March 4, 2022
To: Statutory Assessors, Public Assessors
The Wisconsin Department of Revenue (DOR) would like to remind you of the following as you complete the 2022 assessment process.
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 law (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) – recommended for all inspections, see
WPAM Chapters 5 and 6
- Review
inspection information provided by DOR in response to COVID restrictions
Reviewing Property Record Requirements
- See
WPAM Chapter 7 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 2022 Agricultural classification was devoted primarily to a qualifying agricultural use during 2021 and compatible with agricultural use on January 1, 2022
- Review agricultural use during 2021 for 2022 classifications
- Make updates on the property record
- Annually update agricultural use values
- State law (secs.
70.32(2)(c)1g and
70.32(2)(c)1i, Wis. Stats.) and (secs. Tax
18.05(4) and
18.07(3), Wis. Admin. Code) requires annual updates to the agricultural use-values with
current year use-values adjusted by the local level of assessment
- State law (sec.
70.365, Wis. Stats.) requires the assessor to distribute a notice when arriving at a different total than the assessment for the previous year. The assessor is not required to provide notice if the land is classified agricultural for the current year and previous year and the difference between the assessments is $500 or less.
- DOR provides the
Notice of Changed Assessment (Form PR-301)
- 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 25, 2022, is the first day of the 45-day period. The initial BOR meeting must be held by June 8, 2022.
- 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
recertification information
- Review your assessor
certification education credits and annual meeting attendance
- Training opportunities
-
2022 Municipal Assessor Institute – October 18-20 at the La Crosse Center, La Crosse. The League of Wisconsin Municipalities is planning for an in-person conference. Contact the
League for more information.
- Indianhead Association of Assessing Officers – March 9, 2022, in-person at the 29 Pines Conference Center, Eau Claire:
- 9 a.m. to 4:00 p.m.:
Wisconsin Statutes, Case Law, and the WPAM; 6 hours of law and management credit
- Contact: Daniel Dixon (608) 577-1534; DJDIXON2CD@GMAIL.COM
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
Questions?
Contact us at bapdor@wisconsin.gov.