Assessment Appeals

When going through the appeal process, you, the property owner, are appealing the assessed value of your property, not the tax bill. The amount of the tax bill is determined by the various tax rates that are applied to the assessment based on the levies of various local government taxing districts which include counties, townships, municipalities, school districts, special districts, etc. If the assessment increases, the change must be published in a local newspaper. Individual notices will also be mailed in some instances.

Note: Tax rates are not an issue in the assessment appeal process, only the amount of the assessment. Once you receive the tax bill, it is generally too late to make an appeal for that year’s assessment.

Reasons for an appeal:

You may have a legitimate complaint if you can support any of the following claims:

• The assessor’s market value is higher than actual market value. (This claim can be supported if you have recently purchased your property on the open market or if you supply a professional appraisal.)
• The assessed value is at a higher percentage of market value for your property than the prevailing township or county median level as shown in an assessment/sales ratio study. The primary assessment of the property is based on inaccurate information, such as an incorrect measurement of a lot or building. The assessment is higher than those of similar neighboring properties.

Evidence needed:

To support a claim of an unfair assessment, you will need substantial evidence, some of which may be obtained from the City Assessors office, from a professional appraiser, or through research. Pertinent evidence for non farm property should include some or all of the following:

• A copy of the property record card for and photograph of the property under appeal
• Copies of the property record cards for and photographs of similar properties in the neighborhood
• A copy of the Real Estate Transfer Declaration, a deed, or a contract for purchase
• An appraisal of the property
• A list of recent sales of comparable properties (including photographs, property record cards, and evidence of the sale prices).

Steps in appealing an assessment:

Discuss your assessment with the City Assessor:

The first step in the appeal process is to talk to your assessor. Often times most issues can be resolved when talking to the assesor in person.

Open Book Process

If you are not satisfied with the outcome of talking to the City Assessor the Open Book Process is a time where you can come into the office and see how the value of your home stacks up against other homes that have sold within the City of Racine. This process is only available for a limited time.

Appeal to the Board of Review

If you are not satisfied with the outcome of the Open Book Process you may present your case to the Board of Review. The board is made up of four members of the City of Racine and typically meet the second Monday in May and as needed there after.

Appeal to the Department of Revenue

A property owner can file a written complaint with the DOR Equalization Supervisor. This appeal has several conditions.

1. The property owner must:
1. File a written complaint within 20 days after the property owner receives the BOR determination or within 30 days of the date specified on the affidavit if no return receipt of the Notice of BOR determination exists
2. Pay DOR a $100 filing fee
3. State the value of the property does not exceed $1,000,000
4. State the property being appealed is radically out of proportion to the general level of the assessments of all other property in the taxation district. This appeal process applies to either real or personal property. It is not available for properties located in First-class cities (Milwaukee). The appeal procedure is described under state law (sec. 70.85, Wis. Stats.).
2. Appealing a Sec. 70.85 decision to a higher court. If the property owner finds DOR’s decision unacceptable, he or she can appeal to the circuit court. The court will review the DOR decision to determine if DOR made the proper decision.

Appeal to the Circuit Court

A property owner can appeal the BOR’s decision by requesting that the circuit court (in the county where the property is located) review the written record of the hearing (action of certiorari).

1. Property owners must do the following:
1. File an appeal with the circuit court within 90 days after receiving notice of the determination
2. Provide only the BOR evidence to the court
2. The court decides the case solely on the basis of the written record made at the BOR

If the circuit court finds any error in the BOR proceedings, it will return the appeal to the BOR. The court may also remand the appeal back to the BOR if it determines the BOR lacked good cause to deny the request for assessment reduction. The BOR must follow the instructions from the court when reconsidering the case. The court may order the municipality to reconvene the BOR if it has adjourned before the court’s decision on the appeal.

Court of Appeals

If the property owner finds the circuit court decision unacceptable, he or she can appeal to the court of appeals. This court will review the facts of the case considered by the lower court to determine of it applied assessment law correctly.

Wisconsin Supreme Court

A property owner can appeal the court of appeals decision to the Wisconsin Supreme Court. However, this court can also refuse to hear an appeal and thus let the ruling of a lower court stand. The Supreme Court has the final word in the appeal process. At this level, the court reviews all the lower court records and may request written legal briefs from each party supporting its point of view. Once the Supreme Court makes a ruling, it becomes the official interpretation of the laws of the state.