Board of Review (BOR)

Removal of Members

  1. Can a property owner request removal of more than one BOR member?
  2. Can an alternate BOR member be removed?
  3. How can the BOR conduct business if a Board member cannot attend a regularly scheduled meeting, and at that meeting, a board member(s) is asked to be removed?
  4. What is the impact on the validity of the BOR actions if the trained member is removed from a specific case?
  5. Can the assessor ask for a BOR member to be excused, citing any of the reasons the property owner is allowed to cite?

  1. Can a property owner request removal of more than one BOR member?

    Yes. Only one member can be removed under sec. 70.47(6m)(a)1, Wis Stats., where no cause is identified if a timely request for removal is given in accordance with the provisions spelled out in sec. 70.47(6m)(a)1, Wis. Stats. (this procedure is not available in 1st and 2nd class cities). In addition, member(s) can be removed for bias under sec. 70.47(6m)(a)3, Wis. Stats.

  2. Can an alternate BOR member be removed?

    Yes. An alternate member can be removed for bias if the property owner follows the procedures as defined in sec. 70.47(6m)(a)3, Wis. Stats.

  3. How can the BOR conduct business if a Board member cannot attend a regularly scheduled meeting, and at that meeting, a board member(s) is asked to be removed?

    The municipality should provide for alternate members by ordinance prior to the BOR meeting so alternates would be available for all the meetings.

  4. What is the impact on the validity of the BOR actions if the trained member is removed from a specific case?

    There is no impact as long as a quorum of the BOR decides the case. The requirement is that the BOR as a body includes a trained member, but it is not necessary to have a trained member hear a specific objection if the trained member is removed. The trained member can remain in the room and is allowed to offer procedural advice to the board of review.

  5. Can the assessor ask for a BOR member to be excused, citing any of the reasons the property owner is allowed to cite?

    The assessor may request removal of a BOR member under sec. 70.47(6m)(a)3, Wis. Stats., for bias. Only the property owner may request removal for no stated reason under sec. 70.47(6m)(a)1, Wis. Stats.

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

February 27, 2015