AB576-ASA1,3,2
470.365 Notice of changed assessment. When the assessor assesses any
5taxable real property, or any improvements taxed as personal property under s. 77.84
6(1), and arrives at a different total than the assessment of it for the previous year,
7the assessor shall notify the person assessed if the address of the person is known
8to the assessor, otherwise the occupant of the property. If the assessor determines
9that land assessed under s. 70.32 (2r) for the previous year is no longer eligible to be
10assessed under s. 70.32 (2r), and the current classification under s. 70.32 (2) (a) is not
11undeveloped, agricultural forest, productive forest land, or other, the assessor shall
1notify the person assessed if the assessor knows the person's address, or otherwise
2the occupant of the property, that the person assessed may be subject to a conversion
3charge under s. 74.485. Any notice issued under this section shall be in writing and
4shall be sent by ordinary mail at least
15 30 days before the meeting of the board of
5review
or, 25 days before the meeting of the board of assessors in 1st class cities
, and
630 days before the meeting of the board of assessors in 2nd class cities that have a
7board of assessors under s. 70.075
and. The notice shall contain the amount of the
8changed assessment and the time, date, and place of the meeting of the local board
9of review or of the board of assessors. However, if the assessment roll is not complete,
10the notice shall be sent by ordinary mail at least
15
30 days prior to the date to which
11the board of review
or board of assessors has adjourned
, except that the notice shall
12be sent 25 days prior to the date to which the board of assessors in 1st class cities has
13adjourned. The assessor shall attach to the assessment roll a statement that the
14notices required by this section have been mailed and failure to receive the notice
15shall not affect the validity of the changed assessment, the resulting changed tax, the
16procedures of the board of review or of the board of assessors or the enforcement of
17delinquent taxes by statutory means. After the person assessed or the occupant of
18the property receives notice under this section, if the assessor changes the
19assessment as a result of the examination of the rolls as provided in s. 70.45 and the
20person assessed waives, in writing and on a form prescribed or approved by the
21department of revenue, the person's right to the
15-day notice of the changed
22assessment
under this section, no additional notice is required under this section.
23The secretary of revenue shall prescribe the form of the notice required under this
24section. The form shall include information notifying the taxpayer of the procedures
1to be used to object to the assessment. The form shall also indicate whether the
2person assessed may be subject to a conversion charge under s. 74.485.
AB576-ASA1,3,114
70.47
(2) Notice. At least
15 30 days before the first session of the board of
5review,
or 25 days before the first session of the board of assessors in a 1st class city, 6the clerk of the board
of review shall publish a class 1 notice, place a notice in at least
73 public places and place a notice on the door of the town hall, of the village hall, of
8the council chambers or of the city hall of the time and place of the first meeting of
9the board
of review under sub. (3) and of the requirements under sub. (7) (aa) and
10(ac) to (af). A taxpayer who shows that the clerk failed to publish the notice under
11this subsection may file a claim under s. 74.37.
AB576-ASA1,3,2513
70.47
(8) Hearing. (intro.) The board shall hear upon oath all persons who
14appear before it in relation to the assessment.
Instead of appearing in person at the
15hearing, the board may allow the property owner, or the property owner's
16representative, at the request of either person, to appear before the board, under
17oath, by telephone or to submit written statements, under oath, to the board. The
18board shall hear upon oath, by telephone, all ill or disabled persons who present to
19the board a letter from a physician, osteopath, physician assistant, as defined in s.
20448.01 (6), or advanced practice nurse prescriber certified under s. 441.16 (2) that
21confirms their illness or disability.
At the request of the property owner or the
22property owner's representative, the board may postpone and reschedule a hearing
23under this subsection, but may not postpone and reschedule a hearing more than
24once during the same session for the same property. The board at such hearing shall
25proceed as follows:
AB576-ASA1,4,112
70.47
(8m) Hearing waiver. The board may, at the request of the taxpayer or
3assessor, or at its own discretion, waive the hearing of an objection under sub. (8) or,
4in a 1st class city, under sub. (16) and allow the taxpayer to have the taxpayer's
5assessment reviewed under sub. (13). For purposes of this subsection, the board
6shall submit the notice of decision under sub. (12) using the amount of the taxpayer's
7assessment as the finalized amount. For purposes of this subsection, if the board
8waives the hearing, the waiver disallows the taxpayer's claim on excessive
9assessment under s. 74.37 (3) and, notwithstanding the time period under s. 74.37
10(3) (d), the taxpayer has 60 days from the notice of the hearing waiver in which to
11commence an action under s. 74.37 (3) (d).
