Assessment

Assessment Data

2024 Revaluation Notice

In August of 2021, the City Assessor’s office began performing a five-year city-wide review of all property assessments which involve a sales analysis and exterior inspections. As a reminder, the exterior inspections will continue each year until 2026 as well as a market update to the assessment values.

In an effort to achieve equitable assessments statewide, the State of Wisconsin, Department of Revenue mandates that all municipalities in the State of Wisconsin be valued at 100% of market value, and that assessments be kept within 10% of that value. The property assessments in the City of Sheboygan were below the required standard and out of compliance with the Department of Revenue. Therefore, an update of the assessment values of all taxable property was required to be done. Catalis Tax & CAMA, Inc. formerly known as Grota Appraisals with the assistance of the Wisconsin Department of Revenue and state of the art appraisal software preformed a revaluation to update all taxable property to be compliant as of January 1, 2022 and continue this through.

On May 15, 2024, 2,925 walk-around/exterior inspection letters were distributed to property owners within the 1^st and 3^rd Tax Districts (East of 12^th Street from most Southern area in City and North along the Lake to Superior Avenue). Our staff will be in that area starting this week and will continue until the exterior inspections are complete for Tax Districts 1 and 3.

The inspection process will include an exterior inspection only of the primary structure or residence that involves exterior measurements, exterior listing, and taking exterior photos. All other buildings such as sheds, garages, etc. will be verified for size and condition. This data will be compared to sales information, cost and depreciation schedules, and an estimated value will be made. The new assessments from the exterior inspections of your property for the 1^st and 3^rd Tax Districts will be effective as of January 1, 2025, and will not affect your tax bill received in December 2024.

Assessment staff will be entering your lands to perform their assessment duties for the revaluation, implied consent will be given unless a written refusal is provided to the Assessor. A badge with photo ID will be worn by assessment staff while in the field.

When all assessments have been completed, a “Notice of Assessment” will be sent on July 15, 2024 to all property owners informing them of their new assessments. After the Notice of Assessment is mailed, an “Open Book” in-person conference will be held from 8:30AM to 4:00PM, July 29, 2024 through August 1, 2024 and 8:30am to 10:30am, August 2, 2024, to give all property owners a chance to compare their information with neighboring assessments, or to discuss any differences of opinion that may exist with the assessment staff. Appointments are strongly encouraged. The “Determination” letters from the Open Book conference will be mailed on August 16, 2043.

After the “Open Book” conference, there will be the formal “Board of Review” hearing on September 11, 2024 at 9:00AM. This Board will convene to a later date to hear oral testimony from taxpayers who feel, and can prove, their new assessment is substantially unfair, either by market value or by equity standards. The taxpayer must contact the City Clerk for an objection form to appear at the Board of Review hearings.

A market update of assessed values will be each year 2023, 2024, 2025, and 2026, which 2026 being the last year for the Notice of Assessments for this revaluation project.

Timeline for upcoming exterior inspections:

Year 2024 for Tax Districts 3 & 1 (East of 12^thStreet from most Southern area in City and North along the Lake to Superior Avenue)
Year 2025 for Tax Districts 0 & 7 (North of Superior Avenue from the Lake to North 15^thStreet)

Please note that the exterior inspection schedule was changed from the original one that is posted on the Assessor’s page of the City of Sheboygan’s website.

Obtaining Implied Consent

Under sections 943.13 and 943.15, Wisconsin Statutes – An Assessor can obtain implied consent by notifying the property owner or occupant that assessment staff may be entering their lands at a future date to perform assessment duties unless a written refusal is provided stating Assessors are to keep off their land. Once the Assessor sends proper notification and a reasonable response period elapses, the Assessor can then conclude the property owners who do not provide written refusals have provided their implied consent.

For additional information:

2022 – 2026 Revaluation Notice

The City Assessor’s office will be performing a city-wide review of all property assessments. This involves a sales analysis and exterior inspections only of all of the properties. The sales analysis and statistical data modeling is scheduled to occur each year from 2022 to 2026. The exterior inspections will begin August of 2021 and continue each year until 2026. Refer to the Fieldwork Schedule and City Map. A letter will be mailed out to property owners prior to the assessment staff performing exterior inspections. Refer to Walk-around Pre-revaluation letter.

A complete revaluation ensures that all property assessments are uniform and fair so that all property owners are paying their fair share of property taxes. For more information, click on the Wisconsin Department of Revenue’s Guide for Property Owners.

►More info

Mission Statement

Service the City of Sheboygan property owners and business community in a professional and efficient manner
Uncover the property value and wealth in our City
Consider all information available in establishing fair and equitable assessments
Work cooperatively with all City departments
Provide property owners with information to promote understanding of the assessment process and/or procedures
Treat all customers and co-workers with dignity and respect

Vision Statement

To Serve the City of Sheboygan by being knowledgeable of Assessment Laws and respectful of the people’s rights
To continue providing fair and equitable assessments
To have continued success in working with the other City and County departments
To be considered as a department that is responsive and accessible to the needs of all property owners in our community

Functions

The Assessment Department is responsible for developing and maintaining fair and equitable assessments for all taxable Real and Personal property located in the City of Sheboygan as mandated by the Wisconsin State Statutes. In developing assessments we discover, list, and value all taxable Real and Personal property. This information is used to create the annual assessment roll.

The Assessment Department adheres to established laws as set forth in the Wisconsin Statutes, and the staff is certified by the Wisconsin Department of Revenue to perform their duties. The Assessment Department gets its authority and instructions from Chapter 70 of the Wisconsin Statutes, the Department of Revenue, and the Wisconsin Property Assessment Manual (WPAM), and decisions rendered by the Wisconsin County System.

Also, the Assessment Department provides various reports as required by Statute and the Wisconsin Property Assessment Manual (WPAM) to the Wisconsin Department of Revenue and various other government departments.

The City of Sheboygan’s current real estate assessment values are based on the market values from January 1, 2014, when the last revaluation was performed. The current level of assessment can be found on the real estate tax bill or refer to the Historical List of Tax Rates & Assessment Ratios found on the Publications page.

The City of Sheboygan’s Assessor is Grota Appraisals, LLC/Catalis.