State: 

Year: 

Record ID: 
WI001_AD22
Number and Type of Assessing Districts: 
Assessment districts may be any subdivision of territory, whether the whole or any part of any municipality, in which by law a separate assessment of taxable property is made by an assessor or assessors elected or appointed.
Is Director of Assessment Appointed or Elected : 
Mixed
Staffing of Assessment Districts : 
Revaluations can be done by the statutory assessor, by hired help, or by a company that specializes in mass appraisal.
State Certification of Assessors : 
Certification required
Description of State Certification of Assessors : 
For all assessors, certification shall be granted to all persons demonstrating proficiency by passing an examination administered by the Department of Revenue.
Revaluation Cycle: 
Other - see footnote
Footnote on Revaluation Cycle: 
A revaluation can vary in authority, frequency, form, and the conditions under which it is performed, though it must occur at least once every 5 years. A revaluation can be done at the discretion of municipal officials to ensure fairness or it can be done at the discretion of citizens who challenge the existing fairness and who successfully petition the Department of Revenue. A revaluation can be done annually, or periodically as deemed necessary.
Is Re-Inspection Required: 
Yes, physical re-inspection is required by the state, but not on a fixed schedule
Footnote on Re-Inspection Requirements: 
The assessment manual states that it will be necessary for the assessor to periodically inspect all properties and update the property record cards to reflect current conditions.
Assessment Manual: 
Wisconsin Department of Revenue, 2021 Wisconsin Property Assessment Manual (2021) [https://www.revenue.wi.gov/documents/wpam21.pdf Accessed 01/11/2023] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Wisconsin/2021/wi_2021_wisconsin_property_assessment_manual.pdf Wisconsin Department of Revenue, Property Assessment Guide for Municipal Officials (Jan 2022) [https://newberlinwi.gov/DocumentCenter/View/18220/2023-Prop-Assessment-Muni-Officials-Guide12/28/2023] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Wisconsin/2022/wi_assessment_guild_for_municipal_officials_2023_dor.pdf
Data Collection Notes: 
8/21/18 yp: Upload the Assessment Manual in the Lincoln server later. 7/13/17 yp: Identified and updated the 2016 Assessment Manual, but recheck later whether the file can be opened properly.
Footnote: 
Source State Statutes: 
Wis. Stat. § 70.05;
Wis. Stat. § 70.055;
Wis. Stat. § 70.08;
Wis. Stat. § 70.855;
Wis. Stat. § 70.99 (in effect for 2022)

Revision Type: 

Revision Notes: 

12/28/23 cc finished
2/24/23 cc
11/18/19 YP creates 19 record
1/25/19 YP creates 18 record
11/28/18 GM: verified
08/15/17: yp created record
7/13/17: yp checked and updated
5/15/17: aa rolled-forward record
12/10/16 NM updated
8/3/15 AL updated documents, marked record complete
7/24/15 AL checked statutes, no 2014 leg changes
7/14/15 AL created record