AB355: Bill Text

AB355, s. 5 Section 5. 70.47 (3) (b) of the statutes is amended to read:

AB355,6,2 70.47 (3) (b) The municipal governing body may by ordinance or resolution designate hours, other than those set forth in par. (a), during which the board shall hold its first meeting, but not fewer than 4 hours 1 hour on the first meeting day between 8 a.m. and midnight. Such change in the time shall not become effective unless notice thereof is published in the official newspaper if in a city, or posted in not less than 3 public places if in any other municipality, at least 10 15 days before such first meeting.

AB355, s. 6 Section 6. 70.47 (6m) of the statutes is created to read:

AB355,6,6 70.47 (6m) Removal of a member. (a) A municipality shall remove, for the hearing on an objection, a member of the board of review if any of the following conditions applies:

AB355,6,11 1. A person who is objecting to a valuation, at the time that the person files the objection and at least 72 hours before the first scheduled session of the board of review or at least 72 hours before the objection is heard if the objection is allowed under sub. (3) (a), requests the removal, except that no more than one member of the board of review may be removed under this subdivision.

AB355,6,13 2. A member of the board of review has a conflict of interest, or a bias, under an ordinance of the municipality in regard to the objection.

AB355,6,16 (b) If a member or members are removed under par. (a), the board may replace the member or members or its remaining members may hear the objection, except that no fewer than 3 members may hear the objection.

AB355, s. 7 Section 7. 70.47 (6r) of the statutes is created to read:

AB355,6,20 70.47 (6r) Comments. Any person may provide to the municipal clerk written comments about valuations, assessment practices and the performance of an assessor. The clerk shall provide all of those comments to the board of review.

AB355, s. 8 Section 8. 70.47 (7) (a) of the statutes is amended to read:

AB355,7,13 70.47 (7) (a) Objections to the amount or valuation of property shall first be made in writing and filed with the clerk of the board of review prior to adjournment of public hearings by the board. If the board is in session 5 days, including its first meeting and any adjourned meetings, all All objections shall be filed within such the time that the board is in session unless failure to file within such time is waived by the board upon a showing of good cause for such failure. The board may require such objections to be submitted on forms approved by the department of revenue. Persons who own land and improvements to that land may object to the aggregate valuation of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land. No person shall be allowed in any action or proceedings to question the amount or valuation of property unless such written objection has been filed and such person in good faith presented evidence to such board in support of such objections and made full disclosure before said board, under oath of all of that person's property liable to assessment in such district and the value thereof. The requirement that it be in writing may be waived by express action of the board.

AB355, s. 9 Section 9. 70.47 (7) (ac), (ad), (ae) and (af) of the statutes are created to read:

AB355,7,18 70.47 (7) (ac) After the first meeting of the board of review and before the board's final adjournment, no person who is scheduled to appear before the board of review may contact, or provide information to, a member of the board about that person's objection except at a session of the board.

AB355,8,2 (ad) No person may appear before the board of review, testify to the board by telephone or contest the amount of any assessment unless, at least 72 hours before the first meeting of the board or at least 72 hours before the objection is heard if the objection is allowed under sub. (3) (a), that person provides to the clerk of the board of review a list of the witnesses whom the person intends to call, the names of all attorneys who will represent the person at the hearing, whether the person will ask for removal under sub. (6m) (a) and if so which member will be removed and the person's estimate of the length of time that the hearing will take.

AB355,8,9 (ae) No person may appear before the board of review, testify to the board by telephone or contest the amount of any assessment unless, at least 72 hours before the first meeting of the board or at least 72 hours before the objection is heard if the objection is allowed under sub. (3) (a), the person specifies, in writing, the person's estimate of the value of the land and of the improvements that are the subject of the person's objection and specifies the information that the person used to arrive at that estimate.

AB355,8,16 (af) No person may appear before the board of review, testify to the board by telephone or object to a valuation; if that valuation was made by using the income method; unless the person supplies to the assessor all of the information about income that the assessor requests. The municipality shall provide by ordinance for the confidentiality of information about income that is provided to the assessor under this paragraph and shall provide exceptions for persons using the information in the discharge of duties imposed by law or of the duties of their office or by order of a court.

AB355, s. 10 Section 10. 70.47 (7) (b) of the statutes is repealed.

AB355, s. 11 Section 11. 70.47 (8) (g), (h), (i) and (j) of the statutes are created to read:

AB355,8,19 70.47 (8) (g) All determinations of objections shall be by roll call vote.

AB355,8,22 (h) The assessor shall provide to the board specific information about the validity of the valuation to which objection is made and shall provide to the board the information that the assessor used to determine that valuation.

AB355,8,25 (i) The board may not lower the valuation to which objection is made unless the objector or the objector's attorney provides evidence, or calls witnesses, to support a change in the valuation.

AB355,9,1 (j) The board shall presume that the assessor's valuation is correct.

AB355, s. 12 Section 12. 70.47 (9) (a) of the statutes is amended to read:

AB355,9,10 70.47 (9) (a) From the evidence before it the board shall determine whether the assessor's valuation is correct. If the valuation is too high or too low, it the board shall raise or lower the same valuation accordingly and shall state on the record the correct value and that that value is reasonable in light of all of the relevant evidence that the board received. A majority of the members of the board present at the meeting to make the determination shall constitute a quorum for purposes of making such determination, and a majority vote of the quorum shall constitute the determination. In the event there is a tie vote, the assessor's valuation shall be sustained.

AB355, s. 13 Section 13. 70.47 (18) (a) of the statutes is renumbered 70.47 (18).

AB355, s. 14 Section 14. 70.47 (18) (b) of the statutes is repealed.

AB355, s. 15 Section 15. 73.03 (51) and (52) of the statutes are created to read:

AB355,9,16 73.03 (51) To publish instructional material that provides information to persons who wish to object to valuations under s. 70.47 and to distribute that material in sufficient quantity to taxation districts.

AB355,9,18 (52) To provide training sessions and instructional material for board of review members.

AB355, s. 16 Section 16. 73.09 (7) (a) of the statutes is amended to read:

AB355,9,24 73.09 (7) (a) The secretary of revenue or a designee may revoke the certification of any assessor, assessment personnel or expert appraiser for the practice of any fraud or deceit in obtaining certification, or any negligence, incompetence or misconduct, including making a change in the property tax roll after it is opened for examination under s. 70.47 (3).

AB355, s. 17 Section 17. Initial applicability.

AB355,10,1 (1) This act first applies to assessments as of January 1, 1999.

AB355,10,2 (End)