Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB1228 Compare Versions

Only one version of the bill is available at this time.

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3	3	2023 - 2024 LEGISLATURE
4	4	2023 ASSEMBLY BILL 1228
5	5	April 11, 2024 - Introduced by Representative NOVAK, cosponsored by Senator
6	6	WIRCH. Referred to Committee on Ways and Means.
7	7	*AUTHORS SUBJECT TO CHANGE*
8	8	AN ACT to renumber 70.03 (1); to renumber and amend 73.09 (1) and 73.09
9	9	(4) (b); to amend 70.05 (5) (b), 70.05 (5) (d), 70.05 (5) (f), 70.05 (5) (g), 70.055
10	10	(1) (intro.), 70.111 (19) (b), 70.46 (4), 70.75 (1) (a) 1., 70.85 (1), 73.09 (4) (a) and
11	11	73.09 (5); and to create 19.35 (3) (i), 66.0602 (3) (e) 10., 70.03 (1) (b), 70.055
12	12	(1m), 73.09 (1) (a) 1. to 5., 73.09 (1) (b) and 73.09 (4) (b) 1. to 5. of the statutes;
13	13	relating to: property tax assessment practices.
14	14	Analysis by the Legislative Reference Bureau
15	15	This bill makes the following changes to property tax assessments and
16	16	assessment practices.
17	17	Assessor certification
18	18	Current law requires the Department of Revenue to certify property tax
19	19	assessors and other property tax assessment personnel and to promulgate rules to
20	20	establish the certification requirements. This bill establishes certain statutory
21	21	certification and training requirements for assessors and assessment personnel.
22	22	Under the bill, in order to obtain certification, an assessment technician must
23	23	complete 50 hours of education; an appraiser must complete 150 hours of education;
24	24	and an assessor, regardless of his or her certification level, must complete 300 hours
25	25	of education.
26	26	Under current law, a certification expires five years after the date it was issued.
27	27	DOR may recertify a technician, appraiser, or assessor if the individual attends at
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36	36	least four annual training meetings held by DOR during the individual's term. In
37	37	addition, an appraiser must complete 20 hours of continuing education and an
38	38	assessor must complete 30 hours of continuing education. Under the bill, for
39	39	recertification, in addition to the annual meeting requirements, technicians and
40	40	appraisers must complete 50 hours of continuing education and assessors must
41	41	complete 75 hours of continuing education.
42	42	Current law also requires that an individual seeking certification as an
43	43	assessor or assessment personnel take an examination for each level of certification
44	44	that the individual wishes to obtain. This bill provides that no person may take an
45	45	examination for a higher certification level without first completing the exam at each
46	46	lower level, and no person may take an examination for a higher level to avoid
47	47	disciplinary action at the person's original examination level.
48	48	Finally, the bill requires DOR to conduct a background check on each individual
49	49	seeking certification.
50	50	Expert assessment help
51	51	Under current law, if a municipality determines that it is in the public interest
52	52	to employ expert help to aid in making an assessment, the municipality may employ
53	53	a person currently certified by DOR as an expert appraiser to aid in making an
54	54	assessment. An applicant for appraiser certification must submit to DOR
55	55	satisfactory evidence “that the applicant has acquired a thorough knowledge of
56	56	appraisal techniques and general property assessment standards” and has
57	57	successfully completed the applicable DOR examination.
58	58	This bill requires that a business entity employed by a municipality to provide
59	59	expert appraisers to make an assessment also be certified by DOR. Generally, the
60	60	entity must provide satisfactory evidence that all assessment personnel employed by
61	61	the entity are certified by DOR and have completed the applicable education
62	62	requirements. In addition, the entity must provide satisfactory evidence that it
63	63	maintains detailed records of each request for assessment services, including the
64	64	identity of each person that performs the services.
65	65	Finally, regarding access to certain records, the bill provides that if a person
66	66	enters into a contract with an authority (such as a municipality or other government
67	67	body) to provide property assessment services, the person may not charge the
68	68	authority for access to any record maintained by the person related to those services.
69	69	Full valuation
70	70	Current law requires each municipality to assess its property at full value at
71	71	least once in every five-year period. Under the bill, each municipality is also
72	72	required to conduct a revaluation of its property once in every 10-year period. In
73	73	addition, the bill excludes expenditures for completing that revaluation from the
74	74	municipality's property tax levy limit.
75	75	Reassessment
76	76	Under current law, the owners of taxable property in any municipality, other
77	77	than a first class city, whose property has an aggregate assessed value of not less than
78	78	5 percent of the assessed value of all of the property in the municipality may submit
79	79	to DOR a written petition requesting DOR to review and correct the assessment. If
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84	84	compliance with the law, DOR may order the reassessment of all or any part of that
85	85	property. Current law does not provide a deadline for submitting the petition.
86	86	Under the bill, an affected property owner must submit the petition to DOR no
87	87	later than January 31 of the year following the year of assessment sought to be
88	88	corrected or 60 days after the Board of Review has adjourned for the year of that
89	89	assessment, whichever is later.
90	90	Complaint requirement
91	91	Under current law, a taxpayer may file a written complaint with DOR alleging
92	92	that the assessment of one or more items or parcels of property in the municipality
93	93	is radically out of proportion to the general level of assessment of all other property
94	94	in the district. The value of the property in question may not exceed $1,000,000, as
95	95	determined by the local Board of Review. Under the bill, the value of the property in
96	96	question may not exceed $1,000,000, as determined by the local Board of Review and
97	97	as adjusted by DOR to reflect the equalized value of property of the municipality.
98	98	Under current law, DOR determines the full value of the property in each county and
99	99	municipality and compares that to values reported by each county and municipality.
100	100	That process establishes an “equalized value” for all items and parcels of property
101	101	in the state.
102	102	Board of Review training
103	103	Current law requires at least one member of a local Board of Review for the
104	104	review of local property tax assessments to complete the annual training provided
105	105	by DOR to members of the board. The bill requires all board members to complete
106	106	the annual training.
107	107	Recreational mobile homes
108	108	Under current law, a recreational mobile home is considered personal property
109	109	and therefore is not subject to the property tax. However, other mobile homes are
110	110	considered real property and are subject to the property tax. Current law defines a
111	111	“recreational mobile home” as a prefabricated structure that is no larger than 400
112	112	square feet, or that is certified as complying with the applicable standard industry
113	113	code, and that is designed to be towed and used primarily as temporary living
114	114	quarters for recreational, camping, travel, or seasonal purposes.
115	115	Under the bill, recreational mobile homes, regardless of their square footage,
116	116	are considered real property and subject to taxation.
117	117	Because this bill relates to an exemption from state or local taxes, it may be
118	118	referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
119	119	as an appendix to the bill.
120	120	For further information see the state and local fiscal estimate, which will be
121	121	printed as an appendix to this bill.
122	122	The people of the state of Wisconsin, represented in senate and assembly, do
123	123	enact as follows: - 4 -2023 - 2024 Legislature LRB-5533/1
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125	125	SECTION 1 ASSEMBLY BILL 1228
126	126	SECTION 1. 19.35 (3) (i) of the statutes is created to read:
127	127	19.35 (3) (i) If a record is produced, collected, or maintained by a person who
128	128	is not an authority pursuant to a contract between that person and an authority to
129	129	provide property assessment services pursuant to s. 70.055, the person may not
130	130	charge the authority to access any such record.
131	131	SECTION 2. 66.0602 (3) (e) 10. of the statutes is created to read:
132	132	66.0602 (3) (e) 10. The amount that the city, village, or town levies in that year
133	133	to pay for the revaluation under s. 70.05 (5) (b).
134	134	SECTION 3. 70.03 (1) of the statutes is renumbered 70.03 (1) (a).
135	135	SECTION 4. 70.03 (1) (b) of the statutes is created to read:
136	136	70.03 (1) (b) In chs. 70 to 76, 78, and 79, “real property" includes a recreational
137	137	mobile home. For purposes of this paragraph, a “recreational mobile home” means
138	138	a prefabricated structure, regardless of the structure's square footage, that is
139	139	certified by the manufacturer as complying with the code promulgated by the
140	140	American National Standards Institute as ANSI A119.5 and that is designed to be
141	141	towed and used primarily as temporary living quarters for recreational, camping,
142	142	travel, or seasonal purposes.
143	143	SECTION 5. 70.05 (5) (b) of the statutes is amended to read:
144	144	70.05 (5) (b) Each taxation district shall assess property at full value at least
145	145	once in every 5-year period and conduct a full revaluation at least once in every
146	146	10-year period. Before a city, village, or town assessor conducts a revaluation of
147	147	property under this paragraph, the city, village, or town shall publish a notice on its
148	148	municipal website that a revaluation will occur and the approximate dates of the
149	149	property revaluation. The notice shall also describe the authority of an assessor,
150	150	under ss. 943.13 and 943.15, to enter land. If a municipality does not have a website,
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180	180	it shall post the required information in at least 3 public places within the city,
181	181	village, or town.
182	182	SECTION 6. 70.05 (5) (d) of the statutes is amended to read:
183	183	70.05 (5) (d) If the department of revenue determines that the assessed value
184	184	of each major class of property of a taxation district, including 1st class cities, has not
185	185	been established within 10 percent of the full value of the same major class of
186	186	property during the same year at least once during the 4-year period consisting of
187	187	the current year and the 3 preceding years, or that the taxation district has not
188	188	conducted a revaluation once during the 9-year period consisting of the current year
189	189	and the 8 preceding years, the department shall notify the clerk of the taxation
190	190	district of its intention to proceed under par. (f) if the taxation district's assessed
191	191	value of each major class of property for the first year following the 4-year period is
192	192	not within 10 percent of the full value of the same major class of property or if the
193	193	taxation district has not conducted a revaluation once following the 9-year period.
194	194	The department's notice shall be in writing and mailed to the clerk of the taxation
195	195	district on or before November 1 of the year of the determination.
196	196	SECTION 7. 70.05 (5) (f) of the statutes is amended to read:
197	197	70.05 (5) (f) If, in the first year following the 4-year period or the 9-year period
198	198	under par. (d), the department of revenue determines that the assessed value of each
199	199	major class of property of a taxation district, including 1st class cities, has not been
200	200	established within 10 percent of the full value of the same major class of property,
201	201	or that the taxation district has not conducted a revaluation, the department shall
202	202	notify the clerk of the taxation district in writing on or before November 1 of the year
203	203	of determination of the department's intention to proceed under par. (g) if the
204	204	taxation district's assessed value of each major class of property for the 2nd year
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232	232	following the 4-year period under par. (d) is not within 10 percent of the full value
233	233	of the same major class of property or if the taxation district does not complete a
234	234	revaluation for the 2nd year following the 9-year period under par. (d).
235	235	SECTION 8. 70.05 (5) (g) of the statutes is amended to read:
236	236	70.05 (5) (g) If, in the 2nd year following the 4-year period or the 9-year period
237	237	under par. (d), the department of revenue determines that the assessed value of each
238	238	major class of property is not within 10 percent of the full value of the same major
239	239	class of property, or that the taxation district did not complete a revaluation the
240	240	department shall order special supervision under s. 70.75 (3) for that taxation
241	241	district for the assessments of the 3rd year following the 4-year period, or the 3rd
242	242	year following the 9-year period, under par. (d). That order shall be in writing and
243	243	shall be mailed to the clerk of the taxation district on or before November 1 of the year
244	244	of the determination.
245	245	SECTION 9. 70.055 (1) (intro.) of the statutes is amended to read:
246	246	70.055 (1) CERTIFICATION REQUIREMENTS. (intro.) An Except as provided in sub.
247	247	(1m), an applicant for certification as an expert appraiser shall submit satisfactory
248	248	evidence to the department of revenue as follows:
249	249	SECTION 10. 70.055 (1m) of the statutes is created to read:
250	250	70.055 (1m) CERTIFICATION REQUIREMENTS; BUSINESS ENTITY. A business entity
251	251	employed by a town, village, or city to provide expert appraisers to make an
252	252	assessment shall apply for certification under this section and submit satisfactory
253	253	evidence to the department of revenue as follows:
254	254	(a) That the applicant has systems in place to verify that each person employed
255	255	by the applicant who is performing assessment services is certified as provided under
256	256	s. 73.09 at the level appropriate for the services provided.
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286	286	(b) That the applicant requires all person performing assessment services for
287	287	the applicant to perform those services in accordance with ch. 70 and the assessment
288	288	manual prepared and published under s. 73.03 (2a).
289	289	(c) That the applicant ensures that all persons performing assessment services
290	290	satisfy the education requirements under s. 73.09 at the level appropriate for the
291	291	services provided.
292	292	(d) That the applicant accurately represents the assessment services that the
293	293	applicant provides to the town, village, or city.
294	294	(e) That the applicant maintains detailed records of each request for
295	295	assessment services that the applicant receives, including the identity of each person
296	296	that performs the services.
297	297	(f) That the applicant requires assessment personnel employed by the
298	298	applicant to satisfy minimal standards. For purposes of this paragraph, the
299	299	applicant shall provide a detailed explanation of those standards.
300	300	SECTION 11. 70.111 (19) (b) of the statutes is amended to read:
301	301	70.111 (19) (b) Recreational mobile homes, as defined in s. 66.0435 (1) (hm), and
302	302	recreational vehicles, as defined in s. 340.01 (48r). The exemption under this
303	303	paragraph also applies to steps and a platform, not exceeding 50 square feet, that
304	304	lead to a doorway of a recreational mobile home or a recreational vehicle, but does
305	305	not apply to any other addition, attachment, deck, or patio.
306	306	SECTION 12. 70.46 (4) of the statutes is amended to read:
307	307	70.46 (4) No board of review may be constituted unless at least one member
308	308	completes all members complete in each year a training session under s. 73.03 (55).
309	309	The municipal clerk shall provide an affidavit to the department of revenue stating
310	310	whether the requirement under this subsection has been fulfilled.
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337	337	SECTION 13 ASSEMBLY BILL 1228
338	338	SECTION 13. 70.75 (1) (a) 1. of the statutes is amended to read:
339	339	70.75 (1) (a) 1. The owners of taxable property in any taxation district, other
340	340	than an assessment district within the corporate limits of any 1st class city, whose
341	341	property has an aggregate assessed valuation of not less than 5 percent of the
342	342	assessed valuation of all of the property in the district according to the assessment
343	343	sought to be corrected, may submit to the department of revenue a written petition
344	344	concerning the assessed valuation of their property. The written petition shall be
345	345	submitted to the department no later than January 31 of the year following the year
346	346	of assessment sought to be corrected or 60 days after the board of review has
347	347	adjourned for the year of the assessment sought to be corrected, whichever is later.
348	348	Subject to subd. 2. and sub. (1m), if the department finds that the assessment of
349	349	property in the taxation district is not in substantial compliance with the law and
350	350	that the interest of the public will be promoted by a reassessment, the department
351	351	may order a reassessment of all or of any part of the taxable property in the district
352	352	to be made by one or more persons appointed for that purpose by the department.
353	353	SECTION 14. 70.85 (1) of the statutes is amended to read:
354	354	70.85 (1) COMPLAINT. A taxpayer may file a written complaint with the
355	355	department of revenue alleging that the assessment of one or more items or parcels
356	356	of property in the taxation district the value of which, as determined under s. 70.47,
357	357	and as adjusted under s. 70.57 to reflect the equalized value of the property of the
358	358	taxation district, does not exceed $1,000,000 is radically out of proportion to the
359	359	general level of assessment of all other property in the district.
360	360	SECTION 15. 73.09 (1) of the statutes is renumbered 73.09 (1) (a) (intro.) and
361	361	amended to read:
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388	388	SECTION 15
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390	390	73.09 (1) LOCAL ASSESSMENT PERSONNEL. (a) (intro.) The department of revenue
391	391	shall establish by rule the level of certification under sub. (3), the continuing
392	392	education requirements under sub. (4), examinations under sub. (5), and the
393	393	requirements for and responsibilities associated with temporary certification under
394	394	sub. (6) for all assessors and assessment personnel of each local unit of government
395	395	and for county assessor systems under s. 70.99. The hours of education required for
396	396	certification are as follows:
397	397	SECTION 16. 73.09 (1) (a) 1. to 5. of the statutes are created to read:
398	398	73.09 (1) (a) 1. For a technician, 50 hours.
399	399	2. For an appraiser, 150 hours.
400	400	3. For an assessor 1, 300 hours.
401	401	4. For an assessor 2, 300 hours.
402	402	5. For an assessor 3, 300 hours.
403	403	SECTION 17. 73.09 (1) (b) of the statutes is created to read:
404	404	73.09 (1) (b) The department shall not issue a certification or recertification
405	405	without first conducting a background check on the person applying for certification
406	406	or recertification.
407	407	SECTION 18. 73.09 (4) (a) of the statutes is amended to read:
408	408	73.09 (4) (a) All certifications issued prior to January 1, 1981, are valid for 10
409	409	years from the date of issuance. All certifications issued on or after January 1, 1981,
410	410	but before August 15, 1991, expire on the 6th June 1 following the date of issuance.
411	411	All certifications issued on or after August 15, 1991, expire 5 years on the 5th
412	412	December 31 after the date on which they are issued.
413	413	SECTION 19. 73.09 (4) (b) of the statutes is renumbered 73.09 (4) (b) (intro.) and
414	414	amended to read:
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441	441	SECTION 19 ASSEMBLY BILL 1228
442	442	73.09 (4) (b) (intro.) Persons may be recertified by attending at least 4 of the
443	443	previous 5 annual meetings called by the department of revenue under s. 73.06 (1)
444	444	and by meeting completing the following hours of continuing education
445	445	requirements determined by the department of revenue.:
446	446	(c) The department of revenue may revoke a person's certification if the person
447	447	fails to attend more than one annual meeting or fails to meet the continuing
448	448	education requirements in any recertification cycle. The department may reinstate
449	449	a certification revoked under this paragraph after a revocation period of no less than
450	450	one year has expired if the person whose certification was revoked requests
451	451	reinstatement, attends the next annual meeting under s. 73.06 (1) following the date
452	452	on which the department revoked the certification, and passes an examination under
453	453	sub. (5).
454	454	SECTION 20. 73.09 (4) (b) 1. to 5. of the statutes are created to read:
455	455	73.09 (4) (b) 1. For a technician, 50 hours.
456	456	2. For an appraiser, 50 hours.
457	457	3. For an assessor 1, 75 hours.
458	458	4. For an assessor 2, 75 hours.
459	459	5. For an assessor 3, 75 hours.
460	460	SECTION 21. 73.09 (5) of the statutes is amended to read:
461	461	73.09 (5) EXAMINATIONS. As provided in subs. (1) and (2), the department of
462	462	revenue shall prepare and administer examinations for each level of certification.
463	463	A person applying for an examination under this subsection shall submit an
464	464	examination fee with the person's application. If the department administers and
465	465	grades the examinations, the fee shall be the amount equal to the department's best
466	466	estimate of the actual cost to administer and grade the examinations, but no greater
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494	494	SECTION 21
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496	496	than $75. If a test service provider administers and grades the examinations, the fee
497	497	shall be the amount equal to the department's best estimate of the provider's actual
498	498	cost to administer and grade the examinations, but no greater than $75. The
499	499	department shall grant certification to each person who passes the examination for
500	500	that level. No person may take an examination for a higher level without first
501	501	completing the exam at each lower level, and no person may take an examination for
502	502	a higher level to avoid disciplinary action at the person's original examination level.
503	503	SECTION 22.0Initial applicability.
504	504	(1) RECREATIONAL MOBILE HOMES. The treatment of s. 70.111 (19) (b) first applies
505	505	to the property tax assessments as of January 1, 2024.
506	506	(END)
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