2022 BOR Notice-Meet to Adjourn
2022 Guide for Property Owners
Duties of the Assessor's Department
The Assessor is responsible for the determination of equitable property assessments resulting in fair distribution of the property tax. Duties include:
- Conducting appraisals of nonmanufacturing real and personal taxable property
- Preparation of real and personal property assessment rolls
- Attending Open Book and Board of Review
- Keeping property records current
Each municipality is required to determine the assessed property value for the entire municipality. The assessed value is the value that the Assessor determines the property is worth for tax purposes. Both real and personal property are assessed. Real property is real estate such as homes and land. Personal property is the equipment and materials a business uses to conduct their operations. Assessed values are determined annually and certified by the Board of Review.
Challenging Assessed Value
Property owners receive notice of changes in their assessed values only when the value changes (increase or decrease). Each year a property owner has an opportunity to challenge the assessed value of their property through Open Book and Board of Review. The process starts with a discussion with the Assessor. This is an informal, 1-on-1 event where both parties discuss how the assessed value was determined. If the Assessor and property owner cannot agree on an assessed value during the Open Book discussion, the owner may petition to appear before the Board of Review.
Board of Review - Appeals
The Board of Review is a quasi-judicial body where the owner and the Assessor, under oath, present testimony and evidence to support their differing opinions of the assessed value. By Wisconsin law, the Assessor is presumed correct unless the owner can present direct evidence supporting a different assessed value. After both parties have presented their evidence, the Board of Review votes on a motion to affirm or modify the assessed value (or they may request additional information). After the Board of Review has heard all challenges to property assessments, their vote to adjourn certifies all assessments are final for that year.
If the property owner still does not agree with the assessed value, he or she may seek a circuit court review or appeal to the Wisconsin Department of Revenue.Once an assessed value is established, it generally does not change until a revaluation is conducted or the owner makes a modification to the property (remodel, addition, demolition etc).
Notice of Assessor’s Authority to Enter LandThe trespass law in Wisconsin entitles the assessor to enter a property once during an assessment cycle unless the property owner has notified the assessor in advance to deny entry. Additional visits may be authorized by the property owner. Assessors are restricted to the following conditions when entering property:
- The reason for the entry must be to make an assessment on behalf of the state or a political subdivision.
- The entry must be on a weekday during daylight hours, or at another time as agreed upon with the property owner.
- The assessor’s visit must not be more than one hour.
- The assessor must not open doors, enter through open doors, or look into windows of structures.
- If the property owner or occupant is not present, the assessor must leave a notice on the principal building providing the owner with information on how to contact them.
- The assessor may not enter the premises if they have received a notice from the property owner or occupant denying them entry.
- The assessor must leave if the property owner or occupant asks them to leave.
Associated Appraisal Consultants, Inc.
P.O. Box 440
Greenville, WI 54952
For Property Search: www.apraz.com
Dean Peters - Primary Assessor
Phone: 920-749-1995 ext. 8803
Sarah Grootemont - Business Personal Property
Phone: 920-749-1995, press 3