Spring Reminders

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

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
  • Issue Agricultural Conversion Charge Notices when land converts from agricultural use

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