Village of West Milwaukee
OFFICIAL NOTICE OF OPEN BOOK & BOARD OF REVIEW
Conference Room of the West Milwaukee Village Hall
4755 West Beloit Road – 2nd Floor
STATE OF WISCONSIN : MILWAUKEE COUNTY : VILLAGE OF WEST MILWAUKEE
NOTICE IS HEREBY GIVEN that the Village of West Milwaukee Board of Review will meet on the 10th day of June, 2025 at 6:00 p.m. in the Conference Room located on the second floor inside the West Milwaukee Village Hall, at 4755 West Beloit Road, West Milwaukee, WI for the purpose of calling the Board of Review into session during the forty-five day period beginning on the 4th Monday of April, pursuant to Sec. 70.47(1) of the Wis. Statutes.
NOTICE IS HEREBY FURTHER GIVEN that pursuant to Sec. 70.45 of the Wis. Statutes, the Assessment Roll for the year 2025 will be open for public examination starting the 16th day of May 2025 at 8:00 a.m. until 4:30 p.m., Monday through Friday, in the Clerk’s office, Village of West Milwaukee, 4755 West Beloit Road, West Milwaukee, WI.
ADDITIONALLY, the Village Assessor, Associated Appraisal, will hold hours for OPEN BOOK, Wednesday, May 22, 2025, between the hours of 11:00 am. and 1:00 p.m. (phone appointments only) Instructional material will be provided at the open book to persons who wish to object to valuations under Sec. 70.47, Wis. Stats. Please contact the Village Assessor for an appointment at 920-749-1995.
The board shall hear upon oath, by telephone, all ill or disabled persons who present to the board a letter from a physician, surgeon, or osteopath that confirms their illness or disability. No other persons may testify by telephone unless the Board, in its discretion, has determined to grant a property owner’s or their representative’s request to testify under oath by telephone or written statement.
Please be advised of the following requirements to appear before the board of review and procedural requirements pursuant to Wis. Stats. 70.47(2) if appearing before the board:
No person will be allowed to appear before the board of review, to testify to the board by telephone, or to contest the amount of any assessment of real or personal property if the person has refused a reasonable written request by certified mail of the assessor to enter onto property to conduct an exterior view of such property being assessed.
After the first meeting of the board of review and before the board’s final adjournment, no person who is scheduled to appear before the board of review may contact or provide information to a member of the board about the person’s objection, except at a session of the board.
The board of review may not hear an objection to the amount or valuation of property unless, at least 48 hours before the board’s first scheduled meeting, the objector provides to the board’s clerk written or oral notice of an intent to file an objection, except that upon a showing of good cause and the submission of a written objection, the board shall waive that requirement during the first 2 hours of the board’s first scheduled meeting, and the board may waive that requirement up to the end of the 5th day of the session or up to the end of the final day of the session if the session is less than 5 days with proof of extraordinary circumstances for failure to meet the 48-hour notice requirement and failure to appear before the board of review during the first 2 hours of the first scheduled meeting.
Objections to the amount or valuation of property shall first be made in writing and filed with the clerk of the board of review within the first 2 hours of the board’s first scheduled meeting, except that, upon evidence of extraordinary circumstances, the board may waive that requirement up to the end of the 5th day of the session or up to the end of the final day of the session if the session is less than 5 days. The board may require objections to the amount or valuation of property to be submitted on forms approved by the Department of Revenue, and the board shall require that any forms include stated valuations of the property in question. Persons who own land and improvements to that land may object to the aggregate valuation of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land. No person may be allowed in any action or proceedings to question the amount or valuation of property unless the written objection has been filed and that person in good faith presented evidence to the board in support of the objections and made full disclosure before the board, under oath, of all of that person’s property liable to assessment in the district and the value of that property. The requirement that objections be in writing may be waived by express action of the board.
When appearing before the board of review, the objecting person shall specify in writing the person’s estimate of the value of the land and of the improvements that are the subject of the person’s objection and specify the information that the person used to arrive at that estimate.
No person may appear before the board of review, testify to the board by telephone, or object to a valuation if that valuation was made by the assessor or the objector using the income method of valuation, unless no later than 7 days before the first meeting of the board of review the person supplies the assessor with all the information about income and expenses, as specified in the assessor’s manual under s. 73.03 (2a), Wis. stats., that the assessor requests. The Village of West Milwaukee has an ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph that provides exceptions for persons using information in the discharge of duties imposed by law or the duties of their officer or by order of a court. The information that is provided under this paragraph, unless a court determines before the first meeting of the board of review that it is inaccurate, is not subject to the right of inspection and copying under s. 19.35 (1), Wis. Stats.
No person may appear before the board of review, testify to the board by telephone, or contest the amount of any assessment unless, at least 48 hours before the first meeting of the board, or at least 48 hours before the objection is heard if the objection is allowed under s.70.47 (3) (a), Wis. stats., that person provides to the clerk of the board of review notice as to whether the person will ask for the removal of a member of the board of review and, if so, which member, and provides a reasonable estimate of the length of time the hearing will take.
Notice is hereby given this 25th day of March 2025
Published in the paper: April 30, 2025
Posted: June 10, 2025
Respectfully submitted,
Paul Baumgart
Clerk/Treasurer
Each municipality in Wisconsin must hold an Open Book and Board of Review (BOR) session.
2025 Open Book & Board of Review Notice:
The Village is in a maintenance year for the 2025 Assessment cycle.
Assessment Roll: open for public examination starting May 16th 2025 at 8:00 AM
Open Book: May 22nd 2025 between 11:00am and 1:00pm (phone appointments only)
Board of Review: June 10th 2025 6:00pm – 8:00pm in the conference room located on the 2nd floor inside West Milwaukee Village Hall
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.
Forms and documents:
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
Objection to Real Property Assessment (PA-115A)
Objection Form for Personal Property Assessment (PA-115B)
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 (920) 731-4158.
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.
Each municipality in Wisconsin must hold an Open Book and Board of Review (BOR) session.
2024 Board of Review Notices: (Revaluation year)
The Village is completing a Village wide Interim market update for the 2024 Assessment cycle.
Class 1 Notice Mtg to Adjourn to a later date Sept 26
Notice of revaluation interim market update 2024
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.