top of page

Why We're Here

Proudly serving Wisconsin municipalities since 1994 by providing fair and equitable property tax assessments with an established history of exceptional public relations and client satisfaction.


bgImage

Ad Valorem Property Tax Assessment


Contract Maintenance

Revaluation Services

Open Format Contracts developed to meet specific municipal needs

Assessment Process

 Wisconsin has an annual assessment. This means that each year’s assessment is a new assessment. The assessor is not obligated to keep the same assessment each year. The assessor may change your assessment because of building permits or sales activity even if he or she did not inspect your property.

The law requires that property be valued from actual view or from the best information that can be practicably obtained. An interior inspection results in a better quality assessment. It is not always possible to conduct interior inspections. If a property owner denies entry to view the property, the assessor sends a certified letter requesting entrance to the property to view it.

If the property owner still refuses admittance, the assessor values the property using the best evidence available. 


The municipal assessor is responsible for the assessment process:

• Discover – all real and personal property is subject to tax unless exempted by law

• List – property characteristics determine value

• Value – determine the value subject to property tax



Property Assessment & Taxation Information-Updated

This information was published by the Wisconsin Department of Revenue on April 23, 2020 and refers to the influence of Covid-19 on the annual process: https://www.revenue.wi.gov/Pages/News/2020/wi-covid-19.aspx 

Assessment classifications


State law requires the assessor to classify land on the basis of use. Classification affects the assessed value.

Eight statutory classifications for real property:

Residential (Class 1) – sec. 70.32(2)(c)3., Wis. Stats.

» Any parcel (or part of a parcel) of untilled land not suitable for the production of row crops, on which a dwelling or other form of human abode is located

» Vacant land where the most likely use is residential development

» Mobile homes assessed as real property are classified as residential

» Apartment buildings of up to three units are also classified as residential

Commercial (Class 2)

» Land and improvements primarily devoted to buying and reselling goods

» Includes the providing of services in support of residential, agricultural, manufacturing and forest uses • Manufacturing (Class 3)

» State law (sec. 70.995, Wis. Stats.), provides for the state assessment of manufacturing property

» Contact the Manufacturing Bureau District Office for information on qualifying uses

Agricultural (Class 4)

» State law (sec. 70.32(2)(c)1g., Wis. Stats.), describes this as "land, exclusive of buildings and improvements, which is devoted primarily to agricultural use"

» Land devoted primarily to the production of crops (excluding forestry operations) or the keeping, grazing, or feeding of livestock for the sale of livestock or livestock products

» Buildings and dwellings associated with growing, production and associated services are classified as "Other" (Class 7)

» Agricultural Assessment Guide for Wisconsin Property Owners provides classification examples

Undeveloped (Class 5) – sec. 70.32(2)(c)4., Wis. Stats.

» Areas commonly called marshes, swamps, thickets, bogs or wet meadows

» Fallow tillable land (assuming agricultural use is the land’s highest and best use)

» Road right-of-way, ponds and depleted gravel pits

» Land because of soil or site conditions is not producing or capable of producing commercial forest product

Agricultural forest (Class 5m)

» Under state law (sec. 70.32(2)(c)1d, Wis. Stats.), defines agricultural forest as land producing or is capable of producing commercial forest products, if the land satisfies any of the following:

- Forest land is contiguous to a parcel that is classified in whole as agricultural land. The forest land and the contiguous agricultural parcel must have the same owner. Contiguous includes separated only by a road.

- Forest land is located on a parcel containing agricultural land for the January 1, 2004 assessment and on January 1 of the current assessment year

- Forest land is located on a parcel where at least 50 percent of the acreage was converted to agricultural land for the January 1, 2005 assessment year or thereafter

» Agricultural Assessment Guide for Wisconsin Property Owners provides classification examples

Productive forest land (Class 6) – sec. 70.32(2)(c)2., Wis. Stats.

» Land producing or capable of producing commercial forest products. Forest land cannot include buildings and improvements.

» Forested areas that are managed or set aside to grow tree crops for "industrial wood" or to obtain tree products (ex: sap, bark, seeds)

» Forested areas with no commercial use made of the trees, including cutover

» Cherry orchards, apple orchards and Christmas tree plantations are classified as agricultural property

» Lands designated Forest Crop Land and Managed Forest Land by the Department of Natural Resources are entered separately in the assessment roll » Improvements on Forest Crop Lands and Managed Forest Land must be listed as personal property under state law (sec. 77.04(1) and sec. 77.84, Wis. Stats.)

» Forested areas primarily held for hunting, trapping or in the operation of game preserves, must be classified as forest, unless clearly operated as a commercial enterprise or exempt

Other (Class 7) – sec. 70.32(2)(c)1m., Wis. Stats.

Buildings and improvements on a farm (ex: houses, barns and silos along with the land necessary for their location and convenience)

Assessment and Parcel Information

Basic property information for the Towns listed below is available to the public at no cost, the information can be found at www.assessordata.org.

Professionals who want instant web access to the full public property record insert can get the reports at www.assessordata.com. They must set up an account in advance before they can use the site and there is a nominal charge per parcel.

Information is available online for the following municipalities;

Ainsworth, Langlade County

Lake Tomahawk, Oneida County

Langlade, Langlade County

Newbold, Oneida County

Pelican, Oneida County

Pine Lake, Oneida County (Limited Content)

Townsend, Oconto County

Woodboro, Oneida County (Limited Content)

Property information requests to Summit Assessments will be charged $2 per parcel and are available electronically.

 

Town of Lake Tomahawk 2023 Revaluation Notice

The Town of Lake Tomahawk has been revalued for 2023. The previous revaluation was in 2012. Your new assessment reflects changes in value over the past 11 years. Property assessments now reflect market value as determined by recent arms-length sales within the Town.

The assessment records were reviewed, properties were visited, and their information corrected as needed, and all recent sales activity was analyzed. The assessor is not required to visit property to assess it. Additional sources of information considered include County GIS mapping, aerial photographs, wetland and soil maps, building permit history, and real estate listing information.

Please note that increased assessed values do not correlate to a similar increase in taxes.  The Town does not receive additional tax dollars from the revaluation. When the assessments are increased in a revaluation, the tax rate is decreased. The 2023 rate is estimated to be down more than 35% compared to the 2022 rate.

The Wisconsin Department of Revenue (DOR) establishes the estimated fair market shown on your tax, this is also called equalized value. Wisconsin requires assessed values to be within 10% of equalized value. The Lake Tomahawk assessed values are now in compliance with that requirement.  Each year, DOR provides a Statement of Changes in Equalized Values which includes the economic changes (rate of appreciation) as indicated by real estate sales in the Town.

According to the DOR, for 2022 and 2023 alone those sales show a 22% and a 23% rate of appreciation, respectively. This means the sales show a property purchased in January of 2021 for $250,000 would likely sell for more than $375,000 now. Properties purchased earlier would show a more dramatic amount of appreciation.

Many factors play a part in determining a property’s assessed value. Those factors may include location, topography, building attributes, age, design, quality, and condition. Even subtle differences between individual properties and neighborhoods can cause assessments to change at different rates, resulting in different value changes from property to property.

Market factors (sale prices) also vary from neighborhood to neighborhood or lake to lake, and from one style of home to another. That means its possible values may increase rapidly for lakefront property, and not as quickly for off-water property, or one lake may change in value at a different rate than another lake.

About your Assessment Notice. It is not a tax bill. The notice shows your previous and current values for ‘Land’, and buildings, which are shown as ‘Improvement’ values. It also states the dates and times for the Open Book and Board of Review sessions. Please note that increased assessed values do not correlate to a similar increase in taxes.  

The Open Book Session is 9/6/23 in-person at the Community Center and 9/7/23 by phone. The in-person session is an opportunity to view the printed assessment rolls. The assessor will be present to answer any questions. If you wish to discuss your property, please bring information pertinent to value with you. That can include homeowner’s insurance documents, recent appraisals, or sales of similar properties. If you have questions, it is imperative that you discuss them with the assessor prior to appearing at the Board of Review. The rolls and other assessment information are available to view on this website.

The Board of Review is on 9/27/23. This is a quasi-judicial hearing for a formal appeal of unresolved opinions of value remaining after the open book discussions. An objection form is required to be filed with the Clerk 48 hours prior to the meeting. Testimony must be given under oath and documentation is required that proves the assessment is substantially incorrect. The assessment is presumed correct unless proven otherwise.

Summit Assessments would like to thank the Town of Lake Tomahawk for the opportunity to serve as your assessor.

Sincerely,

Jef Muelver

Summit Assessments

To Learn More, Please Call:

 

715-275-4001

Office hours are 8am to 4pm, Mon-Fri

Closed on Holidays & Weekends

 

bottom of page