Wisconsin § 70.365 - Notice of changed assessment.

§ 70.365. Notice of changed assessment.

When the assessor assesses any taxable real property, or any improvements taxed as personal property under s. 77.84 (1) , and arrives at a different total than the assessment of it for the previous year, the assessor shall notify the person assessed if the address of the person is known to the assessor, otherwise the occupant of the property. However, the assessor is not required to provide notice under this section if land is classified as agricultural land, as defined in s. 70.32 (2) (c) 1g. , for the current year and previous year and the difference between the assessments is $500 or less. If the assessor determines that land assessed under s. 70.32 (2r) for the previous year is no longer eligible to be assessed under s. 70.32 (2r) , and the current classification under s. 70.32 (2) (a) is not undeveloped, agricultural forest, productive forest land, or other, the assessor shall notify the person assessed if the assessor knows the person’s address, or otherwise the occupant of the property, that the person assessed may be subject to a conversion charge under s.