AB1228,6 3Section 6. 70.05 (5) (d) of the statutes is amended to read:
AB1228,5,164 70.05 (5) (d) If the department of revenue determines that the assessed value
5of each major class of property of a taxation district, including 1st class cities, has not
6been established within 10 percent of the full value of the same major class of
7property during the same year at least once during the 4-year period consisting of
8the current year and the 3 preceding years, or that the taxation district has not
9conducted a revaluation once during the 9-year period consisting of the current year
10and the 8 preceding years,
the department shall notify the clerk of the taxation
11district of its intention to proceed under par. (f) if the taxation district's assessed
12value of each major class of property for the first year following the 4-year period is
13not within 10 percent of the full value of the same major class of property or if the
14taxation district has not conducted a revaluation once following the 9-year period
.
15The department's notice shall be in writing and mailed to the clerk of the taxation
16district on or before November 1 of the year of the determination.
AB1228,7 17Section 7. 70.05 (5) (f) of the statutes is amended to read:
AB1228,6,318 70.05 (5) (f) If, in the first year following the 4-year period or the 9-year period
19under par. (d), the department of revenue determines that the assessed value of each
20major class of property of a taxation district, including 1st class cities, has not been
21established within 10 percent of the full value of the same major class of property,
22or that the taxation district has not conducted a revaluation, the department shall
23notify the clerk of the taxation district in writing on or before November 1 of the year
24of determination of the department's intention to proceed under par. (g) if the
25taxation district's assessed value of each major class of property for the 2nd year

1following the 4-year period under par. (d) is not within 10 percent of the full value
2of the same major class of property or if the taxation district does not complete a
3revaluation for the 2nd year following the 9-year period under par. (d)
.
AB1228,8 4Section 8. 70.05 (5) (g) of the statutes is amended to read:
AB1228,6,135 70.05 (5) (g) If, in the 2nd year following the 4-year period or the 9-year period
6under par. (d), the department of revenue determines that the assessed value of each
7major class of property is not within 10 percent of the full value of the same major
8class of property, or that the taxation district did not complete a revaluation the
9department shall order special supervision under s. 70.75 (3) for that taxation
10district for the assessments of the 3rd year following the 4-year period, or the 3rd
11year following the 9-year period,
under par. (d). That order shall be in writing and
12shall be mailed to the clerk of the taxation district on or before November 1 of the year
13of the determination.
AB1228,9 14Section 9. 70.055 (1) (intro.) of the statutes is amended to read:
AB1228,6,1715 70.055 (1) Certification requirements. (intro.) An Except as provided in sub.
16(1m), an
applicant for certification as an expert appraiser shall submit satisfactory
17evidence to the department of revenue as follows:
AB1228,10 18Section 10. 70.055 (1m) of the statutes is created to read:
AB1228,6,2219 70.055 (1m) Certification requirements; business entity. A business entity
20employed by a town, village, or city to provide expert appraisers to make an
21assessment shall apply for certification under this section and submit satisfactory
22evidence to the department of revenue as follows:
AB1228,6,2523 (a) That the applicant has systems in place to verify that each person employed
24by the applicant who is performing assessment services is certified as provided under
25s. 73.09 at the level appropriate for the services provided.
AB1228,7,3
1(b) That the applicant requires all person performing assessment services for
2the applicant to perform those services in accordance with ch. 70 and the assessment
3manual prepared and published under s. 73.03 (2a).
AB1228,7,64 (c) That the applicant ensures that all persons performing assessment services
5satisfy the education requirements under s. 73.09 at the level appropriate for the
6services provided.
AB1228,7,87 (d) That the applicant accurately represents the assessment services that the
8applicant provides to the town, village, or city.
AB1228,7,119 (e) That the applicant maintains detailed records of each request for
10assessment services that the applicant receives, including the identity of each person
11that performs the services.
AB1228,7,1412 (f) That the applicant requires assessment personnel employed by the
13applicant to satisfy minimal standards. For purposes of this paragraph, the
14applicant shall provide a detailed explanation of those standards.
AB1228,11 15Section 11. 70.111 (19) (b) of the statutes is amended to read:
AB1228,7,2016 70.111 (19) (b) Recreational mobile homes, as defined in s. 66.0435 (1) (hm), and
17recreational
vehicles, as defined in s. 340.01 (48r). The exemption under this
18paragraph also applies to steps and a platform, not exceeding 50 square feet, that
19lead to a doorway of a recreational mobile home or a recreational vehicle, but does
20not apply to any other addition, attachment, deck, or patio.
AB1228,12 21Section 12. 70.46 (4) of the statutes is amended to read:
AB1228,7,2522 70.46 (4) No board of review may be constituted unless at least one member
23completes
all members complete in each year a training session under s. 73.03 (55).
24The municipal clerk shall provide an affidavit to the department of revenue stating
25whether the requirement under this subsection has been fulfilled.
AB1228,13
1Section 13. 70.75 (1) (a) 1. of the statutes is amended to read:
AB1228,8,152 70.75 (1) (a) 1. The owners of taxable property in any taxation district, other
3than an assessment district within the corporate limits of any 1st class city, whose
4property has an aggregate assessed valuation of not less than 5 percent of the
5assessed valuation of all of the property in the district according to the assessment
6sought to be corrected, may submit to the department of revenue a written petition
7concerning the assessed valuation of their property. The written petition shall be
8submitted to the department no later than January 31 of the year following the year
9of assessment sought to be corrected or 60 days after the board of review has
10adjourned for the year of the assessment sought to be corrected, whichever is later.

11Subject to subd. 2. and sub. (1m), if the department finds that the assessment of
12property in the taxation district is not in substantial compliance with the law and
13that the interest of the public will be promoted by a reassessment, the department
14may order a reassessment of all or of any part of the taxable property in the district
15to be made by one or more persons appointed for that purpose by the department.
AB1228,14 16Section 14. 70.85 (1) of the statutes is amended to read:
AB1228,8,2217 70.85 (1) Complaint. A taxpayer may file a written complaint with the
18department of revenue alleging that the assessment of one or more items or parcels
19of property in the taxation district the value of which, as determined under s. 70.47,
20and as adjusted under s. 70.57 to reflect the equalized value of the property of the
21taxation district,
does not exceed $1,000,000 is radically out of proportion to the
22general level of assessment of all other property in the district.
AB1228,15 23Section 15. 73.09 (1) of the statutes is renumbered 73.09 (1) (a) (intro.) and
24amended to read:
AB1228,9,7
173.09 (1) Local assessment personnel. (a) (intro.) The department of revenue
2shall establish by rule the level of certification under sub. (3), the continuing
3education requirements under sub. (4), examinations under sub. (5), and the
4requirements for and responsibilities associated with temporary certification under
5sub. (6) for all assessors and assessment personnel of each local unit of government
6and for county assessor systems under s. 70.99. The hours of education required for
7certification are as follows:
AB1228,16 8Section 16. 73.09 (1) (a) 1. to 5. of the statutes are created to read:
AB1228,9,99 73.09 (1) (a) 1. For a technician, 50 hours.
AB1228,9,1010 2. For an appraiser, 150 hours.
AB1228,9,1111 3. For an assessor 1, 300 hours.
AB1228,9,1212 4. For an assessor 2, 300 hours.
AB1228,9,1313 5. For an assessor 3, 300 hours.
AB1228,17 14Section 17. 73.09 (1) (b) of the statutes is created to read:
AB1228,9,1715 73.09 (1) (b) The department shall not issue a certification or recertification
16without first conducting a background check on the person applying for certification
17or recertification.
AB1228,18 18Section 18. 73.09 (4) (a) of the statutes is amended to read:
AB1228,9,2319 73.09 (4) (a) All certifications issued prior to January 1, 1981, are valid for 10
20years from the date of issuance. All certifications issued on or after January 1, 1981,
21but before August 15, 1991, expire on the 6th June 1 following the date of issuance.
22All certifications issued on or after August 15, 1991,
expire 5 years on the 5th
23December 31
after the date on which they are issued.
AB1228,19 24Section 19. 73.09 (4) (b) of the statutes is renumbered 73.09 (4) (b) (intro.) and
25amended to read:
AB1228,10,4
173.09 (4) (b) (intro.) Persons may be recertified by attending at least 4 of the
2previous 5 annual meetings called by the department of revenue under s. 73.06 (1)
3and by meeting completing the following hours of continuing education
4requirements determined by the department of revenue. :
AB1228,10,12 5(c) The department of revenue may revoke a person's certification if the person
6fails to attend more than one annual meeting or fails to meet the continuing
7education requirements in any recertification cycle. The department may reinstate
8a certification revoked under this paragraph after a revocation period of no less than
9one year has expired if the person whose certification was revoked requests
10reinstatement, attends the next annual meeting under s. 73.06 (1) following the date
11on which the department revoked the certification, and passes an examination under
12sub. (5).
AB1228,20 13Section 20. 73.09 (4) (b) 1. to 5. of the statutes are created to read:
AB1228,10,1414 73.09 (4) (b) 1. For a technician, 50 hours.
AB1228,10,1515 2. For an appraiser, 50 hours.
AB1228,10,1616 3. For an assessor 1, 75 hours.
AB1228,10,1717 4. For an assessor 2, 75 hours.
AB1228,10,1818 5. For an assessor 3, 75 hours.
AB1228,21 19Section 21. 73.09 (5) of the statutes is amended to read:
AB1228,11,720 73.09 (5) Examinations. As provided in subs. (1) and (2), the department of
21revenue shall prepare and administer examinations for each level of certification.
22A person applying for an examination under this subsection shall submit an
23examination fee with the person's application. If the department administers and
24grades the examinations, the fee shall be the amount equal to the department's best
25estimate of the actual cost to administer and grade the examinations, but no greater

1than $75. If a test service provider administers and grades the examinations, the fee
2shall be the amount equal to the department's best estimate of the provider's actual
3cost to administer and grade the examinations, but no greater than $75. The
4department shall grant certification to each person who passes the examination for
5that level. No person may take an examination for a higher level without first
6completing the exam at each lower level, and no person may take an examination for
7a higher level to avoid disciplinary action at the person's original examination level.
AB1228,22 8Section 22. Initial applicability.
AB1228,11,109 (1) Recreational mobile homes. The treatment of s. 70.111 (19) (b) first applies
10to the property tax assessments as of January 1, 2024.
AB1228,11,1111 (End)
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