LRB-2187/1
JK:amn&cjs
2023 - 2024 LEGISLATURE
May 25, 2023 - Introduced by Representatives Allen, Binsfeld, Bodden,
Brandtjen, Edming, Green, Gundrum, Moses, Murphy, O'Connor,
Ortiz-Velez, Palmeri, Rettinger, Schraa and Shankland, cosponsored by
Senators Quinn, Feyen, Stroebel and Tomczyk. Referred to Committee on
Housing and Real Estate.
AB292,1,2 1An Act to amend 70.365 of the statutes; relating to: sending notice of changed
2assessment by email.
Analysis by the Legislative Reference Bureau
Under current law, if a person's property tax assessment has changed from the
previous year's assessment, the assessor is required to provided a notice of changed
assessment to the taxpayer by ordinary mail at least 15 days before the meeting of
the board of review or board of assessors so that the taxpayer has sufficient notice
to file an objection to the assessment. This bill requires the assessor to also send the
notice by email if the taxpayer's email has been filed with the assessor. In addition,
the bill requires that the assessor send the notice of changed assessment 30 days,
rather than 15 days, prior to the meeting of the board of review or board of assessors.
For further information see the local fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB292,1 3Section 1. 70.365 of the statutes is amended to read:
AB292,3,21 470.365 Notice of changed assessment. When the assessor assesses any
5taxable real property, or any improvements taxed as personal property under s. 77.84

1(1), and arrives at a different total than the assessment of it for the previous year,
2the assessor shall notify the person assessed if the physical or email address of the
3person is known to the assessor, otherwise the occupant of the property. However,
4the assessor is not required to provide notice under this section if land is classified
5as agricultural land, as defined in s. 70.32 (2) (c) 1g., for the current year and previous
6year and the difference between the assessments is $500 or less. If the assessor
7determines that land assessed under s. 70.32 (2r) for the previous year is no longer
8eligible to be assessed under s. 70.32 (2r), and the current classification under s.
970.32 (2) (a) is not undeveloped, agricultural forest, productive forest land, or other,
10the assessor shall notify the person assessed if the assessor knows the person's
11physical or email address, or otherwise the occupant of the property, that the person
12assessed may be subject to a conversion charge under s. 74.485. Any notice issued
13under this section shall be in writing and shall be sent by ordinary mail and by email,
14if an email address is filed with the assessor,
at least 15 30 days before the meeting
15of the board of review or before the meeting of the board of assessors in 1st class cities
16and in 2nd class cities that have a board of assessors under s. 70.075 , except that, in
17any year in which the taxation district conducts a revaluation under s. 70.05, the
18notice shall be sent at least 30 days before the meeting of the board of review or board
19of assessors
. The notice shall contain the amount of the changed assessment and the
20time, date, and place of the meeting of the local board of review or of the board of
21assessors. The notice shall also include the following: “Under Wisconsin law,
22generally, the assessor may not change the assessment of property based solely on
23the recent arm's length sale of the property without adjusting the assessed value of
24comparable properties in the same market area. For information on the assessment
25of properties that have recently sold, visit the Internet site of the Department of

1Revenue at ... (Internet site address).” However, if the assessment roll is not
2complete, the notice shall be sent by ordinary mail and by email, if an email address
3is filed with the assessor,
at least 15 30 days prior to the date to which the board of
4review or board of assessors has adjourned, except that, in any year in which the
5taxation district conducts a revaluation under s. 70.05, the notice shall be sent at
6least 30 days prior to the date to which the board of review or board of assessors has
7adjourned
. The assessor shall attach to the assessment roll a statement that the
8notices required by this section have been mailed and emailed, if the email address
9is filed with the assessor,
and failure to receive the notice shall not affect the validity
10of the changed assessment, the resulting changed tax, the procedures of the board
11of review or of the board of assessors or the enforcement of delinquent taxes by
12statutory means. After the person assessed or the occupant of the property receives
13notice under this section, if the assessor changes the assessment as a result of the
14examination of the rolls as provided in s. 70.45 and the person assessed waives, in
15writing and on a form prescribed or approved by the department of revenue, the
16person's right to the notice of the changed assessment under this section, no
17additional notice is required under this section. The secretary of revenue shall
18prescribe the form of the notice required under this section. The form shall include
19information notifying the taxpayer of the procedures to be used to object to the
20assessment. The form shall also indicate whether the person assessed may be
21subject to a conversion charge under s. 74.485.
AB292,3,2222 (End)
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