Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB292 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 292
5	5	May 25, 2023 - Introduced by Representatives ALLEN, BINSFELD, BODDEN,
6	6	BRANDTJEN, EDMING, GREEN, GUNDRUM, MOSES, MURPHY, O'CONNOR,
7	7	ORTIZ-VELEZ, PALMERI, RETTINGER, SCHRAA and SHANKLAND, cosponsored by
8	8	Senators QUINN, FEYEN, STROEBEL and TOMCZYK. Referred to Committee on
9	9	Housing and Real Estate.
10	10	*AUTHORS SUBJECT TO CHANGE*
11	11	AN ACT to amend 70.365 of the statutes; relating to: sending notice of changed
12	12	assessment by email.
13	13	Analysis by the Legislative Reference Bureau
14	14	Under current law, if a person's property tax assessment has changed from the
15	15	previous year's assessment, the assessor is required to provided a notice of changed
16	16	assessment to the taxpayer by ordinary mail at least 15 days before the meeting of
17	17	the board of review or board of assessors so that the taxpayer has sufficient notice
18	18	to file an objection to the assessment. This bill requires the assessor to also send the
19	19	notice by email if the taxpayer's email has been filed with the assessor. In addition,
20	20	the bill requires that the assessor send the notice of changed assessment 30 days,
21	21	rather than 15 days, prior to the meeting of the board of review or board of assessors.
22	22	For further information see the local fiscal estimate, which will be printed as
23	23	an appendix to this bill.
24	24	The people of the state of Wisconsin, represented in senate and assembly, do
25	25	enact as follows:
26	26	SECTION 1. 70.365 of the statutes is amended to read:
27	27	70.365 Notice of changed assessment. When the assessor assesses any
28	28	taxable real property, or any improvements taxed as personal property under s. 77.84
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35	35	SECTION 1 ASSEMBLY BILL 292
36	36	(1), and arrives at a different total than the assessment of it for the previous year,
37	37	the assessor shall notify the person assessed if the physical or email address of the
38	38	person is known to the assessor, otherwise the occupant of the property. However,
39	39	the assessor is not required to provide notice under this section if land is classified
40	40	as agricultural land, as defined in s. 70.32 (2) (c) 1g., for the current year and previous
41	41	year and the difference between the assessments is $500 or less. If the assessor
42	42	determines that land assessed under s. 70.32 (2r) for the previous year is no longer
43	43	eligible to be assessed under s. 70.32 (2r), and the current classification under s.
44	44	70.32 (2) (a) is not undeveloped, agricultural forest, productive forest land, or other,
45	45	the assessor shall notify the person assessed if the assessor knows the person's
46	46	physical or email address, or otherwise the occupant of the property, that the person
47	47	assessed may be subject to a conversion charge under s. 74.485. Any notice issued
48	48	under this section shall be in writing and shall be sent by ordinary mail and by email,
49	49	if an email address is filed with the assessor, at least 15 30 days before the meeting
50	50	of the board of review or before the meeting of the board of assessors in 1st class cities
51	51	and in 2nd class cities that have a board of assessors under s. 70.075, except that, in
52	52	any year in which the taxation district conducts a revaluation under s. 70.05, the
53	53	notice shall be sent at least 30 days before the meeting of the board of review or board
54	54	of assessors. The notice shall contain the amount of the changed assessment and the
55	55	time, date, and place of the meeting of the local board of review or of the board of
56	56	assessors. The notice shall also include the following: “Under Wisconsin law,
57	57	generally, the assessor may not change the assessment of property based solely on
58	58	the recent arm's length sale of the property without adjusting the assessed value of
59	59	comparable properties in the same market area. For information on the assessment
60	60	of properties that have recently sold, visit the Internet site of the Department of
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88	88	SECTION 1
89	89	ASSEMBLY BILL 292
90	90	Revenue at ... (Internet site address).” However, if the assessment roll is not
91	91	complete, the notice shall be sent by ordinary mail and by email, if an email address
92	92	is filed with the assessor, at least 15 30 days prior to the date to which the board of
93	93	review or board of assessors has adjourned, except that, in any year in which the
94	94	taxation district conducts a revaluation under s. 70.05, the notice shall be sent at
95	95	least 30 days prior to the date to which the board of review or board of assessors has
96	96	adjourned. The assessor shall attach to the assessment roll a statement that the
97	97	notices required by this section have been mailed and emailed, if the email address
98	98	is filed with the assessor, and failure to receive the notice shall not affect the validity
99	99	of the changed assessment, the resulting changed tax, the procedures of the board
100	100	of review or of the board of assessors or the enforcement of delinquent taxes by
101	101	statutory means. After the person assessed or the occupant of the property receives
102	102	notice under this section, if the assessor changes the assessment as a result of the
103	103	examination of the rolls as provided in s. 70.45 and the person assessed waives, in
104	104	writing and on a form prescribed or approved by the department of revenue, the
105	105	person's right to the notice of the changed assessment under this section, no
106	106	additional notice is required under this section. The secretary of revenue shall
107	107	prescribe the form of the notice required under this section. The form shall include
108	108	information notifying the taxpayer of the procedures to be used to object to the
109	109	assessment. The form shall also indicate whether the person assessed may be
110	110	subject to a conversion charge under s. 74.485.
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