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Village Assessor

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The Village assessor is responsible for executing all statutory assessment duties required under Chapter 70 of the Wisconsin Statutes and the rules prescribed by the Wisconsin Department of Revenue (DOR).

Key Duties & Responsibilities

  • Property Valuation & Assessment Roll Preparation: The Assessor must perform all essential tasks to value and assess all taxable real property, personal property, and mobile homes within the Village as of January 1st of each year. This includes listing all taxable property and conducting Interim Market Updates so properties are valued at full fair market value based on current market data, changes in ownership, and property characteristics to ensure property taxes are distributed fairly and uniformly.
  • Compliance & Certification: All assessment operations must comply with Chapter 70 of the Wisconsin Statutes and the Wisconsin Assessment Manual. The Assessor and all assigned personnel must hold active certifications with the Wisconsin DOR in accordance with §§ 70.05, 70.055, and 73.09, Wis. Stats. Field representatives are required to carry photo identification.
  • Constitutional Oath of Office: The designated Assessor must take and subscribe to an oath or affirmation supporting the Constitution of the United States and the State of Wisconsin to faithfully perform the duties of the office. The oath is filed with the Village Clerk pursuant to § 19.01, Wis. Stats.
  • Department of Revenue Reporting: The Assessor is responsible for preparing and submitting all required state assessment reports, including the Annual Assessment Report (AAR), in compliance with the Uniform Standards of Professional Appraisal Practice (USPAP).
  • Open Book & Public Relations: The Assessor holds and attends Open Book conferences to allow property owners or their agents to review and compare assessed valuations. In addition, the Assessor must respond within a reasonable timeframe to assessment inquiries from property owners, Village Board members, and Village officers, arranging property reviews under reasonable circumstances.
  • Board of Review & Appeal Support: The Assessor must provide assessment roll data to the Board of Review in sufficient time for it to fulfill its duties. The Assessor is required to attend all Board of Review proceedings to present valuation evidence, defend assessments, and support any subsequent assessment appeals made to the Department of Revenue or the Racine County Circuit Court.
  • Data Management & Confidentiality: The Assessor uses certified Computer Aided Mass Appraisal (CAMA) software (Market Drive) to maintain assessment data. All collected data remains the property of the Village. The Assessor must maintain strict confidentiality regarding privileged appraisal records and comply with Wisconsin public records requests in coordination with the Village.

Board of Review (BOR)

Composed of elected Village officials and supported by the Village Clerk as a non-voting member, the Board of Review (BOR) functions as a quasi-judicial body responsible for adjusting property assessments when sworn oral testimony demonstrates they are inaccurate. Because the BOR is not an assessing body, it cannot substitute its judgment for that of the Assessor. The Assessor’s valuation is legally presumed correct, and the Board acts strictly upon the factual evidence presented during a hearing.

The assessment appeal process involves the following key steps and resources:

  • Informal Review (Open Book): Property owners are strongly encouraged to contact the Village Assessor for an "Open Book" discussion prior to initiating a formal appeal, as minor discrepancies can frequently be resolved informally.
  • Notice of Intent: To formally appeal, you must notify the Village Clerk of your intent at least 48 hours before the first scheduled BOR meeting reconvenes.
  • Objection Form Submission: A completed written objection form (such as Form PA-115A) must be submitted to the Village Clerk no later than 48 hours prior to the meeting by 5 PM. Hearings are scheduled in the order that fully completed application packets are received.
  • State Guidance: For comprehensive procedural details, forms, and the "Guide for Property Owners," visit the Board of Review section on the Wisconsin Department of Revenue website.

To access comprehensive materials, resources and official guides, visit Revenue Wisconsin website.