LRB-4178/1
JK:klm
2017 - 2018 LEGISLATURE
September 14, 2017 - Introduced by Senators Harsdorf, Bewley and Olsen,
cosponsored by Representatives Novak, Hintz, Edming, Steffen and Tusler.
Referred to Committee on Economic Development, Commerce and Local
Government.
SB405,1,2 1An Act to amend 74.37 (3) (d) of the statutes; relating to: providing evidence
2in defense of a claim for excessive assessment.
Analysis by the Legislative Reference Bureau
Current law allows a property owner to recover the amount of property taxes
paid as a result of what the property owner believes is an excessive property tax
assessment. The property owner must file a claim with the taxation district where
the property is located. If the taxation district denies the claim, the property owner
may commence an action in circuit court to recover the amount of the claim. This bill
provides that the taxation district may present as evidence to the circuit court
appraisals to support the challenged assessment and the count may not reject any
such appraisal solely because the valuation determined by the appraisal is higher
than the assessment.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB405,1 3Section 1. 74.37 (3) (d) of the statutes is amended to read:
SB405,2,54 74.37 (3) (d) If the taxation district or county disallows the claim, the claimant
5may commence an action in circuit court to recover the amount of the claim not
6allowed. The action shall be commenced within 90 days after the claimant receives

1notice by registered or certified mail that the claim is disallowed. The taxation
2district or county may present as evidence to the circuit court appraisals to support
3the challenged assessment, and the court may not reject any such appraisal solely
4because the valuation determined by the appraisal is higher than the challenged
5assessment.
SB405,2,66 (End)
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