2023 - 2024 LEGISLATURE
LRB-5533/1
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2023 ASSEMBLY BILL 1228
April 11, 2024 - Introduced by Representative NOVAK, cosponsored by Senator
WIRCH. Referred to Committee on Ways and Means.
1 AN ACT to renumber 70.03 (1); to renumber and amend 73.09 (1) and 73.09
2 (4) (b); to amend 70.05 (5) (b), 70.05 (5) (d), 70.05 (5) (f), 70.05 (5) (g), 70.055
3 (1) (intro.), 70.111 (19) (b), 70.46 (4), 70.75 (1) (a) 1., 70.85 (1), 73.09 (4) (a) and
4 73.09 (5); and to create 19.35 (3) (i), 66.0602 (3) (e) 10., 70.03 (1) (b), 70.055
5 (1m), 73.09 (1) (a) 1. to 5., 73.09 (1) (b) and 73.09 (4) (b) 1. to 5. of the statutes;
6 relating to: property tax assessment practices.
Analysis by the Legislative Reference Bureau
This bill makes the following changes to property tax assessments and
assessment practices.
Assessor certification
Current law requires the Department of Revenue to certify property tax
assessors and other property tax assessment personnel and to promulgate rules to
establish the certification requirements. This bill establishes certain statutory
certification and training requirements for assessors and assessment personnel.
Under the bill, in order to obtain certification, an assessment technician must
complete 50 hours of education; an appraiser must complete 150 hours of education;
and an assessor, regardless of his or her certification level, must complete 300 hours
of education.
Under current law, a certification expires five years after the date it was issued.
DOR may recertify a technician, appraiser, or assessor if the individual attends at
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ASSEMBLY BILL 1228
least four annual training meetings held by DOR during the individual's term. In
addition, an appraiser must complete 20 hours of continuing education and an
assessor must complete 30 hours of continuing education. Under the bill, for
recertification, in addition to the annual meeting requirements, technicians and
appraisers must complete 50 hours of continuing education and assessors must
complete 75 hours of continuing education.
Current law also requires that an individual seeking certification as an
assessor or assessment personnel take an examination for each level of certification
that the individual wishes to obtain. This bill provides that no person may take an
examination for a higher certification level without first completing the exam at each
lower level, and no person may take an examination for a higher level to avoid
disciplinary action at the person's original examination level.
Finally, the bill requires DOR to conduct a background check on each individual
seeking certification.
Expert assessment help
Under current law, if a municipality determines that it is in the public interest
to employ expert help to aid in making an assessment, the municipality may employ
a person currently certified by DOR as an expert appraiser to aid in making an
assessment. An applicant for appraiser certification must submit to DOR
satisfactory evidence “that the applicant has acquired a thorough knowledge of
appraisal techniques and general property assessment standards” and has
successfully completed the applicable DOR examination.
This bill requires that a business entity employed by a municipality to provide
expert appraisers to make an assessment also be certified by DOR. Generally, the
entity must provide satisfactory evidence that all assessment personnel employed by
the entity are certified by DOR and have completed the applicable education
requirements. In addition, the entity must provide satisfactory evidence that it
maintains detailed records of each request for assessment services, including the
identity of each person that performs the services.
Finally, regarding access to certain records, the bill provides that if a person
enters into a contract with an authority (such as a municipality or other government
body) to provide property assessment services, the person may not charge the
authority for access to any record maintained by the person related to those services.
Full valuation
Current law requires each municipality to assess its property at full value at
least once in every five-year period. Under the bill, each municipality is also
required to conduct a revaluation of its property once in every 10-year period. In
addition, the bill excludes expenditures for completing that revaluation from the
municipality's property tax levy limit.
Reassessment
Under current law, the owners of taxable property in any municipality, other
than a first class city, whose property has an aggregate assessed value of not less than
5 percent of the assessed value of all of the property in the municipality may submit
to DOR a written petition requesting DOR to review and correct the assessment. If
DOR finds that the assessment of property in the municipality is not in substantial
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ASSEMBLY BILL 1228
compliance with the law, DOR may order the reassessment of all or any part of that
property. Current law does not provide a deadline for submitting the petition.
Under the bill, an affected property owner must submit the petition to DOR no
later than January 31 of the year following the year of assessment sought to be
corrected or 60 days after the Board of Review has adjourned for the year of that
assessment, whichever is later.
Complaint requirement
Under current law, a taxpayer may file a written complaint with DOR alleging
that the assessment of one or more items or parcels of property in the municipality
is radically out of proportion to the general level of assessment of all other property
in the district. The value of the property in question may not exceed $1,000,000, as
determined by the local Board of Review. Under the bill, the value of the property in
question may not exceed $1,000,000, as determined by the local Board of Review and
as adjusted by DOR to reflect the equalized value of property of the municipality.
Under current law, DOR determines the full value of the property in each county and
municipality and compares that to values reported by each county and municipality.
That process establishes an “equalized value” for all items and parcels of property
in the state.
Board of Review training
Current law requires at least one member of a local Board of Review for the
review of local property tax assessments to complete the annual training provided
by DOR to members of the board. The bill requires all board members to complete
the annual training.
Recreational mobile homes
Under current law, a recreational mobile home is considered personal property
and therefore is not subject to the property tax. However, other mobile homes are
considered real property and are subject to the property tax. Current law defines a
“recreational mobile home” as a prefabricated structure that is no larger than 400
square feet, or that is certified as complying with the applicable standard industry
code, and that is designed to be towed and used primarily as temporary living
quarters for recreational, camping, travel, or seasonal purposes.
Under the bill, recreational mobile homes, regardless of their square footage,
are considered real property and subject to taxation.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
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:
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ASSEMBLY BILL 1228 SECTION 1
1 SECTION 1. 19.35 (3) (i) of the statutes is created to read:
2 19.35 (3) (i) If a record is produced, collected, or maintained by a person who
3 is not an authority pursuant to a contract between that person and an authority to
4 provide property assessment services pursuant to s. 70.055, the person may not
5 charge the authority to access any such record.
6 SECTION 2. 66.0602 (3) (e) 10. of the statutes is created to read:
7 66.0602 (3) (e) 10. The amount that the city, village, or town levies in that year
8 to pay for the revaluation under s. 70.05 (5) (b).
9 SECTION 3. 70.03 (1) of the statutes is renumbered 70.03 (1) (a).
10 SECTION 4. 70.03 (1) (b) of the statutes is created to read:
11 70.03 (1) (b) In chs. 70 to 76, 78, and 79, “real property" includes a recreational
12 mobile home. For purposes of this paragraph, a “recreational mobile home” means
13 a prefabricated structure, regardless of the structure's square footage, that is
14 certified by the manufacturer as complying with the code promulgated by the
15 American National Standards Institute as ANSI A119.5 and that is designed to be
16 towed and used primarily as temporary living quarters for recreational, camping,
17 travel, or seasonal purposes.
18 SECTION 5. 70.05 (5) (b) of the statutes is amended to read:
19 70.05 (5) (b) Each taxation district shall assess property at full value at least
20 once in every 5-year period and conduct a full revaluation at least once in every
21 10-year period. Before a city, village, or town assessor conducts a revaluation of
22 property under this paragraph, the city, village, or town shall publish a notice on its
23 municipal website that a revaluation will occur and the approximate dates of the
24 property revaluation. The notice shall also describe the authority of an assessor,
25 under ss. 943.13 and 943.15, to enter land. If a municipality does not have a website,
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ASSEMBLY BILL 1228 SECTION 5
1 it shall post the required information in at least 3 public places within the city,
2 village, or town.
3 SECTION 6. 70.05 (5) (d) of the statutes is amended to read:
4 70.05 (5) (d) If the department of revenue determines that the assessed value
5 of each major class of property of a taxation district, including 1st class cities, has not
6 been established within 10 percent of the full value of the same major class of
7 property during the same year at least once during the 4-year period consisting of
8 the current year and the 3 preceding years, or that the taxation district has not
9 conducted a revaluation once during the 9-year period consisting of the current year
10 and the 8 preceding years, the department shall notify the clerk of the taxation
11 district of its intention to proceed under par. (f) if the taxation district's assessed
12 value of each major class of property for the first year following the 4-year period is
13 not within 10 percent of the full value of the same major class of property or if the
14 taxation district has not conducted a revaluation once following the 9-year period.
15 The department's notice shall be in writing and mailed to the clerk of the taxation
16 district on or before November 1 of the year of the determination.
17 SECTION 7. 70.05 (5) (f) of the statutes is amended to read:
18 70.05 (5) (f) If, in the first year following the 4-year period or the 9-year period
19 under par. (d), the department of revenue determines that the assessed value of each
20 major class of property of a taxation district, including 1st class cities, has not been
21 established within 10 percent of the full value of the same major class of property,
22 or that the taxation district has not conducted a revaluation, the department shall
23 notify the clerk of the taxation district in writing on or before November 1 of the year
24 of determination of the department's intention to proceed under par. (g) if the
25 taxation district's assessed value of each major class of property for the 2nd year
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ASSEMBLY BILL 1228 SECTION 7
1 following the 4-year period under par. (d) is not within 10 percent of the full value
2 of the same major class of property or if the taxation district does not complete a
3 revaluation for the 2nd year following the 9-year period under par. (d).
4 SECTION 8. 70.05 (5) (g) of the statutes is amended to read:
5 70.05 (5) (g) If, in the 2nd year following the 4-year period or the 9-year period
6 under par. (d), the department of revenue determines that the assessed value of each
7 major class of property is not within 10 percent of the full value of the same major
8 class of property, or that the taxation district did not complete a revaluation the
9 department shall order special supervision under s. 70.75 (3) for that taxation
10 district for the assessments of the 3rd year following the 4-year period, or the 3rd
11 year following the 9-year period, under par. (d). That order shall be in writing and
12 shall be mailed to the clerk of the taxation district on or before November 1 of the year
13 of the determination.
14 SECTION 9. 70.055 (1) (intro.) of the statutes is amended to read:
15 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
17 evidence to the department of revenue as follows:
18 SECTION 10. 70.055 (1m) of the statutes is created to read:
19 70.055 (1m) CERTIFICATION REQUIREMENTS; BUSINESS ENTITY. A business entity
20 employed by a town, village, or city to provide expert appraisers to make an
21 assessment shall apply for certification under this section and submit satisfactory
22 evidence to the department of revenue as follows:
23 (a) That the applicant has systems in place to verify that each person employed
24 by the applicant who is performing assessment services is certified as provided under
25 s. 73.09 at the level appropriate for the services provided.
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ASSEMBLY BILL 1228 SECTION 10
1 (b) That the applicant requires all person performing assessment services for
2 the applicant to perform those services in accordance with ch. 70 and the assessment
3 manual prepared and published under s. 73.03 (2a).
4 (c) That the applicant ensures that all persons performing assessment services
5 satisfy the education requirements under s. 73.09 at the level appropriate for the
6 services provided.
7 (d) That the applicant accurately represents the assessment services that the
8 applicant provides to the town, village, or city.
9 (e) That the applicant maintains detailed records of each request for
10 assessment services that the applicant receives, including the identity of each person
11 that performs the services.
12 (f) That the applicant requires assessment personnel employed by the
13 applicant to satisfy minimal standards. For purposes of this paragraph, the
14 applicant shall provide a detailed explanation of those standards.
15 SECTION 11. 70.111 (19) (b) of the statutes is amended to read:
16 70.111 (19) (b) Recreational mobile homes, as defined in s. 66.0435 (1) (hm), and
17 recreational vehicles, as defined in s. 340.01 (48r). The exemption under this
18 paragraph also applies to steps and a platform, not exceeding 50 square feet, that
19 lead to a doorway of a recreational mobile home or a recreational vehicle, but does
20 not apply to any other addition, attachment, deck, or patio.
21 SECTION 12. 70.46 (4) of the statutes is amended to read:
22 70.46 (4) No board of review may be constituted unless at least one member
23 completes all members complete in each year a training session under s. 73.03 (55).
24 The municipal clerk shall provide an affidavit to the department of revenue stating
25 whether the requirement under this subsection has been fulfilled.
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ASSEMBLY BILL 1228 SECTION 13
1 SECTION 13. 70.75 (1) (a) 1. of the statutes is amended to read:
2 70.75 (1) (a) 1. The owners of taxable property in any taxation district, other
3 than an assessment district within the corporate limits of any 1st class city, whose
4 property has an aggregate assessed valuation of not less than 5 percent of the
5 assessed valuation of all of the property in the district according to the assessment
6 sought to be corrected, may submit to the department of revenue a written petition
7 concerning the assessed valuation of their property. The written petition shall be
8 submitted to the department no later than January 31 of the year following the year
9 of assessment sought to be corrected or 60 days after the board of review has