New Law Affecting Board of Review Procedures
2013 Wisconsin Act 228 made some new changes to the law governing the Board of Review that took effect January 1, 2015. The major changes to the law are as follows:
- The municipality must send notices of changed assessment to the property owner at least 30 days before the meeting of the board when the municipality is conducting a revaluation. The municipality must send notices of changed assessment to the property owner at least 25 days before the meeting of the board in 1st class cities. The municipality must publish a class 1 meeting notice at least 15 days before the board’s first meeting or at least 30 days before the first meeting when the municipality is conducting a revaluation.
- The board may allow a property owner to appear by telephone or submit written statements regarding his or her objection to a property tax assessment, under oath, instead of appearing in person at the board hearing. The board is not required to accept such testimony, unless the person is ill or disabled and presents the board with a letter from a physician, osteopath, physician assistant, or advanced practice nurse practitioner that confirms their illness or disability.
- The board may postpone and reschedule a hearing as it relates to a property once per session, at the request of the property owner.
- The board has authority to waive a board hearing at the request of the property owner, the assessor, or at its own discretion. If the board grants the waiver, the property owner may seek circuit court review of their assessment.
For more information, please contact a member of the Stafford Rosenbaum Government Law team or click here for new Board of Review forms created by the Wisconsin Department of Revenue.
