Statement of Changes in Equalized Values - 1999 through 2014
Wisconsin Department of Revenue (DOR)
Division of State and Local Finance
This version of the Statement of Changes in Equalized Values is available from 1999 through 2014. An expanded version of the Statement of Changes in Equalized Values is available from 2014 to Present. The expanded version includes the detail of prior year corrections made under state law (sec. 70.57, Wis. Stats.). View expanded version.
DOR's Equalization Bureau produces this report which compares the previous year's Equalized Values to the current year's Equalized Values. It details changes for both real and personal property.
- Real property classifications - residential, commercial, manufacturing, agricultural, undeveloped, agricultural forest, forest, and other
- Personal property classifications - watercraft; machinery, tools and patterns; furniture, fixtures and equipment; and all other personal property
- Note: The linked report below lists Equalized Value changes. Values are as of January 1 of the report year, based on activity in the previous calendar year. Value changes are displayed as both dollar amounts and rounded percentages. The information is for all Wisconsin taxation districts, counties and the state.
Definitions of terms in the report:
- Amount of Economic Change
- Includes changes due to market conditions, based on analysis of the prior year's sales
- Note: According to the use value assessment law, the reported value of agricultural land included in the Equalized Value reflects the land's "use value"; not the current market value. Undeveloped and Agricultural Forest classes are valued at 50% of market value.
- Amount of New Construction
- Land value changes are due to higher land utility
- Improvement value changes are due to construction of new buildings
- Amount of All Other Changes
Can include the following changes:
- DOR's market field studies
- Demolition or destruction of buildings or other improvements
- Changes in property's exempt status
- Changes in classification of property
- Annexation gains or losses
- Other miscellaneous changes
- Adjustments (corrections) made under state law (sec. 70.57, Wis. Stats.)
Note: Do not use this report to measure compliance under state law (sec. 70.05, Wis. Stats.) or to determine assessment ratios.
- Report defaults to January 1, 2014. To see a previous year's data, select the "Year" you would like to view from the dropdown menu (upper left hand corner of the screen).
- Reports are available for 1999 through 2014
- Note: To view/print this page, we recommend using the most current version of your Internet browser for a higher quality result
If you have questions, contact the Equalization Bureau District Office in your area.
August 14, 2015
Updates were made to the code or formatting on this page as of August 13, 2015. This date does not reflect the effective date or any other date relating to the content of this page.