Law Changes

May 5, 2020

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 (DOR) would like to inform you of recent law changes.

Note: The updated Property Assessment and Taxation Information include items from these law changes.

  1. Act 140 – 2019 Assembly Bill 661
    • Amends sec. 70.47(2), Wis. Stats., and the Board of Review (BOR) meeting notice
      • Prior law – at least 15 days before the first session of the board of review, or at least 30 days before the first session of the board of review in any year in which the taxation district conducts a revaluation under s. 70.05, the clerk of the board shall publish a class 1 notice, place a notice in at least 3 public places and place a notice on the door of the town hall, of the village hall, of the council chambers or of the city hall of the time and place of the first meeting of the board under sub. (3) and of the requirements under sub. (7) (aa) and (ac) to (af). A taxpayer who shows that the clerk failed to publish the notice under this subsection may file a claim under s. 74.37.
      • Current law – at least 15 days before the first session of the board of review, or at least 30 days before the first session of the board of review in any year in which the taxation district conducts a revaluation under s. 70.05, the clerk of the board shall publish a class 1 notice under ch. 985 of the time and place of the first meeting of the board under sub. (3) and of the requirements under sub. (7) (aa) and (ac) to (af). A taxpayer who shows that the clerk failed to publish the notice under this subsection may file a claim under s. 74.37.
    • Amends sec. 60.307, Wis. Stats., and term of town assessors
      • Prior law – maximum term of three years
      • Current law – maximum term of five years
    • Effective March 3, 2020

  2. Act 185 – 2019 Assembly Bill 1038
    • Created sec. 70.47(3)(aL)2, Wis. Stats.
    • Only for the 2020 assessment roll
    • Regardless of whether the 2020 assessment roll is completed at the time of the 45-day period beginning on the 4th Monday of April, the board may publish a class 1 notice under ch. 985 that the board has adjourned and will proceed under sub. (2)
    • Effective April 15, 2020

The following are updates to DOR publications for these law changes:

  • Guide for BOR Members: Pages 7-8 updated BOR posting notices
  • Property Assessment Process Guide for Municipal Officials – page 14 updated town assessor term of office
  • Wisconsin Property Assessment Manual (WPAM) Chapter 1 – Overview of the Property Tax: Pages 14: Update state law reference to sec. 60.30(2)(b), Wis. Stats.
  • WPAM Chapter 21 – Board of Review and Assessment Appeals: Page 13 updated quotation of sec. 70.47(2), Wis. Stats.

Contact us at bapdor@wisconsin.gov with any questions.