OPEN BOOK and BOARD OF REVIEW
have been rescheduled for:
In-Person Open Book - August 17, 2023 (9 am - 1 pm)
In-Person Board of Review - September 19, 2023
5:00 p.m. - 7:00 p.m.
or until all cases have been heard
NOTICE OF BOARD OF REVIEW
TOWN OF GENEVA
NOTICE IS HEREBY GIVEN that the Board of Review for the Town of Geneva of Walworth County shall meet BY APPOINTMENT In Person on September 19, 2023 from 5:00 p.m. until 7:00 p.m. Pursuant to Wis. Statutes Sec. 70.47(1), the assessment roll will be available at the Town Clerk’s office during regular business hours after August 17, 2023. Pursuant to Sec. 70.45 of Wis. Statutes, the Assessor will be available In Person on August 17, 2023 from 9:00 a.m. until 1:00 p.m. for Open Book. Open Book and Board of Review will be held in-person. Meetings will take place at the Geneva Town Hall, N3496 Como Road, Lake Geneva, WI.
Call Accurate Appraisal to schedule an appointment (800) 770-3927. Call the Town Clerk to schedule an appointment (262) 248-8497 for Board of Review.
Please be advised of the following requirements to appear before the Board of Review and procedural requirements if appearing before the Board:
- No person will be allowed to appear before the Board of Review, to testify to the Board by telephone, or to contest the amount of any assessment of real or personal property if the person has refused a reasonable written request by certified mail of the Assessor to enter onto property to conduct an exterior view such property being assessed.
- 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 the person’s objection, except at a session of the Board. Open Book shall occur no less than 7 days prior to the Board of Review.
- 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.
- 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 objections to the amount or valuation of property 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. Persons who own land and improvements to that land may object 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. No person may be allowed in any action or proceedings to question the amount or valuation of property unless the written objection has been filed and that person in good faith presented evidence to the Board in support of the objections and made full disclosure before the Board, under oath, of all of that person’s property liable to assessment in the district and the value of that property. The requirement that objections be in writing may be waived by express action of the Board.
- When appearing before the Board of Review, the objecting 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.
- 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 of valuation, unless the person supplies the Assessor with all the information about income and expenses, as specified in the Assessor’s manual under s.73.03 (2a), Wis. Stats., that the Assessor requests. The Town of Geneva has an ordinance for the confidentiality of information about income and expenses that is provided to the Assessor under this paragraph that provides exceptions for persons using information in the discharge of duties imposed by law or the duties of their office or by order of a court. The information that is provided under this paragraph, unless a court determined that it is inaccurate, is not subject to the right of inspection and copying under s.19.35(1), Wis. Stats.
- The Board shall hear upon oath, by telephone, all ill or disabled persons who present to the Board a letter from a physician, surgeon or osteopath that confirms their illness or disability. No other persons may testify by telephone unless the Board, in its discretion, has determined to grant a property owner’s or their representative’s request to testify under oath by telephone or written statement.
- No person may appear before the Board of Review, testify to the Board by telephone, or contest the amount of any assessment unless, at least 48 hours before the first meeting of the Board, or at least 48 hours before the objection is heard if the objection is allowed under s.70.47(3)(a), Wis. Stats., that person provides to the Clerk of the Board of Review notice as to whether the person will ask for the removal of a member of the Board of Review and, if so, which member, and provides a reasonable estimate of the length of time the hearing will take.
Notice is hereby given this 24th day of July, 2023.
Debra L. Kirch, Clerk/Treasurer
Town of Geneva
This very useful link was compiled by the Wisconsin Association of Assessing Officers. It has links to resources for property owners, assessors, and Boards of Review - all in one place: www.waao.org/BOR/BOR_home.htm
Statement of Personal Property Help
On June 20, 2023, Wisconsin Governor Tony Evers signed revenue reform bill (AB245, 2023 Wisconsin Act 12) that repealed the business personal property tax, effective January 1, 2024.
Although 2023 will be the last year for personal property tax, collection efforts will continue for those businesses with delinquent personal property tax owed to the Town.
Every person, firm or corporate operating a business within the Town of Geneva must file a Statement of Personal Property (Form PA-003) with the Town Assessor's Office each year on or before March 1.
The Town Assessor sends a Statement of Personal Property form to each business owner that has an established account for the preceding year. These Statements are typically mailed during the last week of December or first week of January.
New business owners who do not have an existing account should contact the Town Assessor's Office to establish a new account or simply submit a Statement of Personal Property on their own by the March 1 deadline. Businesses that do not file a Statement of Personal Property with the Town of Geneva Assessor's Office shall be denied any right of abatement by the Board of Review. Completed Statement of Personal Property forms are confidential and are not available for public inspection.
Property Tax Exemption Request
All real property and business personal property is assessable in the State of Wisconsin unless specifically exempted by state law (s. 70.11. Stats.)
Property Owners seeking an exemption from property taxes must file a Property Tax Exemption Request (Form PR-230) with the local Assessor's Office of the taxation district in which the property is located. The completed form and any attachments must be filed on or before March 1 to be eligible for an exemption for the current assessment year.
Wisconsin Statutes require completion of this form, in its entirety, to be eligible for exemption from the Wisconsin property tax. Failure to do so may result in denial of exemption.