Manufacturing and Agriculture Credit - E. Manufacturing Property Assessment Questions

  1. How do I know if my property is assessed as manufacturing?

  2. Am I required to determine if my property is assessed as manufacturing on a yearly basis?

  3. When are the applications for manufacturing assessments due?

  4. Am I required to be engaged in manufacturing operations on January 1, 2020 in order to request manufacturing classification by the deadline of March 1, 2020?

  5. If I do not request manufacturing certification by March 1, can I request certification later in the year?

  6. My business moved to Wisconsin and began manufacturing products on April 30, 2020. Am I able to claim the manufacturing credit for 2020?

  7. My business began manufacturing operations in Wisconsin on July 5, 2020 and at the same time applied for manufacturing status. May I claim the manufacturing and agriculture credit?

  8. I requested manufacturing certification prior to March 1, 2019 and was informed on July 15, 2019 that my request was denied. A timely appeal was filed, and on February 3, 2020, I was granted manufacturing status for the 2019 calendar year. May I file an amended franchise/income tax return to claim the manufacturing and agriculture credit in 2019?

  9. Company A acquires Company B, an existing business qualified as a manufacturer in Wisconsin, on February 15, 2020. Since they did not have property on January 1, 2020, no property tax returns are required for Company A. Company B files its Form M-P on March 1, 2020. Company A requests manufacturing classification prior to March 1, 2020. Does Company A qualify for the Manufacturing & Agricultural Credit for 2020?

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of December 2, 2020: Sections 70.05, 70.10, 70.995, 71.07, 71.28, 71.75 and 71.77, Wis. Stats., and sec. Tax 2.12, Wis. Adm. Code.

Laws enacted and in effect after December 2, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to December 2, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

​​Contact Us​

Wisconsin Department of Revenue​
Corporation Franchise/Income Tax Assistance
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-2772
Fax: (608) 267-0834

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100161

December 2, 2020