Board of Review

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 published them below under the following subject headings.

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

Decisions

  1. Must the Board of Review provide written notice of determination to the objector?
  2. How must the roll call votes of the Board of Review be recorded?

  1. Must the Board of Review 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 Board of Review, as well as the required explanation of appeal rights.

  2. How must the roll call votes of the Board of Review be recorded?

    The roll call votes must be recorded both in the clerk's minute book, and either by a stenographer or by a recording device.

Page last updated April 8, 2014