Board of Review

Committee Duties

The Board of Review (BOR) is  the first step in the formal appeal process for an individual property owner who protests an assessment. The BOR is a quasi-judicial body responsible for the following:

• Correcting all description and computation errors in the assessment roll
• Checking the roll for omitted property and for double assessments (omitted property must be placed on the roll and the owner notified)
• Adjusting assessments when proven incorrect by sworn testimony through the appropriate appeals process per Wis. Statute 70.47 and the State Constitution.
  • The property owner’s right to appeal a property tax assessment is part of the constitutional right to due process
  • Prior to the BOR, a property owner can discuss the assessment with the assessor during the open book period and provide any information that might affect the assessment.

To hold a valid BOR proceeding, at least one voting member must attend a training session approved by the Wisconsin Department of Revenue (DOR) within two years after the Board’s first meeting. 

The BOR meets at least once annually in May or June except in years of revaluation.