April 28, 2025

To: General Assessors
Certified Assessors

The Wisconsin Department of Revenue (DOR), State and Local Finance Division posted the 2025 Municipal Assessment Report (MAR) on our website.

General filing information

• Due date – June 9, 2025
• Assessor must e-file through MyDORGov
• Review – filing instructions and tips
• Law changes – the information below is based on current state law. DOR will provide updated information if there are changes to state law.

Municipal Assessment Report (MAR)

Report type – depends on the Board of Review's (BOR) status:

• Estimated MAR
• If the final BOR does not adjourn by June 9, 2025 – file an estimated MAR by June 9, 2025
• Final MAR – submit:
• If BOR adjourns by June 9, 2025
• If BOR adjourns after June 9, 2025 – file within 10 days after the final adjournment
• Amended MAR
• If you already filed a final MAR – only submit an amended MAR to update your final report
• Submit by December 31, 2025

Late filing or non-filing

If you do not file by June 9, 2025, the following may occur:

• Municipality receives a reduced levy limit due to the lack of new construction information
• If the municipality has TIF districts, the prior year's non-manufacturing full value is certified for the current year, which may result in less tax increment dollars available to the municipality
• Note: If you file an estimated MAR by June 9, 2025, and do not file a final MAR by December 31, 2025, the Equalization Bureau will file a formal complaint against your certification with the Education and Certification section in the Office of Technology and Assessment Services. This could result in assessor misconduct under state law (sec. 946.12(1), Wis. Stats.).

• You must complete the email authorization step to access the form; the authorization link is valid for 30 days
• Save your MAR periodically as you complete it
• Form must be error-free to submit
• After submitting a MAR, make sure to print and/or save a copy to your local computer to ensure the confirmation number and submission date is saved with the form. DOR uses the confirmation number for questions about a report.

Net New Construction Report

The August 2025 Net New Construction Report only reflects values reported by June 9, 2025. Information provided after the filing date is reflected in the 2026 Net New Construction values.

Questions?