OFFICE HOURS ARE 7:30 A.M. TO 4:30 P.M. MONDAY - THURSDAY
AND FRIDAY UNTIL NOON.
CONTACT The Deputy assessor: 715-384-3856 OR E-MAIL
The City of Marshfield contracts with Grota Appraisals, LLC as the Statutory Assessor. James Toth is the assessor from Grota Appraisals, LLC that is assigned to the community. James is an Assessor II and has 37 years’ experience in all aspects of assessment. Grota Appraisals, LLC is the assessor for 80 communities. Company information is located on the web at http://grotaappraisals.com/. James holds office hours in Marshfield. Please contact the Deputy Assessor, Keith Pugh to schedule an appointment with James.
Keith Pugh is the Deputy Assessor for the City of Marshfield. A longtime resident of the City, Keith is a certified Assessor II. Keith is employed by the City of Marshfield and has performed various roles with the Assessor's Office over the years. As Deputy Assessor, Keith is responsible for the day-to-day operations of the office.
Please contact Keith for your initial assessment questions. Keith can be contacted by phone or email.
(Note: five (5) levels of assessment certification exist in Wisconsin. Listed in order of increasing responsibility, they are: Assessment Technician, Appraiser, Assessor I, Assessor II, and Assessor III. Assessor III for example, is required in communities with a commercial valuation in excess of $1 billion.)
Below are frequently asked questions regarding property assessments:
Will property assessments change for 2021?
It depends. A property assessment will change if there was new construction to the property between January 1, 2020 and January 1, 2021. However, even if there was no new construction to the property between January 1, 2020 and January 1, 2021, a property assessment still may change depending upon other factors.
- Example #1: A residential property assessment will change if a new garage was built on the property between January 1, 2020 and January 1, 2021.
- Example #2: A residential property assessment may or may not change if there was no new construction to the property between January 1, 2020 and January 1, 2021 and the municipality is conducting a revaluation (which all taxable property is reviewed with assessed values updated to current full value - i.e. fair market value).
A municipality determines whether to conduct a "revaluation", updating all property assessments to full value or to conduct a "maintenance" assessment, where property values are updated for new construction and classification, though not to full value. See Chapter 4, pages 1-3, of the Wisconsin Property Assessment Manual (WPAM) for additional information on the different assessment types.
Contact your municipality to determine the type of assessment it is conducting for 2021.
What does the assessor consider to determine a property's assessed value?
If a municipality is completing a 2021 revaluation and updating all assessments to full value, the assessor considers the following to determine a property's assessed value:
- State law (sec. 70.32, Wis. Stats.), establishes property sales as the best indicator of a property's value subject to taxation. "...In determining 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 reasonably comparable property; recent arm's-length sales of reasonable comparable property; and all factors that, according to professionally acceptable appraisal practices, affect the value of the property to be assessed."
- Chapter 10 of the Wisconsin Property Assessment Manual (WPAM) provides information on review and use of property sales. See pages 1-3 for information on analyzing and stratifying sales to determine overall value and changes by property type. Chapter 12 focuses primarily on the use of sales to determine residential property assessments. See pages 23-26 for an example.
- Chapter 13 of the WPAM provides information on valuation of commercial property. See pages 37-41 that discuss the valuation of leased property and consideration of sales, income and cost information to determine the full value subject to taxation. As noted on page 40, when using the income approach, the goal is to determine market rent. Similar to sales, rental rates and leases are also reviewed to determine whether they are arm's-length and represent market rent. In determining market rent, contract rents are analyzed to determine adjustments for many factors including short-term and long-term contracts that may not reflect the market.
Should a 2021 revaluation be postponed?
Assessors should discuss the 2021 assessment type with the municipality and determine any contract changes as appropriate. The assessor and municipality may determine a 2021 maintenance assessment is appropriate versus a revaluation.
Municipalities who received a second notice of non-compliance on October 30, 2020, under state law (sec. 70.05, Wis. Stats.), are required to meet compliance in the 2021 assessment year. For more information, contact the Equalization Supervisor in your district.
How will a property owner know if the 2021 property assessment changes?
State law (sec. 70.365, Wis. Stats.) requires assessors to send a Notice of Changed Assessment when an assessment changes from the prior year to the current year. Effective January 1, 2020, the assessor is not required to provide notice if land is classified as agricultrual land, as defined in sec. 70.32(2)(c)1g. Wis. Stats., for the current year and previous year and the difference between the assessments is $500 or less.
How are assessors completing property inspections?
Assessors should discuss assement work with the municipality and determine contract changes as appropriate.
State law (sec. 70.32, Wis. Stats.) requires assessments based on actual view, or the best information available.
If inspections cannot be completed, assessors may consider using other data sources described in the Wisconsin Property Assessment Manual (WPAM), see pages 9-21, Data Collection Section in Chapter 9.
Is there a valuation cap / limit for how much assessments can increase or decrease?
State law does not limit the amount an assessment can change from the prior year to the current year. However, under state law (sec. 70.05, WIs. Stats.), assessed values must be within 10 percent of full value once every five years to remain in compliance. See Chapter 1 of the Wisconsin Property Assessment Manual (WPAM).
Will property taxes remain the same if the assessed value of a property remains the same?
Not necessarily. There are many factors that affect property taxes beyond a propterty's assessed value including levies for local schools, municipalities, various credits, etc. Review the Guide for Property Owners for additional information on factors impacting property tax.
Does COVID-19 impact the 2021 Municipal Assessment Report (MAR) filing deadline?
No, there is no change to the June 14, 2021 deardline for the 2021 MAR. Assessors should file MARs with the best information available.
File amended MARs when new information is available.
Will the WI DOR rely on the estimated MAR similar to prior years or will it rely on the final MAR?
Board of Revenues (BOR) may be held later and there could be changes made between the Municipal Assessment Report (MAR) filing deadline and submission of the final MAR.
Wisconsin Department of Revenue (DOR) will use the MAR submitted by the filing deadline (June 14, 2021) to develop the 2021 Equalized Values, Tax Increment Financing District (TID) values and net new construction. These values are certified on August 15, 2021.
Estimated MAR submissions should provide an assessor's best estimate of the local assessment changes as of January 1, 2021.
Final MAR submissions received after June 14, 2021, will be used to calculate corrections to be applied to 2022 Equalized Values, TID values and net new construction.
When is the Statement of Assessement due to DOR?
Similar to the Municipal Assessment Report (MAR), late Board of Reviews (BORs) may impact current year values reported on the Statement of Assessment (SOA).
The SOA is due to the Department of Revenue (DOR) the second Monday of June or after the BOR.
If there are significant value changes in the current year and / or value changes between taxing jurisdictions within the municipality (ex. due to boundary changes) - submit the SOA to DOR by September 1. DOR will use the submitted SOA to certify 2021 Equalized Values for school districts, technical colleges and special districts.
After the BOR, an amended SOA must be submitted to DOR.