Major Class Comparison for 2012

Division of State and Local Finance
Equalization Bureau

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.

COUNTIES
Adams	Dane	Iowa	Marathon	Portage	Trempealeau
Ashland	Dodge	Iron	Marinette	Price	Vernon
Barron	Door	Jackson	Marquette	Racine	Vilas
Bayfield	Douglas	Jefferson	Milwaukee	Richland	Walworth
Brown	Dunn	Juneau	Monroe	Rock	Washburn
Buffalo	Eau Claire	Kenosha	Oconto	Rusk	Washington
Burnett	Florence	Kewaunee	Oneida	St. Croix	Waukesha
Calumet	Fond du Lac	La Crosse	Outagamie	Sauk	Waupaca
Chippewa	Forest	Lafayette	Ozaukee	Sawyer	Waushara
Clark	Grant	Langlade	Pepin	Shawano	Winnebago
Columbia	Green	Lincoln	Pierce	Sheboygan	Wood
Crawford	Green Lake	Manitowoc	Polk	Taylor	Menominee

Any inquiries should be directed to the appropriate equalization district supervisor listed below:

District Supervisor	Counties
MADISON DISTRICT OFFICE (76) JIM YOUNG 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) PAT CHANESKE 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) DIANE FORREST 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) ALBERT ROMPORTL 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) MARY GAWRYLESKI 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