New Ordinance 5.14 CEMETERY: At the April 10, 2025 town board meeting, the board approved an ordinance to regulate the construction, management, operation, and platting of a cemetery; the burial of human corpses; and other cemetery uses and activities in the town.  See the full text below.  Chapter 5.14 CEMETERY ORDINANCE Sections: 5.14.010           Purpose. 5.14.020           Authority. 5.14.030           Definitions. 5.14.040           Statement of Policy. 5.14.050           New Burials, Cemeteries, and Cemetery Lots and New or Expanded Cemetery Operations. 5.14.060           Cemetery Monuments and Markers 5.14.070           Miscellaneous. 5.14.080           Penalties 5.14.090           Severability 5.14.100           Effective Date   5.14.010 – Purpose. The purpose of this Ordinance is to regulate the construction, management, operation, and platting of a cemetery; the burial of human corpses; and other cemetery uses and activities in the town.   5.14.020 - Authority. The Town Board of the Town of Burlington has the specific authority under s. 157.50 (2), Wis. Stats., and general authority under its village powers under s. 60.22, Wis. Stats., to adopt this ordinance.   5.14.030 - Definitions. In this ordinance: A. “Burial” means entombment, inurnment, or interment and “bury” means to entomb, inurnment, or interment and "bury" means to entomb, inurn, or inter. B. “Cemetery” means any location for burial of human remains in the town. C. “Human remains” means the body of a deceased individual that is in any stage of decomposition or has been cremated. D. “Lot” means a single grave lot platted in accordance with Section VI, whether or not occupied by a grave. E. “Outer burial container” means any container that is placed or intended to be placed into the burial excavation of a grave and into which a casket is placed or intended to be placed at the time of burial.  F. “Town” means the Town of Burlington, Racine County, Wisconsin G. “Town board” means the board of supervisors for the Town of Burlington, Racine County, Wisconsin, and includes designees of the board authorized to act for the board. H. “Town chair” means the chairperson of the Town of Burlington, Racine County, I. “Town clerk” means the clerk of the Town of Burlington, Racine County, J. “Town treasurer” means the treasurer of the Town of Burlington, Racine County, K. “Wis. ” means the Wisconsin Statutes, including successor provisions to cited statutes.   5.14.040 - Statement of Policy. This ordinance, adopted pursuant to s. 157.50 (2), Wis. Stats., governs the construction, management, administration, platting, maintenance, and operation of any town cemetery and of any new cemetery or expanded cemetery of any other type in the town, including cemeteries operated by associations, religious orders and societies, and privately owned, controlled, operated, and maintained cemeteries. 5.14.050 - New Burials, Cemeteries, and Cemetery Lots and New or Expanded Cemetery Operations. A. Platting Before any new block of any existing town cemetery or any other new or expanded cemetery in the town is opened for the sale of cemetery lots for burial of human remains after the effective date of this ordinance, the town board or the sexton for a town cemetery and any person or agent for any other cemetery in the town that is subject to s. 157.065, Wis. Stats., shall cause the blocks and lots to be platted and recorded in the Office of the Register of Deeds for Racine County, Wisconsin, in accordance with s. 157.065, Wis. Stats.   B. New or Expanded Cemeteries 1. No person or authorized agent of any cemetery may conduct any burial, or construct, manage, plat, or operate any new or expanded cemetery of any type in the town, after the date of adoption of this ordinance, without written permit approval of the town board. Approval, approval on condition, or denial of a permit shall only be made after a public hearing with a class 2 notice under chapter 985, Stats. Any new or expanded cemetery to be approved by the town board shall be, at minimum, properly platted and filed with the town clerk and recorded in the Office of the Register of Deeds for Racine County, Wisconsin. No cemetery shall be located, established, or dedicated contrary to s. 157.065 or 157.128, Wis. Stats. The minimum cemetery acreage must be at least 20 contiguous acres at platting dedication. No cemetery shall be located, established, or dedicated in violation of a town, county, or other zoning ordinance. 2. After the date of adoption of this ordinance, any place in the town where human remains are buried on private or public land without written permit approval of the town board and not timely removed within 10 days after receipt of written notice from the town board to remove said remains is declared to be a public In addition to commencing an action for penalties as provided in this ordinance, the town may take action to abate the nuisance and recover its costs of doing so, as provided in sec. 8.24 of these ordinances. This paragraph does not apply to any established cemetery or burial site grounds approved, owned, and operated in accordance with chapter 157, Wis. Stats., and this ordinance.   C. Burial on private land Burial of human remains on private land in the Town of Burlington is prohibited.   5.14.060 –Cemetery Vaults and Mausoleums Construction of above ground vaults and mausoleums in any cemetery is prohibited unless approved in writing by the town board. Any mausoleum or above ground vault, which is approved by the town board, will be required to establish a special endowed care trust fund, earmarked for future maintenance of the structure.   5.14.070 – Miscellaneous.   A. Amendment of Ordinance The town board reserves the right to amend this ordinance to conform with newly developed cemetery practices or any other legal purpose that the town board deems necessary and appropriate. Before this ordinance is amended, a public hearing shall be held on the proposed amendment before the town board. Notice of the public hearing shall be published in a local newspaper at least 10 days prior to the hearing.   5.14.080 - Penalties A. Citation The town board may establish a citation ordinance for enforcement of violations of this ordinance and for any bylaws or regulations.   B. Abatement 1. In lieu of or in addition to any other penalty for a violation of this ordinance, if the violation consists of a physical condition, the town board may issue a written notice to the person responsible for the violation, if known, requiring the person responsible to [abate or remove] the violation within 14 days of receipt of the Service of notice shall be by personal service or registered mail with return receipt requested.   2. If the person responsible for the violation of this ordinance is unknown or the person responsible has not [abated or removed] the violation within 14 days of receipt of the notice described in paragraph 1., the sexton, or some other person designated by the town board, may immediately abate or remove the violation in a manner approved by the town The cost of the abatement or removal may be recovered from the person responsible for the violation.   C. Injunctive Relief In lieu of or in addition to any other penalty for a violation of this ordinance the town board may seek to enjoin any continuing violation of this ordinance as provided in Ch. 813, Wis. Stats.   5.14.090 – Severability If any provision of this Ordinance or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this Ordinance that can be given effect without the invalid provision or application, and to this end the provisions of this Ordinance are severable.   5.14.100 -Effective Date This ordinance is effective on publication or posting. The town clerk shall properly post or publish this ordinance, as required under s. 60.80, Wis. Stats.

Posted on , by Jeanne Rennie

Associated Appraisal Consultants, Inc. to start field work for revaluation

Associated Appraisal Consultants, Inc. will begin the field work for the Town’s revaluation on Monday, June 20th, 2022. To make accurate assessments, it is necessary for Associated Appraisal to conduct an interior and exterior review of all residences, apartments and businesses in the Town. A brief interior walk-through is necessary for consideration of the features, quality, and condition of each residence or structure. These factors can significantly impact market value. This notice is an official request to view the interior of your residence so we can properly assess your property. Please note we have no interest in your housekeeping or your personal belongings. If you wish to refuse an interior inspection, contact our office. As part of our data collection process, the assessor will be taking exterior photos of your property.

The assessors will begin working in your neighborhood during the next several weeks. All staff members from Associated Appraisal will carry a letter of introduction from the Town of Burlington, a photo ID, and drive a red vehicle displaying the Associated Appraisal company name. If no one is home when visiting a property, a door hanger will be placed on the main entrance with property-specific instructions on how to schedule an interior review. Please wait for the door hanger to schedule your appointment – appointments are not available prior to this green tag. If you own rental property in the Town, please inform your tenants that we will be visiting that property soon, so we can have their full cooperation for this review.

Notices of Assessment will be mailed when the property reviews are complete, and an assessment is determined for each property. Property owners will have an opportunity to discuss the assessed values with an Associated Appraisal representative at the Open Book session. After the Open Book session, property owners can appeal an assessment to the Board of Review. The Notice of Assessment will contain the Open Book and Board of Review dates. Property assessment and appeal information is available at: http://www.revenue.wi.gov/pubs/slf/pb060.pdf.

PROPERTY OWNER RIGHTS

Section 70.32 of the Wisconsin Statutes states, the value of real property should be based on “actual view.” If an assessor is not allowed access to view a property, the assessment value is based on “the best information that the assessor can practicably obtain …” This means an assessor must estimate the value of property using the information they have available to them.

To ensure receiving a complete and accurate valuation, it benefits the homeowner to allow the assessor access to view the interior of their residence. For the purposes of valuation if access is denied, the assessor will then base the valuation on the next best information available. However, if facts exist making an interior view necessary to complete an accurate valuation, the assessor may seek a special inspection warrant per section 66.0119 of the Wisconsin Statutes to view the interior of the home.

Section 70.05(4n) of the Wisconsin statutes requires the following notice: You have the right to refuse entry onto your residence pursuant to section 70.05(4m) of the Wisconsin statutes. Entry to view your property is prohibited unless voluntarily authorized by you. Pursuant to section 70.05(4m) of the Wisconsin statutes, you have the right to refuse a visual inspection of the interior of your residence and your refusal to allow an interior inspection of your residence will not be used as the sole reason for increasing your property tax assessment. Refusing entry to your residence also does not prohibit you from objecting to your assessment pursuant to section 70.47(7) of the Wisconsin statutes.

COMMON ASSESSMENT QUESTIONS

Some of my neighbors have told me the only reason for the reassessment is to raise taxes. Is this true?

No. a reassessment has no impact on the total amount of taxes collected. However, it may change your property’s percentage share of total taxes collected to increase, decrease or, have a minimal effect.

Why do you need to inspect the interior of my home?

There is no question that an inspection is an inconvenience. For that, we apologize. However, building size, age, features, quality, and condition, along with many other factors affect the market value of your property. The only way to ensure a Fair Market Value is to collect current exterior and interior data for each property. We are not concerned with your housekeeping nor personal belongings. This information will not be recorded and kept confidential.

How does the assessor value property?

Wisconsin law requires that property assessments be based on Fair Market Value. Estimating the market value of your property is a matter of determining the price a typical buyer would pay for it in its present condition. Some factors the assessor considers are: what similar properties are selling for; what it would cost to replace your property; the rent it may earn; and any other factors that affect value. It is important to remember that the assessor does not create assessed value, but rather interprets what is happening in the market place through real estate sales.

What can I do to ensure a fair and reasonable assessed value for my property?

Even with the best of care and intentions, errors are possible. Inform the assessor of any problems that might affect market value. There will be an opportunity to discuss your assessment with the assessor at the Open Book. Should you feel your assessment is in error, bring to the Open Book any documentation that supports your opinion of value. Property owners will be notified if there is a change to their assessment, when the project is completed. If the discussion with the assessor does not resolve your concerns, a Board of Review will be held where you can again present sales or other market value evidence that shows the assessment to be in error.

Do all assessments change at the same rate?

No, not necessarily. There are differences between individual properties and between neighborhoods. In one area, the sales may indicate a substantial increase in value in a given year. Yet in another neighborhood for example, there may be no change in value, or even a decrease in property values. Different types of properties within the same neighborhood may also show different value changes. For example, one-story houses may be more in demand than two-story houses, or vice versa. Older homes in the same area may be rising in value more slowly than newer homes. Perhaps the older style homes that have been traditionally selling low are now selling much higher. There are numerous factors to be considered in each property, which will cause the values to differ. Some of the factors which  can affect value are: location, condition, size, quality, number of baths, number of bedrooms, basement finish,  garages, overall condition as well as many others.

What is the bottom line?

Assessments are required by state law and are mandatory. The real issue is whether your property is assessed at the statutory required market value. Look at your final assessment after the revaluation. If it appears to be an accurate value when compared to sales of similar property, then it probably is a fair assessment. If, in your opinion, it does not reflect the market value of your property when compared to sales of similar properties, you should talk to our assessment staff. We may be able to provide information or take further actions to resolve your concerns.