Welcome to the Town of Polk!

Pursuant to s.70.47(2) Wis. Stats, please be advised of the following procedural requirements if wishing to appear before the Board of Review. *

*No person shall be allowed to appear before the Board of Review to testify by telephone or in person to contest the amount of assessment or real or personal property if the person has refused a reasonable written request by certified mail of the assessor to enter onto the property to conduct an exterior view such property being assessed.

After the first meeting of the board or 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.

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 of Review, or 48 hours before the objection is heard if the objection is allowed under sec. 70.47 (3)(a), that person will ask for removal under sec. 70.47(6m)(a) and if so which member will be removed and the person’s reasonable estimate of the length of time that the hearing will take.

When appearing before the Board, the person shall specify in writing, the person’s estimate of the value of the land and 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; unless the person supplies the assessor all the information about income and expenses, as specified in the manual under Section 73.03(2a), that the assessor requests. The Town of Polk has an ordinance for the confidentiality of information about income and expenses that is provided to the Assessor under this paragraph, which provides exemptions for persons using information in the discharge of duties imposed by law or of 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 Section 19.35(1) of the Wisconsin Statutes.

The Board shall hear upon oath, all persons testifying 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.