Public Notice 
2024 Board Of Review 
November 26, 2024 
9 AM-11AM 
Bear Bluff Town Hall, W919 County Hwy HH 
• Sec. 70.47(7)(aa), Wis. Stats. provides that the BOR may deny a hearing to a property owner who does 
not allow the assessor to complete an exterior view. However, the Wisconsin Supreme Court expressed 
due process concerns regarding a similarly worded statute in Milewski v. Town of Dover, 2017 WI 79, 377 
Wis. 2d 38, 899 N.W.2d 303. It is DOR’s recommendation to allow a BOR hearing even if the property 
owner denied an interior Back to table of contents 7 2024 Guide for Board of Review Members or 
exterior view. The lack of access to view, and the credibility of evidence offered can be managed as an 
evidentiary issue at a BOR hearing, rather than denying access to the BOR.  
• After the first BOR meeting and before the BOR’s final adjournment, no person who is scheduled to 
appear before the BOR may contact, or provide information to, a member of the BOR about that 
person’s objection except at a BOR session  
• No person may appear before the BOR, testify to the BOR by phone or contest the amount of any 
assessment unless, at least 48 hours before the first meeting of the BOR or at least 48 hours before the 
objection is heard if the objection is allowed under sub. (3)(a), that person provides to the BOR clerk a 
notice as to whether the person will ask for removal under sub. (6m) and if so which member will be 
removed and the person’s reasonable estimate of the length of time that the hearing will take  
• When appearing before the BOR, the person must specify in writing, the person’s estimate of the land 
value and improvements that the person is objecting and the person must specify the information used 
to arrive at that estimate  
• No person may appear before the BOR, testify to the BOR by phone or object to a valuation; if that 
valuation was made by the assessor or the objector using the income method; unless no later than seven 
days before the first meeting of the BOR the person supplies to the assessor all of the information about 
income and expenses, as specified in the Wisconsin Property Assessment Manual under sec. 73.03(2a), 
Wis. Stats., that the assessor requests. The municipality or county shall provide by ordinance for the 
confidentiality of information about income and expenses that is provided to the assessor under this 
paragraph and shall provide exceptions for persons using the information in the discharge of duties 
imposed by law or of the duties of their office or by order of a court. The information that is provided 
under this paragraph is not subject to the right of inspection and copying under sec. 19.35(1), Wis. Stats., 
unless a court determines before the first meeting of the BOR that the information is inaccurate.