Municipal treasurer's bond; substitute for.
Collection of taxes.
Proceedings if roll not made.
Clerical help on reassessment.
Correction of tax roll.
Lien of reassessed tax.
Board of correction.
Power of supervisor of equalization.
Statement of expenses.
Review of claims; payment.
Deputies; neglect; reassessment.
Inequalities may be corrected in subsequent year.
Review of assessment by department of revenue.
State assessment of commercial property.
Descriptions, simplified system.
State assessment of manufacturing property.
General property taxes; upon whom levied.
Taxes shall be levied, under this chapter, upon all general property in this state except property that is exempt from taxation. Real estate taxes and personal property taxes are deemed to be levied when the tax roll in which they are included has been delivered to the local treasurer under s. 74.03
. When so levied such taxes are a lien upon the property against which they are charged. That lien is superior to all other liens, except a lien under s. 292.31 (8) (i)
, and is effective as of January 1 in the year when the taxes are levied. Liens of special assessments of benefits for local improvements shall be in force as provided by the charter or general laws applicable to the cities that make the special assessments. In this chapter, unless the context requires otherwise, references to “this chapter" do not include ss. 70.37
The enactment of this chapter did not supersede the Milwaukee city charter, which exempts from taxation property leased by the city. Milwaukee v. Shoup Voting Machine Corp. 54 Wis. 2d 549
, 196 N.W.2d 694
Property held in trust by the federal government for the Menominee tribe and tribal members is not subject to state taxation. 66 Atty. Gen. 290.
Definition of general property.
General property is all the taxable real and personal property defined in ss. 70.03
except that which is taxed under ss. 70.37
and ch. 76
and subchs. I
and VI of ch. 77
. General property includes manufacturing property subject to s. 70.995
, but assessment of that property shall be made according to s. 70.995
Definition of real property. 70.03(1)(1)
In chs. 70
, and 79
, “real property," “real estate," and “land" include not only the land itself but all buildings and improvements thereon, and all fixtures and rights and privileges appertaining thereto, except as provided in sub. (2)
and except that for the purpose of time-share property, as defined in s. 707.02 (32)
, real property does not include recurrent exclusive use and occupancy on a periodic basis or other rights, including, but not limited to, membership rights, vacation services, and club memberships.
“Real property" and “real estate" do not include any permit or license required to place, operate, or maintain at a specific location one or more articles of personal property described under s. 70.04 (3)
or any value associated with the permit or license.
Income that is attributable to land, rather than personal to the owner, is inextricably intertwined with the land and is transferable to future owners. This income may be included in the land's assessment because it appertains to the land. Income from managing separate off-site property may be inextricably intertwined with land and subject to assessment if the income is generated primarily on the assessed property itself. ABKA Ltd. v. Fontana-On-Geneva-Lake, 231 Wis. 2d 328
, 603 N.W.2d 217
Definition of personal property.
In chs. 70
, “personal property" includes all of the following:
All goods, wares, merchandise, chattels, and effects, of any nature or description, having any real or marketable value, and not included in the term “real property," as defined in s. 70.03
Toll bridges; private railroads and bridges; saw logs, timber, and lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at home or abroad; ferry boats, including the franchise for running the same; ice cut and stored for use, sale, or shipment; beginning May 1, 1974, manufacturing machinery and equipment as defined in s. 70.11 (27)
, and entire property of companies defined in s. 76.28 (1)
, located entirely within one taxation district.
Irrigation implements used by a farmer, including pumps, power units to drive the pumps, transmission units, sprinkler devices, and sectional piping.
An off-premises advertising sign. In this subsection, “off-premises advertising sign" means a sign that does not advertise the business or activity that occurs at the site where the sign is located.
Mobile homes and manufactured homes. 70.043(1)(1)
A mobile home, as defined in s. 101.91 (10)
, or a manufactured home, as defined in s. 101.91 (2)
, is an improvement to real property if it is connected to utilities and is set upon a foundation upon land which is owned by the mobile home or manufactured home owner. In this section, a mobile home or manufactured home is “set upon a foundation" if it is off its wheels and is set upon some other support.
A mobile home, as defined in s. 101.91 (10)
, or a manufactured home, as defined in s. 101.91 (2)
, is personal property if the land upon which it is located is not owned by the mobile home or manufactured home owner or if the mobile home or manufactured home is not set upon a foundation or connected to utilities.
Under sub. (1), a mobile home is an improvement to real property if the home is resting for more than a temporary time, in whole or in part, on some means of support other than its wheels. Ahrens v. Town of Fulton, 2002 WI 29
, 251 Wis. 2d 135
, 641 N.W.2d 423
Taxation district defined.
Except as provided in s. 70.114 (1) (e)
, in this chapter, “taxation district" means a town, village or city in which general property taxes are levied and collected.
History: 1989 a. 336
; 1991 a. 39
Valuation of property; assessors in cities, towns and villages. 70.05(1)(1)
The assessment of general property for taxation in all the towns, cities and villages of this state shall be made according to this chapter unless otherwise specifically provided. There shall be elected at the spring election one assessor for each taxation district not subject to assessment by a county assessor under s. 70.99
if election of the assessor is provided. Commencing with the 1977 elections and appointments made on and after January 1, 1977, no person may assume the office of town, village, city or county assessor unless certified by the department of revenue under s. 73.09
as qualified to perform the functions of the office of assessor. If a person who has not been so certified is elected to the office, the office shall be vacant and the appointing authority shall fill the vacancy from a list of persons so certified by the department of revenue.
The governing body of any town, city or village not subject to assessment by a county assessor under s. 70.99
may provide for the selection of one or more assistant assessors to assist the assessor in the discharge of the assessor's duties.
The assessment of property of manufacturing establishments subject to assessment under s. 70.995
shall be made according to that section.
All assessment personnel, including personnel of a county assessor system under s. 70.99
, appointed under this section on or after January 1, 1977, shall have passed an examination and have been certified by the department of revenue as qualified for performing the functions of the office.
A taxation district assessor may not enter upon a person's real property for purposes of conducting an assessment under this chapter more than once in each year, except that an assessor may enter upon a person's real property for purposes of conducting an assessment under this chapter more often if the property owner consents. A property owner may deny entry to an assessor of the interior of the owner's residence if the owner has given prior notice to the assessor that the assessor may not enter the interior of the residence without the property owner's permission. Each taxation district assessor shall create and maintain a database identifying all such property owners in the taxation district. A property owner's refusal to allow the assessor to enter the interior of the owner's residence shall not preclude the property owner from appearing before the board of review to object to the property's valuation, as provided under s. 70.47 (7)
, and the assessor may not increase the property's valuation based solely on the property owner's refusal to allow entry.
If a taxation district assessor is requesting to view the interior of a residence, the assessor shall provide written notice to the property owner of the property owner's rights regarding the inspection of the interior of the owner's residence. The notice shall be in substantially the following form:
PROPERTY OWNER RIGHTS
You have the right to refuse entry into your residence pursuant to section 70.05 (4m) of the Wisconsin statutes. Entry to view your property is prohibited unless voluntarily authorized by you. Pursuant to section 70.05 (4m) of the Wisconsin statutes, you have the right to refuse a visual inspection of the interior of your residence and your refusal to allow an interior inspection of your residence will not be used as the sole reason for increasing your property tax assessment. Refusing entry to your residence also does not prohibit you from objecting to your assessment pursuant to section 70.47 (7) of the Wisconsin statutes. Please indicate your consent or refusal to allow an interior visual inspection of your residence.
“Assessed value" means with respect to each taxation district the total values established under ss. 70.32
, but excluding manufacturing property subject to assessment under s. 70.995
“Full value" means with respect to each taxation district the total value of property as determined under s. 70.57 (1)
, but excluding manufacturing property subject to assessment under s. 70.995
“Major class of property" means any class of property that includes more than 10 percent of the full value of the taxation district.
Each taxation district shall assess property at full value at least once in every 5-year period. Before a city, village, or town assessor conducts a revaluation of property under this paragraph, the city, village, or town shall publish a notice on its municipal website that a revaluation will occur and the approximate dates of the property revaluation. The notice shall also describe the authority of an assessor, under ss. 943.13
, to enter land. If a municipality does not have a website, it shall post the required information in at least 3 public places within the city, village, or town.
Annually beginning in 1992, the department of revenue shall determine the ratio of the assessed value to the full value of all taxable general property and of each major class of property of each taxation district and publish its findings in the report required under s. 73.06 (5)
If the department of revenue determines that the assessed value of each major class of property of a taxation district, including 1st class cities, has not been established within 10 percent of the full value of the same major class of property during the same year at least once during the 4-year period consisting of the current year and the 3 preceding years, the department shall notify the clerk of the taxation district of its intention to proceed under par. (f)
if the taxation district's assessed value of each major class of property for the first year following the 4-year period is not within 10 percent of the full value of the same major class of property. The department's notice shall be in writing and mailed to the clerk of the taxation district on or before November 1 of the year of the determination.
If, in the first year following the 4-year period under par. (d)
, the department of revenue determines that the assessed value of each major class of property of a taxation district, including 1st class cities, has not been established within 10 percent of the full value of the same major class of property, the department shall notify the clerk of the taxation district in writing on or before November 1 of the year of determination of the department's intention to proceed under par. (g)
if the taxation district's assessed value of each major class of property for the 2nd year following the 4-year period under par. (d)
is not within 10 percent of the full value of the same major class of property.
If, in the 2nd year following the 4-year period under par. (d)
, the department of revenue determines that the assessed value of each major class of property is not within 10 percent of the full value of the same major class of property, the department shall order special supervision under s. 70.75 (3)
for that taxation district for the assessments of the 3rd year following the 4-year period under par. (d)
. That order shall be in writing and shall be mailed to the clerk of the taxation district on or before November 1 of the year of the determination.
Compliance with the requirement of sub. (5) that property be assessed at fair value at least once every 5 years is not a substitute for compliance with the uniformity clause and the requirement of s. 70.32 (1) that the property be valued using the best evidence available. Noah's Ark Family Park v. Village of Lake Delton, 210 Wis. 2d 301
, 565 N.W.2d 230
(Ct. App. 1997), 96-1074
Expert assessment help.
If the governing body of any town, village or city not subject to assessment by a county assessor under s. 70.99
determines that it is in the public interest to employ expert help to aid in making an assessment in order that the assessment may be equitably made in compliance with law, the governing body may employ such necessary help from persons currently certified by the department of revenue as expert appraisers. If the help so employed is the department of revenue, the department shall designate the persons in its employ responsible for the assessment. If the emergency help so employed is a corporation the corporation shall designate the persons in its employ responsible for the assessment.
(1) Certification requirements.
An applicant for certification as an expert appraiser shall submit satisfactory evidence to the department of revenue as follows:
That the applicant has acquired a thorough knowledge of appraisal techniques and general property assessment standards.
That through examination given by the department of revenue he or she has demonstrated to the department that he or she possesses the necessary qualifications for certification of assessors as described in s. 73.09
(3) Standard specifications.
The department of revenue shall prescribe standard specifications relating to assessment work performed by expert appraisers other than the department of revenue. No contract for expert help may be approved by the department of revenue unless the contract is submitted on standard contract forms prescribed by the department. If the department of revenue acts as the expert help it shall perform the assessment duties in accordance with the standard specifications.
NOTE: Sub. (3) is shown as renumbered from sub. (3) (a) by the legislative reference bureau under s. 13.92 (1) (bm) 2.
When appointed, expert help, together with the assessor, shall act together as an assessment board in exercising the powers and duties of the assessor during this employment, and the concurrence of a majority of the board is necessary to determine any matter upon which they are required to act. All persons appointed or designated as emergency help shall file the official oath under s. 19.01
(5) Department of revenue costs.
All costs of the department of revenue in connection with assessment under this section shall be borne by the taxation district. These receipts shall be credited to the appropriation under s. 20.566 (2) (h)
. Past due accounts shall be certified on or before the 4th Monday of August of each year and included in the next apportionment of state special charges to local units of government.
Assessments, where made; first class city districts; assessors; appointment, removal. 70.06(1)(1)
In cities of the 1st class the assessment of property for taxation shall be under the direction of the city commissioner of assessments, who shall perform such duties in relation thereto as are prescribed by the common council, and the assessment rolls of the city shall be made as the council directs, except where such city of the 1st class is under the jurisdiction of a county assessor under s. 70.99
. Manufacturing property subject to s. 70.995
shall be assessed according to that section.
The commissioner of assessments may, with the approval of the common council, appoint one chief assessor, one or more supervising assessors and supervising assessor assistants, one or more property appraisers, and other expert technical personnel that the commissioner of assessments considers to be necessary in order that all valuations throughout the city are uniformly made in accordance with the law. The chief assessor, supervising assessors, and supervising assessor assistants shall exercise the direction and supervision over assessment procedure and shall perform the duties in relation to the assessment of property that the commissioner of assessments determines. Together with the chief assessor and the assessment analysis manager, they shall be members of the board of assessors and shall hold office in the same manner as assessors. Certification of the assessment roll shall be limited to the members of the board of assessors.
No person may assume the office of commissioner of assessments, chief assessor, assessment analysis manager, systems and administration supervisor, title records supervisor, supervising assessor, supervising assessor assistant, or property appraiser appointed under sub. (2)
, unless certified by the department of revenue under s. 73.09
as qualified to perform the functions of the office of assessor. If a person who has not been so certified is appointed to the office, the office shall be vacant and the appointing authority shall fill the vacancy from a list of persons so certified by the department of revenue.
This section shall not apply to a city of the 1st class after it has come under a county assessor system.
Functions of board of assessors in first class cities. 70.07(1)(1)
In all 1st class cities the several assessors shall make their assessments available to the commissioner of assessments on or before the 2nd Monday in May in each year.
The commissioner of assessments shall publish a class 3 notice, under ch. 985
, that on the days named, the assessments for the city will be open for examination by the taxable inhabitants of the city. On the 2nd Monday of May the commissioner of assessments shall call together all of the assessors, and the other members of the board of assessors as provided in s. 70.06 (2)
, and they together with the commissioner of assessments shall constitute an assessment board.
To the end that all valuations throughout the city shall be made on a uniform basis, such board of assessors, under the direction and supervision of the commissioner of assessments, shall compare the valuations so secured, making all necessary corrections and all other just and necessary changes to arrive at the true value of property within the city; and the commissioner of assessments may direct that all objections to valuations filed under s. 70.47 (16)
shall be investigated by such board.