Board of Review (BOR)

Hearings/Proceedings

  1. Is the chief executive officer or their designee, who is the only Board member required to attend training, also the BOR chair?
  2. What is the minimum number of Board members required to hear objections?
  3. What if the assessor did not change the value at open book and the case went to the BOR where the assessor agreed with what the property owner presented?
  4. What is the impact on a BOR if the municipality does not pass an income information confidentiality ordinance?
  5. Does the BOR need to record deliberations?
  6. What should the board do if a property owner refused a written request by certified mail for the assessor to view the property?
  7. What should the BOR do if the property owner fails to answer question number 5 on the objection form, "What is the taxable value of the property as of January 1"?
  8. Can I appeal directly to a circuit court without going to the BOR?
  9. Can I provide information to the BOR over the phone or in writing?

  1. Is the chief executive officer or their designee, who is the only Board member required to attend training, also the BOR chair?

    No. There is no requirement that the person receiving the required BOR training be the chair of the BOR.

  2. What is the minimum number of Board members required to hear objections?

    As few as 2 members may hold a hearing of the evidence if the requirements of sec. 70.47(9), Wis. Stats., are met. However, if one or more members are removed, then 3 or more board of review members must hear the objection in order to issue a determination.

  3. What if the assessor did not change the value at open book and the case went to the BOR where the assessor agreed with what the property owner presented?

    If the assessor agrees with the property owner at open book, the value should be changed at that time before the assessor's affidavit is signed. Once the affidavit is signed, the assessor is compelled to defend the value in the roll unless an obvious palpable error has been made. In all cases the BOR must decide based on the evidence presented to it.

  4. What is the impact on a BOR if the municipality does not pass an income information confidentiality ordinance?

    There would be no impact on the BOR in its attempt to obtain information needed to make a decision. The assessor can request income and expense information from the property owner without an ordinance; however, a confidentiality ordinance would help the assessor obtain the information.

  5. Does the BOR need to record deliberations?

    Yes. All proceedings of the BOR must be recorded in the clerk's minute book, and either by a stenographer or by a recording device. This includes both the evidentiary hearing and the deliberative sessions.

  6. What should the board do if a property owner refused a written request by certified mail for the assessor to view the property?

    The board should conduct a prehearing and establish whether entry was or was not permitted. If it is found that the written request by certified mail to view the property was refused, then under sec. 70.47(7)(aa), Wis. Stats., the property owner or his/her agent is not allowed to appeal before the BOR. The board should not issue a "Notice of Board of Review Decision."

  7. What should the BOR do if the property owner fails to answer question number 5 on the objection form, "What is the market value of the property as of January 1"?

    Before swearing in the property owner the clerk should ask the property owner to submit a completed form with this question answered. If the property owner still refuses to properly complete the question, the board should conduct a pre-hearing and determine that the BOR will not hear the case. Under sec 70.47(7) Wis. Stats., the written objection is required and states that: “…the board shall require that any forms include stated valuations of the property in question.” A BOR determination notice should not be issued. When the value being appealed is based on a market value class, case law is well-established regarding the necessity of the appellant providing an opinion of value on the objection form. If the appeal is of a non-market value class, the clerk should ask for the approximate acres and an estimate of the correct assessed value of those acres.

  8. Can I appeal directly to a circuit court without going to the BOR?

    Starting in 2015, the BOR has the authority to waive a BOR hearing and allow the property owner an appeal directly to the circuit court:

    • BOR may waive a BOR hearing at the request of the property owner, assessor or at its own discretion
    • Property owner must:
    • BOR reviews hearing waiver requests during the first BOR meeting
    • BOR issues a determination, sustaining the assessment established by the assessor
    • Property‚Äôs assessment at the time of the BOR is reviewed by circuit court
    • Property owner is responsible for initiating action in circuit court within 60 days
    • Claim of excessive assessment under sec. 74.37, Wis. Stats., is not available if the BOR waives the BOR hearing
    • An appeal to DOR under sec. 70.85, Wis. Stats., is not available if the BOR waives the BOR hearing
  9. Can I provide information to the BOR over the phone or in writing?

    The BOR is required to hear upon oath, by telephone, all ill or disabled persons who present to the board a letter from a physician, osteopath, physician assistant, or advanced practice nurse prescriber that confirms their illness or disability.

    Starting in 2015, the BOR may accept sworn information over the telephone or a sworn written statement:

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

February 27, 2015