Municipal Boards of Review must meet:
- Anytime during the 30-day period beginning on the second Monday in May
The initial Boards of Review meeting (first meeting of the year where business is addressed) must be in session at least 2 hours. The Board of Review session can vary from these guidelines if the municipal governing body, by ordinance or resolution, designates other meeting hours. If this is done, the Board may schedule a meeting time between 8:00 a.m. and 12 midnight with the meeting being at least 2 hours in length. After this first meeting, the Board may then adjourn at its own discretion from time to time, until its business is completed. However, whenever the Board adjourns for more than one day the clerk must post a written notice on the meeting place door, stating the date and time that the Board will resume meeting.
Requirements for citizens to appear before the Board of Review
- No person shall be allowed to appear before the Board of Review, to testify to the Board by telephone or to contest the amount of any assessment of real or personal property if the person had refused a reasonable written request by certified mail of the assessor to view such property.
- After the first meeting of the Board of Review and before the Board's final adjournment, no person who is scheduled to appear before the Board of Review may contact, or provide information to, a member of the Board about that person's objection except at a session of the Board.
- No person may appear before the Board of Review, testify to the board by telephone or contest the amount of any assessment unless, at least 48 hours before the first meeting of the Board or at least 48 hours before the objection is heard if the objection is allowed under sub. (3) (a), that person provides to the Clerk of the Board of Review notice as to whether the person will ask for removal under sub. (6m), and if so which member will be removed and the person's reasonable estimate of the length of time that the hearing will take.
- When appearing before the Board, the person shall specify, in writing, the person's estimate of the value of the land and of the improvements that are the subject of the person's objection and specify the information that the person used to arrive at that estimate.
- No person may appear before the Board of Review, testify to the Board by telephone or object to a valuation; if that valuation was made by the assessor or the objector using the income method; unless the person supplies to the assessor all the information about income and expenses, as specified in the manual under s. 73.03 (2a) that the assessor requests. The municipality or county shall provide by ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph and shall provide exceptions for persons using the information in the discharge of duties imposed by law or of the duties of their office or by order of a court. The information that is provided under this paragraph, unless a court determines that it is inaccurate, is not subject to the right of inspection and copying under s. 19.35(1).