DCPREZ-0000-04732 - Laserfiche WebLink

Home Browse Search

. . . JEROME K. WILHELM, ASSESSOR TOWNSHIP OF ROXBURY 521 WATER ST. PRAIRIE DU SAC, WI 53578 TO WHOM IT MAY CONCERN: April 10, 1990 RE: Question of what will happen to assessme�ts of adjoining land if Leslie Ballweg property is divided into residential building sites? Assessments by State Law are broken down into classes of property including the following: RESIDENTIAL - CLASS A; COMMERCIAL - CLASS B; AGRICULTURAL CLASS D; SWAMP/WASTE 7 CLASS E; AND FOREST LAND - CLASS F. When agricultur-a l land is sub-divided into residential building sites the assessment of those ' sites is made based upon their own merits and fair market value. The land surrounding these parcels would continue to be assessed as it has in the past based upon what class it is found in and equitably with other comparable properties in the township. For example if a parcel of #2 tillable ag land adjoined this property, its assessment would remain what it was before the property was sub-divided. The courts in the state have ruled that assessments cannot be made upon potential use. Some have said that "My assessment will increase because my land lies next to a residential sub-division and my land could be considered potentially developable and worth more. " This may have been true in the past but it is not the case now, based upon the court 's rulings. Another factor would also apply to the residential properties which lie next to the proposed sub-division. The sizes of existing parcels, and the access off of Ballweg Road would not be at all comparable. Because they are not comparable, the old assessed values before the sub-division was created would remain the same. The new parcels would again be assessed upon their own merits. Based upon the above reasons, the assessed values on existing parcels would not be affected by the creation of these new parcels. I hope this helps to clarify the confusion which has been created. Sincerely, / \ Jerome K. Wilhelm, Assessor Town of Roxbury