The Board of Review is a quasi-judicial board charged with the responsibility of raising or lowering assessments proven incorrect as well as correcting any errors in the assessment roll.  Board of Review consists of a clerk and selected municipal officers (other than the assessor) or citizens. It hears all objections to the amount or valuation of property if objections are made in writing and filed with its clerk before adjournment of public hearings.  The Board examines the assessment roll or rolls and corrects all apparent errors in description or calculation, adds all omitted property to the assessment roll, and determines whether an assessor's valuation is correct from evidence brought before it.  It cannot determine exempt or taxable status of property.

The Board of Review must meet annually; any time during the 45-day period beginning on the fourth Monday in April; a minimum of seven days after the assessment roll is open for examination under sec. 70.45 Wis. Statutes