BOARD OF REVIEW

 BOARD OF REVIEW FORMS & POLICIES AVAILABLE AT BOTTOM OF PAGE

 

CITY OF ONALASKA 2024 PREMLIMINARY ASSESSEMENT ROLL AVAILABLE AT https://accurateassessor.com/roll-books/ 

 

Municipal Boards of Review must meet:

• annually

• anytime during the 45-day period beginning on the 4th Monday in April

The initial Boards of Review meeting (first meeting of the year where business is addressed) must be in session at least 2 hours. The Board of Review session can vary from these guidelines if the municipal governing body, by ordinance or resolution, designates other meeting hours. If this is done, the Board may schedule a meeting time between 8:00 a.m. and 12 midnight with the meeting being at least 2 hours in length. After this first meeting, the Board may then adjourn at its own discretion from time to time, until its business is completed. However, whenever the Board adjourns for more than one day the clerk must post a written notice on the meeting place door, stating the date and time that the Board will resume meeting.  Anyone appearing before the Board of Review must file an objection form for real or personal property 48 hours before the first meeting of the Board of Review.

 

Please be advised of the following requirements to appear before the board of review and procedural requirements if appearing before the board: 

 

  • After the first meeting of the Board of Review and before the Board of Review’s final adjournment, no person who is scheduled to appear before the Board of Review may contact or provide information to a member of the Board of Review about the person’s objection, except at a session of the Board of Review.  Open book shall occur no less than 7 days prior to the Board of Review.
  • The Board of Review may not hear an objection to the amount or valuation of property unless, at least 48 hours before the Board of Review’s first scheduled meeting, the objector provides to the Board of Review Clerk written or oral notice of an intent to file an objection, except that upon a showing of good cause the submission of a written objection, the Board of Review shall waive that requirement during the first 2 hours of the Board of Review’s first scheduled meeting, and the Board of Review may waive that requirement up to the end of the 5th day of the session, or up to the end of the final day of the session if the session is less than 5 days, with proof of extraordinary circumstances for failure to meet the 48-hour notice requirement and failure to appear before the Board of Review during the first 2 hours of the first scheduled meeting.
  • Objections to the amount or valuation of property shall first be made in writing and filed with the Board of Review Clerk within the first 2 hours of the Board of Review’s first scheduled meeting, except that, upon evidence of extraordinary circumstances, the Board of Review may waive that requirement up to the end of the 5th day of the session, or up to the end of the final day of the session if the session is less than 5 days. The Board of Review may require objections to the amount or valuation of property to be submitted on forms approved by the Wisconsin Department of Revenue, and the Board of Review shall require that any forms include stated valuations of the property in question. Persons who own land and improvements to that land may object to the aggregate valuation of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land. No person may be allowed in any action or proceedings to question the amount or valuation of property unless the written objection has been filed and that person in good faith presented evidence to the Board of Review in support of the objections and made full disclosure before the Board of Review, under oath, of all of that person’s property liable to assessment in the district and the value of that property. The requirement that objections be in writing may be waived by express action of the Board of Review.
  • When appearing before the Board of Review, the objecting person shall specify in writing the person’s estimate of the value of the land and of the improvements that are the subject of the person’s objection and specify the information used to arrive at that estimate.
  • No person may appear before the Board of Review, testify to the Board of Review by telephone, or object to a valuation if that valuation was made by the assessor or the objector using the income method of valuation, unless no later than 7 days before the first meeting of the Board of Review, the person supplies the assessor with all the information about income and expenses that the assessor requests, as specified in the Assessor’s Manual under Wis. Stat. §73.03(2a).  The City of Onalaska has an ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph that provides exceptions for persons using information in the discharge of duties imposed by law or the duties of their officer or by order of a court.  The information that is provided in this paragraph, unless a court determined that it is inaccurate, is not subject to the right of inspection and copying under Wis. Stat. §19.35(1).
  • The Board of Review shall hear upon oath, by telephone, all ill or disabled persons who present to the Board a letter from a physician, physician assistant, or advanced practice nurse prescriber certified under Wis. Stat. §441.16(2) that confirms their illness or disability.  No other persons may testify by telephone unless the Board of Review, in its discretion, has determined to grant a property owner’s or their representative’s request to testify under oath by telephone or written statement.
  • No person may appear before the Board of Review, testify to the Board of Review by telephone, or contest the amount of any assessment unless, at least 48 hours before the first meeting of the Board of Review, or at least 48 hours before the objection is heard if the objection is allowed under Wis. Stat. §70.47(3)(a), that person provides notice to the Board of Review Clerk as to whether the person will ask for removal of a member of the Board of Review and, if so, which member, and provides a reasonable estimate of the length of time the hearing will take.
  • No person shall be allowed to appear before the Board of Review, to testify to the Board by telephone or to contest the amount of any assessment of real or personal property if the person has refused a reasonable written request by certified mail of the assessor to enter onto property to conduct an exterior view of the real or personal property being assessed.