December 18, 2019
To: Certified Assessors, Public Assessor List, County Real Property Listers, Treasurers, Clerks, Registers of Deeds, Municipal Clerks and Treasurers
The Wisconsin Department of Revenue posted the 2020 Wisconsin Property Assessment Manual (WPAM).
2020 WPAM Updates
Chapter 1 – Overview of the Property Tax
- Pages 2, 8: Update Annual Assessment Report filing
Chapter 2 – Assessor Certification
Chapter 3 – Staffing Recommendations
Chapter 4 – The Assessment Cycle and Dates Governing Assessment
- Pages 9, 15: 2019 Wisconsin Act 2, Notice of Assessment law change
Chapter 5 – Public Relations in the Assessment Office
- Page 15: 2019 Wisconsin Act 2, Notice of Assessment law change
Chapter 6 – Statutory Revaluation and Reassessment
Chapter 7 – Parcel and Information Systems
- Page 18: Update agricultural information
- Page 30: 2019 Wisconsin Act 2, Notice of Assessment law change
- Page 34: Clarified omitted property section title
- Page 42: Update Annual Assessment Report filing
Chapter 8 – Data Collection and Reporting
- Pages 7: Update energy exemption
- Page 9: Update Tax Incremental District value reporting
- Pages 22, 24: Update Annual Assessment Report filing
- Pages 24: 2019 Wisconsin Act 2, Notice of Assessment law change
Chapter 9 – Real Property Valuation
- Page 11: Highest and best use information
- Page 24: Consistent statement to not use non-arm's length sales
Chapter 10 – Assessment/Sales Ratio Analysis
- Page 11: Added portfolio sales
Chapter 11 – Computer-Assisted Assessment
Chapter 12 – Residential Property Valuation
- Page 3: Consistent statement to not use non-arm's length sales
- Page 6: Update use of sales adjustments
- Pages 52-53: Update energy exemption
Chapter 13 – Commercial Valuation
- Page 60: Updated energy exemption
Chapter 14 – Agricultural Valuation
- Page 7:
Ogden v. Town of Delafield case
- Appendix 14-B: Updated use-value calculation and Council Members
- Chapter Tax 18 Conservation Programs: Pages 4, 6-8, 11-12: Update Conservation Program information
Chapter 15 – Residual Land Valuation
Chapter 16 – Real Property Assessment – Special
Chapter 17 – Valuation of Fixed Assets
Chapter 18 – Manufacturing and Utility Assessment
Chapter 19 – Personal Property Assessment
- Page 6: Personal property form distribution
- Page 8: Personal property for a closed business
Chapter 20 – Property Tax Exemptions
- Pages 28-30: Update energy exemption
- Page 35: Update renewable energy sources of information
Chapter 21 – Board of Review and Assessment Appeals
- Page 17: 2019 Wisconsin Act 2, Notice of Assessment law change
Chapter 22 – Legal Decisions and Attorney General Opinions
- Page 22:
Ogden v. Town of Delafield case
- Page 24: Consistent statement to not use non-arm's length sales
Appendix
Glossary
- Page 1: Update Annual Assessment Report filing
- Page 5: 2019 Wisconsin Act 2, Notice of Assessment law change
Contact us at bapdor@wisconsin.gov with any questions.