March 18, 2021
To: Statutory Assessors, Public Assessors
The Wisconsin Department of Revenue (DOR) would like to remind you of the following as you complete the 2021 assessment process.
Updated Notice of Changed Assessment (NOA) Required for 2021
NOA updated for 2021 per
2019 Wisconsin Act 114
- Effective for the 2021 assessment year, all
NOAs must include the following under sec.
70.365, Wis. Stats.:
"Under Wisconsin law, generally, the assessor may not change the assessment of property based solely on the recent arm's length sale of the property without adjusting the assessed value of comparable properties in the same market area. For information on the assessment of properties that have recently sold, visit the Internet site of the Department of Revenue at
- State law (sec.
70.09(3), Wis. Stats.) provides for DOR to prescribe forms. If you are not using the
state-prescribed version of a form, you must submit the form to DOR annually for approval. Submit alternate forms to: firstname.lastname@example.org
2021 Wisconsin Act 1
- New exemption (sec.
70.11(4)(b)3., Wis. Stats.)
- Creates a property tax exemption for property owned by a church, exempt under
70.11(4)(a), that is leased to an educational association or institution also exempt under par. (a). Note: The exemption applies regardless of how the lessor uses the leasehold income.
- Statute created – sec.
70.11(4)(b)3., Wis. Stats.
- Effective: Property assessments as of January 1, 2021
- Amends the Board of Review (BOR) member training requirement, starting in 2022, one BOR member must attend training every year
- Statute amended – sec.
70.46(4), Wis. Stats.
- Effective: January 1, 2022
- Allows DOR to change the assessor recertification and certification exam fee to reflect actual cost, not to exceed $75
Note: See the February 23, 2021
law change announcement for additional information
Performing Property Inspection Requirements
- Inspect all sales, new construction and permits – see the
Wisconsin Property Assessment Manual (WPAM) Chapters 4, 6, 7, and 12
- Inspections must be on the property record including the inspection type, inspector, and inspection date
- State laws (secs.
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) – recommended for all inspections, see
WPAM Chapters 5 and 6
inspection information provided by DOR in response to COVID restrictions
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 2021 Agricultural classification was devoted primarily to a qualifying agricultural use during 2020 and compatible with agricultural use on January 1, 2021
- Review agricultural use during 2020 for 2021 classifications
- Make updates on the property record
- Annually update agricultural use values
- Issue Agricultural Conversion Charge Notices when land converts from agricultural use
Complete Open Book and Attend BOR
- State law (sec.
70.45, Wis. Stats.) requires the assessment roll to be open for examination
- Assessor shall be present for at least two hours while the assessment roll is open for inspection
Instructional material under sec.
73.03(54), Wis. Stats., shall be available at the meeting
- State law (sec.
70.47(1), Wis. Stats.) requires the BOR to meet annually during a 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. April 26, 2021 is the first day of the 45-day period. The initial BOR meeting must be held by June 9, 2021.
- 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.
Maintain Assessor Certification and Complete Continuing Education
- See the DOR website for available
assessor continuing education and
- Review your assessor
certification education credits and annual meeting attendance
- Training opportunities
2021 Municipal Assessor Institute – September 28-30 at the Best Western Hotel and Convention Center, Oshkosh. The League has not determined the conference format, (in-person, virtual or hybrid). Contact the
League of Wisconsin Municipalities for more information.
- Indianhead Association of Assessing Officers March 24, 2021, online training:
- 9 a.m. to 12 p.m.:
Leadership/Management and Appreciation; 3 hours of law and management credit
- 12:30 p.m. to 3:30 p.m.:
Short-Term Rental Course; 3 hours of appraisal credit
- Contact: Daniel Dixon (608) 577-1534; DJDIXON2CD@GMAIL.COM
Contact us at email@example.com.