HomeMy WebLinkAbout08. 21-91PROPERTY TAXES
INITIATED BY: FINANCE DEPARTMENT
WHEREAS, the following property taxes were assessed improperly, per
Wisconsin State Statutes 74.33 (c) and rescission of the Real Estate Tax due is appropriate:
REDEVELOPMENT AUTHORITY CITY OF OSHKOSH
PO BOX 1130
OSHKOSH WI 54903-1130
(PP #1600300100) 2020 $843.30
and
REDEVELOPMENT AUTHORITY CITY OF OSHKOSH
PO BOX 1130
OSHKOSH WI 54903-1130
(PP #0301420000) 2020 $2,685.19
WHEREAS, the following property taxes were assessed improperly, per
Wisconsin State Statutes 74.33 (d) and rescission of the Personal Property Tax due is
appropriate:
A+ AUTOMOTIVE TIRE & BRAKE LLC
640 N MAIN ST
OSHKOSH WI 54901-4443
(PP #201195000) 2020 $2.59
and
FEBRUARY 23, 2021 21-91 RESOLUTION
(CARRIED__7-0______LOST________LAID OVER________WITHDRAWN________)
PURPOSE: RESCIND OR REFUND REAL ESTATE AND PERSONAL
FEBRUARY 23, 2021 21-91 RESOLUTION
CONT’D
BAHR’S KETTLE KORNER
J Z STEN LLC
MICHAEL SIMONS
691 S GREEN BAY RD #153
NEENAH WI 54956-3153
(PP #201013000) 2020 $431.26
BELVILLE & BROWN LLP
103 HIGH AVE
OSHKOSH WI 54901-4882
(PP #201486000) 2020 $36.37
DIEDRICH AGENCY
VIZANCE INSURANCE
C/O JEFFREY CARDENAS
1320 WALNUT RIDGE DR STE 200
HARTLAND WI 53029-8315
(PP #201654000) 2020 $236.41
RING CITY ENTERPRISES
B C & ASSOCIATES
405 MARION RD
APT 105
OSHKOSH WI 54901
(PP #201276000) 2020 $38.96
THE NICKEL ON OHIO LLC
JONATHAN TAYLOR
413 OHIO ST
OSHKOSH WI 54902-5901
(PP #201702000) 2020 $96.12
UNCLE DON’S TAVERN LLC
709 OTTER AVE
OSHKOSH WI 54901-5108
(PP #201134000) 2020 $119.51
FEBRUARY 23, 2021 21-91 RESOLUTION
CONT’D
NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of
Oshkosh that the proper City Officials are hereby authorized and directed to re scind the
above sums.
BE IT FURTHER RESOLVED that the proper City Officials are authorized and
directed to seek compensation from the other taxing entities per Wisconsin State Statutes
74.42.
Funds for this purpose are appropriated from:
Account No. 0701-0072-6469-00000 Property Taxes – Uncollectible Accounts
Finance Department
City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5005 http://www.ci.oshkosh.wi.us
TO: Honorable Mayor and Members of the Common Council
FROM: Russ Van Gompel, Director of Finance
DATE: February 16, 2021
RE: Rescind or Refund Real Estate and Personal Property Taxes
BACKGROUND
Per Wisconsin State Statutes, the removal of Property Taxes needs to be authorized by the
Common Council. Statutes enumerate six specific conditions under which a rescission is
appropriate / necessary. These properties were incorrectly assessed for the tax year 2020.
Therefore, the taxes that were incorrectly charged need to be rescinded. The Assessor’s staff
verified this rescission is accurate and necessary.
ANALYSIS
Below are the details and reason this is being presented for rescission. In addition, the specific
condition as outlined by State Statutes is included:
State Statute 74.33 (c) – The property is exempt by law from taxation.
Real Estate – 1600300100 / Redevelopment Auth City of Osh / 1415 Rainbow Dr -
$843.30
Real Estate – 0301420000 / Redevelopment Auth City of Osh / 710 S Main St -
$2,685.19
State Statute 74.33 (d) – The property is not located in the taxation district for which the tax roll
was prepared.
Personal Property – 201195000 / A+ Automotive Tire & Brake / 640 N Main St Ste A -
$2.59
Personal Property – 201013000 / Bahr’s Kettle Korner / Various Locations - $431.26
Personal Property – 201486000 / Belville & Brown LLP / 103 High Ave Ste G - $36.37
Personal Property – 201654000 / Diedrich Agency / 303 High Ave Ste 6 - $236.41
Personal Property – 201276000 / Ring City Enterprises / 404 N Main St Ste 101 - $38.96
Personal Property – 201702000 / The Nickel / 413 Ohio St Ste 2 - $96.12
Personal Property – 201134000 / Uncle Don’s Tavern / 709 Otter Ave Ste 1 - $119.51
4 A r Oshkosh
FISCAL IMPACT
The impact of the above rescission is short term only, since in the years that the taxes are
rescinded, the City notifies the Department of Revenue (DOR) of the rescissions and the DOR
adjusts the equalized value for the following year to account for the difference. These
adjustments are built into the tax rate for all taxing authorities for the following year.
RECOMMENDATION
Staff recommends that Council authorize this resolution to rescind the above noted taxes as
outlined.
Respectfully Submitted, Approved:
Russ Van Gompel Mark Rohloff
Director of Finance City Manager
l R REFUND OF TAXES BY TAXATION DISTRICT Date: To: From: February 5, 2021 City Finance Director & Assistant Finance Director Luke Alger, Assessment Services Description: Assessment Year R. E. Parcel or Pers. Property Acct # Location of Property Tid # Owner Name R.E. Legal Description R.E. or P.P. Class Calculation: 2020 RE: 16-0030-01-00 1415 Rainbow Dr 35 City of Oshkosh Redevelopment Authority See Records Real Estate Assessed Value before Adjustment - Assessed Value after Adjustment = Amount of Assessment Adjusted Tax Rate Applied 25.979 Amt. Of Tax to Rescind or Refund - First Dollar Credit to be applied - Lottery Credit to be applied = Net Tax to Rescind or Refund ], If refund, date taxes paid _n)]/4_ Pers. Prop. 0 Land 6,000 0 -6,000 Improvement 28,900 0 -28,900 Total 34,900 0 -34,900 906.66 63.36 0.00 843.30 Circle the Basis for Rescinding or Refunding (Wisc.Stats. 74.33): A clerical error has been made in the description of the property or in the computation of the tax. The assessment included real property improvements that did not exist on the assessment date. The property is exempt by law from taxation. The property is not located in the taxation district for which the tax roll was prepared. A double assessment has been made. An arithmetic, transposition, or similar error has occurred. Explain Reason in Detail: (Attach addendum or documentation if needed) a. b. C. X d. e. f. Owner of this property is exempt by statute. w«wk z , City Assessor
1 Date: To: From: R REFUND OF TAXES BY TAXATION DISTRICT February 5, 2021 City Finance Director & Assistant Finance Director Luke Alger, Assessment Services Description: Assessment Year R.E. Parcel or Pers. Property Acct# Location of Property Tid # Owner Name R. E. Legal Description R.E. or P.P. Class Calculation: 2020 RE: 03-0142-00-00 710 S Main St 20 City of Oshkosh Redevelopment Authority See Records Real Estate Assessed Value before Adjustment - Assessed Value after Adjustment = Amount of Assessment Adjusted Tax Rate Applied 25.979 Amt. Of Tax to Rescind or Refund - First Dollar Credit to be applied - Lottery Credit to be applied = Net Tax to Rescind or Refund lr, If refund, date taxes paid� Pers. Prop. 0 I Land 22,500 0 -22,500 Improvement 83,300 0 -83,300 Total 105,800 0 -105,800 2,748.55 63.36 0.00 2,685.19 Circle the Basis for Rescinding or Refunding (Wisc.Stats. 74.33): A clerical error has been made in the description of the property or in the computation of the tax. The assessment included real property improvements that did not exist on the assessment date. The property is exempt by law from taxation. The property is not located in the taxation district for which the tax roll was prepared. A double assessment has been made. An arithmetic, transposition, or similar error has occurred. Explain Reason in Detail: (Attach addendum or documentation if needed) a. b. c. X d. e. f. Owner of this property is exempt by statute. 3a..2..kz , City Assessor
l R REFUND OF TAXES BY TAXATION DISTRICT Date: To: From: February 5, 2021 City Finance Director & Assistant Finance Director Luke Alger, Assessment Services Description: Assessment Year RE. Parcel or Pers. Property Acct# Location of Property Tid # Owner Name RE. Legal Description RE. or P.P. Class Calculation: 2020 201195000 640 N Main St A+ A Automotive Tire & Brake LLC Personal Property Assessed Value before Adjustment -Assessed Value after Adjustment = Amount of Assessment Adjusted Tax Rate Applied 25.979 Amt. Of Tax to Rescind or Refund - Lottery Credit to be applied = Net Tax to Rescind or Refund ], If refund, date taxes paid� Pers. Prop. 100 -100 Land 0 Improvement 0 Total 100 0 -100 2.59 2.59 Mark the Basis for Rescinding or Refunding (Wisc.Stats. 74.33): a. A clerical error has been made in the description of the property or in the computation of the tax. b. The assessment included real property improvements that did not exist on the assessment date. C. The property is exempt by law from taxation. d. X The property is not located in the taxation district for which the tax roll was prepared. e. A double assessment has been made. f. An arithmetic, transposition, or similar error has occurred. Explain Reason in Detail: (Attach addendum or documentation if needed) -"".A Signature � 7 , City Assessor
l Date: To: From: R REFUND OF TAXES BY TAXATION DISTRICT February 5, 2021 City Finance Director & Assistant Finance Director Luke Alger, Assessment Services Description: Assessment Year R.E. Parcel or Pers. Property Acct# Location of Property Tid # Owner Name R. E. Legal Description R.E. or P.P. Class Calculation: 2020 201013000 Various Bahr's Kettle Korner Personal Property Assessed Value before Adjustment - Assessed Value after Adjustment = Amount of Assessment Adjusted Tax Rate Applied 25.979 Amt. Of Tax to Rescind or Refund - Lottery Credit to be applied = Net Tax to Rescind or Refund ], If refund, date taxes paid� Pers. Prop. 16,600 -16,600 Land 0 Improvement 0 Total 16,600 0 -16,600 431.26 431.26 Mark the Basis for Rescinding or Refunding (Wisc.Stats. 7 4.33): a. A clerical error has been made in the description of the property or in the computation of the tax. b. The assessment included real property improvements that did not exist on the assessment date. c. The property is exempt by law from taxation. d. X The property is not located in the taxation district for which the tax roll was prepared. e. A double assessment has been made. f. An arithmetic, transposition, or similar error has occurred. Explain Reason in Detail: (Attach addendum or documentation if needed) Business closed ·ma 'i8kt , City Assessor
l Date: To: From: R REFUND OF TAXES BY TAXATION DISTRICT February 5, 2021 City Finance Director & Assistant Finance Director Luke Alger, Assessment Services Description: Assessment Year RE. Parcel or Pers. Property Acct # Location of Property Tid # Owner Name RE. Legal Description RE. or P.P. Class Calculation: 2020 201486000 103 High Avenue Belville & Brown LLP Personal Property Assessed Value before Adjustment - Assessed Value after Adjustment = Amount of Assessment Adjusted Tax Rate Applied 25.979 Amt. Of Tax to Rescind or Refund - Lottery Credit to be applied = Net Tax to Rescind or Refund ,], If refund, date taxes paid 4 Pers. Prop. 1,400 -1,400 Land 0 Improvement 0 Total 1,400 0 -1,400 36.37 36.37 Mark the Basis for Rescinding or Refunding (Wisc.Stats. 74.33): a. A clerical error has been made in the description of the property or in the computation of the tax. b. The assessment included real property improvements that did not exist on the assessment date. C. The property is exempt by law from taxation. d. X The property is not located in the taxation district for which the tax roll was prepared. e. A double assessment has been made. f. An arithmetic, transposition, or similar error has occurred. Explain Reason in Detail: (Attach addendum or documentation if needed) Business combined offices at another location waa A , City Assessor
l RESCISSION OR REFUND OF TAXES BY TAXATION DISTRICT Date: To: From: February 5, 2021 City Finance Director & Assistant Finance Director Luke Alger, Assessment Services Description: Assessment Year RE. Parcel or Pers. Property Acct# Location of Property Tid # Owner Name RE. Legal Description RE. or P.P. Class Calculation: Assessed Value before Adjustment - Assessed Value after Adjustment = Amount of Assessment Adjusted Tax Rate Applied 25.979 Amt. Of Tax to Rescind or Refund - Lottery Credit to be applied = Net Tax to Rescind or Refund \ If refund, date taxes paid _0)]6 2020 201654000 303 High Ave Diedrich Agency Personal Property Pers. Prop. 9,100 -9,100 Land 0 Improvement 0 Total 9,100 0 -9,100 236.41 236.41 Mark the Basis for Rescinding or Refunding (Wisc.Stats. 74.33): a. A clerical error has been made in the description of the property or in the computation of the tax. b. The assessment included real property improvements that did not exist on the assessment date. c. The property is exempt by law from taxation. d. X The property is not located in the taxation district for which the tax roll was prepared. e. A double assessment has been made. f. An arithmetic, transposition, or similar error has occurred. Explain Reason in Detail: (Attach addendum or documentation if needed) Busines combined offices at another location soma ttf, , City Assessor
l R REFUND OF TAXES BY TAXATION DISTRICT Date: To: From: February 5, 2021 City Finance Director & Assistant Finance Director Luke Alger, Assessment Services Description: Assessment Year R.E. Parcel or Pers. Property Acct # Location of Property Tid # Owner Name RE. Legal Description RE. or P.P. Class Calculation: 2020 201276000 404 N Main Street STE 101 10 Ring City Enterprises Personal Property Assessed Value before Adjustment - Assessed Value after Adjustment = Amount of Assessment Adjusted Tax Rate Applied 25.979 Amt. Of Tax to Rescind or Refund - Lottery Credit to be applied = Net Tax to Rescind or Refund \, If refund, date taxes paid _0IL'_ Pers. Prop. 1,500 -1,500 Land 0 Improvement 0 Total 1,500 0 -1,500 38.96 38.96 Mark the Basis for Rescinding or Refunding (Wisc.Stats. 74.33): a. A clerical error has been made in the description of the property or in the computation of the tax. b. The assessment included real property improvements that did not exist on the assessment date. c. The property is exempt by law from taxation. d. X The property is not located in the taxation district for which the tax roll was prepared. e. A double assessment has been made. f. An arithmetic, transposition, or similar error has occurred. Explain Reason in Detail: (Attach addendum or documentation if needed) Business Closed ·cat__ , City Assessor
l OR REFUND OF TAXES BY TAXATION DISTRICT Date: To: From: February 5, 2021 City Finance Director & Assistant Finance Director Luke Alger, Assessment Services Description: Assessment Year RE. Parcel or Pers. Property Acct # Location of Property Tid # Owner Name RE. Legal Description RE. or P.P. Class Calculation: Assessed Value before Adjustment - Assessed Value after Adjustment = Amount of Assessment Adjusted Tax Rate Applied 25.979 Amt. Of Tax to Rescind or Refund - Lottery Credit to be applied = Net Tax to Rescind or Refund _\, If refund, date taxes paid _pk_ 2020 201702000 413 Ohio Street The Nickel Personal Property Pers. Prop. 3,700 -3,700 Land 0 Improvement 0 Total 3,700 0 -3,700 96.12 96.12 Mark the Basis for Rescinding or Refunding (Wisc.Stats. 74.33): a. A clerical error has been made in the description of the property or in the computation of the tax. b. The assessment included real property improvements that did not exist on the assessment date. c. The property is exempt by law from taxation. d. X The property is not located in the taxation district for which the tax roll was prepared. e. A double assessment has been made. f. An arithmetic, transposition, or similar error has occurred. Explain Reason in Detail: (Attach addendum or documentation if needed) Business closed maw 4.,[t , City Assessor
1 R REFUND OF TAXES BY TAXATION DISTRICT Date: To: From: February 5, 2021 City Finance Director & Assistant Finance Director Luke Alger, Assessment Services Description: Assessment Year RE. Parcel or Pers. Property Acct# Location of Property Tid # Owner Name RE. Legal Description RE. or P.P. Class Calculation: 2020 201134000 709 Otter Ave Uncle Don's Tavern Personal Property Assessed Value before Adjustment - Assessed Value after Adjustment = Amount of Assessment Adjusted Tax Rate Applied 25.979 Amt. Of Tax to Rescind or Refund - Lottery Credit to be applied = Net Tax to Rescind or Refund ~[; If refund, date taxes paid _1[Cs Pers. Prop. 4,600 -4,600 Land 0 Improvement 0 Total 4,600 0 -4,600 119.51 119.51 Mark the Basis for Rescinding or Refunding (Wisc.Stats. 74.33): a. A clerical error has been made in the description of the property or in the computation of the tax. b. The assessment included real property improvements that did not exist on the assessment date. c. The property is exempt by law from taxation. d. X The property is not located in the taxation district for which the tax roll was prepared. e. A double assessment has been made. f. An arithmetic, transposition, or similar error has occurred. Explain Reason in Detail: (Attach addendum or documentation if needed) Business Closed ram 44pet , City Assessor