2018 Wisconsin Property Assessment Manual

December 19, 2017

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


The 2018 Wisconsin Property Assessment Manual (WPAM) is now available on the Wisconsin Department of Revenue (DOR) website.


2018 WPAM Updates

Chapter 1 – Overview of the Property Tax

  • Page 1-8: Updated AAR required attachment – summary of open book
  • Page 1-9 and 1-28: 2017 Act 59/AB 64 – exemption of property reported on Schedule C of PA-003 for 2018
  • Page 1-13: 2017 Act 59/AB 64 – removed state levy from tax bill

Chapter 2 – Assessor Certification

  • Page 2-2: Updated responsibilities by level of certification
  • Page 2-5: Updated levels of Assessor Certification by municipality for 2019 assessment
  • Page 2-9: Updated exam process
  • Page 2-13: Updated tax delinquency information

Chapter 3 – Staffing Recommendations

  • No change

Chapter 4 – The Assessment Cycle and Dates Governing Assessment

  • Page 4-3: Law change-2017 Act 68/AB480 – Board of Review no sooner than seven days after open book
  • Page 4-6: Law change-2017 Act 68/AB480 – request property view notification process
  • Page 4-9: Law change-2017 Act 68/AB480 – Board of Review meeting starting 45 day period on the fourth Monday of April and no sooner than seven days after open book
  • Page 4-11: Law change-2017 Act 68/AB480 – Board of Review meeting starting 45 day period on the fourth Monday of April and no sooner than seven days after open book

Chapter 5 – Public Relations in the Assessment Office

  • Page 5-2: Law change-2017 Act 68/AB480 – Board of Review meeting starting 45 day period on the fourth Monday of April and no sooner than seven days after open book
  • Page 5-10: Law change-2017 Act 68/AB480 – Request property view notification process and Milewski v. Town of Dover Wisconsin Supreme Court Case
  • Page 5-15: Law change-2017 Act 68/AB480 – Board of Review meeting starting 45 day period on the fourth Monday of April and no sooner than seven days after open book

Chapter 6 – Statutory Revaluation and Reassessment

  • Page 6-2: Law change-2017 Act 68/AB480 – Board of Review meeting starting 45 day period on the fourth Monday of April and no sooner than seven days after open book
  • Page 6-5: Law change-2017 Act 68/AB480 – request property view notification process and Milewski v. Town of Dover Wisconsin Supreme Court Case
  • Page 6-15: Law change-2017 Act 68/AB480 – Board of Review meeting starting 45 day period on the fourth Monday of April and no sooner than seven days after open book

Chapter 7 – Parcel and Information Systems

  • Page 7-3: Law change-2017 Act 68/AB480 – Board of Review meeting starting 45 day period on the fourth Monday of April and no sooner than seven days after open book
  • Page 7-5: Added Change Roll information
  • Page 7-6: Law change-2017 Act 68/AB480 – Board of Review meeting starting 45 day period on the fourth Monday of April and no sooner than seven days after open book
  • Page 7-20: Law change-2017 Act 115/SB 177 – assessment of drainage districts
  • Page 7-25: Law change-2015 Act 356/SB488 – safe at home
  • Page 7-29: Expanded list of exemption codes
  • Page 7-32: Summary of Open Book – Required
  • Page 7-35: Property Record Card Printing
  • Page 7-50: Updated XML Assessment and Tax Roll

Chapter 8 – Data Collection and Reporting

  • Page 8-3: Clarified assessment record information
  • Page 8-4: Updated Property Record Card information
  • Page 8-22: Updated forms list

Chapter 9 – Real Property Valuation

  • Page 9-21: Law change-2017 Act 68/AB480 – request property view notification process and Milewski v. Town of Dover Wisconsin Supreme Court Case
  • Page 9-24: Updated definition of related persons for determining arm's length transactions
  • Page 9-42: Updated sources

Chapter 10 – Assessment/Sales Ratio Analysis

  • Page 10-54: Law change-2017 Act 68/AB480 – Board of Review deny hearing when property owner refuses exterior view and income information at Board of Review, information for Milewski v. Town of Dover Wisconsin Supreme Court Case
  • Page 10-56: Updated sources

Chapter 11 – Computer-Assisted Assessment

  • Page 11-19: Updated sources

Chapter 12 – Residential Property Valuation

  • Page 12-20: Updated for law change-2017 Act 68/AB480 – request property view notification process
  • Page 12-73: Updated sources

Chapter 13 – Commercial Valuation

  • No change

Chapter 14 – Agricultural Valuation

  • Page 14-5: Law change-2017 Act 68/AB480 – Board of Review meeting starting 45 day period on the fourth Monday of April and no sooner than seven days after open book
  • Page 14-49: 2017 Act 68/AB480 – Request property view notification process, information for Milewski v. Town of Dover Wisconsin Supreme Court Case
  • Page 14-81: Updated sources
  • Appendix 14-B: Updated use-value calculation for 2018
  • Updated Chapter Tax 18 conservation programs: removed Farmland Protection Policy Act, added State Acres for Wildlife Enhancement (SAFE) and Monarch (SAFE), updated Agricultural Land Easements, updated Grassland Reserve Program

Chapter – 15 Residual Land Valuation

  • No change

Chapter 16 – Real Property Assessment – Special

  • Page 16-1: Updated forest information

Chapter 17 – Valuation of Fixed Assets

  • Page 17-15: 2017 Act 59/AB 64 – reporting on 2018 Statement of Personal Property (PA-003) not required to receive computer exemption
  • Page 17-15: 2017 Act 59/AB 64 – exemption of property reported on Schedule C of PA-003 for 2018

Chapter 18 – Manufacturing and Utility Assessment

  • Page 18-30: 2017 Act 59/AB 64 – exemption of property reported on Schedule C of PA-003 for 2018

Chapter 19 – Personal Property Assessment

  • Page 19-3: Law change-2017 Act 68/AB480 – Board of Review meeting starting 45 day period on the fourth Monday of April
  • Page 19-5 and 19-15: Law change-2017 Act 68/AB480 – request property view notification process, information for Milewski v. Town of Dover Wisconsin Supreme Court Case
  • Page 19-7: Notice of Personal Property Assessment recommended best practice
  • Page 19-7: Process when State of Personal Property (PA-003) not filed
  • Page 19-14: Clarified billboard information
  • Page 19-17: Law change-2017 Act 68/AB480 – request property view notification process, information for Milewski v. Town of Dover Wisconsin Supreme Court Case
  • Page 19-22: 2017 Act 59/AB 64 – exemption of property reported on Schedule C of PA-003 for 2018
  • Page 19-23: 2017 Act 59/AB 64 – reporting on 2018 Statement of Personal Property (PA-003) not required to receive computer exemption
  • Page 19-24: Clarified leased personal property information
  • Page 19-39: Notice of Personal Property Assessment recommended best practice

Chapter 20 – Property Tax Exemptions

  • Page 20-4: 2017 Act 59/AB 64 – reporting on 2018 Statement of Personal Property (PA-003) not required to receive computer exemption
  • Page 20-4: Clarified leased personal property information
  • Page 20-25: Updated cemetery and burial ground exemption information
  • Page 20-28: 2017 Act 59/AB 64 – reporting on 2018 Statement of Personal Property (PA-003) not required to receive computer exemption
  • Page 20-33: Updated sources

Chapter 21 – Board of Review and Assessment Appeals

  • Page 21-1: Clarified information
  • Page 21-4: Law change-2017 Act 68/AB480 – Board of Review meeting starting 45 day period on the fourth Monday of April
  • Page 21-8: law change-2017 Act 68/AB480 – Board of Review deny hearing when property owner refuses exterior view and information for Milewski v. Town of Dover Wisconsin Supreme Court Case
  • Page 21-12: Information for Milewski v. Town of Dover Wisconsin Supreme Court Case
  • Page 21-16: Change-2017 Act 68/AB480 – Board of Review meeting starting 45 day period on the fourth Monday of April
  • Page 21-17: Law change – 2017 Act 68/AB480 – request property view notification process, information for Milewski v. Town of Dover Wisconsin Supreme Court Case
  • Page 21-19: law change-2017 Act 68/AB480 – Board of Review deny hearing when property owner refuses exterior view and income information at Board of Review, information for Milewski v. Town of Dover Wisconsin Supreme Court Case

Chapter 22 – Legal Decisions and Attorney General Opinions

  • Page 22-8: Law change-2017 Act 68/AB480 – Board of Review deny hearing when property owner refuses exterior view and income information at Board of Review, information for Milewski v. Town of Dover Wisconsin Supreme Court Case
  • Page 22-35: Act 59/AB 64 – exemption of property reported on Schedule C of PA-003 for 2018
  • Page 22-70: Regency West Apartments, LLC v. City of Racine (Wisconsin Supreme Court case - valuation of low income property)
  • Page 22-74: Included beneficial ownership test from MKE Regional Medical Center, Inc. v. C Wauwatosa
  • Page 22-80: Act 59/AB 64 – exemption of property reported on Schedule C of PA-003 for 2018
  • Page 22-89: Milewski v. Town of Dover (Wisconsin Supreme Court case - assessment appeal process)

Appendix

  • Page A-1:  Added special inspection warrant and affidavit forms and samples

Glossary

  • Page G-1: Added AAR due date for cities of the first class

Contact us with any questions.