Final Major Class Comparison Report for 2017

Division of State and Local Finance
Equalization Bureau

Under state law (sec 70.05(5), Wis. Stats.), each municipality must assess major classes of property within 10 percent of full value in the same year, at least once within a 5-year period. If the municipality is non-compliant after four consecutive years, the Wisconsin Department of Revenue (DOR) must notify the municipality of its non-compliance status. DOR issues the municipality a second non-compliance notice after five consecutive years of non-compliance, and issues an order for supervised assessment after six consecutive years of non-compliance.

The Major Class Comparison Report provides a history of each municipality's assessment compliance.

Definitions of terms in the report:

  • EQ Admin Area - Equalization Bureau District Office that determines the municipality's Equalized Value
  • County - county where the municipality is located
    • When measuring compliance, municipalities split between counties are combined
    • If a municipality is located in two or more counties, it is listed in the county with the majority of the municipality's value
  • Town, Village, City - name of the municipality
  • Year - assessment year
  • Property Class - lists classes of taxable property. Classes 5 (Undeveloped), 5m (Agricultural Forest), 6 (Forest) and 7 (Other) are combined into one grouping for major class determination under state law.
  • Municipal Assessed Value - total assessed values by class as reported on the municipal clerk's SOA
  • DOR Base Value - taxable value determined by DOR. The value includes any corrections to the previously published August 15 Equalized Values.
  • Percentage of DOR Base Value
    • Proportion of class value to the total municipal base value
    • Compliance is measured against the major class(es) of property
    • A class that is greater than 10 percent of the total base value is a major class under state law
    • Class 4 (Agricultural) is not considered a major class under state law. The value is included to determine what classes are 10% of the municipality's value.
  • Ratio (%) - total assessed value of the class compared to DOR's Base Value of that class. Overall ratio for the municipality is also displayed.
  • 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 percent of DOR's Base Value of the same class in the same year
  • Type of Notice Issued - any notice or order in effect

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

District Supervisor Counties
Madison District Office (76)
Kathryn Soto-Moreno
PO Box 8909 MS 6-301
Madison, WI 53708-8909

Phone: (608) 266-8184
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
Fax: (414) 227-4071
Kenosha, Milwaukee, Ozaukee, Racine, Walworth, Washington, Waukesha
Eau Claire District Office(79)
Diane Forrest
610 Gibson St Ste 7
Eau Claire, WI 54701

Phone: (715) 836-2866
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)
David Lockrem
730 N Third St
Wausau, WI 54403-4700

Phone: (715) 842-5885
Fax: (715) 848-1033
Adams, Ashland, Clark, Iron, Juneau, Langlade, Lincoln, Marathon, Oneida, Portage, Price, Taylor, Vilas, Wood
Green Bay District Office (81)
Leo Kolaszewski
200 N Jefferson St Ste 126
Green Bay, WI 54301-5100

Phone: (920) 448-5195
Fax: (920) 448-5207
Brown, Calumet, Door, Florence, Fond du Lac, Forest, Kewaunee, Manitowoc, Marinette, Menominee, Oconto, Outagamie, Shawano, Sheboygan, Waupaca, Waushara, Winnebago