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