Board of Review Meeting – June 10, 2026

The Board of Review of the City of Manitowoc met on Wednesday, June 10, 2026, at 5:00 PM in the Common Council Chambers. The meeting was called to order by City Clerk Reed, and four of seven members were present (Alderpersons Reed, Cummings, Anderson, and Benzinger), constituting a quorum. The meeting lasted the required minimum of two hours, concluding at 7:00 PM. Key actions included the election of officers, approval of previous minutes, granting a waiver for a late objection notice, denial of a request for sworn written testimony, hearing a formal objection to a property assessment, receiving the annual assessment report, and certifying the 2026 assessment roll.

Consent Calendar

• Notice of Meeting Publication: Verified as published in the Manitowoc Herald Times Reporter.
• Election of Chair and Vice-Chair: Alderperson Cummings was elected Chair; Alderperson Benzinger was elected Vice-Chair by unanimous vote.
• Mandatory Training Verification: City Clerk Reed confirmed she attended the required Board of Review training and filed the affidavit with the Wisconsin Department of Revenue.
• Confidentiality Ordinance Verification: The City's ordinance (Municipal Code 23.140) on confidentiality of income and expense information provided to the assessor was confirmed in effect.
• Approval of Minutes: The minutes of the October 28, 2025 Board of Review meeting were approved unanimously.
• Receipt of Assessment Roll: The Assessor presented the assessment roll to the City Clerk, along with the Assessor's Affidavit affirming its correctness.
• Verification of Open Book Changes: The Assessor confirmed that all open book changes were included in the assessment roll.
• Corrections of Error: No corrections of error were reported under Wis. Stat. §70.43.
• Taxpayer Examination of Assessment Data: The roll was made available for taxpayer examination throughout the meeting.

Discussion Items

• Waiver of 48-Hour Notice of Intent to Object: The Board reviewed a waiver request from Faye LeClair-French for parcel 585-001-190, citing inability to connect with the Assessor during the Open Book period. After discussion, the Board voted 3-1 (Ayes: Anderson, Benzinger, Cummings; Nay: Reed) to grant the waiver.
• Request to Testify by Sworn Written Statement: A property owner submitted a request to testify by sworn written statement, but the documentation did not meet standards for sworn testimony (no opportunity to be sworn). The Board voted unanimously (4-0) to deny the request after the City Attorney advised that no credible evidence was provided.
• Objection Hearing – Laura Ruelle (1602 New York Ave.): The Board heard the objection at 5:20 PM. Property owner Laura Ruelle and Richard Janco provided oral testimony and photos, arguing the property's assessed value of $152,500 (land $18,500, improvements $134,000) should be lowered to $100,000 due to extensive undisclosed damage (roof leaks, ceiling collapse, electrical issues, etc.). The City Assessor presented comparable sales and noted the property was purchased for $157,000 in 2024, and the assessment had already been reduced from $171,500 in 2025 to the current $152,500. The Assessor argued the best evidence of value was the recent arm's-length sale. After deliberation, the Board voted unanimously (4-0) to sustain the Assessor's valuation.
• Annual Assessment Report: The Assessor presented the 2026 annual report, noting it was a maintenance year with an estimated overall ratio of 94%. Total locally assessed value was $3,455,607,200. The report covered sales analysis, permit processing, field inspections, and compliance status. The Board reviewed the level of assessment and uniform standards.

Key Outcomes

• Waiver Granted: Motion to grant waiver of 48-hour notice for Faye LeClair-French passed 3-1.
• Sworn Testimony Denied: Motion to deny request for sworn written testimony passed unanimously (4-0).
• Objection Denied/Sustained: Motion to sustain the Assessor's valuation for Laura Ruelle (parcel 705-000-090) passed unanimously (4-0). The property's assessed value remains $152,500. Appeal rights were explained.
• Assessment Roll Certified: Motion to certify the 2026 assessment roll passed unanimously (4-0).
• No Additional Meetings Scheduled: The Board determined no further meetings were needed.
• Adjournment: Motion to adjourn sine die at 7:00 PM passed unanimously (4-0).

Note: The meeting must remain in session for at least two hours; adjournment occurred at 7:00 PM, exactly fulfilling that requirement.