As Board of Review season approaches, it is a good time to consider the scheduling of Open Book and Board of Review. Some municipalities schedule a single date for both the Open Book and the Board of Review. Our recommended practice is to schedule those on separate days.
Under Wisconsin law, the taxpayer wishing to challenge his or her property assessment must give 48 hours’ notice to the Board of Review. The purpose of the Open Book is to give property owners an opportunity to review and hopefully resolve issues with the assessor prior to a challenge before the Board of Review. Holding the two events on the same day can disadvantage both the property owner and the assessor. Neither may be aware of the basis for the other party’s position and, therefore, are unable to adequately prepare and perhaps resolve issues prior to proceeding to a hearing before the Board of Review.