Board of Review (BOR) - Filing Objections/Forms

  1. What is considered "filing of the objection form" with the BOR clerk?

  2. As a property owner, is there a specific form I should complete to give my notice of intent to file an objection?

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

  1. What is considered "filing of the objection form" with the BOR clerk?

  2. First, a property owner must provide the BOR clerk with a written or oral notice of intent to file an objection at least 48 hours before the first scheduled meeting. He or she must then fill out a written objection form (PA-115A-Objection Form for Real Property Assessment or Form PA-115B-Objection Form for Personal Property Assessment). This written objection is considered filed if the BOR clerk's office receives it within the first two hours of the first BOR meeting. The law does not state whether filing by fax or email constitutes a "written" objection. Municipalities should adopt a consistent position concerning electronic filing.
    If the property owner did not provide a 48-hour notice of intent to object, he or she must submit the written objection form and request a waiver (of the notice of intent to file requirement) during the first two hours of the BOR's first meeting.

  3. As a property owner, is there a specific form I should complete to provide my notice of intent to file an objection?

  4. No. You must give the BOR clerk either a written or oral notice of intent. There is no specific form for your notice. The Wisconsin Department of Revenue encourages you to submit a written notice. We also recommend that the clerk's office maintain a log of telephone calls it receives which are notices of intention to file objections. When it's receiving your verbal notice of intent, a municipality could encourage you to complete the official objection form (Form PA-115A-Objection Form for Real Property Assessment or Form PA-115B-Objection Form for Personal Property Assessment) 48 hours before the first meeting, which would also serves as notice of intent.

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

    For more property assessment information, visit the property tax landing page.