In other words, the assessment process assures that each property bears its fair share of the tax burden. No more, no less. The assessor must be certified by the State Department of Revenue . Certification is obtained by completing tests that check for knowledge of assessment law, construction techniques, forms of depreciation, mathematical skills and much more. Recertification is required once every three years and is based on proof of continuing education in the assessment process.
Valuation is based on the application of sound, workable appraisal guidelines.
These guidelines are found in the Wisconsin Property Assessment Manual and Chapter 70 of the Wisconsin Statutes . The Assessor is charged with the task of valuing all taxable property within the village jurisdiction. Each parcel in the village is assigned a key number, which is placed on a property record card along with a legal description and the mailing address of the owner. Building dimensions are sketched on the card and items such as age, building permit information, square footage, lot size, style and construction of the property, number of rooms, bedrooms, baths, etc., and the quality and grade of mechanical equipment. Cards also list attachments to the property such as decks, patios, porches and many other details pertinent to the value of the property.