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LRB-1337/1
JK:kjf
2017 - 2018 LEGISLATURE
January 12, 2017 - Introduced by Representative Ott, by request of Department
of Revenue. Referred to Committee on Judiciary.
AB15,1,4 1An Act to repeal 70.47 (7) (c), 70.47 (8) (j), 70.47 (16) (c), 74.37 (4) (d) and 74.37
2(6); and to amend 70.47 (8) (d), 70.47 (13), 70.47 (16) (a), 73.03 (2a) and 74.37
3(4) (c) of the statutes; relating to: changes to board of review proceedings
4(suggested as remedial legislation by the Department of Revenue).
Analysis by the Legislative Reference Bureau
This bill eliminates provisions related to board of review proceedings for
hearing objections to property tax assessments that the Wisconsin Supreme Court
found unconstitutional in Metropolitan Associates v. City of Milwaukee, 2011 WI 20,
332 Wis. 2d 85, 796 N.W.2d 717, and Nankin v. Village of Shorewood, 2001 WI 92, 245
Wis. 2d 86, 630 N.W.2d 141.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB15,1 5Section 1. 70.47 (7) (c) of the statutes is repealed.
AB15,2 6Section 2. 70.47 (8) (d) of the statutes is amended to read:
AB15,2,47 70.47 (8) (d) It may and upon request of either the assessor or the objector shall
8compel the attendance of witnesses for hearing, except objectors who may testify by

1telephone, and the production of all books, inventories, appraisals, documents and
2other data which may throw light upon the value of property, and, with regard to an
3objection that is subject to sub. (7) (c) or (16) (c), may, on a showing of good cause,
4compel the attendance of witnesses for depositions
.
AB15,3 5Section 3. 70.47 (8) (j) of the statutes is repealed.
AB15,4 6Section 4. 70.47 (13) of the statutes is amended to read:
AB15,3,67 70.47 (13) Review Certiorari. Except as provided in this subsection and in ss.
8s. 70.85 and 74.37, appeal from the determination of the board of review shall be by
9an action for certiorari commenced within 90 days after the taxpayer receives the
10notice under sub. (12). The action shall be given preference. If the court on the appeal
11finds any error in the proceedings of the board which renders the assessment or the
12proceedings void, or if the court determines that the board lacked good cause to deny
13a request for a deposition subpoena,
it shall remand the assessment to the board for
14further proceedings in accordance with the court's determination and retain
15jurisdiction of the matter until the board has determined an assessment in
16accordance with the court's order. For this purpose, if final adjournment of the board
17occurs prior to the court's decision on the appeal, the court may order the governing
18body of the assessing authority to reconvene the board. If the appellant challenges
19the value determination that the board made at a proceeding under sub. (7) (c), the
20court shall presume that the board's valuation is correct, except that the
21presumption may be rebutted by a sufficient showing by the appellant that the
22valuation is incorrect. If the presumption is rebutted, the court shall determine the
23assessment without deference to the board of review and based on the record before
24the board of review, except that the court may consider evidence that was not
25available at the time of the hearing before the board, that the board refused to

1consider, or that the court otherwise determines should be considered in order to
2determine the correct assessment. In the event that an objection to the previous
3year's assessment has not been resolved, the parties may agree that the assessment
4for the previous year shall also apply for the current year and shall be included in
5the court's review of the prior year's assessment without an additional hearing by the
6board.
AB15,5 7Section 5. 70.47 (16) (a) of the statutes is amended to read:
AB15,4,248 70.47 (16) (a) In 1st class cities all objections to the amount or valuation of real
9or personal property shall be first made in writing and filed with the commissioner
10of assessments on or before the 3rd Monday in May. No person may, in any action
11or proceeding, question the amount or valuation of real or personal property in the
12assessment rolls of the city unless objections have been so filed. The board may not
13waive the requirement that objections be in writing. Persons who own land and
14improvements to that land may object to the aggregate valuation of that land and
15improvements to that land, but no person who owns land and improvements to that
16land may object only to the valuation of that land or only to the valuation of
17improvements to that land. If the objections have been investigated by a committee
18of the board of assessors under s. 70.07 (6), the board of review may adopt the
19recommendation of the committee unless the objector requests or the board orders
20a hearing. At least 2 days' notice of the time fixed for the hearing shall be given to
21the objector or attorney and to the city attorney of the city. The provisions of the
22statutes relating to boards of review not inconsistent with this subsection apply to
23proceedings before the boards of review of 1st class cities, except that the board need
24not adjourn until the assessment roll is completed by the commissioner of
25assessments, as required in s. 70.07 (6), but may immediately hold hearings on

1objections filed with the commissioner of assessments, and the changes, corrections
2and determinations made by the board acting within its powers shall be prima facie
3correct. Appeal from the determination shall be by an action under sub. (13) for
4certiorari
commenced within 90 days after the taxpayer receives the notice under
5sub. (12). The action shall be given preference. If the court on the appeal finds any
6error in the proceedings of the board that renders the assessment or the proceedings
7void or, with regard to an objection that is subject to par. (c), if the court determines
8that the board lacked good cause to deny a request for a deposition subpoena, it shall
9remand the assessment to the board for further proceedings in accordance with the
10court's determination and retain jurisdiction of the matter until the board has
11determined an assessment in accordance with the court's order. If the appellant
12challenges the value determination that the board made at a proceeding under sub.
13(16) (c), the court shall presume that the board's valuation is correct, except that the
14presumption may be rebutted by a sufficient showing by the appellant that the
15valuation is incorrect. If the presumption is rebutted, the court shall determine the
16assessment without deference to the board of review and based on the record before
17the board of review, except that the court may consider evidence that was not
18available at the time of the hearing before the board or that the board refused to
19consider, or that the court otherwise determines should be considered in order to
20determine the correct assessment. In the event that an objection to the previous
21year's assessment has not been resolved, the parties may agree that the assessment
22for the previous year shall also apply for the current year and shall be included in
23the court's review of the prior year's assessment without an additional hearing by the
24board.
AB15,6 25Section 6. 70.47 (16) (c) of the statutes is repealed.
AB15,7
1Section 7. 73.03 (2a) of the statutes is amended to read:
AB15,6,82 73.03 (2a) To prepare and publish, in electronic form and on the Internet,
3assessment manuals. The manual shall discuss and illustrate accepted assessment
4methods, techniques and practices with a view to more nearly uniform and more
5consistent assessments of property at the local level. The manual shall be amended
6by the department from time to time to reflect advances in the science of assessment,
7court decisions concerning assessment practices, costs, and statistical and other
8information considered valuable to local assessors by the department. The manual
9shall incorporate standards for the assessment of all types of renewable energy
10resource systems used in this state as soon as such systems are used in sufficient
11numbers and sufficient data exists to allow the formulation of valid guidelines. The
12manual shall incorporate standards, which the department of revenue and the state
13historical society of Wisconsin shall develop, for the assessment of nonhistoric
14property in historic districts and for the assessment of historic property, including
15but not limited to property that is being preserved or restored; property that is
16subject to a protective easement, covenant or other restriction for historic
17preservation purposes; property that is listed in the national register of historic
18places in Wisconsin or in this state's register of historic places and property that is
19designated as a historic landmark and is subject to restrictions imposed by a
20municipality or by a landmarks commission. The manual shall incorporate general
21guidelines about ways to determine whether property is taxable in part under s.
2270.1105 and examples of the ways that s. 70.1105 applies in specific situations. The
23manual shall state that assessors are required to comply with s. 70.32 (1g) and shall
24suggest procedures for doing so. The manual or a supplement to it shall specify per
25acre value guidelines for each municipality for various categories of agricultural land

1based on the income that could be generated from its estimated rental for
2agricultural use, as defined by rule, and capitalization rates established by rule. The
3manual shall include guidelines for classifying land as agricultural land, as defined
4in s. 70.32 (2) (c) 1g., and guidelines for distinguishing between land and
5improvements to land. The manual shall specify the evidence to be exchanged under
6s. 70.47 (7) (c) and (16) (c).
The cost of the development, preparation, and Internet
7publication of the manual and of revisions and amendments to it shall be paid from
8the appropriation under s. 20.566 (2) (bm).
AB15,8 9Section 8. 74.37 (4) (c) of the statutes is amended to read:
AB15,6,1410 74.37 (4) (c) No claim or action for an excessive assessment may be brought or
11maintained under this section if the assessment of the property for the same year is
12contested under s. 70.47 (7) (c), (13), or (16) (c) or 70.85. No assessment may be
13contested under s. 70.47 (7) (c), (13), or (16) (c) or 70.85 if a claim is brought and
14maintained under this section based on the same assessment.
AB15,9 15Section 9. 74.37 (4) (d) of the statutes is repealed.
AB15,10 16Section 10. 74.37 (6) of the statutes is repealed.
AB15,6,1717 (End)
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