Sheet 1: Instr

	
	
	
	

		


		
I. Providing Stratified Analysis of Annual Economic Activity
		


	
	

		


		
                        Instructions and Initial Entry
		


	
	

		


		


		


	
	

		
This is a simplified form for local assessors to provide greater detail when they feel that the sales activity (or lack thereof) 
		


		


	
	

		
may not provide a valid indicator of the economic activity within any one class of property, or has credible information of activity
		


		


	
	

		
of specific strata within a class.  You are encouraged to review the handout titled "Guidelines for Assessors Stratifying Local Base", 
		


		


	
	

		
or Chapter 14 of the WPAM.  
		


		


	
	

		
The attached 6 worksheets are meant to deal with stratifying one class.  The areas highlighited in yellow are data entry areas.
		


		


	
	

		
To be considered, this material should be provided no later than mid-May to the district Equalization office.  
		


		


	
	

		


		


		


	
	

		


		


		


	
	

		


		


		


	
	

		


		


		


	
	

		


		


		


	
	

		
Date:
		
6/4/2004
		


	
	

		
Community Name:
		
V Badger
		


	
	

		
Projecting for Assessment Year:
		
2004
		


	
	

		


		


		


	
	

		
Class being Stratified:
		
Commercial
		


	
	

		
Prior Year Class SOA Value:
		
$3,270,900,500
		
Note: This comes from the Statement of Assessment
	
	

		
Prior Year Class State Value:
		
$3,603,551,300
		
Note: This does not include 70.57 corrections
	
	

		
Calendar year of SOA Value:
		
2003
		


	
	

		


		


		


	
	

		
Sales: Total number in Class:
		
9
		
Note: The sales reported should tie in with the number and values
	
	

		
Sales: Total Assessed Values:
		
$6,396,400
		
of sales activity in the current year's Assm't to Sales analysis
	
	

		
Sales: Total Sales Price:
		
$7,764,600
		
provided by DOR.  If not, please explain differences.
	
	

		
Calendar year of Sales Used:
		
2003
		


	
	

		


		


		


	
	

		
It is always helpful for the assessor to email the district office the file of  sales which they are using in their analysis, including any statistical 
		


		


	
	

		
calculations they consider relevant. The assessment to sales analysis DOR has is on the mainframe, and does not provide easy access
		


		


	
	

		
for further calculations a PC based worksheet would provide.
		


		


	



Sheet 2: Base

	
	
	
	
	
	

		


		


		
II. Stratification of Total Assessed Value of Class From Roll
		


		


	
	

		


		


		


		


		


	
	

		
Date:
		
6/4/2004
		
SOA Year of Assessed Value:
		
2003
		


	
	

		
Community:
		
V Badger
		


		


		


	
	

		
Property Class:
		
Commercial
		
Reported Totals:
		
 $3,270,900,500 
		


	
	

		


		


		
Calculated (below) Totals:
		
$3,270,801,515
		
100.00%
	
	

		
Stratum
		
Stratum
		
Stratum
		
Value on Roll
		
Strata as
	
	

		
 Name
		
Code
		
Description
		


		
% of Class
	
	

		
Apartments
		
1
		


		
$228,963,035
		
7.00%
	
	

		
Banks
		
2
		


		
$65,418,010
		
2.00%
	
	

		
Food Stores
		
3
		


		
$32,709,005
		
1.00%
	
	

		
General Retail
		
4
		


		
$490,635,090
		
15.00%
	
	

		
Hotels
		
5
		


		
$196,254,030
		
6.00%
	
	

		
Miscellaneous
		
6
		


		
$65,418,010
		
2.00%
	
	

		
Office
		
7
		


		
$1,471,905,225
		
45.00%
	
	

		
Restaurants
		
8
		


		
$65,418,010
		
2.00%
	
	

		
Shopping Centers
		
9
		


		
$457,926,070
		
14.00%
	
	

		
Service Stations
		
10
		


		
$32,705,005
		
1.00%
	
	

		
Wharehouse
		
11
		


		
$163,450,025
		
5.00%
	
	

		


		


		


		


		
0.00%
	
	

		


		


		


		


		
0.00%
	
	

		


		


		


		


		
0.00%
	
	

		


		


		


		


		
0.00%
	
	

		


		


		


		


		
0.00%
	
	

		


		


		


		


		


	
	

		
STRATUM NAME: Whatever convienient short reference the assessor uses for the specific grouping of similar properties
		


		


		


		


	
	

		


		


		


		


		


	
	

		
STRATUM CODE: Not necessary, however this is a handy reference if the assessor maintains a code on the roll.
		


		


		


		


	
	

		


		


		


		


		


	
	

		
STRATUM DESCRIPTION: Not necessary, however allows for further explaination if the 'name' isn't fully descriptive.
		


		


		


		


	
	

		


		


		


		


		


	
	

		
REPORTED v. CALCULATED TOTALS: Compare the numbers on page 1 to the sum of the detail on this page.  They should match.
		


		


		


		


	
	

		


		


		


		


		


	
	

		
NOTE: In instances where there is a large % of the class value associated with one entity, it would be helpful to treat that entity as 
		


		


		


		


	
	

		
a separate stratum.  Examples might be smaller communities with landfill sites, golf courses, regional shopping malls, 
		


		


		


		


	
	

		
or large valued headquarter office complexes.
		


		


		


		


	



Sheet 3: Sales

	
	
	
	
	
	
	
	

		


		


		
III. Sales Ratio Analysis by Stratum
		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
Date:
		
6/4/2004
		


		


		


		


		


		


	
	

		
Community:
		
V Badger
		


		


		


		


		


		


	
	

		


		
Reported Totals:
		
9
		


		
$6,396,400
		
$7,764,600
		


		


	
	

		


		
Calculated (below) Totals:
		
9
		


		
$6,396,400
		
$7,764,600
		
82.38%
		


	
	

		
Stratum
		
Stratum
		
# of
		
# Adequate?
		
Assessed
		
Sale
		
Aggregate
		
Useable 
	
	

		
 Name
		
Code
		
Sales
		
No=1
		
Value
		
Price
		
Ratio
		
Agg Ratio
	
	

		
Apartments
		
1
		
1
		
1
		
$270,900
		
$410,000
		
66.07%
		
0.00%
	
	

		
Banks
		
2
		
1
		
1
		
$519,700
		
$530,000
		
98.06%
		
0.00%
	
	

		
Food Stores
		
3
		


		
1
		


		


		
0.00%
		
0.00%
	
	

		
General Retail
		
4
		
2
		
1
		
$1,687,700
		
$1,715,000
		
98.41%
		
0.00%
	
	

		
Hotels
		
5
		
1
		
1
		
$708,000
		
$1,200,000
		
59.00%
		
0.00%
	
	

		
Miscellaneous
		
6
		


		
1
		


		


		
0.00%
		
0.00%
	
	

		
Office
		
7
		
1
		
1
		
$190,000
		
$212,600
		
89.37%
		
0.00%
	
	

		
Restaurants
		
8
		


		
1
		


		


		
0.00%
		
0.00%
	
	

		
Shopping Centers
		
9
		


		
1
		


		


		
0.00%
		
0.00%
	
	

		
Service Stations
		
10
		
1
		
1
		
$940,000
		
$1,097,000
		
85.69%
		
0.00%
	
	

		
Wharehouse
		
11
		
2
		
1
		
$2,080,100
		
$2,600,000
		
80.00%
		
0.00%
	
	

		
0
		
0
		


		


		


		


		
0.00%
		
0.00%
	
	

		
0
		
0
		


		


		


		


		
0.00%
		
0.00%
	
	

		
0
		
0
		


		


		


		


		
0.00%
		
0.00%
	
	

		
0
		
0
		


		


		


		


		
0.00%
		
0.00%
	
	

		
0
		
0
		


		


		


		


		
0.00%
		
0.00%
	
	

		


		


		


		


		


		


		


		


	
	

		
This page allows for the assessor to summarize assessed value totals, sales value totals and number of sales by each of their stratum.  
		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
# ADEQUATE?, NO=1, In this column the assessor should report their judgement of whether the number of sales is adequate 
		


		


		


		


		


		


		


	
	

		
to reflect the assessment level of that specific stratum.
		


		


		


		


		


		


		


	
	

		


		


		
NOTE: For the formulas to work, if there are any sales in the stratum, and the number is not adequate, 
		


		


		


		


		


	
	

		


		


		
the entry in this column MUST BE THE NUMBER '1'.
		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
REPORTED v. CALCULATED TOTALS: Compare the numbers on page 1 to the sum of the detail on this page.  They should match.
		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
AGGREGATE RATIO: The aggregate ratio is the relationship between all the reported assessments and sales.
		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


	
	

		
USEABLE RATIO: The ratios only reflect those strata in which the assessor felt there was an adequate quantity of sales.