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Public Notice: Open Book and Board of Review

Posted on: September 19, 2022 - 1:53pm

VILLAGE OF ELLSWORTH
NOTICE OF OPEN BOOK & BOARD OF REVIEW

Pursuant to Sec. 70.45 of Wis. Statutes, the assessment roll for the Year 2022 will be open for examination on Tuesday, the 4th day of October, 2022, from 2:00 p.m. to 6:00 p.m. and on Wednesday, the 5th day of October, 2022, from 10:00 a.m. to 2:00 p.m., at the Village of Ellsworth Hall located at 130 N. Chestnut Street (Lower Level Board Room, East rear entrance), Ellsworth, Wisconsin.  Instructional materials on Board of Review procedures under Wisconsin Statutes and how to file an objection will be provided at the Open Book to those wishing to file objections to valuations under WI §70.47.  This is an opportunity for citizens to meet with the assessor regarding any questions they may have on their property assessment. 

Notice is hereby given that the Board of Review for the Village of Ellsworth, Pierce County, Wisconsin, will meet on Wednesday, October 26th, 2022, from 4:00 p.m. to 6:00 p.m. at the Village Hall located at 130 N. Chestnut Street (Lower Level Board Room, East rear entrance), Ellsworth, Wisconsin, for the purpose of calling the Board of Review into session, pursuant to Wisconsin Statutes Sec. 70.47(1).

Please be advised of the following requirements to appear before the Board of Review and procedural requirements if appearing before the Board of Review:

  • While s. 70.47 (7) (aa), Wis. stats., provides that no person will be allowed to appear before the board of review, to testify to the board by telephone, or to contest the amount of any assessment of real or personal property if the person has refused a reasonable written request by certified mail of the assessor to view the property, the Village of Ellsworth, due to a decision by the Wisconsin Supreme Court and recommendation by the Department of Revenue, will allow a person who has denied a request to appear and will address the lack of access and the credibility of evidence offered as an evidentiary issue at the hearing.
  • After the meeting of the Board of Review and before the Board’s final adjournment, no person who is scheduled to appear before the Board of Review may contact or provide information to a member of the Board about the person’s objection except at a session of the Board.
  •  The Board of Review may not hear an objection to the amount or valuation of the property unless, at least 48 hours before the Board of Review’s scheduled meeting the objector provides to the Board of Review Clerk written or oral notice of an intent to file an objection, except that upon a showing of good cause and the submission of a written objection, the Board of Review shall waive that requirement during the first two (2) hours of the Board of Review scheduled meeting, and the Board of Review may waive that requirement up to the end of the 5th day of the session, or up to the end of the final day of the session if the session is less than five (5) days, with proof of extraordinary circumstances for failure to meet the 48-hour notice requirement and failure to appear before the Board of Review during the first two (2) hours of the scheduled meeting.
  • Objections to the amount or valuation of property shall first be made in writing and filed with the Board of Review Clerk within the first two (2) hours of the Board of Review’s scheduled meeting, except that, upon evidence of extraordinary circumstances, the Board of Review may waive that requirement up to the end of the final day of the session if the session is less than five (5) days.  The Board of Review may require objections to the amount or valuation of property to be submitted on forms approved by the Wisconsin Department of Revenue, and the Board of Review shall require that any forms include stated valuations of the property in question.   Persons who own land and improvements to the land may object to the aggregate valuation of that land and improvements to that land, but no person may object only to the valuation of that land or only to the valuation of improvements to that land.  No person may be allowed in any action or proceeding to question the amount or valuation of property unless the written objection has been filed and that person in good faith presented evidence to the Board of Review in support of the objections and made full disclosure before the Board of Review, under oath, of all that person’s property liable to assessment in the district and the value of that property.  The requirement that objections be in writing may be waived by express action of the Board. 
  • When appearing before the Board of Review, the objecting person shall specify in writing the person’s estimate of the value of the land and of the improvements that are the subject of the person’s objection and specify the information used to arrive at that estimate.   
  • No person may appear before the Board of Review, testify to the Board by telephone, or object to a valuation if that valuation was made by the assessor or the objector using the income method of valuation, unless the person supplies the assessor with all the information about income and expenses, as specified in the assessor's manual under s. 73.03 (2a), Wis. stats., that the assessor requests. The Village of Ellsworth has an ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph that provides exceptions for persons using information in the discharge of duties imposed by law or the duties of their officer or by order of a Court. The information that is provided under this paragraph, unless a Court determined that it is inaccurate, is not subject to the right of inspection and copying under s. 19.35 (1), Wis. stats.
  • The Board of Review shall hear upon oath, by telephone, all ill or disabled persons who present to the Board of Review a letter from a physician, surgeon, or osteopath that confirms their illness or disability.  No other persons may testify by telephone unless the Board of Review, in its discretion, has determined to grant a property owner’s or their representative’s request to testify under oath by telephone or written statement.
  • No person may appear before the Board of Review, testify to the Board by telephone, or contest the amount of any assessment unless, at least 48 hours before the first meeting of the Board, or at least 48 hours before the objection is heard if the objection is allowed under s.70.47 (3)(a), Wis. stats., that person provides to the clerk of the Board of Review notice as to whether the person will ask for the removal of a member of the Board of Review and, if so, which member, and provides a reasonable estimate of the length of time the hearing will take.

Notice is hereby given this 16th day of September, 2022, by
Julie Borner
Temporary Village Clerk/Treasurer