July 14, 2017
To: Statutory Assessors, Assessors, Real Property Listers,
County Clerks & Treasurers, Municipal Clerks & Treasurers
The Wisconsin Department of Revenue (DOR) would like to inform you of a Wisconsin Supreme Court decision,
Milewski v. Town of Dover, that may affect your current Boards of Review for tax year 2017 assessments.
Supreme Court Decision Overview
- Case focused on a property owner's denial of the assessor's request to view the interior of the property
- Under
sec. 70.47(7)(aa), Wis. Stats., the local Board of Review (BOR) denied the property owner a hearing
- Property owner challenged in court the provision under sec. 70.47(7)(aa) as unconstitutional
- Court did not strike down sec. 70.47(7)(aa),
but it found the way the BOR applied the statute to this particular property owner (denying a hearing) was unconstitutional
- Court remanded the case to circuit court for further proceedings consistent with the opinion
Local Government Immediate Impact
- If the BOR filing requirements are met, allow property owners an appeal to the BOR
- BOR should allow an appeal whether the assessor was provided access to view the property's interior or not
Next Steps
- DOR will provide draft long term guidance as part of a public comment period for the 2018 Wisconsin Property Assessment Manual
- Contact us at bapdor@wisconsin.gov with questions or information to consider for drafting the long term guidance on this case
Certification statement