Board of Review Meeting – September 19, 2024

The Altoona Board of Review convened on Thursday, September 19, 2024, at 4:00 PM in Council Chambers at Altoona City Hall, 1303 Lynn Avenue, Altoona, WI. The board heard testimony, considered property assessment objections, and performed statutory duties related to the 2024 assessment roll. Key actions included granting one taxpayer's waiver request, upholding an assessment, denying another waiver request, and adjourning at 7:04 PM.

Consent Calendar

• Call to order, roll call, and confirmation of quorum. Present: Chairperson Matthew Beeren; Mayor Brendan Pratt; Councilpersons Dale Stuber, Timothy Lima, and Susan Rowe; City Clerk Cindy Bauer; Deputy City Clerk Ann Lean; City Attorney Sam Hansen; and Assessor Shonda Stigherski from Accurate Appraisals. Absent: Dylan Green and Caitlin Leopold.
• Confirmation that proper Board of Review and Open Meeting notices were posted, that the city has a required confidentiality ordinance, and that Chairperson Beeren and Vice Chairperson Rowe were appointed at the May 23, 2024 initial board meeting.
• Verification that board members completed mandatory training: Beeren, Rowe, and Leopold trained on June 26, 2023; Stuber, Lima, and Bauer recertified on April 18, 2024.
• Assessor Shonda Stigherski was sworn in as assessor.

Public Comments & Testimony

• Carol (property owner on Lawrence Avenue): Carol appeared to object to her 2024 assessment increase of $32,100, from $203,600 to $235,700. She stated that no improvements were made, and that neighboring abandoned vehicles and a nearby daycare devalue her property. She requested a $10,000 reduction. She explained her late filing was due to mistakenly looking at a 2022 notice with a September 29 deadline. The board granted a waiver for her late notice (4-2 vote), heard her testimony, and ultimately upheld the assessment. Assessor Stigherski presented comparable sales showing Carol's property was assessed at $170.82 per square foot, lower than comparable sales ranging from $175.38 to $235.40 per square foot. Carol acknowledged she could likely sell for more than the assessed value.
• Regina Maurer (owner of an eight-unit apartment building): Regina appeared without having filed a written objection or provided 48-hour notice. She stated that other property owners contacted her on September 17 after the deadline, encouraging her to object. She argued her property's assessment increase was too high relative to rents, and that her one-level building serves elderly tenants on fixed incomes. The board found no good cause for missing the deadline and denied her waiver request unanimously. Her objection was not reviewed; she was advised to use the open book process in future years.

Discussion Items

• Assessor’s 2024 Report: Assessor Stigherski reported a 13.6% residential value change, a 26.6% commercial change, and an overall average increase of 17.6%. Fieldwork began February 1, 2024; all real estate review was completed July 26; notices were mailed July 30; first open book was August 14; changes were mailed August 20; and the Board of Review was held September 19. The team visited 255 parcels, reviewed 364 permits from 2023, had 260 sales in Altoona (155 used as valid), held 34 open book appointments, and recorded approximately $12 million in new residential construction and $17.6 million in commercial construction. There were 101 residential and 115 commercial customer interactions. Fieldwork audit was February 8; parcel review audit was July 30. 2025 is a maintenance year.
• Procedural Discussion: The board discussed the statutory 48-hour notice requirement for objections and the “good cause” exception during the first two hours of the first meeting. City Attorney Sam Hansen explained that both the objector and assessor must waive the 48-hour hearing notice to proceed the same day. The board also clarified a separate form that could waive the Board of Review hearing entirely and send the appeal directly to circuit court; that request was withdrawn by Carol.

Key Outcomes

• Granted Carol’s waiver of the 48-hour notice requirement by a 4-2 vote, allowing her objection to be heard.
• Upheld the assessor’s valuation of Carol’s property at $235,700 (land $31,400; improvements $204,300) by a unanimous vote. The board found no evidence to overcome the presumption that the assessor’s valuation was correct.
• Denied Regina Maurer’s waiver request unanimously, finding no good cause for missing the filing deadline; her objection was not considered.
• Confirmed that all open book changes were included in the assessment roll and that no corrections of error or omitted properties were needed.
• Adjourned at 7:04 PM.