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2023 - 2024 LEGISLATURE
2023 ASSEMBLY BILL 1228
April 11, 2024 - Introduced by Representative NOVAK, cosponsored by Senator
WIRCH. Referred to Committee on Ways and Means.
***AUTHORS SUBJECT TO CHANGE***
AN ACT to renumber 70.03 (1); to renumber and amend 73.09 (1) and 73.09
(4) (b); to amend 70.05 (5) (b), 70.05 (5) (d), 70.05 (5) (f), 70.05 (5) (g), 70.055
(1) (intro.), 70.111 (19) (b), 70.46 (4), 70.75 (1) (a) 1., 70.85 (1), 73.09 (4) (a) and
73.09 (5); and to create 19.35 (3) (i), 66.0602 (3) (e) 10., 70.03 (1) (b), 70.055
(1m), 73.09 (1) (a) 1. to 5., 73.09 (1) (b) and 73.09 (4) (b) 1. to 5. of the statutes;
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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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
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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
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SECTION 1 ASSEMBLY BILL 1228
SECTION 1. 19.35 (3) (i) of the statutes is created to read:
19.35 (3) (i) If a record is produced, collected, or maintained by a person who
is not an authority pursuant to a contract between that person and an authority to
provide property assessment services pursuant to s. 70.055, the person may not
charge the authority to access any such record.
SECTION 2. 66.0602 (3) (e) 10. of the statutes is created to read:
66.0602 (3) (e) 10. The amount that the city, village, or town levies in that year
to pay for the revaluation under s. 70.05 (5) (b).
SECTION 3. 70.03 (1) of the statutes is renumbered 70.03 (1) (a).
SECTION 4. 70.03 (1) (b) of the statutes is created to read:
70.03 (1) (b) In chs. 70 to 76, 78, and 79, “real property" includes a recreational
mobile home. For purposes of this paragraph, a “recreational mobile home” means
a prefabricated structure, regardless of the structure's square footage, that is
certified by the manufacturer as complying with the code promulgated by the
American National Standards Institute as ANSI A119.5 and that is designed to be
towed and used primarily as temporary living quarters for recreational, camping,
travel, or seasonal purposes.
SECTION 5. 70.05 (5) (b) of the statutes is amended to read:
70.05 (5) (b) Each taxation district shall assess property at full value at least
once in every 5-year period and conduct a full revaluation at least once in every
10-year period. Before a city, village, or town assessor conducts a revaluation of
property under this paragraph, the city, village, or town shall publish a notice on its
municipal website that a revaluation will occur and the approximate dates of the
property revaluation. The notice shall also describe the authority of an assessor,
under ss. 943.13 and 943.15, to enter land. If a municipality does not have a website,
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it shall post the required information in at least 3 public places within the city,
village, or town.
SECTION 6. 70.05 (5) (d) of the statutes is amended to read:
70.05 (5) (d) If the department of revenue determines that the assessed value
of each major class of property of a taxation district, including 1st class cities, has not
been established within 10 percent of the full value of the same major class of
property during the same year at least once during the 4-year period consisting of
the current year and the 3 preceding years, or that the taxation district has not
conducted a revaluation once during the 9-year period consisting of the current year
and the 8 preceding years, the department shall notify the clerk of the taxation
district of its intention to proceed under par. (f) if the taxation district's assessed
value of each major class of property for the first year following the 4-year period is
not within 10 percent of the full value of the same major class of property or if the
taxation district has not conducted a revaluation once following the 9-year period.
The department's notice shall be in writing and mailed to the clerk of the taxation
district on or before November 1 of the year of the determination.
SECTION 7. 70.05 (5) (f) of the statutes is amended to read:
70.05 (5) (f) If, in the first year following the 4-year period or the 9-year period
under par. (d), the department of revenue determines that the assessed value of each
major class of property of a taxation district, including 1st class cities, has not been
established within 10 percent of the full value of the same major class of property,
or that the taxation district has not conducted a revaluation, the department shall
notify the clerk of the taxation district in writing on or before November 1 of the year
of determination of the department's intention to proceed under par. (g) if the
taxation district's assessed value of each major class of property for the 2nd year
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following the 4-year period under par. (d) is not within 10 percent of the full value
of the same major class of property or if the taxation district does not complete a
revaluation for the 2nd year following the 9-year period under par. (d).
SECTION 8. 70.05 (5) (g) of the statutes is amended to read:
70.05 (5) (g) If, in the 2nd year following the 4-year period or the 9-year period
under par. (d), the department of revenue determines that the assessed value of each
major class of property is not within 10 percent of the full value of the same major
class of property, or that the taxation district did not complete a revaluation the
department shall order special supervision under s. 70.75 (3) for that taxation
district for the assessments of the 3rd year following the 4-year period, or the 3rd
year following the 9-year period, under par. (d). That order shall be in writing and
shall be mailed to the clerk of the taxation district on or before November 1 of the year
of the determination.
SECTION 9. 70.055 (1) (intro.) of the statutes is amended to read:
70.055 (1) CERTIFICATION REQUIREMENTS. (intro.) An Except as provided in sub.
(1m), an applicant for certification as an expert appraiser shall submit satisfactory
evidence to the department of revenue as follows:
SECTION 10. 70.055 (1m) of the statutes is created to read:
70.055 (1m) CERTIFICATION REQUIREMENTS; BUSINESS ENTITY. A business entity
employed by a town, village, or city to provide expert appraisers to make an
assessment shall apply for certification under this section and submit satisfactory
evidence to the department of revenue as follows:
(a) That the applicant has systems in place to verify that each person employed
by the applicant who is performing assessment services is certified as provided under
s. 73.09 at the level appropriate for the services provided.
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(b) That the applicant requires all person performing assessment services for
the applicant to perform those services in accordance with ch. 70 and the assessment
manual prepared and published under s. 73.03 (2a).
(c) That the applicant ensures that all persons performing assessment services
satisfy the education requirements under s. 73.09 at the level appropriate for the
services provided.
(d) That the applicant accurately represents the assessment services that the
applicant provides to the town, village, or city.
(e) That the applicant maintains detailed records of each request for
assessment services that the applicant receives, including the identity of each person
that performs the services.
(f) That the applicant requires assessment personnel employed by the
applicant to satisfy minimal standards. For purposes of this paragraph, the
applicant shall provide a detailed explanation of those standards.
SECTION 11. 70.111 (19) (b) of the statutes is amended to read:
70.111 (19) (b) Recreational mobile homes, as defined in s. 66.0435 (1) (hm), and
recreational vehicles, as defined in s. 340.01 (48r). The exemption under this
paragraph also applies to steps and a platform, not exceeding 50 square feet, that
lead to a doorway of a recreational mobile home or a recreational vehicle, but does
not apply to any other addition, attachment, deck, or patio.
SECTION 12. 70.46 (4) of the statutes is amended to read:
70.46 (4) No board of review may be constituted unless at least one member
completes all members complete in each year a training session under s. 73.03 (55).
The municipal clerk shall provide an affidavit to the department of revenue stating
whether the requirement under this subsection has been fulfilled.
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SECTION 13 ASSEMBLY BILL 1228
SECTION 13. 70.75 (1) (a) 1. of the statutes is amended to read:
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 percent 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. The written petition shall be
submitted to the department 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 the assessment sought to be corrected, whichever is later.
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.
SECTION 14. 70.85 (1) of the statutes is amended to read:
70.85 (1) COMPLAINT. A taxpayer may file a written complaint with the
department of revenue alleging that the assessment of one or more items or parcels
of property in the taxation district the value of which, as determined under s. 70.47,
and as adjusted under s. 70.57 to reflect the equalized value of the property of the
taxation district, does not exceed $1,000,000 is radically out of proportion to the
general level of assessment of all other property in the district.
SECTION 15. 73.09 (1) of the statutes is renumbered 73.09 (1) (a) (intro.) and
amended to read:
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SECTION 15
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73.09 (1) LOCAL ASSESSMENT PERSONNEL. (a) (intro.) The department of revenue
shall establish by rule the level of certification under sub. (3), the continuing
education requirements under sub. (4), examinations under sub. (5), and the
requirements for and responsibilities associated with temporary certification under
sub. (6) for all assessors and assessment personnel of each local unit of government
and for county assessor systems under s. 70.99. The hours of education required for
certification are as follows:
SECTION 16. 73.09 (1) (a) 1. to 5. of the statutes are created to read:
73.09 (1) (a) 1. For a technician, 50 hours.
2. For an appraiser, 150 hours.
3. For an assessor 1, 300 hours.
4. For an assessor 2, 300 hours.
5. For an assessor 3, 300 hours.
SECTION 17. 73.09 (1) (b) of the statutes is created to read:
73.09 (1) (b) The department shall not issue a certification or recertification
without first conducting a background check on the person applying for certification
or recertification.
SECTION 18. 73.09 (4) (a) of the statutes is amended to read:
73.09 (4) (a) All certifications issued prior to January 1, 1981, are valid for 10
years from the date of issuance. All certifications issued on or after January 1, 1981,
but before August 15, 1991, expire on the 6th June 1 following the date of issuance.
All certifications issued on or after August 15, 1991, expire 5 years on the 5th
December 31 after the date on which they are issued.
SECTION 19. 73.09 (4) (b) of the statutes is renumbered 73.09 (4) (b) (intro.) and
amended to read:
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SECTION 19 ASSEMBLY BILL 1228
73.09 (4) (b) (intro.) Persons may be recertified by attending at least 4 of the
previous 5 annual meetings called by the department of revenue under s. 73.06 (1)
and by meeting completing the following hours of continuing education
requirements determined by the department of revenue.:
(c) The department of revenue may revoke a person's certification if the person
fails to attend more than one annual meeting or fails to meet the continuing
education requirements in any recertification cycle. The department may reinstate
a certification revoked under this paragraph after a revocation period of no less than
one year has expired if the person whose certification was revoked requests
reinstatement, attends the next annual meeting under s. 73.06 (1) following the date
on which the department revoked the certification, and passes an examination under
sub. (5).
SECTION 20. 73.09 (4) (b) 1. to 5. of the statutes are created to read:
73.09 (4) (b) 1. For a technician, 50 hours.
2. For an appraiser, 50 hours.
3. For an assessor 1, 75 hours.
4. For an assessor 2, 75 hours.
5. For an assessor 3, 75 hours.
SECTION 21. 73.09 (5) of the statutes is amended to read:
73.09 (5) EXAMINATIONS. As provided in subs. (1) and (2), the department of
revenue shall prepare and administer examinations for each level of certification.
A person applying for an examination under this subsection shall submit an
examination fee with the person's application. If the department administers and
grades the examinations, the fee shall be the amount equal to the department's best
estimate of the actual cost to administer and grade the examinations, but no greater
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SECTION 21
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than $75. If a test service provider administers and grades the examinations, the fee
shall be the amount equal to the department's best estimate of the provider's actual
cost to administer and grade the examinations, but no greater than $75. The
department shall grant certification to each person who passes the examination for
that level. No person may take an examination for a higher 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.
SECTION 22.0Initial applicability.
(1) RECREATIONAL MOBILE HOMES. The treatment of s. 70.111 (19) (b) first applies
to the property tax assessments as of January 1, 2024.
(END)
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