Board of Review

Board of Review

The 2023 Board of Review is scheduled for Wednesday, July 12, 2023 from 5:00 - 7:00 p.m.  It will take place in the Board Room of the Municipal Building, 210 Cottonwood Avenue. Appointments are necessary and you must complete and turn in the Objection Form 48 hours prior to the first meeting of the Board of Review. The "Property Assessment Appeal Guide for Wisconsin Real Property Owners" and objection forms are available on the Board of Review page of the Village website.

All meetings of the Board of Review are publicly held and open to all citizens at all times and no closed sessions can be held at any time or for any purpose. Hearings are taped or recorded by a 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 like a court of law. Evidence is presented through sworn oral testimony with cross-examination of witnesses.

"The Basics"

The Board of Review is a quasi-judicial body made up of the Village President, Village Clerk, Village Treasurer, one Trustee and a citizen appointee.

  • Members of the Board of Review sit as judges to hear the evidence presented
  • Board members may not have any ex parte contact
  • The Board does not independently set valuation
  • The Board does not redo the work of the Assessor
  • The Board cannot substitute their judgment or idea of value for the Assessor’s opinion
  • The Board cannot change any value fixed by the Assessor, except upon sworn oral testimony produced for that purpose
  • The Board shall correct all errors in description and computations
  • The Board may subpoena witnesses, if necessary
  • The Board 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 correct