2025 BOR Long-Form Notice POST

1150 W. WASHINGTON AVE. · P.O. BOX 87 · CLEVELAND, WI 53015 · WWW.CLEVELANDWI.GOV · 920.693.8181 NOTICE OF DATES ASSESSMENT ROLL WILL BE AVAILABLE FOR INSPECTION AND CONVENING OF BOARD OF REVIEW Property information and the assessment roll book are available online at www.accurateassessor.com. The assessment roll is also available on the village website at clevelandwi.gov and at the Cleveland Village Hall, 1150 W Washington Ave, Cleveland, Wisconsin, during regular business hours or by appointment up to the day of Board of Review. You can also email the assessor at question@accurateassessor.com. The Board of Review is scheduled to hear and decide objections on Wednesday, July 23, 2025, from 5:00pm – 7:00pm. The meeting will be held at the Cleveland Village Hall. Please be advised of the following requirements regarding the Board of Review: 1. 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 has refused a reasonable written request by certified mail from the Assessor to enter onto property to conduct an exterior view of the property being assessed (Sec. 70.47(7)(aa), Wis. Stats.) However, the Board may allow a hearing even if the property owner denied an interior or exterior view. The lack of access to view and the credibility of evidence offered may be managed as an evidentiary issue at the hearing. 2. 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 the person's objection except at a session of the Board. 3. The Board of Review may not hear an objection to the amount or valuation of property unless, at least 48 hours before the Board’s first scheduled meeting, the objector provides to the Village Clerk-Treasurer written or oral notice of an intent to file an objection, except that upon a showing of good cause and the submission of a written objection, the Board shall waive that requirement during the first 2 hours of the Board’s first scheduled meeting, and the B oard may waive that requirement up to the end of the 5th day of the session or up to the end of the final day of the session if the session is less than 5 days, with proof of extraordinary circumstances for failure to meet the 48-hour notice requirement and failure to appear before the Board of Review during the first 2 hours of the first scheduled meeting. 4. Objections to the amount or valuation of property shall first be made in writing and filed with the Village Clerk-Treasurer within the first 2 hours of the Board’s first scheduled meeting, except that, upon evidence of extraordinary circumstances, the Board may waive the requirement up to the end of the 5th day of the session or up to the end of the final day of the session if the session is less than 5 days. The Board may require objections to the amount or valuation of property to be submitted on forms approved by the Department of Revenue, and the Board shall require that any forms include stated valuations of the property in question. Persons who own land and improvements to that land may object to the aggregate valuation of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land. No person may be allowed in any action or proceedings to question the amount or valuation of property unless the written objection has been filed and that person in good faith presented evidence to the Board in support of the objections and made full disclosure before the Board, under oath, of all of that person’s property liable to assessment in the district and the value of that property. The requirement that objections be in writing may be waived by express action of the Board. 5. When appearing before the Board of Review, the objecting person shall specify in writing the person's estimate of the value of the land and improvements that are the subject of the person's objection and specify the information that the person used to arrive at the estimate. 6. 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 of valuation; unless the person supplies the Assessor with all of the information about income and expenses as specified in the Assessor's manual under Sec. 73.03(2a), Wis. Stats., that the Assessor requests. The Village of Cleveland has an ordinance for the confidentiality of information about income and expenses that is provided to the Assessor under this paragraph which provides exceptions for persons using information in the discharge of duties imposed by law or the duties of their office or by order of a court. The information that is provided under this paragraph, unless a court determined that it is inaccurate, is not subject to the right of inspection and copying under Sec. 19.35(1), Wis. Stats. 7. The Board shall hear upon oath, by telephone, all ill or disabled persons who present to the Board a letter from a physician, surgeon, or osteopath that confirms their illness or disability. No other person may testify by telephone unless the Board, in its discretion, has determined to grant a property owner’s or their representative’s request to testify under oath by telephone or written statement. 8. 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 prior to the first meeting of the Board, or at least 48 hours before the objection is heard if the objection is allowed under s.70.47 (3) (a), Wis. Stats., that person provides to the Village Clerk-Treasurer notice as to whether the person will ask for removal of a member of the Board of Review and, if so, which member, and provides a reasonable estimate of the length of time the hearing will take. Dated July 2, 2025 Stacy Grunwald, Clerk-Treasurer