Each municipality in Wisconsin must hold an Open Book and Board of Review (BOR) session.
The 2023 Board of Review is scheduled for June 1, 2023.
Please see the attached notice for details:
2023 BOR meeting notice
2023 Maintenance Insert for Open Book by Phone R_03-14-2023 (1)
Open Book and Board of Review sessions generally take place late May to mid-June; however, some may occur later.
- Open Book – takes place first. During this session, the municipality’s assessment roll (which lists all the municipality’s properties) is open for examination. The property owner can informally discuss the property value with the local assessor. If the property value is changed at Open Book, the assessor corrects the assessment roll.
- Board of Review – if the 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.
Board Overview: The Board of Review is established by State Statute. The Board hears appeals regarding assessed property values set by the Village Assessor and also performs certain procedural functions in approving the Village Assessment Roll.
Meetings: 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. Additional meetings may be held according to need.
The 2022 Board of Review was held on April 27, 2022.
2022 Link to Associated Appraisal and Board of Review Information
2022 Maintenance Insert for Open Book by Phone V2_3-15-2022
Forms and documents:
2022 Guide for Property Owners pb060
PA-115A Objection to Real Property Assessment
PA-115B Objection Form for Personal Property Assessment
Request for Waiver of Board of Review Hearing
Request to Testify by Telephone or Submit a Sworn Written Statement
Wisconsin Department of Revenue Board of Review
Property Assessment Appeal Guide for WI Real Estate Property Owners
Objection to Real Property Assessment (PA-115A)
Objection Form for Personal Property Assessment (PA-115B)
In 2015 a full walk-through revaluation was completed.
When does the BOR meet?
The first meeting of the Board of Review now must occur at any time during the 45-day period beginning on the 4th Monday of April. If the assessment roll is not completed, the BOR will adjourn to some future date.
If you received a Notice of Changed Assessment, the time, date, and place of the BOR meeting will be printed on it. However, to be certain, contact your municipal clerk to find out when the BOR will be held or the date to which it is adjourned.
To contact the Village Assessor, please call (800) 721-4157.
It is strongly recommended that residents wishing to appear before the Board speak with the Assessor or his representative before filling out an Objection Form.