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What is a revaluation?
A revaluation is a complete and thorough review of all property assessed values. During a City of West Allis revaluation all assessed values are examined and adjustments are made where necessary to guarantee that all property is assessed at market value. This is done to assure that taxes are distributed equitably and uniformly. Wisconsin Law requires all municipalities including West Allis to assess property at full market value at least once every five years. West Allis last conducted a revaluation in 2004.
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What is the assessor's role?
The assessor is a State certified individual whose duties are to discover, list, and place a value on all taxable real and personal property in West Allis, in a uniform manner. The assessor is not involved in the collection of property taxes.
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How does the assessor value property?
Wisconsin Law requires that property assessed values be based on fair market value. Estimating the market value of your property in West Allis is a matter of determining the price a typical buyer would pay for it in its present condition. Some factors the assessor considers are: what similar properties are selling for, what it would cost to replace your property, the rent it may earn, and any other factors that affect value. It is important to remember that the assessor does not create this value, but rather interprets what is happening in the market place.
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What is market value?
Market value is defined as the amount a typical, well-informed purchaser would be willing to pay for a property. The seller and buyer must be unrelated, the seller must be willing, but not under pressure to sell, and the buyer must be willing, but not under any obligation to buy. The property must be on the market for a reasonable length of time, the payment must be in cash or its equivalent, and the financing must be typical for that type of property. If all of these conditions are present, this would be a market value, arm's-length sale.
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Can the assessment on my property be changed even if the assessor has not been inside my property?
The Assessor's Office has a permanent record card for each property located in the City of West Allis. This card contains a listing of all of the physical characteristics of the property and other pertinent data. Our office is continually analyzing and updating the accuracy of this information and has concluded that the existing data is sufficient for the setting of market value property assessments. The City of West Allis Assessor's office has determined that it would not be cost effective at this time to conduct city-wide interior inspections. A representative sample of all types of properties are inspected on an annual basis.
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I have recently built a new home. Will the construction costs be considered?
Your construction cost is an historical figure, which may or may not reflect the current market value of your property. It is only one element that will be considered.
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What will happen to my assessment if I improve my property?
Generally speaking, improvements that increase the market value of a property will increase the assessed value. The following are typical items that will increase the assessed value of your property in West Allis: added rooms or garages, aluminum or vinyl siding, substantial modernization of kitchens or baths, central air conditioning, fireplaces, or extensive remodeling
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Will my assessment go up if I repair my property?
Good maintenance will help retain the market value of your property. Generally, your assessment will not be increased in West Allis for individual minor repairs such as those that follow, however, a combination of several of these items could result in an increased assessment. These include repairing concrete walks and driveways, replacing gutters and downspouts, replacing hot water heater, repairing or replacing roof, repairing porches and steps, repairing original siding, patching or repairing interior walls or ceilings, exterior painting, replacing electrical fixtures, replacing furnace, exterior awnings and shutters, replacing screens, storm windows and doors, or exterior landscaping including lawns, shrubbery, trees, flowers and driveways of any kind
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How can my assessment change when I haven't done anything to my property?
General economic conditions such as interest rates, inflation rates, and changes in the tax laws, will influence the value of real estate. As property values change in the market place here in West Allis, those changes must be reflected on the assessment roll.
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Do all assessments change at the same rate?
There are differences between individual properties and between neighborhoods. In one area of West Allis residential sales may indicate a substantial increase in value in a given year. In another neighborhood the increase may not be significant. Different types of properties within the same neighborhood may also show different value changes. For example, one-story houses may be more in demand than two-story houses, or vice-versa. Older homes in the same area may be rising in value more slowly than newer homes. Generally, commercial and industrial properties do not appreciate at the same rate as single family residential homes. There are numerous factors to be considered in West Allis, which will cause each property's values to differ. Some of the factors that can affect value are location, condition, size, quality, number of baths, basement finish, garages, and many others.
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Will I be notified if there is a change in my assessment?
Wisconsin law requires that whenever an assessment is increased by $300 or more, the owner must be notified. West Allis will always notify any property owners that have a change in their assessment in the spring of the year, prior to the annual Board of Review.
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How do I know if my assessment is correct?
You should first attempt to decide for yourself what your property is worth. This can be done by looking at area sales, contacting appraisers, and comparing assessments of similar homes. Sales and assessment information is available in our office and open to the public for review during regular office hours.
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What if I don't agree with my assessment?
Talk with a member of the assessment staff prior to the Board of Review. By scheduling an appointment with a member of the Assessor's staff, you can learn how your assessment was made, what factors were considered, and what type of records are kept regarding your property.
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After this review, if I still think the assessment is incorrect, what can I do?
You should arrange to appear at the Board of Review. The city clerk/treasurer's office will provide you with an objection form that you must complete. You will then be scheduled for a hearing at the Board of Review. The annual West Allis Board of Review must meet sometime during the 30 day period beginning the second Monday in May. When you receive your tax bill in December, it is too late to file an objection. Paying your taxes under protest does not constitute an assessment objection unless you have first filed an appeal with the Board of Review.
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What is the Board of Review?
The Board of Review is made up of 5 citizens appointed by the Mayor and confirmed by the Common Council. It is the Board's duty to hear evidence by the taxpayer and the assessor and to decide if the assessment is correct.
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What evidence do I need to present to the City of West Allis Board of Review?
State law puts the burden of proof on the property owner to show that the assessment is incorrect. Keep in mind that your evidence must be strong enough to prove that the assessor's value is incorrect. Only relevant testimony given at the hearing will be considered by the Board. Stating that property taxes are too high is not considered relevant testimony. You should establish in your own mind what you think your property is worth. The best evidence for this would be recent sales prices for properties similar to yours. The closer in proximity and similarity, the better the evidence. Another type of evidence is oral testimony from a witness who has made a recent appraisal of your property.
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What happens after the Board of Review makes its decision?
The Board will either give or mail you a notice of its decision. If you do not agree with the Board of Review's determination, the notice will contain information on how you may appeal the Board's decision.
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How will my taxes change as a result of the new assessment?
Though the value of your property affects your share of taxes, the actual amount you pay is determined by the budget needs of the West Allis - West Milwaukee School District, City of West Allis, Milwaukee County, Milwaukee Metropolitan Sewer District, Milwaukee Area Technical College, and State of Wisconsin reforestation. All of these taxing units decide what services they will provide in the coming year and how much money they will need to provide those services. Once these decisions are made, a tax rate is determined for West Allis that will generate the needed dollars for all taxing bodies. Your property taxes are then calculated by multiplying the tax rate by your assessment. Tax Rate Divided by 1000 Times Assessed Value = Taxes
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Glossary of Terms
- Assessed Value: An estimate of value assigned to taxable property by the assessor for purposes of taxation
- Market Value: The amount a typical, well-informed purchaser would be willing to pay for a property. The property must be exposed on the market for a reasonable length of time, the payment must be in cash or its equivalent, the parties may not be related, and the financing must be typical for that type of property.
- Tax Base: The total assessed value of all assessments in the City of West Allis.
- Tax Levy: The total amount of property tax money that a taxing unit (such as the schools, city, county, etc.) needs to raise to provide services.
- Tax Rate: The tax levy divided by the tax base. It is often expressed in terms of dollars per thousand. The tax rate is multiplied by the assessed value to determine the amount of tax that each property must pay.
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