​March 18, 2021

To: Statutory Assessors, Public Assessors

The Wisconsin Department of Revenue (DOR) would like to remind you of the following as you complete the 2021 assessment process.

Updated Notice of Changed Assessment (NOA) Required for 2021

• NOA updated for 2021 per 2019 Wisconsin Act 114
• Effective for the 2021 assessment year, all NOAs must include the following under sec. 70.365, Wis. Stats.:
  "Under Wisconsin law, generally, the assessor may not change the assessment of property based solely on the recent arm's length sale of the property without adjusting the assessed value of comparable properties in the same market area. For information on the assessment of properties that have recently sold, visit the Internet site of the Department of Revenue at https://www.revenue.wi.gov/Pages/ERETR/data-home.aspx."
• State law (sec. 70.09(3), Wis. Stats.) provides for DOR to prescribe forms. If you are not using the state-prescribed version of a form, you must submit the form to DOR annually for approval. Submit alternate forms to: bapdor@wisconsin.gov

2021 Wisconsin Act 1

• New exemption (sec. 70.11(4)(b)3., Wis. Stats.)
• Creates a property tax exemption for property owned by a church, exempt under 70.11(4)(a), that is leased to an educational association or institution also exempt under par. (a). Note: The exemption applies regardless of how the lessor uses the leasehold income.
• Statute created – sec. 70.11(4)(b)3., Wis. Stats.
• Effective: Property assessments as of January 1, 2021
• Amends the Board of Review (BOR) member training requirement, starting in 2022, one BOR member must attend training every year
• Statute amended – sec. 70.46(4), Wis. Stats.
• Effective: January 1, 2022
• Allows DOR to change the assessor recertification and certification exam fee to reflect actual cost, not to exceed $75
• Statute amended – secs. 73.09(4)(c) and 73.09(5), Wis. Stats.
• Effective – January 1, 2022

Note: See the February 23, 2021 law change announcement for additional information

Performing Property Inspection Requirements

• Inspect all sales, new construction and permits – see the Wisconsin Property Assessment Manual (WPAM) Chapters 4, 6, 7, and 12
• Inspections must be on the property record including the inspection type, inspector, and inspection date
• State laws (secs. 70.05(4M) and 70.05(4n), Wis. Stats.) – provide requirements when an assessor accesses a property or is requesting an interior inspection
• Request to View Property Notice (PR-300) – recommended for all inspections, see WPAM Chapters 5 and 6
• Review inspection information provided by DOR in response to COVID restrictions

Reviewing Property Record Requirements

• See Chapter 7 of the WPAM for requirements
• Review a municipality's existing property records before signing a contract
• Provide property records to the municipality within 30 days after the Board of Review (BOR) closes

Note: Once you sign the assessment roll affidavit, you are responsible for the records

Completing Annual Agricultural Land Requirements

• Annually review agricultural parcels
• Land qualifying for 2021 Agricultural classification was devoted primarily to a qualifying agricultural use during 2020 and compatible with agricultural use on January 1, 2021
• Review agricultural use during 2020 for 2021 classifications
• Make updates on the property record
• Annually update agricultural use values
• State laws (secs. 70.32(2)(c)1g, 70.32(2)(c)1i, Wis. Stats. and secs. Tax 18.05(4), 18.07(3), Wis. Admin. Code) require annual updates to the agricultural use-values with current year use-values adjusted by the local level of assessment
• 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 Agricultural Land Conversion Charge (Form PR-298)

Complete Open Book and Attend BOR

• State law (sec. 70.45, Wis. Stats.) requires the assessment roll to be open for examination
• Assessor shall be present for at least two hours while the assessment roll is open for inspection
• Instructional material under sec. 73.03(54), Wis. Stats., shall be available at the meeting
• State law (sec. 70.47(1), Wis. Stats.) requires the BOR to meet annually during a 45-day period starting the fourth Monday of April and no sooner than seven days after the last day the assessment roll is open for examination under sec. 70.45, Wis. Stats. April 26, 2021 is the first day of the 45-day period. The initial BOR meeting must be held by June 9, 2021.
• DOR provides an Open Book and BOR calendar for the municipality's clerk or assessor to access and enter information for property owners
• Notify the county lister of your Open Book and BOR dates as soon as possible. Submit notice and roll requests to the county a minimum of 10 business days in advance.

Maintain Assessor Certification and Complete Continuing Education

• See the DOR website for available assessor continuing education and recertification information
• Review your assessor certification education credits and annual meeting attendance
• Training opportunities
• 2021 Municipal Assessor Institute – September 28-30 at the Best Western Hotel and Convention Center, Oshkosh. The League has not determined the conference format, (in-person, virtual or hybrid). Contact the League of Wisconsin Municipalities for more information.
• Indianhead Association of Assessing Officers March 24, 2021, online training:
• 9 a.m. to 12 p.m.: Leadership/Management and Appreciation; 3 hours of law and management credit
• 12:30 p.m. to 3:30 p.m.: Short-Term Rental Course; 3 hours of appraisal credit
• Contact: Daniel Dixon (608) 577-1534; DJDIXON2CD@GMAIL.COM

Questions?

Contact us at bapdor@wisconsin.gov.