Annual Assessment Report (AAR)

​​ Sec. 73.03(5), Wis. Stats.

  1. What are the filing requirements for the AAR?

  2. Why would a municipality require an assessor to complete an AAR?

  3. Does DOR provide an example or template of the AAR?

  4. What is the difference between the Municipal Assessment Report (MAR) and the AAR?

  5. When should an assessor submit the AAR and who should it be delivered to?

  6. How does the AAR handle confidential information?

  7. How can an assessor use the AAR for defense of value at Board of Review (BOR)?
  1. What are the filing requirements for the AAR?

    From 2014 to 2019, assessors were required to complete an AAR for each municipality where they were the assessor. Effective 2020, assessors are not required to complete an AAR. DOR will continue to provide an AAR template. Assessors and municipal officials must determine whether an AAR, or similar document, will assist with completion and communication of these items, and may consider this a contractual item.


  2. Why would a municipality require an assessor to complete an AAR?

    Assessors use the AAR to develop, communicate, and report their analyses, opinions, and conclusions to property owners and municipal officials in a manner that is meaningful and not misleading.


  3. Does DOR provide an example or template of the AAR?

    Yes. We provide an AAR template on our website.


  4. What is the difference between the Municipal Assessment Report (MAR) and the AAR?

    The MAR reports an assessor's assessment figures. The AAR reports an assessor's assessment practices.


  5. When should an assessor submit the AAR and who should it be delivered to?

    Assessors and municipal officials must determine whether an AAR, or similar document, will assist with completion and communication of the assessment process, and may consider it a contractual item. If an AAR is completed, an assessor delivers the original signed AAR to the municipality before the Board of Review (BOR) begins.


  6. How does the AAR handle confidential information?

    The AAR does not change confidentiality requirements. The assessor must keep confidential information—such as income and expense data—in a secure work file.


  7. How can an assessor use the AAR for defense of value at Board of Review (BOR)?

    An assessor can present the AAR or similar document for each BOR case (along with the summary of the individual property). Since each case stands on its own, if appealed, the AAR or similar document may be part of the record.​


Questions?

Contact us at bapdor@wisconsin.gov.

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