2025 Wisconsin Property Assessment Manual

December 17, 2024

To: Certified Assessors, Assessor List
Municipal Clerks and Treasurers
County Clerks and Treasurers, Real Property Listers and Registers of Deeds

The Wisconsin Department of Revenue (DOR), State and Local Finance Division posted the 2025 Wisconsin Property Assessment Manual (WPAM) to our website.

2025 WPAM Updates

Chapter 1 – Overview of the Property Tax
  • Chapter reorganization and update
Chapter 2 – Assessor Certification
  • Chapter reorganization and update
Chapter 3 – Staffing Recommendations
  • Updated: Page 8 – Open Book information and how the assessor can be present
Chapter 4 – The Assessment Cycle and Dates Governing Assessment
  • Updated: Pages 1-4 – Assessment Cycle section
  • Removed: Page 20 – Requirement to update roll in red ink for changes at BOR (2023 WI Act 138)
Chapter 5 – Public Relations in the Assessment Office
  • Updated: Page 13 – Open Book information and how the assessor can be present
Chapter 6 – Statutory Revaluation and Reassessment
  • Updated: Pages 7, 15, 16, 18 – Open Book information and how the assessor can be present
Chapter 7 – Assessment Roll and Parcel Information
  • Updated:
    • Pages 20-22 – Information redaction for judicial privacy law (2023 WI Act 235)
    • Pages 23, 25, 27 – Open Book information and how the assessor can be present
Chapter 8 – Data Collection and Reporting
  • No changes
Chapter 9 – Real Property Valuation
  • Added:
    • Pages 10-11 – Highest and best use information
    • Page 38 – Mass appraisal information
Chapter 10 – Assessment/Sales Ratio Analysis
  • No changes
Chapter 11 – Computer-Assisted Assessment
  • No changes
Chapter 12 – Residential Property Valuation
  • No changes
Chapter 13 – Commercial Valuation
  • No changes
Chapter 14 – Agricultural Valuation
  • Updated:
    • Page 1 – State law section
    • Pages 3, 4, 7 – Examples
  • Added:
    • Page 11: Agricultural classification flowchart
Chapter 14–A – North American Industry Classification System – NAICS
  • No changes
Chapter 14–B – Calculating Use-Value Guidelines for Agricultural Land Assessment
  • Updated:
    • Calculation and Farmland Advisory Council members
Chapter 14–C – Agricultural Land Conversion Charge
  • No changes
Chapter 14–D – Agricultural Forest
  • No changes
Tax 18 – Programs Eligible for Agricultural Classification
  • Updated:
    • Pages 3-4 – Annual updates
  • Removed:
    • Pages 12 – Southwest Wisconsin Grassland Area (covered under CRP)
Chapter 15 – Undeveloped Land
  • No changes
Chapter 16 – Real Property Assessment – Special
  • No changes
Chapter 17 – Manufacturing and Utility Assessment
  • No changes
Chapter 18 – Personal Property
  • Added:
    • Page 21 – Mobile home flow chart
Chapter 19 – Property Tax Exemptions
  • Added:
    • Page 2 – Exemption flow chart
    • Page 24 – Bible camps flow chart
    • Page 26 – Property held in trust in public interest flow chart
Chapter 20 – Board of Review and Assessment Appeals
  • Removed:
    • Page 14 – Requirement to update roll in red ink for changes at BOR (2023 WI Act 138)
    • Page 18 – Ability for property owner to have the BOR compel witnesses (2023 WI Act 138)
Chapter 21 – Legal Decisions and Attorney General Opinions by Subject
  • Added case summary:
    • Page 21 – Veritas Village, LLC v. City of Madison
    • Page 53 – Central Conservancy Trust, Inc. v. Town of Harrison
    • Page 76 – DOR v. Master's Gallery Foods
State Prescribed Forms
  • No changes
Appendix
  • No changes
Glossary
  • No changes
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