Board of Review

Overview

Wisconsin's Board of Review (BOR) plays a crucial role in the property tax assessment appeal process, ensuring fairness and accuracy in property assessments. Property owners have the right to object to their property assessments, which is enshrined in the state constitution as part of due process.

The BOR, operating under specific statutory duties outlined in Wisconsin State Statutes 70.46-70.48, addresses various aspects of assessment errors, including description and computation errors, omitted property, and double assessments. Property owners can file objection forms with the City Clerk, who then schedules appointments with the Board.

During the BOR proceedings, property owners can present their case, discuss their assessment with the assessor, and provide relevant information or sworn testimony to support their appeal. Acting as a quasi-judicial body, board members must base their decisions solely on the information presented during the hearing and in accordance with applicable statutes.

Overall, the BOR is an essential avenue for property owners to seek redress for perceived assessment inaccuracies, ensuring that property tax assessments are fair and equitable.