Assessment Appeals Procedure
Instructions For Filing An Objection - Español
- If your opinion of the value of your property differs significantly from the value shown on your Assessment Notice, discuss it with the appraiser who made the assessment. If you have evidence that our assessment differs from the actual fair market value of your property, we would like to review all pertinent facts. If you have a recent written appraisal by an independent appraiser, furnish this office with a copy.
- After talking with us, if you still find a significant difference between our assessment and what you feel is your property's market value, you may file a formal written objection to the assessment.
- Objections must be submitted on the prescribed form. These forms are available at the Office of the City Assessor. Before handing out the correct form, a clerk will assist you by entering the necessary assessment roll information (parcel number, account number, owner, current assessment, etc), assign a control number to the objection, and furnish you with information about the assessment appeals process.
- You must fully answer all questions on the form and the property owner or agent who has been authorized to act for the owner must sign the objection. Attachments must be submitted in duplicate with the objection form by the filing deadline date.
- If you are unsure about any question, please ask a staff member for assistance. Please note that you must include your opinion of the market value of the property.
- If you intend to be represented by an agent or attorney, you must complete an agent's authorization form with the City Assessor. The agent's authorization form will give the Assessor authority to release information concerning your property. These forms are available at the Office of the City Assessor.
- To qualify for a hearing, YOU MUST NOTIFY THE ASSESSOR’S OFFICE, ORALLY OR IN WRITING, OF YOUR INTENT TO OBJECT AT LEAST 48 HOURS BEFORE THE FIRST MEETING OF THE BOARD OF REVIEW. The Board's first scheduled meeting is the 2nd Wednesday of May at 1:30 pm. YOU MUST NOTIFY US OF YOUR INTENT TO OBJECT NO LATER THAN 1:30 PM, OF THE 2nd MONDAY IN MAY. IN ADDITION, A PROPERLY COMPLETED OBJECTION FORM MUST BE FILED WITH THE CITY ASSESSOR’S OFFICE PRIOR TO OR WITHIN THE FIRST TWO HOURS OF THE FIRST MEETING OF THE BOARD OF REVIEW. Incomplete or unsigned objections cannot be accepted.
- If the property is classified as commercial, you must also complete a second form concerning income and expenses. This form must be submitted, in duplicate, with the objection by the filing deadline. All residential rental properties must complete a gross rent statement.
- If you are filing an appeal of your business personal property assessment and have not filed a Statement of Personal Property, a completed Statement of Personal Property must be submitted with the Objection Form.
The Appeals Procedure:
- An appraiser from the Assessor's staff will review your written statements, investigate all data, inspect the property and report the findings to the Board of Assessors. This Board has the responsibility of reviewing all objections to assessments, and making necessary corrections and changes to arrive at the true value of all property within the city. The Board will decide to either lower, raise or sustain the assessment of your property. You will be notified by mail of the Board's determination.
- You must sign and return the Board of Assessor's determination form within 15 days if you desire to proceed with a formal hearing before the Board of Review. If you decide to proceed with a hearing, you will be notified by mail of the time and place.
- Similar to a court, the Board of Review is charged with the responsibility of correcting errors of under or over assessment. The Board can act only upon evidence given in the form of sworn oral testimony at the hearing. You will be asked to give significant evidence supporting your estimate of market value. You may also have expert witnesses testify on your behalf. An appraiser from the Office of the City Assessor will also present evidence relating to the market value of your property.
- The Board has the right to review the assessments of all other properties owned by you in the City of Madison.
- After hearing the evidence, the Board will decide to raise, lower or sustain the assessment of your property. The Board will inform you by mail of its determination. You may appeal the Board of Review's determination to the Circuit Court of Dane County. The Circuit Court decision may be appealed to the Court of Appeals, then to the Supreme Court of the State of Wisconsin. You may also appeal the Board of Review's determination to the Wisconsin Department of Revenue.
For more information on assessment appeals procedures, visit: Assessment Appeals, State of Wisconsin Department of Revenue
Notice of Intent to Object MUST be made no later than 1:30 PM, of the 2nd Monday in May
A Written Objection Form MUST be filed prior to or within the first two hours of the first meeting of the Board of Review with:
210 ML King Jr., Blvd, Room 101
Madison, WI 53703-3342
Telephone: (608) 266-4531