VILLAGE OF ROCHESTER                    Betty Novy,       Village Clerk      (262) 534-2431
BOARD OF REVIEW                              Kathy Romanak, Village Assessor (262) 534-3003

TAXPAYER RESPONSIBILITY

State law dictates that the Board, which is a quasi-judicial body, cannot simply accept at face value a taxpayer’s opinion that the assessor’s value is not correct.  The board is governed by state statute and case law as to what is, and is not, acceptable evidence to be considered in overturning the assessor’s valuation… and it is the taxpayer’s obligation to meet those criteria and to provide factual and meaningful evidence to back up his or her opinion.

WHAT YOU WILL NEED TO SUBMIT FOR THE HEARING

To assist you in gathering information for your hearing, the following list has been compiled.  You may wish to present any and all that pertain to your case.  You will be asked to provide copies to the secretary of the Board of Review at least forty-eight (48) hours in advance of your scheduled hearing:

Label Asking price, offering sheet, ads Copy of closing statement Copy of mortgage, note and/or contract Discount points involved Terms of sale, special financing Copy of appraisal – APPRAISER MUST BE PRESENT A listing of recently sold properties which you will be citing as comparables Cost estimates of major repairs *Income and expense statements *Cost and depreciation schedules *Balance sheet *Copy of leases, if leased *Applies to commercial properties

It is highly recommended that you attend an Open Book session or discuss your assessment with the Assessor before filing an official objection for Board of Review. The Assessor can provide information on how your property was assessed and correct any applicable errors throughout Open Book sessions. Once Board of Review begins, this process switches to an assumption by the Board that the Assessor’s valuation is correct.  The property owner must state their opinion of value on the objection form and then provide adequate factual evidence substantiating that value.   2009 Open Book Sessions (at the Municipal Building): Friday, May 22, 2009   5:00 p.m. – 7:00 p.m.

SUBSTANTIATING YOUR CLAIM

You are more than welcome, and have the legal right, to appeal the Assessor’s valuation before the Board of Review if you feel the Assessor’s valuation is not correct.

Feeling the Assessor’s valuation is not fair or correct, however, is not enough.  You must be prepared to show in a factual and meaningful way that there is an error in the Assessor’s valuation.  Appearing before Board of Review when not prepared to show in a meaningful way that the Assessor’s valuation is not correct is simply a waste of your time, as well as a frustrating experience.  The board does not recognize comparison of your property’s assessed valuation to the assessed valuation of other similar property as acceptable evidence in an attempt to justify your opinion of value.  It is precluded by state law from doing so as it is impossible to show that the assessed valuations of the other properties used are correct.  Only actual sales of comparable properties are accepted by the Board of Review as suitable evidence of value.

STATE OF WISCONSIN STATUTES

The Board of Review operates under State of Wisconsin Statutes and the decisions reached in previous court cases, and therefore must make its determinations based on Wisconsin law.  It has restrictions placed on it as to what it may consider as evidence submitted by a taxpayer or as to what weight it may place on some types of testimony.  Section 70.47(7)(a) Wis. Statutes states “No person shall be allowed in any action or proceedings to question the amount or valuation of property unless such written objection has been filed and such person in good faith presented evidence to such board in support of such objection and made full disclosure before said board”

TO BE HEARD AT BOARD OF REVIEW

--Submit completely filled out Objection Form, with evidence attached, to the Village Clerk at least forty-eight (48) hours in advance of the scheduled BOARD OF REVIEW meeting. For 2009, that Board of Review will be held Wednesday, May 27, 2009 starting at 6:30 p.m.    Objection forms and evidence must be in the Clerk’s office by Friday, May 22, 2009 at the latest.

--The Clerk will notify you of your scheduled hearing time.