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Property Assessment

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1. What does an Assessor Do?

The assessor is a City employee or contractor that is Certified and regulated by the Wisconsin Department of Revenue whose job it is to discover, describe and assess all taxable real and personal property in West Allis in a fair, equitable and uniform manner.

The assessor is not involved in the collection of property taxes.

2. What are property taxes for?

Under State law, the City’s job is to assign an assessment to each property in a Uniform and Equitable way so that the burden of property tax will be divided fairly between all property owners. Although you pay your annual tax bill to the West Allis Treasurer’s office, the City does not keep most of the money you pay on tax day. In most years, around 2/3rds of each tax bill is passed on to other public entities.

Each autumn six different public entities develop and approve a budget for the upcoming year. Each “taxing authority” must decide what services they will provide in the coming year and how much money they will need to provide those services.

Once these budgets are approved, a “rate of tax” is calculated that will generate the tax dollars needed to meet each approved budget. Your total property tax is then calculated by multiplying the tax rate by your assessment.

West Allis property owners contribute tax dollars to meet the annual budget demands of 6 taxing authorities; the State of Wisconsin, Milwaukee County, the City of West Allis, the West Allis-West Milwaukee School District, the Metropolitan Milwaukee Sewerage District and Milwaukee Area Technical College.

3. What do the terms on the tax bill mean?

Assessed Value: An estimate of value that is assigned to taxable property by the assessor for purposes of taxation. The assessment is almost always out of date, but to be fair must be “in-line” with similar properties. The Assessed Value is used to calculate the tax bill each December.
Estimated Fair Market Value: A measure of overall market appreciation or depreciation in a community since the last citywide revaluation, it estimates how a property’s value might have changed over that time, based on a statistical analysis of the sales prices of residential, commercial, industrial and manufacturing property during the last year.
Tax Base: The total assessed value of all taxable properties located in West Allis.
Tax Levy: The total amount of property tax money that a taxing unit (such as the schools, city, county, etc.) needs to raise to provide services.
Tax Rate: The tax levy divided by the tax base. It is often expressed in terms of dollars per thousand. The tax rate is multiplied by the assessed value to determine the amount of tax that each property must pay. Also called the Mill Rate.

4. What is a Revaluation?

Revaluations are performed periodically to assure that the burden of tax is distributed equitably and uniformly among property owners. State law requires municipalities to adjust assessments if a majority of market sale prices are more than 10% above or below the assessment. The Wisconsin Department of Revenue-Equalization Bureau monitors sales activity statewide and notifies each community if their assessments should be adjusted.

A Revaluation is a thorough review of assessed values throughout the City, when it is clear that open-market, arms-length real estate prices have increased or decreased enough to require that the assessments be adjusted to keep in step. During the Revaluation process, all assessed values are examined and adjustments are made where necessary to "catch-up" with market trends.

In Wisconsin, assessments are simply “snapshot” estimates of value whose chief purpose is to divide the burden of tax evenly and fairly between all properties in a community. Because they are only snapshots and may not be updated for several years, they ARE NOT good estimates of a property’s value TODAY.

As described by Chapter 70 of the Wisconsin statutes and the Wisconsin Property Assessment Manual, property assessments are calculated “en masse” or “as-a-group” in a process called Mass Appraisal. This mass appraisal process is based on analysis of Sale Prices, Construction Costs and Rents over a period of time.

Over time, there are high sales and low sales, but the assessor looks for the range of sale prices which is most common for each type of property to derive assessed values. It is important to remember that the assessor may only react to what happens in the market.

By design, Mass Appraisal does not address day-to-day fluctuations, but rather attempts to “smooth out” short-term variability by looking at the market over a period of years to understand how markets change overall.

This approach is very different from that used by private appraisers, who must rely on a few up-to-the-minute sales to satisfy risk-averse lenders, and may yield widely different results.

5. What is a “valid” or Market Sale?

A “valid” sale is one that can be used to estimate what other buyers would pay for other properties, because both the buyer and seller were typically motivated, well informed and previously unconnected. These are factors that must be true for real give and take negotiations to take place.

Market value is defined as the amount a typical, well-informed purchaser would be willing to pay for a property. The seller and buyer must be unrelated, the seller must be willing, but not under pressure to sell, and the buyer must be willing, but not under any obligation to buy. The property must be on the market for a reasonable length of time, the payment must be in cash or its equivalent, and the financing must be typical for that type of property.

An appraiser must determine if the price paid for a property is a price most typical, well informed and unpressured buyers would have paid for a property before using it to help estimate what other “open-market, arms-length buyers and sellers would agree to.

6. How do I know if my assessment is fair?

First, you should make sure that our permanent records describe your property accurately.

Secondly, you should compare the actual assessment of properties similar to your own. To know if your assessment is fair and equitable, you must first determine if your property is bearing its fair share of the tax burden. Make a list of properties like your own in your area, and check their assessments periodically to make sure that they are in line with each other.

The amount of money you pay on your property tax bill should be about the same as your neighbors with similar homes around the City. The local assessor’s job is to make sure that happens in order that the burden of tax is evenly spread out according to the relative value of each property.

According to the Wisconsin Legislature, for instance, if you’re comparing Milwaukee Bungalows, the one in the best neighborhood with the best condition should have the highest tax burden and the one in the least desirable neighborhood in the worst condition should pay the least. All the other Milwaukee Bungalows should be between these extremes in order of best to poorest. As long as your home seems to be in line, your share of the total tax levy should be fair.

Finally, you should make sure that your assessment is based on actual sales prices of similar properties at the time we performed our last “market-adjusted” Citywide Revaluation. This can be done by looking at sale prices of similar homes or buildings in comparable parts of the City. Sales and assessment information is available in our office and open to the public for review during regular office hours and also on the City website.

You may also choose to contact a private contract appraiser or real estate salesperson to estimate the probable selling price of your property if sold now. However, keep in mind that the job of the Assessor is not to determine what your house is worth today. It is instead to divide the burden of tax fairly and equitably between similar properties using historical sales trends as a basis, an understanding of market activity over time is necessary.

7. I have recently built a new home. Will cost to build my property be considered when my assessment is calculated?

The cost to build your property is in many ways a unique figure, but it may shed light on the replacement cost of your property if it has been built recently. However, it should be said that it may or may not reflect the current market value of your property. It is one of several approaches that are considered when an assessment is assigned to your property.

8. The Estimated Fair Market Value shown on my tax bill is more than I think my house is worth, what do I do?

Contrary to common sense, the Estimated Fair Market Value (EFMV) shown on your tax bill WAS NEVER meant to be an actual estimate of your home’s value to buyers in the real estate market today.

In fact, neither the assessment ratio nor the EFMV appeared on tax bills before 1987; it was considered to be unnecessary since the tax due is calculated using just the assessment and the tax rate (Mil rate).

In1987 the State Legislature had decided to bring property assessments all around the State to some common level of assessment to protect the idea that taxation must be Uniform under our Constitution. The change they enacted to accomplish this was to require that total assessments in a community could be no more than 10% above or below market levels overall.

Prior to that change, assessments in every town, village or city were different and could be any fraction of the overall market level depending on where you went across the State. It was not uncommon to find nearby communities whose assessments were 25%, 38%, 57% or 82% of their actual market levels.

The assessment ratio on the tax bill was included as a way to show taxpayers that their Towns, Villages and Cities were adjusting assessments periodically to keep up with real estate market changes. The EFMV was added as well as a misguided attempt to help taxpayers decide if their assessment was on the right track.

The EFMV is calculated simply by dividing the assessment by the assessment ratio. The assessment ratio is an overall comparison of the market sale prices of all properties that sold the previous year with their assessment at the time of sale to see how far apart they are. This comparison gives us an idea of how the overall market had changed over that time, but unfortunately not much about a single home.

The Assessment ratio is calculated by the Department of Revenue by statistically mashing up the sales prices of all the property that sold in a municipality, including residential, commercial and industrial parcels, even though these kinds of properties perform very differently from each other. It is then compared to the assessed value of these properties to find the ratio between the two.

At the end of the day, the EFMV and assessment ratio are meant to help City and State officials know when a market-adjusted Citywide Revaluation is necessary rather than anything specific about any individual property.

9. Does the location of my property influence its value?

The City is divided into neighborhoods that have similar characteristics and are considered to be comparable. These “neighborhood groups” share similar advantages and deficiencies. Also, we carefully account for unusual detrimental conditions that affect only certain properties, but do not influence the majority in the area. This means that we try to recognize the differences between neighborhoods so that even though you may not be seeing sales on your block, we can use homes that sell in similar neighborhoods to see what those on your block would probably sell for.

10. If after discussing my assessment with the Assessor’s office staff I still think the assessment is not correct, what should I do?

You should arrange to appear before the Board of Review to offer sworn testimony and other evidence supporting an alternative estimate of value.
The City Clerk's office will provide you with two forms approved by the Department of Revenue to complete, sign and return. The “Intent to Object to Property Assessment” form and “Property Assessment Objection” form. Both forms must be timely filed to preserve your standing to request a hearing.
The City Clerk’s office will then schedule a time for the Board of Review to hear your testimony and develop a ruling.
According to State Statute, the Board of Review must meet annually within 30 days of the second Monday in May. It is too late to file an objection when you receive your tax bill in December.
Paying your taxes under protest does not constitute an assessment objection. You must have met with the Assessor’s office to discuss your assessment prior to timely filing the required forms to preserve your right to appear before the Board of Review.

11. What happens if you review my property after I buy it or take out a building permit; if you discover something that isn’t on your records, will my assessment increase?

Upon an inspection, a property's assessment will increase to reflect that the property itself was better than our records indicated. It will decrease if the property is worse than our records describe, or stay the same if we find that our records accurately describe the property.

12. Can my assessment change in the years between citywide revaluations?

The only time a property assessment typically changes between revaluations is when we become aware that the owner of the property has made improvements that resulted in the property becoming more desirable than houses of similar age and style. If our record of the home did not reflect these improvements, even if they occurred in the past, a correction will be made to reflect the home as it is now.
Alternatively, if a desirable feature is removed, like a garage, deck or central air conditioner, the home may be less desirable and the record should be corrected to reflect that change as well. These “nuts and bolts” kinds of changes can affect both your assessment and your tax burden along the way.
We may review a property record for many reasons, including a citywide “records review’ program or as a result of a recent building permit or sale of the property to a new owner. In such a review, market conditions are not taken into consideration.

13. Can the assessment on my property be changed even if the assessor has not been inside my property?

Unless your property has been substantially altered without permits, the assessor’s office permanent file is considered to be an accurate record of your home. A concise version of this record is available online for your review and contains a complete physical description, photo, footprint and other relevant information for each property.
All together there are about 17,600 residential and 1,700 commercial property records. Over time, we continually update these records based on information gathered when a property sells, from building permits or construction plans or upon actual inspection.
While West Allis has determined that it would not be cost effective to conduct a city-wide interior inspection program, a representative sample of all types of properties are inspected on an annual basis for the purposes of sale review, construction permit checks and review requests.
Citizens can also request a review of their property record. If appropriate, the property record will be updated based on the results of an Interior Review inspection. Record updates can result in either an increase or a decrease in the assessed value, depending on how the property compares to our record at the time of the inspection.

14. How can my assessment change when I haven't done anything to my property?

General economic conditions in a community affect the value of real estate located there. In times of high demand, property values increase more rapidly and when buyers are scarce property values may rise slowly or even fall. The forces of supply & demand work continuously to affect prices in a free market.
Other factors such as changing interest or inflation rates and property tax laws will influence the value of real estate as well.
Periodically, the local assessor must adhere to State guidelines and “adjust” assessments in each community to “catch-up” with all of these changes. This catch-up period is an attempt to “reset” assessments in the City to reflect recent market changes and is called a Citywide Revaluation.

15. Will I be notified if there is a change in my assessment?

In the Spring of each year, a Notice of Change of Assessment will be mailed to all property owners whose assessment has changed from the previous year, prior to the annual Board of Review.
This change could have resulted from a Citywide revaluation or from a change in the physical nature of the property such as an improvement or demolition.
Each year, the Tax Bill and Assessment Notice will be mailed to the mailing address on record.

16. I just purchased my home for less (or more) than the assessed value. Will you change my assessment to match my sale price?

No, we don’t automatically change assessments to the sale price. The reason is that a single sale does not tell us much about what the overall market might think of your house. For that information, we need to look at all of the market sales over an extended period of time.

The Wisconsin Property Assessment Manual does not allow us to adjust a single property assessment to “come into line” with a recent sale price, whether it is higher or lower than the current assessment, unless we are also adjusting all properties in the City at the same time to “come into line” with changing market conditions overall during a Revaluation.

At that time, we adjust all assessments to “catch-up” with market changes since the last Revaluation and to correct any “valuation shifts” that may have developed in the market during that time. (e.g. In some market periods, a Cape Cod home will sell for more than a Bungalow of the same size and location, but at other times this trend reverses itself, and the Bungalow will sell for more).

If your assessment changes after you have purchased it and it isn’t a revaluation year, it is because we have corrected our record as to what is in your home-not for the market when your home was purchased.

Our first obligation under the law is to split up the burden of tax between all of the property owners in a Uniform and Equitable way, where each property is asked to bear a proportional share of the total tax burden. In other words, the law requires us to ensure that similar homes have similar tax bills using the Assessment (estimated market value) as a guide.

17. The family across the street was foreclosed on by the bank who sold their home for a lot less than the assessed value; isn't that proof my assessment should be lowered?

Assessments are almost never lowered due to sales of foreclosed homes. Foreclosed properties are being marketed by lenders who have seized them for non-payment and under pressure to dispose of the property as soon as possible to meet Federal restrictions on Banks owning real estate. This “duress” frequently results in heavy discounts and short marketing times.

While there have been more foreclosure-related sales since 2008 than any time during the past 20 years, foreclosure sales have always been part of the market. In this downturn, Wisconsin has fared better than most states as real estate values adjust to the economic climate.

Just as foreclosure-related sales are frequently not an indicator of market value when values are rising, they are not necessarily an indicator of value in a declining market and are not normally considered by the assessor when determining the market value of property in a community. However, if many discounted properties are available to buyers in a given market, all other properties must reduce their prices to compete. In this way market sales prices are negatively influenced by the presence of discount properties in a market.

In fact, Wisconsin law, appraisal standards, and Wisconsin courts, require very specific criteria for a sale to be considered as a reliable indicator of market value.

Two of the most important of these criteria are whether the sale occurred under duress (such as a forced sale) and whether the property had adequate market exposure. For example, a property that sells two weeks after it is listed may have sold quickly because it was under-priced. This may be an indication of a duress situation, requiring closer review by the assessor, to verify whether it was an arm’s length transaction. In most cases, looking at non-foreclosure sales is the most reliable way to gauge what is actually happening with neighborhood values.

There are times when the majority of homes that are selling in your neighborhood tend to be around the same price as foreclosure-related sales. In this case, they may represent a reasonable picture of market value

18. If market values do go down, doesn’t that mean our taxes should decrease along with them?

This is a common misconception. The only way individual property taxes go down is if the amount of money your County Board, Common Council, Public and Technical School Boards or Sewerage District Board spends to run the government each year is decreased.

Even if everyone’s assessment were to decrease as a group because the overall real estate market had declined, if elected Council and Board members do not lower spending, or if they increase it, the Mill Rate (Tax Rate) would have to go up so that at tax bill time they would collect the total amount of money they agreed to spend when they first planned the budget.

However, if the value of your home decreases more than your neighbors because it is in worse condition than most or you tear something down, your share of the tax burden may lessen.

19. What if I think my assessment might not be Correct?

Gather some information to help you to decide!

Please be aware that we can only discuss your assessed value, not your tax bill or the amount of taxes the Common Council spends. It is the responsibility of your elected and appointed officials to decide how much money to collect in each year’s tax levy, including the Common Council, the School Board, the County Board, State Legislature, Metro Milwaukee Sewerage District and MATC.

The Assessor is responsible under State statute to divide the burden of tax equitably in each community.

First, you should make sure that our permanent records describe your property accurately.

Secondly, you should make sure that your assessment is in line with homes similar to yours in neighborhoods like yours.

Finally, you should make sure that your assessment is based on actual sales prices of similar properties at the time we performed our last “market-adjusted” Citywide Revaluation.

Both assessments and sales are available on the City of West Allis website (Google “West Allis Assessor”) or in the Assessor’s office at City Hall.

If this research does not clear things up for you, the next step would be to schedule an appointment to meet with a staff appraiser during the “Open Book” period identified on your assessment notice to discuss your assessment. Bring along any evidence you’ve gathered and/or a copy of a recent professional appraisal if you have one.

If after your meeting with a staff appraiser you want to appeal your assessment before the Board of Review, you may verbally present your evidence to them as sworn testimony and answer any questions they may have.

To request a hearing, you should obtain and complete an assessment objection packet from the City Clerk to schedule a date to testify. Once the packet is submitted, the Clerk’s office will schedule an appointment for you to appear to offer verbal testimony before the Board of Review.

The Board is made up of five citizens who are knowledgeable about the real estate market, appointed by the Mayor and confirmed by the Common Council. It is the Board’s duty to hear verbal testimony and examine supplementary evidence presented by both the taxpayer and the Assessor’s office and to determine if the Assessment is in error and should be overturned.

20. Why am I paying taxes on an assessment that's higher than my property is worth?

Property owners know their assessment is used to calculate their December tax bill. What many taxpayers find confusing is that the assessment is only one part of the equation for computing the property tax. The other variable used to compute property taxes is the tax levy.

The Tax Levy represents the total amount of money needed to fund the budgets each year approved by the elected or appointed boards that run the different levels of government in Wisconsin. In West Allis, that includes the city, the school board, the county, the state, the sewerage district and the technical college.

The burden of tax created by the passage of the annual budgets for each of these entities must be met by the tax levy or the total amount of money collected each year. These taxes must be apportioned among property owners according to the percentage of ownership they have in the total property of the municipality.

The most important job of the assessor is to distribute the burden of tax in an equitable way between similar properties. The way that this is accomplished is to set the assessments of similar properties at similar levels using open-market, arms-length sales prices as periodic benchmarks.

If assessments are 10% above market values the tax burden will be the same as it would be if assessments were 10% below market levels. This is because whether assessments are high or low, the budget approved by elected and appointed officials will be met because the mil-rate will be adjusted to arrive at the same result.

The most important thing is not that an assessment is exactly at market level all the time, but instead that each assessment is in line with similar properties.

21. How does the assessor value property?

Wisconsin Law requires that property assessed values be based on fair market value. This is accomplished when we do a citywide revaluation. Estimating the market value of your property in West Allis is a matter of determining the price a typical buyer would pay for it in its present condition. Some factors the assessor considers are: what similar properties are selling for, what it would cost to replace your property, the rent it may earn, and any other factors that affect value. It is important to remember that the assessor does not create this value, but rather interprets what is happening in the market place.

22. I have a refinance appraisal – Will you change my assessment to the appraiser’s value?

We will be pleased to review any professionally prepared appraisal completed within the past year.
Upon examination, it is common to find substantial appraisal errors and a wide disparity between the few comparable sales used and estimated value selected on one hand & all the other available comparable sales and the value they support on the other.

Please keep in mind that our first obligation is to make sure that similar homes have similar assessments in order to preserve basic tax fairness. Also, in the interest of fairness, we cannot adjust an assessment based solely on a private appraisal without review.

We recognize that not all appraisals are performed for the same purpose or carried out in the same way. Assessments are performed for the purpose of ensuring tax fairness while a Refinance or Mortgage appraisal is performed to reassure the lender that the loan amount is within a certain range of acceptable risk. In contrast, estimating the cost to replace a building in the case of fire is the only concern of an Insurance company.

While we find that Comparable Market Analysis prepared by Realtors often ignore fundamental appraisal principles, we will be pleased to review any professionally prepared market analysis completed within the past year.

Each of these appraisal purposes may conclude that a different value is appropriate for the same property on the same day.

23. Why do assessors avoid considering foreclosure or estate sales when calculating assessments?

First and foremost, since assessments need to be equitable and fair, we do not change an assessment to match any single sales price, even if it is an open-market, arms-length sale.

Assessments are based on “typical and usual” prices for each type of property, and a single “non-market” sale doesn’t tell us much about that. To find the typical market price range, we need to look only at open-market, arms-length sales over time.

To help determine which prices are “typical and usual” prices, the Wisconsin Legislature and Court system have developed a test to make sure that we do not consider non-market sales in our analysis. They recognized that certain property sales occur under unique or unusual circumstances and are therefore not good indicators of what the open market is doing.

According to their test, you can identify an open-market, arms-length sale if:

1. No personal, business or other relationship exists between the buyer and seller. This is known as the “arms-length rule”. (if you already know each other, there is a high likelihood that you were willing to make a deal which was not available to others)

2. Both buyer and seller came to the deal freely and were not under any undue compulsion or duress to act. This is known as the “no pressure rule”. (Includes foreclosure, sudden job change, divorce, death of owner or the need to liquidate assets fast to get cash, etc.)

3. Both the buyer and seller know what “going prices” are and can negotiate with full knowledge of current market conditions and are acting in their own best interests. This is known as the “market knowledge rule”

4. The property was marketed for sale in a typical way for a typical period of time in an open-market. If it takes 10 months to sell a Cape Cod that is priced right in the current market, 6 months at a high price is not typical. This is known as the “equal exposure rule”.

5. Payment is in cash or its equivalent in typical market terms. Sale price should be free from special, creative or unusual financing arrangements or concessions for any interested party. Unusual financing terms have a dramatic “non-market” effect on sale price because all buyers do not have access to similar financing considerations. Therefore the price cannot be considered to be typical of the market. This is known as the “market-finance rule”.

All open-market, arms-length sales are considered together, along with property income and construction cost data if needed, to determine the range of values that will be assigned to individual properties as their assessments.

In this way, we try never to use just one sale (either high or low) to determine assessed value. This “normalizing” process does often result in assessments being different than recent sale prices, but it is an important step since the law requires us to make sure that similar properties have similar assessments.

24. What will happen to my assessment if I improve my property?

Generally speaking, improvements that make your home more appealing to potential buyers will result in an increased willingness to pay more for the property than they otherwise would.

If buyers are willing to pay more for your property after the improvements are complete, the assessment must be adjusted to match the new category of “nicer” homes you now compare well to.

Improvements that typically will increase the market value of your home include an increase to the living area, new or expanded garage, substantial modernization of kitchens or baths, central air conditioning, fireplaces, or extensive remodeling among others.

25. Will my assessment go up if I repair my property?

Good maintenance will help retain the market value of your property and prevent it from depreciating beyond the normal rate as properties age.

Generally, your assessment will not be increased in West Allis for individual minor repairs however a group of individual yet complimentary repairs could result in an increased market value placing your home into a higher category of “nicer homes”.

Repairs that tend to maintain your market value rather than to increase it include repairing concrete walks and driveways, replacing gutters and downspouts, replacing hot water heater, repairing or replacing a roof, repairing porches and steps, repairing original siding, patching or repairing interior walls or ceilings, exterior painting, replacing electrical fixtures, replacing furnace, exterior awnings and shutters, replacing screens, storm windows and doors, or exterior landscaping including lawns, shrubbery, trees, flowers and driveways of any kind.

26. How does my assessment affect taxes?

The assessment is one-third of the information used to calculate your tax bill. The other two-thirds are the Tax-Rate and the Tax Levy.

Your Assessment and the overall Tax-Rate move together like they are on a teeter-totter, staying in balance in order to equal the total amount of taxes your elected officials voted to spend (Tax Levy).

If the Levy stays the same and all Assessments go up, the Tax-Rate will GO DOWN to compensate.

If the Levy stays the same and all Assessments go down, the Tax-Rate will GO UP to compensate.

If they vote to increase the Total Tax Levy, everybody’s taxes go up to compensate.

In a Revaluation, if your assessment changes about the same percentage as everybody else, your taxes should not change any more than they did the year before, as long as spending has not gone up dramatically.

There are 6 taxing authorities that approve a budget each year that together become the Tax Levy:
Common Council, School Board, MATC Board, MMSD Board, County Board & State Legislature

Over time, just as the price of gas, groceries, electricity and insurance goes up, so do the costs of picking up trash, educating our kids, cleaning our water and running our jails.

27. Do the market values of all properties change at the same rate and over the same time frame?

Significant differences exist between individual properties and the neighborhoods where they are located. In particular areas of the City, sales prices may change dramatically over a short period of time. In other areas, any increase may not be significant.

Different styles of property in a single neighborhood may also experience variation in sale prices. For example, a single-story house may be in high demand while two-story houses may lag on the market or vice-versa. In addition, older homes in the same area may be rising in value more slowly than newer homes.

Generally, commercial and industrial properties do not appreciate at the same rate as single family residential homes. There are numerous factors to be considered in West Allis, which will cause each property's values to differ. Some of the factors that can affect value are location, condition, size, quality, number of baths, basement finish, garages and many others.

28. What happens after the Board of Review makes its decision?

Upon the conclusion of the testimony portion of the Board of Review hearing, the Board will consider the evidence and provide a ruling to the Clerk by Roll Call vote. At that time the Board may provide a written notice of the Board’s decision to you or such notice will be mailed to you at the soonest available opportunity.

If you do not agree with the Board of Review's determination, the notice will contain information on how you may appeal the Board's decision.

29. What is the Board of Review?

The Board of Review is made up of 5 citizens appointed by the Mayor and confirmed by the Common Council. It is the Board's duty to hear verbal testimony presented by the taxpayer, the assessor’s office and other expert witnesses. Cross-examination may occur by the Board or by parties in attendance.

The Board’s responsibility is to consider the evidence presented to determine whether the assessment calculated by the Assessor is incorrect.

State law places the burden of proof on the property owner under 70.47(8)(i) to demonstrate through sworn testimony that the assessor’s value is not correct. Under law, the Assessor’s value is presumed to be correct. The objector must clearly demonstrate that the assessor’s value is in error; a simple demonstration that other potential values are reasonable is not sufficient.

Only relevant verbal testimony given at the hearing will be considered by the Board. Stating that property taxes are too high is not considered relevant testimony. Exhibits may also be entered into evidence to support any verbal testimony that is provided.

30. What is the Board of Review and what evidence do I need to present during a hearing?

The Board of Review (BOR) organized according to 70.46 of the Wisconsin Statutes is a panel of 5 citizens appointed by the Mayor.

The BOR has sole authority to change assessments after the Assessment Roll is sealed.
A hearing before the BOR is the only local appeal available to property owners. Further appeals may occur in Circuit Court or directly to the Department of Revenue.

State law places the burden of proof on the property owner under 70.47(8)(i) to demonstrate through sworn testimony that the assessor’s value is not correct. Under law, the Assessor’s value is presumed to be correct. The objector must clearly demonstrate that the assessor’s value is in error; a simple demonstration that other potential values are reasonable is not sufficient.

Only relevant verbal testimony given at the hearing will be considered by the Board. Stating that property taxes are too high is not considered relevant testimony. Exhibits may also be entered into evidence to support any verbal testimony that is provided.

You should establish in your own mind what you think your property is worth. The best evidence for this would be recent sales prices for properties similar to yours. The closer in proximity and similarity, the better the evidence. Another type of evidence is oral testimony from a witness who has made a recent appraisal of your property.

31. I have heard that property values have gone down dramatically all across the Country recently, how does West Allis compare?

Even though this is a historically slow time in the housing market and we’ve seen the volume of home sales decrease dramatically with a resulting increase in the average amount of time it takes to sell an average home, we have not seen overall sale prices decrease in West Allis beyond the norm. We have seen a number of some open-market, arms-length sales for less than our current assessment, as well as an occasional market sale over our current assessment.

The presence of a historically high number of properties for sale under duress due to foreclosure has drawn down the sales prices of homes not in foreclosure. The economic principle of substitution indicates that a well-informed buyer will not pay more for a property than would be paid for a reasonably similar replacement property.