Wisconsin Administrative Code
Department of Revenue
Chapter Tax 12 - Property Tax
Section Tax 12.06 - Duties of assessors
Universal Citation: WI Admin Code ยง Tax 12.06
Current through August 26, 2024
The following levels of certification for assessors and assessment personnel are established:
(1) ASSESSMENT PERSONNEL.
(a)
Assessment technician.
1. Assessment technician shall be authorized
to perform duties in accordance with the Wisconsin Property Assessment Manual
under the direct supervision of a property appraiser or an assessor.
2. Assessment technician shall not be
authorized to serve as a property appraiser, or an assessor 1, assessor 2 or
assessor 3.
(b)
Property appraiser.
1.
Property appraiser shall be authorized to perform duties in accordance with the
Wisconsin Property Assessment Manual under the direct supervision of an
assessor.
2. Property appraiser
shall not be authorized to serve as assessor 1, assessor 2 or assessor
3.
(2) ASSESSORS.
(a)
Assessor 1.
1. Assessor 1 shall be authorized to perform,
in accordance with the Wisconsin Property Assessment Manual, any of the duties
of a property appraiser, an assessment technician and the following duties:
a. Serving as statutory assessor in an
assessment district with a degree of complexity requiring the level of assessor
1 as determined by the department of revenue which shall include responsibility
for all assessed values of real and personal property in the assessment
district for which the individual is statutory assessor;
b. Contacting taxpayers of the assessment
district to explain the property assessment laws and procedures under which the
property assessments are determined;
c. Supervising subordinate assessment
staff.
2. Assessor 1
shall not be authorized to sign the assessment roll as statutory assessor in an
assessment district with a degree of complexity requiring the level of assessor
2 or assessor 3 as determined by the department of revenue.
(b)
Assessor 2.
1. Assessor 2 shall be authorized to perform,
in accordance with the Wisconsin Property Assessment Manual, any of the duties
of a property appraiser, an assessment technician, an assessor 1 and the
following duties:
a. Serving as statutory
assessor in an assessment district with a degree of complexity requiring the
level of assessor 2 as determined by the department of revenue which shall
include responsibility for all assessed values of real and personal property in
the assessment district for which the individual is statutory
assessor;
b. Supervising
subordinate assessment staff.
2. Assessor 2 shall not be authorized to sign
the assessment roll as statutory assessor in an assessment district with a
degree of complexity requiring the level of assessor 3 as determined by the
department of revenue.
(c)
Assessor 3.
1. Assessor 3 shall be authorized, in
accordance with the Wisconsin Property Assessment Manual, to perform the
following duties:
a. Serving as statutory
assessor in an assessment district with a degree of complexity as determined by
the department of revenue at the level of assessor 3 which shall include
responsibility for all assessed values of real and personal property in the
assessment district for which the individual is statutory assessor;
b. Policy determination, budgetary
formulation and responding to appropriate levels of government involved in the
property assessment process;
c.
Supervising subordinate assessment staff.
2. Assessor 3 shall not be authorized to sign
the assessment roll as statutory assessor in any assessment district with a
degree of complexity requiring the level of assessor 1 or assessor 2 as
determined by the department of revenue, nor serve on the staff of any
assessment district as assessment technician, property appraiser, assessor 1 or
assessor 2.
Disclaimer: These regulations may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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