Assessment notices are mailed out only if a change (increase or decrease) occurs in the value of the assessment for a particular year. There are two separate items that get assessed a value for each parcel—the land and the improvements. Please note that for assessment purposes an improvement is considered any type of structure that is on a piece of land.
After assessment notices are mailed out, property owners have fifteen (15) days to contact the assessor to discuss and correct any changes to their assessment. The assessor sets an Open Book date typically held sometime between July and September (the exact date is published in the Florence Mining News and posted to the Town website). During this open book date, the public can come in and meet with the assessor regarding their property. Property owner’s do not need to wait until the open book to talk to the assessor. It is important that if you receive an assessment notice that you talk to the assessor immediately if you have concerns regarding this change.
After the Open Book is held, the Town sets a Board of Review date and time (published in the Florence Mining News & posted to the Town website). If you have talked to the assessor and still do not agree with your assessment, you may make an appointment with the Board of Review. You must make an appointment and file the appropriate paperwork with the Town Clerk at least 48 hours prior to the Board of Review. Please note that the burden of proof is on you (the property owner) to show evidence (similar properties, an appraisal, etc.) of why your property value should be different than what the assessor says. After the Board of Review, no changes can occur to the Assessment Roll until the following tax year.
Board of Review Notices are updated beginning in April/May of the each year. The first meeting of the Board of Review is typically adjourned to a later date. Each notice will be posted here as soon as it is updated. Until the final dates are set, the prior year's dates will show below.
Notice of Meeting to Adjourn
Board of Review to Later Date
Board of Review will meet on the 26th day of April, 2021 at 6:00 p.m. at the Florence Community Center located at 749 Central Avenue, Florence for the purpose of calling the Board of Review into session during the forty-five day period beginning on the 4th Monday of April, pursuant to s. 70.47(1) of Wis. Stats.
Due to the fact the assessment roll is not complete at this time, it is anticipated that the Board of Review will be adjourned until the 9th day of August, 2021 at 6:00 p.m.
Notice is hereby given this 13th day of April, 2021 by:
Town of Florence
Notice that the Assessment Roll is
Open for Examination and Open Book
TOWN OF FLORENCE TAXPAYERS
STATE OF WISCONSIN
TOWN OF FLORENCE, FLORENCE COUNTY
Pursuant to Wis. Stats. §70.45, the assessment roll for the Year 2021 will be open for examination starting on the 25th day of September, 2021 at 8 a.m. until 3:30 p.m. Monday through Friday at the Town of Florence Office located at 749 Central Avenue, Florence.
Additionally, the town assessor shall be available on
September 8th, 2021 at the Florence Community Center
from 3:00 p.m. to 5 p.m. for the
Open Book Session.
Instructional material will be provided at the open book to persons who wish to object to valuations under Wis. Stats. §70.47.
Notice of Board of Review Meeting
The Board of Review will meet on September 29, 2021 at the Florence Community Center located at 749 Central Avenue, Florence at 5:00 p.m. for the purpose of calling the Board of Review into session during the forty-five day period beginning on the 4th Monday of April, pursuant to Wis. Stats. §70.47 (1).
Pursuant to Wis. Stats. §70.47 (2).:
1.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 that person’s objection except at a session of the board.
2.The board of review may not hear an objection to the amount or valuation of property unless, at least 48 hours 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.
3.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 the 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. Persons who own land and improvements to that land may object to the aggregate valuation of that land and improvements 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 to 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 objection 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.
4.When appearing before the board, the 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.
5.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 the person supplies the assessor with all the information about income and expenses, as specified in the assessor's manual under Wis. Stat. §73.03 (2a), that the assessor requests. The Town of Florence has an ordinance for the 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 determined that it is inaccurate, is not subject to the right of inspection and copying under Wis. Stat. §19.35 (1).
6.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 persons 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.
7.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 Wis. Stats. §70.47 (3) (a), that person provides to the clerk of the board of review notice as to whether the person will ask for removal under Wis. Stats. §70.47 (6m) (a) and if so, which member will be removed and the person’s reasonable estimate of the length of time that the hearing will take.
Notice is hereby given this 20th day of August 2021
The documents below are copies of the 2020 Audited Financial Report, which was presented (and approved) at the Town of Florence Annual Meeting on April 20, 2021.
The 2021 Financial Report will be posted after the 2021 Audit and 2022 Annual meeting are completed in April. The 2021 Annual Meeting will be held on Tuesday, April 19, 2022 at 6 p.m. at the Community Center.
When making payments please have correct payment amount. Include parcel # on check stub with disbursement amount. Limit the # of parcels to 10 to be included on one tax payment. Give clear and accurate disbursement instructions for check amount. Checks will be returned if disbursement is inaccurate. Overpayments are refunded to the property owner after board approval and check has cleared bank.
Florence County allows for two installments. The first installment is payable to the Township Clerk and due by January 31. The second installment is payable to the County Treasurer and due by July 31. Post marked dates are accepted. Please note that your receipt from your first payment and your original tax bill (mailed in December) are the only reminders you will receive for the second installment.
Town of Florence Property Owners Mail Tax Payments To:
Town of Florence
P.O. Box 247
749 Central Avenue
Florence, WI 54121
Donna Liebergen, Treasurer
P.O. Box 410
501 Lake Avenue
Florence, WI 54121
Payment(s) By Mail:
For full payment and first installment payments, please make check or money order payable to the Town of Florence and mail to: Town of Florence; P.O. Box 247; Florence, WI 54121. To insure getting proper credit, enclose the payment stub and/or the parcel number(s) of the properties they are to cover. All envelopes must be postmarked before midnight of the deadline and be in my office within 5 days of the deadline. Receipts will be mailed to the address on file. If you need a receipt mailed to a different address, enclose as self-addressed stamped envelope.
Payment(s) in Person:
Payments in person are accepted; “however, payments made by mail, whenever possible, will be appreciated.” Please bring your tax statement(s). If you are paying with cash, bring the exact amount as only a very limited amount of cash is kept on hand at the office. Please note: we are unable to accept debit or credit card payments at this time.
Interest – Late Payment:
If either full payment or first installment is not received by its due date, the entire balance becomes delinquent. Interest is charged at the rate of 1% per month or fraction beginning February 1 until paid.
Policy Regarding Tax Collections And Property Owners Paying In Cash
Pursuant to WI State Statute 60.34 the Treasurer collects tax payments, however the statutes make no limitations as to where the Treasurer does the collecting. The Town Board of Florence hereby adopts the following procedure when property owners choose to pay their tax bills in cash. The following procedure will be at the Town of Florence Treasurer's discretion. . .
If a property owner paying real estate or personal property taxes in cash and if the Treasurer sees it necessary to protect the property owner and the treasurer due to the amount small bills or coins associated with the tax payment, the tax payer will be instructed to go to a bank and obtain a money order, cashier's check payable to the Town of Florence or larger bills. The type of bill(s) will be a the treasurer's discretion. Any costs associated with obtaining a money order or cashier's check is at the tax payer's expense.
The tax payer will then return to the treasurer's office, submit payment and where a receipt for payment of taxes will be issued by the treasurer to the tax payer.
If the tax payer insists on paying with the small bills or coins, then the treasurer will setup an appointment to meet the tax payers at the bank to have the bank count the money. The appointment would only be necessary if the treasurer or deputy is alone in the office. The tax payer will be responsible for delivering the payment to the bank. After verification of the amount of the payment by the bank, the treasurer will provide a written receipt of tax payment to the tax payer. The treasurer or deputy will sign the receipt for verification. If the tax payer wishes to receive an electronic tax payment receipt immediately, the property owner and the treasurer will return to the town office where one will be issued. Otherwise the tax payer will received one by mail at the address on the current tax bill unless the tax payer informs the treasurer of another mailing address. The electronic receipt will be mailed as soon as the treasurer returns to the town office with payment and generates the tax receipt.
You can download a copy of the signed policy by clicking on the file below:
Providing for Collection of Delinquent Utility Bills
Ordinance Number 10-25-99
The Board finds that failure to make payments to the Commission for Utility Service results in an unfair burden on Persons who do in fact pay for Utility Service. In order to ease this burden, the Board desires to confer upon the Commission the broadest powers permitted by law to collect for unpaid Utility Service. Pursuant to section 66.069(1)(bg) of the Statutes, the Board desires to authorize thee commission, among other remedies, to be able to use section 66.069(1)(b) of the Statutes to collect arrearages and further finds that pursuant to may 23, 1983 Ordinance Providing For Delinquent Utility Bills to Become A Lien Against the Real Estate Served, the Town is in compliance with section 66.069(1)(bg)2 of the Statues.
If any person fails to make payments for any Utility Service, the Commission may:
Commence an action in a court of competent jurisdiction and recover from the Person the amount of unpaid Utility Service together with the attorney's fees incurred in collection as well as other costs and expenses as allowed by law; or
In it's discretion, elect that the unpaid Utility Service be collected and taxed and become a lien on property in the manner provided by Section 66.069(1)(b) and (bn) of the Statutes; or
Use any other collection method or remedy that is or may become available under law
To view the complete ordinance, click on the file below:
There are three ways that you can find out how much money you owe on your tax bill.
1. Florence County website available at www.florencecountywi.com (or click here to go directly to the site). On the right side of the page you will see “Florence County Quicklinks.” Click on the item “Property Tax Records,” which will be towards the bottom of the list. Here you can search by name or by parcel number. Once you have the correct record, select “taxes” on the top of the page. Make sure that you select the proper tax year to see the amount due. Information is available about 1 week after tax bills have been distributed by the county treasurer to the township clerks. This is usually the first or second week of December.
2. You can investigate tax amounts at the Town Office located at 749 Central Avenue, Florence, WI. Office hours are Monday thru Friday 8:00 a.m. to 3:30 p.m. Lunch is from 12:00 to 12:30. After February 1, the County Treasurer will have the most up-to-date and complete records for the current year's taxes.
3. You can investigate tax amounts from the County Treasurer office located at 400 Lake Avenue, Florence, WI . Phone 715-528-3204. County Treasurer’s office hours are 8:30 a.m. to 4:00 p.m. Monday thru Friday. Lunch is from 12:00 to 12:30.
Town of Florence Real Estate and Personal Property Tax Bills were mailed on December 3, 2020.
Tax Bills are mailed out as soon as they are available--usually the first or second week of December each year. Tax bills are available online about a week after they are mailed out. You can find the amount due on the Florence County Treasurer's website at http://gcs.florencewisconsin.com/GCSWebPortal/search.aspx
Real Estate Tax Bills:
Payments in the full amount will be accepted up by the Town up to and including January 31.
An after-hours drop-off box is located next to the Town Office door for your convenience. If you drop off a payment, please enclose it in an envelope. A receipt will be mailed to you. Please do not put cash in the drop-off box.
If you choose to pay under the 2 payment plan, the first installment is due to the Town of Florence by January 31. The second installment is payable to the Florence County Treasurer at the Florence County Courthouse, P.O. Box 410, Florence, WI 54121 by July 31.
Any real estate payments made after January 31 should go directly to the Florence County Treasurer.
If you have an escrow account, it is your responsibility to see that your mortgage company receives the tax bill.
Personal Property Tax Bills:
Payment in the full amount only will be accepted up to and including January 31, payable to the Town of Florence.
There are no installment payments on Personal Property Taxes except for buildings on leased lands only, which would be accepted under the two payment plan.
Any Personal Property payments made after January 31 should go directly to the Town of Florence.