SB13: Bill Text

LRB-0140/1

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2019 - 2020 LEGISLATURE

2019 Senate BILL 13

January 29, 2019 - Introduced by Senators Feyen, Marklein, Nass and Olsen, cosponsored by Representatives Thiesfeldt, Krug, Kurtz, Novak, Quinn, Ramthun, Zimmerman, Spiros and Tusler. Referred to Committee on Agriculture, Revenue and Financial Institutions.

SB13,1,2 An Act to amend 70.365 of the statutes; relating to: notification of changed property tax assessment for agricultural land.

Analysis by the Legislative Reference Bureau

This bill creates an exception to the requirement that an assessor notify a taxpayer when the taxpayer's property is assessed for property tax purposes at a value that differs from the prior year's assessment. Under this bill, an assessor is not required to provide notification for an assessment of agricultural land if the difference between the two assessments is $300 or less.

For further information see the local fiscal estimate, which will be printed as an appendix to this bill.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

SB13,1 Section 1. 70.365 of the statutes is amended to read:

SB13,3,11 70.365 Notice of changed assessment. When the assessor assesses any taxable real property, or any improvements taxed as personal property under s. 77.84 (1), and arrives at a different total than the assessment of it for the previous year, the assessor shall notify the person assessed if the address of the person is known to the assessor, otherwise the occupant of the property. However, the assessor is not required to provide notice under this section if land is classified as agricultural land, as defined in s. 70.32 (2) (c) 1g., for the current year and previous year and the difference between the assessments is $300 or less. If the assessor determines that land assessed under s. 70.32 (2r) for the previous year is no longer eligible to be assessed under s. 70.32 (2r), and the current classification under s. 70.32 (2) (a) is not undeveloped, agricultural forest, productive forest land, or other, the assessor shall notify the person assessed if the assessor knows the person's address, or otherwise the occupant of the property, that the person assessed may be subject to a conversion charge under s. 74.485. Any notice issued under this section shall be in writing and shall be sent by ordinary mail at least 15 days before the meeting of the board of review or before the meeting of the board of assessors in 1st class cities and in 2nd class cities that have a board of assessors under s. 70.075, except that, in any year in which the taxation district conducts a revaluation under s. 70.05, the notice shall be sent at least 30 days before the meeting of the board of review or board of assessors. The notice shall contain the amount of the changed assessment and the time, date, and place of the meeting of the local board of review or of the board of assessors. However, if the assessment roll is not complete, the notice shall be sent by ordinary mail at least 15 days prior to the date to which the board of review or board of assessors has adjourned, except that, in any year in which the taxation district conducts a revaluation under s. 70.05, the notice shall be sent at least 30 days prior to the date to which the board of review or board of assessors has adjourned. The assessor shall attach to the assessment roll a statement that the notices required by this section have been mailed and failure to receive the notice shall not affect the validity of the changed assessment, the resulting changed tax, the procedures of the board of review or of the board of assessors or the enforcement of delinquent taxes by statutory means. After the person assessed or the occupant of the property receives notice under this section, if the assessor changes the assessment as a result of the examination of the rolls as provided in s. 70.45 and the person assessed waives, in writing and on a form prescribed or approved by the department of revenue, the person's right to the notice of the changed assessment under this section, no additional notice is required under this section. The secretary of revenue shall prescribe the form of the notice required under this section. The form shall include information notifying the taxpayer of the procedures to be used to object to the assessment. The form shall also indicate whether the person assessed may be subject to a conversion charge under s. 74.485.

SB13,2 Section 2 . Initial applicability.

SB13,3,13 (1) This act first applies to the property tax assessments as of January 1, 2020.

SB13,3,14 (End)