The purpose of the Revaluation of the Town of Middleton is to ensure equity between individual assessments and to distribute the tax burden fairly.    A Revaluation is Not an Exercise in Raising Revenue, the overall tax levy is determined by the four taxing bodies (Municipal, County, School District, and Tech School), which are independent of the Town’s decision to complete the revaluation.

How will my taxes change because of the Revaluation?

In a reassessment the mill rate drops about the same amount that the average assessed value has increased.  The average increase was 40% therefore the mill rate will decrease approximately 40% before budget increases are made.   The overall tax rate hasn’t been determined, so your taxes could still be different. A 40% increase was not applied to everyone uniformly, rather each property was individually valued at its full, fair market value.  The Department of Revenue assigns a value (the equalized value) to each municipality.  We must equal this value to ensure the Town is in compliance.

How can my assessment change when I haven’t made any changes to my property?

The last time a revaluation was completed in the municipality was in 2021. This revaluation was required, because according to the Department of Revenue the 2024 assessed values were only at 73% of what properties were selling for in the Town. This new assessed value represents 100% of market value. Since then, market values and general economic conditions have changed, in some cases, changed dramatically.   Assessments are not changed yearly based on the market, so this is not a one year, but a change over multiple years.  Also, if you have changed the use of your land or the land was previously incorrectly classified, it may result in a change of your assessment. 

Where can I go if I still have questions?

2025 Guide for Property Owner: (www.revenue.wi.gov/DOR%20Publications/pb060.pdf)

2025 Agricultural Assessment Guide for WI Property Owners: (www.revenue.wi.gov/DOR%20Publications/pb061.pdf).  

You can send the Town Assessor an email at musser.appraisal@gmail.com or call him at 608-712-0236, Monday-Thursday  between 9am and 5pm.

An Open Book meeting will be held on April 28, 2025 from 4pm to 6 pm if you would like to speak to the Town Assessor in person. 

The Board of Review is your opportunity to formally appeal. To schedule an appointment with the Board of Review on June 3, 2025 (beginning at 6pm), you must submit intent to file an objection form before 12:00pm on May 30, 2025.  The objection form must be filed before 8:00pm on June 3, 2025, with the Town Clerk’s Office.   

Revaluation - 2025 Assessment Year

A revaluation of property assessments in the Town of Middleton shall occur for the 2025 assessment year. The approximate dates of the revaluation notices being sent to property owners is expected to be in January 2025. Please also notice that the Assessor has certain statutory authority to enter land as described in sec. 943.13 and 943.15, Wis. Stats.

The ability to enter land is subject to several qualifications and limitations, as described within the foregoing statutes. Copies of the applicable statutes can be obtained at public depositories throughout the State of Wisconsin, and from the State of Wisconsin Legislative Reference Bureau website or a copy may be obtained from the municipal clerk upon payment of applicable copying charges. 

The approximate date of the Notice of Changed Assessment being sent to property owners is expected to be on 4/14/2025. You will only receive a notice if the Town Assessor has made a change to the total assessment of your real estate property. As always it will be accompanied by a letter giving the time and dates of both the Open Book and Board of Review process.  

Please also notice that the Assessor has certain statutory authority to enter land as described in state law (secs. 943.13 and 943.15, Wis. Stats.). The ability to enter land is subject to several qualifications and limitations, as described within the foregoing statutes. Copies of the applicable statutes can be obtained at public depositories throughout the State of Wisconsin, and from the Wisconsin State Legislature website or a copy may be obtained from the municipal clerk upon payment of applicable copying charges.

OPEN BOOK PERIOD:  The Town of Middleton assessment roll for the year 2025 will be open for examination from 4/15/2025 to 5/15/2025 at the Town Hall, 7555 W. Old Sauk Road, during normal business hours.  Instructional materials about the assessment, how to file an objection, and Board of Review procedures under Wisconsin law will be available at Town Hall and can also be download from links found at the above sidebar box (Property Tax & Assessment Tools). Town Assessor Paul Musser will be available in person on April 28, 2025 between 4 PM and 6 PM at the Town of Middleton Hall to discuss your assessment.  If you are not able to come in on April 28th you may contact the Town Assessor by phone by calling (608) 712-0236 or by email at musser.appraisal@gmail.com during the Open Book period (from 4/15/2025 to 5/15/2025) to make an appointment to discuss your assessment.  You may also contact him with any questions regarding the revaluation or any other assessment related questions.

BOARD OF REVIEW  2025 Board of Review 

The Town Board of Review meeting will be held on Tuesday, June 3, 2025 at the Town Hall, 7555 W. Old Sauk Road, Verona, WI 53593 beginning at 6:00 PM with social distancing practices in place.

PLEASE SEE BELOW FOR INFORMATION ON THE BOARD OF REVIEW PROCESS

Board of Review provides property owners an opportunity to contest their property assessment and address any issues not resolved at Open Book.  Anyone wishing to file an appeal on their property assessment and appear  before the Board of Review needs to provide a written or oral notice of intent to file objection to the Town Clerk's Office, 48 hours prior to the first scheduled meeting of Board of Review, un­der state law (sec. 70.47(7)(a), Wis. Stats.). They must also complete the entire Objection to Real (or Personal) Property Assessment.  Information regarding the BOR process and forms may be found at the Wisconsin Department of Revenue website HERE.  Without the form being submitted in a timely manner and fully completed, the Board will not hear your objection. 

The initial Board of Review is scheduled in the spring with dates and times posted at normal posting locations (Town Hall, Voss Park and Settlers Prairie Park), published in the Middleton Times-Tribune, and sent to residents that are subscribers to the Town email list.

Once the number of assessment challenges are known, a second (or third) Board of Review meeting is established with specific times for residents to present their case.  
 

To get more information on this and other questions relating to taxes, please visit the Wisconsin Department of Revenue website: https://www.revenue.wi.gov/Pages/FAQS/home-pt.aspx

• Challenges to assessments are handled by a specific procedure involving a set series of steps.  The process is outlined in the Wisconsin Department of Revenue instructional document titled Guide for Property Owners that may be found at the above sidebar box (Property Tax & Assessment Tools).
• To have a conversation about your home's value contact the Town's Assessor, by email: Paul Musser or at (608) 712-0236.
• Current assessment values are reflected on the AccessDane and Assessor Data websites and property tax bills.

• Many variables are used to assign values to residences beyond square footage, age of home, and room counts.  Conditions of homes vary as well as degree of improvements made to existing structures.
• The appeal process starts with the Assessor who is responsible for assigning property values in the area.  You will need to bring comparable property values that you researched in determining the proposed adjustment to your property value or alternate assessments by a qualified assessor. 
• If not satisfied with the discussion with the Assessor, the next step is to appeal to the Town Board of Review.  The Board of Review meeting is held annually, normally in the spring of the year.  The date of the meeting is published in the Town newsletter and in other authorized locations.
• If not satisfied with the outcome of the Board of Review meeting, the next step is to either appeal to the Department of Revenue or to bring the matter before a Circuit Court.  At each step, the person(s) challenging the assessment need to have documentation that supports their position that the value of their property needs to be adjusted.
• The above summary is too brief to cover all aspects and forms required during the appeal process.  If you have questions, contact the Assessor about the discussion phase, the Town Clerk about the Board of Review process, or the WI Department of Revenue about steps beyond the Board of Review.

Assessed value
The value the local assessor places on each real property parcel and on each individual’s taxable personal property.
Under state law, all non-agricultural assessments must be based on the property’s market value as of January 1.
State law recognizes that every municipality cannot be assessed exactly at market value each year. The law requires
that each municipality is within 10 percent of market value once every five years. Assessed values are used to
distribute the municipality’s tax burden among the individual property owners.

Equalized value
It is necessary for the DOR to determine an equalized value by taxing jurisdiction. Equalized values are needed
since property is assessed in different taxing districts at different percentages of market value. Uniform values
are called equalized values because local levels of assessment are equalized and all non-agricultural property are
valued on an equal basis, namely 100 percent of market value.
Note: The assessed value is important for maintaining equity among individual taxpayers within the municipality
while the equalized value maintains equity between municipalities and counties.

Uses of equalized value
Equalized values are used for apportioning county property taxes, public school taxes, vocational school taxes and
for distributing property tax relief. Apportioning is the process of dividing the tax levies for each taxing jurisdiction
among all municipalities containing territory in the jurisdiction, based on each district’s total value. For example, a
state levy is apportioned among all municipalities in the state; an individual county’s levy among all municipalities
in the county; and a school levy among the municipalities in the school district.
The value of all property in different municipalities (but in the same taxing jurisdiction) must be known to calculate
how much of the total tax levy to apportion to each municipality. The values determined by local assessors cannot
be used to apportion levies among different municipalities. To do so would violate the rule of uniformity, since the
assessed values are not comparable among municipalities, whereas the equalized values are all at market value.

Escrow Checks:

To have multiple parcels assessed as one, contact the assessor, Paul Musser  -  Phone (608) 712-0236. 

• If the properties are assessed together, there can be one assessment notice and one tax bill, but the properties will continue to be listed individually in the assessment roll.
• To combine real estate parcels to create one assessment parcel, please contact the Register of Deeds office so a review of the parcels can be made. 

General Fund: General Government, Public Safety (Police, EMS, Fire), Public Works, Recreation, Conservation and Development

Debt Service Fund: All General Obligation Debt Payments

Capital Projects Fund: Capital Expenses (street projects, vehicle & equipment purchases)

2021/2022 Town Fund Summary (Levies):

General Fund:                 $2,049,016

Debt Service Fund:          $   870,215

Capital Projects Fund:     $    227,601

TOTAL TAX LEVY            $3,146,832

There are four taxing jurisdictions that make up the total of your tax bill.  The chart to the right shows where your tax dollars go.