A Legal Appearance Before Board Of Review

• The municipality determines assessments for all property. It is up to the property owner to find out what his assessment is and take any action if he/she feels the assessment is inequitable. The Assessor is obligated by law, to notify the property owner if there is an increase or decrease in assessed valuation from the previous years assessment.
  
  
• If you are not satisfied with the assessment of your property, the time for you to do something about it is now. Taking action next January at tax paying time is too late. The Board of Review can only hear objections for the current assessment year.
  
  
• The most important step in protesting assessments is to file a formal complaint with the Town Clerk (48 hours minimum) prior to the Board of Review opening session. 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 Headquarters, and Woodman's Grocery Store, as well as published in the Post Crescent no less than 15 days prior to the meeting.
  
  
• The assessment on your property was determined by the 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. It is, therefore, in the best interest of the property owner to cooperate with the Assessor so that the best basis is available for the assessment.
  
  
• Under Wisconsin Statutes, the values arrived at by the Assessor are presumed correct until proven otherwise, which burden of proof is upon the taxpayer.
  
  
• A property owner should personally check his/her assessments in the assessment roll to be sure what the value placed upon his/her property by the Assessor is.
  
  
• If you believe your property is not fairly assessed, you must file a written objection form with the Town Clerk. The Board of Review must have a 48-hour notice (unless waived by both parties) before your case can be heard. The questions on the form are of great importance to you in proving that the assessment is in error, and 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 from the Clerk's office as to when your case will be heard.

Your Case Is Called

When your name is called, you or your local agent must present your case. The first, and very important, process is administering the oath. You will be asked to raise your right hand while the Clerk repeat the following oath:

"Do you solemnly swear to tell the truth, the whole truth and nothing but the truth, so help you God"

To this, you will answer,

"I do".

Reading Your Objection

You may now be seated in the witness chair while your written objection form is read. 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" And "Do Not"

• Do fill out the objection form fully. Your case cannot be heard if you do not.
  
  
• 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.
  
  
• Do remember that 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 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).