WI Dept of Revenue 2023 Guide for Property Owners
The Village of Harrison contracts with Accurate Assessor for all of its assessment needs.
During a revaluation year the assessors review every property in the village and assign new values that reflect the actual market value of the property. Revaluating an entire municipality is time consuming and expensive, therefore it is common practice to only complete community-wide reviews when the community's assessed values have fallen out of compliance with state requirements. The Village of Harrison is scheduled to complete a village-wide revaluation of all properties in 2025.
During a maintenance year the assessors review only the properties in the village that have changed in some way during the previous year and assign new values as of January 1st of the current year. Accurate Assessor will notify a property owner by mail if the assessed value of their property was changed. Notification letters are often sent after the entire assessment roll has been updated (late spring), however, some property owners may receive the notice at the time the property is reviewed.
Pursuant to §70.45, Wis. Stats, after the assessor has completed the necessary assessment changes for the year, the updated assessment roll book is available to the public for examination. This is called "Open Book". The physical book showing all properties in the village can be reviewed at the Harrison Village Hall (W5298 State Road 114, Harrison) or an online version can be reviewed on Accurate Assessor's website. The Open Book period lasts a minimum of two weeks before the Board of Review meeting, in which the assessments are approved and certified. Once a property's assessment value is certified for the first time, that value can not be contested in future years (unless there has been a change to the property).
During the 2-week Open Book period, there is an Open Book session. This is the scheduled time for a property owner to meet in-person or by phone with the assessor to informally discuss and question their property's value. If a property's new valuation has a discrepancy or an oversight, the assessor has the authority to correct the valuation during the Open Book session.
If a property owner disagrees with the assessor's new valuation and did not resolve the issue during the Open Book period, then the owner can file an assessment objection form with the municipal clerk and request a formal hearing before the Board of Review (BOR). The Board of Review is a quasi-judicial board that hears objection cases and ultimately certifies the assessment roll for the village. The deadline to file the objection form and request a Board of Review Hearing is 48-hours prior to the first BOR Meeting, unless the BOR Policies & Procedures waives the 48-hour requirement.
Educational and instructional material regarding property assessments, Board of Review procedures, and how to file an objection are available at the Open Book session.