Annual Assessment Report

General questions

  1. What are the filing requirements for the Annual Assessment Report (AAR)?
  2. How does the AAR improve Wisconsin's overall assessment process?
  3. What is DOR's long-term goal for the AAR?
  4. Will DOR provide an example or template of the AAR?
  5. Will DOR continue to provide training at conferences and at the assessor schools?
  6. Why is DOR requiring this report?
  7. What is the difference between the MAR and the AAR?
  8. What if I don't comply?

  1. What are the filing requirements for the Annual Assessment Report (AAR)?

    For 2013, each statutory assessor was required to file at least one report.

    For 2014 and each year after, the statutory assessor must file a report for each municipality they assess.

  2. How does the AAR improve Wisconsin's overall assessment process?

    It is essential that assessors develop and communicate their analyses, opinions, and conclusions to property owners and municipal officials of their services in a manner that is meaningful and not misleading.

    The most accepted method of testing assessment results is the ratio study, which is described in the Wisconsin Property Assessment Manual (WPAM) and in the (IAAO) Standard on Ratio Studies.

    Each assessor, by constantly evaluating his or her practices, contributes to the overall improvement of Wisconsin's assessment process.

  3. What is DOR's long-term goal for the AAR?

    Over time, Wisconsin assessors will become familiar with assessment testing techniques. We hope that the AAR and its reporting requirements encourage the use of technology and in doing so, improve assessment equity. Changes in the quality of reports will provide a barometer for measuring improvement and will help us identify specific training needs so that we can more keenly focus our training resources and deliver appropriate instruction in the WPAM.

  4. Will DOR provide an example or template of the AAR?

    We currently provide:

    1. Adobe (Form PR-800) - on our website and required for 2014
    2. Instructions for completing the Adobe form
    3. Note: Software vendors using XML filing should contact Office of Technical and Assessment Services at DOROTASTechnologyandApplications@revenue.wi.gov
  5. Will DOR continue to provide training at conferences and at the assessor schools?

    Yes. We will continue to focus on the issue of professional assessment performance.

  6. Why is DOR requiring this report?
    • By state law, DOR is required to ensure assessment practices are current.
    • Since the fair distribution of property taxes affects every Wisconsin property owner, the processes that improve the quality of that distribution are fiscally important
    • Wisconsin property owners have the right to know they are being treated fairly and a written report describing how assessments have been done helps ensure this right
    • Under state law (sec. 73.03 (5), Wis. Stats.), DOR has the power and authority, "To collect annually from town, city, village, county, and other public officers information regarding the assessment of property, and any other information that may be necessary in the work of the department, in the form and upon forms that the department shall prescribe. All public officers shall properly complete and promptly return to the department all forms received from the department under this subsection."
  7. What is the difference between the MAR and the AAR?

    The MAR reports your assessment figures. The AAR reports your assessment practices.

  8. What if I don't comply?

    If you do not comply, you will first receive a warning with further violations resulting in a review of your assessor certification for possible revocation.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Division of State and Local Finance
Office of Technical and Assessment Services
P.O. Box 8971 MS 6-97
Madison, WI 53708-8971
Phone: (608) 266-7750
Fax: (608) 264-6897
Email additional questions to bapdor@revenue.wi.gov

February 27, 2015