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HomeMy WebLinkAbout10. 17-342 JULY 11, 2017 17-342 RESOLUTION (CARRIED 7-0 LOST LAID OVER WITHDRAWN ) PURPOSE: APPROVE SETTLEMENT AGREEMENT WITH MENARD, INC. FOR PROPERTY TAX ASSESSMENTS FOR TAX YEARS 2016 AND 2017 FOR PROPERTY LOCATED AT 2351 WESTOWNE AVENUE INITIATED BY: LEGAL DEPARTMENT WHEREAS, Menard, Inc. filed suit challenging the property tax assessment for its property located at 2351 Westowne Avenue in the City of Oshkosh; and WHEREAS, the parties have reached a tentative settlement of this matter contingent upon the approval of the Common Council compromising the claims for tax years 2016 and 2017. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that the proper City officials are hereby authorized to enter into an appropriate settlement agreement with Menard, Inc. pertaining to property located at 2351 Westowne Avenue in the City of Oshkosh in resolution of current litigation between the parties, 16- CV-672 in Winnebago County Circuit Court, according to the following terms and conditions: ➢ City staff will adjust the 2016 and 2017 assessments on the parcel to reflect a total assessed value amount of$9,100,000 for each year. ➢ The City will refund taxes in the amount of$25,398.01 for tax year 2016. ➢ Menard,Inc. will dismiss the lawsuit against the City and the parties assert that they will release any claims against the other party and will not file any further actions against the other party in relation to the subject matter of this litigation. JULY 11, 2017 17-342 RESOLUTION CONTD BE IT FURTHER RESOLVED that the proper City Officials are hereby authorized and directed to execute and deliver an agreement substantially in compliance with the terms listed above, any changes in the execution copy being deemed approved by their respective signatures, and said City officials are authorized and directed to take those steps necessary to implement the terms and conditions of the Agreement. TO: Mayor and Members of the Common Council FROM: Lynn A. Lorenson, City Attorney DATE: June 30, 2017 RE: Approve Settlement Agreement with Menard, Inc. for Property Tax Assessments for Tax Years 2016 and 2017 for Property Located at 2351 Westowne Avenue BACKGROUND Menard, Inc. has filed suit claiming excessive assessment for its property located at 2351 Westowne Avenue in the City of Oshkosh seeking a refund of taxes paid in 2016. The Menards store is located on an approximately 18 1/2 acre site on Westowne Avenue on the west side of Oshkosh near the interchange of Interstate 41 and Highway 21. The site contains the main Menards store building along with three storage buildings, a guard shed and site improvements including paved parking and lighting. ANALYSIS The 2016 Total Assessed Value of the property established by the Assessor was $10,081,300.00. Menard, Inc. requested a waiver of hearing before the Board of Review which was granted and Menard filed suit in Winnebago County Circuit Court seeking a reduction in value from $10,831,300.00 to $5,932,188.00. The parties agreed to mediation and reached a settlement establishing the assessed value at $9,100,000 for 2016 together with an agreement to set the 2017 assessed value at the same value. The City Assessor reviewed the property and believes that the proposed settlement is fair and equitable given the nature of the building, its condition and the condition and structure of the outbuildings and other improvements. FISCAL IMPACT Using the 2016 assessed values and tax rates, the refund for 2016 will be $25,398.01. The appropriate amounts will be calculated for chargebacks to each of the taxing jurisdictions. The Finance Department's calculations are attached to this memorandum. Because the property tax City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5000 http://www.ci.oshkosh.wi.us roll has not yet been set for the 2017 tax year, the assessor will make an appropriate adjustment for 2017 as required by the agreement and the taxes will be calculated based on the adjusted amount when tax bills are sent in December. RECOMMENDATION Based upon all of the facts of this case, the Staff recommends that the Council pass the proposed resolution and authorize staff to enter into an appropriate settlement agreement with Menard, Inc. for the 2016 and 2017 tax years. Respectfully Submitted, Lynn A. Lorenson City Attorney Approved: Mark A. Rohloff City Manager City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5000 http://www.ci.oshkosh.wi.us