2007 - 2008 LEGISLATURE
November 13, 2007 - Introduced by Representatives Gottlieb, Sinicki, Bies,
Fields, Hahn, Jeskewitz, A. Ott, Richards, Tauchen, Turner, A. Williams
and
Zepnick, cosponsored by Senators Coggs, Plale, Breske, Cowles and Olsen.
Referred to Committee on Urban and Local Affairs.
AB580,1,3 1An Act to amend 70.47 (13), 70.47 (16) (a), 73.03 (2a), 74.37 (4) (c) and 74.37 (5);
2and to create 70.47 (7) (c), 70.47 (8) (j), 70.47 (16) (c) and 74.37 (4) (d) of the
3statutes; relating to: objecting to property tax assessments.
Analysis by the Legislative Reference Bureau
Under current law, if a taxation district assessor assesses any property at a
value that is different from the property's value in the previous year, the assessor
must notify the property owner of the changed assessment, in writing, at least 15
days before the first meeting of the taxation district board of review (board). Any
taxpayer who receives a notice of changed assessment may challenge the assessment
by submitting an objection to the board. The board then holds a hearing on the
objection and, ultimately, decides whether the assessor's assessment is correct or
whether the assessment should be changed based on the taxpayer's objection. If the
taxpayer does not agree with the decision of the board, the taxpayer may appeal the
decision to the circuit court (court). If the court finds any error in the board's
proceedings that renders the assessment or the proceedings void, the court remands
the assessment to the board for further proceedings, in accordance with the court's
order.
Under this bill, the board must grant a taxpayer a 60-day extension for a
hearing of the taxpayer's objection to a changed assessment, if the taxation district
has enacted an ordinance authorizing such extensions and if the taxpayer submits
a request for the extension along with the objection and payment of a $100 fee. In
addition, if the taxation district has enacted an ordinance authorizing extensions,

each taxpayer who submits an objection, regardless of whether the taxpayer has
requested an extension, and the assessor must present to the board all evidence, as
specified by the Department of Revenue in its assessment manual, to support their
respective positions related to the assessment. At least 10 days before the hearing
on the objection, the taxpayer and the assessor must simultaneously exchange all
evidence that each one will present at the hearing.
Under the bill, if the taxpayer appeals the board's decision to the court and the
court finds an error in the board's proceedings that void the assessment, the court
shall remand the assessment to the board to determine the assessment based on the
court's order.
Under the bill, if the taxpayer challenges the board's value determination, the
court presumes that the board's valuation is correct, except that the presumption
may be rebutted by a sufficient showing by the taxpayer that the valuation is
incorrect. If the presumption is rebutted, the court determines the assessment based
on the record before the board, except that the court may consider evidence that was
not available at the time of the hearing before the board or that the board refused to
consider. Finally, in the event that an objection to an assessment has not been
resolved, the parties may agree that the previous year's assessment will apply to the
current year's assessment.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB580, s. 1 1Section 1. 70.47 (7) (c) of the statutes is created to read:
AB580,3,82 70.47 (7) (c) The board of review shall grant a taxpayer a 60-day extension for
3a hearing related to the taxpayer's objection submitted under this section, if the
4taxation district enacts an ordinance authorizing such extensions and if the taxpayer
5submits with the objection a request to the board for an extension and pays the
6taxation district a $100 fee. If a taxation district enacts an ordinance under this
7paragraph, each taxpayer who submits an objection under this section, regardless
8of whether the taxpayer requests an extension, and the assessor shall present to the
9board of review all evidence, as specified in the manual under s. 73.03 (2a) to support
10their respective positions. If the taxpayer receives an extension under this
11paragraph, at least 10 days before the scheduled board of review hearing, the
12taxpayer and the assessor shall simultaneously exchange all reports, documents,

1and exhibits that the taxpayer and assessor will present at the hearing. At least 60
2days prior to the first day on which the board of review hears objections, each
3taxation district that enacts an ordinance under this paragraph shall publish on its
4Internet site the last day on which a taxpayer may submit an objection under this
5paragraph. At least 15 days prior to the first day on which the board of review hears
6objections, each taxation district that enacts an ordinance under this paragraph
7shall include with the notice under s. 70.365 information to inform the taxpayer of
8the last day on which a taxpayer may submit an objection under this section.
AB580, s. 2 9Section 2. 70.47 (8) (j) of the statutes is created to read:
AB580,3,1110 70.47 (8) (j) The board shall allow a reasonable amount of time for a hearing
11under this paragraph.
AB580, s. 3 12Section 3. 70.47 (13) of the statutes is amended to read:
AB580,4,613 70.47 (13) Certiorari. Except as provided in s. 70.85, appeal from the
14determination of the board of review shall be by an action for certiorari commenced
15within 90 days after the taxpayer receives the notice under sub. (12). The action shall
16be given preference. If the court on the appeal finds any error in the proceedings of
17the board which renders the assessment or the proceedings void, it shall remand the
18assessment to the board for further proceedings in accordance with the court's
19determination and retain jurisdiction of the matter until the board has determined
20an assessment in accordance with the court's order. For this purpose, if final
21adjournment of the board occurs prior to the court's decision on the appeal, the court
22may order the governing body of the assessing authority to reconvene the board. If
23the objector challenges the board's value determination, the court shall presume that
24the board's valuation is correct, except that the presumption may be rebutted by a
25sufficient showing by the objector that the valuation is incorrect. If the presumption

1is rebutted, the court shall determine the assessment based on the record before the
2board of review, except that the court may consider evidence that was not available
3at the time of the hearing before the board or that the board refused to consider. In
4the event that an objection to the previous year's assessment has not been resolved,
5the parties may agree that the assessment for the previous year shall also apply for
6the current year.
AB580, s. 4 7Section 4. 70.47 (16) (a) of the statutes is amended to read:
AB580,5,188 70.47 (16) (a) In 1st class cities all objections to the amount or valuation of real
9or personal property shall be first made in writing and filed with the commissioner
10of assessments on or before the 3rd Monday in May. No person may, in any action
11or proceeding, question the amount or valuation of real or personal property in the
12assessment rolls of the city unless objections have been so filed. The board may not
13waive the requirement that objections be in writing. Persons who own land and
14improvements to that land may object to the aggregate valuation of that land and
15improvements to that land, but no person who owns land and improvements to that
16land may object only to the valuation of that land or only to the valuation of
17improvements to that land. If the objections have been investigated by a committee
18of the board of assessors under s. 70.07 (6), the board of review may adopt the
19recommendation of the committee unless the objector requests or the board orders
20a hearing. At least 2 days' notice of the time fixed for the hearing shall be given to
21the objector or attorney and to the city attorney of the city. The provisions of the
22statutes relating to boards of review not inconsistent with this subsection apply to
23proceedings before the boards of review of 1st class cities, except that the board need
24not adjourn until the assessment roll is completed by the commissioner of
25assessments, as required in s. 70.07 (6), but may immediately hold hearings on

1objections filed with the commissioner of assessments, and the changes, corrections
2and determinations made by the board acting within its powers shall be prima facie
3correct. Appeal from the determination shall be by an action for certiorari
4commenced within 90 days after the taxpayer receives the notice under sub. (12).
5The action shall be given preference. If the court on the appeal finds any error in the
6proceedings of the board that renders the assessment or the proceedings void, it shall
7remand the assessment to the board for further proceedings in accordance with the
8court's determination and retain jurisdiction of the matter until the board has
9determined an assessment in accordance with the court's order. If the objector
10challenges the board's value determination, the court shall presume that the board's
11valuation is correct, except that the presumption may be rebutted by a sufficient
12showing by the objector that the valuation is incorrect. If the presumption is
13rebutted, the court shall determine the assessment based on the record before the
14board of review, except that the court may consider evidence that was not available
15at the time of the hearing before the board or that the board refused to consider. In
16the event that an objection to the previous year's assessment has not been resolved,
17the parties may agree that the assessment for the previous year shall also apply for
18the current year.
AB580, s. 5 19Section 5. 70.47 (16) (c) of the statutes is created to read:
AB580,6,1320 70.47 (16) (c) The board of review shall grant a taxpayer a 60-day extension
21for a hearing related to the taxpayer's objection submitted under this section, if the
221st class city enacts an ordinance authorizing such extensions and if the taxpayer
23submits with the objection a request to the board for an extension and pays the city
24a $100 fee. If a 1st class city enacts an ordinance under this paragraph, each
25taxpayer who submits an objection under this section, regardless of whether the

1taxpayer requests an extension, and the assessor shall present to the board of review
2all evidence, as specified in the manual under s. 73.03 (2a), to support their
3respective positions. If the taxpayer receives an extension under this paragraph, at
4least 10 days before the scheduled board of review hearing, the taxpayer and the
5assessor shall simultaneously exchange all reports, documents, and exhibits that the
6taxpayer and assessor will present at the hearing. At least 60 days prior to the first
7day on which the board of review hears objections, each 1st class city that enacts an
8ordinance under this paragraph shall publish on its Internet site the last day on
9which a taxpayer may submit an objection under this section. At least 15 days prior
10to the first day on which the board of review hears objections, each 1st class city that
11enacts an ordinance under this paragraph shall include with the notice under s.
1270.365 information to inform the taxpayer of the last day on which a taxpayer may
13submit an objection under this section.
AB580, s. 6 14Section 6. 73.03 (2a) of the statutes is amended to read:
AB580,8,215 73.03 (2a) To prepare, have published and distribute to each property tax
16assessor and to others who so request assessment manuals. The manual shall
17discuss and illustrate accepted assessment methods, techniques and practices with
18a view to more nearly uniform and more consistent assessments of property at the
19local level. The manual shall be amended by the department from time to time to
20reflect advances in the science of assessment, court decisions concerning assessment
21practices, costs, and statistical and other information considered valuable to local
22assessors by the department. The manual shall incorporate standards for the
23assessment of all types of renewable energy resource systems used in this state as
24soon as such systems are used in sufficient numbers and sufficient data exists to
25allow the formulation of valid guidelines. The manual shall incorporate standards,

1which the department of revenue and the state historical society of Wisconsin shall
2develop, for the assessment of nonhistoric property in historic districts and for the
3assessment of historic property, including but not limited to property that is being
4preserved or restored; property that is subject to a protective easement, covenant or
5other restriction for historic preservation purposes; property that is listed in the
6national register of historic places in Wisconsin or in this state's register of historic
7places and property that is designated as a historic landmark and is subject to
8restrictions imposed by a municipality or by a landmarks commission. The manual
9shall incorporate general guidelines about ways to determine whether property is
10taxable in part under s. 70.1105 and examples of the ways that s. 70.1105 applies in
11specific situations. The manual shall state that assessors are required to comply with
12s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a supplement
13to it shall specify per acre value guidelines for each municipality for various
14categories of agricultural land based on the income that could be generated from its
15estimated rental for agricultural use, as defined by rule, and capitalization rates
16established by rule. The manual shall include guidelines for classifying land as
17agricultural land, as defined in s. 70.32 (2) (c) 1g., and guidelines for distinguishing
18between land and improvements to land. The manual shall specify the evidence to
19be exchanged under s. 70.47 (7) (c) and (16) (c).
The cost of the development,
20preparation, publication and distribution of the manual and of revisions and
21amendments to it shall be borne by the assessors and requesters at an individual
22volume cost or a subscription cost as determined by the department. All receipts
23shall be credited to the appropriation under s. 20.566 (2) (hi). The department may
24provide free assessment manuals to other state agencies or exchange them at no cost

1with agencies of other states or of the federal government for similar information or
2publications.
AB580, s. 7 3Section 7. 74.37 (4) (c) of the statutes is amended to read:
AB580,8,84 74.37 (4) (c) No claim or action for an excessive assessment may be brought or
5maintained under this section if the assessment of the property for the same year is
6contested under s. 70.47 (7) (c), (13), or (16) (c) or 70.85. No assessment may be
7contested under s. 70.47 (7) (c), (13), or (16) (c) or 70.85 if a claim is brought and
8maintained under this section based on the same assessment.
AB580, s. 8 9Section 8. 74.37 (4) (d) of the statutes is created to read:
AB580,8,1410 74.37 (4) (d) No claim or action for an excessive assessment may be brought or
11maintained under this section if the taxation district in which the property is located
12enacts an ordinance under s. 70.47 (7) (c) or if the 1st class city in which the property
13is located enacts an ordinance under s. 70.47 (16) (c), except that this paragraph does
14not apply if the taxation district or the 1st class city did not comply with s. 70.365.
AB580, s. 9 15Section 9. 74.37 (5) of the statutes is amended to read:
AB580,8,2116 74.37 (5) Interest. The amount of a claim filed under sub. (2) or an action
17commenced under sub. (3) may include interest computed from the date of filing the
18claim against the taxation district, at the rate of 0.8% per month
at the average
19annual discount rate determined by the last auction of 6-month U.S. treasury bills
20before the objection per day for the period of time between the time when the tax was
21due and the date that the claim was paid
.
AB580, s. 10 22Section 10. Initial applicability.
AB580,8,2323 (1) This act first applies to the property tax assessments as of January 1, 2008.
AB580,8,2424 (End)
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