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1 - Overview of the Property Tax | Pages 1-2: Remove obsolete AAR content
Page 7: Update USPAP information
Page 15: Update state law reference |
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2 - Assessor Certification | Page 10: Update for consistency with Tax 12 continuing education standards |
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4 - The Assessment Cycle and Dates Governing Assessment | Pages 9, 16: Add 2019 Wisconsin Act 114, Notice of Assessment law change |
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5 - Public Relations in the Assessment Office | Page 10: Add documenting consent or denial of requests to view property |
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7 - Parcel and Information Systems | Page 30: Update Notice of Assessment information |
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9 - Real Property Valuation | Pages 36-37: Removed leased fee information, place in Chapter 13, add general income approach information |
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13 - Commercial Valuation | Page 4: Remove outdated store references
Page 12: Update definition of dark stores
Pages 15-17: Add leased fee information from Chapter 9
Page 16: Add direct capitalization information
Pages 46-47: Clarify hotel valuation
Pages 65: Clarify landfill valuation |
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14 - Agricultural Valuation | Pages 4-7: Clarify charge for converting use information |
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14 - Appendix B Calculating Use-Value Guidelines for Agricultural Land Assessment | Pages 3-8: Update use-value calculation |
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14 - Tax 18 Conservation Programs | Pages 3, 4, 8, 10, 12: Updates for 2021 |
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17 - Valuation of Fixed Assets | Page 15: Add exemption clarification |
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19 - Personal Property Assessment | Page 22: Add exemption clarification |
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20 - Property Tax Exemptions | Pages 3: Clarify exemption request process
Pages 10-11: Add housing authority information |
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21 - Board of Review and Assessment Appeals | Page 13: Update 70.47(2) information for 2019 Wisconsin Act 140
Page 15-16: Update 70.365 information for 2019 Wisconsin Act 114 |
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Glossary of Terminology | Page 1: Update Apportionment for consistency with other DOR publications
Page 2: Removed obsolete Electronic Exempt Computer Report
Page 36: Update Fee simple definition for consistency with Appraisal Institute
Page 39: Update Leased fee interest for consistency with Appraisal Institute
Page 47: Added Tenant definition from Appraisal Institute |
| Forms |
Notice of Changed Assessment (PR-301): Update per 2019 Wisconsin Act 114
New Combined Notice (PR-298 and PR-301): Proposing combined notice of assessment and notice of conversion charge |