LRB-0140/1
EKL:klm&cjs
2019 - 2020 LEGISLATURE
January 29, 2019 - Introduced by Senators Feyen, Marklein, Nass and Olsen,
cosponsored by Representatives Thiesfeldt, Krug, Kurtz, Novak, Quinn,
Ramthun, Zimmerman, Spiros and Tusler. Referred to Committee on
Agriculture, Revenue and Financial Institutions.
SB13,1,2 1An Act to amend 70.365 of the statutes; relating to: notification of changed
2property tax assessment for agricultural land.
Analysis by the Legislative Reference Bureau
This bill creates an exception to the requirement that an assessor notify a
taxpayer when the taxpayer's property is assessed for property tax purposes at a
value that differs from the prior year's assessment. Under this bill, an assessor is
not required to provide notification for an assessment of agricultural land if the
difference between the two assessments is $300 or less.
For further information see the 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:
SB13,1 3Section 1. 70.365 of the statutes is amended to read:
SB13,3,11 470.365 Notice of changed assessment. When the assessor assesses any
5taxable real property, or any improvements taxed as personal property under s. 77.84
6(1), and arrives at a different total than the assessment of it for the previous year,
7the assessor shall notify the person assessed if the address of the person is known

1to the assessor, otherwise the occupant of the property. However, the assessor is not
2required to provide notice under this section if land is classified as agricultural land,
3as defined in s. 70.32 (2) (c) 1g., for the current year and previous year and the
4difference between the assessments is $300 or less.
If the assessor determines that
5land assessed under s. 70.32 (2r) for the previous year is no longer eligible to be
6assessed under s. 70.32 (2r), and the current classification under s. 70.32 (2) (a) is not
7undeveloped, agricultural forest, productive forest land, or other, the assessor shall
8notify the person assessed if the assessor knows the person's address, or otherwise
9the occupant of the property, that the person assessed may be subject to a conversion
10charge under s. 74.485. Any notice issued under this section shall be in writing and
11shall be sent by ordinary mail at least 15 days before the meeting of the board of
12review or before the meeting of the board of assessors in 1st class cities and in 2nd
13class cities that have a board of assessors under s. 70.075, except that, in any year
14in which the taxation district conducts a revaluation under s. 70.05, the notice shall
15be sent at least 30 days before the meeting of the board of review or board of
16assessors. The notice shall contain the amount of the changed assessment and the
17time, date, and place of the meeting of the local board of review or of the board of
18assessors. However, if the assessment roll is not complete, the notice shall be sent
19by ordinary mail at least 15 days prior to the date to which the board of review or
20board of assessors has adjourned, except that, in any year in which the taxation
21district conducts a revaluation under s. 70.05, the notice shall be sent at least 30 days
22prior to the date to which the board of review or board of assessors has adjourned.
23The assessor shall attach to the assessment roll a statement that the notices required
24by this section have been mailed and failure to receive the notice shall not affect the
25validity of the changed assessment, the resulting changed tax, the procedures of the

1board of review or of the board of assessors or the enforcement of delinquent taxes
2by statutory means. After the person assessed or the occupant of the property
3receives notice under this section, if the assessor changes the assessment as a result
4of the examination of the rolls as provided in s. 70.45 and the person assessed waives,
5in writing and on a form prescribed or approved by the department of revenue, the
6person's right to the notice of the changed assessment under this section, no
7additional notice is required under this section. The secretary of revenue shall
8prescribe the form of the notice required under this section. The form shall include
9information notifying the taxpayer of the procedures to be used to object to the
10assessment. The form shall also indicate whether the person assessed may be
11subject to a conversion charge under s. 74.485.
SB13,2 12Section 2. Initial applicability.
SB13,3,1313 (1) This act first applies to the property tax assessments as of January 1, 2020.
SB13,3,1414 (End)
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