January 2021 Update
UW -Madison Division of Extension Local Government Education, the Wisconsin Department of Revenue, the Wisconsin Towns Association, and the League of Wisconsin Municipalities are again partnering to develop the Board of Review (BOR) training you will need in 2021. New Board of Review Hearing and Conducting the Board of Review Meeting videos as well as updated materials are currently in development. The new Training will be available to order here March 2021.
Find the Training You Need
The BOR is a panel of local officials whose job it is to hear property owners’ objections to their tax assessments. Wisconsin Law requires that at least one member of the BOR obtain a Wisconsin Department of Revenue-approved training within two years of the BOR’s first two-hour meeting. It is recommended that all BOR members be trained, but the law requires only at least one member to do so. (Wis. Stats. §70.46(4) & 73.03(55).)The Department of Revenue requires taking the current program and will not certify attendance at training using materials or content dated prior to 2021. This is to ensure BOR members learn the best and most up-to-date information.
Find the Training You Need
The 2021 BOR video training provides the opportunity to select one of two BOR training courses which are:
- Conducting the First Meeting of Board of Review
- Conducting a Board of Review Hearing
Each video comes with information materials, including the exam and affidavit that must be filed with the clerk to meet the certified training required by Wisconsin law. Only one video training course is required, but you may choose to use both.
Because each course contains updated and revised content, BOR videos or materials dated prior to 2021 may not be used to meet the 2021 Board of Review training requirement.
Conducting the First Meeting:
Every city, village and town in Wisconsin must hold a First Meeting of the Board of Review. State law spells out certain specific requirements. This video course shows how to do those, and some best practices as suggested by the Department of Revenue and experienced professionals. You learn how to begin, elect a chair, “receive” and examine the tax roll, and handle taxpayer procedural matters, such as a request for telephone testimony or hearing waiver.
Board of Review Hearing:
On taxpayer appeals, the Board of Review takes testimony and evidence and make decisions similar to judges. In this video course you will see a hearing appealing the valuation of a tavern/residence. You will see how to call a case, swear in witnesses, address member recusal requests and tips on handling an “over-active witness”. Overall, you learn how to conduct a fair and legal hearing and make a decision.
After viewing the video and completing the written materials, complete the affidavit from the materials. Complete the exam (answers will be given during the program) and attach the exam to the affidavit. Your affidavit and completed test will be filed with the municipal clerk. Next, have your municipal clerk file an affidavit online with the Department of Revenue indicating that you have completed the training. Instructions for online filing are in the materials.