The Wisconsin Department of Revenue (DOR) published a revised 2026 Property Assessment Manual, Volume 2, for property tax appraisal of residential, apartment, and agricultural buildings. The manual includes: 1) instructions; 2) cost tables; 3) depreciation and residual schedules; 4) area modifiers; and 5) a glossary of terms. The manual refers to, and affirms, recognized practices in the professional appraisal of property. Wis. Dep’t of Revenue, 2026 Wisconsin Property Assessment Manual, Vol. 2, 10/01/25]
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