|
Every municipality in Wisconsin holds a Board of Review (BOR) to finalize the assessment roll, which serves as the basis for property tax calculations. This important process ensures that property assessments are accurate, fair, and equitable across the community.
What is the Board of Review?
The Board of Review operates much like a court hearing. Its purpose is to verify the accuracy of the assessment roll and hear any formal objections from property owners who believe their property has been incorrectly assessed.
During the hearing, only the property owner and the assessor may present evidence. The Board may ask questions to better understand the case, but decisions must be based solely on the evidence provided during the proceeding. If the property owner does not provide sufficient evidence to support their claim, the assessor’s value is presumed to be correct.
Key Components of the Board of Review Process:
Guide to the Board of Review
All BOR members are required to follow procedures outlined by the Wisconsin Department of Revenue (DOR). This guide ensures consistency and fairness in every municipality. Click here to read the DOR’s Guide to Board of Review
The Assessment Roll
The Assessment Roll is the official record listing all taxable properties within the municipality along with their assessed values. These assessments, made annually by the municipal assessor, aim to reflect each property's fair market value. Property owners are notified of their assessments in advance and may review the roll at their local municipal office.
Board of Review Meetings
These meetings provide a formal setting where property owners can challenge their assessed values. The BOR is typically made up of elected officials and trained local residents listen to both sides before making a decision. Meetings are publicly noticed, and appeals must follow strict procedural steps to be considered.
Roles & Responsibilities
The Municipal Clerk
The clerk plays a pivotal role in coordinating the BOR process. Key duties include:
- Notifying property owners of their assessments
- Scheduling hearings
- Ensuring legal and procedural requirements are met
- Recording all proceedings and decisions
The Assessor
The assessor is responsible for:
- Determining property values based on fair market conditions
- Justifying these values using sales data, property characteristics, and adjustments
- If no compelling evidence is presented to challenge an assessment, the assessor’s value stands.
The Property Owner
To challenge an assessment, the property owner must present clear, credible evidence such as:
- Recent sales of comparable properties
- Independent appraisals
- Unique property conditions that affect value
- Preparation and documentation are essential for a successful appeal.
Presenting and Evaluating Evidence
The hearing begins with the property owner presenting their case, followed by the assessor’s response. BOR members may ask questions to fully understand the facts. No outside evidence may be considered—only what is presented during the hearing.
Board of Review Decisions
After reviewing all evidence, the BOR will deliberate and make one of the following determinations:
- Uphold the existing assessment
- Lower the assessment
- Increase the assessment (if the evidence shows the property is undervalued)
Decisions are then recorded, and any changes are reflected in the final assessment roll. Property owners are formally notified of the outcome.
| 
