The Village of Warrens Board of Review is a quasi-judicial body established in accordance with Wisconsin Statutes §§ 70.46 and 70.47. It ensures that property assessments are fair, accurate, and legally compliant, offering property owners the opportunity to challenge their property values.

Purpose of the Board of Review

The primary role of the Board of Review is to hear and determine formal objections to property assessments. It acts as a final local authority on disputes regarding property valuations for tax purposes, ensuring that assessments are uniform and equitable.

Annual Meeting & Process Overview

The Board of Review convenes annually, typically in May, as required by Wis. Stat. §70.47(1). The schedule is publicly noticed each year in compliance with open meetings laws.

Step 1: Open Book Session (Informal Review)

Before the Board of Review convenes, the Village Assessor holds an Open Book session.
This is an opportunity for property owners to:

• Review their property assessments
• Discuss concerns directly with the Assessor
• Resolve any discrepancies informally

Many issues are addressed at this stage, which may eliminate the need for a formal appeal.

Step 2: Submission of Formal Objection

If concerns remain after the Open Book session, property owners may file a formal written objection.

Requirements:

• Use Form PA-115A from the Wisconsin Department of Revenue
• Submit the completed form to the Village Clerk
• Must be received at least 48 hours before the Board of Review hearing begins

The annual deadline and hearing schedule will be publicly noticed by the Village.

Step 3: Attend the Board of Review Hearing

The formal hearing is held at Village Hall or another publicly noticed location designated by the Village Board.

During the hearing:

• The property owner and the assessor present testimony and evidence under oath
• Acceptable evidence may include comparable sales, photographs, market data, or other supporting documentation
• The Board reviews all evidence presented

The Board then deliberates and may take action to affirm, lower, or increase the property assessment, based solely on the information provided, in accordance with Wisconsin Statutes §§70.46–70.47.

Board Membership

The Board of Review consists of three (3) members, all of whom must be residents of the Village. Members:

• May include elected or appointed officials or other qualified electors.
• Cannot be the Village Assessor.
• Are appointed by the Village President and confirmed by the Village Board.
• Serve staggered 3-year terms.
• Elect a Chair and Vice-Chair from among themselves.

Statutory Compliance & Clerk Duties

All meetings comply with Wisconsin Open Meetings Law and §§70.46–70.47.

The Village Clerk serves as Clerk of the Board of Review and:

• Keeps records of proceedings
• Publishes official notices
• Files necessary affidavits and documents

Training Requirement

In compliance with Wis. Stat. §70.46(4):

The Village Clerk files a training affidavit annually with the DOR.

At least one Board member must complete annual training approved by the Wisconsin Department of Revenue.

Current Board of Review Members

Member 1: Alana Werner – Member

Term: May 1, 2025 – April 30, 2027

Member 2: Jason Krultz – Chairperson

Term: May 1, 2025 – April 30, 2028

Member 3: Peter Malinger – Vice Chairperson

Term: May 1, 2025 – April 30, 2026