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.


Please Note: The office of Summit Assessments will be closed September 16, 17, and 18, 2019. 


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



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 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 records report can get the reports at www.assessordata.com. They must set up an account in advance before they can use the site.

Information is available online for the following municipalities;

Newbold, Oneida County

Pelican, Oneida County

Pine Lake, Oneida County

Townsend, Oconto County


To Learn More, Please Call:

715-275-4001