SB21: Bill Text

SB21,2063 Section 2063. 70.46 (3d) of the statutes is created to read:

SB21,813,20 70.46 (3d) Except as provided in sub. (3e), the county board shall, by ordinance, create a county board of review consisting of 6 to 10 county residents. No more than 2 members of the county board of review may reside in the same municipality. The members shall hold office for staggered 5-year terms, as established in the ordinance creating the board. No member of the county board of review may, while serving on the board hold a local public office, as defined in s. 19.42 (7w), or a state public office, as defined in s. 19.42 (13). No member of the county board of review may, while serving on the board, be employed by a local governmental unit, as defined in s. 19.42 (7u), or by a department, as defined in s. 19.42 (5). No member of the county board of review may reside in a city conducting assessments under s. 70.991 (3). The county board chairman shall appoint the members of the county board of review with the approval of the majority of the county board members, except that, if the county has a county executive, the county executive shall appoint the members of the county board of review with the approval of the county board members. The board shall establish, by ordinance, the compensation of the county board of review members.

SB21,2064 Section 2064. 70.46 (3e) of the statutes is created to read:

SB21,814,14 70.46 (3e) Counties participating in a regional assessment unit shall create a regional board of review consisting of 7 to 11 members. At least one resident of each county of a regional assessment unit shall be members of the regional board of review. No more than 2 members of the regional board of review may reside in the same municipality. The members shall hold office for staggered 5-year terms, as established by the counties creating the board. No member of the regional board of review may, while serving on the board hold a local public office, as defined in s. 19.42 (7w), or a state public office, as defined in s. 19.42 (13). No member of the regional board of review may, while serving on the board, be employed by a local governmental unit, as defined in s. 19.42 (7u), or by a department, as defined in s. 19.42 (5). No member of the regional board of review may reside in a city conducting assessments under s. 70.991 (3). Each county board chairman shall appoint the members of the regional board of review from his or her county with the approval of the majority of the county board members, except that, if the county has a county executive, the county executive shall appoint the members of the regional board of review for his or her county with the approval of the county board members. The regional assessment unit shall establish the compensation of the regional board of review members.

SB21,2065 Section 2065. 70.46 (4) of the statutes is amended to read:

SB21,815,3 70.46 (4) No board of review created under this section may be constituted convene unless it includes at least one voting member who, within 2 years of the board's first meeting, has all board of review members have attended a training session under s. 73.03 (55) and unless that member is the municipality's chief executive officer or that officer's designee. The at least once in the year prior to the board's first meeting. For municipalities conducting their own assessments under s. 70.991 (3), the municipal clerk shall provide an affidavit to the department of revenue stating whether the requirement under this subsection has been fulfilled for all individuals serving on the municipal board of review. For county and regional board of review, the county clerk shall provide an affidavit to the department of revenue stating whether the requirement under this subsection as been fulfilled for all individuals from the county who are serving on the county or regional board of review.

SB21,2066 Section 2066. 70.47 (1) of the statutes is renumbered 70.47 (1) (a) and amended to read:

SB21,815,17 70.47 (1) (a) The A board of review created under s. 70.46 shall meet annually at any time during the 30-day period beginning on the 2nd Monday of May. In towns and villages the board shall meet at the town or village hall or some place designated by the town or village board. If there is no such hall, it shall meet at the clerk's office, or in towns at the place where the last annual town meeting was held April. In cities that conduct assessments under s. 70.991, the board shall meet at the council chamber or some place designated by the council and or, in cities of the 1st class, in some place designated by the commissioner of assessments of such cities.. Subject to par. (b), a county or regional board of review shall meet at the place designated by the assessment administrator. A majority shall constitute a quorum except that 2 members may hold any hearing of the evidence required to be held by such board under subs. (8) and (10), if the requirements of sub. (9) are met.

SB21,2067 Section 2067. 70.47 (1) (b) of the statutes is created to read:

SB21,815,21 70.47 (1) (b) 1. A county board of review shall annually meet to examine the assessment rolls at least twice and hold the meetings in 2 different municipalities within the county.

SB21,815,25 2. A regional board of review shall annually meet to examine the assessment roll at least once in each county that is participating in the regional assessment unit and at an additional time in a municipality that is different from the other municipalities where the board is meeting for that year.

SB21,2068 Section 2068. 70.47 (2) of the statutes is amended to read:

SB21,816,11 70.47 (2) Notice. At least 15 days before the first session of the board of review, or at least 30 15 days before the first session of the board of review in any year in which the taxation district conducts a revaluation an assessment is conducted under s. 70.05, the clerk of the board shall publish a class 1 notice, place a notice in at least 3 public places and place a notice on the door of the town hall, of the village hall, of the council chambers or of the city hall place where the board is meeting of the time and place of the first meeting of the board under sub. (3) and of the requirements under sub. (7) (aa) and (ac) to (af). The assessment administrator shall notify the department of revenue of the date and time. A taxpayer who shows that the clerk failed to publish the notice under this subsection may file a claim under s. 74.37.

SB21,2069 Section 2069. 70.47 (3) (a) (intro.) of the statutes is amended to read:

SB21,816,14 70.47 (3) (a) (intro.) At its first meeting, and at subsequent meetings required under sub. (1) (b), the board of review:

SB21,2070 Section 2070. 70.47 (3) (ag) of the statutes is amended to read:

SB21,816,19 70.47 (3) (ag) The In cities that conduct assessments under s. 70.991 (3), the assessor shall be present at the first meeting of the board of review. The assessment administrator shall be present at all county or regional board of review meetings required under sub. (1) (b).

SB21,2071 Section 2071. 70.47 (3) (ar) of the statutes is repealed.

SB21,2072 Section 2072. 70.47 (3) (b) of the statutes is repealed.

SB21,2073 Section 2073. 70.47 (5) of the statutes is amended to read:

SB21,816,24 70.47 (5) Records. The board of review clerk shall keep a record in the minute book of all proceedings of the board.

SB21,2074 Section 2074. 70.47 (6m) (a) (intro.) of the statutes is amended to read:

SB21,817,4 70.47 (6m) (a) (intro.) A municipality, except a 1st class city or a 2nd class city, that conducts assessments under s. 70.991 (3), a county, or a regional assessment unit shall remove, for the hearing on an objection, a member of the board of review for the municipality, county, or region if any of the following conditions applies apply:

SB21,2075 Section 2075. 70.47 (6m) (a) 1. of the statutes is amended to read:

SB21,817,11 70.47 (6m) (a) 1. A person who is objecting to a valuation, at the time that the person provides written or oral notice of an intent to file an objection and at least 48 hours before the first scheduled session of the board of review or at least 48 hours before the objection is heard if the objection is allowed under sub. (3) (a), requests the removal, except that no more than one member of the board of review may be removed under this subdivision.

SB21,2076 Section 2076. 70.47 (6m) (b) of the statutes is amended to read:

SB21,817,16 70.47 (6m) (b) A member of a board of review who would violate s. 19.59 by hearing an objection shall recuse himself or herself from that hearing. The municipal board of review clerk shall provide to the department of revenue an affidavit declaring whether the requirement under this paragraph is fulfilled.

SB21,2077 Section 2077. 70.47 (6r) of the statutes is amended to read:

SB21,817,21 70.47 (6r) Comments. Any person may provide to the municipal board of review clerk written comments about valuations, assessment practices, and the performance of an assessor. The board of review clerk shall provide all of those comments to the appropriate municipal, county, or regional officer.

SB21,2078 Section 2078. 70.47 (7) (bb) of the statutes is repealed.

SB21,2079 Section 2079. 70.47 (7) (c) of the statutes is repealed.

SB21,2080 Section 2080. 70.47 (7) (d) of the statutes is created to read:

SB21,818,7 70.47 (7) (d) A taxpayer may file a written objection with the appropriate city, county, or regional board of review under this section alleging that the assessment of one or more items or parcels of property within the boundaries of the city, county, or regional assessment unit is radically out of proportion to the general level of assessment of all other property within the boundaries of the city, county, or regional assessment unit, if the value of such property, as specified in the assessment roll and open to inspection under this section, does not exceed $1,000,000.

SB21,2081 Section 2081. 70.47 (8) (d) of the statutes is amended to read:

SB21,818,14 70.47 (8) (d) It may and upon request of either the assessor or the objector shall compel the attendance of witnesses for hearing, except objectors who may testify by telephone, and the production of all books, inventories, appraisals, documents and other data which may throw light upon the value of property, and, with regard to an objection that is subject to sub. (7) (c) or (16) (c), may, on a showing of good cause, compel the attendance of witnesses for depositions.

SB21,2082 Section 2082. 70.47 (8) (j) of the statutes is repealed.

SB21,2083 Section 2083. 70.47 (10) (c) of the statutes is amended to read:

SB21,818,21 70.47 (10) (c) Subpoena such witnesses, except objectors who may testify by telephone, as it deems necessary to testify concerning the value of such property and, except in the case of an assessment made by a county assessor pursuant to s. 70.99, the expense incurred shall be a charge against the district entity conducting the assessment pursuant to s. 70.991.

SB21,2084 Section 2084. 70.47 (12) of the statutes is amended to read:

SB21,819,4 70.47 (12) Notice of decision. Prior to final adjournment, the board of review shall provide the objector, or the appropriate party under sub. (10), notice by personal delivery or by mail, return receipt required, of the amount of the assessment as finalized by the board and an explanation of appeal rights and procedures under sub. (13) and ss. 70.85, 74.35 and 74.37. Upon delivering or mailing the notice under this subsection, the clerk of the board of review shall prepare an affidavit specifying the date when that notice was delivered or mailed.

SB21,2085 Section 2085. 70.47 (13) of the statutes is amended to read:

SB21,820,5 70.47 (13) Review. Except as provided in this subsection and in ss. 70.85 and 74.37, an appeal from the determination of the board of review shall be by an action for certiorari commenced within 90 days after the taxpayer receives the notice under sub. (12). The action shall be given preference. If the court on the appeal finds any error in the proceedings of the board which renders the assessment or the proceedings void, or if the court determines that the board lacked good cause to deny a request for a deposition subpoena, it shall remand the assessment to the board for further proceedings in accordance with the court's determination and retain jurisdiction of the matter until the board has determined an assessment in accordance with the court's order. For this purpose, if final adjournment of the board occurs prior to the court's decision on the appeal, the court may order the governing body of the assessing authority to reconvene the board. If the appellant challenges the value determination that the board made at a proceeding under sub. (7) (c), the court shall presume that the board's valuation is correct, except that the presumption may be rebutted by a sufficient showing by the appellant that the valuation is incorrect. If the presumption is rebutted, the court shall determine the assessment without deference to the board of review and based on the record before the board of review, except that the court may consider evidence that was not available at the time of the hearing before the board, that the board refused to consider, or that the court otherwise determines should be considered in order to determine the correct assessment. In the event that an objection to the previous year's assessment has not been resolved, the parties may agree that the assessment for the previous year shall also apply for the current year and shall be included in the court's review of the prior year's assessment without an additional hearing by the board.

SB21,2086 Section 2086. 70.47 (16) (a) of the statutes is amended to read:

SB21,821,23 70.47 (16) (a) In 1st class cities that conduct assessments under s. 70.991 (3), all objections to the amount or valuation of real or personal property shall be first made in writing and filed with the commissioner of assessments on or before the 3rd Monday in May. No person may, in any action or proceeding, question the amount or valuation of real or personal property in the assessment rolls of the city unless objections have been so filed. The board may not waive the requirement that objections be in writing. Persons who own land and improvements to that land may object to the aggregate valuation of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land. If the objections have been investigated by a committee of the board of assessors under s. 70.07 (6), the board of review may adopt the recommendation of the committee unless the objector requests or the board orders a hearing. At least 2 days' notice of the time fixed for the hearing shall be given to the objector or attorney and to the city attorney of the city. The provisions of the statutes relating to boards of review not inconsistent with this subsection apply to proceedings before the boards of review of 1st class cities, except that the board need not adjourn until the assessment roll is completed by the commissioner of assessments, as required in s. 70.07 (6), but may immediately hold hearings on objections filed with the commissioner of assessments, and the changes, corrections and determinations made by the board acting within its powers shall be prima facie correct. Appeal from the determination shall be by an action under sub. (13) for certiorari commenced within 90 days after the taxpayer receives the notice under sub. (12). The action shall be given preference. If the court on the appeal finds any error in the proceedings of the board that renders the assessment or the proceedings void or, with regard to an objection that is subject to par. (c), if the court determines that the board lacked good cause to deny a request for a deposition subpoena, it shall remand the assessment to the board for further proceedings in accordance with the court's determination and retain jurisdiction of the matter until the board has determined an assessment in accordance with the court's order. If the appellant challenges the value determination that the board made at a proceeding under sub. (16) (c), the court shall presume that the board's valuation is correct, except that the presumption may be rebutted by a sufficient showing by the appellant that the valuation is incorrect. If the presumption is rebutted, the court shall determine the assessment without deference to the board of review and based on the record before the board of review, except that the court may consider evidence that was not available at the time of the hearing before the board or that the board refused to consider, or that the court otherwise determines should be considered in order to determine the correct assessment. In the event that an objection to the previous year's assessment has not been resolved, the parties may agree that the assessment for the previous year shall also apply for the current year and shall be included in the court's review of the prior year's assessment without an additional hearing by the board.

SB21,2087 Section 2087. 70.47 (16) (c) of the statutes is repealed.

SB21,2088 Section 2088. 70.49 (4) of the statutes is amended to read:

SB21,822,2 70.49 (4) In this section "assessor" means an assessor or any person appointed or designated under s. 70.055 or 70.75.

SB21,2089 Section 2089. 70.50 of the statutes is amended to read:

SB21,822,13 70.50 Delivery of roll. Except in counties that have a county assessment system under s. 70.99 and in cities of the 1st class and in 2nd class cities that have a board of assessors under s. 70.075 the The assessor shall, on or before the first Monday in May April, deliver the completed assessment roll and all the sworn statements and valuations of personal property to the clerk of the town, city or village, who shall file and preserve them in the clerk's office. On or before the first Monday in April, a county assessor under s. 70.99 shall deliver the completed assessment roll and all sworn statements and valuations of personal property to the clerks of the towns, cities and villages in the county, who shall file and preserve them in the clerk's office.

SB21,2090 Section 2090. 70.501 of the statutes is amended to read:

SB21,822,22 70.501 Fraudulent valuations by assessor. Any assessor, or person appointed or designated under s. 70.055 or 70.75, who intentionally fixes the value of any property assessed by that person at less or more than the true value thereof prescribed by law for the valuation of the same, or intentionally omits from assessment any property liable to taxation in the assessment district, or otherwise intentionally violates or fails to perform any duty imposed upon that person by law relating to the assessment of property for taxation, shall forfeit to the state not less than $50 nor more than $250.

SB21,2091 Section 2091. 70.503 of the statutes is amended to read:

SB21,823,7 70.503 Civil liability of assessor or member of board of review. If any assessor, or person appointed or designated under s. 70.055 or 70.75, or any member of the board of review of any assessment district is guilty of any violation or omission of duty as specified in ss. 70.501 and 70.502, such persons shall be liable in damages to any person who may sustain loss or injury thereby, to the amount of such loss or injury; and any person sustaining such loss or injury shall be entitled to all the remedies given by law in actions for damages for tortious or wrongful acts. This section does not apply to the department of revenue or its employees when appointed or designated under s. 70.055 or 70.75.

SB21,2092 Section 2092. 70.51 (1) of the statutes is amended to read:

SB21,823,21 70.51 (1) The board of review in all 1st class cities conducting assessments under s. 70.991 (3), after they have examined, corrected and completed the assessment roll of said city and not later than the first Monday in November, shall deliver the same to the commissioner of assessments, who shall thereupon reexamine and perfect the same and make out therefrom a complete tax roll in the manner and form provided by law. All laws applicable to any such city relating to the making of such tax rolls shall apply to the making of the tax roll by said commissioner of assessments, except that the work of making said rolls shall be performed by the assessors and such other employees in the commissioner of assessments' office as the commissioner of assessments shall designate. After the completion of said tax roll in the manner provided by law, the commissioner of assessments shall deliver the tax roll to the city treasurer of such city on the 3rd Monday of December in each year.

SB21,2093 Section 2093. 70.51 (2) of the statutes is amended to read:

SB21,824,2 70.51 (2) The county clerk of any county having a population of 500,000 or more and containing a city of the 1st class that conducts assessments under s. 70.991 (3) shall deliver the county clerk's certificates of apportionment of taxes to the commissioner of assessments instead of the city clerk of such city.

SB21,2094 Section 2094. 70.57 (1) (a) of the statutes is amended to read:

SB21,824,10 70.57 (1) (a) The department of revenue before August 15 1 of each year shall complete the valuation of the property of each county and taxation district of the state. From all the sources of information accessible to it the department shall determine and assess by class the value of all property subject to general property taxation in each county and taxation district. If the department is satisfied that the assessment by a county or regional assessment unit assessor under s. 70.99 70.991 is at full value, it may adopt that value as the state's full value.

SB21,2095 Section 2095. 70.58 (1) of the statutes is amended to read:

SB21,824,21 70.58 (1) Except as provided in sub. (2), there is levied an annual tax of two-tenths of one mill for each dollar of the assessed valuation of the property of the state as determined by the department of revenue under s. 70.57, for the purpose of acquiring, preserving and developing the forests of the state and for the purpose of forest crop law and county forest law administration and aid payments, for grants to forestry cooperatives under s. 36.56, and for the acquisition, purchase and development of forests described under s. 25.29 (7) (a) and (b), the proceeds of the tax to be paid into the conservation fund. The tax shall not be levied in any year in which general funds are appropriated for the purposes specified in this section, equal to or in excess of the amount which the tax would produce.

SB21,2096 Section 2096. 70.75 (1) (a) 1. of the statutes is amended to read:

SB21,825,8 70.75 (1) (a) 1. The owners of taxable property in any taxation district, other than an assessment district within the corporate limits of any 1st class city, whose property has an aggregate assessed valuation of not less than 5% of the assessed valuation of all of the property in the district according to the assessment sought to be corrected, may submit to the department of revenue a written petition concerning the assessed valuation of their property. Subject to subd. 2. and sub. (1m), if the department finds that the assessment of property in the taxation district is not in substantial compliance with the law and that the interest of the public will be promoted by a reassessment, the department may order a reassessment of all or of any part of the taxable property in the district to be made by one or more persons appointed for that purpose by the department.

SB21,2097 Section 2097. 70.75 (1) (a) 2. of the statutes is repealed.

SB21,2098 Section 2098. 70.75 (1) (b) of the statutes is amended to read:

SB21,825,15 70.75 (1) (b) All assessment personnel appointed under this section in 1974 and thereafter shall have passed an examination and have been certified by the department of revenue as qualified for performing the functions of the office to which appointed. Any person appointed under par. (a) or sub. (3) shall be certified as an expert appraiser as provided in s. 70.055 (1).

SB21,2099 Section 2099. 70.75 (3) of the statutes is amended to read:

SB21,826,5 70.75 (3) Special supervision instead of reassessment. Whenever the department determines, after the hearing provided for in sub. (1) or in the determination under s. 70.05 (5) (d), that the assessment complained of was not made in substantial compliance with law but that the interests of all the taxpayers of such district will best be promoted by special supervision of succeeding assessments to the end that the assessment of such district shall thereafter be lawfully made, it may proceed as follows: It may designate one or more employees of the department or appoint one or more other qualified persons to assist the local assessor in making the assessments to be thereafter made in such district. Any person so appointed may give all or such part of that person's time to such supervision as, in the judgment of the department, is necessary to complete such assessment in substantial compliance with the law, and in performing such task shall have all the powers given by law to any person designated to make a reassessment and together with the assessor shall constitute an assessment board as defined in s. 70.055.

SB21,2100 Section 2100. 70.85 of the statutes is repealed.

SB21,2101 Section 2101. 70.855 (3) of the statutes is amended to read:

SB21,826,12 70.855 (3) Assessor duty. The assessor of the municipality where the property is located shall use the department's valuation of the property under sub. (2) for determining the property's value on the assessment roll, adjusted, to the best of the assessor's ability, to reflect the assessment ratio of other property located in the municipality.

SB21,2102 Section 2102. 70.99 of the statutes, as affected by 2015 Wisconsin Act .... (this act), is repealed.

SB21,2103 Section 2103. 70.99 (3) (a) of the statutes is amended to read:

SB21,826,25 70.99 (3) (a) The office division of state employment relations personnel management in the department of administration shall recommend a reasonable salary range for the county assessor for each county based upon pay for comparable work or qualifications in that county. If, by contractual agreement under s. 66.0301, 2 or more counties join to employ one county assessor with the approval of the secretary of revenue, the office division of state employment relations personnel management shall recommend a reasonable salary range for the county assessor under the agreement. The department of revenue shall assist the county in establishing the budget for the county assessor's offices, including the number of personnel and their qualifications, based on the anticipated workload.

SB21,2104 Section 2104. 70.991 of the statutes is created to read:

SB21,827,5 70.991 County and regional assessment. (1) Beginning with the property tax assessments as of January 1, 2017, each county shall assess all parcels of real and personal property located within its boundaries, except for parcels assessed under sub. (2) or (3) or under s. 70.855 or 70.995.

SB21,827,9 (2) (a) Two or more counties may form a regional assessment unit if every county in the regional assessment unit is contiguous with at least one other county in the unit. A regional assessment unit shall perform all the assessment activities that a county performs under sub. (1).

SB21,827,12 (b) A county may enact an ordinance to form a regional assessment unit. The ordinance shall specify the composition and operating standards of the regional assessment unit, including all of the following:

SB21,827,14 1. The procedure for hiring and removing the regional assessment administrator.

SB21,827,17 2. Timelines and assessment standards consistent with the timelines and standards published by the department of revenue, including a standardized contract for assessors who the regional assessment unit hires pursuant to a contract.

SB21,827,19 3. The procedures for allowing a county to join the regional assessment unit and for terminating a county's participation in the regional assessment unit.

SB21,827,21 4. The number of county residents who will serve on the regional board of review.

SB21,827,22 5. The compensation for regional board of review members.

SB21,827,25 6. Other requirements to ensure the proper administration of the regional assessment unit's assessments and operations, as determined by the secretary of revenue.

SB21,828,12 (3) (a) A 1st or 2nd class city that is assessing the property within its boundaries as of January 1, 2015, may continue to assess that property, except that the city shall become subject to assessment by the county or regional assessment unit in which the city is located if during any subsequent year the city fails to employ at least 75 percent of the staff it employed in 2015 who are directly involved with assessing property, not including clerical positions, or the city fails to assess all property at full value. The assessor shall assess property classified as agricultural under s. 70.32 (2) (a) 4., undeveloped under s. 70.32 (2) (a) 5., or agricultural forest under s. 70.32 (2) (a) 5m, consistent with standards established in this chapter. If a city becomes subject to county or regional assessment unit assessments under this paragraph, the county or regional assessment unit shall conduct all subsequent assessments.

SB21,828,16 (b) A 1st or 2nd class city that elects to conduct its own assessments, consistent with par. (a), shall, no later than September 15, 2015, notify the board of the county in which the city is located of its election to conduct assessments independently of the county or regional assessment unit.

SB21,828,24 (c) Beginning with the property tax assessments as of January 1, 2017, if a 1st or 2nd class city conducting its own assessments under par. (a) elects to have the county or regional assessment unit assess the property within the city's boundaries, the city shall notify the board of the county or counties in which the city is located no later than the first Monday in February of the year prior to the year in which the county or regional assessment unit shall conduct assessments. If a city elects to have the county or regional assessment unit conduct its assessments, the county or regional assessment unit shall conduct all subsequent assessments.

SB21,829,9 (4) (a) Each county or regional assessment unit shall employ an assessment administrator. No individual may serve as an assessment administrator under this subsection unless he or she satisfies the standards established by the department of revenue. An assessment administrator employed under this subsection shall maintain his or her assessment certification in the manner determined by the department of revenue. For purposes of this subsection, the assessment administrator is an employee of the county or, in the case of a regional assessment unit, an employee of the most populous county in the regional assessment unit, unless otherwise specified in the ordinance adopted under sub. (2) to form the unit.