Which body has the final authority over property tax appeals in Wisconsin?

The Wisconsin Tax Appeals Commission has the final authority over property tax appeals within the state. This commission is established to provide a systematic process for resolving disputes related to property assessments and taxation. It serves as an independent body that evaluates the appeals from property owners who wish to contest their property tax assessments.

Once a decision is rendered by the Tax Appeals Commission, it is typically the last step in the administrative appeal process for property tax disagreements. Therefore, its rulings can have significant implications for property owners and assessors alike, as they establish precedents based on interpretations of tax law and property valuation standards.

Other bodies listed, such as the Department of Revenue, play important roles in establishing policies and guidelines regarding property assessments and taxes but do not have the same level of authority to adjudicate specific property tax appeals. The State Supreme Court, while it can hear tax cases, does not typically serve as the final authority on administrative property tax appeals. Similarly, the County Board of Review is involved in the appeals process at a local level but does not have jurisdiction beyond that scope. Thus, the Wisconsin Tax Appeals Commission is the correct answer as it is the designated authority for final determinations on property tax appeals.