2019 - 2020 LEGISLATURE
March 15, 2019 - Introduced by
Joint Legislative Council. Referred to Committee
on Agriculture, Revenue and Financial Institutions.
1An Act to amend
38.16 (3) (bg) 1., 66.0602 (3) (e) 9., 74.41 (4) and 121.91 (4) (q) 2
1.; and to create
70.056 of the statutes; relating to: cost-sharing assistance
3for property tax assessments.
Analysis by the Legislative Reference Bureau
This bill is explained in the Notes provided by the Joint Legislative Council in
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
Joint Legislative Council prefatory note: This bill was prepared for the Joint
Legislative Council Study Committee on Property Tax Assessment Practices. Under
current law, when a taxpayer appeals a property tax assessment, costs of defending the
assessment are borne by the municipality serving as the taxation district. If a taxpayer
succeeds in the appeal and is awarded a refund, the department of revenue determines
the proportionate share of the refund relating to taxes levied by each taxation jurisdiction
(e.g., counties, school districts, and technical college districts) and the taxation district
may charge back and recover those amounts from each taxation jurisdiction. Generally,
interest may not be charged back or recovered by the taxation district. Additionally, costs
of defending the assessment may not be charged back or recovered.
Under the bill, a taxation district may convene a joint board of assessment,
consisting of representatives of the taxation district, as well as the county, school district,
and technical college district that have power to levy taxes on a property subject to
assessment. Generally, the board must convene prior to the date on which the assessment
of property is required to be completed. Once convened, the board may vote to share costs
related to the assessment of a property, including costs of hiring expert help to assess the
property, as well as costs of defending the assessment before the board of review,
department of revenue, or tax appeals commission, or in any court action. If a joint board
of assessment approves any motion for cost-sharing, costs described in the motion must
be proportionately charged back and recovered from each taxation jurisdiction in the
same manner that refunded taxes are charged back and recovered under current law.
Failure of the board to approve any cost-sharing motion does not affect the authority of
the taxation district to independently hire expert assessment help or defend an
assessment before a board of review, department of revenue, or tax appeals commission,
or in court.
The bill also modifies current law to generally require interest to be charged back
to all taxing jurisdictions. Under s. 74.41 (4), Stats., the department of revenue must
determine the amount of rescinded or refunded taxes to be charged back to, and collected
from, each taxing jurisdiction for which taxes were collected by a taxation district. Under
current law, the amount determined does not include any interest. Under the bill, that
amount must include interest.
38.16 (3) (bg) 1. of the statutes is amended to read:
(bg) 1. The limit otherwise applicable to a district board under this 3
subsection is increased by an amount equal to the amount of any refunded or 4
rescinded property taxes paid by the district board in the year of the levy as 5
determined by the department under s. 74.41 and the political subdivision's share
6of any costs under s. 70.056
66.0602 (3) (e) 9. of the statutes is amended to read:
(e) 9. The political subdivision's share of any refund or rescission 9
determined by the department of revenue and certified under s. 74.41 (5) and the
10political subdivision's share of any costs under s. 70.056
70.056 of the statutes is created to read:
1270.056 Joint board of assessment. (1)
The governing body of a taxation 13
district may adopt a resolution to convene a joint board of assessment to seek 14
assistance with the costs of any of the following for an assessment of real or personal 15
(a) Hiring expert assessment help under s. 70.055.
(b) Defending a challenge to the assessment before a board of review, the 2
department of revenue, or the tax appeals commission.
(c) Defending a challenge to the assessment in any court action.
The joint board of assessment shall consist of one representative chosen by 5
the taxation district, one representative chosen by the school district that has power 6
to levy taxes on the property, one representative chosen by the technical college 7
district that has power to levy taxes on the property, and one representative chosen 8
by the county that has power to levy taxes on the property. Within 5 days of 9
approving the resolution under sub. (1), the taxation district shall notify the other 10
taxing jurisdictions of the approval. Within 10 days of the notification, each taxing 11
jurisdiction shall appoint its representative to the board. A taxing jurisdiction may 12
replace its representative to the board at any time. The representative from the 13
taxation district shall serve as the board's chairperson, and the taxation district shall 14
provide administrative support for the board.
Prior to the date on which the assessment of property is required to be 16
completed under this chapter, the chairperson shall call a meeting of the joint board 17
of assessment. At least 7 days prior to the meeting, the taxation district shall provide 18
the board with information about the property that includes the name of the property 19
owner, a description of the property, the amount of the assessment, and the 20
information described in s. 70.47 (8) (h). The board may request additional 21
information from the taxation district. At the meeting, the taxation district shall 22
make a motion to the board for the sharing of any costs described in sub. (1) and the 23
board shall vote on the motion. If the board approves the motion by a vote of a 24
majority of all members of the board, the costs described in the motion shall be 25
proportionally shared by the jurisdictions in the same manner that rescinded and
refunded taxes are charged back to, and collected from, taxing jurisdictions under s. 2
74.41 (4). Regardless of whether the board approves the motion, nothing in this 3
subsection affects the authority of a taxation district to hire expert assessment help 4
or defend an assessment of property before a board of review, the department of 5
revenue, or the tax appeals commission, or in court.
Once the joint board of assessment is convened under sub. (1) and its 7
members are appointed under sub. (2), the board shall continue to exist and consider 8
motions for cost-sharing assistance from the taxation district unless the board 9
disbands by majority vote.
This section does not apply to a taxation district located within a county that 11
has a county assessor system under s. 70.99.
Nothing in this section authorizes a taxing jurisdiction that participates in 13
the sharing of costs under sub. (4) to intervene in any proceeding.
74.41 (4) of the statutes is amended to read:
74.41 (4) Charge-back amount determined.
The department of revenue shall, 16
by the November 15 following submission of the form under sub. (1), determine the 17
amount of rescinded or refunded taxes to be charged back to, and collected from, each 18
taxing jurisdiction for which taxes were collected by the taxation district and 19
determine the amount of taxes collected under s. 74.33 to be shared with each taxing 20
jurisdiction for which taxes were collected by the taxation district.
21interest on refunds under s. 70.511 (2) (b) that is paid with respect to property that
22was assessed under s. 70.995 and that is not paid by the department of
23administration under s. 70.511 (2) (bm), the The
amount determined may not shall 24
interest. The determination of the department of revenue under this 25
subsection is reviewable only under s. 227.53.
121.91 (4) (q) 1. of the statutes is amended to read:
(q) 1. The limit otherwise applicable to a school district under sub. 3
(2m) is increased by an amount equal to the amount of any refunded or rescinded 4
property taxes paid by the school board in the year of the levy as determined by the 5
department of revenue under s. 74.41 and the political subdivision's share of any
6costs under s. 70.056