70.42 Occupation tax on coal.
70.421 Occupational tax on petroleum and petroleum products refined in this state.
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 to counties.
70.63 Apportionment of county and state taxes to municipalities.
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) 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 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 (1972).
70.01 Annotation
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.
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.
70.03 Annotation
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 (1999),
98-0851.
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.
70.04 Annotation
Billboard permits are real property, as defined in s. 70.03. The income attributable to the permit is properly included in the real property tax assessment, not the personal property tax assessment of the billboard. Any value attributable to the billboard permits is not inextricably intertwined with the structure of the billboards. The primary value of the permits is unrelated to the structures; rather, the primary value of the permits appertains to the location of the underlying real estate. Adams Outdoor Advertising, Ltd. v. City of Madison, 2006 WI 104,
294 Wis. 2d 441,
717 N.W.2d 803,
05-0508.
70.043
70.043
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.
70.043(2)
(2) 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.
70.043 Annotation
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,
99-2466.
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(4m)
(4m) 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 if the owner has given prior notice to the assessor that the assessor may not enter the property 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.
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. 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 Web site 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 and
943.15, to enter land. If a municipality does not have a Web site, it shall post the required information in at least 3 public places within the city, village, or town.
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.
70.05 Annotation
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. Affirmed.
216 Wis. 2d 387,
573 N.W.2d 852 (1998),
96-1074.
