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1. What authority does the city have to conduct a revaluation?

Wisconsin Law requires market value assessments of all property. The City of Brookfield Assessor’s Office is revaluing to keep pace with changes in the market. During a revaluation, all assessments are examined and adjustments are made when necessary to guarantee that all property is assessed at market value. This assures that taxes are distributed equitably and uniformly.

2. What is the assessor’s role?

The assessor is a State certified individual whose duties are to discover, list and place a value on all taxable property in the city, in a uniform manner. The assessor is not involved in the collection of taxes.

3. What information does your office use to determine assessments?

Assessors consider information from many sources to determine your assessment including:

• Comparable property sales, including recent arm’s-length sale(s) of comparable properties
• Current construction costs
• Improvements to property
• Location
• Depreciation
• Legal restrictions (ex: zoning ordinances)
• General economic changes in the community

4. What is market value?

The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby:

1.   Buyer and seller are typically motivated
2.   Both parties are well informed or well advised, and acting in what they consider their own best interests
3.   A reasonable time is allowed for exposure in the open market
4.   Payment is made in terms of cash in U.S.dollars or in terms of financial arrangements comparable thereto
5.   The price represents the normal consideration for the property sold unaffected by special or creative financing

5. Can the assessment on my property be changed even if the assessor has not been inside my property?

Yes. We have property records for each property. We update our records whenever permits are taken on your property. If there are no recent permits, we assume our records are still accurate. If you want to check what our records indicate, please contact our assessment staff to review your property record card.

6. Do all assessments change at the same rate?

No. Several factors can affect the rate of change such as:

• Location
• style of property
• age
• condition
• square footage
• number of bedrooms and bathrooms

7. How do I know if my assessment is correct?

We strongly recommend that you first talk with assessment staff. During this informal session you can learn how your assessment was made, what factors were considered, and what type of records are kept regarding your property.

8. What if I disagree with my assessment?

The next step is to file an objection with the Municipal Clerk. Your objection must be written and must be filed on or before the date specified on the notice. When you receive your tax bill in December, it is too late to file an objection. Paying your taxes under protest does not constitute an assessment objection unless you have first filed an appeal with the Board of Review.

9. What is the Board of Review?

The Board of Review is a citizen panel, appointed by the Mayor. It is the Board's duty to hear evidence by the taxpayer and the assessor and to decide if the assessment is correct.

10. What evidence do I need to present to the Board of Review?

State law puts the burden of proof on the property owner to show that the assessment is incorrect. Keep in mind that your evidence must be strong enough to prove that the assessor's value is incorrect. Only relevant testimony given at the hearing will be considered by the Board. STATING THAT PROPERTY TAXES ARE TOO HIGH IS NOT RELEVANT TESTIMONY. You should establish in your own mind what you think your property is worth. The best evidence for this would be recent sales prices for properties similar to yours. The closer in proximity and similarity, the better the evidence. Another type of evidence is oral testimony from a witness who has made a recent appraisal of your property.

11. Does the Board of Review have the final say?

No. If you do not agree with the Board of Review decision, the next step is an appeal to the Circuit Court.

12. How do I appeal my assessment to court?

An appeal to the circuit court must be made within 90 days after notification of the decision of the Board of Review. The court will make a decision based solely on the testimony that was presented to the Board of Review. When your case goes before the circuit court, the court will review the record that was created at your Board of Review hearing and make its decision.