TOWN OF MARENGO
This takes place first. During this session, the municipality's assessment roll (which lists all the municipality's properties) is open for examination. The property owner can informally discuss the property value with the local assessor. If the property value is changed at Open Book, the assessor corrects the assessment roll.
If the property owner is not satisfied with the assessment after attending Open Book, the property owner can bring his/her appeal to the BOR. The Board schedules assessment appeals requiring property owners to provide evidence proving the assessment is incorrect. After review, if the Board agrees with the property owner's evidence, it can change the assessment.
The Board of Review is a court-like body. The quorum consists of the Town of Marengo board members and elected (or appointed if town member) clerk whose 3 primary duties are:
Adjust assessments when proven incorrect by sworn oral testimony.
Correct any errors or omission in the descriptions or computations found on the assessment roll
Check the assessment roll for omitted property and double assessments.
The Board of Review is legally bound to accept the assessor assessment as correct unless there is evidence that proves the assessment to be incorrect. The Board duty is to hear sworn, oral testimony about the assessed values and based solely on that testimony, decide whether the assessment has been proven incorrect. The Board of Review, following all testimonies, will make a determination. According to the Wisconsin Statues, objecting property owners must comply with the following requirements and responsibilities before appearing at the Board of Review:
Check back for Open Book and Board of Review dates in the spring.
More information regarding the Board of Review can be found on the Department of Revenue website at https://www.revenue.wi.gov/Pages/Municipalities/boardofreview.aspx