SB96: Bill Text

March 15, 2019 - Introduced by Joint Legislative Council. Referred to Committee on Agriculture, Revenue and Financial Institutions.

SB96,1,4 An Act to repeal 74.37 (2), 74.37 (3) (a), 74.37 (3) (b) and 74.37 (3) (c); to renumber and amend 74.37 (3) (d); and to amend 70.47 (2), 70.47 (8m), 74.37 (title), 74.37 (1), 74.37 (4) and 74.37 (5) of the statutes; relating to: actions for excessive property tax assessments.

Analysis by the Legislative Reference Bureau

This bill is explained in the Notes provided by the Joint Legislative Council in the bill.

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

Joint Legislative Council prefatory note: This bill was prepared for the Joint Legislative Council Study Committee on Property Tax Assessment Practices. Under current law, a taxpayer who wishes to appeal a property tax assessment may choose among several different opportunities for appeal, beginning with an opportunity for informal discussion with the assessor during the “open book.” Following the “open book,” the taxpayer must appeal his or her assessment in a hearing before the local board of review, unless the board of review elects to waive the hearing requirement for the taxpayer. Following action by the board of review, a taxpayer may continue the appeal either before the department of revenue, under s. 70.85, Stats.; in circuit court under s. 70.47 (13), Stats.; or in circuit court under s. 74.37, Stats. The latter appeal under s. 74.37, Stats., is referred to as an action for excessive assessment.

Under the process for appeal as an excessive assessment, a taxpayer must first file a claim with the taxation district that collected the tax. If that claim is disallowed by the taxation district, the taxpayer may bring an action for excessive assessment in circuit court. Such an action must be filed within 90 days after disallowance of the claim by the taxation district, unless the board of review waives its hearing requirement, in which case the taxpayer's claim is deemed disallowed and the action under s. 74.37, Stats., must be filed within 60 days.

Under the bill, a taxpayer may bring a circuit court action for excessive assessment without first having to file a claim with the taxation district. Additionally, the bill generally aligns the requirements for timely filing of appeal. With a limited exception for first class cities, the bill specifies that a taxpayer also has 90 days to file an action under s. 74.37, Stats., following waiver of a hearing by a board of review.

SB96,1 Section 1. 70.47 (2) of the statutes is amended to read:

SB96,2,10 70.47 (2) Notice. 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 an action under s. 74.37.

SB96,2 Section 2. 70.47 (8m) of the statutes is amended to read:

SB96,3,3 70.47 (8m) Hearing waiver. The board may, at the request of the taxpayer or assessor, or at its own discretion, waive the hearing of an objection under sub. (8) or, in a 1st class city, under sub. (16) and allow the taxpayer to have the taxpayer's assessment reviewed under sub. (13). For purposes of this subsection, the board shall submit the notice of decision under sub. (12) using the amount of the taxpayer's assessment as the finalized amount. For purposes of this subsection, if the board waives the hearing, the waiver disallows the taxpayer's claim on excessive assessment under s. 74.37 (3) and, notwithstanding Notwithstanding the time period under s. 74.37 (3) (d), if the board waives the hearing, the taxpayer has 60 days in a 1st class city and 90 days in any other city, town, or village from the notice of the hearing waiver in which to commence an action under s. 74.37 (3) (d).

SB96,3 Section 3. 74.37 (title) of the statutes is amended to read:

SB96,3,5 74.37 (title) Claim on Action for an excessive assessment.

SB96,4 Section 4. 74.37 (1) of the statutes is amended to read:

SB96,3,10 74.37 (1) Definition. In this section, a “claim for an excessive assessment" or an “action for an excessive assessment" means a claim or an action, respectively, by an aggrieved person to recover that amount of general property tax imposed because the assessment of property was excessive.

SB96,5 Section 5. 74.37 (2) of the statutes is repealed.

SB96,6 Section 6. 74.37 (3) (a) of the statutes is repealed.

SB96,7 Section 7. 74.37 (3) (b) of the statutes is repealed.

SB96,8 Section 8. 74.37 (3) (c) of the statutes is repealed.

SB96,9 Section 9. 74.37 (3) (d) of the statutes is renumbered 74.37 (3) and amended to read:

SB96,3,23 74.37 (3) Action on claim commencement. If the taxation district or county disallows the claim, the claimant may commence an action in circuit court to recover the amount of the claim not allowed. A person may commence an action for an excessive assessment in circuit court against the taxation district, or county with a county assessor system, that collected the tax. The action shall be commenced within 90 days after the claimant person receives notice by registered or certified mail that the claim is disallowed under s. 70.47 (12).

SB96,10 Section 10. 74.37 (4) of the statutes is amended to read:

SB96,4,4 74.37 (4) Conditions. (a) No claim or action for an excessive assessment may be brought under this section unless the procedures for objecting to assessments under s. 70.47, except under s. 70.47 (13), have been complied with. This paragraph does not apply if notice under s. 70.365 was not given.

SB96,4,7 (b) No claim or action for an excessive assessment may be brought or maintained under this section unless the tax for which the claim action is filed, or any authorized installment of the tax, is timely paid under s. 74.11 or 74.12.

SB96,4,12 (c) No claim or action for an excessive assessment may be brought or maintained under this section if the assessment of the property for the same year is contested under s. 70.47 (13) or 70.85. No assessment may be contested under s. 70.47 (13) or 70.85 if a claim an action is brought and maintained under this section based on the same assessment.

SB96,11 Section 11. 74.37 (5) of the statutes is amended to read:

SB96,4,18 74.37 (5) Interest. The amount of a claim filed under sub. (2) or an action commenced under sub. (3) may include interest at the average annual discount rate determined by the last auction of 6-month U.S. treasury bills before the objection per day for the period of time between the time when the tax was due and the date that the claim refund was paid.

SB96,4,19 (End)