March 20, 2019

To: Public Assessor List and Statutory Assessor List

The Wisconsin Department of Revenue (DOR) would like to remind you of the following as you complete the 2019 assessment process.

Assessor Certification and Training

• See the DOR website for available assessor continuing education and recertification information
• Review your assessor certification education credits
• Note: New dates and location – 2019 Municipal Assessor Institute is September 16-18 in Oshkosh. Contact the League of Wisconsin Municipalities for more information.

Property Record Information

• See the Wisconsin Property Assessment Manual (WPAM) for requirements: 7-37 to 7-38
• Review a municipality's existing property records before signing a contract
• Provide property records to the municipality within 30 days after the Board of Review (BOR) closes

Annual Agricultural Requirements

• Annually review agricultural parcels
  • Land qualifying for 2019 agricultural classification was devoted primarily to a qualifying agricultural use during 2018 and compatible with agricultural use on January 1, 2019
  • Review agricultural use during 2019 for 2020 classifications
  • Make updates on the property record
• Annually update agricultural use values
  • State laws (sec. 70.32(2)(c)1g, 70.32(2)(c)1i, Wis. Stats., Tax 18.05(4), 18.07(3), Wis. Admin. Code) require annual updates to the agricultural use-values with current year use-values adjusted by the local level of assessment
• Issue Agricultural Conversion Charge Notices when land converts from agricultural use
  • State laws (sec. 70.365 and 74.485, Wis. Stats.) require the assessor to distribute notices when land converts from agricultural
  • DOR provides conversion charge guidelines and the conversion charge notice form

Property Inspection Requirements

• Inspect all sales, new construction and permits, see WPAM 7-38, 6-3, 12-3, 4-2, 4-5
  • Make updates on the property record: inspection type, the inspector and inspection date
• State laws (70.05(4M) and 70.05(4n)) provide requirements when an assessor accesses a property or is requesting an interior inspection
• Request to View Property Notice PR-300 is recommended for all inspections
  • See WPAM 5-10 to 5-11 and 6-5 to 6-6

Open Book and Board of Review (BOR)

• State law (70.47(1), Wis. Stats.) requires the BOR to meet annually during 45-day period starting the fourth Monday of April and no sooner than seven days after the last day the assessment roll is open for examination under sec. 70.45
• DOR provides an Open Book and BOR calendar for the municipality's clerk or assessor to access and enter the information for property owners