BOARD OF REVIEW
October 10, 2023 | 5 - 7 PM
Note: BOR’s function is not one of valuation, but of deciding if the facts presented, under oath before the BOR, are valid . The BOR is the first step in the appeal process (except for appeals to properties in cities with a Board of Assessors as described previously) . There is a local BOR for all property assessed by the local assessor . The Wisconsin Board of Assessors reviews manufacturing property assessed by the state assessors . You may also appeal the property classification since it affects the assessed value of land classified as agricultural, undeveloped and agricultural forest .The property owner cannot appeal to the circuit court under an action for certiorari or to DOR under state law (sec . 70 .85, Wis . Stats .), unless he or she first appears before the BOR .1. Requirements to appeal an assessment to the BOR . If you intend to file an objection, you must file a written or oral notice of intent to appeal with the BOR clerk at least 48 hours before the first scheduled BOR meeting 1) BOR may waive the 48-hour notice deadline2) If it is shown good cause and the submitted written objection within the first two hours of the BOR’s first scheduled meeting, the BOR may waive the 48-hour notice requirement3) BOR may also waive the requirement up to the end of the fifth day of the BOR session if you submit proof of extraordinary circumstances for failing to meet the 48-hour notice and failing to appear during the first two hours of the first scheduled meeting . You must file a completed written and signed form of objection to property assessment with the BOR clerk within the first two hours of the BOR’s first scheduled meeting1) Objection should be filed in writing at least 48 hours before the BOR’s first meeting2) You must object to the property’s total value3) If an improved parcel, you cannot object to only the land value or only the improvement value4) Objection forms are available from the local clerk. BOR is responsible for raising and lowering any incorrect valuations and for correcting any errors in the roll .