LRB-5093/1
JK&KRP:kjf/jld/emw
2017 - 2018 LEGISLATURE
January 16, 2018 - Introduced by Law Revision Committee. Referred to Committee
on Rules.
AB838,1,5 1An Act to repeal 70.105, 70.47 (7) (c), 70.47 (8) (j), 70.47 (16) (c), 74.37 (4) (d) and
274.37 (6); and to amend 70.47 (8) (d), 70.47 (13), 70.47 (16) (a), 73.03 (2a) and
374.37 (4) (c) of the statutes; relating to: changes to board of review proceedings
4and elimination of the property tax assessment freeze (suggested as remedial
5legislation by the Department of Revenue).
Analysis by the Legislative Reference Bureau
This bill eliminates provisions related to board of review proceedings for
hearing objections to property tax assessments that the Wisconsin Supreme Court
found unconstitutional in Metropolitan Associates v. City of Milwaukee, 2011 WI 20,
332 Wis. 2d 85, 796 N.W.2d 717, and Nankin v. Village of Shorewood, 2001 WI 92, 245
Wis. 2d 86, 630 N.W.2d 141.
The bill also eliminates the property tax assessment freeze applicable to certain
replacement property. Under current law, if a property owner 1) conveys property
under threat of condemnation or through condemnation proceedings for the benefit
of a public entity to be used for public purposes and 2) acquires a property to replace
the conveyed property (replacement property), a municipality may “freeze” the
assessed value of the replacement property, for up to five years, at an amount equal
to the assessed value of the conveyed property in the year immediately preceding the
conveyance. However, in Gottlieb v. City of Milwaukee, 33 Wis. 2d 408, 147 N.W.2d
633 (1967), the Wisconsin Supreme Court held that the uniformity clause of the
Wisconsin Constitution requires that all property that is taxed must be taxed in its

entirety and at the same rate that applies to all other property in a taxation district.
The court concluded that a property tax assessment freeze applicable to urban
redevelopment corporations was unconstitutional because it constituted a partial
exemption from the property tax.
For further information, see the Notes provided by the Law Revision
Committee of the Joint Legislative Council.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
Law Revision Committee prefatory note: This bill is a remedial legislation
proposal, requested by the Department of Revenue and introduced by the Law Revision
Committee under s. 13.83 (1) (c) 4. and 5., stats. After careful consideration of the various
provisions of the bill, the Law Revision Committee has determined that this bill makes
minor substantive changes in the statutes, and that these changes are desirable as a
matter of public policy.
AB838,1 1Section 1. 70.105 of the statutes is repealed.
Note: Deletes a property tax assessment freeze applicable to certain replacement
property that was found unconstitutional by the Wisconsin Supreme Court in Gottlieb v.
City of Milwaukee
, 33 Wis. 2d 408, 147 N.W.2d 633 (1967).
AB838,2 2Section 2 . 70.47 (7) (c) of the statutes is repealed.
Note: Sections 2 , 4, 7 , and 10 delete provisions the Wisconsin Supreme Court
found unconstitutional in Metropolitan Associates v. City of Milwaukee, 2011 WI 20.
AB838,3 3Section 3 . 70.47 (8) (d) of the statutes is amended to read:
AB838,2,94 70.47 (8) (d) It may and upon request of either the assessor or the objector shall
5compel the attendance of witnesses for hearing, except objectors who may testify by
6telephone, and the production of all books, inventories, appraisals, documents and
7other data which may throw light upon the value of property, and, with regard to an
8objection that is subject to sub. (7) (c) or (16) (c), may, on a showing of good cause,
9compel the attendance of witnesses for depositions
.
Note: Sections 3 , 5, 6 , 8, and 9 repeal language the Wisconsin Supreme Court
found unconstitutional in Metropolitan Associates v. City of Milwaukee, 2011 WI 20, and
reinstate statutory language that existed prior to the modifications made by 2007
Wisconsin Act 86
deemed unconstitutional by the court.
AB838,4 10Section 4 . 70.47 (8) (j) of the statutes is repealed.
AB838,5
1Section 5 . 70.47 (13) of the statutes is amended to read:
AB838,4,22 70.47 (13) Review Certiorari. Except as provided in this subsection and in ss.
3s. 70.85 and 74.37, appeal from the determination of the board of review shall be by
4an action for certiorari commenced within 90 days after the taxpayer receives the
5notice under sub. (12). The action shall be given preference. If the court on the appeal
6finds any error in the proceedings of the board which renders the assessment or the
7proceedings void, or if the court determines that the board lacked good cause to deny
8a request for a deposition subpoena,
it shall remand the assessment to the board for
9further proceedings in accordance with the court's determination and retain
10jurisdiction of the matter until the board has determined an assessment in
11accordance with the court's order. For this purpose, if final adjournment of the board
12occurs prior to the court's decision on the appeal, the court may order the governing
13body of the assessing authority to reconvene the board. If the appellant challenges
14the value determination that the board made at a proceeding under sub. (7) (c), the
15court shall presume that the board's valuation is correct, except that the
16presumption may be rebutted by a sufficient showing by the appellant that the
17valuation is incorrect. If the presumption is rebutted, the court shall determine the
18assessment without deference to the board of review and based on the record before
19the board of review, except that the court may consider evidence that was not
20available at the time of the hearing before the board, that the board refused to
21consider, or that the court otherwise determines should be considered in order to
22determine the correct assessment. In the event that an objection to the previous
23year's assessment has not been resolved, the parties may agree that the assessment
24for the previous year shall also apply for the current year and shall be included in

1the court's review of the prior year's assessment without an additional hearing by the
2board.
AB838,6 3Section 6 . 70.47 (16) (a) of the statutes is amended to read:
AB838,5,204 70.47 (16) (a) In 1st class cities all objections to the amount or valuation of real
5or personal property shall be first made in writing and filed with the commissioner
6of assessments on or before the 3rd Monday in May. No person may, in any action
7or proceeding, question the amount or valuation of real or personal property in the
8assessment rolls of the city unless objections have been so filed. The board may not
9waive the requirement that objections be in writing. Persons who own land and
10improvements to that land may object to the aggregate valuation of that land and
11improvements to that land, but no person who owns land and improvements to that
12land may object only to the valuation of that land or only to the valuation of
13improvements to that land. If the objections have been investigated by a committee
14of the board of assessors under s. 70.07 (6), the board of review may adopt the
15recommendation of the committee unless the objector requests or the board orders
16a hearing. At least 2 days' notice of the time fixed for the hearing shall be given to
17the objector or attorney and to the city attorney of the city. The provisions of the
18statutes relating to boards of review not inconsistent with this subsection apply to
19proceedings before the boards of review of 1st class cities, except that the board need
20not adjourn until the assessment roll is completed by the commissioner of
21assessments, as required in s. 70.07 (6), but may immediately hold hearings on
22objections filed with the commissioner of assessments, and the changes, corrections
23and determinations made by the board acting within its powers shall be prima facie
24correct. Appeal from the determination shall be by an action under sub. (13) for
25certiorari
commenced within 90 days after the taxpayer receives the notice under

1sub. (12). The action shall be given preference. If the court on the appeal finds any
2error in the proceedings of the board that renders the assessment or the proceedings
3void or, with regard to an objection that is subject to par. (c), if the court determines
4that the board lacked good cause to deny a request for a deposition subpoena, it shall
5remand the assessment to the board for further proceedings in accordance with the
6court's determination and retain jurisdiction of the matter until the board has
7determined an assessment in accordance with the court's order. If the appellant
8challenges the value determination that the board made at a proceeding under sub.
9(16) (c), the court shall presume that the board's valuation is correct, except that the
10presumption may be rebutted by a sufficient showing by the appellant that the
11valuation is incorrect. If the presumption is rebutted, the court shall determine the
12assessment without deference to the board of review and based on the record before
13the board of review, except that the court may consider evidence that was not
14available at the time of the hearing before the board or that the board refused to
15consider, or that the court otherwise determines should be considered in order to
16determine the correct assessment. In the event that an objection to the previous
17year's assessment has not been resolved, the parties may agree that the assessment
18for the previous year shall also apply for the current year and shall be included in
19the court's review of the prior year's assessment without an additional hearing by the
20board.
AB838,7 21Section 7 . 70.47 (16) (c) of the statutes is repealed.
AB838,8 22Section 8 . 73.03 (2a) of the statutes is amended to read:
AB838,7,423 73.03 (2a) To prepare and publish, in electronic form and on the Internet,
24assessment manuals. The manual shall discuss and illustrate accepted assessment
25methods, techniques and practices with a view to more nearly uniform and more

1consistent assessments of property at the local level. The manual shall be amended
2by the department from time to time to reflect advances in the science of assessment,
3court decisions concerning assessment practices, costs, and statistical and other
4information considered valuable to local assessors by the department. The manual
5shall incorporate standards for the assessment of all types of renewable energy
6resource systems used in this state as soon as such systems are used in sufficient
7numbers and sufficient data exists to allow the formulation of valid guidelines. The
8manual shall incorporate standards, which the department of revenue and the state
9historical society of Wisconsin shall develop, for the assessment of nonhistoric
10property in historic districts and for the assessment of historic property, including
11but not limited to property that is being preserved or restored; property that is
12subject to a protective easement, covenant or other restriction for historic
13preservation purposes; property that is listed in the national register of historic
14places in Wisconsin or in this state's register of historic places and property that is
15designated as a historic landmark and is subject to restrictions imposed by a
16municipality or by a landmarks commission. The manual shall incorporate general
17guidelines about ways to determine whether property is taxable in part under s.
1870.1105 and examples of the ways that s. 70.1105 applies in specific situations. The
19manual shall state that assessors are required to comply with s. 70.32 (1g) and shall
20suggest procedures for doing so. The manual or a supplement to it shall specify per
21acre value guidelines for each municipality for various categories of agricultural land
22based on the income that could be generated from its estimated rental for
23agricultural use, as defined by rule, and capitalization rates established by rule. The
24manual shall include guidelines for classifying land as agricultural land, as defined
25in s. 70.32 (2) (c) 1g., and guidelines for distinguishing between land and

1improvements to land. The manual shall specify the evidence to be exchanged under
2s. 70.47 (7) (c) and (16) (c).
The cost of the development, preparation, and Internet
3publication of the manual and of revisions and amendments to it shall be paid from
4the appropriation under s. 20.566 (2) (bm).
AB838,9 5Section 9 . 74.37 (4) (c) of the statutes is amended to read:
AB838,7,106 74.37 (4) (c) No claim or action for an excessive assessment may be brought or
7maintained under this section if the assessment of the property for the same year is
8contested under s. 70.47 (7) (c), (13), or (16) (c) or 70.85. No assessment may be
9contested under s. 70.47 (7) (c), (13), or (16) (c) or 70.85 if a claim is brought and
10maintained under this section based on the same assessment.
AB838,10 11Section 10 . 74.37 (4) (d) of the statutes is repealed.
AB838,11 12Section 11. 74.37 (6) of the statutes is repealed.
Note: Deletes a subsection preventing residents of a county with a population of
500,000 or more from using the process for filing a claim or action for excessive
assessment established in s. 74.37, Stats. The Wisconsin Supreme Court found this
subsection unconstitutional in Nankin v. Village of Shorewood, 2001 WI 92.
AB838,12 13Section 12. Initial applicability.
AB838,7,1514 (1) The treatment of section 70.105 of the statutes first applies to taxes based
15on the assessment as of the January 1 after publication.
AB838,7,1616 (End)
Loading...
Loading...