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.