Wisconsin Property Tax Appeals: Board of Review Rules

How Wisconsin Assessment Objections Work

In Wisconsin, a challenge to an assessment goes to the Board of Review (BOR) in your city, village or town. The rules are in section 70.47 of the Wisconsin Statutes, and the Department of Revenue publishes plain-language guidance on filing the objection. The BOR step matters: later claims depend on having followed it. Wis. Stat. 70.47

When the Board of Review Meets

The board meets annually at any time during the 45-day period beginning on the fourth Monday of April, but no sooner than 7 days after the last day the assessment roll is open for examination. The clerk publishes a notice of the first meeting at least 15 days ahead, or 30 days ahead in a year with a revaluation. Watch your municipality's notice for the exact date and hours. Wis. Stat. 70.47

Counties we track appear with a countdown in the table above the county list, and the deadlines page lists them all.

The Steps Before and At the Meeting

1. Give notice of intent at least 48 hours before the first scheduled meeting. It can be written or oral, with no special form. The Department of Revenue encourages writing it down.
2. File the Objection Form for Real Property Assessment (PA-115A). The written objection is considered filed if the clerk receives it within the first two hours of the first BOR meeting.
3. Missed the 48 hours? Submit the written objection and request a waiver during the first two hours of the first meeting. The board shall grant the waiver if you show good cause.

Wisconsin DOR, Board of Review Objections, Wis. Stat. 70.47

The board schedules a hearing for each written objection it receives, and notifies the objector and the assessor at least 48 hours before an objection is heard if it does not hear it at the first meeting. Before final adjournment, the board gives you a notice of its decision with an explanation of your appeal rights. Wis. Stat. 70.47

Skipping the Hearing

The board can waive the hearing, at your request, the assessor's request or on its own, which lets you go straight to circuit court. You ask with the Request for Waiver of Board of Review Hearing (PA-813), the 48-hour notice and the objection form. If the waiver is granted, you can no longer file an excessive assessment claim under section 74.37 or appeal to the Department of Revenue under section 70.85. Wisconsin DOR, Board of Review Objections

After the Board of Review

• Certiorari. An action in circuit court commenced within 90 days after you receive the board's notice of decision. Wis. Stat. 70.47
• Excessive assessment claim. Under section 74.37, the claim is served on the municipal clerk by January 31 of the year in which the tax is payable. The municipality has 90 days to allow or disallow it, and if it disallows, you can sue in circuit court within 90 days of the notice. Wis. Stat. 74.37
• One path, not both. You cannot bring a section 74.37 claim unless you followed the BOR procedure, and the tax must be timely paid. You also cannot contest the same assessment through certiorari or section 70.85 while a 74.37 claim is brought and maintained. Wis. Stat. 74.37

Pending a BOR decision or a court appeal, your tax is still due on the regular Chapter 74 schedule, and tax not paid on time is delinquent. Pay the bill on time while you object. Wis. Stat. 70.47

What Evidence Works

• Recent sales of comparable homes, adjusted for size, age and condition.
• Photos and repair estimates for condition problems.
• Errors on the assessor's property record, such as wrong square footage.
• A recent appraisal, if you have one.

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-assessed and prepare your objection documents. You review, sign and file them yourself with your municipal clerk. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your county below for its assessor, board and next date.