Authority of Board of Review
Statute and case law define the authority of Boards of Review. The following statements describe Board of Review authority.
- Boards of Review are legally bound to accept the assessor’s assessment as correct unless there is evidence that proves the assessment to be incorrect.
- Boards of Review are not to assess property. Their duty is to hear sworn, oral testimony about assessed values and based solely on that testimony to decide whether an individual has proven the assessment to be incorrect.
- Boards of Review do not have the authority to exempt or not exempt property from taxation.
Sections 70.46 through 70.48, Wis. Stats. describe the authority, structure, and procedures for Boards of Review.
(Source: 2013 Guide for Board of Review Members, State of Wisconsin, Department of Revenue)