LRB-2285/1
JK:amn&kjf
2017 - 2018 LEGISLATURE
April 7, 2017 - Introduced by Senators Craig, Nass, Kapenga and Wanggaard,
cosponsored by Representatives R. Brooks, Jarchow, Sanfelippo,
Horlacher, Gannon, Thiesfeldt, Ripp, Murphy, Schraa, Kremer, Katsma,
Brandtjen, Quinn and Hutton. Referred to Committee on Economic
Development, Commerce and Local Government.
SB158,1,4 1An Act to repeal 70.47 (7) (aa); to amend 70.05 (4m), 70.47 (2) and 74.37 (4) (a);
2and to create 70.05 (4n) of the statutes; relating to: a property owner's right
3to refuse entry into his or her home for assessment purposes and conditions for
4appearing before the board of review.
Analysis by the Legislative Reference Bureau
Current law prohibits a person from appearing before the board of review to
contest the assessed value of the person's property if the person has refused a
reasonable written request from the assessor to view the property or if the property
is valued using the income method and the person has not provided income
information to the assessor. A person who is prohibited from appearing before the
board of review is also barred from filing a claim for an excessive assessment with
the taxation district.
This bill allows a person who has refused a reasonable written request to view
the person's property to appear before the board of review to contest the property's
assessed value and, ultimately, to file a claim with the taxation district for an
excessive assessment. The bill also provides that the assessor may not increase the
value of a person's property based on the person's refusal to allow entry to the
assessor. In addition, the bill requires an assessor to provide written notice to each
owner of residential property regarding the property owner's right to refuse entry to
his or her residence for property tax assessment purposes. Finally, the bill allows a
person who has not complied with a request to provide income information to the

assessor to file a claim for an excessive assessment even though the person is
prohibited from appearing before the board of review.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB158,1 1Section 1. 70.05 (4m) of the statutes is amended to read:
SB158,2,142 70.05 (4m) A taxation district assessor may not enter upon a person's real
3property for purposes of conducting an assessment under this chapter more than
4once in each year, except that an assessor may enter upon a person's real property
5for purposes of conducting an assessment under this chapter more often if the
6property owner consents. A property owner may deny entry to an assessor if the
7owner has given prior notice to the assessor that the assessor may not enter the
8property without the property owner's permission. Each taxation district assessor
9shall create and maintain a database identifying all such property owners in the
10taxation district. A property owner's refusal to allow the assessor to enter the
11owner's property shall not preclude the property owner from appearing before the
12board of review to object to the property's valuation, as provided under s. 70.47 (7),
13and the assessor may not increase the property's valuation based on the property
14owner's refusal to allow entry.
SB158,2 15Section 2. 70.05 (4n) of the statutes is created to read:
SB158,2,1916 70.05 (4n) (a) If a taxation district assessor is requesting to view the interior
17of a residence, the assessor shall provide written notice to the property owner of the
18property owner's rights regarding the inspection of the interior of the owner's
19residence. The notice shall be in substantially the following form:
SB158,2,2020 PROPERTY OWNER RIGHTS
SB158,3,10
1You have the right to refuse entry into your home pursuant to section 70.05 (4m)
2of the Wisconsin statutes. Entry to view your property is prohibited unless
3voluntarily authorized by you in writing. Pursuant to section 70.05 (4m) of the
4Wisconsin statutes, you have the right to refuse a visual inspection of the interior of
5your residence and your refusal to allow an interior inspection of your home will not
6result in an increased property tax assessment. Refusing entry to your home also
7does not prohibit you from objecting to your assessment pursuant to section 70.47 (7)
8of the Wisconsin statutes. Please indicate your consent or refusal to allow an interior
9visual inspection of your residence by checking the appropriate box below and
10signing your name:
SB158,3,1111 Do you consent to the assessor's entry into the interior of your property?
SB158,3,1212 ( ) Yes
SB158,3,1313 ( ) No
SB158,3,1414 .... (Printed name)
SB158,3,1515 .... (Signature)
SB158,3,1616 .... (Date)
SB158,3,2117 (b) A property owner who completes the form under par. (a) shall return the
18completed form to the taxation district assessor in the time and manner determined
19by the taxation district. If the property owner indicates on the form that he or she
20denies entry to the property, the taxation district assessor shall add that information
21to the database created and maintained under sub. (4m).
SB158,3 22Section 3. 70.47 (2) of the statutes is amended to read:
SB158,4,623 70.47 (2) Notice. At least 15 days before the first session of the board of review,
24or at least 30 days before the first session of the board of review in any year in which
25the taxation district conducts a revaluation under s. 70.05, the clerk of the board

1shall publish a class 1 notice, place a notice in at least 3 public places and place a
2notice on the door of the town hall, of the village hall, of the council chambers or of
3the city hall of the time and place of the first meeting of the board under sub. (3) and
4of the requirements under sub. (7) (aa) and (ac) to (af). A taxpayer who shows that
5the clerk failed to publish the notice under this subsection may file a claim under s.
674.37.
SB158,4 7Section 4. 70.47 (7) (aa) of the statutes is repealed.
SB158,5 8Section 5. 74.37 (4) (a) of the statutes is amended to read:
SB158,4,139 74.37 (4) (a) No claim or action for an excessive assessment may be brought
10under this section unless the procedures for objecting to assessments under s. 70.47,
11except under s. 70.47 (13), have been complied with. This paragraph does not apply
12if notice under s. 70.365 was not given or if the claimant was not allowed to appear
13before the board of review under s. 70.47 (7) (af)
.
SB158,4,1414 (End)
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