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?