Chapter Tax 12
PROPERTY TAX
Tax 12.05 Temporary assessor certification. Tax 12.055 Assessor certification examinations. Tax 12.06 Duties of assessors. Tax 12.065 Continuing education requirements for recertification of assessors and assessment personnel. Tax 12.07 Assessment districts. Tax 12.073 Estimated fair market value on real and personal property tax bills. Tax 12.10 Examination of manufacturing property report forms, confidentiality. Tax 12.20 Net proceeds occupational tax on metal mining, taxable year. Tax 12.21 Indexed mining net proceeds tax rate schedule. Tax 12.22 Confidentiality of information. Tax 12.23 Basis and amount of deduction for depreciation and amortization. Tax 12.25 Review of assessments, claims for refunds. Tax 12.60 Tax incremental district annual report. Tax 12.05Tax 12.05 Temporary assessor certification. Tax 12.05(1)(1) Approval. Temporary assessor certification shall be approved under the following conditions: Tax 12.05(1)(a)(a) The applicant shall not have been temporarily certified previously. Tax 12.05(1)(b)(b) The applicant shall have a job commitment from an elected or appointed assessor, from a firm contracting to make the assessment under s. 70.05 (2), 70.055, or 70.75, Stats., or a job commitment from the department. Tax 12.05(1)(c)(c) The certified individual signing the assessment roll for a local tax unit of government or county assessor system under s. 70.99, Stats., or the applicant’s immediate supervisor if in the department, shall be responsible to see that the following conditions are met: Tax 12.05(1)(c)1.1. The effective start and end dates of temporary assessor certification are adhered to. Tax 12.05(1)(c)2.2. No more than 2 persons employed by private firms may function as temporary assessors in the same municipality. Tax 12.05(2)(2) Application. Application for temporary assessor certification shall be on the form prescribed by the department of revenue. Tax 12.05(3)(3) When valid. Temporary assessor certification shall become effective upon distribution of the approval by the department of revenue. The approval shall be distributed within 5 business days of receipt by the department of an application as described in sub. (2). Temporary certification shall expire after whichever of the following first occurs: Tax 12.05(3)(a)(a) Ninety days have expired since the certification became effective; or Tax 12.05(3)(b)(b) The applicant passes an assessor certification examination conducted after the temporary assessor certification became effective. Tax 12.05(4)(4) Authorized duties. A temporary certified individual shall be authorized to perform in accordance with the Wisconsin property assessment manual, and under the direct supervision of the certified individual in sub. (1) (c), the duties defined for the lowest assessment technician level of local assessor certification under sub. (1) (c). Tax 12.05 NoteNote: This section interprets s. 73.09 (1) and (6), Stats. Tax 12.05 HistoryHistory: Emerg. cr. eff. 12-31-80; cr. Register, May, 1981, No. 305, eff. 6-1-81; am. (3) (intro.), Register, January, 1985, No. 349, eff. 2-1-85; CR 13-036: am. (1) (b), (c) (intro.) Register December 2013 No. 696, eff. 1-1-14; CR 19-030: am. (2), (3) Register October 2019 No. 766, eff. 11-1-19. Tax 12.055Tax 12.055 Assessor certification examinations. Tax 12.055(1)(1) Examinations. Assessor certification examinations shall be held at the discretion of the department of revenue. Tax 12.055(2)(2) Results. Individuals who have taken an assessor certification examination shall be notified as to whether the individual has passed or failed that examination within 25 business days after the exam. Tax 12.055 NoteNote: This section interprets s. 73.09 (5), Stats. Tax 12.055 HistoryHistory: Cr. Register, January, 1985, No. 349, eff. 2-1-85. Tax 12.06Tax 12.06 Duties of assessors. The following levels of certification for assessors and assessment personnel are established: Tax 12.06(1)(a)1.1. Assessment technician shall be authorized to perform duties in accordance with the Wisconsin Property Assessment Manual under the direct supervision of a property appraiser or an assessor. Tax 12.06(1)(a)2.2. Assessment technician shall not be authorized to serve as a property appraiser, or an assessor 1, assessor 2 or assessor 3. Tax 12.06(1)(b)1.1. Property appraiser shall be authorized to perform duties in accordance with the Wisconsin Property Assessment Manual under the direct supervision of an assessor. Tax 12.06(1)(b)2.2. Property appraiser shall not be authorized to serve as assessor 1, assessor 2 or assessor 3. Tax 12.06(2)(a)1.1. Assessor 1 shall be authorized to perform, in accordance with the Wisconsin Property Assessment Manual, any of the duties of a property appraiser, an assessment technician and the following duties: Tax 12.06(2)(a)1.a.a. Serving as statutory assessor in an assessment district with a degree of complexity requiring the level of assessor 1 as determined by the department of revenue which shall include responsibility for all assessed values of real and personal property in the assessment district for which the individual is statutory assessor; Tax 12.06(2)(a)1.b.b. Contacting taxpayers of the assessment district to explain the property assessment laws and procedures under which the property assessments are determined; Tax 12.06(2)(a)2.2. Assessor 1 shall not be authorized to sign the assessment roll as statutory assessor in an assessment district with a degree of complexity requiring the level of assessor 2 or assessor 3 as determined by the department of revenue. Tax 12.06(2)(b)1.1. Assessor 2 shall be authorized to perform, in accordance with the Wisconsin Property Assessment Manual, any of the duties of a property appraiser, an assessment technician, an assessor 1 and the following duties: Tax 12.06(2)(b)1.a.a. Serving as statutory assessor in an assessment district with a degree of complexity requiring the level of assessor 2 as determined by the department of revenue which shall include responsibility for all assessed values of real and personal property in the assessment district for which the individual is statutory assessor; Tax 12.06(2)(b)2.2. Assessor 2 shall not be authorized to sign the assessment roll as statutory assessor in an assessment district with a degree of complexity requiring the level of assessor 3 as determined by the department of revenue. Tax 12.06(2)(c)1.1. Assessor 3 shall be authorized, in accordance with the Wisconsin Property Assessment Manual, to perform the following duties: Tax 12.06(2)(c)1.a.a. Serving as statutory assessor in an assessment district with a degree of complexity as determined by the department of revenue at the level of assessor 3 which shall include responsibility for all assessed values of real and personal property in the assessment district for which the individual is statutory assessor; Tax 12.06(2)(c)1.b.b. Policy determination, budgetary formulation and responding to appropriate levels of government involved in the property assessment process; Tax 12.06(2)(c)2.2. Assessor 3 shall not be authorized to sign the assessment roll as statutory assessor in any assessment district with a degree of complexity requiring the level of assessor 1 or assessor 2 as determined by the department of revenue, nor serve on the staff of any assessment district as assessment technician, property appraiser, assessor 1 or assessor 2. Tax 12.06 HistoryHistory: Cr. Register, February, 1976, No. 242, eff. 3-1-76; emerg. cr. (1) (am), eff. 1-31-80; am. (2) (a) 1. a., (2) (b) 1. a. and (2) (c) 1. a., Register, January, 1985, No. 349, eff. 2-1-85; CR 13-036: renum. (1) (a) 1. (intro.) to (1) (a) 1. and am., r. (1) (a) 1. a. to g., renum. (1) (b) 1. (intro.) to (1) (b) 1. and am., r. (1) (b) 1. a. to e. Register December 2013 No. 696, eff. 1-1-14. Tax 12.065Tax 12.065 Continuing education requirements for recertification of assessors and assessment personnel. Tax 12.065(1)(a)(a) “Accredited institution of higher education” means schools accredited by one of the regional institutional accrediting commissions or associations which have been recognized by the U.S. department of education or a law school accredited by the American bar association. Tax 12.065(1)(b)(b) “Appraisal instruction” means programs which consist of appraisal knowledge which is broad based and essential to assessors and assessment personnel in performing the appraisal function. Tax 12.065(1)(c)(c) “Committee” means the advisory committee appointed by the department from, but not limited to, the following groups: the department; league of Wisconsin municipalities, the assessor’s section; the Wisconsin association of assessing officers; county assessor systems; the Wisconsin technical college system; the University of Wisconsin Extension; the Wisconsin towns association; private appraisal firms or individuals. Tax 12.065(1)(d)(d) “Continuing education” means those hours and subject areas of instruction established for each level of assessor certification and approved by the department to meet minimum requirements for recertification. Tax 12.065(1)(e)(e) “Credit program” means a course which can be applied toward an associate degree or higher degree at an accredited institution of higher education. Tax 12.065(1)(f)(f) “Evidence of attendance” means an official transcript, student grade report, or department approved certificate showing satisfactory completion of educational programs. Tax 12.065(1)(g)(g) “Hour” means a period of 50 minutes of actual instruction and shall not include time spent in writing tests and examinations. Tax 12.065(1)(h)(h) “Noncredit program” means an educational program or training session which does not satisfy requirements for an associate degree or higher degree at an accredited institution of higher education. Tax 12.065(1)(i)(i) “Property tax law” or “management instruction” means programs which consist of assessment administration knowledge which is broad based and essential to assessors in performing the assessment function. Tax 12.065(1)(j)(j) “Recertification” means the reissuance of a certificate by the department to previously certified assessment personnel. Tax 12.065(1)(k)(k) “Recertification period” means the 5 years preceding the expiration of the applicant’s current certification. Tax 12.065(1)(L)(L) “Satisfactory completion” means receiving a passing score for a credit program or attendance at a noncredit program. Attendance at a credit program on an audit basis does not satisfy the requirement of satisfactory completion. Tax 12.065(2)(2) Requirements. Continuing education requirements shall include: Tax 12.065(2)(a)(a) The program shall be approved by the department prior to attendance. Tax 12.065(2)(b)(b) The program shall be attended and completed not earlier than 5 years preceding the expiration of the applicant’s current certification period. Tax 12.065(2)(c)(c) The program shall be attended and completed not later than 2 months prior to the expiration of the applicant’s current certification period. Tax 12.065(2)(e)(e) An applicant or instructor may apply continuing education hours only once for the same program during any given recertification period.
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