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 five-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 group 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 percent 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
If you have questions, contact the
Equalization Bureau District Office in your area.