SB21,2042 10Section 2042. 70.114 (1) (d) of the statutes is amended to read:
SB21,804,2211 70.114 (1) (d) "Purchase price" means the amount paid by the department or
12the board
for a fee simple interest in real property. "Purchase price" does not include
13administrative costs incurred by the department or the board to acquire the land,
14such as legal fees, appraisal costs or recording fees. If real estate is transferred to
15the department or the board by gift or is sold to the department or the board for an
16amount that is less than the estimated fair market value of the property as shown
17on the property tax bill prepared for the prior year under s. 74.09, "purchase price"
18means an amount equal to the estimated fair market value of the property as shown
19on that tax bill. If the real estate is exempt from taxation at the time that it is
20transferred or sold to the department or the board and if the property was not sold
21at an arm's-length sale, "purchase price" means the fair market value of the real
22estate at the time that the department or the board takes title to it.
SB21,2043 23Section 2043. 70.114 (3) of the statutes is amended to read:
SB21,805,3
170.114 (3) Ascertaining rate. Each year, the department or the board shall
2ascertain the aggregate net general property tax rate for taxation districts to which
3aids are paid under this section by the department or the board.
SB21,2044 4Section 2044. 70.114 (4) (a) of the statutes is amended to read:
SB21,805,125 70.114 (4) (a) Except as provided under par. (c), on or before January 31, the
6department or the board shall pay to each treasurer of a taxation district, with
7respect to each parcel of land acquired by the department or the board within the
8taxation district on or before January 1 of the preceding year, an amount determined
9by multiplying each parcel's estimated value equated to the average level of
10assessment in the taxation district by the aggregate net general property tax rate
11that would apply to the parcel of land if it were taxable, as shown on property tax bills
12prepared for that year under s. 74.09.
SB21,2045 13Section 2045. 70.114 (4) (c) of the statutes is amended to read:
SB21,805,1714 70.114 (4) (c) The department or the board shall withhold from the payment
15amount determined under par. (a) the state's proportionate share of the tax that
16would be levied on the parcel if it were taxable and shall deposit that amount into
17the conservation fund.
SB21,2046 18Section 2046. 70.119 (1) of the statutes is amended to read:
SB21,806,419 70.119 (1) The state, the University of Wisconsin System Authority, and the
20University of Wisconsin Hospitals and Clinics Authority shall make reasonable
21payments at established rates for water, sewer and electrical services and all other
22services directly provided by a municipality to state facilities, facilities of the
23University of Wisconsin System Authority described in s. 70.11 (38c),
and facilities
24of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11
25(38), including garbage and trash disposal and collection, which are financed in

1whole or in part by special charges or fees. Such payments for services provided to
2state facilities shall be made from the appropriations to state agencies for the
3operation of the facilities. Each state agency making such payments shall annually
4report the payments to the department.
SB21,2047 5Section 2047. 70.119 (3) (d) of the statutes is amended to read:
SB21,806,116 70.119 (3) (d) "Municipal services" means police and fire protection, garbage
7and trash disposal and collection not paid for under sub. (1) and, subject to approval
8by the committee, any other direct general government service provided by
9municipalities to state facilities, facilities of the University of Wisconsin System
10Authority described in s. 70.11 (38c),
and facilities of the University of Wisconsin
11Hospitals and Clinics Authority described in s. 70.11 (38).
SB21,2048 12Section 2048. 70.119 (3) (e) of the statutes is amended to read:
SB21,806,1713 70.119 (3) (e) "State facilities" means all property owned and operated by the
14state for the purpose of carrying out usual state functions, including the branch
15campuses of the university of Wisconsin system but not including land held for
16highway right-of-way purposes or acquired and held for purposes under s. 85.08 or
1785.09
.
SB21,2049 18Section 2049 . 70.119 (3) (e) of the statutes, as affected by 2015 Wisconsin Act
19.... (this act), is amended to read:
SB21,806,2420 70.119 (3) (e) "State facilities" means all property owned and operated by the
21state for the purpose of carrying out usual state functions, including the branch
22campuses of the university of Wisconsin system
but not including land held for
23highway right-of-way purposes or acquired and held for purposes under s. 85.08 or
2485.09.
SB21,2050 25Section 2050. 70.119 (4) of the statutes is amended to read:
SB21,807,6
170.119 (4) The department shall be responsible for negotiating with
2municipalities on payments for municipal services and may delegate certain
3responsibilities of negotiation to other state agencies, to the University of Wisconsin
4System Authority,
or to the University of Wisconsin Hospitals and Clinics Authority.
5Prior to negotiating with municipalities the department shall submit guidelines for
6negotiation to the committee for approval.
SB21,2051 7Section 2051. 70.119 (5) of the statutes is amended to read:
SB21,807,118 70.119 (5) Upon approval of guidelines by the committee, the department shall
9proceed with negotiations. In no case may a municipality withhold services to the
10state, to the University of Wisconsin System Authority, or to the University of
11Wisconsin Hospitals and Clinics Authority during negotiations.
SB21,2052 12Section 2052. 70.119 (6) of the statutes is amended to read:
SB21,807,2413 70.119 (6) No later than November 15 annually, the department shall report
14to the cochairpersons of the committee the results of its negotiations and the total
15payments proposed to be made in the subsequent calendar year. In computing the
16proposed payments to a municipality, the department shall base its calculations on
17the values of state facilities, facilities of the University of Wisconsin System
18Authority described in s. 70.11 (38c),
and facilities of the University of Wisconsin
19Hospitals and Clinics Authority described in s. 70.11 (38), as determined by the
20department for January 1 of the year preceding the year of the report, and the values
21of improvements to property in the municipality as determined under s. 70.57 (1) for
22January 1 of the year preceding the year of the report, and shall also base its
23calculations on revenues and expenditures of the municipality as reported under s.
2473.10 (2) for the year preceding the year of the report.
SB21,2053 25Section 2053. 70.119 (7) (a) of the statutes is amended to read:
SB21,808,9
170.119 (7) (a) The department shall make payment from the appropriation
2under s. 20.835 (5) (a) for municipal services provided by municipalities to state
3facilities. If the appropriation under s. 20.835 (5) (a) is insufficient to pay the full
4amount under sub. (6) in any one year, the department shall prorate payments
5among the municipalities entitled thereto. The University of Wisconsin Hospitals
6and Clinics Authority shall make payment for municipal services provided by
7municipalities to facilities of the authority described in s. 70.11 (38). The University
8of Wisconsin System Authority shall make payment for municipal services provided
9by municipalities to facilities of the authority described in s. 70.11 (38c).
SB21,2054 10Section 2054. 70.119 (7) (b) of the statutes is amended to read:
SB21,808,1611 70.119 (7) (b) The department shall determine the proportionate cost of
12payments for municipal services provided by a municipality for each program
13financed from revenues other than general purpose revenues and revenues derived
14from academic student fees levied by the board of regents of the University of
15Wisconsin System
, and for each appropriation made from such revenues which
16finances the cost of such a program.
SB21,2055 17Section 2055. 70.119 (7) (c) of the statutes is amended to read:
SB21,809,218 70.119 (7) (c) The department shall assess to the appropriate program revenue
19and program revenue-service accounts and segregated funds the costs of providing
20payments for municipal services for the administration of programs financed from
21program revenues or segregated revenues, except program revenues derived from
22academic student fees levied by the board of regents of the University of Wisconsin
23System
. If payments are prorated under par. (a) in any year, the department shall
24assess costs under this paragraph as affected by the proration. The department shall
25transfer to the general fund an amount equal to the assessments in each year from

1the appropriate program revenue, program revenue-service and segregated revenue
2appropriations.
SB21,2056 3Section 2056. 70.365 of the statutes is amended to read:
SB21,810,15 470.365 Notice of changed assessment. When the assessor assesses any
5taxable real property, or any improvements taxed as personal property under s. 77.84
6(1), and arrives at a different total than the assessment of it for the previous year,
7the assessor shall notify the person assessed if the address of the person is known
8to the assessor, otherwise the occupant of the property. If the assessor determines
9that land assessed under s. 70.32 (2r) for the previous year is no longer eligible to be
10assessed under s. 70.32 (2r), and the current classification under s. 70.32 (2) (a) is not
11undeveloped, agricultural forest, productive forest land, or other, the assessor shall
12notify the person assessed if the assessor knows the person's address, or otherwise
13the occupant of the property, that the person assessed may be subject to a conversion
14charge under s. 74.485. Any notice issued under this section shall be in writing and
15shall be sent by ordinary mail at least 15 days before the meeting of the board of
16review or before the meeting of the board of assessors in 1st class cities and in 2nd
17class cities that have a board of assessors under s. 70.075, except that, in any year
18in which the taxation district conducts a revaluation under s. 70.05, the notice shall
19be sent at least 30 days before the meeting of the board of review or board of
20assessors
. The notice shall contain the amount of the changed assessment and the
21time, date, and place of the meeting of the local board of review or of the board of
22assessors
. However, if the assessment roll is not complete, the notice shall be sent
23by ordinary mail at least 15 days prior to the date to which the board of review or
24board of assessors
has adjourned, except that, in any year in which the taxation
25district conducts a revaluation under s. 70.05, the notice shall be sent at least 30 days

1prior to the date to which the board of review or board of assessors has adjourned
.
2The assessor shall attach to the assessment roll a statement that the notices required
3by this section have been mailed and failure to receive the notice shall not affect the
4validity of the changed assessment, the resulting changed tax, the procedures of the
5board of review or of the board of assessors or the enforcement of delinquent taxes
6by statutory means. After the person assessed or the occupant of the property
7receives notice under this section, if the assessor changes the assessment as a result
8of the examination of the rolls as provided in s. 70.45 and the person assessed waives,
9in writing and on a form prescribed or approved by the department of revenue, the
10person's right to the notice of the changed assessment under this section, no
11additional notice is required under this section. The secretary of revenue shall
12prescribe the form of the notice required under this section. The form shall include
13information notifying the taxpayer of the procedures to be used to object to the
14assessment. The form shall also indicate whether the person assessed may be
15subject to a conversion charge under s. 74.485.
SB21,2057 16Section 2057. 70.44 (1) of the statutes is amended to read:
SB21,811,217 70.44 (1) Real or personal property omitted in whole or in part from assessment
18in any of the 2 next previous years, unless previously reassessed for the same year
19or years, shall be entered once additionally for each previous year of such omission,
20designating each such additional entry as omitted for the year of omission and
21affixing a just valuation to each entry for a former year as the same should then have
22been assessed according to the assessor's best judgment, and taxes shall be
23apportioned, using the net tax rate as provided in s. 70.43, and collected on the tax
24roll for such entry. This section shall only applies to property that can be identified

1as property discrete from the property formerly assessed, and does
not apply to
2manufacturing property assessed by the department of revenue under s. 70.995.
SB21,2058 3Section 2058. 70.45 of the statutes is amended to read:
SB21,811,22 470.45 Return and examination of rolls. When the assessment rolls have
5been completed in cities of the 1st class, they shall be delivered to the commissioner
6of assessments in 1st class cities that conduct assessments under s. 70.991 (3), in all
7other cities to the city clerk, in villages to the village clerk and in towns to the town
8clerk. At least 15 days before the first day on which the assessment rolls are open
9for examination, these officials shall have published a class 1 notice if applicable, or
10posted notice, under ch. 985, in anticipation of the roll delivery as provided in s.
1170.50, that on certain days, therein named, the assessment rolls will be open for
12examination by the taxable inhabitants, which notice may assign a day or days for
13each ward, where there are separate assessment rolls for wards, for the inspection
14of rolls. The assessor, the assessment administrator, or the assessment
15administrator's designee
shall be present for at least 2 hours while the assessment
16roll is open for inspection. Instructional material under s. 73.03 (54) shall be
17available at the meeting. On examination the commissioner of assessments,
18assessment administrator, or assessor or assessors, as appropriate, may make
19changes that are necessary to perfect the assessment roll or rolls, and after the
20corrections are made the roll or rolls shall be submitted by the commissioner of
21assessments or clerk of the municipality to the appropriate board of review created
22under s. 70.46
.
SB21,2059 23Section 2059. 70.46 (1) of the statutes is amended to read:
SB21,812,1624 70.46 (1) Except as provided in sub. (1m) and s. 70.99 For 1st and 2nd class
25cities conducting assessments under s. 70.991 (3)
, the supervisors and clerk of each

1town, the
mayor, clerk and such other officers, other than assessors, as the common
2council of each city by ordinance determines, the president, clerk and such other
3officers, other than the assessor, as the board of trustees of each village by ordinance
4determines,
shall constitute a board of review for the town, city or village. In cities
5of the 1st class the board of review shall by ordinance in lieu of the foregoing consist
6of 5 to 9 residents of the city, none of whom may occupy any public office or be publicly
7employed. The members shall be appointed by the mayor of the city with the
8approval of the common council and shall hold office as members of the board for
9staggered 5-year terms. Subject to sub. (1m), in all other towns, In 2nd class cities
10and villages the board of review may by ordinance , in lieu of the foregoing provisions
11regarding 1st class cities,
consist of any number of town, city or village residents and
12may include public officers and public employees. The ordinance shall specify the
13manner of appointment. The town board, common council or village board shall fix,
14by ordinance, the salaries of the members of the board of review. No board of review
15member may serve on a county board of review to review any assessment made by
16a county assessor unless appointed as provided in s. 70.99 (10).
SB21,2060 17Section 2060. 70.46 (1m) of the statutes is repealed.
SB21,2061 18Section 2061. 70.46 (2) of the statutes is amended to read:
SB21,812,2319 70.46 (2) The town, city or village clerk serving on such the board of review
20created under sub. (1), and in cities of the first class the commissioner of assessments
21serving on such the board of review created under sub. (1) or any person on the
22commissioner's staff designated by the commissioner, shall be the board of review
23clerk thereof and keep an accurate record of all its proceedings.
SB21,2062 24Section 2062. 70.46 (3) of the statutes is amended to read:
SB21,813,4
170.46 (3) The members of such the board of review created under sub. (1),
2except members who are full time employees or officers of the town, village or city,
3shall receive such the compensation as shall be fixed established by resolution or
4ordinance of the town board, village board or common council.
SB21,2063 5Section 2063. 70.46 (3d) of the statutes is created to read:
SB21,813,206 70.46 (3d) Except as provided in sub. (3e), the county board shall, by ordinance,
7create a county board of review consisting of 6 to 10 county residents. No more than
82 members of the county board of review may reside in the same municipality. The
9members shall hold office for staggered 5-year terms, as established in the ordinance
10creating the board. No member of the county board of review may, while serving on
11the board hold a local public office, as defined in s. 19.42 (7w), or a state public office,
12as defined in s. 19.42 (13). No member of the county board of review may, while
13serving on the board, be employed by a local governmental unit, as defined in s. 19.42
14(7u), or by a department, as defined in s. 19.42 (5). No member of the county board
15of review may reside in a city conducting assessments under s. 70.991 (3). The county
16board chairman shall appoint the members of the county board of review with the
17approval of the majority of the county board members, except that, if the county has
18a county executive, the county executive shall appoint the members of the county
19board of review with the approval of the county board members. The board shall
20establish, by ordinance, the compensation of the county board of review members.
SB21,2064 21Section 2064. 70.46 (3e) of the statutes is created to read:
SB21,814,1422 70.46 (3e) Counties participating in a regional assessment unit shall create a
23regional board of review consisting of 7 to 11 members. At least one resident of each
24county of a regional assessment unit shall be members of the regional board of
25review. No more than 2 members of the regional board of review may reside in the

1same municipality. The members shall hold office for staggered 5-year terms, as
2established by the counties creating the board. No member of the regional board of
3review may, while serving on the board hold a local public office, as defined in s. 19.42
4(7w), or a state public office, as defined in s. 19.42 (13). No member of the regional
5board of review may, while serving on the board, be employed by a local governmental
6unit, as defined in s. 19.42 (7u), or by a department, as defined in s. 19.42 (5). No
7member of the regional board of review may reside in a city conducting assessments
8under s. 70.991 (3). Each county board chairman shall appoint the members of the
9regional board of review from his or her county with the approval of the majority of
10the county board members, except that, if the county has a county executive, the
11county executive shall appoint the members of the regional board of review for his
12or her county with the approval of the county board members. The regional
13assessment unit shall establish the compensation of the regional board of review
14members.
SB21,2065 15Section 2065. 70.46 (4) of the statutes is amended to read:
SB21,815,316 70.46 (4) No board of review created under this section may be constituted
17convene unless it includes at least one voting member who, within 2 years of the
18board's first meeting, has
all board of review members have attended a training
19session under s. 73.03 (55) and unless that member is the municipality's chief
20executive officer or that officer's designee. The
at least once in the year prior to the
21board's first meeting. For municipalities conducting their own assessments under
22s. 70.991 (3), the
municipal clerk shall provide an affidavit to the department of
23revenue stating whether the requirement under this subsection has been fulfilled for
24all individuals serving on the municipal board of review. For county and regional
25board of review, the county clerk shall provide an affidavit to the department of

1revenue stating whether the requirement under this subsection as been fulfilled for
2all individuals from the county who are serving on the county or regional board of
3review
.
SB21,2066 4Section 2066. 70.47 (1) of the statutes is renumbered 70.47 (1) (a) and
5amended to read:
SB21,815,176 70.47 (1) (a) The A board of review created under s. 70.46 shall meet annually
7at any time during the 30-day period beginning on the 2nd Monday of May. In towns
8and villages the board shall meet at the town or village hall or some place designated
9by the town or village board. If there is no such hall, it shall meet at the clerk's office,
10or in towns at the place where the last annual town meeting was held
April. In cities
11that conduct assessments under s. 70.991, the board shall meet at the council
12chamber or some place designated by the council and or, in cities of the 1st class, in
13some place designated by the commissioner of assessments of such cities.. Subject
14to par. (b), a county or regional board of review shall meet at the place designated by
15the assessment administrator.
A majority shall constitute a quorum except that 2
16members may hold any hearing of the evidence required to be held by such board
17under subs. (8) and (10), if the requirements of sub. (9) are met.
SB21,2067 18Section 2067. 70.47 (1) (b) of the statutes is created to read:
SB21,815,2119 70.47 (1) (b) 1. A county board of review shall annually meet to examine the
20assessment rolls at least twice and hold the meetings in 2 different municipalities
21within the county.
SB21,815,2522 2. A regional board of review shall annually meet to examine the assessment
23roll at least once in each county that is participating in the regional assessment unit
24and at an additional time in a municipality that is different from the other
25municipalities where the board is meeting for that year.
SB21,2068
1Section 2068. 70.47 (2) of the statutes is amended to read:
SB21,816,112 70.47 (2) Notice. At least 15 days before the first session of the board of review,
3or at least 30 15 days before the first session of the board of review in any year in
4which the taxation district conducts a revaluation an assessment is conducted under
5s. 70.05, the clerk of the board shall publish a class 1 notice, place a notice in at least
63 public places and place a notice on the door of the town hall, of the village hall, of
7the council chambers or of the city hall
place where the board is meeting of the time
8and place of the first meeting of the board under sub. (3) and of the requirements
9under sub. (7) (aa) and (ac) to (af). The assessment administrator shall notify the
10department of revenue of the date and time.
A taxpayer who shows that the clerk
11failed to publish the notice under this subsection may file a claim under s. 74.37.
SB21,2069 12Section 2069. 70.47 (3) (a) (intro.) of the statutes is amended to read:
SB21,816,1413 70.47 (3) (a) (intro.) At its first meeting, and at subsequent meetings required
14under sub. (1) (b),
the board of review:
SB21,2070 15Section 2070. 70.47 (3) (ag) of the statutes is amended to read:
SB21,816,1916 70.47 (3) (ag) The In cities that conduct assessments under s. 70.991 (3), the
17assessor shall be present at the first meeting of the board of review. The assessment
18administrator shall be present at all county or regional board of review meetings
19required under sub. (1) (b).
SB21,2071 20Section 2071. 70.47 (3) (ar) of the statutes is repealed.
SB21,2072 21Section 2072. 70.47 (3) (b) of the statutes is repealed.
SB21,2073 22Section 2073. 70.47 (5) of the statutes is amended to read:
SB21,816,2423 70.47 (5) Records. The board of review clerk shall keep a record in the minute
24book of all proceedings of the board.
SB21,2074 25Section 2074. 70.47 (6m) (a) (intro.) of the statutes is amended to read:
SB21,817,4
170.47 (6m) (a) (intro.) A municipality, except a 1st class city or a 2nd class city,
2that conducts assessments under s. 70.991 (3), a county, or a regional assessment
3unit
shall remove, for the hearing on an objection, a member of the board of review
4for the municipality, county, or region if any of the following conditions applies apply:
SB21,2075 5Section 2075. 70.47 (6m) (a) 1. of the statutes is amended to read:
SB21,817,116 70.47 (6m) (a) 1. A person who is objecting to a valuation, at the time that the
7person provides written or oral notice of an intent to file an objection and at least 48
8hours before the first scheduled session of the board of review or at least 48 hours
9before the objection is heard if the objection is allowed under sub. (3) (a), requests the
10removal, except that no more than one member of the board of review may be
11removed under this subdivision.
SB21,2076 12Section 2076. 70.47 (6m) (b) of the statutes is amended to read:
SB21,817,1613 70.47 (6m) (b) A member of a board of review who would violate s. 19.59 by
14hearing an objection shall recuse himself or herself from that hearing. The
15municipal board of review clerk shall provide to the department of revenue an
16affidavit declaring whether the requirement under this paragraph is fulfilled.
SB21,2077 17Section 2077. 70.47 (6r) of the statutes is amended to read:
SB21,817,2118 70.47 (6r) Comments. Any person may provide to the municipal board of review
19clerk written comments about valuations, assessment practices, and the
20performance of an assessor. The board of review clerk shall provide all of those
21comments to the appropriate municipal, county, or regional officer.
SB21,2078 22Section 2078. 70.47 (7) (bb) of the statutes is repealed.
SB21,2079 23Section 2079. 70.47 (7) (c) of the statutes is repealed.
SB21,2080 24Section 2080. 70.47 (7) (d) of the statutes is created to read:
SB21,818,7
170.47 (7) (d) A taxpayer may file a written objection with the appropriate city,
2county, or regional board of review under this section alleging that the assessment
3of one or more items or parcels of property within the boundaries of the city, county,
4or regional assessment unit is radically out of proportion to the general level of
5assessment of all other property within the boundaries of the city, county, or regional
6assessment unit, if the value of such property, as specified in the assessment roll and
7open to inspection under this section, does not exceed $1,000,000.
SB21,2081 8Section 2081. 70.47 (8) (d) of the statutes is amended to read:
SB21,818,149 70.47 (8) (d) It may and upon request of either the assessor or the objector shall
10compel the attendance of witnesses for hearing, except objectors who may testify by
11telephone, and the production of all books, inventories, appraisals, documents and
12other data which may throw light upon the value of property, and, with regard to an
13objection that is subject to sub. (7) (c) or (16) (c), may, on a showing of good cause,
14compel the attendance of witnesses for depositions
.
SB21,2082 15Section 2082. 70.47 (8) (j) of the statutes is repealed.
SB21,2083 16Section 2083. 70.47 (10) (c) of the statutes is amended to read:
SB21,818,2117 70.47 (10) (c) Subpoena such witnesses, except objectors who may testify by
18telephone, as it deems necessary to testify concerning the value of such property and,
19except in the case of an assessment made by a county assessor pursuant to s. 70.99,

20the expense incurred shall be a charge against the district entity conducting the
21assessment pursuant to s. 70.991
.
SB21,2084 22Section 2084. 70.47 (12) of the statutes is amended to read:
SB21,819,423 70.47 (12) Notice of decision. Prior to final adjournment, the board of review
24shall provide the objector, or the appropriate party under sub. (10), notice by personal
25delivery or by mail, return receipt required, of the amount of the assessment as

1finalized by the board and an explanation of appeal rights and procedures under sub.
2(13) and ss. 70.85, 74.35 and 74.37. Upon delivering or mailing the notice under this
3subsection, the clerk of the board of review shall prepare an affidavit specifying the
4date when that notice was delivered or mailed.
SB21,2085 5Section 2085. 70.47 (13) of the statutes is amended to read:
SB21,820,56 70.47 (13) Review. Except as provided in this subsection and in ss. 70.85 and
774.37,
an appeal from the determination of the board of review shall be by an action
8for certiorari commenced within 90 days after the taxpayer receives the notice under
9sub. (12). The action shall be given preference. If the court on the appeal finds any
10error in the proceedings of the board which renders the assessment or the
11proceedings void, or if the court determines that the board lacked good cause to deny
12a request for a deposition subpoena,
it shall remand the assessment to the board for
13further proceedings in accordance with the court's determination and retain
14jurisdiction of the matter until the board has determined an assessment in
15accordance with the court's order. For this purpose, if final adjournment of the board
16occurs prior to the court's decision on the appeal, the court may order the governing
17body of the assessing authority to reconvene the board. If the appellant challenges
18the value determination that the board made at a proceeding under sub. (7) (c), the
19court shall presume that the board's valuation is correct, except that the
20presumption may be rebutted by a sufficient showing by the appellant that the
21valuation is incorrect. If the presumption is rebutted, the court shall determine the
22assessment without deference to the board of review and based on the record before
23the board of review, except that the court may consider evidence that was not
24available at the time of the hearing before the board, that the board refused to
25consider, or that the court otherwise determines should be considered in order to

1determine the correct assessment. In the event that an objection to the previous
2year's assessment has not been resolved, the parties may agree that the assessment
3for the previous year shall also apply for the current year and shall be included in
4the court's review of the prior year's assessment without an additional hearing by the
5board.
SB21,2086 6Section 2086. 70.47 (16) (a) of the statutes is amended to read:
SB21,821,237 70.47 (16) (a) In 1st class cities that conduct assessments under s. 70.991 (3),
8all objections to the amount or valuation of real or personal property shall be first
9made in writing and filed with the commissioner of assessments on or before the 3rd
10Monday in May. No person may, in any action or proceeding, question the amount
11or valuation of real or personal property in the assessment rolls of the city unless
12objections have been so filed. The board may not waive the requirement that
13objections be in writing. Persons who own land and improvements to that land may
14object to the aggregate valuation of that land and improvements to that land, but no
15person who owns land and improvements to that land may object only to the
16valuation of that land or only to the valuation of improvements to that land. If the
17objections have been investigated by a committee of the board of assessors under s.
1870.07 (6), the board of review may adopt the recommendation of the committee unless
19the objector requests or the board orders a hearing. At least 2 days' notice of the time
20fixed for the hearing shall be given to the objector or attorney and to the city attorney
21of the city. The provisions of the statutes relating to boards of review not inconsistent
22with this subsection apply to proceedings before the boards of review of 1st class
23cities, except that the board need not adjourn until the assessment roll is completed
24by the commissioner of assessments, as required in s. 70.07 (6), but may immediately
25hold hearings on objections filed with the commissioner of assessments, and the

1changes, corrections and determinations made by the board acting within its powers
2shall be prima facie correct. Appeal from the determination shall be by an action
3under sub. (13) for certiorari commenced within 90 days after the taxpayer receives
4the notice under sub. (12). The action shall be given preference. If the court on the
5appeal finds any error in the proceedings of the board that renders the assessment
6or the proceedings void or, with regard to an objection that is subject to par. (c), if the
7court determines that the board lacked good cause to deny a request for a deposition
8subpoena, it shall remand the assessment to the board for further proceedings in
9accordance with the court's determination and retain jurisdiction of the matter until
10the board has determined an assessment in accordance with the court's order. If the
11appellant challenges the value determination that the board made at a proceeding
12under sub. (16) (c), the court shall presume that the board's valuation is correct,
13except that the presumption may be rebutted by a sufficient showing by the
14appellant that the valuation is incorrect. If the presumption is rebutted, the court
15shall determine the assessment without deference to the board of review and based
16on the record before the board of review, except that the court may consider evidence
17that was not available at the time of the hearing before the board or that the board
18refused to consider, or that the court otherwise determines should be considered in
19order to determine the correct assessment. In the event that an objection to the
20previous year's assessment has not been resolved, the parties may agree that the
21assessment for the previous year shall also apply for the current year and shall be
22included in the court's review of the prior year's assessment without an additional
23hearing by the board.
SB21,2087 24Section 2087. 70.47 (16) (c) of the statutes is repealed.
SB21,2088 25Section 2088. 70.49 (4) of the statutes is amended to read:
SB21,822,2
170.49 (4) In this section "assessor" means an assessor or any person appointed
2or designated under s. 70.055 or 70.75.
Loading...
Loading...