Board of Review

The WI Department of Revenue has received inquiries concerning Board of Review law for 2000. These questions cover portions of Sections 70.45, 70.46, and 70.47, Wis. Stats. We have compiled the questions and their answers and have listed them below.

These questions cover some of the less obvious points of the Board of Review law. In addition to these questions and answers, other references available are the WI state statutes, municipal attorneys, the various Guides published by the WI Department of Revenue, the Wisconsin Property Assessment Manual, and your municipal associations (Wisconsin Towns Association, League of Wisconsin Municipalities, and Alliance of Cities). Please contact the appropriate District Supervisor of Equalization if you need additional information.

The Wi Department of Revenue offers publications that discuss board of review procedures. There are two listed: "Guide for Board of Review Members" and the "Property Assessment Appeal Guide".

Filing Objections/Forms

  1. What constitutes "filing of the objection form " with the clerk of the Board of Review? Can it be filed electronically; by mail; by fax; in person during the first 2 hours of the Board of Review?
  2. Is a form required for the property owner to give notice of intent to file an objection?

  1. What constitutes "filing of the objection form " with the clerk of the Board of Review? Can it be filed electronically; by mail; by fax; in person during the first 2 hours of the Board of Review?

    Assuming the property owner gave 48-hour notice of intent to object, a written objection is considered filed if it is received in the clerk's office within the first 2 hours of the first Board of Review meeting. The law is silent as to whether filing by fax or e-mail constitutes a "written" objection. Municipalities should adopt a consistent position concerning electronic filing.

    If the property owner did not give 48-hour notice of intent to object, an appearance during the first 2 hours of the Board of Review meeting would be mandatory in order to request a waiver of the notice of intent to file requirement.

  2. Is a form required for the property owner to give notice of intent to file an objection?

    No. The notice must be given to the clerk of the Board of Review, and may be either written or oral. Written notice should be encouraged. We would recommend that the clerk's office maintain a log of the telephone calls it receives which are notices of intention to file objections. Municipalities could encourage property owners to complete the official objection form 48 hours prior to the first meeting, which would also serve as notice of intent.

Last updated January 16, 2008