2026 Wisconsin Property Assessment Manual

​​​​December 17, 2025

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 2026 Wisconsin Property Assessment Manual (WPAM) on ​our website.

2026 WPAM Updates

Chapter 1 – Overview of the Property Tax
  • No changes
Chapter 2 – Assessor Certification
  • No changes
Chapter 3 – Staffing Recommendations
  • Chapter reorganization and update
Chapter 4 – The Assessment Cycle and Dates Governing Assessment
  • Chapter reorganization and update
Chapter 5 – Public Relations in the Assessment Office
  • No changes
Chapter 6 – Statutory Revaluation and Reassessment
  • No changes
Chapter 7 – Assessment Roll and Parcel Information
  • Update:
    • Pages 20-25: judicial privacy for 2025 Act 25 and add election official privacy
    • Pages 38-39: property record requirements – include class when improvements have multiple classes
  • Addition – Page 29: Information on XML rolls provided to DOR
Chapter 8 – Data Collection and Reporting
  • No changes
Chapter 9 – Real Property Valuation
  • No changes
Chapter 10 – Assessment/Sales Ratio Analysis
  • Update Page 15: Reject code 73, remove classes 6 and 7 that are full value
Chapter 11 – Computer-Assisted Assessment
  • No changes
Chapter 12 – Residential Property Valuation
  • No changes
Chapter 13 – Commercial Valuation
  • Removal – Page 59: Hospital exemption information
  • Addition – Page 69: Radio, cellular and telecommunication tower exemption
Chapter 14 – Agricultural Valuation
  • No changes
Chapter 14–A – North American Industry Classification System – NAICS
  • No changes
Chapter 14–B – Calculating Use-Value Guidelines for Agricultural Land Assessment
  • Updates: 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
  • Update:
    • Pages 3-4 – Annual updates
    • Page 5: CRP example
    • Pages 6-7: USFWS section of information
    • Page 9: Grassland Reserve program information
    • Page 12: Streambank program information
  • Additions:
    • Page 6: Easement Program information to NRCS section
    • Page 10: Great Lakes Restoration Initiative
    • Page 13: Wetland Mitigation Bank Program
  • Removals:
    • Page 9: Forest Land Enhancement Program
    • Page 10: Healthy Forests Reserve Program
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
  • Additions:
    • Pages 7-8: Radio, cellular and telecommunication tower exemption
    • Pages 11-12: Parcel creation information
Chapter 19 – Property Tax Exemptions
  • Addition – Page 3: January 1 information when determining exemption eligibility
  • Update – Page 8: Improvements Under Construction section
Chapter 20 – Board of Review and Assessment Appeals
  • No changes
Chapter 21 – Legal Decisions and Attorney General Opinions by Subject
  • Added case summary – Page 70: Children's Hospital of Wisconsin, Inc. v. City of Wauwatosa (Note: At time of publication, the Wisconsin Supreme Court was considering whether to accept review of this matter.)
State Prescribed Forms
  • No changes
Appendix
  • No changes
Glossary
  • Additions:
    • Page 2: Effective tax rate
    • Page 4: Gross tax rate

Questions?

Contact ​scott.shields@wisconsin.gov. ​