December 15, 2021
To: Certified Assessors, Assessor List, Municipal Clerks and Treasurers, County Clerks and Treasurers, Real Property Listers and Registers of Deeds
The Wisconsin Department of Revenue posted the 2022 Wisconsin Property Assessment Manual (WPAM).
2022 WPAM Updates
Chapter 1 – Overview of the Property Tax
- Page 2: Updated statutory reference
Chapter 2 – Assessor Certification
Chapter 3 – Staffing Recommendations
Chapter 4 – The Assessment Cycle and Dates Governing Assessment
- Page 6: Added statutory reference for Notice to View Property (PR-300)
- Page 6: Update Agricultural Classification Conservation Program Information Request (PR-324) description
Chapter 5 – Public Relations in the Assessment Office
- Page 10: Added statutory reference for Notice to View Property (PR-300)
Chapter 6 – Statutory Revaluation and Reassessment
- Page 5: Added statutory reference for Notice to View Property (PR-300)
Chapter 7 – Parcel and Information Systems
- Page 32: Updated Summary of Open Book Actions (PR-130) form directions
- Page 37: Updated public records information and resources
Chapter 8 – Data Collection and Reporting
- Pages 3-4: Updated public records information and resources
- Page 17: Updated Board of Review statutory reference
- Pages 19, 22: Updated Summary of Open Book Actions (PR-130) form directions
- Pages 23: Added statutory reference for Notice to View Property (PR-300)
- Pages 23: Updated PR-800 description
Chapter 9 – Real Property Valuation
Chapter 10 – Assessment/Sales Ratio Analysis
Chapter 11 – Computer-Assisted Assessment
Chapter 12 – Residential Property Valuation
Chapter 13 – Commercial Valuation
- Page 62: Updated Board of Review statutory reference
Chapter 14 – Agricultural Valuation
- Page 5: Updated references for Agricultural Classification Conservation Program Information Request (PR-324)
- Page 77: Updated listing of cranberry improvements
- Appendix 14-B: Updated use-value calculation and Council Members
- Chapter Tax 18 Conservation Programs: Pages 3, 4, 8, 10, 12: Updates for 2022; Pages 3-4 Updated references for Agricultural Classification Conservation Program Information Request (PR-324)
Chapter 15 – Residual Land Valuation
Chapter 16 – Real Property Assessment – Special
Chapter 17 – Valuation of Fixed Assets
Chapter 18 – Manufacturing and Utility Assessment
- Pages 2-3: Updated manufacturing assessment appeal process
- Page 15: Updated real estate parcel classification
- Page 19: Updated end of the production process
- Pages 25-26: Updated clean in place vessels, pumps, and piping in cheese and milk plants
- Pages 29-31: Updated Manufacturing Real Estate and Personal Property Forms
- Pages 38-39: Updated towers and other structures, added exemption qualified broadband service property
Chapter 19 – Personal Property Assessment
- Page 6: Updated distribution of Statement of Personal Property (PA-003) before January 1
Chapter 20 – Property Tax Exemptions
- Pages 3, 8, 14: Updated sec. 70.11(4)(b)3, Wis. Stats., for 2021 Wisconsin Act 1
- Pages 26: Updated Federal Court decision: Lac Courte Oreilles Band of Lake Superior Chippewa Indians of Wisconsin et al v. Evers, Tony et al, No. 18-cv-992-jdp (W.D. Wis.)
Chapter 21 – Board of Review and Assessment Appeals
- Page 3: Updated sec. 70.46(4), Wis. Stats., for 2021 Wisconsin Act 1
- Pages 19-20: Updated reference to sec. 70.47(7)(af), Wis. Stats., for 2018 law change
Chapter 22 – Legal Decisions and Attorney General Opinions
- Page 2: Updated public records information and resources
- Page 61: Updated sec. 70.11(4)(b)3, Wis. Stats., for 2021 Wisconsin Act 1
- Page 85: Added Federal Court decision: Lac Courte Oreilles Band of Lake Superior Chippewa Indians of Wisconsin et al v. Evers, Tony et al, No. 18-cv-992-jdp (W.D. Wis.)
- Page 95: Added reference to Collison v. City of Milwaukee contamination court case
State Prescribed Forms
- Page 1: Updated information for submitting alternate versions of state-prescribed forms
Appendix
Glossary
Questions?
Contact us at bapdor@wisconsin.gov