​March 12, 2018

To: Assessors

The Wisconsin Department of Revenue (DOR) would like to remind you of the following as you complete the 2018 assessment process.

Issue Agricultural Conversion Charge Notices when land converts from agricultural use

• State laws (sec. 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 conversion charge notice form

Residential and Agricultural Improvement Costs

• DOR provides the Wisconsin Property Assessment Manual (WPAM) – Volume 1 Administrative Procedural (V1) and Volume 2 (V2) Residential and Agricultural Costs
• Assessors must following the listing process described in WPAM - V1 and WPAM - V2
• Assessors are not required to use the cost information
• Assessors may research and obtain current, local, costs instead of using the costs within the WPAM - V2

Drainage District Corridor Assessment - NEW for January 1, 2017 assessments

• State law (70.32(5), Wis. Stats.) requires the assessment of drainage district corridors in the same class as the land adjoining the corridor
• DOR provided a December 18, 2017 email with additional information

Property owner notice when viewing interior - NEW for November 28, 2017

• State laws (70.05(4M) and 70.05(4n)) provide requirements when an assessor accesses a property
• DOR provided a December 11, 2017 email and a February 1, 2018 email with additional information

Board of Review (BOR) - NEW for 2018

• State law (70.47(1), Wis. Stats.) requires the BOR to meet annually during 45-day period starting fourth Monday of April and no sooner than seven days after the last day which the assessment roll is open for examination under 70.45
• DOR provided a December 11, 2017 email and a February 1, 2018 email with additional information

2018 Open Book and BOR dates - provide the information on the DOR website

• DOR provides a calendar website for property owners to obtain Open Book and BOR information
• DOR announced the 2018 calendar is available for entering this information on January 31, 2018

2018 Personal Property - NEW for 2018

• State law (70.111(27), Wis. Stats.) exempts property that was or would be reported on Schedule C - Machinery, Tools and Patterns
• State law (70.11(39), Wis. Stats.) no longer requires providing computer values to receive exemption (Schedule D-1)
• If a property owner disagrees with your taxability determination, the claim of unlawful tax process is available to contest. See pages 15-16 of the Appeal Guide.
• Additional information is available from the 2017 DOR Annual Assessor Meeting (see slides 17-21) and the associated questions and answers (see Sections A and B)

We hope this information is helpful. Contact us with questions.