LRB-4849/1
JS:kmg:lpa
1995 - 1996 LEGISLATURE
January 18, 1996 - Introduced by Representatives Hubler, Huebsch, Ainsworth,
Baldwin, Baldus, Bell, Boyle, Hasenohrl, Hutchison, F. Lasee, Musser,
Notestein, Plache, R. Potter, Ryba, Seratti, Wasserman, Wilder,
Ziegelbauer and Ott, cosponsored by Senators Buettner, Burke, Clausing,
Darling, Huelsman, Moen and Rude. Referred to Committee on Ways and
Means.
AB797,1,2
1An Act to amend 70.365 of the statutes;
relating to: notifying taxpayers of
2higher property tax assessments.
Analysis by the Legislative Reference Bureau
Under current law, if the assessment of real property or of an improvement to
real property that is taxed as personal property increases by $300 or more, the
assessor is required to notify the taxpayer at least 10 days before the board of review
begins to meet. This bill requires 30 days' notice.
For further information see the 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:
AB797, s. 1
3Section
1. 70.365 of the statutes is amended to read:
AB797,2,12
470.365 Notice of higher assessment. When the assessor places a valuation
5of any taxable real property, or of any improvements taxed as personal property
6under s. 77.84 (1), which is $300 or more higher than the valuation placed on it for
7the previous year, the assessor shall notify the person assessed if the address of the
8person is known to the assessor, otherwise the occupant of the property. The notice
9shall be in writing and shall be sent by ordinary mail at least
10 30 days before the
10meeting of the board of review or before the meeting of the board of assessors in 1st
1class cities and in 2nd class cities that have a board of assessors under s. 70.075 and
2shall contain the amount of the increased assessment and the date of the meeting of
3the local board of review or of the board of assessors. However, if the assessment roll
4is not complete, the notice shall be sent by ordinary mail at least
10 30 days prior to
5the date to which the board of review has adjourned. The assessor shall attach to the
6assessment roll a statement that the notices required by this section have been
7mailed and failure to receive the notice shall not affect the validity of the increased
8assessment, the resulting increased tax, the procedures of the board of review or of
9the board of assessors or the enforcement of delinquent taxes by statutory means.
10The secretary of revenue shall by rule prescribe the form of the notice required under
11this section. The form shall include information notifying the taxpayer of the
12procedures to be used to object to the assessment.
AB797,2,14
14(1) This act first applies to assessments as of January 1, 1997.
