ASSESSOR

National Appraisal Corporation of Milwaukee conducts all assessments and assessment reviews. However, most questions can be answered locally. Please call the number below at City Hall.

The City contracts with National Appraisal Corporation of Milwaukee for appraisal services to determine assessed values of properties located within the City limits and to represent the City at the Board of Review.

The Assessor's job is to make a list of all taxable property in the City and to determine how much each property is worth. Valuation procedures used by the Assessor must conform to state law as well as to generally accepted appraisal and accounting practices. An assessment should be based on the amount that a typical purchaser would pay for the property in its current condition. The purpose of assessment is to determine what portion of the cost of public services, such as police, fire, health and recreation, will be borne by all of the taxable properties in the City. The cost is prorated — shared — based on the value of each parcel of property relative to the total value of all taxable property.

Property assessment information is shown on the tax bill for land, improvements (buildings) and the total of both. The average assessment ratio indicates the percentage of the property's market value that is assessed. In 2000 the assessment ratio for the City was 90%.

Wisconsin requires an annual assessment, so each year's assessment is "new." The Assessor has a duty to keep all property at market value, so an assessment may increase due to building permits or sales activity even though an actual inspection has not been made. The law allows property be valued from an actual view or from the best information that can be practicably obtained.

The valuation process is separate and distinct from the budget and taxation process. The Assessor does not set the tax rate or raise taxes to cover the cost of City services.