Taxation FAQ 19

When is the Board of Review’s first meeting?

State law requires the Board of Review (BOR) to meet annually any time during the 45-day period beginning on the 4th Monday in April, but no sooner than 7 days after the last day of the Open Book. Wis. Stat. § 70.47(1). Current state statutes authorize the BOR to meet within the statutory time frame and then adjourn if the roll is incomplete. Wis. Stat. § 70.47(3). At least 15 days before the first BOR session, or at least 30 days before the first session in any year in which a revaluation under Wis. Stat. § 70.05 is conducted, the clerk of the BOR shall publish a class 1 notice under ch. 985 of the time and place of the first meeting under § 70.47(3) and of the requirements under § 70.47(7)(aa) and (ac) to (af ). (new 2/21)