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Mission Statement: The County Treasurer's Office has the statutory duty of receiving all moneys from all sources belonging to the County and all other moneys which by State Statute or County Ordinance are to be paid to the Treasurer. The Statutory duties include collection of property taxes and settling with other jurisdictions. The Treasurer's Office also has the responsibility for cash management and the investment of funds as directed by County Resolution. Learn More
General Information
Q. What is the role of the assessor? A. The assessor is a state certified professional whose duties are to discover, list, and place a value on all taxable real and personal property in the county. The assessor is not involved in the collection of the property tax. Q. How does the assessor value property? A. Wisconsin law requires that property assessments be based on fair market value. Estimating the market value of your property is a matter of determining the price that a typical buyer would pay for the property in its present condition.
It is important to remember that the assessor does not create this value, but rather interprets what is happening in the real estate market. Q. What if I start to build in February and finish mid-year? A. Assessment is what exists on January 1st of the year. Discuss this with your assessor. Q. What will happen to my assessment if I improve my property? A. 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:
Q. Will my assessment go up if I repair my property? A. Good maintenance will help retain the market value of your property. Generally, your assessment will not be increased for individual minor repairs such as those that follow:
Q. How can my assessment change when I haven't done anything to my property? A. 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, those changes must be reflected on the assessment roles. Q. Will I be notified if there is a change in my assessment? A. Wisconsin law requires that whenever an assessment is changed, the owner must be notified. Assessment notices are mailed 15 days prior to the Board of Review. Q. Why don't all assessments change at the same rate? A. There are differences between individual properties and between neighborhoods. In one area the sales may indicate a substantial increase in value in a given year. In another neighborhood there may be no change in value, or even a decrease in property values. 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 older homes in the same area may be rising in value more slowly than newer homes. There are numerous factors to be considered in each property which will cause the values to differ. Some of the factors which can affect value are location, age, condition, size, quality, number of baths, basement finish, and garages. Q. I've heard you develop values by computer. Is this correct? A. Just as in many other fields, computers are also useful in the assessment process. Assessors are trained to look for associations or relationships between property characteristics and market value. By analyzing these characteristics, and studying sales prices, assessors can begin to predict or estimate value by developing formulas and models. Computers are much faster and are capable of advanced analysis in this area. But despite these capabilities, common sense and assessor judgment are always required to verify our assessments. We ask the assessors most familiar with the neighborhoods and properties to review all computer generated values. Q. Will I be penalized if I don't let the assessor in when an inspection is requested? A. When an interior inspection is not allowed, the assessor will attempt to update our records by looking at the property from the outside and using any other available information. To ensure an accurate assessment, it is to your advantage to allow the assessor inside your property when an inspection is requested. By denying an inspection, you may lose the right to appeal your assessment to the Board of Review. Q. How do I know if my assessment is fair? A. 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. Assessment information is available in our office and open to the public for review during regular office hours.
Q. What if I don't agree with my assessment? A. Call your assessor. During this informal session you can learn how your assessment was made, what factors were considered, and what type of records we keep about your property. Q. After this review, if I still think the assessment is incorrect, what can I do? A. The next step is to file an objection with the Board of Review. The property owner must provide the Municipal Clerk with a written or oral notice of intent to file an objection at least 48 hours before the Board's first scheduled meeting. The Board can waive the 48 hour notice requirement if the property owner shows good cause for failing to meet the requirement or provides evidence of extraordinary circumstances. Objections must be in writing and should be filed with the Municipal Clerk within the first two hours of the Board's first scheduled meeting. The Board of Review usually requires an objection to be filed on standard forms which are available either from the Municipal Clerk or County Property Description office . Q. What is the Board of Review? When do they meet? A. The basic function of the Board is to listen to evidence presented by both the property owner and assessor and then determine if the assessed value of the property is correct. Each municipality sets a Board of Review date depending on when assessments are complete. A notice is posted and published. If there are not many appeals, the Board will usually complete its business during their first session. Once the Board has heard all appeals and adjourned, no further assessment objections can be considered until the following year. When you receive your tax statement in December, it is too late to file an objection for the current assessment. Paying your taxes under protest does not constitute a formal assessment objection. Q. What evidence do I need to present to the Board of Review? A. Keep in mind that your evidence must be strong enough to prove that the assessor's value is incorrect. STATING THAT PROPERTY TAXES ARE TOO HIGH IS NOT RELEVANT TESTIMONY. You should establish in your own mind what you think your property is worth. The best evidence for this would be a recent sale price of your property. The next best evidence would be recent sales prices of properties that are 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. Q. Does the Board of Review have the final say? A. If you don't agree with the Board of Review decision, the next step is an appeal to either the Wisconsin Department of Revenue or the Circuit Court. Q. How do I appeal my assessment to the Department of Revenue? A. Wisconsin law provides for a written appeal of the Board's decision to the Department of Revenue within 20 days after receipt of the decision or within 30 days of the Clerk's affidavit. A $100 filing fee is required. The fair market value of the items or parcels being appealed cannot exceed $1 million. The Department may revalue the property anytime before November 1 of the assessment year or within 60 days after receiving the appeal, whichever is later. If adjusted, the value is substituted for the original value and taxes paid accordingly. Appeal of the Department's decision is to the circuit court. Q. How do I appeal my assessment to court? A. An appeal to the circuit court must be made within 90 days after adjournment of the Board of Review. The court will then make a decision based solely on the testimony that was presented to the Board of Review. When your case goes before the circuit court, the court will review the record that was created at your Board of Review hearing and make its decision.
"ASSESSED" VERSUS "FAIR MARKET" VALUE Assessed Value: This is the dollar value placed on a parcel of property by the Assessor. It is computed by analyzing thousands of individual sale transactions and thousands of inspections It is the Assessor's estimate of market value. It is important for maintaining equity between and among all taxpayers in the municipality. Estimated Fair Market Value: Is calculated by dividing the property's total assessed valued by the average assessment ratio. This ratio is applied to all property, including personal property, regardless of type or location of the property. In theory, this should approximate the current market value of the property. This value estimate is determined by the Department of Revenue(DOR). It is used to apportion tax levies among municipalities and is used in the distribution of shared revenues. History: Back in the early 1980's, when the legislature passed the law that this be included on all tax bills, was a time across Wisconsin when Assessors for the over 1800 municipalities were not required to assess property at market value during any time interval. As a "truth in taxation" measure, the legislature thought it was important for their constituents to know what in terms of value their assessment actually meant. Because the DOR already prepared municipal "equalized values," the legislature thought that these estimates made at the municipal level should be provided at the property level. This was an easy answer to their problem. Remember, the intent was to show whether the assessment on a property was at all accurate. It was never meant to actually be your individual property estimate. But, at least from the taxpayer's standpoint, it meant more than the assessment--at that time. For instance if the assessor was assessing property in your municipality at 10% (and you had no idea of that fact) and your tax bill showed an assessment of $10,000 you might think "boy am I getting a good deal--I know my house is worth at least $60,000." However, if you realized that the $10,000 actually equated to approximately $100,000; you might not be so happy. (Since 1986, after this was enacted, the legislature tightened the law and we now are required to assess within 10% of market value at least once in every four year period.) The reason DOR equates all municipalities to an estimate of fair market value (actually equalized value) each year is to ensure the uniform distribution of shared taxes across municipalities. The assessor, on the other hand, assesses each property to make sure that each property pays their fair share of tax on an individual level. The estimated fair market value on the tax bill is a less reliable estimate than that prepared by the assessor. The DOR has never inspected any property in the County of Marathon. It is only to be used as a tool to check your assessment. The important thing to point out is that ALL property had that same factor applied to it to determine its estimated fair market value--101.1%. Also, it is important that you know that it is the assessed value, in all cases, used to calculate your property taxes. If we used the "estimated fair market value" the taxes would not change. This is due to the fact that in order to meet the various budgets with a 1% lower tax base would require the rate to be increased by 1%; therefore, no tax change. State law requires assessor's be within 10% (higher or lower) of the state's equalized value ratio at least once in every 4 year period. Marathon County is not, nor ever has been, out of compliance with this requirement. The Department of Revenue allows this leeway because appraisal is not an exact science, and to allow for the different standards used by them versus a municipality. Remember, the "estimated fair market value" like the back of the tax bill states is an "estimate" and is only "approximate". How Revaluation Affects Your Property Tax Q. I've been told that everybody's taxes go up after a revaluation. Is this true? A. No, it is not. If the total levy remains the same, only those properties which are not presently paying their fair share will pay more taxes after a revaluation. Properties presently paying more than their fair share will pay less. Q. How will my taxes change as a result of a new assessment? A. Though the value of your property affects your share of taxes, the actual amount you pay is determined by the budget needs of the schools, city, county, technical college, and state 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 this decision is made, a tax rate is adopted that will generate the needed dollars.
January 1: January 31: Second Monday in May: July 31: Property taxes as levied are collected by local treasurers typically through the last day of January in each year. At this time, a settlement process between the County Treasurer and local treasurers determines the amount due to the various taxing districts. Real property taxes are payable by taxpayers in full by the last day of January or in two installments due by January 31st and July 31st. Personal property taxes are due in full by the last day in January. Local municipalities can adopt an ordinance for multiple payments. City of Wausau has an ordinance for January 31st, April 30th, and July 31st payments. Many local treasurers have part-time offices. They mail schedules for office house with tax bills and prefer payments by mail.
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. For a sale to represent market value, 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. Reappraisal or Revaluation Placing new values on all taxable property for purposes of a new assessment. Tax Base The total assessed value of all taxable property in the city. 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 hundred or dollars per thousand. The tax rate is multiplied by the assessed value to determine the amount of tax each property owner must pay.
What authority does the County have to conduct a revaluation? Wisconsin Law requires market value assessment of all property. The County has no authority, each municipality does have authority to contract with the assessor. What is the difference between real and personal property? For property tax purposes, "real property" refers to land and buildings and the rights associated with ownership, while "personal property" is the furniture and equipment owned or used by businesses. How does the Assessor value property? Wisconsin Law requires property assessments based on fair market value. Estimating the market value of your property 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. 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 were present, this would be a market value, arm's-length sale. Can the assessment on my property be changed even if the Assessor has not been inside my property? To make a proper assessment on a building, it is desirable for the Assessor to see the inside and the outside of the property. The law requires that property be valued from actual view or the best information available. The Assessor keeps records on the physical characteristics of each property in the municipality. Even though the Assessor may have been unable to go through your property, the assessment will still be reviewed, based on the existing records and the sales of similar properties. 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 schools, city, county, sewer district, technical college, and state 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 this decision is made, a tax rate is adopted that will generate the needed dollars. Your property taxes are then determined by dividing the tax rate by 1000 and multiplying by your assessment: Taxes = (Tax Rate / 1000) x Assessed Value What is "Assessed Value"? An estimate of value assigned to taxable property by the Assessor for purposes of property taxation. State law requires all assessments to be at 100% of market value. Assessed values most closely reflect market value following a revaluation. In non-revaluation years, assessments typically reflect a fraction of market value due to the changing real estate market. What is the "Assessment Ratio"? The relationship between the assessed value and equalized value of all taxable property within a municipality. For example, if the assessed value of all the taxable property in the County is $13,900,000,000 and the equalized value is $14,000,000,000 the assessment level would be 98.6%. Assessment Ratio = Assessed Value / Equalized Value. What is "Equalized Value"? The full market value of all taxable property in a municipality, both real and personal. The Department of Revenue each year determines the equalized value. What is "Market Value"? The amount a typical, well-informed purchaser would be willing to pay for a property. For a sale to represent market value, 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. What is the "Tax Base"? The total assessed value of all assessments in the municipality that are subject to local property taxes. What is the "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. What is the "Tax Rate"? The tax levy (as determined by the taxing bodies) 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. Marathon County Land Records are available online. The records available are taxes per year (not pay off with interest and penalty), assessed value, fair market value, address of property, legal description, etc. The parcel information is accessible by pin numbers, site addresses, or partial legal. Owner names are not available for public access due to various privacy concerns. If you have questions or need the amount due, please call the Treasurer at 715-261-1150. Parcel status in an important part of the general information:
Tax payments (after February 1st that are delinquent or postponed) can be made by credit card at www.officialpayments.com or 1-800-272-9829; the jurisdiction code for Marathon County is 5853. There is a service fee from the company for 3% of the payment amount. It will be told to you before you complete the process; you can stop and not submit the payment. The payment information is e-mailed to the treasurer and the money transfer is done interbank. The Marathon County Treasurer’s Office will produce a receipt and mail it to you, the same as payments received by mail. Tax bills are mailed by your local government after budgets are set, and rates are calculated. This is usually during the first 2-3 weeks in December. JANUARY 31ST - DEADLINE FOR 1ST INSTALLMENT OR FULL PAYMENT TO YOUR LOCAL TREASURER. Postmark is acceptable--make sure it has correct postmark--some post offices close early. It is important to read any insert from the local treasurer for times and locations--or special instructions. Late payments make the entire tax delinquent--you lose the installment option!! JULY 31ST - DEADLINE FOR 2ND INSTALLMENT--NO REMINDER NOTICES ARE SENT IN MARATHON COUNTY. Postmark is acceptable. Late payments incur interest at 1½ % per month from February until paid. Any dog over the age of five months must be licensed. Licenses may be obtained from your municipal Treasurer. The fee for a license is
If you have written proof of neutering or spaying, the license fee is
Proof of a current rabies vaccination must be submitted with the license application. The appropriate fee and vaccination copy can be mailed to the Treasurer and a license will be sent to you. All animals shall be cared for in a humane and sanitary manner. They shall not create any disturbance of the peace. Pets are not to be allowed to run at large. When they are not on your property, they must be on a leash no longer than eight feet long. Pet owners shall promptly remove and dispose of any mess deposited by their pet. Some municipalites license cats and/or rabbits. Contact your local Treasurer or Clerk for more information. Lost or stray animals found in the County are taken to the Marathon County Humane Society located at 316 Kent Street, Wausau, WI 54403. Their phone number is 845- 2810. Only owner-occupied homes will be eligible to receive the Lottery Credit. If you received the lottery credit previously as a owner/occupant, you will be automatically pre-certified UNLESS YOU HAVE CHANGED THE LEGAL DESCRIPTION. If the Lottery Credit does not appear on your tax bill and you qualify, you can fill out a form for a late claim. Your local treasurer can apply the credit to your first installment or full payment before January 31st. After January 31st, you can still apply until October 1st through the Department of Revenue. The forms are available on the Department of Revenue website. Remember, this is for Owner Occupied Residences Only.
Maximum Base Value Lottery Credit -- $8,100 The Lottery rate and base value changes for each tax season. It is the fair market school tax rate X a base value determined by the Department of Revenue. The higher school taxes paid, the higher the credit. Initiated by Governor Doyle in the 2008-9 Budget Bill. The credit reduces a real estate tax bill for parcels that have a building or structure on them. It is calculated by a base value multiplied by the equalized school tax rate. It is not on vacant land, or personal property( not land but other taxable property usually mobile homes on other persons property). Land owners with multiple parcels with structures get this credit on all properties. It is applied to manufacturing, residential and commercial.
Department Bulletin Board : Department Summary :All Departments & Services
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