Wisconsin Statutes
Wis. Stat. § 70.85 (2026)
Review of assessment by department of revenue
✓ current as of July 2026
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70.85(1)(1) Complaint. A taxpayer may file a written complaint with the department of revenue alleging that the assessment of one or more items or parcels of property in the taxation district the value of which, as determined under s. 70.47, does not exceed $1,000,000 is radically out of proportion to the general level of assessment of all other property in the district.
70.85(2)(2) Board of review; timing. A complaint under this section may be filed only if the taxpayer has contested the assessment of the property for that year under s. 70.47. The complaint shall be filed with the department of revenue within 20 days after receipt of the board of review’s determination or within 30 days after the date specified on the affidavit under s. 70.47 (12) if there is no return receipt.
70.85(3)(3) Fee. A taxpayer filing a complaint under this section shall pay a filing fee of $100 to the department of revenue, which shall be credited to the appropriation under s. 20.566 (2) (h).
70.85(4)(a)(a) In this subsection, “the property” means the items or parcels of property which are the subject of the written complaint filed under sub. (1).
70.85(4)(b)(b) The department of revenue may revalue the property and adjust the assessment of the property to the assessment ratio of other property within the taxation district, if the department of revenue determines that:
70.85(4)(b)1.1. The assessment of the property is not within 10 percent of the general level of assessment of all other property in the taxation district.
70.85(4)(b)2.2. The revaluation of the property can be satisfactorily completed without a reassessment of all property within the taxation district.
70.85(4)(b)3.3. The revaluation can be accomplished before November 1 of the year in which the assessment is made or within 60 days of the receipt of the written complaint, whichever is later.
70.85(4)(c)(c) Appeal of the determination of the department of revenue shall be by an action for certiorari in the circuit court of the county in which the property is located.
70.85(5)(5) Other property. In determining whether to revalue property under sub. (4), the department of revenue may examine the valuation of other property in the taxation district which is owned by the person filing the complaint.
70.85(6)(6) Tax computed on revalued amount. The valuation fixed by the department of revenue under this section shall be substituted for the assessed value of the property shown on the tax roll, and the tax shall be computed on the amount of the valuation determined by the department of revenue.
70.85(7)(a)(a) If the department of revenue has not completed the revaluation prior to the time established by a taxation district for fixing its tax rate, the taxation district shall base its tax rate on the total value of property contained in the assessment roll, including property whose valuation is contested under this section.
70.85(7)(b)(b) If the department of revenue has not completed the revaluation prior to the time of the tax levy, the tax upon property with respect to which the revaluation has not been completed shall be computed on the basis of the contested value of the property. The taxpayer shall pay in full the tax based upon the contested valuation. If the department of revenue reduces the valuation of the property, the taxpayer may file a claim under s. 70.511 (2) (b) for a refund of taxes resulting from the reduction in value.
70.85(8)(8) Costs. If the department of revenue determines that no change in the assessment of the property is required, the costs related to the department’s determination shall be paid by the department. If the department of revenue changes the property assessment, costs related to the department’s determination that the assessment of that property should be changed, but not more than $300, shall be paid by the taxation district and shall be credited to the appropriation under s. 20.566 (2) (h). Past due accounts for costs shall be certified by the department of revenue on or before the 4th Monday of August of each year and included in the next apportionment of state special charges to local units of government.
70.85(9)(9) County assessor system. In this section, for those taxation districts that are under a county assessor system, the term “local assessor” includes the county assessor and the term “board of review” includes the county board of review.
70.85 AnnotationThis section and ss. 70.47 (13) and 74.37 provide the exclusive methods to challenge a municipality’s bases for assessment of individual parcels. All require appeal to the board of review prior to court action. There is no alternative procedure to challenge an assessment’s compliance with the uniformity clause. Hermann v. Town of Delavan, 215 Wis. 2d 370, 572 N.W.2d 855 (1998), 96-0171.
70.85 AnnotationWisconsin’s Property Tax Assessment Appeal System. Ardern. Wis. Law. Mar. 1996.
70.85 AnnotationOver Assessed? Appealing Home Tax Assessments. McAdams. Wis. Law. July 2011.
Notes of Decisions
Cited in 17
cases (5 in the last 5 years), 1945–2023 · leading case: Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001).
Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001). “Second, pursuant to Wis. Stat. § 70.85 , a property owner may submit a written complaint with the department of revenue requesting that the department revalue the property.”
Hermann v. Town of Delavan, 572 N.W.2d 855 (Wis. 1998). “See Wis. Stat. § 70.85 . 5 In the alternative, the property owner may file a claim against the taxation district for an excessive assessment to recover any amount of property tax imposed as a result of the excessive assessment.”
Frank J. Sausen v. Town of Black Creek Bd. of Review, 2014 WI 9 (Wis. 2014). “" Wis. Stat. § 70.85 (4)(c). Section 74.37 governs a taxpayer's claim in court to recover a general property tax imposed because the assessment of property was excessive.”
Metro. Assocs. v. City of Milwaukee, 2011 WI 20 (Wis. 2011). “An objecting taxpayer may file a written complaint with the Wisconsin Department of Revenue pursuant to Wis. Stat. § 70.85 . This method is only available in limited circumstances.”
City of Waukesha v. City of Waukesha Bd. of Review, 2021 WI 89 (Wis. 2021). “§ 70.85 ;7 and (3) an excessive Wisconsin Stat.”
Trailwood Ventures, LLC v. Vill. of Kronenwetter, 2009 WI App 18 (Wis. Ct. App. 2008). “Wis. Stat. § 70.85 (1). This valuation is also subject to certiorari review.”
Lowe's Home Centers, LLC v. City of Delavan, 2023 WI 8 (Wis. 2023). “47 (13), (2) a written complaint with the Department of Revenue to revalue the property under Wis. Stat. § 70.85 , and (3) an excessive assessment action pursuant to Wis.”
U.S. Oil Co. v. City of Milwaukee, 2011 WI App 4 (Wis. Ct. App. 2010). “; see also Wis. Stat. §§ 70.85 (1), (4)(b). Or, "after paying the tax on the assessment, a property owner may proceed under Wis.”
U.S. Bank Nat'l Ass'n v. City of Milwaukee, 2003 WI App 220 (Wis. Ct. App. 2003). “§ 70.85(1) permits taxpayers who contend that an assessment "is radically out of proportion to the general level of assessment of all other property" in a taxation district to "file a written complaint" with the Wisconsin Department of Revenue, and is not material to our…”
Walgreen Co. v. City of Oshkosh, 2014 WI App 54 (Wis. Ct. App. 2014). “47 (13); filing for review by the department of revenue within thirty days of receiving notice of the BOR's decision, Wis. Stat. § 70.85 (2); or seeking a de novo trial before the circuit court for an excessive assessment claim, Wis.”
Metro. Assocs. v. City of Milwaukee, 2009 WI App 157 (Wis. Ct. App. 2009). “Wis. Stat. § 70.85 (1). This valuation is also subject to certiorari review.”
Highlander Co. v. City of Dodgeville, 25 N.W.2d 76 (Wis. 1946). “In that case a taxpayer appealed from a ruling of the board of review to the tax commission under the provisions of sec. 70.85, Stats., and upon getting an adverse ruling from the tax commission, abandoned these proceedings and resorted to sec.”
— Wis. Stat. § 70.85(1) — 5 cases
Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001). “Second, pursuant to Wis. Stat. § 70.85 , a property owner may submit a written complaint with the department of revenue requesting that the department revalue the property.”
City of Waukesha v. City of Waukesha Bd. of Review, 2021 WI 89 (Wis. 2021). “§ 70.85 ;7 and (3) an excessive Wisconsin Stat.”
Metro. Assocs. v. City of Milwaukee, 2011 WI 20 (Wis. 2011). “An objecting taxpayer may file a written complaint with the Wisconsin Department of Revenue pursuant to Wis. Stat. § 70.85 . This method is only available in limited circumstances.”
U.S. Bank Nat'l Ass'n v. City of Milwaukee, 2003 WI App 220 (Wis. Ct. App. 2003). “§ 70.85(1) permits taxpayers who contend that an assessment "is radically out of proportion to the general level of assessment of all other property" in a taxation district to "file a written complaint" with the Wisconsin Department of Revenue, and is not material to our…”
Menard, Inc. v. City of Hudson (Wis. Ct. App. 2021).
— Wis. Stat. § 70.85(4)(c) — 2 cases
Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001). “Second, pursuant to Wis. Stat. § 70.85 , a property owner may submit a written complaint with the department of revenue requesting that the department revalue the property.”
Metro. Assocs. v. City of Milwaukee, 2011 WI 20 (Wis. 2011). “An objecting taxpayer may file a written complaint with the Wisconsin Department of Revenue pursuant to Wis. Stat. § 70.85 . This method is only available in limited circumstances.”
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