Wisconsin Statutes
Wis. Stat. § 70.05 (2026)
Valuation of property; assessors in cities, towns and villages
✓ current as of July 2026
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70.05(1)(1) The assessment of general property for taxation in all the towns, cities and villages of this state shall be made according to this chapter unless otherwise specifically provided. There shall be elected at the spring election one assessor for each taxation district not subject to assessment by a county assessor under s. 70.99 if election of the assessor is provided. Commencing with the 1977 elections and appointments made on and after January 1, 1977, no person may assume the office of town, village, city or county assessor unless certified by the department of revenue under s. 73.09 as qualified to perform the functions of the office of assessor. If a person who has not been so certified is elected to the office, the office shall be vacant and the appointing authority shall fill the vacancy from a list of persons so certified by the department of revenue.
70.05(2)(2) The governing body of any town, city or village not subject to assessment by a county assessor under s. 70.99 may provide for the selection of one or more assistant assessors to assist the assessor in the discharge of the assessor’s duties.
70.05(3)(3) The assessment of property of manufacturing establishments subject to assessment under s. 70.995 shall be made according to that section.
70.05(4)(4) All assessment personnel, including personnel of a county assessor system under s. 70.99, appointed under this section on or after January 1, 1977, shall have passed an examination and have been certified by the department of revenue as qualified for performing the functions of the office.
70.05(4m)(4m) A taxation district assessor may not enter upon a person’s real property for purposes of conducting an assessment under this chapter more than once in each year, except that an assessor may enter upon a person’s real property for purposes of conducting an assessment under this chapter more often if the property owner consents. A property owner may deny entry to an assessor of the interior of the owner’s residence if the owner has given prior notice to the assessor that the assessor may not enter the interior of the residence without the property owner’s permission. Each taxation district assessor shall create and maintain a database identifying all such property owners in the taxation district. A property owner’s refusal to allow the assessor to enter the interior of the owner’s residence shall not preclude the property owner from appearing before the board of review to object to the property’s valuation, as provided under s. 70.47 (7), and the assessor may not increase the property’s valuation based solely on the property owner’s refusal to allow entry.
70.05(4n)(4n) If a taxation district assessor is requesting to view the interior of a residence, the assessor shall provide written notice to the property owner of the property owner’s rights regarding the inspection of the interior of the owner’s residence. The notice shall be in substantially the following form:
PROPERTY OWNER RIGHTS
You have the right to refuse entry into your residence pursuant to section 70.05 (4m) of the Wisconsin statutes. Entry to view your property is prohibited unless voluntarily authorized by you. Pursuant to section 70.05 (4m) of the Wisconsin statutes, you have the right to refuse a visual inspection of the interior of your residence and your refusal to allow an interior inspection of your residence will not be used as the sole reason for increasing your property tax assessment. Refusing entry to your residence also does not prohibit you from objecting to your assessment pursuant to section 70.47 (7) of the Wisconsin statutes. Please indicate your consent or refusal to allow an interior visual inspection of your residence.
70.05(5)(a)1.1. “Assessed value” means with respect to each taxation district the total values established under s. 70.32, but excluding manufacturing property subject to assessment under s. 70.995.
70.05(5)(a)1m.1m. “Class of property” means residential under s. 70.32 (2) (a) 1.; commercial under s. 70.32 (2) (a) 2.; personal property; or the sum of undeveloped under s. 70.32 (2) (a) 5., agricultural forest under s. 70.32 (2) (a) 5m.; productive forest land under s. 70.32 (2) (a) 6. and other under s. 70.32 (2) (a) 7.
70.05(5)(a)2.2. “Full value” means with respect to each taxation district the total value of property as determined under s. 70.57 (1), but excluding manufacturing property subject to assessment under s. 70.995.
70.05(5)(a)3.3. “Major class of property” means any class of property that includes more than 10 percent of the full value of the taxation district.
70.05(5)(b)(b) Each taxation district shall assess property at full value at least once in every 5-year period. Before a city, village, or town assessor conducts a revaluation of property under this paragraph, the city, village, or town shall publish a notice on its municipal website that a revaluation will occur and the approximate dates of the property revaluation. The notice shall also describe the authority of an assessor, under ss. 943.13 and 943.15, to enter land. If a municipality does not have a website, it shall post the required information in at least 3 public places within the city, village, or town.
70.05(5)(c)(c) Annually beginning in 1992, the department of revenue shall determine the ratio of the assessed value to the full value of all taxable general property and of each major class of property of each taxation district and publish its findings in the report required under s. 73.06 (5).
70.05(5)(d)(d) If the department of revenue determines that the assessed value of each major class of property of a taxation district, including 1st class cities, has not been established within 10 percent of the full value of the same major class of property during the same year at least once during the 4-year period consisting of the current year and the 3 preceding years, the department shall notify the clerk of the taxation district of its intention to proceed under par. (f) if the taxation district’s assessed value of each major class of property for the first year following the 4-year period is not within 10 percent of the full value of the same major class of property. The department’s notice shall be in writing and mailed to the clerk of the taxation district on or before November 1 of the year of the determination.
70.05(5)(f)(f) If, in the first year following the 4-year period under par. (d), the department of revenue determines that the assessed value of each major class of property of a taxation district, including 1st class cities, has not been established within 10 percent of the full value of the same major class of property, the department shall notify the clerk of the taxation district in writing on or before November 1 of the year of determination of the department’s intention to proceed under par. (g) if the taxation district’s assessed value of each major class of property for the 2nd year following the 4-year period under par. (d) is not within 10 percent of the full value of the same major class of property.
70.05(5)(g)(g) If, in the 2nd year following the 4-year period under par. (d), the department of revenue determines that the assessed value of each major class of property is not within 10 percent of the full value of the same major class of property, the department shall order special supervision under s. 70.75 (3) for that taxation district for the assessments of the 3rd year following the 4-year period under par. (d). That order shall be in writing and shall be mailed to the clerk of the taxation district on or before November 1 of the year of the determination.
70.05 HistoryHistory: 1973 c. 90; 1975 c. 39, 199; 1979 c. 221; 1981 c. 20; 1983 a. 27; 1985 a. 332 s. 108; 1987 a. 399; 1989 a. 56; 1991 a. 39, 316; 1995 a. 27, 212; 2003 a. 33; 2009 a. 68; 2015 a. 322; 2017 a. 68; 2017 a. 365 s. 112; 2023 a. 12.
70.05 AnnotationCompliance with the requirement of sub. (5) that property be assessed at fair value at least once every five years is not a substitute for compliance with the uniformity clause and the requirement of s. 70.32 (1) that the property be valued using the best evidence available. Noah’s Ark Family Park v. Board of Review, 210 Wis. 2d 301, 565 N.W.2d 230 (Ct. App. 1997), 96-1074.
70.05 AnnotationAffirmed. 216 Wis. 2d 387, 573 N.W.2d 852 (1998), 96-1074.
Notes of Decisions
Cited in 19
cases (7 in the last 5 years), 1993–2024 · leading case: Vincent Milewski v. Town of Dover, 2017 WI 79 (Wis. 2017).
Vincent Milewski v. Town of Dover, 2017 WI 79 (Wis. 2017). “2015AP1523 Wis. Stat. § 70.05 (4m) ("A property owner may deny entry to an assessor if the owner has given prior notice to the assessor that the assessor may not enter the property without the property owner's permission.”
Nankin v. Vill. of Shorewood, 2001 WI 92 (Wis. 2001). “Wis. Stat. § 70.05 (1). [6] In the alternative and under certain conditions, counties may adopt and implement a county assessor system.”
Noah's Ark Fam. Park v. Bd. of Review, 565 N.W.2d 230 (Wis. Ct. App. 1997). “Nothing in the language of § 70.05 suggests this is the case, and the board has provided us with no authority for this proposition.”
Lowe's Home Centers, LLC v. City of Delavan, 2023 WI 8 (Wis. 2023). “6 See Wis. Stat. § 70.05 (5)(b) ("Each taxation district shall assess property at full value at least once in every 5- year period.”
City of Waukesha v. City of Waukesha Bd. of Review, 2021 WI 89 (Wis. 2021). “Wis. Stat. § 70.05 (1). All property is valued by the municipality's assessor and reported in an assessment roll for the taxation district.”
State ex rel. Stupar River LLC v. Town of Linwood Portage Cnty. Bd. of Review, 2011 WI 82 (Wis. 2011). “" Contrary to Kuehn's argument, Wis. Stat. § 70.05 (5)(d) does not require that the aggregate value of the commercial class be within 10% of the other classes.”
Metro. Assocs. v. City of Milwaukee, 2011 WI 20 (Wis. 2011). “Property in Wisconsin is taxed by a method of assessment set forth in Wis. Stat. ch. 70.”
Rite-Hite Corp. v. Bd. of Review of Brown Deer, 575 N.W.2d 721 (Wis. Ct. App. 1997). “2d 297 (1997), and is governed by Chapter 70 of the Wisconsin Statutes, § 70.05, Stats. * If the valuation of property and its assessment are made in compliance with the statute, the assessment must be upheld "if there is any evidence to support it.”
Video Wisconsin, Ltd. v. Wisconsin Dep't of Revenue, 498 N.W.2d 880 (Wis. Ct. App. 1993). “Section 70.05(1), Stats. However, "property of manufacturing establishments" is assessed under sec.”
Nw. Airlines, Inc. v. Wisconsin Dep't of Revenue, 2006 WI 88 (Wis. 2006). “Compare Wis. Stat. § 70.05 with Wis. Stat. § 76.01 .”
Duesterbeck v. Town of Koshkonong, 2000 WI App 6 (Wis. Ct. App. 1999). “3 Section 70.05(5), STATS., requires that property shall be assessed at its full value at least once in every four-year period.”
Wisconsin Prop. Taxpayers, Inc. v. Town of Buchanan, 2023 WI 58 (Wis. 2023). “§ 70.05 (1) (emphasis added). Chapter 70 outlines a 11 No.”
— Wis. Stat. § 70.05(1) — 2 cases
Video Wisconsin, Ltd. v. Wisconsin Dep't of Revenue, 498 N.W.2d 880 (Wis. Ct. App. 1993). “Section 70.05(1), Stats. However, "property of manufacturing establishments" is assessed under sec.”
City of Waukesha v. City of Waukesha Bd. of Review (Wis. Ct. App. 2020).
— Wis. Stat. § 70.05(3) — 1 case
Video Wisconsin, Ltd. v. Wisconsin Dep't of Revenue, 498 N.W.2d 880 (Wis. Ct. App. 1993). “Section 70.05(1), Stats. However, "property of manufacturing establishments" is assessed under sec.”
— Wis. Stat. § 70.05(4m) — 3 cases
Vincent Milewski v. Town of Dover, 2017 WI 79 (Wis. 2017). “2015AP1523 Wis. Stat. § 70.05 (4m) ("A property owner may deny entry to an assessor if the owner has given prior notice to the assessor that the assessor may not enter the property without the property owner's permission.”
Vincent Milewski v. Town of Dover (Wis. 2017).
Vincent Milewski v. Town of Dover (Wis. 2017).
— Wis. Stat. § 70.05(5) — 3 cases
Noah's Ark Fam. Park v. Bd. of Review, 565 N.W.2d 230 (Wis. Ct. App. 1997). “Nothing in the language of § 70.05 suggests this is the case, and the board has provided us with no authority for this proposition.”
Duesterbeck v. Town of Koshkonong, 2000 WI App 6 (Wis. Ct. App. 1999). “3 Section 70.05(5), STATS., requires that property shall be assessed at its full value at least once in every four-year period.”
John T. Lange v. City of Middleton (Wis. Ct. App. 2022).
— Wis. Stat. § 70.05(5)(a) — 3 cases
Rite-Hite Corp. v. Bd. of Review of Brown Deer, 575 N.W.2d 721 (Wis. Ct. App. 1997). “2d 297 (1997), and is governed by Chapter 70 of the Wisconsin Statutes, § 70.05, Stats. * If the valuation of property and its assessment are made in compliance with the statute, the assessment must be upheld "if there is any evidence to support it.”
State ex rel. Stupar River LLC v. Town of Linwood Portage Cnty. Bd. of Review, 2011 WI 82 (Wis. 2011). “" Contrary to Kuehn's argument, Wis. Stat. § 70.05 (5)(d) does not require that the aggregate value of the commercial class be within 10% of the other classes.”
Veritas Vill., LLC v. City of Madison (Wis. Ct. App. 2023).
— Wis. Stat. § 70.05(5)(b) — 3 cases
Noah's Ark Fam. Park v. Bd. of Review, 565 N.W.2d 230 (Wis. Ct. App. 1997). “Nothing in the language of § 70.05 suggests this is the case, and the board has provided us with no authority for this proposition.”
Rite-Hite Corp. v. Bd. of Review of Brown Deer, 575 N.W.2d 721 (Wis. Ct. App. 1997). “2d 297 (1997), and is governed by Chapter 70 of the Wisconsin Statutes, § 70.05, Stats. * If the valuation of property and its assessment are made in compliance with the statute, the assessment must be upheld "if there is any evidence to support it.”
Lowe's Home Centers, LLC v. City of Wauwatosa (Wis. Ct. App. 2021).
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