2024 Wisconsin Property Assessment Manual

Date: December 15, 2023

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), State and Local Finance Division posted the 2024 Wisconsin Property Assessment Manual (WPAM) to our website.

2024 WPAM Updates

Chapter 1 – Overview of the Property Tax

  • Updated:
    • Page 8 – reference to general property
  • Removed:
    • Page 2 – personal property reference
    • Pages 5-6 – personal property valuation standard
    • Page 9 – categories of personal property
    • Page 9 – personal property listing information
    • Pages 13, 18, 22, 24, 26, 27, 30 – personal property reference
    • Page 26 – categories of personal property
    • Page 30 – personal property data collection and valuation

Chapter 2 – Assessor Certification

  • Removed:
    • Page 2 – personal property reference

Chapter 3 – Staffing Recommendations

  • Removed:
    • Page 2 – personal property reference and valuation
    • Page 4 – personal property process information
    • Page 4 – personal property reference
    • Page 7 – personal property unit
    • Pages 7-8 – personal property process information
    • Pages 8-13 – personal property reference
  • Added:
    • Page 11 – personal property exemption information

Chapter 4 – The Assessment Cycle and Dates Governing Assessment

  • Updated:
    • Page 11 – sec. 70.10
    • Page 12 – sec. 70.43
    • Page 12 – sec. 70.44
    • Page 15 – sec. 70.50
    • Page 16 – sec. 70.995
    • Page 17 – sec. 70.50
    • Page 17 – sec. 70.52
    • Page 18 – Affidavit
    • Page 21 – sec. 70.53
    • Page 28 – sec. 70.73
  • Removed:
    • Page 3 – personal property reference
    • Page 4 – Statement of Personal Property information
    • Page 5 – personal property reference
    • Page 7 – View and Value Personal Property
    • Pages 7-8 – personal property reference
    • Pages 10-13 – personal property statute

Chapter 5 – Public Relations in the Assessment Office

  • Removed:
    • Page 13 – personal property sentence

Chapter 6 – Statutory Revaluation and Reassessment

  • Updated:
    • Page 13 – Mobile Home section
  • Removed:
    • Pages 9-10 – personal property reference
    • Page 13 – Valuation of Personal Property section
    • Pages 15, 19 – personal property reference

Chapter 7 – Assessment Roll and Parcel Information

  • Complete chapter reorganization and update

Chapter 8 – Data Collection and Reporting

  • Updated:
    • Pages 4-5 – parcel data file information
    • Page 5 – mobile home statutory references
    • Page 7 – Mobile Home Valuation Worksheet information
    • Page 9 – sec. 70.43
    • Pages 19-23 – personal property forms
  • Removed:
    • Pages 1-2 – personal property reference
    • Pages 5, 9 – personal property reference
    • Page 17 – Personal Property Forms and Record Systems section
    • Page 17 – fixed asset schedule information
    • Page 17 – Statement of Personal Property section
    • Pages 19-23 – personal property forms
  • Added:
    • Page 18 – SOA information (from Ch 7)

Chapter 9 – Real Property Valuation

  • Removed:
    • Page 6 – personal property sentences
    • Page 6 – personal property from list of property classes and value standard
    • Page 9 – personal property from list of property classes
    • Page 10 – personal property valuation information

Chapter 10 – Assessment/Sales Ratio Analysis

  • Removed:
    • Page 24 – personal property reference

Chapter 11 – Computer-Assisted Assessment

  • Removed:
    • Page 16 – personal property reference

Chapter 12 – Residential Property Valuation

  • Updated:
    • Page 68 – timeshare information

Chapter 13 – Commercial Valuation

  • Updated:
    • Page 40 – sale and leaseback information
    • Page 45 – bed and breakfast establishments information
    • Page 55 – golf course information
    • Pages 62, 65, 66 – personal property information
    • Pages 67-70 – cable television information
  • Removed:
    • Page 41 – personal property reference
    • Pages 60, 62, 63, 66 – personal property reference
  • Added:
    • Page 13 – Lowe's Home Centers, LLC v. City of Delavan case summary

Chapter 14 – Agricultural Valuation

  • Removed:
    • Page 8 – personal property from list of property classes

Chapter 14–A – North American Industry Classification System – NAICS

  • No changes

Chapter 14–B – Calculating Use-Value Guidelines for Agricultural Land Assessment

  • Updated:
    • Calculation and Farmland Advisory Council Members

Chapter 14–C – Agricultural Land Conversion Charge

  • No changes

Chapter 14–D – Agricultural Forest

  • No changes

Tax 18 – Programs Eligible for Agricultural Classification

  • Updated:
    • Pages 3-4 – annual updates
    • Pages 6-10, 12-13 – agency and program updates

Chapter 15 – Undeveloped Land

  • No changes

Chapter 16 – Real Property Assessment – Special

  • Removed:
    • Pages 2-3 – personal property reference
    • Page 3 – M-P reference

Chapter 17 – Chapter removed

  • See Chapter 18 for fixture information

Chapter 17 (Previously Ch 18) – Manufacturing and Utility Assessment

  • Updated:
    • Page 3 – last day to request manufacturing classification
    • Page 4 – law reference
    • Page 10 – personal property classification to business activity classification
    • Page 14 – Machinery and Equipment
    • Page 14-15 – information on property returned to local assessment
    • Page 15 – definition of manufacturing
    • Page 16 – definition of specific processing equipment
    • Page 18 – definition of production process
    • Page 24 – definition of used exclusively
    • Page 26 – form schedule information
    • Page 34 – law reference
  • Removed:
    • Pages 1-2 – personal property reference
    • Page 11 – leased equipment section
    • Page 23 – computer exemption information
    • Page 24 – computer exemption information
    • Page 26 – MP, Asset List and ML information
  • Added:
    • Page 3 – DOR classification notice deadline
    • Pages 8, 9 – law reference
    • Page 13 – Act 12 information

Chapter 18 (Previously Ch 19) – Personal Property

  • Complete chapter reorganization and update

Chapter 19 (Previously Ch 20) – Property Tax Exemptions

  • Updated:
    • Pages 20, 24, 25 – personal property information
    • Page 26 – building information for Native American property
    • Page 27 – real estate owned by Native Americans
  • Removed:
    • Page 4 – historical law change
    • Page 4 – Leased Equipment section
    • Page 27 – taxable personal property information
    • Page 34 – local personal property assessment information
    • Page 35 – personal property statute reference
  • Added:
    • Page 4 – sec. 70.111(28) exemption information
    • Page 26 – sec. 70.111(28) exemption information

Chapter 20 (Previously Ch 21) – Board of Review and Assessment Appeals

  • Statute updates:
    • Page 8 – sec. 70.35
    • Page 13 – sec. 70.52
    • Page 16 – sec. 70.50
    • Page 19 – sec. 70.35
  • Removed personal property references:
    • Page 8
    • Page 15
    • Pages 18-19
    • Page 30

Chapter 21 (Previously Ch 22) – Legal Decisions and Attorney General Opinions by Subject

  • Updated:
    • Page 36 – personal property legal reference section
    • Pages 43-44 – Real Property vs. Personal Property
    • Pages 4-45 – Improvements on Leased Land section
    • Page 45 – Improvements on Federally Owned Land section
    • Pages 45-48 – Fixtures section
    • Page 71 – personal property taxation information
    • Pages 74-75 – Other Exemptions
    • Page 78 – Mobile Home section
    • Page 79 – case citation
  • Statute updates:
    • Page 38 – sec. 70.34
    • Page 40 – sec. 70.13
    • Page 42 – sec. 70.18
    • Page 43 – sec. 70.44
  • Removed:
    • Pages 8, 13, 34 – personal property reference
    • Page 38 – personal property cases
    • Page 43 – taxable vs. exempt household furnishings
    • Pages 48, 52, 70 – personal property reference
    • Page 73 – Jewelry, Household Furnishings, and Apparel
  • Added case summary:
    • Page 29 – Lowe's Home Centers, LLC v. City of Delavan
    • Pages 36-38 – add court case summaries
    • Page 90 – Lowe's Home Centers, LLC v. City of Delevan

State Prescribed Forms

  • Removed
    • Page 1 – Statement of Personal Property reference
    • Page 2 – personal property forms

Appendix

  • No changes

Glossary

  • Updated definitions:
    • Page 1 – assessed value, assessment roll
    • Page 2 – doomage assessment, equalized value, equalization
    • Page 4 – general property tax, improvement
    • Page 5 – parcel identification number
    • Page 7 – tax roll, value standard
    • Page 32 – chattel
    • Page 36 – general property
    • Page 41 – omitted property
    • Page 42 – personal property
  • Removed definition:
    • Page 7 – true cash value
  • Added definition:
    • Page 3 – fixture

Questions?

Contact us at bapdor@wisconsin.gov.

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