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Most states assess property at the county level. But in
Wisconsin, assessment functions
are conducted at the municipal level. The Wisconsin Department
of Revenue (DOR) has developed a county assessment proposal that
promises to make the system more fair, accurate and efficient.
Problems with Municipal Assessment
DOR officials say
the current municipal assessment process is problematic for many
different reasons. With 1,851 different municipalities, data
collection and application is inconsistent
from city-to-city. It’s basically a paper-driven process with
minimal electronic analysis. Also, property reassessment is
sporadic with 6-10 years between revaluations.
According to the
DOR, moving to a county assessment system would eliminate issues
of duplication, lack of uniformity and inconsistency in applying
assessment standards, and would permit full value assessment on
an annual basis. The change would also lead to increased
transparency by having all assessment data easily accessible to
the public online.
Proposed Timetable
If enacted by the
Legislature, the change proposed by the DOR would be phased in
over
a five-year period.
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Years 1-3 – Municipalities required to
upgrade parcel detail and assess at market value
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Year 4 – County boards of assessors and
county boards of review take over
municipal duties
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Year 5 –All counties at full equalized value
Under the plan,
each county would have an assessment administrator certified by
the International Association of Assessing Officers. With
electronic submission of information, the DOR would be able to
oversee counties’ values and appeal processes. For more details
on the DOR proposal,
click here.
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