Board of Review
Board of Review Public Notice
If after attending the Open Book session you decide to appeal the assessed value, you will have an opportunity to appear before the "Board of Review". The Board of Review is a panel that includes the Mayor, the City Clerk-Treasurer, and three alderpersons.
In order to appear before the Board of Review, you must submit the prescribed Objection Form. These forms are available at the City Clerk's office. You must fully answer all questions on the form and the property owner must sign the objection. You must submit the form to the City Clerk's office at least 48 hours before the first meeting of the Board of Review. The Board can waive the 48-hour notice requirement if the property owner shows good cause for failing to meet the requirement or provides evidence of extraordinary circumstances.
The function of the Board of Review is not one of valuation, but of deciding the validity of the facts presented orally before them. The basic function of the Board is to listen to sworn testimony presented by both the property owner and assessor and then determine if the assessed value of the property is correct. You should be prepared to explain to the Board what you think your property is worth and why. You must present evidence to support your estimate of market value. The best evidence for this would be a recent sale price of your property. The next best evidence would be recent sales prices of properties that are similar to yours. Another type of evidence would be a recent appraisal you had done on your property.
The assessor will present evidence related to the market analysis performed on your property.
After hearing the evidence, the Board will decide to raise, lower or sustain the assessment of your property. The Board will inform you by mail of its determination. You may appeal the Board of Review's determination to the Circuit Court of St. Croix County. The Circuit Court decision may be appealed to the Court of Appeals, then to the Supreme Court of the State of Wisconsin. You may also appeal the Board of Review's determination to the Wisconsin Department of Revenue.