Board of Review

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


2024 Open Book or Board of Review.

We anticipate that the open book will be held in late August and the Board of Review in late September.

West Milwaukee to update assessment values for 2024.

The Village’s statutory Assessor, Associated Appraisal Consultants, will be conducting a revaluation of all properties in 2024 for the purpose of updating all assessed values to reflect current market conditions.

Wisconsin laws require periodic revaluations to keep assessment levels at or very near actual market values. The basic objective of a revaluation is to achieve equity and uniformity in the assessments, so each property bears only its fair share of the property tax burden based on its market value. The last time the Village’s assessments were updated to market value was in 2015. Since the last revaluation, the level and uniformity of assessments have gradually eroded, and a revaluation is required to remain in compliance with the law’s requirements. Based on the assessor’s latest estimates, the Village’s assessment values are averaging approximately 30% below recent sale prices.

It is important to understand that no additional tax revenue will be generated or collected because of the revaluation. Following a revaluation, the property tax burden is redistributed based on all properties being assessed at current market values. This means you will not automatically pay more in property taxes purely due to a higher assessment. The differences in taxes paid by property owners are the result of assessments that changed more or less than the average increase Village-wide.

The assessed values of all taxable properties in the village will be updated to reflect current market conditions at 100% market value. Notices of changed assessment will be distributed when the property reviews are complete and new assessed values are determined for each property. Property owners will have an opportunity to discuss the assessed values with an Associated Appraisal representative during the Open Book process. After the Open Book process, any property owner who still disagrees with their new assessment value after speaking with an assessor will have the opportunity to appeal an assessment to the Board of Review. The notice of assessment will contain the dates and times of the Open Book and Board of Review meetings along with an insert containing helpful information about the revaluation.



Open Book and Board of Review sessions generally take place late May to mid-June; however, some may occur later.

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 2023 Board of Review was 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)


The 2022 Board of Review was held on April 27, 2022.

2022 Link to Associated Appraisal and Board of Review Information



2022 BOR meeting notice

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

Guide for 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 (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.