Major Class Comparison for 2012
Division of State and Local Finance
Sec. 70.05(5), Wis. Stats., provides the assessment compliance law for Municipalities. The law requires each Municipality to assess property within 10% of full taxable value once during a 5 year period. If the Municipality does not comply during that 5-year period, the law requires the Assessor to attend training. The Department of Revenue (DOR) orders a revaluation after 7 consecutive years of non-compliance.
The Major Class Comparison Report provides a history of each Municipality's assessment compliance. A preliminary report is published on November 1st of each year. A final version is produced in the spring of the following year.
The following is an explanation of the Major Class Comparison Report:
- Eq Admin Area: The Equalization District Office that determines the Equalized Value for the Municipality.
- County: The County where the Municipality is located.
- Municipalities split between Counties are combined when measuring compliance.
- A Municipality located in two or more Counties will be listed in the County that has the majority of the Municipality's value.
- Town, Village, City: The name of the Municipality
- Year: Assessment year.
- Property Class: Lists the types of taxable property.
- Classes 5 (Undeveloped), 5m (Agricultural Forest), 6 (Forest) and 7 (Other) are combined for major class determination per state law.
- Municipal Assessed Value: The total Assessed Values by class as reported on the Municipal Clerk's Statement of Assessment.
- DOR Base Value: The full taxable Value as determined by DOR. The value includes any corrections to the previously published August 15 Equalized Values.
- % of DOR Base Value
- The proportion of class value to the total municipal Base Value.
- Compliance is measured against the major class(es) of property.
- 5% or more of the total Base Value is a Major Class per state law.
- Class 4 (Agricultural) is not considered a major class per state law. The value is included to determine what classes are 5% of the municipality's value
- Ratio (%): The total assessed value of the class compared to the DOR Base Value of that class.
- Also displayed is the overall ratio for the Municipality
- Major Class Municipal Compliance Status:
- Indicates if all major classes are in compliance.
- A Municipality is in compliance if each major class is within 10% of the DOR Base Value of the same class in the same year.
- Type of Notice Issued: Any notice or order in effect.
Please Note: The ratios are displayed as zeros if DOR has not processed a Statement of Assessment and received a Final Municipal Assessment Report.
Any inquiries should be directed to the appropriate equalization district supervisor listed below:
|MADISON DISTRICT OFFICE (76)
PO BOX 8909 MS 6-301
MADISON WI 53708-8909
Phone #: (608) 266-8184| E-mail
Fax #: (608) 267-1355
|Columbia, Crawford, Dane, Dodge, Grant, Green, Green Lake, Iowa, Jefferson, Lafayette, Marquette, Richland, Rock, Sauk, Vernon|
|MILWAUKEE DISTRICT OFFICE (77)
819 N 6TH ST RM 530
MILWAUKEE WI 53203
Phone #: (414) 227-4455 | E-mail
Fax #: (414) 227-4071
|Fond du Lac, Kenosha, Milwaukee, Ozaukee, Racine, Sheboygan, Walworth, Washington, Waukesha|
|EAU CLAIRE DISTRICT (79)
610 GIBSON ST STE 7
EAU CLAIRE WI 54701
Phone #: (715) 836-2866 | E-mail
Fax #: (715) 836-6690
|Barron, Bayfield, Buffalo, Burnett, Chippewa, Douglas, Dunn, Eau Claire, Jackson, La Crosse, Monroe, Pepin, Pierce, Polk, Rusk, St. Croix, Sawyer, Trempealeau, Washburn|
|WAUSAU DISTRICT OFFICE (80)
730 N THIRD ST
WAUSAU WI 54403-4700
Phone #: (715) 842-5885 | E-mail
Fax #: (715) 848-1033
|Adams, Ashland, Clark, Iron, Juneau, Langlade, Lincoln, Marathon, Oneida, Portage, Price, Taylor, Vilas, Wood|
|GREEN BAY DISTRICT OFFICE (81)
200 N JEFFERSON ST STE 126
GREEN BAY WI 54301-5100
Phone #: (920) 448-5195 | E-mail
Fax #: (920) 448-5207
|Brown, Calumet, Door, Florence, Forest, Kewaunee, Manitowoc, Marinette, Menominee, Oconto, Outagamie, Shawano, Waupaca, Waushara, Winnebago|
Last updated March 7, 2013