2017 Act 115 Summary

December 18, 2017

To: Assessors, Primary Assessors
      County Clerks, Real Property Listers & Treasurers
      Municipal Clerks & Treasurers

The Wisconsin Department of Revenue would like to inform you of 2017 Wisconsin Act 115 (SB 177) that was published on December 1, 2017, and impacts property assessment. 

The following provides a summary of the changes. The 2018 Wisconsin Property Assessment Manual (WPAM) will provide additional details.

Created 70.32 (5)

  • Beginning with the assessments as of January 1, 2017
  • Assessors shall assess land within a district corridor under sec. 88.74, Wis. Stats., in the same property assessment classification as the land adjoining the corridor
  • The adjoining land and the land within the corridor must be owned by the same person
  • Apply sec. 70.43, Wis. Stats., for corrections to 2017 assessments since the law is effective January 1, 2017
  • Review annually to determine correct classification

Drainage districts - 88.74

  • Drainage districts are local governmental entities organized under a county drainage board for the purpose of draining lands for agriculture
  • Landowners who benefit from drainage must pay to cover the cost of constructing, maintaining, and repairing district drains
  • 31 counties contain one or more drainage districts and can be located on the Wisconsin Department of Agriculture, Trade, and Consumer Protection website: Wisconsin Drainage Districts
  • Questions regarding drainage districts and corridors should be directed to the State Drainage District Program Manager

Contact us with any questions.