AB211: Bill Text

2017 Assembly BILL 211

April 10, 2017 - Introduced by Representatives R. Brooks, Jarchow, Sanfelippo, Horlacher, Gannon, Thiesfeldt, Ripp, Murphy, Schraa, Kremer, Katsma, Brandtjen, Quinn and Hutton, cosponsored by Senators Craig, Nass, Kapenga and Wanggaard. Referred to Committee on Local Government.

AB211,1,4 An Act to repeal 70.47 (7) (aa); to amend 70.05 (4m), 70.47 (2) and 74.37 (4) (a); and to create 70.05 (4n) of the statutes; relating to: a property owner's right to refuse entry into his or her home for assessment purposes and conditions for appearing before the board of review.

Analysis by the Legislative Reference Bureau

Current law prohibits a person from appearing before the board of review to contest the assessed value of the person's property if the person has refused a reasonable written request from the assessor to view the property or if the property is valued using the income method and the person has not provided income information to the assessor. A person who is prohibited from appearing before the board of review is also barred from filing a claim for an excessive assessment with the taxation district.

This bill allows a person who has refused a reasonable written request to view the person's property to appear before the board of review to contest the property's assessed value and, ultimately, to file a claim with the taxation district for an excessive assessment. The bill also provides that the assessor may not increase the value of a person's property based on the person's refusal to allow entry to the assessor. In addition, the bill requires an assessor to provide written notice to each owner of residential property regarding the property owner's right to refuse entry to his or her residence for property tax assessment purposes. Finally, the bill allows a person who has not complied with a request to provide income information to the assessor to file a claim for an excessive assessment even though the person is prohibited from appearing before the board of review.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB211,1 Section 1. 70.05 (4m) of the statutes is amended to read:

AB211,2,14 70.05 (4m) A taxation district assessor may not enter upon a person's real property for purposes of conducting an assessment under this chapter more than once in each year, except that an assessor may enter upon a person's real property for purposes of conducting an assessment under this chapter more often if the property owner consents. A property owner may deny entry to an assessor if the owner has given prior notice to the assessor that the assessor may not enter the property without the property owner's permission. Each taxation district assessor shall create and maintain a database identifying all such property owners in the taxation district. A property owner's refusal to allow the assessor to enter the owner's property shall not preclude the property owner from appearing before the board of review to object to the property's valuation, as provided under s. 70.47 (7), and the assessor may not increase the property's valuation based on the property owner's refusal to allow entry.

AB211,2 Section 2. 70.05 (4n) of the statutes is created to read:

AB211,2,19 70.05 (4n) (a) If a taxation district assessor is requesting to view the interior of a residence, the assessor shall provide written notice to the property owner of the property owner's rights regarding the inspection of the interior of the owner's residence. The notice shall be in substantially the following form:

AB211,2,20 PROPERTY OWNER RIGHTS

AB211,3,10 You have the right to refuse entry into your home pursuant to section 70.05 (4m) of the Wisconsin statutes. Entry to view your property is prohibited unless voluntarily authorized by you in writing. Pursuant to section 70.05 (4m) of the Wisconsin statutes, you have the right to refuse a visual inspection of the interior of your residence and your refusal to allow an interior inspection of your home will not result in an increased property tax assessment. Refusing entry to your home also does not prohibit you from objecting to your assessment pursuant to section 70.47 (7) of the Wisconsin statutes. Please indicate your consent or refusal to allow an interior visual inspection of your residence by checking the appropriate box below and signing your name:

AB211,3,11 Do you consent to the assessor's entry into the interior of your property?

AB211,3,12 ( ) Yes

AB211,3,13 ( ) No

AB211,3,14 .... (Printed name)

AB211,3,15 .... (Signature)

AB211,3,16 .... (Date)

AB211,3,21 (b) A property owner who completes the form under par. (a) shall return the completed form to the taxation district assessor in the time and manner determined by the taxation district. If the property owner indicates on the form that he or she denies entry to the property, the taxation district assessor shall add that information to the database created and maintained under sub. (4m).

AB211,3 Section 3. 70.47 (2) of the statutes is amended to read:

AB211,4,6 70.47 (2) Notice. At least 15 days before the first session of the board of review, or at least 30 days before the first session of the board of review in any year in which the taxation district conducts a revaluation 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 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). A taxpayer who shows that the clerk failed to publish the notice under this subsection may file a claim under s. 74.37.

AB211,4 Section 4. 70.47 (7) (aa) of the statutes is repealed.

AB211,5 Section 5 . 74.37 (4) (a) of the statutes is amended to read:

AB211,4,13 74.37 (4) (a) No claim or action for an excessive assessment may be brought under this section unless the procedures for objecting to assessments under s. 70.47, except under s. 70.47 (13), have been complied with. This paragraph does not apply if notice under s. 70.365 was not given or if the claimant was not allowed to appear before the board of review under s. 70.47 (7) (af).

AB211,4,14 (End)