Tax Assessor
General Job Duties
The Tax Assessor is to prepare the annual assessment roll (the official record of taxable and exempt property within the Village of Hewitt) while providing the best possible service. Assessed values determine the amount of general property tax charged to each property owner, while the information gathered provides a historical record and reference base for municipal operations. The primary departmental goal is to reconcile fair and equitable assessments, emphasizing objective, defendable and effective, mass appraisal techniques.
Wisconsin Statutes, Chapter 39 (1975) define State certification requirements for assessment personnel to legally perform prescribed duties for the jurisdictions in Wisconsin.
The Tax Assessor works pro-actively in conjunction with professional organizations and the Wisconsin Department of Revenue (on behalf of the Village of Hewitt property owners) regarding proposed legislation or procedural changes affecting the taxation process. Work programs and services are subject to review by the Department of Revenue and must comply with the "Wisconsin Property Assessment Manual", Wisconsin Laws, and the "Uniform Standards of Professionally Acceptable Appraisal Practices".
The Tax Assessor observes the Code of Ethics of the International Association of Assessing Officers, and the Codes of Ethical Behavior defined by Wisconsin Statute, Section 19.59. The codes establish clear and precise ethical and professional guidelines for assessing officers to discharge their duties to the public while providing standards to judge professional conduct.
Chapter 70.32(1) Wisconsin Statutes
(1) Real property shall be valued by the assessor in the manner specified in the Wisconsin property assessment manual provided under s. 73.03(2a) from actual view or from the best information that the assessor can practicably obtain, at the full value which could ordinarily be obtained therefore at a private sale. In determining the value, the assessor shall consider recent arm's-length sales of the property to be assessed if according to professionally acceptable appraisal practices those sales conform to recent arm's-length sales of reasonalble comparable property; recent arm's-length sales of reasonabley comparable property; and shall all factors that, according to prefessionally acceptable appraisal practices, affect the value of the property to be assessed.
Links
Wisconsin Department of Revenue
Assessment Guide for Property Owners
Wisconsin Statutes Chapter 70 - General Property Taxes