The Village of Brown Deer contracts with Affiliated Property Valuation Services (APVS) to provide all assessment services within the village. All real estate and personal property in the Village of Brown Deer is assessed every two years. The purpose of an assessment is to assure that all property in the village is valued fairly and equitably for taxing purposes. The assessor may request to view your property for purposes of updating the Village's property records for assessment purposes.
Although assessments will generally be increased, the revaluation will have no impact on the total amount of property taxes collected. This is because the tax levy is determined separately and independently of assessed values. However, the revaluation will re-distribute the tax burden in an equitable fashion according the current market value of each property in the Village. By updating all assessed values to current market conditions, revaluation ensures a fair and equitable distribution of the property tax levy among all individual properties.
It is a common misconception that the village increases property values to collect additional taxes. Every municipality in the state must follow the same levy limits, and assessed values are not used to determine your taxes. The village sets a budget annually; in addition the county, the local school district, and the nearest technical college collect taxes based on their budgets.
Also, assessors do not set taxes. It is their job to review recent market sales and compare similar properties in our community to set fair and equitable assessments. They are regulated by the Department of Revenue to maintain properties to fair market value. This ensures every property owner is paying their fair share of taxes based on the market value of their property.
Assessor Contact Information
- Affiliated Property Valuation Services (APVS)
Notices of assessment will be distributed when property reviews are completed and new assessed values are determined for each property every two years. Property owners will have an opportunity to discuss the assessed values with an Affiliated Property Valuation Services (APVS) representative at the Open Book session. After the Open Book session, property owners will have the opportunity to appeal an assessment to the Board of Review. The Notices of Assessment will contain the dates and times of the Open Book and Board of Review meetings.
2023 Assessment Information
You can view the 2023 Assessment information here:
Common Assessment Questions
How does the Assessor value property?
Wisconsin law requires that property assessments be based on Fair Market Value. Estimating the market value of your property is a matter of determining the price a typical buyer would pay for it in its present condition. Some factors the assessor considers are: what similar properties are selling for; what it would cost to replace your property; the rent it may earn; and any other factors that affect value. It is important to remember that the assessor does not create assessed value, but rather interprets what is happening in the market place through real estate sales.
Why do we need an Assessor?
Assessments are required by state law and are mandatory. The reason for the assessment is NOT to raise taxes. Again, a reassessment has no impact on the total amount of taxes collected. However, it may change your property's percentage share of total taxes collected to increase, decrease, or have a minimal effect.
What does Assessed Value mean?
Each municipality is required to assess property on a scheduled basis. The assessed value is the value that the assessor determines the property is worth for tax purposes. Both real and personal property are assessed. Real property includes real estate such as homes, buildings and land. Personal property is the furniture, fixtures, and equipment that a business uses to conduct their operations. It is the assessor's responsibility to ensure that all property within the village is valued uniformly as market trends dictate. When a property's assessed value changes from one assessment year to the next, the assessor sends a notice of assessment by regular mail to the owner of record.
Do all property assessments change at the same rate?
No, not necessarily. There are differences between individual properties and between neighborhoods. In one area, the sales may indicate a substantial increase in value in a given year. Yet in another neighborhood for example, there may be no change in value, or even a decrease in property values. Different types of properties within the same neighborhood may also show different value changes. For example, one-story houses may be more in demand than two-story houses, or vice versa. Older homes in the same area may be rising in value more slowly than newer homes. Perhaps the older style homes that have been traditionally selling low are now selling much higher. There are numerous factors to be considered in each property, which will cause the values to differ. Some of the factors which can affect value are: location, condition, size, quality, number of baths, number of bedrooms, basement finish, garages, overall condition as well as many others.
What can I do to ensure a fair and equitable assessed value for my property?
Even with the best of care and intentions, mistakes are possible. Inform the assessor of any problems that might affect market value. There will be an opportunity to discuss your assessment with the assessor at the Open Book. Should you feel your assessment is in error, bring to the Open Book any documentation that supports your opinion of value. Property owners will be notified if there is a change to their assessment, when the project is completed. If the discussion with the assessor does not resolve your concerns, a Board of Review will be held where you can again present sales or other market value evidence that shows the assessment to be in error.
How do I challenge an Assessed Value?
Property owners receive notice of changes in their assessed values only when the value changes (increase or decrease). Each assessment year a property owner has an opportunity to challenge the assessed value of their property through Open Book and Board of Review. The process begins with an informal discussion with the assessor. If, after the Open Book meetings, the assessor and property owner cannot agree on an assessed value, the owner may make a formal objection before the Board of Review.
The Board of Review is a quasi-judicial body where the property owner and the assessor present testimony and evidence under oath to support their differing opinions of the assessed value. By Wisconsin law, the assessor is presumed correct unless the property owner can present direct evidence supporting a different assessed value. After both parties have presented their evidence, the Board of Review votes on a motion to affirm or modify the assessed value (or the Board may request additional information). After the Board of Review has heard all challenges to property assessments, their vote to adjourn certifies all assessments are final for that year. The Board of Review is the final opportunity for property assessments to be challenged each assessment year.