Board of Review
THE 2023 REVALUATION HAS BEEN COMPLETED & VALUES ARE NOW FINAL.
The 2023 assessments are now finalized. The 2023 Board of Review adjourned on Monday, June 5th, 2023, at which time the 2023 values became final. If you wish to discuss your assessment, the Assessor’s Office can review it for 2024. Please call 920-749-8098 if you wish to speak to an Assessor.
2024 Board of Review Timeline
Assessment Notices Mailed to Affected Residents: Early – Mid-April
Open Book with Assessor: April 22, 2024 from 8:00 a.m. – 12:00 p.m. and 1:00 p.m. – 4:00 p.m. and April 23, 2024 from 8:00 a.m. – 12:00 p.m. in the Arden Tews Assembly Room at the Municipal Complex (2000 Municipal Drive, Neenah)
Board of Review Hearing: Wednesday, June 5, 2024 at 5:30 p.m. (minimum of 2 hours) in the Arden Tews Assembly Room at the Municipal Complex (2000 Municipal Drive, Neenah)
2024 Initial Assessment Roll
What is the Board of Review?
The Board of Review (BOR) is a quasi-judicial body made up of the current seven Village Board Members that review and decide cases where property owners disagree with the current year’s assessment of their property. The Board’s powers and duties are defined by Wisconsin Statutes §70.46 and §70.48 which include adjusting assessments when they are proven incorrect, correcting any errors or omissions in the descriptions or computations found on the assessment roll, and checking the assessment roll for omitted property and double assessments.
The Board of Review functions like a court in that it is required to evaluate evidence based on facts. Property owners must provide factual information showing their property is incorrectly assessed. Once the assessor has valued the property, posted these values on the assessment roll, and signed the affidavit attached to the assessment roll, the values must be accepted as correct unless the testimony of sworn witnesses and the evidence they present indicate otherwise.
The Board of Review is responsible for raising and lowering any incorrect valuations as well as correcting any errors in the roll. It is important to note that the Board’s function is not one of valuation, but of deciding the validity of the facts presented, under oath, before it. All deliberations must be done in open session and the Board of Review is required to decide each objection by a roll call vote. If the Board of Review votes to change an assessment, it must state on the record the amount of the correct assessment and that the correct assessment is reasonable in light of all relevant evidence received.
Manufacturing assessments are reviewed by the Tax Appeals Commission, rather than the local Board of Review.
Board of Review Members
Dale A. Youngquist
Michael Van Dyke
Kris Koeppe
Gregory Ziegler
Jason Patzald
Deb Swiertz
Barbara Hanson
Darla M. Fink, Recording Secretary
How does the Assessor value my property?
Wisconsin law requires that all assessments be based on fair market value. The Assessor does not create value but interprets what is happening in the marketplace. Wisconsin Statutes §70.32(1) explains how real estate is valued for assessment purposes. A change in an assessed value does not automatically mean a change in property taxes. Each taxing authority publishes a tax rate annually in December which also affects each tax bill.
What is Open Book?
Open book is the period of time where you may meet with the Village’s contracted assessor to examine your property tax assessment and discuss how they arrived at your assessed value. Contact Accurate Appraisal at (920)-749-8098 to schedule an appointment with the assessor to discuss your property tax assessment. If after speaking with Accurate Appraisal, you still wish to dispute your property assessment, you must file appropriate notice with the Village Clerk and attend the Board of Review.
I’ve spoken with the Assessor and still disagree with my property’s assessment, how do I appeal to the Board of Review?
The property owner must first provide the Village Clerk with a written or oral notice of intent to file an objection, and complete an Objection Form for Real Property Assessment form at least 48-hours prior to the Board of Review. You will then be contacted to schedule an appointment to be heard before the Board of Review.
To Schedule an Appointment to Testify at the Board of Review:
Please complete the following form:
Objection Form for Real Property Assessment
***Completed documents MUST be returned to the Village Clerk’s office at least 48-hours prior to the Board of Review***
Helpful Links:
2023 Guide for Property Owners
Full Value Assessment Letter from Accurate Appraisal, LLC
Understanding your Assessment and Frequently Asked Questions
