Statutory authority: s. 227.11 (2) (a)
Statute interpreted: s. 73.09 (1)
SECTION 1. Tax 12.07 (2) (b) is amended to include the individual municipalities within Kenosha County. Prior to this time, Kenosha County was under a county assessor system. Due to the dissolution of the county assessor office, this rule delineates the requirements for these municipalities in regard to the Assessor 2 level of certification: the Town of Bristol, Town of Salem, Town of Somers, Village of Pleasant Prairie, Village of Twin Lakes, and City of Kenosha.
Text of Rules
SECTION 1. Tax 12.07 (2) (b) is amended to read:
Tax 12.07 (2) (b) Municipalities requiring an assessor 2 level of certification:
1. Town of Allouez - Brown county
2. Town of Bristol - Kenosha county
2. 3. Town of Caledonia - Racine county
3. 4. Town of Grand Chute - Outagamie county
4. 5. Town of Menasha - Winnebago county
5. 6. Town of Mt. Pleasant - Racine county
7. Town of Salem - Kenosha county
8. Town of Somers - Kenosha county
6. 9. Village of Ashwaubenon - Brown county
7.10. Village of Brown Deer - Milwaukee county
8.11. Village of Elm Grove - Waukesha county
9.12. Village of Fox Point - Milwaukee county
10.13. Village of Greendale - Milwaukee county
11.14. Village of Hales Corners - Milwaukee county
12.15. Village of Menomonee Falls - Waukesha county
16. Village of Pleasant Prairie - Kenosha county
13.17. Village of Shorewood - Milwaukee county
18. Village of Twin Lakes - Kenosha county
14.19. Village of Whitefish Bay - Milwaukee county
15.20. City of Appleton - Calumet, Outagamie and Winnebago counties
16.21. City of Beaver Dam - Dodge county
17.22. City of Beloit - Rock county
18.23. City of Brookfield - Waukesha county
19.24. City of Cudahy - Milwaukee county
20.25. City of DePere - Brown county
21.26. City of Eau Claire - Chippewa and Eau Claire counties
22.27. City of Fitchburg - Dane county
23.28. City of Fond du Lac - Fond du Lac county
24.29. City of Franklin - Milwaukee county
25.30. City of Glendale - Milwaukee county
26.31. City of Green Bay - Brown county
27.32. City of Greenfield - Milwaukee county
28.33. City of Janesville - Rock county
34. City of Kenosha - Kenosha county
29.35. City of LaCrosse - La Crosse county
30.36. City of Manitowoc - Manitowoc county
31.37. City of Marshfield - Marathon and Wood counties
32.38. City of Mequon - Ozaukee county
33.39. City of Middleton - Dane county
34.40. City of Monona - Dane county
35.41. City of Muskego - Waukesha county
36.42. City of Neenah - Winnebago county
37.43. City of New Berlin - Waukesha county
38.44. City of Oak Creek - Milwaukee county
39.45. City of Oconomowoc - Waukesha county
40.46. City of Oshkosh - Winnebago county
41.47. City of Racine - Racine county
42.48. City of Sheboygan - Sheboygan county
43.49. City of South Milwaukee - Milwaukee county
44.50. City of Stevens Point - Portage county
45.51. City of Sun Prairie - Dane county
46.52. City of Superior - Douglas county
47.53. City of Waukesha - Waukesha county
48.54. City of Wausau - Marathon county
49.55. City of Wauwatosa - Milwaukee county
50.56. City of West Allis - Milwaukee county
51.57. City of West Bend - Washington county
52.58. City of Wisconsin Rapids - Wood county
Initial Regulatory Flexibility Analysis
The rule order does not have a significant economic impact on a substantial number of small businesses.
Fiscal Estimate
Currently, all municipalities, except those in Kenosha County, require a specific level of assessor certification based on the complexity of the assessment. Municipalities in Kenosha County were not rated for a level of assessor certification because they were under a county assessor system, which has been dissolved.
The proposed rule adds six municipalities in Kenosha County to the list of those that require an Assessor 2 level of certification due to the complexity of the assessment.
Local Fiscal Effect:
Assessment costs are determined by the amount of work required to assess a municipality, not the assessor certification level. This means that the proposed rule has no fiscal effect on the six municipalities to which it pertains.
State Fiscal Effect:
The proposed rule will require minor changes to update the Wisconsin Property Assessment Manual.
Revenue
Notice is hereby given that pursuant to ss. 70.32 (2) (c) 1 and 227.24 (1), Stats., and interpreting s. 70.32 (2) and (2r) (a), Stats., the State of Wisconsin Department of Revenue will hold a public hearing at the time and place indicated below, to consider the emergency rule promulgated December 6, 1995, relating to the assessment of agricultural land in 1996.
Hearing Information
January 25, 1996   Room 207, GEF #3
Thursday   125 South Webster St.
Commencing at 1:00 p.m.   MADISON, WI
Analysis by the Dept. of Revenue
Statutory authority: ss. 70.32 (2) (c) 1 and 227.24 (1)
Statute interpreted: s. 70.32 (2) and (2r) (a)
Chapter Tax 18 is repealed and recreated to guide assessors in classifying and valuing agricultural property for the assessments on January 1, 1996.
Under prior law, agricultural land was assessed for property tax purposes at the market value of its highest and best use. 1995 Wis. Act 27 changes the way certain agricultural land is assessed for property taxes, and requires the Department of Revenue to promulgate rules and define terms necessary to implement the new assessment procedure.
This rule provides the following definitions:
Loading...
Loading...
Links to Admin. Code and Statutes in this Register are to current versions, which may not be the version that was referred to in the original published document.