Town of Stockholm, Pepin County, State of Wisconsin
NOTICE OF OPEN BOOK AND BOARD OF REVIEW
Notice is hereby given that pursuant to s. 70.45 Wis. Stats. the assessment roll for the
year 2024 assessment will be open for examination starting on September 20th, 2024 by
appointment. Open Book will be held Wednesday, October 16th, 2024 from 3:00 PM to
8:00 PM at the Lund Fire Hall W1498 County Rd CC Stockholm, WI 54769.
Instructional materials will be provided at the Open Book to people who wish to object to
valuations under s 70.47(1), Wis. Stats. The Board of Review for the Town of
Stockholm, Pepin County, Wisconsin, shall hold its first meeting on Wednesday,
October 23rd, 2024, at the Lund Fire Hall from 7:00 PM to 9:00 PM.
Please be advised of the following procedural requirements to appear before the Board:
1. After the first meeting of the Board of Review and before the Board of Review’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 of Review about the person’s
objection, except at a session of the Board of Review. Open book shall occur no less than
7 days prior to the Board of Review.
2. The Board of Review may not hear an objection to the amount or valuation of property
unless, at least 48 hours before the Board of Review’s first scheduled meeting, the
objector provides to the Board of Review 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 of Review shall waive that requirement during the first 2 hours of the
Board of Review’s first scheduled meeting, and the Board of Review 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.
3. Objections to the amount or valuation of property shall first be made in writing and filed
with the Board of Review Clerk within the first 2 hours of the Board of Review’s first
scheduled meeting, except that, upon evidence of extraordinary circumstances, the Board
of Review 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 of
Review may require objections to the amount or valuation of property to be submitted on
forms approved by the Wisconsin Department of Revenue, and the Board of Review 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 of Review in support of the
objections and made full disclosure before the Board of Review, 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.
4. 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 used to arrive at that estimate.
5. No person may appear before the Board of Review, testify to the Board of Review 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 no later than 7 days before the first
meeting of the Board of Review, the person supplies the assessor with all the information
about income and expenses that the assessor requests, as specified in Assessor’s Manual
Under Wis. Stat. § 73.03(2a). Town of Stockholm 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 officer or by order of a court. The
information that is provided in this paragraph, unless a court determines that it is
inaccurate, is not subject to the right of inspection and copying under Wis. Stat. §
19.35(1).
6. The Board of Review shall hear upon oath, by telephone, all ill or disabled persons who
present to the board a letter from a physician, physician assistant, or advanced practice
nurse prescriber certified under Wis. Stat. § 441.16(2) that confirms their illness or
disability. No other persons may testify by telephone unless the Board of Review, 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.
7. No person may appear before the Board of Review, testify to the Board of Review by
telephone, or contest the amount of any assessment unless, at least 48 hours before the
first meeting of the Board of Review , or at least 48 hours before the objection is heard if
the objection is allowed under Wis. Stat. § 70.47(3)(a), that person provides notice to the
Board of Review Clerk 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.
8. No person shall 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 of the real or personal property being assessed.
Notice is hereby given this 20th day of September, 2024.
Martha Black, Clerk
www.townofstockholm.org
[email protected]
715-448-0496