Open Book Tax Assessment Review
Open Book for Property Tax Assessment Review
Town of Wheatland
Vernon County, Wisconsin
OPEN BOOK INSPECTION PERIOD

Property owners may inspect the preliminary assessment roll at the annual Open Book session held at the Town of Wheatland Community Center.  This “open book” inspection period is set aside to correct obvious clerical errors, which were made in compiling the assessment roll.

Property owners who wish to compare assessments may use the assessment reports available the day of Open Book, or in advance by contacting the Town's Assessor or the Town Clerk.  Information is listed in address order and shows ownership, lot size, building data, assessment and tax information.  Assessment/tax data is also posted on the Internet at http://vernonwi.mapping-online.com/VernonCoWi/. The information that is available includes owner’s name and address, address of the property, legal description, sales information, as well as details about physical characteristics.

Owners who disagree with their assessment should personally discuss it with the appraiser who set the value at the Open Book. If an error was made, or if there is evidence that the appraisal is more than the actual fair market value of property, the Assessor will review the pertinent facts and make appropriate adjustments. The best evidence of value is a recent sale price of the property or the sales prices of comparable properties.

After talking with the Assessor, owners who still feel that the value of property is overstated may file formal written objections. The notice of the intent to file an objection must be given to the clerk of the Board of Review, and may be either written or oral. Written notice should be encouraged. We would recommend that the clerk's office maintain a log of the telephone calls it receives which are notices of intention to file objections. Municipalities could encourage property owners to complete the official objection form 48 hours prior to the first meeting, which would also serve as notice of intent.  This form is also available at: http://www.revenue.wi.gov/forms/govtvc/pa-115a.pdf .

Owners who disagree with these decisions may proceed to a formal hearing before the Board of Review which is held immediatley after the Open Book period. Similar to a court, the Board has the responsibility for resolving differences of opinion of valuation. Its function is to decide if the assessment is correct based upon oral testimony and evidence presented by the property owner and the Assessor’s staff. After hearing the evidence, the Board may decide to lower, raise or sustain the assessment.

Board of Review decisions may be appealed to the Circuit Court of Vernon County.


Town of Wheatland
Vernon County, Wisconsin
Town of Wheatland Town Clerk - DeSoto, WI 54624
Office (608)648-3583   Fax (608)648-3584