DRAFT Reverse Side Notice of Assessment ChangeASSESSMENT FAQs & OBJECTION PROCEDURE
WHY DID THE ASSESSOR SEND ME THIS NOTICE?
Property assessments may change each year. Wisconsin law requires the Assessor to notify property owners of any
change in the total amount of their assessment. In accordance with Section 70.365 of the Wisconsin Statutes, you are
hereby notified of your assessment for the current year. In 2003, Because Janesville is undertaking a citywide
revaluation this year, a notice was sent to all property owners even if there was no change in their assessment.
Beginning in 2004, the City will mail notices only when there is a change in an assessment.
WHAT SHOULD I DO NOW THAT I HAVE RECEIVED THIS NOTICE?
First review the information on the other side. Check your name and address (top left) and the property address for
which the assessment is listed (top right). Review last year’s and this year’s assessments and the amount of change, along with
the reasons listed for the change.
Second, you must decide if the proposed assessment for your property is fair and equitable. Wisconsin Law requires
that all non-agricultural property be assessed at full market value as of January 1 each year. Wisconsin courts have
determined that assessment at a percentage of full market value is acceptable when that is done consistently for all
properties. To determine if your assessment is fair, you must analyze it in relation to full market value. This is done by
researching what prices properties like yours are now selling for (their market value) and then multiplying that by the
general level of assessment for your municipality. For this assessment roll the estimated level of assessment is 91100%. An
alternative is to divide your assessment by the level of assessment and compare that to what similar houses are selling
for.
If you feel your assessment is unfair, the first step is to discuss it with your municipal assessor during the Open Book
period. Open Book is when proposed assessments are first printed for citizen review. During Open Book assessment
staff is available to meet with property owners to answer questions and exchange information in order to detect any
omissions or errors in property data, which may or may not result in an assessment change. The details for scheduling
an Open Book appointment are on the front of this notice. If you are unable to meet with the Assessment staff, you
may discuss your assessment by calling them at 608-755-3045.
HOW DO I APPEAL MY ASSESSMENT?
Most property owners can resolve questions and concerns at an Open Book; however, if you wish to appeal your
assessment, you will need to file a written or oral intent to object with the municipal clerk at least 48 hours before the
opening of the Board of Review. In addition, you must complete an approved objection form and file it with the clerk
of the Board of Review prior to or within the first two hours of the Board’s first scheduled meeting. The Board of
Review operates like a court. Its function is not to set the value of property, but of deciding the validity of the facts
presented orally before them. You or your representative may testify concerning your assessment objection. You must
prove that your property is inequitably assessed when compared to the general level of assessment within your tax
district. There is a formal application process and specific deadline for appealing to the Board of Review, which is done
through the City Clerk’s office. The Clerk’s telephone number is 608-755-3070. The Board of Review meeting date is
on the front of this notice.
Note: Not receiving a Notice of Assessment Change or attending Open Book does not prevent you from objecting to
your assessment. If you desire to appeal your assessment in any year, your appearance at that year’s Board of Review
hearing is extremely important. Most subsequent appeals require that you first attend the Board of Review. Therefore
always verify your assessment annually prior to the Board of Review. The appeal process is explained in the “Property
Assessment Appeal Guide for Wisconsin Real Property Owners”. If you would like a copy, please contact the
Department of Revenue, Bureau of Assessment Practices, Box 8971, Madison, WI 53708-8971. Property Tax
publications can also be found at http://www.revenue.wi.gov/
PR-301: 53-241
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