Board of Review
Board of Review
Appointments are required. You must complete and turn in the following forms 48 hours prior to the first meeting of the Board of Review: Notice of Intent to File Objection and Objection for Real Property Assessment. These forms and the Property Assessment Appeal Guide for Wisconsin Real Property Owners can be found below under “Helpful Links and Guides for Property Owners”.
Notice of Assessments
If you do not understand how your assessed value was calculated, or disagree with your assessed value, contact the Assessor’s Office. For any given year, you can request that the assessor review your assessed value. The assessor will inspect your property to ensure that the information contained in their files is correct. An informal meeting can be requested before the Board of Review meets. Property owners will be able to discuss how their assessed values were determined.
Open Book Meeting Dates
Appointments are required. As a reminder, Open Book refers to the time during which the entire Assessment Roll, which is the detailed listing of the assessed value of all properties in the Village, is made available to the public. Additionally, the Assessor will be present during some of this time to answer questions. Property owners with concerns about their property value are encouraged to contact the Assessor prior to the Board of Review. At times, changes can be made without use of the formal Board of Review process.
Board of Review
The Board of Review is a quasi-judicial body that operates under State of Wisconsin statutes and decisions reached in previous court cases. If you feel your assessment is not correct, you can appeal your assessment to the Board of Review. While you can appeal your assessment directly to the Board of Review, it is highly recommended that you first contact the Assessor’s Office. Minor errors and misunderstandings can often be corrected at an informal meeting with the Assessor’s Office first.
To appeal your assessment to the Board of Review, you must be able to demonstrate in a factual and meaningful way, that there is an error in the assessor’s valuation. Only actual sales of comparable properties are accepted as evidence. The Board of Review does not recognize a comparison of the assessed value of your property to those of other properties as a basis to change an assessment. Wisconsin Case Law precludes this type of comparison since it is impossible to determine that the assessed values of the comparable properties used are correct.
- Members of the Board of Review sit as judges to hear the evidence presented.
- Board Members may not have any ex-parte contact.
- The Board does not independently set valuation.
- The Board does not do-over the work of the Assessor.
- The Board cannot substitute their judgment or idea of value for the Assessor’s opinion.
- The Board cannot change any value fixed by the Assessor, except upon sworn oral testimony produced for that purpose.
- The Board shall correct all errors in description and computations.
- The Board may subpoena witnesses, if necessary.
- The Board makes decisions based on evidence presented by persons under oath.
- The Board is not an assessing body.
- The Board’s function is not of valuation.
- The Board is bound to accept the Assessor’s assessment as correct unless there is competent sworn testimony not contradicted by other evidence that proves the assessment to be incorrect.
Helpful Links and Guides for Property Owners
Notice of Intent to File Objection with Board of Review
Department of Revenue – Filing Objections / Forms
Objection Form for Real Property Assessment
2022 Guide for 70.75 Reassessments