April 5, 2019

To: Municipal Clerks, Treasurers, County Listers, Clerks, Treasurers and Assessors

The Wisconsin Department of Revenue (DOR) is providing Open Book and Board of Review (BOR) information.

Start Date – 7 Day Interim

State law (sec. 70.47(1), Wis. Stats.) requires the BOR to meet annually during a 45-day period, starting the fourth Monday of April; no sooner than seven days after the last day the assessment roll is open for examination, under sec. 70.45, Wis. Stats.

• Example: an Open Book occurs on a Tuesday. The earliest the BOR can be scheduled is the following Tuesday.
• During this seven-day period, an assessor can elect not to sign the affidavit and continue to make changes and sign the affidavit on the day of the BOR's first meeting. Alternately, the assessor can elect to sign the affidavit immediately after the Open Book meeting and make no changes during the seven-day period before the BOR begins.

Notices

• Open Book (sec. 70.45, Wis. Stats.)
• Assessment roll is complete and delivered to the clerk (or when a date is anticipated)
• Publish a Class 1 notice or post notice (verify requirements in your municipality) at least 15 days before the first day the assessment roll is open for examination

Note: The notice requirement is a minimum standard – publishing earlier than that date is compliant with state law.

• BOR (sec. 70.47(2), Wis. Stats.)
• Clerk must publish a Class 1 notice, place the notice in at least three public places and place a notice on the door of the town hall (or village hall, council chambers, city hall) with the time and place of the BOR's first meeting
• Notice must be posted at least 15 days (maintenance year) or 30 days (revaluation year) before the BOR's first meeting

Note: The notice requirement is a minimum standard – publishing earlier than that date is compliant with state law.

• BOR – Meet to Adjourn (sec. 70.47(3)(aL), Wis. Stats.)
• Assessment roll will not be completed during the 45-day period beginning the fourth Monday in April
• BOR must hold an initial meeting and adjourn – initial meeting notice requirements listed above must be met
• BOR clerk posts a written notice on the outer door of the meeting place when the BOR will resume. The dates provided in the notice must take into account the required seven-day period between Open Book and BOR. Further, the date the roll is (or is anticipated) to be completed determines when the clerk needs to provide notice to the Open Book.

Note: The Notice of Assessment (PR-301) must contain the same dates provided in the meeting notice.

BOR Training

• Attend a 2019 training session for current information
• NOTE: training materials have been updated for 2019
• BOR training options: BOR Training 
• Provide BOR Training Affidavit (Form PA-107) as required by law

BOR and Open Book Calendar

Enter your Open Book/BOR information in the calendar and edit the information as needed.

• Entering information
  • You must be authorized to enter information in the calendar. You will use your WAMS ID to access the calendar. If you already have a WAMS ID, you must still request authorization to the calendar.
• Don't have a WAMS ID? – if you do not have a WAMS ID, review these instructions
• Have a WAMS ID but need Calendar Authorization? Follow these steps:
  1. Visit the Open Book/BOR Calendar Entry page
  2. In the "Municipality Access" box, click "Access - 2019 calendar" and enter your WAMS ID to request authorization to access the calendar
  3. Receive confirmation email from DOR granting access to the Open Book/BOR Calendar
• Once authorized, follow these steps:
  1. Use your authorized WAMS ID to login to the Open Book/BOR Calendar
  2. Choose the county and municipality
  3. Select the assessment type
  4. Enter the municipality's Open Book and BOR information
  5. Click "Save" to finish
  6. Note: For more information, review these instructions

See the BOR Guide and common questions for additional information.

If you have questions, contact us.