listing residential and agricultural buildings – wpam

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Listing Residential and Agricultural Buildings – WPAM, Volume 2 Wisconsin Department of Revenue | State and Local Finance 2021 Municipal Assessors Institute, September 2021

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Page 1: Listing Residential and Agricultural Buildings – WPAM

Listing Residential and Agricultural Buildings – WPAM, Volume 2Wisconsin Department of Revenue | State and Local Finance2021 Municipal Assessors Institute, September 2021

Page 2: Listing Residential and Agricultural Buildings – WPAM

Presenters▷ Patrick Grabner

Equalization Bureau SupervisorGreen Bay

▷ Pat ChaneskeEqualization Bureau SupervisorMilwaukee

22021 – Wisconsin Department of Revenue

Page 3: Listing Residential and Agricultural Buildings – WPAM

Course Overview▷ Residential properties

o Housing styleso Exterior attachmentso Detached building improvementso Interior features that add value o Listing techniques

▷ Common agricultural building types

▷ Measuring and listing agricultural buildings

32021 – Wisconsin Department of Revenue

Page 4: Listing Residential and Agricultural Buildings – WPAM

WI Property Assessment Manual –WPAM▷ Volume 2 contains cost tables, depreciation schedules, and other

information related to residential and Agricultural buildings, and apartments

▷ Located on the Department of Revenue website on the property tax publications page o revenue.wi.gov/Pages/HTML/govpub.aspx#property

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Page 5: Listing Residential and Agricultural Buildings – WPAM

Listing Residential and Ag Properties▷ Modern CAMA systems assist in the valuation process. The cost

tables can be derived from:o Volume 2 costs

o Paired sales analysis

o Local market studies

o Cost modeling within or outside of the CAMA system

52021 – Wisconsin Department of Revenue

Page 6: Listing Residential and Agricultural Buildings – WPAM

Home Styles

62021 – Wisconsin Department of Revenue

Page 7: Listing Residential and Agricultural Buildings – WPAM

Ranch▷ Single story

▷ Attached garage and large picture window facing the street

▷ Rectangular, "L" or "U" shape

▷ Low-pitched roof and extended eaves

▷ Dominant style in 50's and 60's

72021 – Wisconsin Department of Revenue

Page 8: Listing Residential and Agricultural Buildings – WPAM

Bi-Level▷ Also known as a raised ranch

▷ One-story house

▷ Full basement at half grade

▷ Typically has daylight windows

▷ Split by a foyer at grade level

▷ Listed as a 1-story with basement

▷ Basement similar finish as 1st floor

▷ Popular during the 70's

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Page 9: Listing Residential and Agricultural Buildings – WPAM

Split-Level▷ Also known as a tri-level or

quad-level

▷ Staggered living areas

▷ Two or more short sets of stairs

▷ Split roof design

92021 – Wisconsin Department of Revenue

Page 10: Listing Residential and Agricultural Buildings – WPAM

Split-Level

102021 – Wisconsin Department of Revenue

Page 11: Listing Residential and Agricultural Buildings – WPAM

Cape Cod▷ One story with attic or 1 1/2

story

▷ Dormers, small or shed dormers, extra gables

▷ Built after the 1920's

▷ Steep roof slope

▷ Second floor is usually 40% to 75% of the ground floor area

112021 – Wisconsin Department of Revenue

Page 12: Listing Residential and Agricultural Buildings – WPAM

Bungalow▷ One-story house w/finished attic

▷ Built from 1905 to 1930

▷ Low-pitched overhanging gables

▷ Exposed beams

▷ Projecting brackets

▷ Use of natural materials

▷ Porches across the front

▷ Supported by wide columns

▷ Bungalow is often associated with craftsman style

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Page 13: Listing Residential and Agricultural Buildings – WPAM

Cottage▷ Small, plain single-family house ▷ Typically, one story ▷ Minimum construction standards ▷ Little or no ornamentation ▷ Low pitch roof▷ Few windows▷ Low basement wall height ▷ Simple floor plan ▷ Small rooms, minimal closets

▷ Simple/minimal plumbing

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Page 14: Listing Residential and Agricultural Buildings – WPAM

Craftsman▷ Constructed of mixed natural

materials

▷ Low-pitched roofs, wide eaves, and exposed brackets

▷ Porches with thick round or tapered square columns

▷ Built-in features commonly found

▷ Fireplace is a dominant feature

▷ Multiple gables or hip roofs

▷ Style related to prairie or bungalow

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Page 15: Listing Residential and Agricultural Buildings – WPAM

Prairie▷ Low pitched roofs ▷ Roofs gabled and enclosed▷ Typically, hip or flat ▷ Boxy look▷ Low profile ▷ Strong horizontal lines

w/oversized eaves ▷ Frank Lloyd Wright design ▷ Popular in the Midwest ▷ Style includes open interiors ▷ Rows of clerestory windows ▷ Cantilevered projections, and centrally massed chimneys

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Page 16: Listing Residential and Agricultural Buildings – WPAM

Basic Single Story▷ Basic one-story home

▷ Built between 1900 and 1950

▷ Quality grade less than C

▷ Simple design

▷ Typically, a single bathroom

▷ Small bedrooms

▷ Typically, unfinished attic

▷ Unfinished basement

▷ Few amenities

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Page 17: Listing Residential and Agricultural Buildings – WPAM

Farmhouse▷ Multi-story style

▷ Built in the early to mid-20th century in rural America

▷ Often have large front porch or wraparound deck/porch

▷ Minimally ornamentation

▷ Large windows

▷ Exterior is commonly horizontal siding

▷ Simple rectangular floor plan

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Page 18: Listing Residential and Agricultural Buildings – WPAM

Victorian▷ Victorian includes several types of

architecture ▷ From 2nd half of the 19th century ▷ Home is asymmetrical ▷ 2+ stories ▷ Steep roof pitches ▷ Notable features include:

o Turrets o Dormerso Large porches o Decorative railings and posts

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Page 19: Listing Residential and Agricultural Buildings – WPAM

Colonial▷ Rectangular shaped

▷ Two-story

▷ Same square feet on both floors

▷ Gable roof with medium slope

▷ No attic living space

192021 – Wisconsin Department of Revenue

Page 20: Listing Residential and Agricultural Buildings – WPAM

Contemporary▷ Modernistic style

▷ Incorporates irregular, asymmetrical facades

▷ Strong geometric shapes

▷ May be single or multi-story, or split level

▷ Tall odd shaped windows

▷ Open floor plan

▷ Roofs flat, shed, gable or all the above

▷ May have green systems

202021 – Wisconsin Department of Revenue

Page 21: Listing Residential and Agricultural Buildings – WPAM

Modern Single Story▷ Dominant 1 story design in the

21st century

▷ Single story

▷ High ceilings

▷ Steep pitched hip or multi-gabled roof

▷ Large abundant windows

▷ Garages with 3-4 stalls are common

212021 – Wisconsin Department of Revenue

Page 22: Listing Residential and Agricultural Buildings – WPAM

Modern Multi-Story▷ Popular from 2000 to the present

▷ Currently dominates modern American suburbs

▷ Prominent 3-4 stall garage

▷ Mix of exterior wall coverings

▷ Tall 2 story foyers

▷ Abundant large windows

▷ High ceilings, vaulted or tray

222021 – Wisconsin Department of Revenue

Page 23: Listing Residential and Agricultural Buildings – WPAM

Executive Mansion▷ Large

▷ Luxury

▷ Highest quality materials

▷ Multiple baths (3 - 4+)

▷ Multiple fireplaces (2 - 3+)

▷ Expansive entries

▷ Elaborate open stairways

▷ Typically, 4,000 to 12,000 square ft

232021 – Wisconsin Department of Revenue

Page 24: Listing Residential and Agricultural Buildings – WPAM

Condominium▷ Fee ownership

▷ Whole units or portions

▷ Created by statute

▷ Fee ownership of units only

▷ Multi- unit property

▷ Joint ownership of the common areas

242021 – Wisconsin Department of Revenue

Page 25: Listing Residential and Agricultural Buildings – WPAM

Town House▷ Hybrid between condo and

single-family home

▷ Side by side units

▷ One or two common walls

▷ Multiple stories

▷ Commonly 2-6 units

▷ Similar but not identical

▷ Never units above or below

▷ May be shared common walls

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Page 26: Listing Residential and Agricultural Buildings – WPAM

Duplex▷ Two-unit residence

▷ Not a townhouse

▷ Built after the mid-20th century

▷ Modern duplexes have separate:o Entrances

o Kitchens

o Full baths

262021 – Wisconsin Department of Revenue

Page 27: Listing Residential and Agricultural Buildings – WPAM

Other▷ Any residence that does not fit into

any category defined aboveo Geodesic dome homes o Earth homes

▷ Conversions from other uses o Schools o Churches

▷ Common style in the municipality ***

272021 – Wisconsin Department of Revenue