AB 134

Under current law, pursuant to

2007 Wisconsin Act 86

, a taxation district board

of review (board) must grant a taxpayer a 60-day extension for a hearing of the

taxpayer's objection to a changed assessment, if the taxation district has enacted an

ordinance authorizing such extensions and if the taxpayer submits a request for the

extension along with the objection and payment of a $100 fee. In addition, if the

taxation district has enacted an ordinance authorizing extensions, each taxpayer

who submits an objection, regardless of whether the taxpayer has requested an

extension, and the assessor must present to the board all evidence, as specified by

the Department of Revenue in its assessment manual, to support their respective

positions related to the assessment. At least ten days before the hearing on the

objection, the taxpayer and the assessor must simultaneously exchange all evidence

that each one will present at the hearing.

Under current law, if the taxpayer appeals the board's decision to the court and

the court finds an error in the board's proceedings that void the assessment, the court

shall remand the assessment to the board to determine the assessment based on the

court's order. If the taxpayer challenges the board's value determination, the court

presumes that the board's valuation is correct, except that the presumption may be

rebutted by a sufficient showing by the taxpayer that the valuation is incorrect. If

the presumption is rebutted, the court determines the assessment based on the

record before the board, except that the court may consider evidence that was not

available at the time of the hearing before the board or that the board refused to

consider.

In January 2009, a Milwaukee County court held that the ordinance and

objection provisions of

2007 Wisconsin Act 86

were unconstitutional because those

provisions prevented some property owners from getting a full court review of

disputed assessments. This bill eliminates the changes made by

2007 Wisconsin Act

86

related to objecting to property tax assessments.