2025 Equated Manufacturing Rolls/Statement of Assessment Update

December 4, 2025

To: Municipal Clerks, Real Property Listers, County Treasurers, Primary Assessors, Public Assessors
Cc: Municipal Treasurers, County Clerks

The Wisconsin Department of Revenue (DOR), State and Local Finance Division updated the following 2025 reports and posted them to our website today, December 4, 2025.

2025 Reports

• Equated Manufacturing Rolls
  • PDF versions by county and municipality – available under Assessment Rolls - Equated
  • Manufacturing assessment rolls application – assessments for current and past years available
  • Omitted property and correction of errors – assessment rolls for manufacturing property are now available
  • Equated roll status report – current status of all municipal equated rolls
• Final Statement of Assessments (SOA)
  • Final SOA by county and municipality
  • Note: If you submit an amended SOA to DOR, we will process it; you should use the corrected values to calculate tax rates. However, DOR will not recalculate the aggregate ratio or update the final SOAs posted on our website.
• Summary of aggregate ratios – also shows the SOA status (ex: No SOA available or processing incomplete)

Next Equating

DOR plans to equate again on December 8 and post updated reports by December 11, 2025. If you filed your SOA after November 30, we will post your final reports by December 11, 2025. As of December 3, there were seven municipalities that did not file an SOA (see 2025 SOA Non-Filer Report).

Questions?

• Manufacturing property assessment – contact the appropriate district office
• Statement of Assessment – contact lgs@wisconsin.gov