LRB-0948/1
JK:lmk&jld:jf
2005 - 2006 LEGISLATURE
March 10, 2005 - Introduced by Representatives Albers, Kestell, Hahn, Hines
and Petrowski, cosponsored by Senator Reynolds. Referred to Committee on
Property Rights and Land Management.
AB194,1,3
1An Act to amend 70.47 (7) (aa) of the statutes;
relating to: a person's right to
2contest a property tax assessment if the person refused a written request by the
3assessor to view the property.
Analysis by the Legislative Reference Bureau
Under current law, no person may appear before a taxation district's board of
review (board) to contest the property tax assessment of the person's property if the
person refused a written request by the taxation district assessor to view the
property. Under this bill, a person who refused a written request by the taxation
district assessor to view the person's property may appear before the board to contest
the property tax assessment, if the person submitted to the assessor, no later than
30 days after the assessor's request, physical evidence that accurately represents the
appearance of the property and a written sworn statement that attests to the
accuracy of the representation.
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:
AB194, s. 1
4Section
1. 70.47 (7) (aa) of the statutes is amended to read:
AB194,2,7
170.47
(7) (aa) No person shall be allowed to appear before the board of review,
2to testify to the board by telephone or to contest the amount of any assessment of real
3or personal property if the person has refused a reasonable written request by
4certified mail of the assessor to view such property
, unless the person has submitted
5to the assessor, no later than 30 days after the assessor's request, physical evidence
6that accurately represents the appearance of the property and a written sworn
7statement that attests to the accuracy of the representation.
AB194,2,99
(1) This act first applies to the property tax assessments as of January 1, 2005.
