Preliminary 2025 Sales Reports Now Available for Review

​​​February 20, 2026

To: General Assessors
Statutory Assessors

The Wisconsin Department of Revenue (DOR), State and Local Finance Division posted the preliminary 2025 sales reports to our website.

Accessing the Reports

  • To access the reports, log into the eRETR System using your WAMS ID
  • Links to the reports are located on the home screen under "Assessor Sales Reports"

Reviewing the Reports

It is very important to review these reports for accuracy. Sales with incorrect assessment information, and improper validation and verification can dramatically skew the assessment level for a class, which could have a negative impact on the equalized value and property tax apportionment.

While reviewing, verify:

  • Sales are correctly identified as useable for arm's-length and ratio analysis
  • Assessment and classification are correct
  • Reported assessment includes all parcels involved in the sale
  • Sale is correctly identified as:
    • Vacant or improved
    • Useable or reject

Important – if you find errors, notify the ​ ​​Equalization Bureau District Office in your area by March 6, 2026, and provide the corrected information.

2025 Preliminary Sales Reports

  1. Assessment/Sales Ratio Analysis – this report is an analysis of the 2025 sales the assessor identified as arm's-length and useable for ratio purposes
    • If a municipality is located within two or more counties, there is a ratio report for each piece of the municipality and a report combining all pieces
      • The split district report is located within the applicable county
      • All combined reports for split district municipalities are in a separate link below the list of counties
    • You may use assessment/sales statistics from these reports to estimate the level of assessment for the 2026 assessment year
  2. Useable Sales for DOR Ratio Projection – this report is an analysis of the 2025 sales identified as arm's-length and useable for ratio purposes by the assessor
    • An assessor may use the report's assessment/sales statistics to assist in estimating the January 1, 2026, level of assessment
    • A statewide Excel file is available at the end of the county list
  3. Useable Arm's-length and Rejected for DOR Ratio Projection – this report includes 2025 sales identified as arm's-length transactions, and rejected for DOR ratio projection
  4. Rejected Arm's-length and Rejected for DOR Ratio Projection – this report includes 2025 sales identified as non-arm's-length transactions

Prior Year Sales Reports

2024 Useable Sales Reports and Assessment/Sales Ratio Reports remain available

  • To access the reports, sign into the eRETR System using your WAMS ID
  • Links to the reports are located on the eRETR/PAD home page under "Assessor Sales Reports"

PAD Data via CAMA System

If you submitted PAD data in a file upload using your CAMA system, be particularly aware of extremely low or high ratios, which may indicate you submitted incorrect assessment data.

Important Deadlines

  1. March 6, 2026 Deadline – post FINAL 2025 Assessment Information into PAD
    • Sales conveyed in 2025 (but recorded in 2026) are still loaded into the PAD system as 2025 sales. Assessment information for these sales must be posted by March 6.
    • Review the PAD system for sales identified as "Incomplete"
    • Sales are often identified as incomplete because only part of the required information was entered and saved
    • Typically, the missing data is the physical attribute information required on improved sales
  2. May 1, 2026 Deadline – Stratified Assessment Data
    • You may submit stratified assessment data or similar information to your district office by May 1 for consideration in establishing the 2026 real estate market trends (economic adjustments)
    • Information on stratifying assessments into similar property groupings and a sample DOR spreadsheet are available in the Resources section on our Assessor web page
  3. June 8, 2026 Deadline – Municipal Assessment Reports (MAR)
    • The 2026 MAR report will be available in late April. DOR will send an email including filing instructions.

Questions?

If you have questions, contact the Equalization Bureau District​ Office in your area.

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