BOARD OF REVIEW.
Madison General Ordinances § 33.08
in effect33.08 - BOARD OF REVIEW.
(1) Composition of Board of Review. The Board of Review of the City of Madison shall consist of five (5) residents of said City none of whom shall occupy any public office or be employed by the City of Madison. The members shall be appointed by the Mayor with the approval of the Council. Notwithstanding Section 33.01(6)(a), the members shall be appointed for five (5) years commencing on the third Tuesday of April in the particular year for which appointed, or until their successors are appointed and qualified. The Board of Review is not subject to Section 33.01(6)(b). (Am. by Ord. 9809, 6-29-89; Am. by ORD-26-00031, 7-2-26)
(2) Alternate Members. In addition to the members above-mentioned, the Mayor may appoint with the approval of the Council two (2) residents of the City none of whom shall occupy any public office or be employed by the City of Madison, to be alternate members. The alternate members shall hold office of the Board for terms of one (1) year commencing on the third Tuesday of April in the particular year for which appointed, or until their successors are appointed and qualified. The Board shall designate which alternate is the first alternate and which alternate is the second alternate. The first alternate shall act with full power when any other member of the Board is absent or refuses to act because of a conflict of interest. The second alternate shall so act only when the first alternate acting with full power is absent or refuses to act because of a conflict of interest, or when more than one (1) member of the Board is absent or refuses to act because of a conflict of interest. The alternate members shall be notified in advance when required to serve and shall receive the same compensation as the Board members only when required to serve in the place of a Board member. (Cr. by ORD-10-00033, 4-1-10; Am. by ORD-26-00031, 7-2-26)
(3) Officers. The members of the Board of Review shall elect a chair for each annual session thereof which said election shall be held at the first annual meeting of the Board. The Board of Review shall select a secretary for such Board who shall keep an accurate record of all of its proceedings and give the necessary notices and upon request of the Board the Mayor may designate a City employee to assist the secretary in the performance of her/his duties in keeping accurate records of its proceedings and giving the notices of meetings and adjournments as provided by the Statutes. (Renum. by ORD-10-00033, 4-1-10; Am. by ORD-14-00012, 1-14-14)
(4) Compensation. The members of the Board of Review shall receive a salary of thirty dollars ($30.00) a day, or fraction thereof, that the Board of Review is in session for the purpose of hearing and considering testimony or in making their report and determination and shall be reimbursed for reasonable, actual, and necessary travel expenses for such days. (Renum. by ORD-10-00033, 4-1-10; Am. by ORD-26-00031, 7-2-26)
(5) Objections to Valuations.
(a) 1.
The Board of Review may not hear an objection to the amount or valuation of property unless, at least 48 hours before the Board's first scheduled meeting, the objector provides to the Board's clerk written or oral notice of an intent to file an objection, except that, upon a showing of good cause and the submission of a written objection, the Board shall waive that requirement during the first 2 hours of the Board's first scheduled meeting, and the Board may waive that requirement up to the end of the 5th day of the session or up to the end of the final day of the session if the session is less than 5 days with proof of extraordinary circumstances for failure to meet the 48-hour notice requirement and failure to appear before the Board of Review during the first 2 hours of the first scheduled meeting.
2. Objections to the amount or valuation of property shall first be made in writing and filed with the Clerk of the Board of Review within the first 2 hours of the Board's first scheduled meeting, except that, upon evidence of extraordinary circumstances, the Board may waive that requirement up to the end of the 5th day of the session or up to the end of the final day of the session if the session is less than 5 days. The Board may require such objections to be submitted on forms approved by the Department of Revenue, and the Board shall require that any forms include stated valuations of the property in question.
3. Persons who own land and improvements to that land may object only to the aggregate valuation of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land.
4. No person shall be allowed in any action or proceedings to question the amount or valuation of property unless such written objection has been filed and such person in good faith presented evidence to such Board in support of such objections and made full disclosure before said Board, under oath of all of that person's property liable to assessment in such district and the value thereof. The requirement that it be in writing may be waived by express action of the board.
(b) Reserved. (Rpld. by ORD-18-00062, 7-2-18)
(c) For the purpose of this section, the managing entity, as defined in Wis. Stat. § 707.02(15), or its designees, may be considered the taxpayer as an agent for the time-share owner, as defined in Wis. Stat. § 707.02(31), and may file one objection and make one appearance before the Board of Review concerning all objections relating to a particular real property improvement and the land associated with it. A time-share owner may file one objection and make one appearance before the Board of Review concerning the assessment of the building unit in which he or she owns a time share.
(d) 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.
(e) When appearing before the Board, 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.
(f) 1.
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 no later than seven (7) days before the first meeting of the Board of Review, the person supplies to the assessor all of the information about income and expenses, as specified in the manual under Wis. Stat. § 73.03(2a), that the assessor requests. (Am. by ORD-18-00062, 7-2-18)
2. Whenever the assessor, in the performance of his or her duties, requests and obtains income and expense information pursuant to Wis. Stat. § 70.47(7)(af), or any successor statute thereto, such income and expense information that is provided to the assessor shall be held confidential by the assessor, except, however, that such information may be disclosed to and used by persons in the discharge of duties imposed by law, in the discharge of duties imposed by office including, but not limited to, use by the assessor in performance of official duties of the assessor's office and use by the Board of Assessors and Board of Review in performance of their official duties, or pursuant to order of a court. Income and expense information provided to the assessor under Wis. Stat. § 70.47(7)(af), unless a court determines that it is inaccurate, is, pursuant to Wis. Stat. § 70.47(7)(af), not subject to the right of inspection and copying under Wis. Stat. § 19.35(1). (Am. by Ord. 6505, 2-8-79)
(6) In those cases where a current member of the Board of Review or a member of the Assessor's Office files an objection to an assessment on property in which the individual has an interest, such objection shall not be acted upon by the Board of Assessors, but shall be referred to the Board of Review for hearing. (Cr. by Ord. 6505, 2-8-79; Renum. by ORD-10-00033, 4-1-10)
(7) In any hearing or determination in which a current member of the Board of Review has an interest in the assessment being protested, that member shall not be counted in determining a quorum and shall not participate as a Board member in the hearing or vote concerning the determination. (Cr. by Ord. 6505, 2-8-79; Renum. by ORD-10-00033, 4-1-10)
(Renum. by ORD-10-00033, 4-1-10)
Source: City of Madison, Wisconsin, Madison General Ordinances (Municode Library, library.municode.com)URL: https://library.municode.com/wi/madison/codes/code_of_ordinances?nodeId=COORMAWIVOIVCH32--45_CH33BOCOCO_33.08BOREFetched: 11/1/2026