The Wisconsin Department of Revenue (DOR)
posted the 2023 Wisconsin Property Assessment Manual (WPAM).
DOR also
posted the final set of information for implementing the August 15, 2022, Federal Court of Appeals for the Seventh Circuit decision on taxation of specific Native American property - land within any of four reservations created by the 1854 Treaty of La Pointe between the United States and four bands of the Lake Superior Chippewa Indians of Wisconsin (the Bad River, Lac Courte Oreilles, Lac du Flambeau and Red Cliff Bands).
2023 WPAM Updates
Chapter 1 – Overview of the Property Tax
Chapter 2 – Assessor Certification
- Pages 3-4: Remove historical certification levels
- Pages 8-12: Add 2024 certification levels for municipalities requiring an Assessor 2 and an Assessor 3
Chapter 3 – Staffing Recommendations
Chapter 4 – The Assessment Cycle and Dates Governing Assessment
Chapter 5 – Public Relations in the Assessment Office
Chapter 6 – Statutory Revaluation and Reassessment
- Page 2: Update reference to Standard Contract and Standard Specifications
Chapter 7 – Parcel and Information Systems
- Page 34: Update MAR filing process information
- Page 38: Property record requirements-add consent or denial for requests to view property from Chapter 5
Chapter 8 – Data Collection and Reporting
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
Chapter 14 – Agricultural Valuation
- Appendix 14-B: Updated use-value calculation
- Chapter Tax 18 Conservation Programs: Pages 3-4 annual updates; Pages 7, 10 updated DNR programs and links
Chapter 15 – Residual Land Valuation
Chapter 16 – Real Property Assessment – Special
Chapter 17 – Valuation of Fixed Assets
Chapter 18 – Manufacturing and Utility Assessment
- Page 25: Removed bullet point in definition of used directly-Tax Appeals Commission decision
Chapter 19 – Personal Property Assessment
Chapter 20 – Property Tax Exemptions
- Pages 26-27: 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
Chapter 22 – Legal Decisions and Attorney General Opinions
- Page 22: Added summary for Nudo v. City of Kenosha court case
- Pages 84-85: 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.)
State Prescribed Forms
Appendix
Glossary
Questions?
Contact us at bapdor@wisconsin.gov.