Please ensure Javascript is enabled for purposes of website accessibility
NO DATA

Board of Review

The Board of Review consists of the Village President, the Village Clerk and the Village Board.  The President of the Village Board shall make the appointments, subject to the confirmation of the Board of Trustees, at the organizational meeting.  The Board of Review is responsible for correcting any assessment errors.  It conducts its hearings in a manner similar to a court.

The Board commences meetings in May.  Subsequent hearing dates are dependent on the number of appeals brought to the Board.

Under Wisconsin State Law, you may file an objection to your property assessment.

If you feel that your property assessment is incorrect; you may appear before the Village of Grantsburg Board of Review.  State Statutes require that specific steps be followed when objecting to your assessment.

2023 Board of Review

Open Book Period:  Thursday, May 18, 2023 by phone call with the Assessor
Board of Review Date & Time:  Thursday, May 25, 2023 (3:00 p.m. - 5:00 p.m.)

If you have questions regarding your assessment, contact the Assessor's Office:  Mike Kochaver or Roger Koski- Bowmar Appraisal (715) 835-1141

If you have questions regarding the Board of Review contact the Municipal Clerk's Office:  (715) 463-2405

Board of Review Hearings

The Board of Review consists of the Village President, the Village Clerk and the Village Board.  The Board of Review is responsible for correcting any assessment errors and conducts its hearings in a manner similar to a court.

The Board of Review commences meeting on the 2nd Tuesday in May but hearings are not scheduled until after assessment notices are mailed to property owners.  The first date of hearings is detailed on the assessment notice.

As you prepare for your hearing, consider the following:

  • All evidence must be given as sworn oral testimony.  You and your agent must attend the hearing if you wish your evidence to be considered.  You should be prepared to explain to the board what you think your property is worth and why.
  • You must present evidence to support your opinion of market value.  This evidence must be either:  transfer return to substantiate the date and amount of the sale.  
  1. A recent sale of your property.  Provide written evidence, such as a closing statement or real estate transfer return to substantiate the date and amount of the sale.
  2. Recent sales of properties similar in nature to yours.  Provide written evidence substantiating the amount and date of sale.
  3. Other specific reasons or factors showing the current assessment is incorrect.  Bring written evidence whenever possible, such as cost estimates for repairs and the like.
  • ​Be prepared to show how recent sales of similar properties compare to your property if you present them as evidence; for example, house style, square footage of house, lot size, number of rooms, condition, exterior wall constructions, etc.  Written appraisals by qualified experts should be accompanied by oral testimony from the expert.

​A representative from the assessor's office will present evidence related to the assessed value of your property.

The Board of Review will determine the market value of your property based on the evidence presented.  A written notice of the Board's determination will be provided to you after the hearing.

Appeal of the Board of Review's decision is to the Burnett County Circuit Court.  You may also appeal the Board of Review's determination to the Wisconsin Department of Revenue.

Assessment FAQs

The assessor's office maintains a complete record of each property in the Village.  Information is kept current through building permit inspections, sales inspections, periodic re-inspections, and exterior reviews.  These records are public and available for your review.

Market value can be defined as the probable price that a careful, willing buyer would pay a willing seller for a property on the open market without restrictions or special considerations.

Generally, the assessor determines property values by analyzing sale prices of similar types of properties that have sold during the recent past.  "Similar" properties are those which compare in location factors, house style, age, size, quality, number of dwelling units, and other features or amenities.  Current building costs and a property's ability to produce income are also important factors when determining assessed values depending on the type of property to be valued.

The Village-wide average represents an overall average for all classes and types of property throughout the Village.  The percent change for a specific property depends on individual characteristics of the property, the activity of the real estate market within its type of neighborhood, and the accuracy of the previous assessment.  It is more important to focus on the current assessed value and ask if this assessment accurately reflects the market value of your property.

The assessed value of my property has only increased modestly and I'm concerned with this leveling of market value.  I feel my property is worth more.  What does this mean for the future?

Your assessment is dynamic and changes to reflect changes in the real estate market since the last revaluation.  No change or a modest increase does not necessarily mean your property or neighborhood will decline in desirability or value.  In comparing changes from previous years, we see many areas stabilizing in value.  Properties change, markets change.  Buyers and sellers determine market value; the assessor's job is to reflect changes to market value in the assessment process.

A property owner may refuse to allow an interior inspection.  However; under 2017 Act 68, the Board of Review may deny a hearing to a property owner who does not allow the assessor to complete an exterior view.  Also, consider this thought; when shopping for a new home, no one would determine what price to pay for a property until they inspect both its interior and exterior.  Many potential buyers hire experts to inspect a property and alert them to potential issues that impact the value of the property.  The same holds true for the assessor's office.  The accuracy of an assessment is only as reliable as the information used to determine the value.  Without reviewing the interior of a property, the assessor's office is left to estimate the interior components using the best information available.  Additionally, by refusing to allow an inspection after a written request by the assessor's office, the property owner loses their right to contest the assessed value before the Board of Review.

The purpose of a revaluation is not to raise taxes, but rather to provide for fair distribution of the property tax burden based on the market value of each property as of Wisconsin's statutory assessment date of January 1.  The actual amount of property tax depends on the budgets passed by each of the different taxing authorities and the amount of state and federal support of these budgets.

The total tax rate is calculated by dividing the amount of taxes required by all taxing authorities by the total assessed value of all taxable property in the Village.  The tax rate is the amount of taxes per $1,000 of assessed value and determines the amount that appears on your tax bill.  Tax rates are depended on the operating budgets of the units of government which levy property taxes and the level of support of those budgets by the state and federal governments.  These budgets are finalized during the fall of the year and the tax rate is set toward the end of November.  Tax bills are mailed early December.  Besides the Village, the individual taxing units are the Grantsburg School District, Burnett County, Wisconsin Indianhead Technical College, and the State of Wisconsin.

Yes.  If your opinion of the value of your property differs from the assessed value, you should contact the assessor's office to discuss the assessment of your property.  The assessor can review with you the information about your property used to determine your assessed value and explain the procedure used in arriving at the assessment.  If after discussing your assessment you do not agree with the assessed value, you may file an appeal.  Forms for filing appeal are available from the Board of Review.  The property owner's opinion of the market value of the property must be included on the form.  It is too late to file an objection when you receive your tax bill in December.

Upon filing a timely appeal you will be provided a hearing before the local Board of Review.

Property owners appealing to the Board of Review should be aware that:

  • Under Wisconsin Law, the assessor's value is presumed correct unless provided otherwise.  You must be able to prove that the current assessed value is incorrect and the value you believe to be the fair market value is correct.
  • The Board of Review may only act upon sworn, oral evidence presented by the taxpayer or their representative.  You or a representative must be present to give evidence.
  • The evidence must be factual in nature and not just a matter of opinion or hearsay.  Remember, you must provide factual information proving your opinion of value.  Simply stating that the assessment is too high or taxes are too high is not sufficient.
  • A small percentage difference between the assessed value and the taxpayer's estimate is usually not sufficient to warrant a change by the Board of Review.
  • A property owner who has previously refused the assessor's written request to view the property is not eligible to protest the assessment.

A decision of the Board of Review may be appealed to the Burnett County Circuit Court or to the Wisconsin Department of Revenue.

Appeals FAQs

Discuss your assessment with the assessor's office.  During this informal session you can learn how your assessment was made, what factors were considered, and what type of records are kept regarding your property.  What can you do after this review if you still think the assessment is incorrect?  The next step is to file an appeal with the local Board of Review.  Your appeal must be written and must be filed pursuant to the deadlines detailed on your assessment notice.  Appeal forms are available from the Board of  Review by calling the telephone number indicated on your assessment notice.  When you receive your tax bill in December it is too late to file an objection.

Upon filing a timely appeal you will be provided a hearing before the local Board of Review.

The Board of Review consists of the Village President, the Village Clerk and the Village Board.  Similar to a court, the Board of Review is charged with the responsibility of correcting errors of over-assessments and under-assessments.

State law puts the burden of proof on the property owner to show that the assessment is incorrect.  Keep in mind that your evidence must be strong enough to prove that the assessor's value is incorrect.  By law, only testimony relevant to the value of your property will be considered by the Board of Review.  Stating that taxes are too high is not relevant testimony at this hearing, because the Board of Review has no authority to address property tax issues.  You should establish in your own mind what you think your property is worth.  The best evidence for this would be recent sales prices for properties that are similar in nature to yours.  Another type of evidence is oral testimony from an expert witness who has made a recent appraisal of your property.

If you don't agree with the decision rendered by the Board of Review, the next step is an appeal to the Burnett County Circuit Court or the Wisconsin Department of Revenue.

How do I appeal my assessment to the Circuit Court?  An appeal to the Circuit Court must be made within 90 days after notification of the decision of the Board of Review.  The court will then make a decision based solely on the testimony that was presented to the Board of Review.  The Circuit Court will review the record that was created at your Board of Review hearing and decide whether the Board of Review's decision was based on the evidence presented.  If not, the Circuit Court will remand hearing back to the Board of Review to be heard and decided again.

​An appeal to the Wisconsin Department of Revenue must be made in writing within 20 days after receipt of the Board of Review's decision.