2019 - 2020 LEGISLATURE
March 15, 2019 - Introduced by Joint Legislative Council. Referred to Committee
on Agriculture, Revenue and Financial Institutions.
SB96,1,4 1An Act to repeal 74.37 (2), 74.37 (3) (a), 74.37 (3) (b) and 74.37 (3) (c); to
2renumber and amend
74.37 (3) (d); and to amend 70.47 (2), 70.47 (8m), 74.37
3(title), 74.37 (1), 74.37 (4) and 74.37 (5) of the statutes; relating to: actions for
4excessive property tax assessments.
Analysis by the Legislative Reference Bureau
This bill is explained in the Notes provided by the Joint Legislative Council in
the bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
Joint Legislative Council prefatory note: This bill was prepared for the Joint
Legislative Council Study Committee on Property Tax Assessment Practices. Under
current law, a taxpayer who wishes to appeal a property tax assessment may choose
among several different opportunities for appeal, beginning with an opportunity for
informal discussion with the assessor during the “open book.” Following the “open book,”
the taxpayer must appeal his or her assessment in a hearing before the local board of
review, unless the board of review elects to waive the hearing requirement for the
taxpayer. Following action by the board of review, a taxpayer may continue the appeal
either before the department of revenue, under s. 70.85, Stats.; in circuit court under s.
70.47 (13), Stats.; or in circuit court under s. 74.37, Stats. The latter appeal under s. 74.37,
Stats., is referred to as an action for excessive assessment.

Under the process for appeal as an excessive assessment, a taxpayer must first file
a claim with the taxation district that collected the tax. If that claim is disallowed by the
taxation district, the taxpayer may bring an action for excessive assessment in circuit
court. Such an action must be filed within 90 days after disallowance of the claim by the
taxation district, unless the board of review waives its hearing requirement, in which
case the taxpayer's claim is deemed disallowed and the action under s. 74.37, Stats., must
be filed within 60 days.
Under the bill, a taxpayer may bring a circuit court action for excessive assessment
without first having to file a claim with the taxation district. Additionally, the bill
generally aligns the requirements for timely filing of appeal. With a limited exception for
first class cities, the bill specifies that a taxpayer also has 90 days to file an action under
s. 74.37, Stats., following waiver of a hearing by a board of review.
SB96,1 1Section 1. 70.47 (2) of the statutes is amended to read:
SB96,2,102 70.47 (2) Notice. At least 15 days before the first session of the board of review,
3or at least 30 days before the first session of the board of review in any year in which
4the taxation district conducts a revaluation under s. 70.05, the clerk of the board
5shall publish a class 1 notice, place a notice in at least 3 public places and place a
6notice on the door of the town hall, of the village hall, of the council chambers or of
7the city hall of the time and place of the first meeting of the board under sub. (3) and
8of the requirements under sub. (7) (aa) and (ac) to (af). A taxpayer who shows that
9the clerk failed to publish the notice under this subsection may file a claim an action
10under s. 74.37.
SB96,2 11Section 2. 70.47 (8m) of the statutes is amended to read:
SB96,3,312 70.47 (8m) Hearing waiver. The board may, at the request of the taxpayer or
13assessor, or at its own discretion, waive the hearing of an objection under sub. (8) or,
14in a 1st class city, under sub. (16) and allow the taxpayer to have the taxpayer's
15assessment reviewed under sub. (13). For purposes of this subsection, the board
16shall submit the notice of decision under sub. (12) using the amount of the taxpayer's
17assessment as the finalized amount. For purposes of this subsection, if the board
18waives the hearing, the waiver disallows the taxpayer's claim on excessive
19assessment under s. 74.37 (3) and, notwithstanding
Notwithstanding the time

1period under s. 74.37 (3) (d), if the board waives the hearing, the taxpayer has 60 days
2in a 1st class city and 90 days in any other city, town, or village from the notice of the
3hearing waiver in which to commence an action under s. 74.37 (3) (d).
SB96,3 4Section 3. 74.37 (title) of the statutes is amended to read:
SB96,3,5 574.37 (title) Claim on Action for an excessive assessment.
SB96,4 6Section 4. 74.37 (1) of the statutes is amended to read:
SB96,3,107 74.37 (1) Definition. In this section, a “claim for an excessive assessment" or
8an “action for an excessive assessment" means a claim or an action, respectively, by
9an aggrieved person to recover that amount of general property tax imposed because
10the assessment of property was excessive.
SB96,5 11Section 5. 74.37 (2) of the statutes is repealed.
SB96,6 12Section 6. 74.37 (3) (a) of the statutes is repealed.
SB96,7 13Section 7. 74.37 (3) (b) of the statutes is repealed.
SB96,8 14Section 8. 74.37 (3) (c) of the statutes is repealed.
SB96,9 15Section 9. 74.37 (3) (d) of the statutes is renumbered 74.37 (3) and amended
16to read:
SB96,3,2317 74.37 (3) Action on claim commencement. If the taxation district or county
18disallows the claim, the claimant may commence an action in circuit court to recover
19the amount of the claim not allowed.
A person may commence an action for an
20excessive assessment in circuit court against the taxation district, or county with a
21county assessor system, that collected the tax.
The action shall be commenced within
2290 days after the claimant person receives notice by registered or certified mail that
23the claim is disallowed
under s. 70.47 (12).
SB96,10 24Section 10. 74.37 (4) of the statutes is amended to read:
174.37 (4) Conditions. (a) No claim or action for an excessive assessment may
2be brought under this section unless the procedures for objecting to assessments
3under s. 70.47, except under s. 70.47 (13), have been complied with. This paragraph
4does not apply if notice under s. 70.365 was not given.
SB96,4,75 (b) No claim or action for an excessive assessment may be brought or
6maintained under this section unless the tax for which the claim action is filed, or
7any authorized installment of the tax, is timely paid under s. 74.11 or 74.12.
SB96,4,128 (c) No claim or action for an excessive assessment may be brought or
9maintained under this section if the assessment of the property for the same year is
10contested under s. 70.47 (13) or 70.85. No assessment may be contested under s.
1170.47 (13) or 70.85 if a claim an action is brought and maintained under this section
12based on the same assessment.
SB96,11 13Section 11. 74.37 (5) of the statutes is amended to read:
SB96,4,1814 74.37 (5) Interest. The amount of a claim filed under sub. (2) or an action
15commenced under sub. (3) may include interest at the average annual discount rate
16determined by the last auction of 6-month U.S. treasury bills before the objection per
17day for the period of time between the time when the tax was due and the date that
18the claim refund was paid.
SB96,4,1919 (End)