Annual Assessment Report (AAR) General Questions

General questions

  1. What are the filing requirements for the AAR?

  2. How does the AAR improve Wisconsin's overall assessment process?

  3. What is the Wisconsin Department of Revenue's (DOR) long-term goal for the AAR?

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

  5. Will DOR continue to provide training at conferences and at the annual assessor meetings?

  6. Why does DOR require this report?

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

  8. What if I don't comply?


  1. What are the filing requirements for the AAR?

  2. In 2013, each statutory assessor was required to file at least one report.
    Since 2014 and each subsequent year, the statutory assessor must file a report for each municipality he/she assesses.

  3. How does the AAR improve Wisconsin's overall assessment process?

  4. It is an essential tool that assessors use 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.

  5. What is the Wisconsin Department of Revenue's (DOR) long-term goal for the AAR?

  6. Over time, Wisconsin assessors will become familiar with assessment testing techniques. The AAR and its reporting requirements should encourage the use of technology and in doing so, improve assessment equity. Changes in the quality of reports should help measure improvement and help us identify specific training opportu​nities to focus our training resources and WPAM instruction.

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

    Yes. We provide the 2017 AAR (Form PR-800) and Instructions​ on our website.

  8. Note: Software vendors using XML filing should contact Office of Technical and Assessment Services at OTAS@wisconsin.gov.

  9. Will DOR continue to provide training at conferences and at the annual assessor meetings?

  10. Yes. We will continue to focus on the issue of professional assessment performance.

  11. Why is DOR requiring this report?

    • By state law, DOR is required to ensure assessment practices are current

    • Since the fair distribution of property taxes affects every Wisconsin property owner, the processes that improve the quality of that distribution are fiscally important

    • Wisconsin property owners have the right to know they are being treated fairly and a written report describing how assessments were completed helps ensure this right

    • Under state law (sec. 73.03 (5), Wis. Stats.), DOR has authority, "To collect annually from town, city, village, county, and other public officers information regarding the assessment of property, and any other information that may be necessary in the work of the department, in the form and upon forms that the department shall prescribe. All public officers shall properly complete and promptly return to the department all forms received from the department under this subsection."

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

  13. The MAR reports your assessment figures. The AAR reports your assessment practices.

  14. What if I don't comply?

  15. If you do not comply, you will first receive a warning from D​OR, with further violations resulting in a review of your assessor certification for possible action that can include suspension or revocation.

​​​FOR MORE INFORMATION PLEASE CONTACT:

MS 6-97
WISCONSIN DEPARTMENT OF REVENUE
Division of State & Local Finance
Office of Technical Assessment Services
PO Box 8971
Madison, WI 53708-8971
Phone: (608) 266-7750
Fax: (608) 267-0835
Email additional questions to bapdor@wisconsin.gov​

February 8, 2018