Board of Review

The Board of Review (BOR) is the first step in the formal appeal process for an individual property owner who protests an assessment. 

The BOR has specific statutory duties, including the following: correcting all description and computation errors in the assessment roll; checking the roll for omitted property and for double assessments (omitted property must be placed on the roll and the owner notified); and adjusting assessments when proven incorrect by sworn testimony.

The property owner’s right to appeal a property tax assessment is part of the constitutional right to due process (see Article I, section 9 of the Wisconsin Constitution).  State law, Wis.  Stat.  section 70.47, provides an appeal’s process by creating a local Board of Review (BOR) to consider and decide property tax assessment appeals.  The BOR is a quasi-judicial body responsible for correcting errors on the assessment roll and administering property tax assessment appeals.   A property owner can discuss the assessment with the assessor and provide any information that might affect the assessment.

To hold a valid BOR proceeding, at least one voting member must attend a training session approved by the Wisconsin Department of Revenue (DOR) within two years after the board’s first meeting. 

How appointed: appointed by the Mayor and approved by the Common Council

Number of members:  7

Length of terms: 60 months

Agendas & Minutes

Agendas are available prior to the meetings. Minutes are available following approval.

View Most Recent Agendas and Minutes

Members

NameTerm StartTerm End
John Thomas AziereMay 1997July 2022
Richard LaurentApril 1991July 2018
Diane MidthunSeptember 1997July 2019
Steven CorkenJune 2020
VacancyN/A
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VacancyN/AN/A