REAL ESTATE TAXES
At least ½, $99.99 per parcel minimum, is due by JANUARY 31. For those of you who wish to pay in the current year, payments must be postmarked by December 31st.
CAUTION: If you elect to pay 1st installment of tax due by January 31, BE SURE to pay the entire 1st installment. If less than the full 1st installment is paid, then the entire amount is due and payable and deemed delinquent.
SECOND INSTALLMENT OF REAL ESTATE TAXES IS DUE BY JULY 31. Please pay the 2nd installment to “Marquette County Treasurer”, PO Box 186, Court House, Montello, WI 53949
If you have questions pertaining to the lottery credit, please call the County Treasurer.
PERSONAL PROPERTY TAXES
Most personal property taxes must be paid in full by JANUARY 31. A few persons may pay personal property taxes in two parts. If this applies to you, it will be shown on your tax bill.
OPEN BOOK
You may examine your assessment of taxes on your property and improvements for the current year and meet with a representative of Associated Appraisal. If you have built a new home or an addition, the assessor should have contacted you at least 15 days before Open Book. The dates of the Open Book vary each year and are posted on this web site and at the Town Hall, Recycling Center and Woods N’ Goods.
BOARD OF REVIEW
If you are not satisfied with your assessment after Open Book, you can schedule an appointment for the Board of Review. You are required to fill out Form PA-115A Objection Form For Real Property Assessment. Use this form to object to real property assessment and to appear before the Board of Review. A written notice of intent to object must be submitted 48 hours prior to commencement of the Board of Review. This form must be submitted to the Town Clerk.
The dates of the Board of Review vary each year and are posted on this web site and at the Town Hall, Recycling Center and Woods N’ Goods.
NOTE: The Board of Review can hear only sworn oral testimony regarding the value of the property. It cannot hear protests regarding the amount of property taxes or questions of exemption. The best evidence of the value of your property is a recent arms-length sale of your property. The next best evidence is recent arms-length sale of comparable property. If there are no sales of your property or comparable property, you should present other evidence that indicates the value of your property. This would include cost, income, appraisals, amount of insurance, and sales of like property.
1. What constitutes “filing” with the clerk of the Board of Review? Can it be filed electronically; by mail; by fax; in person during the first 2 hours of the Board of Review?
- Assuming the property owner gave 48-hour notice of intent to object, a written objection is considered filed if it is received in the clerk’s office within the first 2 hours of the first Board of Review meeting. The law is silent as to whether filing by fax or e-mail constitutes a “written” objection. Municipalities should adopt a consistent position concerning electronic filing. If the property owner did not give 48-hour notice of intent to object, an appearance during the first 2 hours of the Board of Review meeting would be mandatory in order to request a waiver of the notice of intent requirement.
2. Is there a form required for the property owner to give notice of intent to file an objection?
- No. The notice must be given to the clerk of the Board of Review, and may be either written or oral. Written notice should be encouraged. We would recommend that the clerk’s office maintain a log of the telephone calls it receives which are notices of intention to file objections. Municipalities could encourage property owners to complete the official objection form 48 hours prior to the first meeting, which would also serve as notice of intent.
3. If the assessor changed an assessment at open book in the morning, gave the property owner 15 days notice, and the municipality began Board of Review that afternoon, how long would the Board have to be kept open?
- After the initial meeting, the Board of Review would need to adjourn and reconvene 15 or more days later to give the property owner an opportunity to object to the assessment as revised at open book.
4. Must the property owner always provide an estimate of the length of time for the hearing?
- Yes.
5. If the property owner is not present during scheduling, how should the Board of Review notify the owner of his/her hearing?
- The law does not specify the type of notice, but does require that it be given at least 48 hours prior to hearing the objection. We recommend that the Board provide notice by first class mail, and do an affidavit of mailing. We recommend mailing the notice at least 5 days prior to the hearing, which would allow for the 48-hour notice plus another 3 days for mail delivery.
6. Does the law allow an assessor to hold open books for more than one district at a time?
- It does not. Holding multiple district open books at the same time would require that a municipality’s assessment records be removed from the municipality, and require property owners to travel to another municipality for their open book.
7. Must the assessor be present at the meeting within the first 30 days of the second Monday of May if the assessment roll is not complete?
- Yes. The assessor must be present at the meeting held during the first 30 days following the second Monday of May. If the assessment roll is not complete, the assessor must attend to inform the Board as to when the roll will be completed.
8. Must the Board of Review adjourn to another day in order for the clerk to physically mail the Notices of Determination if the Board concludes its business at a time the post office is not open?
- The law specifies the notices will be delivered or mailed prior to final adjournment of the Board of Review.
ASSESSOR
Questions about the assessed value of your property should be addressed to the Town Assessor:
Associated Appraisal
1314 W College Ave.
Appleton, WI 54912
1-920-749-1995
info@apraz.com
GUIDES FOR PROPERTY OWNERS
Property Assessment Appeal Guide for Wisconsin Real Property Owners 2008
Wisconsin Department of Revenue Division of State & Local Finance Bureau of Assessment Practices
Pub. 060 Guide for Property Owners 2008
Wisconsin Department of Revenue Division of State & Local Finance Bureau of Assessment Practices
FACT SHEETS
Courtesy of UWEX Local Government Center
COMMON LANGUAGE DEFINITIONS OF TERMS USED IN REAL ESTATE PROPERTY TAX MATTERS IN WISCONSIN (pdf 20Kb)
THE PROPERTY ASSESSMENT AND TAX PROCESS FOR TOWNS, VILLAGES, AND CITIES (pdf 28Kb)
