Board of Review Information
BOARD OF REVIEW FUNCTION:
A board of review is not an assessing body, but a quasi-judicial body whose duty it is, to hear evidence tending to show error in the assessment roll, and to decide on such evidence whether or not the assessor’s valuation is correct.
Before a property owner can appear before the board of review, he/she must file a proper written objection with the City Clerk. (Forms available)
An objector must file an Intent to Object a minimum of 48 hours prior to the first scheduled meeting of the Board of Review.
The Board of Review may grant a waiver of the 48 hour notice of an intent to file a written or oral objection if a property owner who does not meet the notice requirement appears before the Board during the first two hours of the first meeting, shows good cause for failure to meet the 48 hour notice requirement and files a written objection.
The Board of Review may waive all notice requirements and hear the objection even if the property owner fails to provide written or oral notice of an intent to object 48 hours before the first scheduled meeting, and fails to request a waiver of the notice requirement during the first two hours of the meeting, if the property owner appears before the Board of any time up to the end of the fifth day of the session or up to the end of the final day of the session if the session is less than five days, and FILES A WRITTEN OBJECTION AND PROVIDES EVIDENCE OF EXTRAORDINARY CIRCUMSTANCES.
No person can appear before the board to contest an assessment of any real or personal property if he has refused a reasonable written request of the assessor by registered mail to view such property. [Wis. Stats. 70.47(7)(aa)]
At the hearing before the board of review, the property owner or representatives and witnesses shall be heard first. [Wis. Stats 70.47(8)(b)]
The taxpayer must make a full disclosure to the board with respect to the property objected to, but he/she must also make a full disclosure of all property he owns within the City. [Wis. Stats. 70.47(1)]
As a part of the taxpayer’s case, he/she or attorney may then question the assessor as an adverse witness.
The assessor of the board may compel the attendance of witnesses or may require the production of all books, inventories, appraisals, documents and other data which may throw light upon the value of the property.
The assessor’s valuation for the purpose of taxation is presumed correct, and that valuation will not be changed or set aside in the absence of evidence to overturn it. Although this presumption must give way to undisputed competent evidence establishing a lower value. The burden of proof is, then, upon the complainant/objector.
The taxpayer cannot expect the board to change his/her assessment simply because he/she can show that all properties are not assessed at the 100% of full value. Instead, he/she must show that the level of his/her assessment is out of line with other like and similar properties in the municipality.
The above information has been compiled to assist taxpayers file an objection, and to understand the workings of the Board of Review.
The Board of review usually meets shortly after the second Monday in May
OPEN BOOK - April 20, 2023, 3:00 p.m. to 5:00 p.m. at City Hall, 207 S. Forrest St., Stoughton
BOARD OF REVIEW - May 24, 2023, 10:00 a.m. to 12:00 p.m. at City Council Chambers, (2nd floor of Public Safety Building) 321 South Fourth St., Stoughton
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