The Board of Review is made up of 5 citizens appointed by the Mayor and confirmed by the Common Council. It is the Board's duty to hear verbal testimony presented by the taxpayer, the assessor’s office and other expert witnesses. Cross-examination may occur by the Board or by parties in attendance.
The Board’s responsibility is to consider the evidence presented to determine whether the assessment calculated by the Assessor is incorrect.
State law places the burden of proof on the property owner under 70.47(8)(i) to demonstrate through sworn testimony that the assessor’s value is not correct. Under law, the Assessor’s value is presumed to be correct. The objector must clearly demonstrate that the assessor’s value is in error; a simple demonstration that other potential values are reasonable is not sufficient.
Only relevant verbal testimony given at the hearing will be considered by the Board. Stating that property taxes are too high is not considered relevant testimony. Exhibits may also be entered into evidence to support any verbal testimony that is provided.