Property Assessment & Board of Review
An assessment is the value placed upon your property by the Village's assessor, which is Associated Appraisal. This value determines what portion of the local property tax levy will be carried by your property. Each property is described in books called assessment rolls that are open for examination at Village Hall during regular office hours.
The law requires that property be valued from actual view or from the best information that can be practicably obtained. Each year’s assessment is a “new” assessment. The assessor is not obligated to keep the same assessment year after year but rather has a duty to keep all property at market value. Therefore, the assessor may change your assessment because of building permits or sales activity even though an actual inspection of the property has not been made.
The Board of Review meets during the 30-day period beginning with the 2nd Monday in May and you will receive your tax bill in December. The time to check your assessment is after the assessment is completed in March or April so you may appear before the Board of Review if you wish. Shortly after you receive your December tax bill, the cycle will start over with a new assessment on your property as of January 1.
It is highly recommended that you make an appointment to meet with your assessor prior to the Board of Review to examine your assessment records. “Open Book” refers to a period of time before Board of Review when the completed assessment roll is open for examination. The assessor will be present at Village Hall for at least 2 hours while the assessment roll is open. The Village will publish and post a notice around the Village and on this web site specifying the open book date at least 15 days before the first day the assessment roll is open for examination.
When you meet with your assessor, review the records for your property and discuss how your assessment was made. Assessors maintain a record of your property, which includes a physical description and information on how your assessment was developed. Time spent discussing your assessment with the assessor may eliminate the need for a formal appeal to the Board of Review. Instructional materials on appealing your assessment to the Board of Review will be available at the open book. At open book, the assessor is allowed to make any changes that are necessary to correct the assessment roll.
If a property owner denies entry to view the property, the assessor will send a certified letter requesting admittance to the property to view it. If the property owner still refuses admittance, the assessor will value the property using the best evidence available. Furthermore, the property owner will not be able to appear before the Board of Review. Most actions of appeal require that the assessor be allowed entry to view the property.
If you disagree with your assessment, sec. 70.47, Wis. Stats., grants you the right to appeal to the Board of Review. There are some requirements to appeal your assessment to the Board of Review.
- A written or oral notice of your intent to file an objection must be filed with the Board's clerk at least 48 hours before the first scheduled meeting of the Board of Review.
- A written and signed form of objection to property assessment must be filled out and filed with the Board’s clerk within the first 2 hours of the Board of Review’s first scheduled meeting.
- Objection forms are available from Village Hall and on this web site below.
Wisconsin Department of Revenue General Information and Forms Related to Property Taxes
Wisconsin Department of Revenue Guide for Property Owners
Property Assessment Appeal Guide for Wisconsin Real Property Owners
Objection Form for Board of Review - Real Property PDF Fillable Form
Objection Form for Board of Review - Personal Property PDF Fillable Form