Board of Review

BOARD OF REVIEW AGENDA Wednesday, July 23, 2026, 5:00 PM Meeting will be held at: Village of Whitefish Bay Village Hall 5300 N Marlborough Dr WhitefishBay, WI 53217 As an alternative to attending in-person, the public may access this meeting of the Village Board of Review by phone or by computer. The phone number is: +1 312 626 6799. The Zoom Meeting code is: 831 8293 2783 and the Passcode is: 599804. https://us06web.zoom.us/j/83182932783?pwd=cFhrdktrSlI3djY4MXpvV3pROWNMZz09 1. Call to Order and Roll Call 2. Approve meeting minutes of July 23, 2025 and June 1, 2026 3. Review adopted policies, rules and procedures 4. Receive the Assessment Roll 5. Review and Acceptance of the Assessment Roll 6. Hear Objections/Deliberations and Decisions on Objections 7. Entertain Granting Waivers of the Required 48-Hour Notice of Intent to Object for Due Cause 8. Hear or Schedule Additional Meetings for Objections Filed Prior to Final Adjournment of the Board of Review 9. Adjourn Agendas and minutes are available on the Village website (www.wfbvillage.gov) Upon reasonable notice, efforts will be made to accommodate the needs of disabled individuals through appropriate aids and services. Contact Village Hall at (414) 962-6690. It is possible that members of and possibly a quorum of members of other Boards, Commissions, or Committees of the Village including in particular the Village Board may be in attendance in the above stated meeting to gather information; no action will be taken by any other Boards, Commissions, or Committees of the Village except by the Board, Commission, or Committee noticed above. Agendas and minutes are available on the Village website (www.wfbvillage.gov).  VILLAGE OF WHITEFISH BAY BOARD OF REVIEW MINUTES July 23, 2025, 5:00 p.m. Meeting Village Board Room and Remotely via Zoom 1. Call to Order. The meeting was called to order at 5:03 p.m. Present: Michael Dwyer, Michael Harrigan, Rob Mulcahy, Jeremy McKenzie, Christopher Krueger, Alejandro Monarrez, and Kristin Langhoff (arrived at 5:05 p.m.). Also present Christopher Jaekels (arrived at 5:06 p.m.), Village Attorney; Erin Granstrom, Deputy Clerk; Lori Sacco, Accurate Assessor. 2. Approval of meeting minutes from June 9, 2025. It was moved by Rob Mulcahy and seconded by Michael Harrigan to approve minutes from June 9, 2025. Motion passed 5-0. 3. Discussion/Action on Board of Review Rules & Procedures Manual. Deputy Clerk Granstrom listed policies and Rules & Procedures Manual and stated those documents are available in hard copy for the meeting if needed. 4. Receive the Assessment Roll Lori Sacco provided a summary of the 2025 assessment timeline. There were 129 parcels visited during field work and 308 residential sales. The assessed ratio to market value was stated to be 92.61. The average increase in sales of residential property in 2024 was approximately 11%. Commercial valuation overall was discussed including the rate increase annually. 5. Review and Acceptance of the Assessment Roll This item will be addressed later in the meeting after all Board of Review Members have had an opportunity to review the roll. 6. Hear Objections/Deliberations and Decision on Objections Case of 198-0085-000 Kathleen and Anthony Reid – 1129 E. Lexington Blvd. 2025 Assessment: Land 263,000, Improvement 887,900, Total 1,150,000. The Reid family is currently traveling abroad and have appointed their buyer’s agent as the agent for tonight’s hearing. Mr. Reid provided information to all board members regarding his objection, including that this property was purchased in December 2024 for a purchase price of 1,030,000 and, therefore, feels that the assessed value should be the December 2024 purchase price. Mr. Reid presented comparable sales and appraisal report which were presented to the board. Condition of interior of the home was discussed. Ms. Sacco summarized her communications with the property owner. The way in which sales can be used for property valuation from the Wisconsin Assessor Manual were presented by Ms. Sacco. There was a difference in square footage between assessor information and the appraisal, however, after further investigation the property owner stated he felt the assessor information was more accurate. Sale information of this property from the State of Wisconsin was presented. Comparable sales were presented by the Assessor. There was further discussion on the square footage differential and sales  and what year sales can be considered. It was inquired if the board can consider the 2024 sale. There was detailed conversation on the calculation of square footage and various methods used. Board members discussed uniformity for all parcels and past practices of the board. The assessor’s comparable sales were further discussed, with board members expressing some concern with one or two of the comparable sales. There was board discussion on if the sale of this property could be used. Kristin Langhoff moved, seconded by Michael Dwyer that the assessed value should be that of the December 2, 2024, sale of this property. There was some concern of non-uniformity of changing the assessed value and there was further discussion on this topic. There was discussion on whether the board can consider the recent sale of the property. Michael Dwyer stated that the valuation would be Land 263,000, Improvements 767,000, Total 1,030,000. Board members voted 5-0 in favor of this assessed value. Case of 198-0205-000 Bret & Alyssa Toplyn – 715 E. Sylvan Ave. 2025 Assessment: Land 267,200, Improvement 1,227,600, Total 1,464,800. Mr. Toplyn stated that this property was remodeled prior to his purchase. He stated that he felt the purchase was under duress. Mr. Toplyn provided comparable sales and reasons to consider those sales. The property owner feels the value should be 1,035,253 and provided his calculation of this value. There was an appraisal which was mentioned and discussed. Ms. Sacco stated changes to the property occurred resulting in a change in the assessed value of the parcel. The remodel was completed after January 1, 2025, and, therefore, a calculation was used to determine the 2025 assessed value based on the completion of work on January 1, 2025. How the sale price was considered in the assessment process was described. Sale being under duress was discussed as well as the sale being an arm’s length sale. It was moved by Robert Mulcahy, seconded by Michael Harrigan to deny the objection and uphold the assessor’s valuation. Motion carried 5-0. 7. Entertain Granting Waivers of the 48-Hour Notice of Intent to Object for Due Cause 164-0103-000 Keith Milan – 6209 N Berkeley Blvd appealed to have his case be heard by the Board of Review. It was noted that the objection was submitted earlier in the day when Mr. Milan inquired at Village Hall what next steps were. It was explained to Mr. Milan that he would have to present why he was not able to submit a timely objection. Mr. Milan stated he did not have knowledge of the process. Mr. Milan did attend open book at Village Hall, and the Notice of Change of Assessment was discussed. Ms. Sacco shared a note from Accurate Assessor’s files that stated that the property owner contacted Accurate in April 2025 and the process was described at that time. Michael Dwyer moved that there was good cause for the late objection and the taxpayer will have the case heard. There was no second to this motion. Robert Mulcahy moved, seconded by Jeremy McKenzie, to deny the request to waive the 48-hour Notice of Intent to Object. Motion carried 5-0. 5. Review and Acceptance of the Assessment Roll Jeremy McKenzie moved, seconded by Kristin Langhoff, to accept the assessment roll. Motion carried 5-0. 8. Hear or Schedule Additional Meetings for Objections Filed prior to Final Adjournment of the Board of Review There are no additional cases to be heard for the 2025 assessment. 9. Adjourn. It was moved by Jeremy McKenzie, seconded by Michael Harrigan to adjourn the Board of Review. Motion carried 5-0 at 7:11 p.m. Respectfully Submitted, Erin Granstrom - Deputy Clerk  VILLAGE OF WHITEFISH BAY BOARD OF REVIEW MINUTES June 1, 2026, 2:00 p.m. Meeting Held Remotely via Zoom 1. Call to Order. The meeting was called to order at 2:00 p.m. Present: Michael Dwyer, Michael Harrigan, Jeremy McKenzie, Christopher Krueger, Alejando Monarrez and Kristin Langhoff. Also present Christopher Jaekels, Village Attorney; Erin Granstrom, Deputy Clerk; Anna Christopherson, Assistant Village Manager; Jaimie Krueger, Finance Director/Clerk; Assistant Village Manager; Nick Laird, Associated Appraisal Consultants. 2. Update on 2026 Board of Review timeline. Nick Laird from Associated Appraisal Consultants (AAC) shared that open book is scheduled for June 23, 2026. Board of Review is scheduled for July 23, 2026. Notice of Change of Assessment letters are anticipated to be mailed by the end of the day or tomorrow. This is the first year that AAC is the Statutory Assessor, it was inquired how the transfer has gone up to this point. Mr. Laird stated that permits from 2024 and 2025 were reviewed to determine properties that required field visits. 2026 is a maintenance year and a full re-evaluation in 2027 where all property cards will be updated following an on-site visit. 3. Discussion/Action on Board of Review Rules & Procedures Manual. Providing comparable sales being shared with objectors prior to the hearing was discussed. Mr. Laird shared the process of providing all comparable sales over the past couple of years in a re- evaluation year, broken down by style of home. Sharing of information was further discussed. An appraisal being used as evidence by residents was discussed in how it can be used and compared to the language in the manual. It was described by Attorney Jaekels how appraisals can be used at a Board of Review hearing. Nick Laird will be present at Village Hall for Open Book meetings. It was moved by Michael Harrigan, seconded by Christopher Krueger, that the Board approve the 2026 Rules and Procedures Manual. Motion carried 5-0. 4. The assessment roll for the Village of Whitefish Bay is not ready at this time. The Board of Review will be adjourning to July 23, 2026. The assessment roll is not ready currently. The Board of Review will adjourn until Thursday, July 23, 2026 at 5:00 p.m. 5. Adjourn until the 2 hour meeting scheduled on July 23, 2026 at 5:00 pm. It was moved by Michael Dwyer, seconded by Alejandro Monarrez to adjourn the Board of Review until the 2-hour meeting scheduled for July 23, 2026 at 5:00 p.m. Motion carried 5-0 at 2:31 p.m. Respectfully Submitted, Erin Granstrom - Deputy Clerk