Senate Bill 414

Objecting to property tax assessments. (FE)

Became law

The governor signed it on Apr 9, 2014. It's ⁠.

Introduced, passed

Dec 3, 2013
Committee, passed

Approved
Senate vote, passed

Passed Feb 11, 2014
Assembly vote, passed

Passed Feb 20, 2014
Governor, passed

Signed
Law, here now

2013 Wisconsin Act 228

Latest entry in the official record, Apr 9, 2014: “Published 4-9-2014”

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Terms on this page

Wisconsin Act

The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.

Official term: Act. More in the glossary

Legislative Reference Bureau

The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.

Official term: LRB analysis. More in the glossary

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor. More in the glossary

Signed on in support

Lawmakers who back a bill without being one of its authors, often from the other chamber.

Official term: Cosponsor. More in the glossary

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate. More in the glossary

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote. More in the glossary

What it does

Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.

Under current law, generally, when an assessor assesses property and determines the property's assessment is different from the property's assessment for the previous year, the assessor must provide written notice of the changed assessment to the property owner at least 15 days before the meeting of the board of review. Under this bill, a notice of changed assessment must be sent at least 60 days before the meeting of the board of review.

Under current law, generally, a property owner, or the property owner's representative, must appear in person at the board of review hearing to testify under oath regarding his or her objection to a property tax assessment. This bill permits a property owner, to submit written statements, under oath, instead of appearing at the hearing.

Read the full summary

Under current law, the board of review must presume that the assessor's assessment is correct, but the property owner may rebut that presumption by a sufficient showing that the assessment is incorrect. Under the bill, the property owner may rebut the presumption that the assessment is correct by showing by the preponderance of the evidence that the assessment is incorrect.

Finally, under current law, a property owner may file a claim for an excessive assessment with the taxation district where the property is located. If the taxation district disallows the claim, the property owner may commence an action in circuit court to recover the amount of the disallowed claim. Under this bill, if the assessment exceeds $1,000,000, the property owner may commence an action with the tax appeals commission rather than in the circuit court.

Who's behind it

Alberta Darling, a Republican, is its ⁠.

1 more lawmaker ⁠.

See all 2 names

Author (1)

Alberta Darling · Republican, Senate

Signed on in support (1)

John Nygren · Republican, Assembly

What it would cost

State agencies filed a . Each opens as a PDF from the Legislature.

Fiscal Estimate From DOR

Versions and amendments

Every text the Legislature printed for this bill, including proposed changes. Each opens on the Legislature's site.