Board of Review

The assessment on your property was determined by the Town Assessor as of January 1 of this year. The law requires that the Assessor arrive at the assessment from actual view or the best information obtainable. Under Wisconsin Statutes, the values arrived at by the Assessor are presumed correct until proven otherwise, which burden of proof is upon the taxpayer. The Assessor is obligated by law to notify the property owner if there is an increase or decrease in assessed valuation from the previous year.

It is up to each property owner to find out what his/her assessment is and take action if he/she feels the assessment is inequitable. If you are not satisfied with the assessment of your property, do something about it now. Taking action next January at tax time is too late. The Board of Review can only hear objections for the current assessment year.

You must file a written objection form with the Town Clerk at least forty-eight (48) hours in advance of the Board of Review meeting (unless waived by both parties) before your case can be heard. The questions on the form will help the Board of Review members when they review your case. After your form has been filed with the Town Clerk, you will receive notice as to when your case will be heard.

The Board of Review meets annually for an organizational session and generally reconvenes at a later date. The date will be posted at the Grand Chute Town Hall, Fire Station #1, and Woodman's Grocery Store, as well as published in the Post-Crescent no less than fifteen (15) days prior to the meeting.

After the reading of the written objection form, you must orally present your case. This means that you must tell the Board of Review in your own words why you believe the assessment of your property is in error. This is your chance to tell the Board of Review your complete story.

Do plan on being fully prepared to present your case, including the presentation of your witness to collaborate the circumstances involved in your objection. I.e., if you are basing your objection on a prior year transaction, be prepared to present documentation substantiating that purchase (to prove an arms length transaction). The Board of Review members can only act on sworn oral testimony presented to them at the Board of Review meeting proving the assessment is in error. The Board of Review may call in witnesses to support or deny the assessment.

Do not try to question the Assessor first. State law says: "The taxpayer shall first be heard."

Do speak slowly and clearly. Remember that what you say is being taken down by a recorder or stenographer.

Do not say, "the taxes are too high" on my property. This is not evidence that the assessment is too high. The Board of Review deals only with assessments, not taxes.

Please contact the Town Clerk with any questions.