Brown County Browser: Property valuation

The Brown County Assessor’s office is in the process of finishing up values for Assessment 2019. If you have not yet received your valuation notice, you will be shortly. This value is used to calculate taxes payable in 2020. Valuation notices are a yellow piece of paper that comes along with the tax statement. It is important to review this notice and contact the Assessor’s office if you have any questions in regards to the valuation or the classification of your property.

Local Board of Appeal and Equalization:

Property owners may attend the local board of appeal and equalization meetings that are held annually by townships and cities between April 1st and May 31st at a designated location. The date, time and location of each township/city are indicated on the valuation form you receive. The board must hear all complaints and objections that are made in person, by letter, or through a representative of the owners.

It is the property owner’s responsibility to present market based and/or factual evidence to the local board in order to disprove the assessment and support a value or classification that is different than the value or classification placed by the assessor. The board cannot act on an appeal if a property owner has not allowed the assessor to review the property and make an interior inspection of any building or improvement. Although the assessor is a participant at the meeting, this person cannot vote in matters requiring action. The assessor’s role is to share knowledge about properties and the area real estate market with property owners and to assist the local board in its deliberations. If you wish to attend your jurisdictions local board of appeal and equalization meeting, appointments are encouraged.

County Board of Appeal and Equalization:

The county board of appeal and equalization meeting is held annually. Members of the county board of appeal and equalization are the county commissioners, along with the county auditor/treasurer. It follows the local board of appeal and equalization in the assessment process. The property owner must have appealed their value or classification to the local board of appeal and equalization in order to appeal to the county board of appeal and equalization, with some exceptions:

1.) An assessment was made by the assessor after the local board meeting that resulted in a valuation or classification change.

2.) The property owner can establish that the notice of valuation and classification was not received at least five days before the local board meeting.

3.) The local board of appeal and equalization has transferred its duties to the county board.

If a property owner wishes to attend the county board of appeal and equalization, an appointment is required and is set up by contacting the Auditor/Treasurer office.

COMMENTS