Board of Review (BOR)

Scheduling Objections

  1. If the assessor changed an assessment at open book in the morning, gave the property owner a 15 day notice (30 days for a revaluation), and the municipality began the BOR that afternoon, how long would the Board have to be kept open?
  2. Must the property owner always provide an estimate of the length of time for the hearing?
  3. If the property owner is not present during scheduling, how should the BOR notify the owner of his/her hearing?
  4. Does the law allow an assessor to hold open books for more than one district at a time?
  5. Is the assessor present at the meeting within the first 30 days of the second Monday of May if the assessment roll is not complete?
  6. Does the BOR provide written notice of determination to the object?
  7. Must the BOR adjourn to another day in order for the clerk to physically mail the Notices of Determination if the Board concludes its business at a time the post office is not open?

  1. If the assessor changed an assessment at open book in the morning, gave the property owner a 15 day notice (30 day for a revaluation), and the municipality began the BOR that afternoon, how long would the Board have to be kept open?

    After the initial meeting, unless the property owner has been provided and then signed the appropriate waiver, the BOR would need to adjourn and reconvene 15 or more days later, 30 days for a revaluation, to give the property owner an opportunity to object to the assessment as revised at open book. By doing so the assessor has met the notice requirements under sec. 70.365, Wis. Stats. If the assessor changes the assessment at the open book no additional notice is required when the person assessed waives the right to the notice of the changed assessment in writing on a form prescribed or approved by DOR. Under this scenario, the assessor is not required to give an additional 15- or 30-day notice. The BOR would not be required to be kept open longer than otherwise needed.

  2. Must the property owner always provide an estimate of the length of time for the hearing?

    Yes. Sec 70.47 (7)(ad). Wis. Stats., states "…and the person's reasonable estimate of the length of time that the hearing will take."

  3. If the property owner is not present during scheduling, how should the BOR notify the owner of his/her hearing?

    The law does not specify the type of notice, but does require that it be given at least 48 hours prior to hearing the objection. We recommend that the Board provide notice by first class mail, and do an affidavit of mailing. We recommend mailing the notice at least five days prior to the hearing, which would allow for the 48-hour notice plus another three days for mail delivery.

  4. Does the law allow an assessor to hold open books for more than one district at a time?

    No. The law does not allow this. Holding multiple district open books at the same time would require that a municipality's assessment records be removed from the municipality, and require property owners to travel to another municipality for their open book.

  5. Is the assessor present at the meeting within the first 30 days of the second Monday of May if the assessment roll is not complete?

    Yes. The assessor must be present at the meeting held during the first 30 days following the second Monday of May. If the assessment roll is not complete, the assessor must attend to inform the Board as to when the roll will be completed.

  6. Does the BOR provide written notice of determination to the objector?

    Written notice of determination is mandatory and must be served by personal delivery or by certified mail return receipt requested. The state-prescribed form PR-302 includes the amount of the assessment as finalized by the BOR, as well as the required explanation of appeal rights.

  7. Must the BOR adjourn to another day in order for the clerk to physically mail the Notices of Determination if the Board concludes its business at a time the post office is not open?

    The law specifies the notices will be delivered or mailed prior to final adjournment of the BOR. While it is cumbersome to adjourn the board and reconvene after the notices have been mailed, that is the required procedure.

    It would be theoretically possible for the clerk to, before adjournment, at a time when the post office is closed, mail the notices in a U.S. Post Office mailbox, execute the affidavit, and return to the BOR for adjournment. By doing so, it would be possible to get a return receipt, but it would not be possible to obtain proof of mailing in the form of a U.S. Postal Service Receipt for Certified Mail, PS Form 3800. It would be preferable for the clerk to obtain proof of certified mailing in the form of the U.S. Postal Service Receipt for Certified Mail which is only available when the Post Office is open. Whether or not an article of certified mail is actually delivered, the return receipt cards are often not returned to the sender. If the clerk has not obtained proof of mailing (available only when the Post Office is open) and if the return receipt card is not returned, the Board will have no proof of complying with sec. 70.47(12), Wis. Stats.

Note: For more property assessment information, visit revenue.wi.gov/propertytax/index.html

February 27, 2015