Board of Review
The Village of Bayside's Board of Review ("Board") is an independent board of citizens appointed by the Village Board. The Board meets annually to review and approve the assessment roll from the assessor.
May 18, 2023 (8:30am) Meet to Adjourn
June 27, 2023 (6:00pm)
Board of Review Procedures
Please read all of the following information carefully. Though the Board cannot provide legal advice, please be advised that evidence must support the property's estimated fair market value for assessment purposes as of January 1 of the applicable tax year.
You must confirm participation in the scheduled hearing at least 48 hours in advance by contact the Village Clerk either by emails (firstname.lastname@example.org) or by telephone at 414-206-3913.
General information to assist taxpayers with hearing preparation can be found on the Wisconsin Department of Revenue's Board of Review website.
Board of Review Hearing Process
The hearing process is similar to a court proceeding in many respects and is as follows:
- Assessor introduces the matter and Chairperson makes initial/ explanatory remarks.
- Objecting party presents witness testimony and/or documentary evidence supporting the assessed value, after which Board members and the Assessor have the opportunity to question the objecting party.
- Assessor presents testimony and/or documentary evidence supporting the assessed value, after which Board members and/or the objecting party have the opportunity to question the Assessor.
- Objecting party is permitted a brief concluding statement or summary.
- Assessor’s Office representative is permitted a brief concluding statement or summary.
- Board deliberates on the matter in open session. Parties may listen but may not participate in this discussion.
- Board votes on whether to affirm or deny the objection.
Please also note that pursuant to Wisconsin law, the Board must presume that the assessor’s valuation as of January 1 of the applicable tax year is correct. The law presumes that the assessor has properly performed his/her duties and has assessed all properties fairly and upon an equal basis at full market value. The effect of this presumption is to impose upon the taxpayer the burden of proving that the property in question has not been correctly assessed. The law requires the taxpayer to present sufficient relevant evidence regarding the taxpayer’s estimated fair market value of the property for assessment purposes as of January 1 of the applicable tax year.
The Board of Review strongly encourages both objecting taxpayers and the Assessor’s Office to maintain open lines of communication and to exchange relevant information with an eye toward meaningful dialogue and possible resolution prior to the hearing.
- Confirmation of Attendance
Objecting parties must confirm participation in the scheduled hearing at least 48 hours in advance by contacting the Village clerk either by email (email@example.com) or by telephone at 414-206-3913.
Taxpayers must be prepared to demonstrate to the Board clearly and concisely what their property is worth (the estimated fair market value for assessment purposes) as of January 1 of the applicable tax year. Evidence must be convincing enough to overcome the law’s presumption that the assessor’s valuation is correct. All evidence must conform to the statutory criteria in Wis. Stat. §70.47(7) and to the Wisconsin Property Assessment Manual.
Evidence of market value may include:
- Documentation of a recent valid sale of the subject property, such as a closing statement or real estate transfer return.
- Documentation of recent valid sales of properties reasonably comparable to the subject property.
- PLEASE READ CAREFULLY: Documentation of a recent appraisal of the subject property reflecting its estimated fair market value for assessment purposes – which will often differ from a valuation for another purpose, such as obtaining or refinancing a mortgage. If you submit an appraisal or other document prepared by a third party as part of your documentary evidence, you must ensure that the individual who prepared the document is available to testify at the hearing. Without that individual’s hearing testimony, the Board has the discretion to assign limited or no evidentiary value to the document.
- NOTE: A “recent” valid sale or appraisal is one that will provide evidence of the subject property’s estimated fair market value for assessment purposes as of January 1 of the applicable tax year. Valid sales or appraisals occurring close in time to January 1 of the applicable tax year generally will receive greater evidentiary consideration.
If you present evidence regarding recent valid sales of reasonably comparable properties you should be prepared to explain how the comparators are similar (for example, in style, square footage of house, lot size, number of rooms, condition, exterior wall constructions, etc.), and to apply adjustments, if required, to the estimated fair market value for assessment purposes of such properties. It is important to be aware that the estimated fair market values for assessment purposes of recent valid sales may often differ from valuations for other purposes, such as MLS listings. Please also note that the presentation of such evidence may not be sufficient to overcome the law’s presumption of correctness.
3. Document Submission
Parties (including the Assessor’s Office representatives) are expected to provide the Clerk with copies of any documents to be used at the hearing at least 48 hours prior to the scheduled hearing. Emailing documents to the Clerk is strongly preferred, though documents can also be sent via U.S. mail or dropped off in the Clerk’s Office. Documents must be clearly labeled/ identified so that the Clerk can associate them with the correct appeal hearing and distribute them to Board members. All pages of submitted documents should be numbered. The Board reserves the discretion to disregard documents that do not comply with these guidelines. Non-compliant documents also include documents brought to or produced at the hearing unless all Board members and parties who are appearing either remotely or in person are able to review them.
When they contact the Clerk to confirm attendance, objecting parties who plan to call witnesses other than themselves must tell the Clerk whether those witnesses will testify in-person or remotely. Parties are responsible for ensuring that their witnesses appear at the scheduled hearing time and that they are able to participate remotely if that is their preference.
Witnesses should only be called if they can provide factual testimony regarding the subject property’s estimated fair market value for assessment purposes as of January 1 of the applicable tax year. The Board may, at its discretion, disregard non-expert opinion testimony or anecdotal evidence.