Board of Review

The Board of Review (BOR) is the formal appeal process for an individual property owner who protests an assessment. 

The BOR has specific statutory duties, including:

• Correcting all description and computation errors in the assessment roll.
• Checking the roll for omitted property and for double assessments.
• Adjusting assessments when proven incorrect by sworn testimony.

The property owner’s right to appeal a property tax assessment is part of the constitutional right to due process. State law, (Wis. Stat. section 70.47) provides an appeal’s process by creating a local Board of Review (BOR) to consider and decide property tax assessment appeals. The BOR is a quasi-judicial body responsible for correcting errors on the assessment roll and administering property tax assessment appeals.  A property owner can discuss the assessment with the assessor and provide any information that might affect the assessment.

To hold a valid BOR proceeding, at least one voting member must attend a training session approved by the Wisconsin Department of Revenue within two years after the board’s first meeting.