Board of Review (BOR)

Filing Objections/Forms

  1. What constitutes "filing of the objection form " with the clerk of the BOR? Can it be filed electronically; by mail; by fax; in person during the first 2 hours of the BOR?
  2. Is a form required for the property owner to give notice of intent to file an objection?
  3. Can I appeal directly to a circuit court without going to the BOR?

  1. What constitutes "filing of the objection form " with the clerk of the BOR? Can it be filed electronically; by mail; by fax; in person during the first 2 hours of the BOR?

    Assuming the property owner gave 48-hour notice of intent to object, a written objection is considered filed if it is received in the clerk's office within the first two hours of the first BOR meeting. The law is silent as to 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 give 48-hour notice of intent to object, an appearance during the first two hours of the BOR meeting would be mandatory in order to request a waiver of the notice of intent to file requirement.

  2. Is a form required for the property owner to give notice of intent to file an objection?

    No. The notice must be given to the clerk of the BOR, and may be either written or oral. Written notice should be encouraged. We would recommend that the clerk's office maintain a log of the telephone calls it receives which are notices of intention to file objections. Municipalities could encourage property owners to complete the official objection form 48 hours prior to the first meeting, which would also serve as notice of intent.

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

    Starting in 2015, the BOR has the authority to waive a BOR hearing and allow the property owner an appeal directly to the circuit court:

    • BOR may waive a BOR hearing at the request of the property owner, assessor or at its own discretion
    • Property owner must:
    • BOR reviews hearing waiver requests during the first BOR meeting
    • BOR issues a determination, sustaining the assessment established by the assessor
    • Property's assessment at the time of the BOR is reviewed by circuit court
    • Property owner is responsible for initiating action in circuit court within 60 days
    • Claim of excessive assessment under sec. 74.37, Wis. Stats., is not available if the BOR waives the BOR hearing
    • An appeal to DOR under sec. 70.85, Wis. Stats., is not available if the BOR waives the BOR hearing

Note: For more property assessment information, visit revenue.wi.gov/propertytax/index.html

February 27, 2015