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2021 - 2022 LEGISLATURE
SENATE SUBSTITUTE AMENDMENT 1,
TO ASSEMBLY BILL 610
January 10, 2022 - Offered by Senator Feyen.
AB610-SSA1,1,2 1An Act to amend 70.32 (1); and to create 70.32 (1p) of the statutes; relating
2to:
prohibiting certain property tax assessment practices.
Analysis by the Legislative Reference Bureau
Under this bill, assessors may not use list or asking prices, or list or asking
rents, to determine fair market value when assessing the value of real property for
property tax purposes.
The bill also provides that when there is an inconsistency or ambiguity between
the Wisconsin Property Assessment Manual and a statute, the statute controls the
practices of the assessor.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB610-SSA1,1 3Section 1. 70.32 (1) of the statutes is amended to read:
AB610-SSA1,2,104 70.32 (1) Real property shall be valued by the assessor in the manner specified
5in the Wisconsin property assessment manual provided under s. 73.03 (2a) from
6actual view or from the best information that the assessor can practicably obtain, at

1the full value which could ordinarily be obtained therefor at private sale. In Subject
2to sub. (1p), in
determining the value, the assessor shall consider recent
3arm's-length sales of the property to be assessed if according to professionally
4acceptable appraisal practices those sales conform to recent arm's-length sales of
5reasonably comparable property; recent arm's-length sales of reasonably
6comparable property; and all factors that, according to professionally acceptable
7appraisal practices, affect the value of the property to be assessed. In determining
8the value, if there is an inconsistency or ambiguity between the Wisconsin property
9assessment manual provided under s. 73.03 (2a) and a statute, the statute shall
10control the practices of the assessor.
AB610-SSA1,2 11Section 2. 70.32 (1p) of the statutes is created to read:
AB610-SSA1,2,1412 70.32 (1p) Beginning with the property tax assessments as of January 1, 2023,
13the assessor may not use list or asking prices, or list or asking rents, to determine
14fair market value when determining the value of real property.
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