Board of Review

Meeting of the Board of Review Notice

VILLAGE OF LITTLE CHUTE TAXPAYERS OPEN BOOK OF ASSESSMENT ROLLS AND BOARD OF REVIEW

Prior to the meeting of the Board of Review, the assessment rolls for the year 2016 will be OPEN FOR INSPECTION AND EXAMINATION.
Please be advised of the following requirements to appear before the Board of Review and procedural requirements if appearing before the Board:

No person shall be allowed to appear before the Board of Review, to testify to the Board by telephone or to contest the amount of any assessment of real or personal property if the person has refused a reasonable written request by certified mail of the assessor to view such property.

After the first meeting of the Board of Review and before the Board's final adjournment, no person who is scheduled to appear before the Board of Review may contact, or provide information to a member of the Board about that person's objection except at a session of the Board.

No person may appear before the Board of Review, testify to the Board by telephone or contest the amount of any assessment unless, at least 48 hours before the first meeting of the Board or at least 48 hours before the objection is heard if the objection is allowed under sub (3) (a), that person provides to the clerk of the Board of Review 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 Board of Review, the person shall specify, in writing, the person's estimate of the value of the land and of the improvements that are the subject of the person's objection and specify the information that the person used to arrive at that estimate.

No person may appear before the Board of Review, testify to the Board by telephone or object to a valuation; if that valuation was made by the Assessor or the Objector using the income method; unless the person supplies the Assessor all the information about income and expenses, as specified in the Assessor's manual under Sec. 73.03(2a) of Wis. Statutes, that the Assessor requests. The municipality shall provide by ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph, unless a court determines that it is inaccurate, is not subject to the right of inspection and copying under s. 19.35(l). 

                                                          

Meetings of the Board of Review
In accordance with State Statutes, the Board of Review must hold its first meeting within 30 days of the 2nd Monday in May of each year.  If the assessment roll is not completed by the first meeting of the Board, the Board will adjourn until such time as the assessment roll is completed.  The hours of the Board of Review meeting scheduled for such time that the assessment role is complete and citizens can appear before the Board are from 10 am to 12:00 pm and 1 pm until 4 pm.  

Members of the Board of Review
The Board of Review consists of six (6) residents of the Village of Little Chute, none may occupy any public office.  One (1) member may be employed by the Village.  Board of Review members each serve a five (5) year term.  Appointments are made by the Village Board at the organizational meeting in April.

Current members of the Board of Review
  • Don De Groot - Current Term 2011 - 2016
  • Rick Vanden Boogart  - Current Term - 2016 - 2020
  • Judd Vanden Heuvel - Current Term - 2016 - 2020
  • Jerry Kerkhoff - Current Term - 2013 - 2018
  • Village Clerk - Alternate
Duties of the Board of Review
The Board of Review is a quasi-judicial (court-like) body whose duties and powers are defined by State Statute Sec. 70.46 and 70.48 of Chapter 70 and is a body empowered with three primary duties:
  • Adjust assessments when they have been proven incorrect by sworn oral testimony.
  • Correct any errors or omissions in the descriptions or computations found on the assessment roll.
  • Check the assessment roll for omitted property and double assessments.
For property owners who want to appeal their property assessments, the first formal step in the appeal process starts at the Board of Review.  Before property owners can appeal further, they must first appeal to the Board of Review.