MAR, TAR, ECR Filing Available

May 1, 2017

To: General Assessors
      Certified Assessors


The Wisconsin Department of Revenue (DOR) posted the 2017 Municipal Assessment Report (MAR), Tax Incremental District Assessment Report (TAR) and Exempt Computer Report (ECR) to our website. These reports are now available to electronically file (e-file).


A. General filing information

  • You must e-file all three reports by June 12, 2017
  • Your filing type (estimated, final, amended) depends on the status of the Board of Review (BOR)

B. Failure to file or late-filed forms

If you do not file by June 12, the following may occur:

  • MAR – municipality receives a reduced levy limit due to the lack of new construction information
  • TAR– 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
  • ECR – municipality will not receive an exempt computer aid payment

Note: If you file an Estimated MAR or TAR by June 12, 2017, and do not file a Final MAR or TAR by December 31, 2017, the Equalization Bureau will file a formal complaint against your certification with the Certification & Education group in the Office of Technology & Assessment Services. This could result in assessor misconduct under state law (sec. 946.12(1), Wis. Stats.).


C. Filing Tips

  • Use the same WAMS ID and password you use to access the e-RETR/PAD system
  • Sign in separately for each report you file for a municipality
  • After submitting a report, save it to ensure the confirmation number and submission date is saved with the form. DOR uses the confirmation number for questions about a report.
  • Note: There are no format changes on the MAR, TAR and ECR for 2017

D. MAR – Municipal Assessment Report

Types to file depending on the BOR's status:

  • Estimated MAR – if the Final BOR does not adjourn by June 12, 2017, you must file an Estimated MAR by June 12, and a Final MAR within 10 days after the final adjournment
  • Final MAR – if the BOR adjourns by June 12, submit a Final MAR
  • 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, 2017
  • MAR Instructions – review for more detailed information and a list of changes to the 2017 MAR

Note – New Construction Report: The August 2017 Net New Construction Report only reflects values reported on a timely filed MAR. Information provided after the filing date is reflected in the 2018 Net New Construction values.

E. TAR – Tax Incremental District Assessment Report

Types to file depending on the BOR's status:

  • Estimated TAR – if the BOR does not adjourn by June 12, 2017, you must file an Estimated TAR by June 12, a Final TAR within 10 days after the final adjournment
  • Final TAR – if the BOR adjourns by June 12, submit a Final TAR
  • Amended TAR
    • If you already filed a Final TAR, only submit an Amended TAR to make changes to your final report
    • Submit by December 31, 2017
  • TAR Instructions – review for more detailed information

F. ECR – Exempt Computer Report

  • Original ECR – file by June 12, 2017
  • Amended ECR – file:
    • On or before August 30 – values are included in determining payment for the current year
    • After August 30 – values are used to determine payments for the following year
  • ECR Instructions – review for more detailed information

If you have questions, contact the Equalization Bureau District Office in your area.

Thank you,

State and Local Finance Division
Wisconsin Department of Revenue