How do I appeal my property tax assessment in Wisconsin?

Wisconsin property tax appeals are governed by Wis. Stat. Chapter 70 (assessment) and § 70.47 (BOR).

1. Open Book

Before the BOR convenes, every municipality holds an Open Book period (typically late spring/early summer) where the assessor explains values and considers informal corrections. Attendance is recommended but technically not required for later appeal.

2. Board of Review (BOR)

Each town/village/city BOR convenes between the 4th Monday in April and the 2nd Monday in May, and remains in session at least 2 hours over 2 days (§ 70.47(1)). You must file:

Notice of Intent to file an objection at least 48 hours before the BOR meets.

Written Objection Form PA-115A at or before the BOR hearing.

A sworn statement of property value is required. The BOR conducts a hearing on the record; testimony is under oath.

3. Certiorari to Circuit Court — § 70.47(13)

Appeal a BOR decision by writ of certiorari to circuit court within 90 days of the BOR notice of decision. The court reviews the BOR record for jurisdiction, legal correctness, arbitrariness, and substantial evidence — not de novo.

4. Alternative — § 74.37 Excessive Assessment Claim

Pay the tax, then file a written claim with the municipality by January 31 of the year after the contested tax was payable; if denied, sue in circuit court within 90 days (§ 74.37(3)(d)). This is a de novo court action — broader review than certiorari.

5. DOR Equalization

Wisconsin Department of Revenue equalizes values annually; municipal-wide assessment ratio disputes go through DOR.

6. Lottery & Gaming Credit / First Dollar Credit

Automatic state credits offset school taxes on the homestead; no application needed for owner-occupants.

This is legal information, not legal advice.