Board of Review

Board of Review (BOR)

Composed of elected Village officials and supported by the Village Clerk as a non-voting member, the Board of Review (BOR) functions as a quasi-judicial body responsible for adjusting property assessments when sworn oral testimony demonstrates they are inaccurate. Because the BOR is not an assessing body, it cannot substitute its judgment for that of the Assessor. The Assessor’s valuation is legally presumed correct, and the Board acts strictly upon the factual evidence presented during a hearing.

The assessment appeal process involves the following key steps and resources:

• Informal Review (Open Book): Property owners are strongly encouraged to contact the Village Assessor for an "Open Book" discussion prior to initiating a formal appeal, as minor discrepancies can frequently be resolved informally.
• Notice of Intent: To formally appeal, you must notify the Village Clerk of your intent at least 48 hours before the first scheduled BOR meeting reconvenes.
• Objection Form Submission: A completed written objection form (such as Form PA-115A) must be submitted to the Village Clerk no later than 48 hours prior to the meeting by 5 PM. Hearings are scheduled in the order that fully completed application packets are received.
• State Guidance: For comprehensive procedural details, forms, and the "Guide for Property Owners," visit the Board of Review section on the Wisconsin Department of Revenue website.

To access comprehensive materials, resources and official guides, visit the Wisconsin Department of Revenue Board of Review page (see related links).