February 27, 2020

To: Statutory Assessors, Public Assessors

The Wisconsin Department of Revenue (DOR) would like to remind you of the following as you complete the 2020 assessment process.

Maintain Assessor Certification and Complete Continuing Education

• See the DOR website for available assessor continuing education and recertification information
• Review your assessor certification education credits
• 2020 Municipal Assessor Institute is September 15-17 at the Holiday Inn & Convention Center, Stevens Point. Contact the League of Wisconsin Municipalities for more information.

March 2 Due Date – Personal Property and Exemption Requests

• State law provides a March 1 deadline for filing the Statement of Personal Property (PA-003) and Property Tax Exemption Request (PR-230) with the assessor
• Since March 1 is a Sunday this year, the filing deadline is March 2, 2020
• State law (sec. 990.001(4)(c), Wis. Stats.), allows taxpayers to file on the next day that is not a Saturday or Sunday
• Consider items electronically filed, faxed, received by mail, or postmarked on March 2 timely

Performing Property Inspection Requirements

• Inspect all sales, new construction and permits, see Chapters 4, 6, 7, and 12 of the Wisconsin Property Assessment Manual (WPAM)
• Inspections must be on the property record including the inspection type, inspector, and inspection date
• State laws (secs. 70.05(4M) and 70.05(4n), Wis. Stats.) 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 Chapters 5 and 6

Reviewing Property Record Requirements

• See Chapter 7 of the WPAM for requirements
• 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

Note: Once you sign the assessment roll affidavit, you are responsible for the records

Completing Annual Agricultural Land Requirements

• Annually review agricultural parcels
• Land qualifying for 2020 Agricultural classification was devoted primarily to a qualifying agricultural use during 2019 and compatible with agricultural use on January 1, 2020
• Review agricultural use during 2020 for 2021 classifications
• Make updates on the property record
• Annually update agricultural use values
• State law (sec. 70.32(2)(c)1g, 70.32(2)(c)1i, Wis. Stats. and 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 law (secs. 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 Agricultural Land Conversion Charge (PR-298)
• Review Notice of Assessment (NOA) law change
• Under sec. 70.365, Wis. Stats., the assessor must notify a person of a change to any real property, or any improvements taxed as personal property, when the total is different than the assessment for the previous year. The assessor is not required to provide notice if land is classified as agricultural land, as defined in sec. 70.32(2)(c)1g, Wis. Stats., for the current year and previous year and the difference between the assessments is $500 or less. The NOA is also used when the person assessed may be subject to a conversion charge under sec. 74.485, Wis. Stats.

Complete Open Book and Attend BOR

• State law (sec. 70.45, Wis. Stats.) requires the assessment roll to be open for examination
• The assessor must be present for at least 2 hours while the assessment roll is open for inspection
• Instructional material under sec. 73.03 (54), Wis. Stats., must be available at the meeting
• State law (sec. 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, Wis. Stats.
• DOR provides an Open Book and BOR calendar for the municipality's clerk or assessor to access and enter information for property owners
• Notify the county lister of your Open Book and BOR dates as soon as possible. Submit notice and roll requests to the county a minimum of 10 business days in advance.

Alternative Assessment Forms

• State law (sec. 70.09(3), Wis. Stats.) provides for DOR to prescribe forms
• Submit alternate forms to DOR for approval when not using the state prescribed version to: bapdor@wisconsin.gov

Contact us with questions.