2019 - 2020 LEGISLATURE
March 15, 2019 - Introduced by
Joint Legislative Council. Referred to Committee
on Agriculture, Revenue and Financial Institutions.
1An Act to repeal
74.37 (2), 74.37 (3) (a), 74.37 (3) (b) and 74.37 (3) (c); to
2renumber and amend
74.37 (3) (d); and to amend
70.47 (2), 70.47 (8m), 74.37 3
(title), 74.37 (1), 74.37 (4) and 74.37 (5) of the statutes; relating to: actions for
4excessive 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, a taxpayer who wishes to appeal a property tax assessment may choose
among several different opportunities for appeal, beginning with an opportunity for
informal discussion with the assessor during the “open book.” Following the “open book,”
the taxpayer must appeal his or her assessment in a hearing before the local board of
review, unless the board of review elects to waive the hearing requirement for the
taxpayer. Following action by the board of review, a taxpayer may continue the appeal
either before the department of revenue, under s. 70.85, Stats.; in circuit court under s.
70.47 (13), Stats.; or in circuit court under s. 74.37, Stats. The latter appeal under s. 74.37,
Stats., is referred to as an action for excessive assessment.
Under the process for appeal as an excessive assessment, a taxpayer must first file
a claim with the taxation district that collected the tax. If that claim is disallowed by the
taxation district, the taxpayer may bring an action for excessive assessment in circuit
court. Such an action must be filed within 90 days after disallowance of the claim by the
taxation district, unless the board of review waives its hearing requirement, in which
case the taxpayer's claim is deemed disallowed and the action under s. 74.37, Stats., must
be filed within 60 days.
Under the bill, a taxpayer may bring a circuit court action for excessive assessment
without first having to file a claim with the taxation district. Additionally, the bill
generally aligns the requirements for timely filing of appeal. With a limited exception for
first class cities, the bill specifies that a taxpayer also has 90 days to file an action under
s. 74.37, Stats., following waiver of a hearing by a board of review.
70.47 (2) of the statutes is amended to read:
70.47 (2) Notice.
At least 15 days before the first session of the board of review, 3
or at least 30 days before the first session of the board of review in any year in which 4
the taxation district conducts a revaluation under s. 70.05, the clerk of the board 5
shall publish a class 1 notice, place a notice in at least 3 public places and place a 6
notice on the door of the town hall, of the village hall, of the council chambers or of 7
the city hall of the time and place of the first meeting of the board under sub. (3) and 8
of the requirements under sub. (7) (aa) and (ac) to (af). A taxpayer who shows that 9
the clerk failed to publish the notice under this subsection may file a claim an action 10
under s. 74.37.
70.47 (8m) of the statutes is amended to read:
70.47 (8m) Hearing waiver.
The board may, at the request of the taxpayer or 13
assessor, or at its own discretion, waive the hearing of an objection under sub. (8) or, 14
in a 1st class city, under sub. (16) and allow the taxpayer to have the taxpayer's 15
assessment reviewed under sub. (13). For purposes of this subsection, the board 16
shall submit the notice of decision under sub. (12) using the amount of the taxpayer's 17
assessment as the finalized amount. For purposes of this subsection, if the board
18waives the hearing, the waiver disallows the taxpayer's claim on excessive
19assessment under s. 74.37 (3) and, notwithstanding Notwithstanding
period under s. 74.37 (3) (d)
, if the board waives the hearing,
the taxpayer has 60 days 2in a 1st class city and 90 days in any other city, town, or village
from the notice of the 3
hearing waiver in which to commence an action under s. 74.37 (3)
74.37 (title) of the statutes is amended to read:
(title) Claim on
Action for an excessive assessment.
74.37 (1) of the statutes is amended to read:
74.37 (1) Definition.
In this section, a “claim for an excessive assessment" or 8
an “action for an excessive assessment" means a claim or an
an aggrieved person to recover that amount of general property tax imposed because 10
the assessment of property was excessive.
74.37 (2) of the statutes is repealed.
74.37 (3) (a) of the statutes is repealed.
74.37 (3) (b) of the statutes is repealed.
74.37 (3) (c) of the statutes is repealed.
74.37 (3) (d) of the statutes is renumbered 74.37 (3) and amended 16
74.37 (3) Action on claim commencement.
If the taxation district or county
18disallows the claim, the claimant may commence an action in circuit court to recover
19the amount of the claim not allowed. A person may commence an action for an
20excessive assessment in circuit court against the taxation district, or county with a
21county assessor system, that collected the tax.
The action shall be commenced within 22
90 days after the claimant person
receives notice by registered or certified mail that
23the claim is disallowed under s. 70.47 (12)
74.37 (4) of the statutes is amended to read:
74.37 (4) Conditions.
(a) No claim or
action for an excessive assessment may 2
be brought under this section unless the procedures for objecting to assessments 3
under s. 70.47, except under s. 70.47 (13), have been complied with. This paragraph 4
does not apply if notice under s. 70.365 was not given.
(b) No claim or
action for an excessive assessment may be brought or 6
maintained under this section unless the tax for which the claim action
is filed, or 7
any authorized installment of the tax, is timely paid under s. 74.11 or 74.12.
(c) No claim or
action for an excessive assessment may be brought or 9
maintained under this section if the assessment of the property for the same year is 10
contested under s. 70.47 (13) or 70.85. No assessment may be contested under s. 11
70.47 (13) or 70.85 if a claim an action
is brought and maintained under this section 12
based on the same assessment.
74.37 (5) of the statutes is amended to read:
74.37 (5) Interest.
The amount of a claim filed under sub. (2) or
an action 15
commenced under sub. (3) may include interest at the average annual discount rate 16
determined by the last auction of 6-month U.S. treasury bills before the objection per 17
day for the period of time between the time when the tax was due and the date that 18
the claim refund