15.
Village of Menomonee Falls—Waukesha county
16.
Village of Pleasant Prairie—Kenosha county
17.
Village of Shorewood—Milwaukee county
18.
Village of Twin Lakes—Kenosha county
19.
Village of Whitefish Bay—Milwaukee county
20.
City of Appleton—Calumet, Outagamie and Winnebago
counties
21.
City of Beaver Dam—Dodge county
22.
City of Beloit—Rock county
23.
City of Brookfield—Waukesha county
24.
City of Cudahy—Milwaukee county
25.
City of DePere—Brown county
26.
City of Eau Claire—Chippewa and Eau Claire counties
27.
City of Fitchburg—Dane county
28.
City of Fond du Lac—Fond du Lac county
29.
City of Franklin—Milwaukee county
30.
City of Glendale—Milwaukee county
31.
City of Green Bay—Brown county
32.
City of Greenfield—Milwaukee county
33.
City of Janesville—Rock county
34.
City of Kenosha—Kenosha county
35.
City of LaCrosse—LaCrosse county
36.
City of Manitowoc—Manitowoc county
37.
City of Marshfield—Marathon and Wood counties
38.
City of Mequon—Ozaukee county
39.
City of Middleton—Dane county
40.
City of Monona—Dane county
41.
City of Muskego—Waukesha county
42.
City of Neenah—Winnebago county
43.
City of New Berlin—Waukesha county
44.
City of Oak Creek—Milwaukee county
45.
City of Oconomowoc—Waukesha county
46.
City of Oshkosh—Winnebago county
47.
City of Racine—Racine county
48.
City of Sheboygan—Sheboygan county
49.
City of South Milwaukee—Milwaukee county
50.
City of Stevens Point—Portage county
51.
City of Sun Prairie—Dane county
52.
City of Superior—Douglas county
53.
City of Waukesha—Waukesha county
54.
City of Wausau—Marathon county
55.
City of Wauwatosa—Milwaukee county
56.
City of West Allis—Milwaukee county
57.
City of West Bend—Washington county
58.
City of Wisconsin Rapids—Wood county
Tax 12.07(2)(c)
(c) Municipalities requiring an assessor 1 level of certification: All towns, villages and cities not specifically mentioned as requiring an assessor 3 or assessor 2 level of certification shall require an assessor 1 level of certification.
Tax 12.07 History
History: Cr.
Register, February, 1976, No. 242, eff. 3-1-76; am. (2) (b),
Register, January, 1985, No. 349, eff. 2-1-85; am. (2) (b),
Register, June, 1996, No. 486, eff. 7-1-96.
Tax 12.073
Tax 12.073
Estimated fair market value on real and personal property tax bills. Tax 12.073(1)
(1)
Definitions. For purposes of administering s.
74.09, Stats., the following terms are defined:
Tax 12.073(1)(a)
(a) "Assessment ratio" means the decimal fraction rounded to the nearest ten thousandth obtained when the assessed value of all taxable nonmanufacturing property as taken from the clerk's statement of assessment filed with the department is divided by the value of all taxable nonmanufacturing property in the taxation district as determined by the department of revenue prior to adjustments under s.
70.57, Stats.
Tax 12.073(1)(b)
(b) "Estimated fair market value of real property" means the result rounded to the nearest $100 obtained when the total assessed value of a parcel of real property, including forest crop lands assessed per s.
77.04, Stats., and managed forest croplands assessed under s.
77.84, Stats., as shown on the tax bill is divided by the assessment ratio furnished to the clerk by the department of revenue.
Tax 12.073(1)(c)
(c) "Estimated fair market value of personal property" means the result rounded to the nearest $10 obtained when the total assessed value of the personal property as shown on the tax bill is divided by the assessment ratio furnished to the clerk by the department of revenue.
Tax 12.073(1)(d)
(d) "Taxation district" means any whole or portion of a municipality lying within a county.
Tax 12.073(2)(a)(a) The department of revenue shall furnish the assessment ratio to every taxation district clerk on the department's final statement of assessment for the taxation district.
Tax 12.073(2)(b)
(b) The clerk of the taxation district shall use the assessment ratio furnished by the department to calculate the estimated fair market value shown on the tax bills. The prescribed statements provided by the department are not intended to restrict taxpayers from appealing their assessment if the estimated fair market value exceeds the assessment by less than 10%.
Tax 12.073 Note
Note: Option A
Tax 12.073 Note
In addition to the assessed value, Wisconsin law requires that your taxation district show the estimated fair market value of taxable property on property tax bills. This estimated fair market value reflects the approximate market value of your property as of January 1 of the year shown at the top of this tax bill.
Tax 12.073 Note
This estimated fair market value has been calculated by dividing the assessed value shown on this tax bill by the average assessment ratio of furnished by the Wisconsin department of revenue. The department calculated this ratio by dividing the total January 1 local assessed value by the total January 1 state's equalized value of your taxation district. If you believe that the estimated fair market value exceeds by at least 10% the amount of money for which your property could have been sold on January 1 of the year shown at the top of this tax bill contact your local assessor or, in the case of manufacturing property, contact the manufacturing section of the department of revenue in your area.
Tax 12.073 Note
Note: Option B
Tax 12.073 Note
In addition to the assessed value shown, Wisconsin law requires that your taxation district show the estimated fair market value of taxable property on property tax bills. This estimated fair market value reflects the approximate market value of your property as of January 1 of the year shown at the top of this tax bill.
Tax 12.073 Note
This estimated fair market value has been calculated by dividing the assessed value shown on this tax bill by the average assessment ratio in your taxation district as furnished by the Wisconsin department of revenue.
Tax 12.073 Note
The department calculated this ratio by dividing the total January 1 local assessed value by the total January 1 state's equalized value of your taxation district. If you believe that the estimated fair market value exceeds by at least 10% the amount of money for which your property could have been sold on January 1 of the year shown at the top of this tax bill contact your local assessor, or in the case of manufacturing property, contact the manufacturing section of the department of revenue in your area.
Tax 12.073 Note
Note: This section interprets s.
74.09, Stats.
Tax 12.073 History
History: Cr.
Register, August, 1982, No. 320, eff. 9-1-82; am. (1) (b) and (2) (b),
Register, January, 1989, No. 397, eff. 2-1-89; correction in (1) (intro.) made under s. 13.93 (2m) (b) 7., Stats.,
Register November 2002 No. 563.
Tax 12.075
Tax 12.075
Notice of increased assessment on taxable real property. Tax 12.075(1)(1)
General. This notice shall be in writing and shall contain the following:
Tax 12.075(1)(b)
(b) The amount of the increased assessment or the amount of the previous year's assessment and the amount of the current year's assessment.
Tax 12.075(1)(e)
(e) Information notifying the taxpayer of the procedures to be used to object to the assessment.
Tax 12.075(1)(h)
(h) A local telephone number the taxpayer may call to obtain information regarding the increased assessment, and appeal procedures before the local board of review.
Tax 12.075(2)
(2) Prescribed form. The form of this notice shall be prescribed by the department as follows:
Tax 12.075(3)
(3) Other forms. Any form containing the same information as any of the prescribed forms is acceptable.
Tax 12.075(4)
(4) Applicability. Subsections (1),
(2) and
(3) shall apply to all notices of increased assessment mailed after December 31, 1979.
Tax 12.075 Note
Note: This section interprets s.
70.365, Stats.
Tax 12.075 History
History: Cr.
Register, August, 1979, No. 284, eff. 9-1-79.
Tax 12.08
Tax 12.08
Review of equalized value of taxable general property by counties. Tax 12.08(1)(a)(a) "Equalized value" means the value of taxable general property of any county, city, village, or town, so determined by the department according to s.
70.57, Stats.
Tax 12.08(1)(b)
(b) "Secretary" means the secretary of the department of revenue or designee.
Tax 12.08(1)(d)
(d) "Appeal" means the complaint to the department of revenue by a county to the equalized value established by the department.
