BOR Information Packet

APPEARANCE BEFORE THE BOARD OF REVIEW (BOR) Property assessments are the values the assessor places on taxable real and personal property. An assessment determines the portion of property tax that is due from the property. It is up to the property owner to find out what your assessment is and take any action if you feel the assessment does not reflect market value or is inequitable with similar property. You should personally check your assessment in the assessment roll to be sure you know the value placed upon your property by the Assessor. The Assessor is obligated by law to notify property owners by regular mail if the assessment has changed from the previous year. If you do not agree with the assessment of your property, the time for you to do something is now. Taking action after receiving your tax bill in December is too late. The Board of Review (BOR) can only hear objections for the current assessment year. If you have questions about the validity of your assessment, your first step should be to contact the Assessor. The Assessor can explain the procedure used in arriving at the assessment. The BOR meets annually during the 45-day period beginning with the fourth Monday in April for an organizational meeting and may re-convene to a later date. The dates will be published by Class 1 notice and posted in at least three public places with the time and place of the BOR’s first meeting. The notice must be posted at least 15 days (maintenance year) or 30 days (revaluation year) before the BOR’s first meeting. Your property assessment was determined by the Assessor as of January 1st of this year. The law requires the Assessor arrive at the assessment from actual view or the best information practicably obtained. According to state law, the BOR must presume the Assessor’s valuation is correct. This presumption of correctness is binding on the BOR unless sufficient evidence to the contrary is presented by the property owner. To overturn the presumption of correctness, the property owner has the burden of proof to show evidence proving the assessment is incorrect. The BOR can only hear evidence relating to the assessment or value of your property. The BOR will not hear evidence or act if your concern is that your taxes are too high. The first step in appealing your assessment is to provide a written or oral notice of intent to file an objection to the BOR Clerk at least 48 hours before the first scheduled BOR meeting. You must also complete an objection form and file it with the BOR Clerk prior to or within the first two hours of the BOR meeting. Questions on the form are often of great importance to you in proving that the assessment is incorrect and will help the BOR members when they review your case. Other forms are required to be submitted along with the objection form based on your property type. If the property is classified as commercial, you must also complete a form concerning income and expenses. All residential rental properties must complete a gross rent statement. If you intend to be represented by an agent or attorney, you must complete an agent’s authorization form. After your objection form has been filed with the BOR Clerk, you will receive notice from the BOR Clerk as to when your case will be heard. BOARD OF REVIEW HEARING The Board of Review consists of 5 regular members and 2 alternate members. The BOR Clerk, recording secretary, and City Attorney are present at the BOR hearings. The Assessor’s Office may have up to 3 representatives at any one hearing. Generally, you would be required to make copies of your documents for all these participants; however due to the virtual nature of this year’s BOR Hearings, you will be asked to provide the BOR Clerk with all your documentation in pdf format prior to the day of your BOR hearing and they will distribute the documents at the appropriate time. If you are unable to provide pdf documents, contact the clerk for assistance. WHEN YOUR CASE IS CALLED You will receive your scheduled hearing time from the BOR Clerk and you will be provided with the link or conference call number for you to enter the virtual meeting before your meeting is scheduled to begin. Once your hearing begins, you or your authorized agent must present your case. The first and very important process is administering the oath. You will be asked to raise your right hand while the BOR Clerk repeats the following oath: “Do you solemnly swear to tell the truth, the whole truth, and nothing but the truth, so help you God?” To this you will answer, “I do.” READING YOUR OBJECTION Your objection form will be read into the record. After the reading of the objection form, you must orally present your case and any exhibit(s). This means that you must tell the BOR, in your own words, why you believe the assessment of your property is in error. “DO” and “DO NOT” DO fill out the objection form entirely. DO NOT try to question the Assessor first. State law says the taxpayer shall be heard first. DO speak slowly and clearly. Remember that what you say is being recorded DO NOT become angry or disturbed; it will only confuse yourself and the BOR. DO remember that BOR members can only act on sworn oral testimony presented to them at this BOR meeting proving the assessment is incorrect and that the BOR may call in witnesses to support or deny the assessment if they deem it necessary. DO NOT contact a BOR member or give them information about the objection outside of the BOR hearing. The first time the BOR will be able to view your objection form and supporting documents will be at the beginning of your hearing. DO NOT say “the taxes are too high.” This is not evidence that the assessment value is too high. DO plan on being fully prepared to present your case. This includes the presentation of your witness to collaborate the circumstances involved in your objection. As an example, if you are basing your objection on a recent purchase price, be prepared to bring the seller of the property along to substantiate the sale agreement. If you are basing your objection on an appraisal you may want to have that appraiser present to answer questions from the BOR. TAXPAYER RIGHTS You have the right to view your property assessment and other property assessments in the assessment roll. The assessment rolls are generally available at the City Administration Building, and Neenah Public Library as well as online at www.ci.neenah.wi.us. Due to the current closure of City buildings, the roll will be available in print upon request. To make arrangements to review the printed assessment roll, contact the Assessor’s Office. Whenever an assessment is changed from the previous year for real property, the owner must be notified by regular mail, if known, or else the occupant of the property. However, failure to receive a notice does not affect the validity of the changed assessment. A notice of changed assessment must be in writing and mailed 15 days before the BOR meeting or 30 days prior to the BOR meeting if there is a revaluation. TAXPAYER RESPONSIBILITIES The time to check your assessment is in March or April of each year, after the yearly assessment roll is completed and before the meeting of the BOR. Remember that once the tax bills are mailed, it is too late to appeal that year’s assessment. It is wise to review your property record card to assure accuracy. Property record card information is available on the city’s website or by contacting the Assessor’s Office. If you have questions about the validity of your assessment, your first step should be to contact the Assessor. The Assessor can explain the procedure used in arriving at the assessment. If you have discussed the matter with the Assessor and you are still not satisfied, ask for information about the appeals process. APPEALS Contact the BOR Clerk to express your intent to appear before the BOR and complete the required objection to property assessment form. The BOR Clerk will supply you with the form and schedule your appearance before the BOR. BOR has no authority to change an assessment without sworn oral testimony proving the assessor’s value is incorrect. The best evidence would be a recent sale price of the property under protest, plus an account of any changes the property has undergone between the date of sale and the assessment date of January 1st. The next best evidence of market value is the sale prices of other similar properties that are comparable to the property under protest. Oral testimony by a qualified witness who has made a market value appraisal of the property is also good evidence. BOR meetings are always publicly noticed and open to all citizens. If you are unsatisfied with the BOR’s decision there are three avenues of appeal: 1. Appeal to the Circuit Court under section 70.47 (13), Wis. Stats. There are specific rules and timelines that must be followed, and no new evidence may be submitted. 2. Appeal to the City of Neenah for recovery of excessive taxes under Section 70.37, Wis. Stats. There are specific rules and timelines that must be followed. 3. Appeal to the Wisconsin Department of Revenue under 70.85, Wis. Stats. RESOURCES Property Assessment Appeal Guide for WI Real Property Owners www.revenue.wi.gov Guide for Property Owners www.revenue.wi.gov Office of the City Attorney 211 Walnut St. Neenah, WI 54956 PH: 920-886-6106 Email: attorney@ci.neenah.wi.us Office of the City Clerk 211 Walnut St. Neenah, WI 54956 PH: 920-886-6110 Email: clerk@ci.neenah.wi.us