Board of Review (BOR) - Hearings/Proceedings

​ Sec. 70.47, Wis. Stats.

  1. How is the BOR chairperson selected?

  2. Is the municipality's chief executive officer (or his/her designee) automatically the BOR chairperson if he/she attends the required BOR training?

  3. What is the minimum number of board members required to hear objections?

  4. What if the assessor did not change the value at Open Book and the case went to the BOR where the assessor agreed with what the property owner presented?

  5. What is the impact on the BOR if the municipality does not pass an income information confidentiality ordinance?

  6. Does the BOR need to record deliberations?

  7. What should the BOR do if a property owner refuses a written request by certified mail for the assessor to conduct an exterior view of the property?

  8. What should the BOR do if the property owner fails to answer on the objection form, "What is the taxable value of the property as of January 1?"

  9. Can I appeal directly to the circuit court without going to the BOR?

  10. Can I provide information to the BOR over the phone or in writing?

  11. ​How does a municipality conduct an in-person and virtual BOR?

  12. If a municipality is conducting a revaluation, does it have to provide a 30-day notice for its initial BOR meeting which is held for adjourning to a future date?

  13. If the first BOR meeting adjourns to a future date since the assessment roll is not complete, does the municipality need to provide another 30-day notice?


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