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Form: Objection to Assessment


08-08-2009

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Form: Objection to Assessment

OBJECTION FORM FOR REAL PROPERTY ASSESSMENT
Wisconsin Department of Revenue Form: PA-115a (R. 11-09)
(this is the same form available from the Dept. of Revenue web site)

If a Town of Hortonia resident objects to his / her property assessment, the resident can appeal to the Town of Hortonia Board of Review (BOR). The BOR holds one meeting during the year to hear objections. In 2009 that meeting was held on July 21.

The BOR consists of 4 members: Town Chairman, 2 Supervisors and the Clerk; the Town's Assessor is also present; Per state statues, the BOR is legally bound to accept the assessor's assessment as accurate unless the objector with sworn evidence proves the assessment is incorrect; the BOR can adjust the assessment if the objector presents sworn oral testimony and credible evidence sufficiently showing that the assessment is incorrect

Procedure for the objector:

  • contact the assessor, Scott Borree 766-9166
    • make sure that the assessment does not have a clerical error - 98% of issues can be cleared up with a simple phone call!!
  • download and fill out the PA-115a form
  • mail, e-mail, or fax (779-9780) the completed form
    • the clerk would like it 48 hours ahead of the BOR meeting
  • contact the clerk (by phone 779-9780 or e-mail)
    • make sure that you are on the BOR's agenda and you may want to confirm that your PA-115a form has been received
    • note: the BOR will not hear objections (ie. you can not show up and object) unless the clerk is given 48 hours notice prior to the BOR meeting
  • come before the BOR on the day of the meeting with your evidence
    •  you will be sworn in by the clerk and you will provide oral testimony and credible evidence - the burden of proof is upon you, the taxpayer
  • the BOR members will question you and they will question the assessor (these proceedings are recorded on 'tape' or 'digital media'), findings of fact and a decision are made; afterward, you will receive a notice of determination
    note: this is not an interrogation; the questions will be cordial; BOR members are taxpayers, too; the questions are necessary in order for the BOR to understand why your numbers don't jibe with the assessor's 

What constitutes credible evidence? See below, with 1 being best evidence and 5 being weakest:

  1. A recent arm's length sale (a normal sale, not a foreclosure or other sale with exceptional circumstances) of the property under appeal, plus any changes to the property between the sale and January 1st.
  2. Information of recently sold properties that are comparable to the property under objection
  3. A detailed appraisal of the property that is current with the assessment date and is presented by the appraiser at the BOR hearing
  4. A verifiable replacement cost estimate of the property's value, less any depreciation
  5. A verifiable asking price, or listing contract, if the property under objection is for sale

Please do not show up with a couple pictures and say, "look, see, it's not worth that much, so drop my assessment to something less." The BOR can not rule in your favor.

The BOR can not 'make up a number' or 'split the difference' between your number and the assessor's number. The BOR is bound to either keep the assessor's number, or, choose your number.

Question: In this economy property values have gone down so does that mean I'll be paying less taxes? Answer: No - because everyone pays a percentage of the Government & School budget (ie. the size of the budget is what dictates if your taxes go up or down), AND, what matters is your property value relative to everyone else's - this economy is affecting everyone so your percentage (value relative to everyone else) stays the same - for more information / more details - please see the extensive information available at the WI Dept. of Revenue's "Property Assessments in a Declining Market" web site !! CLICK HERE !!.

!! CLICK HERE !! for State Statute §70.46  information about the Board of Review
-- and / or --
!! CLICK HERE !! to visit the WI Dept. of Revenue's web site re:Property Tax

NOTE: Click the 'Download' button next to the GREEN down-arrow to view the PA-115a form.