2025 Wisconsin Statutes & Annotations
Chapter 70 - General property taxes.
70.49 - Affidavit of assessor.
70.49 Affidavit of assessor.
(1) Before the meeting of the board of review, the assessor shall attach to the completed assessment roll an affidavit in a form prescribed by the department of revenue.
(2) The value of all real property entered into the assessment roll to which such affidavit is attached by the assessor shall, in all actions and proceedings involving such values, be presumptive evidence that all such properties have been justly and equitably assessed in proper relationship to each other.
(3) No assessor shall be allowed in any court or place by oath or testimony to contradict or impeach any affidavit or certificate made or signed by the assessor as assessor.
(4) In this section “assessor” means an assessor or any person appointed or designated under s. 70.055 or 70.75.
History: 1991 a. 316; 1993 a. 307; 2023 a. 12.
Pursuant to sub. (2), the presumption of correctness afforded to an assessment attaches at the filing of the assessment by the assessor along with the required affidavit. If an assessment is conducted contrary to the dictates of the Property Assessment Manual, that does not mean that the presumption does not initially attach. Rather, if, in the context of a s. 74.37 action, the failure to follow the manual results in an excessive assessment, then the presumption is overcome and the assessment must be set aside. Lowe’s Home Centers, LLC v. City of Delavan, 2023 WI 8, 405 Wis. 2d 616, 985 N.W.2d 69, 19-1987.
