Deliberations and Motions to Affirm or Modify Assessments*

Ø     Must be held in open session.

Ø     Can be done immediately after the case is heard, or can be done at another time.  If later, the taxpayer should be advised of the time their case is to be deliberated.

Ø     The “Findings of Fact, Determination, and Decision” form may be used.

Ø     The Board of Review clerk will participate in completion of the “Findings of Fact, Determination and Decision” form prior to the motion.

Ø     The Board of Review decision must be based on the evidence presented.

Upon conclusion of the deliberations and completion of the “Findings of Fact, Determination, and Decision” form, the Chairperson will ask for a motion:

1. A MOTION TO AFFIRM THE ASSESSMENT,  should be stated as follows:

I move that, exercising its judgment and discretion, pursuant to Sec. 70.47(9)(a) of the Wis. Statutes  the Board of Review, by majority and roll call vote hereby determines:

(mark and state for the record all that apply)

___________  that the Assessor’s valuation is correct;

___________  that the Assessor presented evidence of the fair market value of the subject property using assessment methods which conform to the statutory requirements and which are outlined in the Wisconsin Property Assessment Manual;

___________ that the taxpayer did not present sufficient evidence to rebut the presumption of correctness granted by law to the Assessor;

___________ that the Assessor’s valuation is reasonable in light of all the relevant evidence;

___________ and sustains the same valuation as set by the Assessor;

___________ (in certain cases), the Board of Review further finds that the taxpayer’s testimony is insufficient to show that the assessment of comparable property in the municipality is not uniform  and the municipality has demonstrated the uniformity of assessments.

OR

2.  A MOTION TO MODIFY THE ASSESSMENT, should be stated as follows:

            I move that, exercising its judgment and discretion, pursuant to Sec. 70.49 (9)(a), Wis. Statutes the Board of Review, by majority and roll call vote hereby determines: (mark and state for the record all that apply);

___________ that the Assessor’s valuation is incorrect;

___________ that the taxpayer has presented sufficient evidence to rebut the presumption of correctness granted by law to the Assessor;

___________ that the taxpayer’s valuation is reasonable in light of the relevant evidence;

___________ and hereby sets the new assessment at:  

                                    Land:                 ___________________________________

                                    Improvements: __________________________________

                                                            Total:         __________________________________

{Note for Minutes}

            Name of BOR member who made motion: ___________________________________

Name of BOR member who seconded motion: _______________________________

{Either of these motions should be made and seconded by a member of the Board of Review based upon the decisions made on page 5 of the Findings of Fact, Determination, and Decision form.  Discussion may follow the making of the motion, but the decision on page 5 should be consistent with the motion as made and adopted by the Board of Review.  The clerk should record the roll call vote on page 6 of the Findings of Fact, Determination, and Decision form.}

{In the event of a tie vote of the Board of Review, the Assessor’s valuation is sustained pursuant to Sec. 70.47 (9) (a) of the Wis. Statutes.}

* This sample script was prepared by John P. Macy of Arenz, Molter, Macy & Riffle, S.C., (920)548-1340, and was reviewed and modified by Rick Stadelman of the Wisconsin Towns Association and the Equalization Directors and staff at the Wisconsin Department of Revenue.