2021 Wisconsin Property Assessment Manual Posted

December 21, 2020

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 2021 Wisconsin Property Assessment Manual (WPAM).

2021 WPAM Updates

Chapter 1 – Overview of the Property Tax

  • Pages 6-7: Updated USPAP information
  • Page 14: Updated state law reference
  • Page 17: Added age requirement for assessor certification
  • Page 35: Updated tax bill

Chapter 2 – Assessor Certification

  • Page 1: Added age requirement for assessor certification
  • Page 8: Added age requirement for temporary assessor certification
  • Page 10: Education updated for consistency with Chapter Tax 12  

Chapter 3 – Staffing Recommendations

  • No changes

Chapter 4 – The Assessment Cycle and Dates Governing Assessment

  • Pages 9, 16: 2019 Wisconsin Act 114, Notice of Assessment law change

Chapter 5 – Public Relations in the Assessment Office

  • Page 10: Added documenting consent or denial of requests to view property

Chapter 6 – Statutory Revaluation and Reassessment

  • No changes

Chapter 7 – Parcel and Information Systems

  • Pages 29-31: Notice of Assessment section rewrite
  • Page 31: Updated assessor contract information

Chapter 8 – Data Collection and Reporting

  • Page 8: Added optional combined notice form information
  • Page 23: Added form-Conversion Chart Report
  • Page 24: Added form-Combined Notice of Assessment

Chapter 9 – Real Property Valuation

  • Page 36: Moved leased fee information to Chapter 13, added general income approach information

Chapter 10 – Assessment/Sales Ratio Analysis

  • No changes

Chapter 11 – Computer-Assisted Assessment

  • No changes

Chapter 12 – Residential Property Valuation

  • No changes

Chapter 13 – Commercial Valuation

  • Page 4: Removed outdated store references
  • Page 12: Updated definition of dark stores
  • Pages 15-16: Added leased fee information from Chapter 9
  • Page 15: Added value definition source
  • Page 16: Added direct capitalization information
  • Page 46: Clarified hotel valuation
  • Page 64: Clarified landfill valuation

Chapter 14 – Agricultural Valuation

  • Page 4-6: Clarified charge for converting use information
  • Appendix 14-B: Updated use-value calculation and Council Members
  • Chapter Tax 18 Conservation Programs: Pages 3, 4, 8, 10, 12: Updates for 2021

Chapter 15 – Residual Land Valuation

  • No changes

Chapter 16 – Real Property Assessment – Special

  • No changes

Chapter 17 – Valuation of Fixed Assets

  • Page 15: Added exemption clarification

Chapter 18 – Manufacturing and Utility Assessment

  • Page 17: Removed clean food processing equipment bullet

Chapter 19 – Personal Property Assessment

  • Page 22: Added exemption clarification
  • Pages 35-38, 41-44: Updated recreational mobile home exemption for November 2020 Tax Appeals Commission decision

Chapter 20 – Property Tax Exemptions

  • Page 3: Clarified exemption request process

Chapter 21 – Board of Review and Assessment Appeals

  • Page 13: Updated 70.47(2) information for 2019 Wisconsin Act 140
  • Page 15: Updated 70.365 information for 2019 Wisconsin Act 114

Chapter 22 – Legal Decisions and Attorney General Opinions

  • No changes

Appendix

  • No changes

Glossary

  • Page 1: Updated apportionment definition for consistency with other DOR publications
  • Page 35: Updated Fee simple definition for consistency with Appraisal Institute
  • Page 38: Updated Leased Fee interest definition for consistency with Appraisal Institute
  • Page 46: Added Tenant definition from Appraisal Institute

If you have questions, please contact us at bapdor@wisconsin.gov.