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Assessor - Appeal Process
| If
I Think My Assessment is Too High, What can I Do About It? |
If you feel that your assessment is too
high, Section 70.47 of the statutes grants you the right to appeal the
assessment of your property. There is a local Board of Review for all
property assessed by the local assessor. The Tax Appeals Commission
reviews manufacturing property assessed by the Wisconsin Department of
Revenue (Manufacturing Section). Written or oral notice of your intent to
file an objection must be provided to the Board of Review’s clerk
(Stephanie Reinhardt) at least 48 hours in advance of your appearance. Your
objection to the assessment must be filed in writing with the Board of
Review. Objection forms are available from the deputy clerk at City Hall
or from this site.
| When
Should I Check My Assessment? |
Although the effective date of assessment is January 1, the assessor
here in Sturgeon Bay normally does not complete or finalize the assessment
until mid-July each year. The Sturgeon Bay Board of Review will meet and
adjourn to a date and time typically in July or early August at any time
during the 30-day period beginning with the 2nd Monday in May and you will
receive your tax bill in December. The time to check your assessment is
after the assessment has been completed and just prior to Board of Review
which in Sturgeon Bay is typically in July or August, but could be as
early as the second Monday in May. The time and date of the Board of
Review is posted in the Door County Advocate.
| What
Can I Do Before I Seek a Formal Review of My Assessment? |
If possible, you should arrange to meet with your assessor prior to the
Board of Review to examine your assessment records. When you meet with
your assessor, review the records for your property and discuss how your
assessment was made. Assessors maintain a record of your property which
includes a physical description and information on how your assessment was
developed. These property records are considered "open records"
which means the public has the right to inspect them. This right does not
include information gathered under a pledge of confidentiality or where
access is restricted by law, such as personal property returns. You may
also view the records for other properties. Time spent discussing your
assessment with the assessor may eliminate the need for a formal appeal to
the Board of Review.
If you are unable to meet privately with the assessor, you should
attend the "Open book." "Open book" refers to a period
of time before the Board of Review when the completed assessment roll is
open for examination. The assessor is required to be present for at least
2 hours while the assessment roll is open. Section 70.45, Stats., requires
the municipal clerk to publish or post a notice specifying the open book
date(s) at least 15 days before the first day the assessment roll is open
for examination. Instructional materials on appealing your assessment to
the Board of Review should be available at the open book. At open book the
assessor is allowed to make any changes that are necessary to perfect the
assessment roll.
Most people would not appeal to the Board of Review if they knew the
factors that had been taken into consideration in arriving at the
assessment. Examples of some of these are: sales of comparable properties,
current construction costs, improvements to property, location,
depreciation, legal restrictions such as zoning ordinances, and general
economic changes in the community.
| What
Can I Do to Obtain a Formal Review of My Assessment? |
If you have discussed the matter with your assessor, and you are still
not satisfied, make arrangements with your local Board of Review's clerk
to appear before the Board of Review. To assure a hearing, you must
provide the Board's clerk with written or oral notice of your intent to
file an objection at least 48 hours before the first scheduled
meeting of the Board of Review. In addition, a written and signed
form of objection to property assessment must be filled out and filed with
the Board's clerk within the first 2 hours of the Board of Review's
first scheduled meeting. The clerk can supply you with the objection
form which must be approved by the Wisconsin Department of Revenue. An
objection form is also available on this site under "forms."
| When
Must I File The Written Objection to My Property Assessment? |
This must be done before or during the first 2 hours of the
Board of Review's first scheduled meeting at which objections are
scheduled for hearing. Under certain circumstances, the Board of Review
may waive the 48-hour filing deadline. Upon showing of good cause and the
submission of a written objection within the first 2 hours of the Board of
Review's first scheduled meeting, the Board will waive the 48-hour"
notice requirement . The
Board may also waive the requirement up to the end of the fifth day of the
Board of Review session if you submit proof of extraordinary circumstances
for failing to meet the 48-hour notice and failing to appear during the
first 2 hours of the first scheduled meeting. However, as a matter of
public record, it is recommended that this objection be filed in writing
at least 48 hours before the Board’s first meeting. You must object to
the total value of
the property. You cannot object to only the land value or only the
improvement value.
| Does
the Board of Review have the final say? |
Appeals can be withdrawn or settled at any stage in the process. If you
don't agree with the Board of Review decision, the next step is an appeal
to the Wisconsin Department of Revenue or to Circuit Court.
| How
Do I Appeal My Assessment to DOR or Court? |
Property owners must file a written complaint to the Department of
Revenue Supervisor of Equalization in Green Bay (Phil Sanders) within 20
days after the property owner receives the Board of Review determination
notice. You must pay a $100 filing fee to the Wisconsin Department of
Revenue and the property value may not exceed $1,000,000.
An appeal to the circuit court must be made within 90 days after
notification of the decision of the Board of Review. The court will then
make a decision based solely on the testimony that was presented to the
Board of Review. When your case goes before the circuit court, the court
will review the record that was created at your Board of Review hearing
and make its decision.
The Board of Review consists of citizens appointed by the Mayor and
confirmed by the Common Council. The Board of Review is responsible for
correcting any assessment errors. It conducts its hearings in a manner
similar to a court.
You may wish to consider the following as you prepare for your hearing:
All evidence must be given as sworn oral testimony. You or your agent
must attend the hearing if you wish your evidence to be considered. 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.
This evidence must be either:
- A recent sale of your property, if any. Bring written proof, such
as a closing statement or real estate transfer return to
substantiate the date and amount of the sale.
- Recent sales of similar properties in your neighborhood, if any.
Bring written proof substantiating the amount and date of sale.
- Other specific reasons or factors showing the assessment is in
error. Bring written evidence when possible, such as cost estimates
for repairs and the like.
- Be prepared to show how recent sales of similar properties compare
to your property if you present them as evidence; for example, style,
square footage of house, lot size, number of rooms, condition,
exterior wall constructions, etc. Written appraisals by qualified
experts should be accompanied by oral testimony from those witnesses.
- An appraiser from the Assessor's Office will present evidence
related to the market analysis performed on your property. You should
contact the appraiser prior to the hearing to exchange information.
- Bring seven (7) copies of all written documents to the hearing and
give them to the Clerk at the start of the hearing.
The Board will determine the market value of your property based on
the evidence presented. A written notice of the Board's decision will
be mailed to you after the hearing.
Appeal from the Board of Review decision is to the Wisconsin Department
of Revenue or Circuit Court. Generally, property owners who wish to appeal
to Circuit Court seek assistance from someone knowledgeable in the
preparation of legal documents.
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