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Major Class Comparison for 2011(as of November 1, 2011)

Division of State and Local Finance
Equalization Bureau

Section 70.05(5), WI Stats., requires each municipality to assess property at full taxable value at least once in a 7 year period. The Major Class Comparison Report provides each municipality's assessment history, by class of property, by year. It is published on November 1st of each year, based upon Assessment and Equalization Value Information available as of the August 15 statutory release date of the Equalized Values. It is produced again in February of the following year, reflecting all assessment and Equalized Value adjustments to the August 15th Equalized Valued.

The major class comparison report is a snapshot of each municipality's assessment history, by class of property, for the four most recent years. The report lists the year, any notice or order in effect, assessed value by class, state value by class, proportion of class to total value, level of assessment by class, whether all major classes are in compliance, and which class(es), if any, are not in compliance.

Compliance is measured against the major class(es) of property in each municipality.

• Major class is defined as one which contains more than 5% of the full value of the taxation district.
• The Agricultural class is not considered a major class per statute, but its value is included to determine which other classes comprise 5% of the municipality's Full Value.
• Classes 5 (Undeveloped), 5m (Agricultural Forest), 6 (Forest) and 7 (Other) are combined for major class determination.

Major Class Comparison Report

• Each municipality will have two pages of compliance information:
  • The most recent four years of assessment history are shown on the first page. Additional years are shown on the second page.
  • The report provides the following information for each year:
    • The assessed value by class of property.
    • The state value by class of property.
    • The proportion of class value to the total value of the municipality. 5% or more is a Major Class.
    • The level of assessment by class of property.
    • Whether all major classes are in compliance, and which class(es), if any, are not in compliance with statutory requirements.
    • Entries in the "Redetermined" columns are due to corrections based on Assessment and Equalized value information received after the Equalized Value was established on August 15th.
      • The redetermined columns will not display information for the current year until the DOR Base Values are redetermined and the revised report is published in February/March of next year.
      • A municipality is in compliance if each major class is within 10% of the redetermined DOR Base Value of the same class in the same year.
    • Any notice or order in effect.
• If DOR has not received a Statement of Assessment or completed processing of a Statement of Assessment, the ratios will be displayed as zeros.
• Municipalities split between counties are combined when measuring compliance.
  • For a municipality located within two or more counties, the report is located in the county that has the majority of the value for the municipality.

COUNTIES
Adams	Dane	Iowa	Marathon	Portage	Trempealeau
Ashland	Dodge	Iron	Marinette	Price	Vernon
Barron	Door	Jackson	Marquette	Racine	Vilas
Bayfield	Douglas	Jefferson	Milwaukee	Richland	Walworth
Brown	Dunn	Juneau	Monroe	Rock	Washburn
Buffalo	Eau Claire	Kenosha	Oconto	Rusk	Washington
Burnett	Florence	Kewaunee	Oneida	St. Croix	Waukesha
Calumet	Fond du Lac	La Crosse	Outagamie	Sauk	Waupaca
Chippewa	Forest	Lafayette	Ozaukee	Sawyer	Waushara
Clark	Grant	Langlade	Pepin	Shawano	Winnebago
Columbia	Green	Lincoln	Pierce	Sheboygan	Wood
Crawford	Green Lake	Manitowoc	Polk	Taylor	Menominee

Contact the Equalization District Office with any questions.

Any inquiries should be directed to the appropriate equalization district supervisor listed below:

District Supervisor	Counties
MADISON DISTRICT OFFICE (76) REED JOHNSON PO BOX 8909 MS 6-301 MADISON WI 53708-8909 Phone #: (608) 266-8184| E-mail Fax #: (608) 267-1355	Columbia, Crawford, Dane, Dodge, Grant, Green, Green Lake, Iowa, Jefferson, Lafayette, Marquette, Richland, Rock, Sauk, Vernon
MILWAUKEE DISTRICT OFFICE (77) ALLAN LAND 819 N 6TH ST RM 530 MILWAUKEE WI 53203 Phone #: (414) 227-4455 | E-mail Fax #: (414) 227-4071	Fond du Lac, Kenosha, Milwaukee, Ozaukee, Racine, Sheboygan, Walworth, Washington, Waukesha
EAU CLAIRE DISTRICT (79) VACANT 610 GIBSON ST STE 7 EAU CLAIRE WI 54701 Phone #: (715) 836-2866 | E-mail Fax #: (715) 836-6690	Barron, Bayfield, Buffalo, Burnett, Chippewa, Douglas, Dunn, Eau Claire, Jackson, La Crosse, Monroe, Pepin, Pierce, Polk, Rusk, St. Croix, Sawyer, Trempealeau, Washburn
WAUSAU DISTRICT OFFICE (80) ALBERT ROMPORTL 710 THIRD ST WAUSAU WI 54403-4700 Phone #: (715) 842-5885 | E-mail Fax #: (715) 848-1033	Adams, Ashland, Clark, Iron, Juneau, Langlade, Lincoln, Marathon, Oneida, Portage, Price, Taylor, Vilas, Wood
GREEN BAY DISTRICT OFFICE (81) MARY GAWRYLESKI 200 N JEFFERSON ST STE 126 GREEN BAY WI 54301-5100 Phone #: (920) 448-5195 | E-mail Fax #: (920) 448-5207	Brown, Calumet, Door, Florence, Forest, Kewaunee, Manitowoc, Marinette, Menominee, Oconto, Outagamie, Shawano, Waupaca, Waushara, Winnebago

Last updated December 6, 2011