Annual Assessment Report

Sharing a report

  1. Who are the recipients of the AAR?
  2. How does the AAR deal with confidential information?
  3. How does the AAR relate to liability?
  4. Will DOR share the AARs with other assessors?
  5. How can you use the AAR for defense of value at BOR?

  1. Who are the recipients of the AAR?

    You should deliver the AAR to the head of government of the municipality (the client), to the Board of Review when defending an assessment, and to DOR.

  2. How does the AAR deal with confidential information?

    The AAR does not change confidentially requirements. For example, you should continue to keep confidential information—such as income and expense data—in a secure work file.

  3. How does the AAR relate to liability?

    There is no change in liability. However, you should explicitly identify assumptions and limiting conditions in the AAR.

  4. Will DOR share the AARs with other assessors?
    • We review some of the reports with our Assessment Advisory Committee, which is made up of assessors
    • Report is only available to other assessors under open records requests
  5. How can I use the AAR for defense of value at BOR?

    Present your AAR for each BOR case (along with summary of the individual property) since each case stands on its own and if appealed, the AAR should be part of the record.

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 26, 2015