Do you have questions about your real estate taxes?  Open Book is the place and the time to ask!

April 28, 2026
Call Action Appraisers During the Hours of 9-11a.m.

Click HERE for more Information
 

Board of Review

Aurora Town Hall,  May 14, 2026,  5-7p.m.

What is the Board of Review?

A Board of Review (BOR) is a local quasi-judicial body that acts as the first step in the formal appeal process for property owners to challenge their assessed property value.  The BOR reviews sworn evidence from taxpayers and assessors to correct errors in assessment, ensuring fairness and equity in property tax valuations.  It is generally required to attend an "Open Book" session (see above) with the assessor before appealing to the BOR. 

Function:  The BOR evaluates evidence to decide if an assessment is accurate. It does not handle complaints about the tax rate itself which is established by the Wisconsin Department of Revenue, only the valuation of the property.

Purpose:  The BOR functions similarly to a court, operating under state law to ensure assessments are fair and accurate.

Process:   Property owners must provide factual evidence to prove the assessor's value is incorrect. The board, often composed of local officials or residents, hears testimony and makes decisions on changes to the assessment roll.  The burden of proof lies with the taxpayer, as the assessor's valuation is presumed correct by law.

Outcome:  The BOR can uphold, lower, or increase the assessment based on the evidence presented.

Appeals:  If dissatisfied with the BOR decision, property owners may appeal to the Wisconsin Circuit Court or Wisconsin Department of Revenue, depending on the circumstances.