused: Walsh SUBPOENA COMPLIANCE REVIEWS, POSSIBLE STIPULATIONS OF ADJUSTMENT OF ASSESSED VALUE PURSUANT TO WIS. STATE §70.47(10), AND CONSIDERATIONS OF WAIVER OF BOR HEARING 1. Tax Key: #379-9999-073, Address: 10430 W. Innovation Drive, 23-338 Owner: Crescent Apartments LLC ..end Present for the meeting: City Assessor Sarah Tyrrell. Atty Amy Seibel, representing the City Assessor. Robert Monnat, property owner. Seibel noted there was compliance with everything except for the financing appraisal, and has prepared a subpoena to the bank to request the financing appraisal. Monnat stated that he does not feel it is relevant but has no objection to requesting their lenders to provide the appraisal. Motion by Fox, seconded by Ehley, to approve the subpoena request to the lender seeking the financing appraisal. Objection will held until the next meeting. RESULT: HELD 2. Tax Key: #379-9999-080, Address: 10460 W. Innovation Drive, 23-339 Owner: Crescent Apartments LLC ..end Present for the meeting: Page 3 of 9 Board of Review Meeting Minutes June 30, 2023 City Assessor Sarah Tyrrell. Atty Amy Seibel, representing the City Assessor. Robert Monnat, property owner. Seibel noted there was compliance with everything except for the financing appraisal, and has prepared a subpoena to the bank to request the financing appraisal. Monnat stated that he does not feel it is relevant but has no objection to requesting their lenders to provide the appraisal. Motion by Fox, seconded by Ehley, to approve the subpoena request to the lender seeking the financing appraisal. Objection will held until the next meeting. RESULT: HELD 3. Tax Key: #297-9995-004, Address: 12000 W. Burleigh Street, Owner: 23-340 Lowes Home Centers Inc ..end Motion is to approve the waiver request. RESULT: APPROVED MOVER: Rosemary Fox SECONDER: Kathy Ehley Aye: Stokke-Ceci, Fox, and Ehley Excused: Walsh 4. Tax Key: #256-0075-007, Address: 10800 W. Capitol Drive, Owner: 23-341 Walgreen Co ..end Present for the meeting: City Assessor Sarah Tyrrell. Atty Amy Seibel, representing the City Assessor. Atty Sara Rapkin, representing the objector. Seibel noted the subpoena requested any and all documents that show the amount of all retail and prescription sales that Walgreen's has achieved per year at the Walgreen's store located at the subject property for the calendar years 2017 to 2022, any documentation that supports your declaration in section 3 of your objection form where you state that it's not uniform with other assessments in the city, retail sales, comparable sales that they contend supports their assessed opinion of value of two million, any amendments to the leases, how Walgreens is reporting the information on, two of the three properties are leased, and documentation that supports their contention that the, the assessment violates the uniformity clause of the Wisconsin Constitution. Their response was the information is not relevant or does not exist. The Assessor's Office feels this information will help shed Page 4 of 9 Board of Review Meeting Minutes June 30, 2023 light on the value of the property and requests the subpoena be complied with. Rapkin supports the responses, but will work the Assessor to see if there is further documentation. There was a June 7, 2023 Board of Review meeting, yet they did not receive the subpoena until June 17, 2023. Requests additional time. Motion by Fox, seconded by Ehley, to find that the information in the subpoena request is relevant as it may throw light on the value of the property, and to extend the requests to the next Board of Review meeting. Item held. RESULT: HELD 5. Tax Key: #331-0777-001, Address: 2656 Wauwatosa Avenue, Owner: 23-342 Walgreen Co ..end Present for the meeting: City Assessor Sarah Tyrrell. Atty Amy Seibel, representing the City Assessor. Atty Sara Rapkin, representing the objector. Seibel noted the subpoena requested any and all documents that show the amount of all retail and prescription sales that Walgreen's has achieved per year at the Walgreen's store located at the subject property for the calendar years 2017 to 2022, any documentation that supports your declaration in section 3 of your objection form where you state that it's not uniform with other assessments in the city, retail sales, comparable sales that they contend supports their assessed opinion of value of two million, any amendments to the leases, how Walgreens is reporting the information on, two of the three properties are leased, and documentation that supports their contention that the, the assessment violates the uniformity clause of the Wisconsin Constitution. Their response was the information is not relevant or does not exist. The Assessor's Office feels this information will help shed light on the value of the property and requests the subpoena be complied with. Rapkin supports the responses, but will work the Assessor to see if there is further documentation. There was a June 7, 2023 Board of Review meeting, yet they did not receive the subpoena until June 17, 2023. Requests additional time. Motion by Fox, seconded by Ehley, to find that the information in the subpoena request is relevant as it may throw light on the value of the property, and to extend the requests to the next Board of Review meeting. Item held. RESULT: HELD 6. Tax Key: #384-0009-002, Address: 6600 W. State Street, Owner: 23-343 Walgreen Co ..end Present for the meeting: Page 5 of 9 Board of Review Meeting Minutes June 30, 2023 City Assessor Sarah Tyrrell. Atty Amy Seibel, representing the City Assessor. Atty Sara Rapkin, representing the objector. Seibel noted the subpoena requested any and all documents that show the amount of all retail and prescription sales that Walgreen's has achieved per year at the Walgreen's store located at the subject property for the calendar years 2017 to 2022, any documentation that supports your declaration in section 3 of your objection form where you state that it's not uniform with other assessments in the city, retail sales, comparable sales that they contend supports their assessed opinion of value of two million, any amendments to the leases, how Walgreens is reporting the information on, two of the three properties are leased, and documentation that supports their contention that the, the assessment violates the uniformity clause of the Wisconsin Constitution. Their response was the information is not relevant or does not exist. The Assessor's Office feels this information will help shed light on the value of the property and requests the subpoena be complied with. Rapkin supports the responses, but will work the Assessor to see if there is further documentation. There was a June 7, 2023 Board of Review meeting, yet they did not receive the subpoena until June 17, 2023. Requests additional time. Motion by Fox, seconded by Ehley, to find that the information in the subpoena request is relevant as it may throw light on the value of the property, and to extend the requests to the next Board of Review meeting. Item held. RESULT: HELD 7. Tax Key: #258-0001-009, Address: 3900 N. Mayfair Road, Owner: 23-344 Target Corporation ..end Present for the meeting: City Assessor Sarah Tyrrell. Atty Amy Seibel, representing the City Assessor. Atty Sara Rapkin, representing the objector. Seibel noted that this property has been in litigation in the past and is currently in litigation. Seibel noted the subpoena requested the July 24, 2020 appraisal, documentation in support of their position that a substantial reduction in market value is required for economic and functional obsolescence, confirmation that the highest and best use is a big box department store, and retail sales, a real estate fixed asset list for calendar year ending December 31, 2022, and building permits. Their response was the information is not relevant or does not exist. The Assessor's Office feels this information will help shed light on the value of the property and requests the subpoena be complied with. Page 6 of 9 Board of Review Meeting Minutes June 30, 2023 Rapkin will check to see if there was a recent appraisal report and for documentation regarding the confirmation that the highest and best use is a big box department store. She also feels there is likely not any other documentation regarding economic or functional obsolescence. There was a June 7, 2023 Board of Review meeting, yet they did not receive the subpoena until June 17, 2023. Requests additional time. Motion by Fox, seconded by Ehley, to find that the information in the subpoena request is relevant as it may throw light on the value of the property, and to extend the requests to the next Board of Review meeting. Item held. RESULT: HELD 8. Tax Key: #335-9998-022, Address: 2424 N. Mayfair Road, Owner: 23-345 Nordstrom Inc ..end Present for the meeting: City Assessor Sarah Tyrrell. Atty Amy Seibel, representing the City Assessor. Atty Sara Rapkin, representing the objector. Seibel noted the subpoena requested the retail sales, taxes, documentation in support of their position that a substantial reduction in market value is required for economic obsolescence based on the conditions in place as of January 1, 2023, copies of any leases or license agreements in place at the time of January 2019 through the current date. Their response was the information is not relevant or does not exist. The Assessor's Office feels this information will help shed light on the value of the property and requests the subpoena be complied with. Rapkin stated the objector has complied with the request for retail sales, but this year’s request is asking for more information than in the past. The tax burden is not relevant and there is no litigation on this property in recent years. Last year, the economic obsolescence documentation request was rescinded. There was a June 7, 2023 Board of Review meeting, yet they did not receive the subpoena until June 17, 2023. Requests additional time. Motion by Ehley, seconded by Fox, to find that the information in the subpoena request is relevant as it may throw light on the value of the property, and to extend the requests to the next Board of Review meeting. Item held. RESULT: HELD 9. Tax Key: #411-9976-007, Address: 201 N. Mayfair Road, Owner: 23-346 Wheaton Franciscan Inc/ Ascension ..end Present for the meeting: City Assessor Sarah Tyrrell. Atty Amy Seibel, representing the City Assessor. Page 7 of 9 Board of Review Meeting Minutes June 30, 2023 Atty Sara Rapkin, representing the objector. Seibel noted the majority of the subpoena was complied with but they need more information on the leases for the Ascension Medical Group, and a copy of detailed operating income statements that include all rent and other occupancy charges, including corporate allocation finance, for each occupant for calendar years 2021 and 2022. The objector states they provided the information, but the Assessor does not feel it is enough. The Assessor's Office feels this information will help shed light on the value of the property and requests the subpoena be complied with. Rapkin will work with the objector to obtain the appropriate information. Requests additional time. Motion by Ehley, seconded by Fox, to find that the information in the subpoena request is relevant as it may throw light on the value of the property, and to extend the requests to the next Board of Review meeting. Item held. RESULT: HELD 10. Tax Key: #410-0073-003, Address: 418 N. Mayfair Road, Owner: 23-347 Kawips Delaware Wauwatosa LLC ..end Present for the meeting: City Assessor Sarah Tyrrell. Atty Amy Seibel, representing the City Assessor. Atty Barry White, representing the objector. Seibel requests the Board hold this item until the next meeting to work with the property owner on the subpoena items that were requested. White is not disagreeable to working with the Assessor to find out what more is needed. Motion by Fox, seconded by Ehley, to hold this item until the next meeting. RESULT: HELD 11. Tax Key: #296-9999-002, Address: 3289 N. Mayfair Road, Owner: 23-348 Aurora Health Care Inc ..end Motion is to approve the waiver request. RESULT: APPROVED MOVER: Rosemary Fox SECONDER: Kathy Ehley Aye: Stokke-Ceci, Fox, and Ehley Excused: Walsh Page 8 of 9 Board of Review Meeting Minutes June 30, 2023 12. Tax Key: #299-9996-001, Address: 2999 N. Mayfair Road, Owner: 23-349 Aurora ..end Motion is to approve the waiver request. RESULT: APPROVED MOVER: Rosemary Fox SECONDER: Kathy Ehley Aye: Stokke-Ceci, Fox, and Ehley Excused: Walsh Tax Key: #409-0059-002, Address: 10000 W. Blue Mound Road, 23-350 Owner: Froedtert Health Inc ..end Present for the meeting: City Assessor Sarah Tyrrell. Atty Amy Seibel, representing the City Assessor. Atty Barry White, representing the objector. Seibel feels there is more information to obtain. White is agreeable to working with the Assessor's Office to obtain the information. Requests an extension to the subpoena. Motion by Fox, seconded by Ehley, to find that the information in the subpoena request is relevant as it may throw light on the value of the property, and to extend the requests to the next Board of Review meeting. Item held. RESULT: HELD CONSIDERATION OF REQUEST FOR EXTRAORDINARY CIRCUMSTANCE DETERMINATIONS No items to consider. ADJOURNMENT Meeting adjourned at 12:03 PM. Next meeting will be August 4, 2023 at 10:00 AM. Page 9 of 9