How do I appeal my property tax assessment?

Municipal Assessor (informal review) / Board of Review (BOR) - municipal level (formal local appeal) / Wisconsin Department of Revenue (state appeal) / Circuit Court (judicial)

Step by Step

How to do it

Review your assessment notice; Wisconsin assesses at 100% of fair market value; assessments as of January 1; compare to recent comparable sales; note when your Board of Review meets (specific dates vary by municipality and posted by your local municipal clerk)
Contact Municipal Assessor informally: request your property record card; present comparable sales or data corrections; many factual errors resolved informally
FILE WRITTEN NOTICE OF INTENT TO APPEAL WITH MUNICIPAL CLERK (REQUIRED BEFORE BOR):
Must provide the MUNICIPAL CLERK (not the assessor) with written or oral notice of intent to appeal; this notice must be received BY the first session of the Board of Review (or such other time as municipal law specifies on your assessment notice)
COMPLETE AND SUBMIT FORM PA-115A (Objection to Real Property Assessment):
This is the WI DOR standard written objection form; available at revenue.wi.gov
Must be completed, signed, and filed with the BOR Clerk
File BEFORE the BOR hearing; BOR will not hear incomplete objections
BOARD OF REVIEW (BOR) HEARING:
BOR must meet between the 4th Monday of April and the 2nd Monday of May (for most municipalities); exact dates set locally and posted; small municipalities may meet outside this window
BOR hears your appeal; informal process; present evidence (comparable sales, appraisal, photographs, property data corrections)
BOR decision issued at or after the hearing
FURTHER APPEAL: if unsatisfied with BOR decision:
WISCONSIN DEPARTMENT OF REVENUE: appeal to WI DOR within 90 days of BOR decision
CIRCUIT COURT: appeal BOR decision to Circuit Court within 90 days of BOR decision

Details

What you need to know

Required Docs

Written/oral notice of intent to appeal (to municipal clerk)
WI Form PA-115A (Objection to Real Property Assessment - from revenue.wi.gov)
Supporting evidence: comparable sales (as of January 1), independent appraisal, photographs, property record corrections

Fee

BOR: no fee; WI DOR: contact at (608) 266-0772; Circuit Court: filing fees BOR DATES: Typically late April through early May (municipalities must open and close within specific statutory windows); verify with your municipal clerk NOTICE/PA-115A DEADLINE: Before BOR hearing begins (contact municipal clerk for specific deadline) FURTHER APPEAL: 90 days from BOR decision WHERE TO GO: Municipal Clerk (notice and PA-115A form); Municipal Board of Review; WI DOR (revenue.wi.gov) or Circuit Court (further appeal)

Where to Go

Municipal Clerk (notice and PA-115A form); Municipal Board of Review; WI DOR (revenue.wi.gov) or Circuit Court (further appeal)

Wisconsin Notes

Important state-specific details

BOARD OF REVIEW IS MUNICIPAL (city/village/town) - not county; unique in the series.
FORM PA-115A: standard WI form for real property assessment objections; available at revenue.wi.gov.
BOR meets in spring - typically late April through early May for most municipalities; check with your municipal clerk for specific dates.
Wisconsin assesses at 100% of fair market value; challenge based on comparables.
LOTTERY CREDIT: Appears on tax bill; verify it's applied before appealing value.

Official Source

State office contact

State Office

WI Department of Revenue, Property Tax Division - revenue.wi.gov | (608) 266-0772; Municipal Assessor and Clerk (varies by city/village/town); Circuit Court (varies by county)