BOR Two-Hour Meeting

September 27, 2023
Town of Bayview—Board of Review
Bayview Town Hall

Chairman Donald Jenicek called the Town of Bayview Board of Review to order at 6:00 p.m.

Roll call:  Present – Chairman Donald Jenicek, Supervisor Mike Garnich, Clerk Kim Suske, and Assessor Ben Kurtzweil; Absent—Supervisor Bill Bodin.  Also present—Doug Kurtzweil, Ed Gruhl.  Wanda Hyde joined the meeting at the very end.

Supervisors Don Jenicek and Clerk Kim Suske did attend the Board of Review training this year on May 1, 2023, and a certificate is on file with the Town Clerk and Department of Revenue.  Mike Garnich completed the BOR training the previous year.

Postings were done on August 28, 2023 at the Town Hall and on the Town Website for:
Notice that the Assessment Roll is Open for Examination and Open Book, and
Notice of Board of Review Two-Hour Meeting.

The clerk received 1 objection form.  One case was heard.  It should be noted that Clerk used a recording device which stopped working and when that was noticed switched to audio recording on her phone but there was a gap in recording of the proceedings.

The case that was heard was an objection from Edward and Mary Gruhl; Tax ID 6883; 79001 Church Corner Road.  Mr. Gruhl and Mr. Kurtzweil, assessor, were sworn in.  Mr. Gruhl presented his case first using a drawing of his buildings and explaining that he has researched depreciation of trailers on Google and valued his 20-year-old trailer based on that research. He further explained how, based on whether rooms are heated, had a bathroom, etc., he arrived at various values for structures on his property.  He listed the value of the same structures on his attachment to the Objection to Real Property Assessment form with his opinion that his assessment for his home should be $79,883.  On the Objection to Real Property Assessment form his opinion for the assessed value of his home and one acre of land is $85,000.

After presenting his case Mr. Gruhl wanted to call the assessor, Ben Kurtzweil, as a witness.  After a lengthy discussion it was decided that since he would be able to ask questions of the assessor later the Board felt it was appropriate to wait for that.  The Board began asking questions of Mr. Gruhl but it was then that the tape recorder stopped working.  The assessor presented next and presented a thread of equity and sale trends in and near the Town of Bayview using sales of 6 other comparable properties.  The recording starts up again at the final minute of Ben Kurtzweil’s presentation.  Mr. Gruhl was able to ask the assessor questions after that.  Next, the Board was able to ask questions of Mr. Kurtzweil and Mr. Gruhl.  There was considerable questioning and discussion as to the definition of trailer/mobile home/manufactured home, what type of home Mr. Gruel owned, and what formulas were used in reaching the assessment of Mr. Gruhl’s property.  At the end of questioning, and after Mr. Gruhl and Mr. Kurtzweil were both given ample opportunity to add anything to their testimony and to summarize their statements, Mr. Gruhl asked that the Board consider adjourning the meeting to later reconvene after Mr. Gruhl could gather assessment information on properties near his but located outside of the Town of Bayview that he thought were comparable.

Mr. Gruhl and Ben Kurtzweil chose to leave the room.  Chair Don Jenicek led the Board members in discussion.  A roll-call vote was taken and the three present Board Members voted unanimously in support of the Assessor’s valuation.  The information from the discussion was entered into the Findings of Fact, Determinations and Decisions Sheet.  Ben Kurtzweil returned to the room; Mr. Gruhl had left the premises.

No further citizens were present, and no additional cases were heard.  Mike Garnich made a motion to adjourn the Town of Bayview Board of Review at 8:00 p.m.; motion was seconded by Don Jenicek.  Motion carried.

Submitted by

Kim Suske, Clerk

Vol 16 page 61                                                                                                     Approved 10/17/2023