Board of Review
“The Basics”*

 Clerk of the Board of Review

• Clerk shall introduce the case
• Clerk to read basic information into record:  property owner, property address, property tax key number, property assessment per  Assessor
• Clerk asks all parties who are going to testify to stand and be sworn,
• Clerk to swear all witnesses:
  • Sample oath:  Do you all solemnly swear, in the matter now on hearing, to tell the truth, the whole truth and nothing but the truth, so help you God?
• Clerk to state names of all sworn witnesses for the record
• Clerk to fill out Findings of Fact, Determinations and Decision sheet during the hearing
• Clerk (if member of BOR) may ask questions of witnesses
• Clerk (if member of BOR) to vote
• Clerk to record roll call vote on motion

Chair of Board of Review

• Ask Taxpayer to present case
• Ask Assessor if he/she has any questions of Taxpayer
• Ask Board of Review if they have any questions of Taxpayer
• Ask Taxpayer if there are  other witnesses in support of Taxpayer
• Ask Assessor if he/she has any questions of Taxpayers’ witness(es)
• Ask Board of Review if they have any questions of Taxpayers’ witness(es)
• Ask Assessor to present his/her case
• Ask Taxpayer if he/she has any questions of the Assessor
• Ask Board of Review if they have any questions of the Assessor
• Ask Taxpayer if there is any additional testimony
• Ask Assessor if there is any additional testimony
• Ask Taxpayer to briefly summarize the case
• Ask Assessor to briefly summarize case
• Close Testimony with statement on the record to close
• Lead Board of Review in discussion, by following through the Findings of Fact, Determinations and Decisions Sheet
• Ask for a Motion based on discussion
• Call Roll Call vote on the motion
• State Result of Decision based on Motion

Assessor

• Cannot be a member of Board of Review
• Must attend all hearings of the Board (including first meeting)
• Is an expert and his/her assessment carries presumption of correctness
• Cannot run the meeting or vote

Assessor (continued)

• Cannot participate in deliberations of the Board of Review
• Is not permitted to impeach his/her assessment once the assessment roll is signed
• Must submit evidence sustaining his/her assessment
• Must submit to examination by Taxpayer and by the Board of Review
• Is required to provide full disclosure and make all books and records available (with limited exceptions if confidentiality ordinance for income purposes)
• At  the hearing on objection, the Assessor should, in each case submit credentials, definition of fair market value, and basis for assessment

Taxpayer

• Must give oral or written notice to clerk of BOR at least 48 hours before first meeting of BOR of intent to file objection (unless waived for good cause)
• Must file a written objection form within first two hours of  first BOR meeting (after the assessment roll has been completed and signed)
  • Must use approved state form for objection
  • Form must be filled out completely (answering all questions)
  • Taxpayer must state his/her opinion of value of property
  • Failure to answer all questions on form should be basis for refusal to hear objection

• Will be barred from contesting assessment if Taxpayer refused the Assessor right to view property after Assessor made reasonable written request by certified mail to view the property
• If written appraisal(s) of the property are to be presented by the Taxpayer as evidence of value, the Taxpayer should have the Appraiser who prepared the appraisal present sworn testimony  in support of the appraisal and to answer questions of the Assessor and Board of Review in cross-examination
• Taxpayer has burden of overcoming presumption of correctness granted by law to the Assessor’s valuation
• Taxpayer’s evidence must conform to the statutory criteria and Wisconsin Property Assessment Manual  (this is same as Rules of Best Evidence and Appeal Guide under Sec. 70.85)

Board of Review

• Quasi-judicial body
  • Members to sit as judges to hear evidence
• Does not independently set valuation
• Does not do-over the work of the Assessor
• Cannot substitute their judgment or idea of value for the Assessor’s
• Cannot change any value fixed by the Assessor, except upon sworn oral testimony produced for that purpose
• Shall correct all errors in description and computations
• May subpoena witnesses, if necessary
• Makes decisions based on evidence presented by persons under oath
• The Board is not an assessing body
• The Board’s function is not of valuation
• The Board is bound to accept the Assessor’s assessment as correct unless there is competent sworn testimony not contradicted by other evidence that proves the assessment to be incorrect
• The Board cannot rule on whether a property has exempt status

Board of Review Hearing

• All meetings of the Board of Review shall be publicly held and open to all citizens at all times and no formal action of any kind shall be introduced or adopted at any closed session
• Hearings are taped or recorded by court stenographer for the purposes of creating a record of proceedings (this requires that all persons speaking at the hearing shall speak clearly and identify themselves so that an adequate and clear record of the proceedings is made)
• Hearings are conducted much as in a court of law
• Evidence is presented through sworn oral testimony with cross examination of witnesses

Methods of Valuation

• Recent sale of the subject property. Sale must be an “arm-length” transaction in order to be used as evidence of value. Sales to relatives, sales under distressed circumstances, etc. cannot be used
• Recent sales of other comparable properties
• Other evidence of value
• The best evidence of value will generally be either a recent sale price of the subject property or recent sale prices of other comparable properties
• Follow “Rules of Best Evidence”  

The Four Golden Rules

• The Assessor’s values are presumed to be correct unless proven otherwise
• The Board cannot change any value fixed by the Assessor except upon evidence presented to it by persons’ under oath
• The evidence must be factual in nature, not just matter of opinion
• A small percentage difference between the market value established by the Assessor and the Taxpayer’s idea of value usually is not sufficient to warrant a change by the Board of Review

* 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.