9. Forbids objectors to contact, or provide information to, members of the board
about the objection except at a hearing of the board.
10. Requires objectors to provide to the board a list of their witnesses, their
attorneys' names, an estimate of the length of time that the hearing will take, their
estimate of the value of their land and of their buildings and the information that
they used to arrive at their estimates.
11. Requires a person who is objecting to an assessment that was made by the
income method to provide to the assessor all of the information about income that the
assessor requests.
12. Requires DOR to provide training and instructional materials for board of
review members.
13. Specifies that the board may not lower an assessment if the objector
presents no evidence.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB1059, s. 1 1Section 1. 17.14 (1) (i) of the statutes is created to read:
AB1059,2,32 17.14 (1) (i) Making a change in the property tax roll after it is opened for
3examination under s. 70.47 (3).
AB1059, s. 2 4Section 2. 70.365 of the statutes is amended to read:
AB1059,3,13 570.365 Notice of higher assessment. When the assessor places a valuation
6of any taxable real property, or of any improvements taxed as personal property
7under s. 77.84 (1), which is $300 20% or more higher than the valuation placed on
8it for the previous year, the assessor shall notify the person assessed if the address
9of the person is known to the assessor, otherwise the occupant of the property. The
10notice shall be in writing and shall be sent by ordinary mail at least 10 20 days before

1the meeting of the board of review or before the meeting of the board of assessors in
21st class cities and in 2nd class cities that have a board of assessors under s. 70.075
3and shall contain the amount of the increased assessment and the date of the
4meeting of the local board of review or of the board of assessors. However, if the
5assessment roll is not complete, the notice shall be sent by ordinary mail at least 10
620 days prior to the date to which the board of review has adjourned. The assessor
7shall attach to the assessment roll a statement that the notices required by this
8section have been mailed and failure to receive the notice shall not affect the validity
9of the increased assessment, the resulting increased tax, the procedures of the board
10of review or of the board of assessors or the enforcement of delinquent taxes by
11statutory means. The secretary of revenue shall by rule prescribe the form of the
12notice required under this section. The form shall include information notifying the
13taxpayer of the procedures to be used to object to the assessment.
AB1059, s. 3 14Section 3. 70.47 (2) of the statutes is repealed and recreated to read:
AB1059,3,1815 70.47 (2) Notice. At least 10 days before each meeting, the clerk of the board
16of review shall publish a class 1 notice of the meeting of the board of review under
17sub. (3) at which the property tax roll is open for examination and of the board's first
18meeting to hear objections to valuations.
AB1059, s. 4 19Section 4. 70.47 (3) (a) of the statutes is renumbered 70.47 (3) and amended
20to read:
AB1059,4,1921 70.47 (3) Sessions. At its first meeting, the board of review shall receive the
22assessment roll and sworn statements from the clerk and prior to adjournment shall
23be in session at least one day from 10 a.m. to 4 p.m., except for a one hour recess for
24lunch,
2 hours for taxpayers to appear and examine the assessment roll and other
25assessment data and be heard in relation to the assessment . Booklets under s. 73.03

1(51) shall be available at that meeting. If the assessor is an employe of the
2municipality, the assessor shall be present when the roll and data are available for
3examination. At its first meeting, the board shall set the time when it will hear each
4objection that it has received. The board shall notify each objector, at least 72 hours
5before his or her objection is to be heard, of the time of that hearing. The board may
6not hear objections until at least 5 days have elapsed since its first meeting
. If the
7assessment roll is not completed, the board shall adjourn for such time as is
8necessary to complete the roll, and shall post a written notice on the outer door of the
9place of meeting stating to what time the meeting is adjourned. With respect to the
10assessment rolls of taxing districts prepared by a county assessor, the board of review
11as constituted under s. 70.99 (10) shall schedule meetings in each taxing district on
12specific dates beginning with the 2nd Monday of April no sooner than 5 working days
13after the roll is first made available for examination by taxpayers
and shall be in
14session on the specified dates from 10 a.m. to 4 p.m., except for a one hour recess for
15lunch, for taxpayers to appear and examine the assessment roll and other
16assessment data and
be heard in relation to the assessment. Notice of the time and
17place of meeting shall be posted in advance by the clerk of the taxing district in at
18least 3 public places and on the door of the village hall, council chambers or city hall
19or the town hall on the date set by the board of review.
AB1059, s. 5 20Section 5. 70.47 (3) (b) of the statutes is repealed.
AB1059, s. 6 21Section 6. 70.47 (6m) of the statutes is created to read:
AB1059,4,2322 70.47 (6m) Replacement of a member. A municipality shall replace a member
23of the board of review if any of the following conditions applies:
AB1059,5,224 (a) A person who is objecting to a valuation, at the time that the person files
25the objection and at least 72 hours before the first scheduled session of the board of

1review, requests a replacement, except that no more than one member of the board
2of review may be replaced under this paragraph.
AB1059,5,43 (b) A member of the board of review has a conflict of interest or a bias in regard
4to the objection.
AB1059, s. 7 5Section 7. 70.47 (6r) of the statutes is created to read:
AB1059,5,96 70.47 (6r) Comments. Any person may provide to the clerk of the board of
7review written comments about valuations, assessment practices and the
8performance of an assessor. The clerk shall provide all of those comments to the
9board of review.
AB1059, s. 8 10Section 8. 70.47 (7) (a) of the statutes is amended to read:
AB1059,6,211 70.47 (7) (a) Objections to the amount or valuation of property shall first be
12made in writing and filed with the clerk of the board of review prior to adjournment
13of public hearings by the board. If the board is in session 5 days, including its first
14meeting and any adjourned meetings, all
All objections shall be filed within such the
15time that the board is in session unless failure to file within such time is waived by
16the board upon a showing of good cause for such failure. The board may require such
17objections to be submitted on forms approved by the department of revenue. Persons
18who own land and improvements to that land may object to the aggregate valuation
19of that land and improvements to that land, but no person who owns land and
20improvements to that land may object
only to the valuation of that land or only to the
21valuation of improvements to that land. No person shall be allowed in any action or
22proceedings to question the amount or valuation of property unless such written
23objection has been filed and such person in good faith presented evidence to such
24board in support of such objections and made full disclosure before said board, under
25oath of all of that person's property liable to assessment in such district and the value

1thereof. The requirement that it be in writing may be waived by express action of
2the board.
AB1059, s. 9 3Section 9. 70.47 (7) (aa) of the statutes is amended to read:
AB1059,6,84 70.47 (7) (aa) No person shall be allowed to appear before the board of review,
5to testify to the board by telephone or to contest the amount of any assessment of real
6or personal property if the person has refused a reasonable written request by
7certified mail of the assessor to view such property. The board shall determine
8whether a written request was reasonable.
AB1059, s. 10 9Section 10. 70.47 (7) (ac), (ad), (ae) and (af) of the statutes are created to read:
AB1059,6,1310 70.47 (7) (ac) After the first meeting of the board of review and before the
11board's final adjournment, no person who is objecting to a valuation may contact, or
12provide information to, a member of the board about that person's objection except
13at a session of the board.
AB1059,6,1814 (ad) No person may object to a valuation unless, at least 72 hours before the
15first meeting of the board, that person provides to the clerk of the board of review a
16list of the witnesses whom the person intends to call, the names of all attorneys who
17will represent the person at the hearing and the person's estimate of the length of
18time that the hearing will take.
AB1059,6,2319 (ae) No person may object to a valuation unless, at least 72 hours before the first
20meeting of the board, the person specifies, in writing, the person's estimate of the
21value of the land and of the improvements that are the subject of the person's
22objection and specifies the information that the person used to arrive at that
23estimate.
AB1059,7,324 (af) No person may object to a valuation that was made by using the income
25method unless the person supplies to the assessor all of the information about income

1that the assessor requests. No person may divulge information about income that
2is provided to the assessor under this paragraph to any person who is not a member
3of the board of review.
AB1059, s. 11 4Section 11. 70.47 (7) (b) of the statutes is repealed.
AB1059, s. 12 5Section 12. 70.47 (8) (g), (h), (i) and (j) of the statutes are created to read:
AB1059,7,66 70.47 (8) (g) All determinations of objections shall be by roll call vote.
AB1059,7,107 (h) The assessor shall provide to the board specific information about the
8methods that the assessor used to determine the valuation to which objection is made
9and shall provide to the board the information that the assessor used to determine
10that valuation.
AB1059,7,1311 (i) The board may not lower the valuation to which objection is made unless the
12objector or the objector's attorney provides evidence, or calls witnesses, to support
13a change in the valuation.
AB1059,7,1414 (j) The board shall presume that the assessor's valuation is correct.
AB1059, s. 13 15Section 13. 70.47 (9) (a) of the statutes is amended to read:
AB1059,7,2316 70.47 (9) (a) From the evidence before it the board shall determine whether the
17assessor's valuation is correct. If the valuation is too high or too low, it the board shall
18raise or lower the same valuation accordingly and shall state on the record the correct
19value and that that value is reasonable in light of all of the relevant evidence that
20the board received
. A majority of the members of the board present at the meeting
21to make the determination shall constitute a quorum for purposes of making such
22determination, and a majority vote of the quorum shall constitute the determination.
23In the event there is a tie vote, the assessor's valuation shall be sustained.
AB1059, s. 14 24Section 14. 70.47 (18) (a) of the statutes is renumbered 70.47 (18).
AB1059, s. 15 25Section 15. 70.47 (18) (b) of the statutes is repealed.
AB1059, s. 16
1Section 16. 73.03 (51) and (52) of the statutes are created to read:
AB1059,8,42 73.03 (51) To publish booklets that provide information to persons who wish
3to object to valuations under s. 70.47 and to distribute those booklets in sufficient
4quantity to taxation districts.
AB1059,8,6 5(52) To provide training sessions and instructional booklets and videotapes for
6board of review members.
AB1059, s. 17 7Section 17. Initial applicability.
AB1059,8,9 8(1) This act first applies to assessments as of the January 1 after the effective
9date of this subsection.
AB1059,8,1010 (End)
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