70.40 Occupational tax on iron ore concentrates.
70.41 Occupation tax on grain storage.
70.42 Occupation tax on coal.
70.421 Occupational tax on petroleum and petroleum products refined in this state.
70.425 Occupational tax on owners of domestic mink.
70.43 Correction of errors by assessors.
70.44 Assessment; property omitted.
70.45 Return and examination of rolls.
70.46 Boards of review; members; organization.
70.47 Board of review proceedings.
70.48 Assessor to attend board of review.
70.49 Affidavit of assessor.
70.501 Fraudulent valuations by assessor.
70.502 Fraud by member of board of review.
70.503 Civil liability of assessor or member of board of review.
70.51 Assessment review and tax roll in first class cities.
70.511 Delayed action of reviewing authority.
70.52 Clerks to examine and correct rolls.
70.53 Statement of assessment and exemptions.
70.555 Provisions directory.
70.57 Assessment of counties and taxation districts by department.
70.575 State assessment, time.
70.58 Forestation state tax.
70.60 Apportionment of state tax.
70.63 Apportionment of county taxes.
70.64 Review of equalized values.
70.67 Municipal treasurer's bond; substitute for.
70.68 Collection of taxes.
70.71 Proceedings if roll not made.
70.72 Clerical help on reassessment.
70.73 Correction of tax roll.
70.74 Lien of reassessed tax.
70.76 Board of correction.
70.77 Proceedings; inspection.
70.79 Power of supervisor of equalization.
70.80 Compensation; fees.
70.81 Statement of expenses.
70.82 Review of claims; payment.
70.83 Deputies; neglect; reassessment.
70.84 Inequalities may be corrected in subsequent year.
70.85 Review of assessment by department of revenue.
70.86 Descriptions, simplified system.
70.995 State assessment of manufacturing property.
70.01
70.01
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),
292.41 (6) (d) or
292.81, 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 to
70.395.
70.01 Annotation
The enactment of this chapter did not supersede the Milwaukee charter which exempts property leased by the city from taxation. Milwaukee v. Shoup Voting Machine Corp. 54 W (2d) 549, 196 NW (2d) 694.
70.01 Annotation
Property tax credit scheme under this chapter violated federal law by applying higher rate to railroad property than to commercial and industrial property. Burlington N.R. Co. v. Dept. of R. of S. of Wis. 604 F Supp. 1575 (1985).
70.02
70.02
Definition of general property. General property is all the taxable real and personal property defined in
ss. 70.03 and
70.04 except that which is taxed under
ss. 70.37 to
70.395 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.
70.03
70.03
Definition of real property. "Real property", "real estate" and "land", when used in
chs. 70 to
76,
78 and
79, include not only the land itself but all buildings and improvements thereon, and all fixtures and rights and privileges appertaining thereto, 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.
70.04
70.04
Definition of personal property. The term "personal property", as used in
chs. 70 to
79, shall include 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.
70.04(1)
(1) Personal property also includes 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.
70.04(2)
(2) The term "personal property", as used in
chs. 70 to
79, shall also include irrigation implements used by a farmer, including pumps, power units to drive the pumps, transmission units, sprinkler devices and sectional piping.
70.043(1)(1) A mobile home, as defined in
s. 66.058 (1) (d), 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 owner. In this section, a mobile home is "set upon a foundation" if it is off its wheels and is set upon some other support.
70.043(2)
(2) A mobile home, as defined in
s. 66.058 (1) (d), is personal property if the land upon which it is located is not owned by the mobile home owner or if the mobile home is not set upon a foundation or connected to utilities.
70.043 History
History: 1983 a. 342;
1985 a. 332 s.
253.
70.045
70.045
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.
70.045 History
History: 1989 a. 336;
1991 a. 39 s.
3714.
70.05
70.05
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.
70.05(2)
(2) 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.
70.05(3)
(3) The assessment of property of manufacturing establishments subject to assessment under
s. 70.995 shall be made according to that section.
70.05(4)
(4) 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.
70.05(5)(a)1.
1. "Assessed value" means with respect to each taxation district the total values established under
ss. 70.32 and
70.34, but excluding manufacturing property subject to assessment under
s. 70.995.
70.05(5)(a)2.
2. "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.
70.05(5)(a)3.
3. "Major class of property" means any class of property that includes more than 5% of the full value of the taxation district.
70.05(5)(b)
(b) Each taxation district shall assess property at full value at least once in every 5-year period.
70.05(5)(c)
(c) 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).
70.05(5)(d)
(d) 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% 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 subsequent year is not within 10% 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.
70.05(5)(f)
(f) If, in the year after the notice 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% 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 that the district's assessment staff is required to participate in the program under
s. 73.08 during the next year.
70.05(5)(g)
(g) If, in both the year in which a taxation district's assessment staff participates in the program under
s. 73.08 and in the next year, the department of revenue determines that the assessed value of each major class of property is not within 10% 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 succeeding year's assessment. 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.
70.055
70.055
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.
70.055(1)
(1) Certification requirements. An applicant for certification as an expert appraiser shall submit satisfactory evidence to the department of revenue as follows:
