do you know your real property lister? every county has one. presented at the 2015 wisconsin...
TRANSCRIPT
Do You Know Your Real Property Lister? Every County has One.
Presented at the 2015 Wisconsin Counties Association Annual Conference September 21, 2015, La Crosse Center, La Crosse, WI
Acknowledgements
• James Wallen, Brown County• Roxanne Moore, Burnett Co.-R• Cheryl Zellmer, Dane County• David Addison, Dodge County• Holly Hansen, Door County• Al Brokmeier, Kenosha County• Pam Hollnagel, La Crosse Co.• Lauree Aulik, Lafayette Co.
• Marge Johnson, Lincoln County• Ruth Winter, Menominee Co.• Jeremy Erickson, Monroe Co.• Cindy Wisinski, Portage Co.• Pat Harmann, Racine Co. - Ret.• Ann Burton Sauk County - Ret.• Krista Paulson, Sauk County• Nick Gamroth, Trempealeau
Co. • Brian Braithwaite, Washington
Co.
PRESENTATION GOALS:
• Origins• An understanding of the role of the Real Property Lister
Position in County Government• Responsibilities in the assessment cycle and in land
records• Relationships with other county offices, local officials
and the State of Wisconsin• Knowledge, skills, and training needed for the position• Possible future roles of the position
OriginsHistory of Assessing in
Wisconsin
Elected Local Assessors
Elected Local Assessors with County Boards Appointed Perform Equalization
State Board of Equalization
1868 County Boards Given Responsibility for Assessments
OriginsHistory of Assessing in
Wisconsin
Statewide Commission 1899 Appointed. Tax Administration must be Performed by Non-elected Professionals
Three Person Commission Appointed to Direct Assessments
Equalization Added
Commission Eventually Becomes the Department of Revenue
OriginsThe Assessor
•Enter each parcel on the assessment roll in regular order by government subdivisions with “such certainty as would be sufficient between grantor and grantee in a conveyance of property.”•Elected•Not certified•Shortened legal description
The Treasurer• Billed and collected
taxes using the hand written tax roll.
• Wrote certificates on delinquencies
• Tax Deeds on delinquent land became impossible no one knew what land was being taxed
The Town Clerk• Created Tax Roll• Applied mil rate to
each parcel• Total tax roll and
deliver to local Treasurer
• Shortened legal descriptions.
Origins• A parcel of land located in Government Lot
One(1) of Section Twenty-four(24) Township Thirty-nine(39) North, of Range fourteen (14) West, described as follows: Beginning at the point which is 710 feet East and 33 feet South of the Northwest corner of said Section 24, being the northeast corner of a parcel of land described in Volume 91 of Deeds, page 112, as recorded in the office of the Register of Deeds, thence running East and parallel with the North line of said Section a distance of 647 feet, thence South parallel with the West line of said Section 24, a distance of 850 feet, thence West parallel with the North line of said Section 300 feet, more or less to the shore of Bass Lake, thence Northerly and Northwesterly along the shore of Bass Lake to a point South of the Point of beginning, being the Southeast corner of above referenced Volume 91 page 112, thence North parallel with the West line of said section 24 to the point of the beginning.
Origins
•Works Progress Administration•Wisconsin State Legislature
Origins
Problems Solutions
• Mislabeled Fractional Quarters
• Mislabeled Government Lots
• Omitted Parcels• Incorrect Ownership• Double Assessments• Missing Records
• Better Grantor/Grantee Indexing
• Tract Indexes• Parcel Numbers• Parcel Mapping
Origins
Origins
Origins
• Designate provision for position– Tax Description Auditors, Tax
Description Supervisors, Property Tax Lister, Tax Writing Directors, Tax Commissioners, County Tax Lister, Tax Lister or Clerks and/or Technicians
• 1952
– Organizational meeting of County Tax Listing Departments • Appoint committee to develop constitution and
by-laws organizing Tax Listers as statewide group
– Assume responsibility for accurate legal descriptions
– Encourage development of meetings and educational opportunities
– Establish uniformity within profession
Origins
• 1961– Wisconsin County Tax
Lister’s Association and Wisconsin Counties Association requested amendment to Wisconsin State Statute, Chapter 70
• Creation Wisconsin Statue 70.09
– County Real Property Lister position and duties defined
– Tax cycle initiated• Establish RPL at county
government level• Statutory authority to provide
service to protect general welfare and public records
Valuation
Listing
Discovery
Origins
The Assessment Process and Relationships with Other Offices
RPLCombines legal
descriptions, ownership and
values
Co. Treasurer
Generates tax bills, supplies addresses
GIS
Maintains parcel maps
County GISAssessor
Property values
DORManufacturing values
Register of Deeds
Deeds, CSMs, subdivisions and condominiums
The RPL Workflow: The transfer of ownership
Deeds and other data
Overnight Printing
Real Property Lister
Legal description read, Interests/parcel number confirmed
Straight Transfer
RollsChanged
Split or Combination
Parcel mapped per deed or plat
Corrections
Preliminary legal created, interests conveyed other information. Change order sent to GIS
Changes reviewed/edited
RollsChanged
Delivery to customers: Assessors, C/V/T, County Treasurer,Department Revenue, General Public and other County Offices.
Products Created or Derived: Assessment Rolls, Parcel Maps, Sales Data, Tax Bills, Ownership Information and the County Website.
Changes Returned to RPL
Forwarded to GIS
Process and Relationships
Discovery and Listing
Valuation
Open Book
Board of Review
Taxation
Process and Relationships
• Almost half of Wisconsin's revenue depends on the work of the RPL
• State wide estimated 266,000 roll changes
Process and Relationships
Assessors 1%
Clerks 3%
Surveyors 6%
Planning 6%
Register of Deeds 8%
Real Property Lister Office 9%
Land Information Office 27%
County Treasurer 38%
Process and Relationships • “Typical” RPL
– 15 Years Experience– Make 3,700 Changes to
the Roll Annually – Average Office Staff of
Two– Commonly Holds a
Bachelors Degree – Frequently Possess an
Assessors License – May have a Background
in the Title Industry
An attempt to summarize what a Real Property Lister is…A property lister is not a lawyer, but they have to know real estate law.
A property lister is not a land surveyor, but they have to know how to measure land.
A property lister is not a cartographer, but they have to know how to make a map.
A property lister is not a title examiner, but they have to know how to examine title.
A property lister is not a clerk, but they have to know how to develop and apply mill rates for taxation.
A property lister is not a register of deeds, but they have to be able to read and interpret deeds.
An attempt to summarize what a Real Property Lister is…A property lister is not an assessor, but they have to be well versed in assessment practices.
A property lister is not a zoning administrator, but they have to understand zoning ordinances.
A property lister is not a planner, but they have to understand planning and land division ordinances.
A property lister is not a conservationist, but they have to understand conservation programs.
A property lister is not a GIS analyst, but they have to be able to analyze geographic information.
ETC.
Important Skills for Effective RPLs
• Organizational Skills• Dates and Deadlines• Information and Resources
• Problem Solving Skills• Analyze information for clues or pertinent facts• Collate facts and ideas• Learning from experience and building upon it
• Communication Skills• Good listener• Speak so that people can understand you…or relate to you.
• Use of technical terms• Casual verbiage / slang• Teachable moments
• Use of all formats of communication• Phone• Email• Letters
• Humility• Nobody knows everything• Everyone makes mistakes• Put yourself in others shoes
What does the future hold?
The role or extent the RPL will play in the future will largely depend upon legislative decisions.
• Dependent on statutory changes and state budgetary provisions
Influenced by DOR and possibly DOA decisions and programs at the state level.
• The most likely influences being assessment related via the DOR or state parcel map.
What does the future hold?
Consolidated or county wide assessment?• In house or contracted?
The future role of an RPL may be that of an information clearing house.
Questions?