General Tax Information
Outline of Assessing Process and how Property Taxes are determined:
All property is assessed as of January 1st.
Notice of Assessment – The Assessor must notify you if your assessment increases or decreases.
Board of Review – Will be held within forty-five (45) days starting the the 4th Monday of April and no sooner than seven (7) days after the assessment roll is open for examination (Open Book).
Open Book is generally held a week to two weeks prior to the Board of Review.
The Open Book gives property owners a chance to review their assessment; however, you do not have to wait until the Open Book to question your assessment. We strongly encourage property owners to contact the Town’s Assessor with questions or concerns anytime of the year
Board of Review is your opportunity to challenge your assessment and present your case for a change in assessment. Prior Notice must be given to the Town Clerk if you wish to be heard by the Board of Review.
Budget Hearing and Special Town Meeting held in November
During the Special Town Meeting of Electors the electors set the tax levy.
The tax levy is generally apportioned out based on property owner’s assessment value.
Mid to Late December – Tax bills are printed at Polk County and mailed out to property owners.
***Once the assessment roll is opened assessment values can be viewed on the Polk County Website.
***Once tax bills have been printed they can be viewed on the Polk County Website as well as tax bills from previous years.
Please contact the Town’s Assessor with any concerns or questions anytime of the year.
Assessor Randy Prochnow 715-309-2863
The Open Book session gives property owners a chance to review their assessments and talk with the Town's Assessor. If any change in assessments were made to a property, the property owner will receive a Notice of Assessment according to Section 70.365 of the Wisconsin Statutes.
Board of Review - The date will be posted on the Town's "Home Page" under "Meetings".
The Board of Review must meet annually during a forty-five (45) day period beginning the 4th Monday of April and no sooner than seven (7) days after the assessment roll is open for examination (Open Book). The Board of Review gives property owners an opportunity to challenge their property assessment.
Required Forms and Procedural Requirements if appearing before the Board of Review:
Objection forms should be filed with the Town Clerk at least 48 hours prior to the Board of Review. Objection Forms can be downloaded from the following links or by contacting the Town Clerk at 715-483-1851.
Real Property Assessment Objection Form
Personal Property Objection Form
- No person shall be allowed to appear before the board of review, to testify to the board by telephone or to contest the amount of any assessment of real or personal property if the person has refused a reasonable written request by certified mail of the assessor to view such property.
- After the first meeting of the board of review and before the board’s final adjournment, no person who is scheduled to appear before the board of review may contact, or provide information to a member of the board about the person’s objection, except at a session of the board. Open book shall occur no less than 7 days prior to the board of review.
- The board of review may not hear an abjection to the amount or valuation of property unless, at least 48 before the board's first scheduled meeting, the objector provides to the board's clerk written or oral notice of an intent to file an objection, except that upon a showing of good cause and the submission of a written objection, the board shall waive that requirement during the first 2 hours of the board's first scheduled meeting, and the board may waive that requirement up to the end of the 5th day of the session or up to the end of the final day of the session if the session is less than 5 days with proof of extraordinary circumstances for failure to meet the 48-hour notice requirement and failure to appear before the board of review during the first 2 hours of the first scheduled meeting.
- Objections to the amount or valuation of property shall first be made in writing and filed with the clerk of the board of review within the first 2 hours of the board's first scheduled meeting, except that, upon evidence of extraordinary circumstances, the board may waive that requirement up to the end of the 5th day of the session or up to the end of the final day of session if the session is less than 5 days. The board may require objections to the amount or valuation of property to be submitted on forms approved by the Department of Revenue, and the board shall require that any forms include stated valuations of the property in question. Person who own land and improvements to that land may object to aggregate valuation of improvements to that land to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only the valuation of improvements to that land. No person may be allowed in any action or proceedings to question the amount or valuation of property unless the written objections has been filed and that person in good faith presented evidence to the board in support of the objections and made full disclosure before the board, under oath, of all of that person's property liable to assessment in the district and the value of that property. The requirement that objections be in writing may be waived by express action of the board.
- When appearing before the board of review, the objecting person shall specify in writing the person’s estimate of the value of the land and of the improvements that are the subject of the person's objection and specify the information that the person used to arrive at that estimate.
- No person may appear before the board of review, testify to the board by telephone, or object to a valuation if that valuation was made by the assessor or the objector using the income method of valuation; unless no later than 7 days before the first meeting of the board of review the person supplies the assessor with all the information about income and expenses, as specified in the assessor's manual under Sec. 73.03 (2a) of Wis. Statutes, that the assessor requests. The Town of St. Croix Falls has an ordinance for confidentiality of information about income and expenses that is provided to the assessor under this paragraph that provides exceptions for persons using information in the discharge of duties imposed by law or the duties of their officer or by order of a court. The information that is provided under this paragraph, unless a court determines before the first meeting of the board of review that it is inaccurate, is not subject to the right of inspection and copying under Sec. 19.35 (1) of Wis. Statutes.
- The board shall hear upon oath, by telephone, all ill or disabled persons who present to the board a letter from a physician, surgeon or osteopath that confirms their illness or disability. No other person may testify by telephone, unless the Board, in its discretion, has determined to grant a property owner's or their representative's request to testify under oath by telephone or written statement.
- No person may appear before the board of review, testify to the board by telephone, or contest the amount of any assessment unless, at least 48 hours before the first meeting of the board, or at least 48 hours before the objection is heard if the objection is allowed under Sec. 70.47 (3) (a), Wis. Statutes, that person provides to the clerk of the board of review notice as to whether the person will ask for the removal of a member of the board of review and , if so which member, and provides a reasonable estimate of the length of time the hearing will take.
It is strongly encouraged that you contact the assessor with questions regarding your assessment. The assessor may not be aware of building changes or use changes that may affect the assessment. Many times consensus can be reached and adjustments, when necessary, can be made.
Town Assessor: Randy Prochnow
Pone #: 715-309-2863
Property Tax Due Dates
Real Estate and Personal Property Taxes are due January 31st. You do have the opportunity to pay your property taxes in two installments: 1st Installment due on or before January 31st and 2nd Installment due on or before July 31st.
Once property taxes become delinquent the full amount becomes payable immediately. This means if you are late with your first installment you no longer have the two payment option.
In addition, if your second payment is late the interest penalty assessed begins in February.
To Whom and Where Property Tax Payments should be sent
The first installment or payments in full should be made payable to Town of St. Croix Falls Treasurer and mailed to Town of St. Croix Falls, 1305 200th Street, St. Croix Falls, WI 54024, on or before January 31st.
The second installment and all delinquent real estate property taxes should be made payable to Polk County Treasurer and mailed to Polk County Treasurer, 100 Polk County Plaza, Suite 150, Balsam Lake, WI 54810.
Property Tax Amounts
Tax bills are printed mid December and mailed by your local treasurer. Once tax bills have been printed the tax bill amounts are available on the Polk County website.
Treasurer Contact Information:
Town Treasurer, Shaila Johnson
Polk County Treasurer, Amanda Nissen