Open Book & Board of Review
OPEN BOOK and BOARD of REVIEW sessions generally take place late April to mid-June. The Village of Stockbridge posts public notices with the dates and times of these at the Village Office, Stockbridge Post Office and Stockbridge Square. Notices are also on our website.
Open Book – takes place first. During this session, the municipality's assessment roll (which lists all the municipality's properties) is open for examination. The property owner can informally discuss the property value with the local assessor. If the property value is changed at Open Book, the assessor corrects the assessment roll.
Board of Review – if the property owner is not satisfied with the assessment after attending Open Book, the property owner can bring his/her appeal to the BOR. The Board schedules assessment appeals requiring property owners to provide evidence proving the assessment is incorrect. After review, if the Board agrees with the property owner's evidence, it can change the assessment.
- BOR are legally bound to accept the assessor’s assessment as correct unless there is evidence that proves the assessment to be incorrect.
- BOR are not to assess property. Their duty is to hear sworn, oral testimony about assessed values and based solely on that testimony to decide if an individual has proven the assessment to be incorrect.
- BOR do not have the authority to exempt or not exempt property from taxation.
The first step you need to take is to attend the Open Book with the Assessor. If you still object to the assessment, you will need to complete and file a pa-115a – Objection to Real Property Assessment with the Village Clerk, prior to Board of Review. You must then attend the Board of Review to give verbal testimony to your objection.
For mor information, review the Wisconsin Department of Revenue Guide for Property Owners