April 14, 2020

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

NOTE: Before distributing Notices of Changed Assessment, scheduling Open Book and Board of Review, review DOR's Property Assessment and Taxation Information. View all of DOR's COVID-19 announcements.

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.)
  • Publish a class 1 notice under ch. 985 of the time and place of the first meeting of the board under sec. 70.47(3), Wis. Stats., and of the requirements under sec. 70.47(7) (aa) and (ac) to (af), Wis. Stats.
  • Notice must be published 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 Changed Assessment (PR-301) must contain the same dates provided in the meeting notice.

BOR Training

• Complete 2020 training session for current information
  • Note: training materials have been updated for 2020
• BOR training options: BOR Training 
• Provide BOR Training Affidavit (Form PA-107) as required by law

BOR and Open Book Calendar – NEW PROCESS

Enter your Open Book/BOR information through your "My DOR Government Account" and edit the information as needed.

• Entering information
  • Use your My DOR Government Account to access the Open Book and Board of Review Calendar (BOR-C)
  • You must be authorized to file on behalf of the municipal clerk to enter information


• Need help using My DOR Government? – review Online Filing Help – Using My DOR Government Account


• To get started, follow these steps:
  1. Visit your My DOR Government Account
  2. Select the Open Book and Board of Review Calendar
  3. Select "Start Filing"
  4. Complete the Assessment Type, Open Book and Board of Review information
  5. Select "Next"
  6. Complete the Preparer/Signature Statement
  7. Select "Submit"
  8. If information changes, make updates by following the same process
  9. View your information here

See the BOR Guide and common questions for additional information.

If you have questions, contact us at bapdor@wisconsin.gov