April 28, 2020
To: General Assessors, Certified Assessors
The Wisconsin Department of Revenue (DOR) posted the 2020 Municipal Assessment Report (MAR). This report is now available to electronically file (e-file) through your MyDORGov account.
We realize most Boards of Review (BOR) will not be completed by the MAR filing deadline. However, it is important to file your estimated MARs by the filing deadline, using the best information available. For more information, see Section A of DOR's
Property Assessment and Taxation Information related to COVID-19.
Filing information is available at the following links:
A. General filing information
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E-file reports – you must
e-file the MAR by June 8, 2020
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Filing type – filing type (estimated, final, amended) depends on the status of the Board of Review
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2020 form change – Agricultural, Agricultural Forest, Undeveloped, and Forest subclasses require a subclass value when acres are reported
B. Failure to file or late-filed forms
If you do not file by June 8, the following may occur:
- Municipality receives a reduced levy limit due to the lack of new construction information
- If the municipality has TIF districts, the prior year's non-manufacturing full value is certified for the current year, which may result in less tax increment dollars available to the municipality
Note: If you file an Estimated MAR by June 8, 2020, and
do not file a Final MAR by December 31, 2020, the Equalization Bureau will file a formal complaint against your certification with the Certification and Education group in the Office of Technology and Assessment Services. This could result in assessor misconduct under state law (sec. 946.12(1), Wis. Stats.).
C. Filing tips
- You must complete the email authorization step to access the form. The authorization link is valid for 30 days.
- Save your MAR periodically, as you complete it
- The form must be error-free to submit
- After submitting a MAR, use the Print function to print and/or save a copy to your local computer to ensure the confirmation number and submission date is saved with the form. DOR uses the confirmation number for questions about a report.
D. MAR – Municipal Assessment Report
Types to file depending on the BOR's status:
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Estimated MAR – if the Final BOR does not adjourn by June 8, 2020, you must file an Estimated MAR by June 8, and a Final MAR within 10 days after the final adjournment
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Final MAR – if the BOR adjourns by June 8, submit a Final MAR
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Amended MAR
- If you already filed a Final MAR, only submit an Amended MAR to make changes to your final report
- Submit by December 31, 2020
- MAR Instructions
– review for more detailed information
Note – New Construction Report: The August 2020 Net New Construction Report only reflects values reported on a timely filed MAR. Information provided after the filing date is reflected in the 2020 Net New Construction values.
Law changes – the above information is based on current state law. DOR will provide updated information if there are changes to state law.
If you have questions, contact the
Equalization Bureau District Office in your area.