Where do assessment appeals go?
Open Book Session
Once your assessed value is determined, you will be sent a "Notice of Assessment" containing the assessed value, and a date and time of the "Open Book" session. At Open Book, you can discuss your assessment, present any information you feel is relevant, learn what records are maintained on your property, and what factors were considered to determine the new assessed value. If based on this discussion the Assessor believes an adjustment to the assessed value is warranted, a notice will be sent to you reflecting the new assessed value.
The Board of Review
If after attending the Open Book session you still do not agree with the assessment, you will have an opportunity to appear before the "Board of Review". The Board of Review includes local officials and/or citizens appointed by the Common Council. It is the Board's duty to hear evidence presented by the property owner and the assessor. It is important to note that the Board's function is not one of valuation, but of deciding the validity of the facts presented. All deliberations must be done in open session and the Board of Review is required to decide each objection by a roll call vote. If, based on testimony the Board decides to change the assessed value, a notice of change will be sent to the property owner.