August 1, 2017
To: Certified Assessors, Public Assessor List
County Real Property Listers, Treasurers, Clerks, Registers of Deeds
Municipal Clerks and Treasurers
The
DRAFT 2018
Wisconsin Property Assessment Manual (WPAM) is now available for public comment on the Wisconsin Department of Revenue (DOR)
website.
Provide Comments by August 22, 2017
- Review the changes
-
Send us any comments
- On August 22 at 9 a.m., DOR will conduct a
public hearing if you would like to provide your comments in person
2018 WPAM Updates - DRAFT
-
Clarified Annual Assessment Report Due Date (Chapters 1, 7 and Glossary)
- First Class Cities - 30 days after Board of Assessors
-
Updated Levels of Assessor Certification by Municipality for 2019 Assessment (Chapter 2)
- Assessor 3 = > $1 Billion Equalized Commercial Value (21 municipalities)
- Assessor 2 = $100 Million to $1 Billion Equalized Commercial Value (126 municipalities)
- Assessor 1 = < $100 Million Equalized Commercial Value (1705 municipalities)
-
Updated Tax Delinquency Information (Chapter 2)
-
Updated Assessment Roll and Property Record Card Information (Chapter 7)
- Clarified language regarding production and maintenance of property record cards
- Updated XML Assessment and Tax Roll
- Expanded List of Exemption Codes
-
Updated definition of related persons for determining arm's length transactions (Chapter 9)
-
Added Reference to WPAM Volume 2 for CDU Rating Guide (Chapter 12)
-
Updated Chapter Tax 18 Conservation Programs (Chapter 14)
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Updated Forest Valuation (Chapter 16)
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Updated Personal Property Information (Chapter 19)
- Process when Personal Property Form not filed
- Notice of Assessment recommended best practice
-
Added Exemption Information (Chapter 20)
- Cemetery and Burial Ground Exemption Information
- Exempt Computer Guide
- Leased Equipment information - tax exempt organization leasing equipment-responsible for taxes if included in contract
-
Added Court Cases
(Chapter 22)
- Milewski v. Town of Dover (Wisconsin Supreme Court case re. assessment appeal process)
- Joseph P. Murr, et al., v Wisconsin, et al. (U.S. Supreme Court case re. regulatory taking/eminent domain)
- Regency West Apartments, LLC v City of Racine (Wisconsin Supreme Court case re. valuation of low income property)
- Included beneficial ownership test from MKE Regional Medical Center, Inc. v. C Wauwatosa
-
Added and Updated Information for Milewski v. Town of Dover Wisconsin Supreme Court Case
- Data Collection (Chapter 9)
- Various updates to data collection and notification processes (Chapters 5, 6, 21 and 22)
-
Added Law Change
- 2017
Act 17/SB89: (Chapter 7)
- Assessment roll language modernization
- Effective June 23, 2017
- Updates terminology for an electronic assessment roll