Board of Review

The WI Department of Revenue has received inquiries concerning Board of Review law for 2000. 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 listed them below.

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

The Wi Department of Revenue offers publications that discuss board of review procedures. There are two listed: "Guide for Board of Review Members" and the "Property Assessment Appeal Guide".

Removal of Members

  1. Can a property owner request removal of more than one Board of Review member?
  2. Can an alternate Board of Review member be removed?
  3. How can the Board of Review 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 Board of Review actions if the trained member is removed from a specific case?
  5. Can the assessor ask for a Board of Review 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 Board of Review 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 Board of Review member be removed?

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

  3. How can the Board of Review 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 Board of Review meeting so alternates would be available for all the meetings.

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

    There is no impact as long as a quorum of the Board of Review decides the case. The requirement is that the Board of Review 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 Board of Review member to be excused, citing any of the reasons the property owner is allowed to cite?

    The assessor may request removal of a Board of Review 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.

January 16, 2008