What is the primary function of the Wisconsin Property Assessment Manual?

The primary function of the Wisconsin Property Assessment Manual is to provide guidelines and standards for property assessment practices across the state. This manual serves as a crucial tool for assessors, offering them a framework to ensure uniformity and fairness in property assessments. By establishing clear guidelines, the manual helps assessors apply consistent methods and practices when determining the value of properties, aiding in the creation of equitable tax assessments. This consistency is vital in maintaining public trust and ensuring that property taxes are levied fairly among property owners.

In contrast, the other options involve functions that are not the main focus of the manual. For instance, outlining procedures for property tax collection relates more to tax administration than property assessment itself. Establishing property ownership laws and rights goes beyond the scope of assessment practices, as those laws are typically governed by broader legal statutes and regulatory bodies. Analyzing historical property value trends involves data analysis and is not directly tied to the role of the assessment manual, which is focused on current assessment methodologies rather than historical data trends.