December 6, 2018
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 2019 Wisconsin Property Assessment Manual (WPAM) and 2019 Property Tax Guides.
2019 Property Tax Guides
Chapter 1 – Overview of the Property tax
Chapter 2 – Assessor Certification
- Pages 2-3, 2-5, 2-6: Updated assessor certification list – Town of Menasha now Village of Fox Crossing
Chapter 3 – Staffing Recommendations
Chapter 4 – The Assessment Cycle and Dates Governing Assessment
Chapter 5 – Public Relations in the Assessment Office
- Page 5-11: Updated trespass information
Chapter 6 – Statutory Revaluation and Reassessment
- Page 6-6: Updated trespass information
Chapter 7 – Parcel and Information Systems
Chapter 8 – Data Collection and Reporting
- Pages 8-3 and 8-5: Updated transfer of assessment records
Chapter 9 – Real Property Valuation
Chapter 10 – Assessment/Sales Ratio Analysis
- Page 10-55: Updated trending information
Chapter 11 – Computer-Assisted Assessment
Chapter 12 – Residential Property Valuation
Chapter 13 – Commercial Valuation
- Page 13-18: Updated potential gross income definition for consistency
- Page 13-41: Updated expense form reference
Chapter 14 – Agricultural Valuation
- Pages 14-7 and 14-17: Added
Thoma v. Village of Slinger – classification based on use
- Appendix 14-B: Updated use-value calculation for 2019
- Chapter Tax 18 Conservation Programs: Updated pages 2-4, 7
Chapter 15 – Residual Land Valuation
- Entire chapter: Updated residual land valuation
Chapter 16 – Real Property Assessment – Special
- Page 16-2: Removed historical law changes
Chapter 17 – Valuation of Fixed Assets
- Page 17-7: Removed "Office" from PA-003, title of Schedule D
Chapter 18 – Manufacturing and Utility Assessment
- Pages 18-1, 18-3, 18-4, 18-10, 18-11, 18-12, 18-15, 18-16, 18-25, 18-31, 18-35, 18-39: Updated Manufacturing and Utility assessment information
Chapter 19 – Personal Property Assessment
- Page 19-6: Clarified March 1 due date
- Page 19-23: Removed "Office" from PA-003, title of Schedule D
Chapter 20 – Property Tax Exemptions
- Page 20-3: Clarified March 1 due date
Chapter 21 – Board of Review and Assessment Appeals
Chapter 22 – Legal Decisions and Attorney General Opinions
- Pages 22-20, 22-21, 22-22, 22-33, 22-34: Case summaries –
Petroleum v. MKE,
Metropolitan v. MKE,
Kaskin v. Kenosha,
Thoma v. Slinger
Appendix
Glossary
Contact us with any questions.