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Bills · 2013-2014 Regular Session

SB 414

Became law Official bill text Atom feed

Relating to: objecting to property tax assessments. (FE)

Circuit court Civil service Property tax — Assessment Tax appeals commission

  1. Introduced, completed
  2. Passes Senate, completed
  3. Passes Assembly, completed
  4. Governor signs, completed
  5. Law, completed

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

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.

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.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Darling (R)

1 cosponsors

Nygren (R)

Votes

Senate: Report introduction of Senate Amendment 1 to Senate Substitute Amendment 1 by Committee on Workforce Development, Forestry, Mining, and Revenue, Ayes 5, Noes 0

Passed 5–0 Feb 5, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report adoption of Senate Substitute Amendment 1 recommended by Committee on Workforce Development, Forestry, Mining, and Revenue, Ayes 5, Noes 0

Passed 5–0 Feb 5, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report adoption of Senate Amendment 1 to Senate Substitute Amendment 1 recommended by Committee on Workforce Development, Forestry, Mining, and Revenue, Ayes 5, Noes 0

Passed 5–0 Feb 5, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report passage as amended recommended by Committee on Workforce Development, Forestry, Mining, and Revenue, Ayes 5, Noes 0

Passed 5–0 Feb 5, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Referred to Joint Committee on Finance by Committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0

Passed 5–0 Feb 6, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0

Passed 5–0 Feb 6, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Read a third time and passed, Ayes 27, Noes 5

Passed 27–5 Feb 11, 2014 official source full page

Not voting · 1

Full history

  1. Dec 3, 2013 · Senate

    Introduced by Senator Darling; cosponsored by Representative Nygren

  2. Dec 3, 2013 · Senate

    Read first time and referred to Committee on Workforce Development, Forestry, Mining, and Revenue

  3. Jan 3, 2014 · Senate

    Fiscal estimate received

  4. Jan 15, 2014 · Senate

    Public hearing held

  5. Feb 4, 2014 · Senate

    Senate Substitute Amendment 1 offered by Senator Darling

  6. Feb 5, 2014 · Senate

    Available for scheduling

  7. Feb 5, 2014 · Senate

    Executive action taken

  8. Feb 5, 2014 · Senate

    Report introduction of Senate Amendment 1 to Senate Substitute Amendment 1 by Committee on Workforce Development, Forestry, Mining, and Revenue, Ayes 5, Noes 0

  9. Feb 5, 2014 · Senate

    Report adoption of Senate Substitute Amendment 1 recommended by Committee on Workforce Development, Forestry, Mining, and Revenue, Ayes 5, Noes 0

  10. Feb 5, 2014 · Senate

    Report adoption of Senate Amendment 1 to Senate Substitute Amendment 1 recommended by Committee on Workforce Development, Forestry, Mining, and Revenue, Ayes 5, Noes 0

  11. Feb 5, 2014 · Senate

    Report passage as amended recommended by Committee on Workforce Development, Forestry, Mining, and Revenue, Ayes 5, Noes 0

  12. Feb 6, 2014 · Senate

    Referred to Joint Committee on Finance by Committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0

  13. Feb 6, 2014 · Senate

    Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0

  14. Feb 6, 2014 · Senate

    Placed on calendar 2-11-2014 pursuant to Senate Rule 18(1)

  15. Feb 11, 2014 · Senate

    Read a second time

  16. Feb 11, 2014 · Senate

    Senate Amendment 1 to Senate Substitute Amendment 1 adopted

  17. Feb 11, 2014 · Senate

    Senate Substitute Amendment 1 adopted

  18. Feb 11, 2014 · Senate

    Ordered to a third reading

  19. Feb 11, 2014 · Senate

    Rules suspended

  20. Feb 11, 2014 · Senate

    Read a third time and passed, Ayes 27, Noes 5

  21. Feb 11, 2014 · Senate

    Ordered immediately messaged

  22. Feb 13, 2014 · Assembly

    Received from Senate

  23. Feb 13, 2014 · Assembly

    Read first time and referred to committee on Rules

  24. Feb 18, 2014 · Assembly

    Placed on calendar 2-20-2014 by Committee on Rules

  25. Feb 20, 2014 · Assembly

    Read a second time

  26. Feb 20, 2014 · Assembly

    Ordered to a third reading

  27. Feb 20, 2014 · Assembly

    Rules suspended

  28. Feb 20, 2014 · Assembly

    Read a third time and concurred in

  29. Feb 20, 2014 · Assembly

    Ordered immediately messaged

  30. Feb 21, 2014 · Senate

    Received from Assembly concurred in

  31. Mar 6, 2014 · Senate

    Report correctly enrolled

  32. Apr 7, 2014 · Senate

    Presented to the Governor on 4-7-2014

  33. Apr 9, 2014 · Senate

    Report approved by the Governor on 4-8-2014. 2013 Wisconsin Act 228

  34. Apr 9, 2014 · Senate

    Published 4-9-2014