Date:  September 19, 2024

Time:  4:00 pm - 6:00 pm

Location:  Town Hall, 8693 Town Hall Rd, Winneconne, WI 54986

What is Board of Review?

The Basics

If a  property owner is not satisfied with the assessment after attending Open Book, the property owner can bring his/her appeal to the BOR. The Board schedules assessment appeals requiring property owners to provide evidence proving the assessment is incorrect. After review, if the Board agrees with the property owner's evidence, it can change the assessment.

How does Board of Review (BOR) Work?

• Taxpayer must give oral or written notice to the Clerk of the Board of Review at least 48 hours before the first BOR meeting with the intent to file an objection.
• Taxpayer must file a written objection form within the first 2 hours of the first BOR meeting
  • Click here for approved objection forms  https://www.revenue.wi.gov/dorforms/pa-115a.pdf
  • Taxpayer must use state their opinion of the value of the property
  • Taxpayer failure to answer all questions on the objection form should be basis for refusal to hear objection
• Taxpayer, if presenting written property appraisal(s) as evidence of value, should have the Appraiser who prepared the appraisal present, in person, to present sworn testimony in support of the appraisal and to answer questions of the Assessor and the Board in cross-examination
• Taxpayer has the burden of overcoming presumption of correctness granted by law to the Assessor's valuation.  Taxpayer's evidence must conform to the statutory criteria in Wis. State 70.47(7) and the Wisconsin Property Assessment Manual.
• Scroll down to Wisconsin DOR 2024 Guide For Property Owners for detailed information.