Open Book and Board of Review
NOTICE OF OPEN BOOK
STATE OF WISCONSIN
TOWN OF ERIN, WASHINGTON COUNTY
Town of Erin, Washington County Pursuant to Win. Stat. § 70.45, the assessment roll for the Year 2025
assessment will be open for examination starting on the 8th day of April, 2025 from 10:00 AM – Noon. Open
Book will be via phone or email ONLY. Call Mike Smigielski at 262-253-1142 or email the assessor any time
before the end of the Open Book.by email or phone. Email is preferred. Call Mike Smigielski at 262-253-1142
or email the assessor: mikes@wi-assessor.com
NOTICE OF BOARD OF REVIEW
STATE OF WISCONSIN
TOWN OF ERIN, WASHINGTON COUNTY
Notice is hereby given that the Board of Review for the Town of Erin Washington County, Wisconsin, shall hold
its first meeting on May 8, 2025, from 9:00 am to 11:00 am, at 1846 State Hwy 83, Hartford, WI 53027.
Please be advised of the following requirements to appear before the board of review and procedural requirements
if appearing before the board:
- No person will 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 such
property being assessed. - After the first meeting of the board of review and before the board’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
about the person’s objection, except at a session of the board. - The board of review may not hear an objection to the amount or valuation of property unless, at least 48 hours
before the board’s first scheduled meeting, the objector provides to the board’s 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 shall waive that requirement during the first 2 hours of the board’s first scheduled meeting, and the
board 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. - Objections to the amount or valuation of property shall first be made in writing and filed with the clerk of the
board of review within the first 2 hours of the board’s first scheduled meeting, except that, upon evidence of
extraordinary circumstances, the board 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 may require
objections to the amount or valuation of property to be submitted on forms approved by the Department of
Revenue, and the board 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 in support of the objections and made full
disclosure before the board, 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. - 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 that the person used to arrive at that estimate. - No person may appear before the board of review, testify to the board 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 the
person supplies the assessor with all the information about income and expenses, as specified in the
assessor’s manual under s. 73.03 (2a), Wis. stats., that the assessor requests. The Town of Erin 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 under this paragraph,
unless a court determined that it is inaccurate, is not subject to the right of inspection and copying under s. 19.35
(1), Wis. stats. - The board shall hear upon oath, by telephone, all ill or disabled persons who present to the board a letter from
a physician, surgeon, or osteopath that confirms their illness or disability. No other persons may testify by
telephone unless the Board, 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. - No person may appear before the board of review, testify to the board by telephone, or contest the amount
of any assessment unless, at least 48 hours before the first meeting of the board, or at least 48 hours before
the objection is heard if the objection is allowed under s.70.47 (3) (a), Wis. stats., that person provides to the
clerk of the board of review notice 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.
Notice is hereby given this 12th day of March, 2025.
Carrie Bruha, Town Clerk
Post: Erin Town Hall, Erin Inn, Erin School, Town Hall Door, www.erintownship.com