Additional Options After Board of Review
If you don't agree with the Board of Review decision, the next step is an appeal to either the Wisconsin Department of Revenue or the Circuit Court.
Appeals and the Department of Revenue
Wisconsin law provides for a written appeal of the Board's decision to the Department of Revenue within 20 days after receipt of the decision or within 30 days of the Clerk's affidavit. A $100 filing fee is required. The fair market value of the items or parcels being appealed cannot exceed $1 million. The Department may revalue the property anytime before November 1 of the assessment year or within 60 days after receiving the appeal, whichever is later. If adjusted, the value is substituted for the original value and taxes paid accordingly. Appeal of the Department's decision is to the circuit court.
Appeals and Court
An appeal to the Circuit Court must be made within 90 days after adjournment 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. When your case goes before the circuit court, the court will review the record that was created at your Board of Review hearing and make its decision.
The appeals process is outlined in detail in the Wisconsin Department of Revenue’s publication Property Assessment Appeal Guide for Wisconsin Property Owners