Annual Assessment Report

Report requirements

  1. To whom should you submit the AAR?
  2. What happens after I submit my report?
  3. How will DOR determine compliance while reviewing the AAR?
  4. What happens if I don't file an AAR?
  5. Will I have to write a new AAR every year?

  1. To whom should you submit the AAR?

    You must submit the AAR to two different parties:

    1. Municipality – Deliver the original signed AAR to the municipality before the Board of Review (BOR) begins
    2. DOR – Submit your report to DOR within 30 days after the final adjournment of the BOR
  2. What happens after I submit my report?

    DOR will review the report to ensure your assessment practices comply with state law, case law and the Wisconsin Property Assessment Manual (WPAM).

  3. How will DOR determine compliance while reviewing the AAR?

    DOR will make sure the report:

    • Follows the prescribed components
    • Is compliant to statute, case law and WPAM
    • Adheres to statistical measures of performance (You must calculate these measures of performance when adequate data is available and explain their meaning.)
  4. What happens if I don't file an AAR?

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

  5. Will I have to write a new AAR every year?

    Yes. As each assessment year stands on its own, you must complete an AAR annually. In each case, the narrative should describe the processes you used for the current year. However, it may be appropriate to discuss the base-year (revaluation) methods as the source for the current figures.

  6. 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