STATE OF WISCONSIN
Town of ________
________ County
Notice is hereby given that the Board of Review for the Town of ________, ________ County, Wisconsin, shall hold its first meeting on ________ ___, 20__, from ________ ___.m., at _____________ [insert meeting location].
Please be advised of the following requirements to appear before the board of review and procedural requirements if appearing before the board:
1.
While
s. 70.47 (7) (aa), Wis. stats., provides that no person will 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 of the assessor to view the property, the Town of ________, due to a decision by the Wisconsin Supreme Court and recommendation by the Department of Revenue, will allow a person who has denied a request to appear and will address the lack of access and the credibility of evidence offered 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 board's clerk 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 board 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 clerk of the board of review within the first 2 hours of the board's first scheduled meeting, except that, upon evidence of extraordinary circumstances, the board 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. 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 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.
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 no later than 7 days before the board's first meeting supplies the assessor with all the information about income and expenses, as specified in the assessor's manual under
s. 73.03 (2a), Wis. stats., that the assessor requests. The Town of ________ has an ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph that provides exceptions for persons using information in the discharge of duties imposed by law or the duties of their officer or by order of a court.
* The information that is provided under this paragraph, unless a court determined before the board's first meeting that it is inaccurate, is not subject to the right of inspection and copying under
s. 19.35 (1), Wis. stats.
7. The board may allow the property owner or the property owner's representative, at the request of either person, to appear by telephone, under oath, before the board or to submit written statements, under oath, to the board. The board shall hear upon oath, by telephone, all ill or disabled persons who present to the board a letter from a physician, osteopath, physician assistant, or certified advanced practice nurse prescriber that confirms their illness or disability.
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 before 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 clerk of the board of review notice as to whether the person will ask for the 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.
9. At the request of the property owner or the property owner's representative, the board may postpone and reschedule a hearing, but may not postpone and reschedule a hearing more than once during the same session for the same property.
Notice is hereby given this ____ day of ________ 20__.
[Signature of town clerk]
Notes: Publish this notice as a class 1 notice under chapter 985, Wis. stats.
The Board of Review must meet for a minimum of 2 hours at its first session.
STATE OF WISCONSIN
Town of ________
________ County
The Board of Review of the Town of ________, ________ County, Wisconsin, will meet on ________ ___, 20__, at ________ ___.m., at ________ [insert meeting location] for the purpose of calling the board of review into session during the 30-day period beginning on the 2nd Monday of May, pursuant to
s. 70.47 (1), Wis. stats.
[If applicable Due to the fact that the assessment roll is not completed at this time, it is anticipated that the board of review will be adjourned until ________ ___, 20__, at ________ ___.m.]
Note: Adjournment should be to a specific day and time and may be adjourned repeatedly until the assessment roll is completed. If the date for the open book is unknown, the following optional paragraph may be included to give the required 15-day notice.
(Optional) Pursuant to
s. 70.45, Wis. stats., the Town of ________ assessment roll for the year 20__ assessment will be open for examination on the ____ day of ________, 20__, at ________________ [insert open book location] from ________ __.m. to ________ __.m. Instructional material about the assessment, how to file an objection, and board of review procedures under Wisconsin law will be available at that time.
Notice is hereby given this ________ day of ________, 20__.
[Signature of town clerk]
Note: Publish this notice as a class 1 notice under chapter 985, Wis. stats.
Post this notice in at least 3 public places in the Town.
Post this notice on the door of the Town hall.
(All 3 types of notice are required pursuant to
s. 70.47 (2), Wis. stats.)
STATE OF WISCONSIN
Town of ________
________ County
SECTION I – TITLE AND PURPOSE
This ordinance is entitled the Town of ________ Ordinance Relating to Confidentiality of Income and Expense Records. The purpose of this ordinance is to provide confidentiality of the records of taxpayers who provide income and expense record information to the town assessor under
s. 70.47 (7) (af), Wis. stats., and to exempt that information from being subject to the right of inspection or copying as a public record under
s. 19.35 (1), Wis. stats.
SECTION II – AUTHORITY
The Town Board of the Town of ________, ________ County, Wisconsin, has the specific authority under
s. 70.47 (7) (af), Wis. stats., to provide confidentiality to taxpayers of certain income and expense records provided to the town assessor by those taxpayers for purposes of valuation of real property in the Town of ________, owned by those taxpayers.
SECTION III – ADOPTION OF ORDINANCE
This ordinance, adopted by a majority of the town board on a roll call vote with a quorum present and voting and proper notice having been given, adopts by reference
s. 70.47 (7) (af), Wis. stats., providing for the confidentiality of information regarding income and expenses.
SECTION IV – ADOPTION BY REFERENCE AND CONFIDENTIALITY REQUIREMENT
Section 70.47 (7) (af), Wis. stats., is adopted by reference. Income and expense information provided by a property owner to the town assessor for the purpose of establishing valuation for assessment purposes by the income method of valuation shall be confidential and not a public record open to inspection or copying under
s. 19.35 (1), Wis. stats. Unless a court determines that the information is inaccurate, the information provided to the assessor is not subject to the right of inspection or copying as a public record under
s. 19.35 (1), Wis. stats.
SECTION V – EXCEPTIONS TO CONFIDENTIALITY
A town officer in the Town of ________ may make public disclosure or allow access to income and expense information provided by a property owner to the town assessor for the purpose of establishing valuation for assessment purposes by the income method of valuation in his or her possession as provided below:
A. The town assessor shall have access to the provided income and expense information in the performance of his or her duties.
B. The board of review may review the provided income and expense information when needed, in its opinion, to decide upon a contested assessment.
C. Any person or body who has the right or whose duty in his or her office is to review the provided income and expense information shall have access to the information.
D. A town officer who is complying with a court order may release the provided income and expense information in accordance with the court's order.
E. If the provided income and expense information has been determined by a court to be inaccurate, the information is open and public.
F. If the property owner has provided written approval for public disclosure or limited disclosure to that person, and the Town Board of the Town of ________ has approved the disclosure, the provided income and expense information is open and public to the extent approved.
SECTION VI – PENALTY PROVISIONS
Any person, partnership, corporation, or other legal entity that fails to comply with the provisions of this ordinance shall, upon conviction, pay a forfeiture of not less than $_____ nor more than $_____, plus the applicable surcharges, assessments, and costs for each violation. Each day a violation exists or continues constitutes a separate offense under this ordinance. In addition, the town board may seek injunctive relief from a court of record to enjoin further violations.
SECTION VII – SEVERABILITY
If any provision of this ordinance or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this ordinance that can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are severable.
SECTION VIII – EFFECTIVE DATE
This ordinance shall take effect immediately upon publication.
The town clerk shall properly post or publish this ordinance as required under
s. 60.80, Wis. stats.
Adopted this ______ day of ________, 20__.
[Signatures of town board]
Attest: [Signature of town clerk]
STATE OF WISCONSIN
Town of ________
________ County
To ________ ________:
It appearing to the board of review of the Town of ________, ________ County, Wisconsin, from the evidence before it that the assessment for the [real or personal] property described as: [insert legal description], for which you are liable to assessment, has been [set too low or has been set too high or has been omitted from the assessment roll] for the year 20__.
You are hereby notified that the board will hold a hearing at ________ on ________ ___, 20__, at ___ o'clock __.m., to [review the assessment of the or to place upon the assessment roll and assess the omitted] property, at which time and place you may be heard in relation thereto.
Dated this ______ day of ________, 20__.
[Signature of clerk of board of review]
STATE OF WISCONSIN
Town of ________
________ County
The Town Board of the Town of ________, ________ County, Wisconsin, by this resolution, adopted by a majority of the town board on a roll call vote with a quorum present and voting and proper notice having been given, resolves and orders that the town chairperson shall take action to appeal on behalf of the town to the tax appeals commission for a review and redetermination of the relative value of the taxable property in the several assessment districts of ________ County, made by the Department of Revenue under the provisions of
s. 70.57, Wis. stats.
The town clerk shall properly post or publish this resolution as required under
s. 60.80, Wis. stats.
Adopted this ______ day of ________, 20__.
[Signatures of town board]
Attest: [Signature of town clerk]
STATE OF WISCONSIN
Town of ________
________ County
The Town of ________, ________ County, Wisconsin, pursuant to a resolution adopted by the town board of the town on ________ ___, 20__, appeals to the Tax Appeals Commission from the assessment and determination of the relative value of the taxable property in the several assessment districts of ________ County, made by the Department of Revenue pursuant to
s. 70.57, Wis. stats., for the purpose of obtaining a review and redetermination of the valuation of property in [all the assessment districts of the county or the Town of ________ or the Towns of ________ and ________, in the County or Village or City of ________ in the county] as to [the real estate or the personal property or both real estate and personal property] therein upon the grounds that [state plainly and concisely the facts constituting the grievance sought to be remedied on the appeal].
Dated this ______ day of ________, 20__.
[Signature of town chairperson]
STATE OF WISCONSIN,
________ County.
________ ________, being first duly sworn, says that [he or she] is the elected and qualified chairperson of the Town of ________, ________ County, Wisconsin, and the person who made and signed the foregoing declaration of appeal, that [he or she] has read the declaration and knows the contents thereof, and that the contents of the declaration are true to [his or her] own knowledge.
[Signature]
Subscribed and sworn to before me this ____ of ________, 20__.
[Signature of notarial officer]
STATE OF WISCONSIN
Town of ________
________ County
The Town Board of the Town of ________, ________ County, Wisconsin, by this resolution, adopted by a majority of the town board on a roll call vote with a quorum present and voting and proper notice having been given, resolves and orders that the town chairperson shall, on behalf of the town, act to join in the appeal of the [town or village or city] of ________ to the tax appeals commission, dated _________ ____, 20__, for a review and redetermination of the relative value of the taxable property in the several assessment districts of ________ County, made by the Department of Revenue under the provisions of
s. 70.57, Wis. stats.
The town clerk shall properly post or publish this resolution as required under
s. 60.80, Wis. stats.
Adopted this ______ day of ________, 20__.
[Signatures of town board]
Attest: [Signature of town clerk]
