What is the process for appealing a tax assessment in Wisconsin?

The process for appealing a tax assessment in Wisconsin involves several steps and is designed to ensure that taxpayers have the opportunity to contest an assessment if they believe it is incorrect. First, it is important to understand that tax assessments generally involve property taxes, and the appeal process can vary slightly depending on the type of tax being contested. Initially, if a taxpayer disagrees with their assessment, they should first contact their local assessor's office to discuss the discrepancy. This informal discussion can often resolve the issue without the need for a formal appeal. If resolution is not reached, the next step is to file a formal appeal to the local Board of Review (BOR). In Wisconsin, each municipality has a Board of Review that handles appeals regarding property assessments. Taxpayers must file their appeal within the specific time frame set by the jurisdiction, typically within 30 days of receiving the assessment notice. During the appeal, taxpayers will have the opportunity to present evidence supporting their claim. This may include comparable property sales, photographs, or appraisals. The Board of Review will then deliberate and make a decision on the appeal. If the taxpayer is dissatisfied with the decision made by the Board of Review, they have the right to take further action by appealing to the Wisconsin Department of Revenue. This step involves filing a written notice of appeal and can lead to a hearing before a tax appeals commission. The commission will assess the merits of the case and render a final decision. It is essential for taxpayers to be aware of the deadlines and requirements associated with each step of the appeal process. For more detailed information, including specific deadlines and procedures, individuals may wish to visit the Wisconsin Department of Revenue's official website, which contains current guidance and contact information for further inquiries.