2017 Wisconsin Property Assessment Manual (WPAM) is now available

December 20, 2016

To:  Certified Assessors, Public Assessor List
       County Real Property Listers, Treasurers, Clerks, Register of Deeds
       Municipal Clerks and Treasurers

 

The 2017 Wisconsin Property Assessment Manual (WPAM) is now available on the Wisconsin Department of Revenue (DOR) website.

2017 WPAM Updates

1.  All chapters reorganized to flow with the assessment process: discover, list, value

2.  Assessor Certification and Exams (Chapters 1, 2)

  • New examination guidelines for all certification levels
  • Recertification by exam no longer offered as an option
  • DOR Oversight of assessment practices now includes suspension and training capabilities

3.  Desktop Review IAAO Standard (3.3.5) included and discussed (Chapter 4)

  • Technology available for use in exterior review highlighted

4.  Added information on highest and best use and market segmentation (Chapter 13)

5.  Satellite TV and Mobile Home (Chapter 19)

  • Satellite TV taxable as "all other property"
  • Mobile home section reorganized with a new flow chart

6.  Clarified Exemption Information (Chapter 20)

  • New charts for Chapter 50 Facilities and Retirement Homes for the Aged
  • Housing for religious persons clarification
  • Property Owner's Certification of Occupancy form clarification
  • Native American personal property update

7.  Court Cases Reorganized – no new cases (Chapter 22)

8.  Law Changes

  • 2015 Act 358 (Managed Forest Law) (Chapters 7, 16)
    • Changes the minimum acreage from 10 to 20 contiguous acres for MFL parcels
    • Land is not eligible for MFL if there is a building or improvement associated with a building located on a parcel
    • Open MFL must be accessible to the public on foot by public road or from other land open to public access
  • 2015 Act 322 – 70.05 compliance (Chapters 1, 6)
    • Changes major class of property from 5% to 10% of the municipality's total value
    • Shortens the assessment compliance cycle by one year

 

Note: DOR also discussed the WPAM updates at the November/December Annual Assessor Meetings.

 

If you have questions, contact us.

 

Thank you,
Technical and Assessment Services
Wisconsin Department of Revenue