Board grants late‑filing waiver for taxpayer who described extended hospitalization

The Kenosha Board of Review voted July 24 to waive the 48‑hour notice requirement so taxpayer Randolph Moffitt may pursue an objection despite missing the statutory filing window. The board heard sworn testimony from Moffitt about an extended, incapacitating illness, and members discussed whether his circumstances met the higher "extraordinary circumstances" threshold the board reserves for late filings.

Moffitt described a prolonged medical episode in which he called it "very, very ill," saying he required hospitalization, procedures and lengthy recovery that left him unable to prepare or file tax objection paperwork. Counsel and board members discussed documentary evidence but agreed verbal testimony could constitute credible evidence; one board member noted the training manual allows the board to consider testimony as evidence. After deliberation, a board member moved to allow the waiver "of the required 48 hour notice of intent to file due to extraordinary circumstances," a motion seconded and approved on roll call (four ayes). The clerk said the board will submit his objection to the city assessor's office and the taxpayer will continue the process with the assessor.

The board did not require hospital records to be added to the public record; members emphasized they could accept the taxpayer's credible testimony as evidence of extraordinary circumstances. The decision allows Moffitt's objection to proceed to the assessor's office for further review.