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, 2023 in order to request manufacturing classification by the deadline of March 1, 2023?
   
   
5. If I do not request real property manufacturing classification by March 1, can I request classification later in the year?
   
   
6. My business moved to Wisconsin and began manufacturing products on April 30, 2023. Am I able to claim the manufacturing credit for 2023?
   
   
7. My business began manufacturing operations in Wisconsin on July 5, 2023 and at the same time applied for manufacturing status. May I claim the manufacturing and agriculture credit?
   
   
8. I requested manufacturing classification prior to March 1, 2023 and was informed on July 15, 2023 that my request was denied. A timely appeal was filed, and on February 3, 2024, I was granted manufacturing classification for the 2023 calendar year. May I file an amended franchise/income tax return to claim the manufacturing and agriculture credit in 2023?
   
   
9. Company A acquires Company B, an existing business qualified as a manufacturer in Wisconsin, on February 15, 2023. Since they did not have property on January 1, 2023, no property tax returns are required for Company A. Company B files its Form M-P on March 1, 2023. Company A requests manufacturing classification prior to March 1, 2023. Does Company A qualify for the Manufacturing & Agricultural Credit for 2023?
   
   

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

   To find out if your property is assessed as manufacturing, visit the department's online manufacturing assessment role lookup at: https://ww2.revenue.wi.gov/RETRWebRolls/application.

   For questions, contact the Department of Revenue's Manufacturing Bureau at: revenue.wi.gov/Pages/Contact/slfbmta.aspx.

   Note: Personal property tax assessments no longer apply as of January 1, 2024. Under sec. 70.995(5n), Wis. Stats., any establishment classified as manufacturing prior to January 1, 2024, is presumed to be engaged in manufacturing. Any establishment not previously classified must submit a written request to the nearest Manufacturing & Utility Bureau District Office on or before July 1 of the year for which classification is desired.

   See the Guide to Wisconsin Manufacturing Property Assessment for information on how to request classification.

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

   Yes. Property assessments can change on a yearly basis so a claimant must first verify that the property where the qualified production activities income is generated is assessed as manufacturing.

3. When are the applications for manufacturing assessments due?

   Applications to request real property manufacturing classification must be made by March 1 of the current calendar year in order to be classified for the current calendar year for property tax assessment purposes.

   Note: Personal property tax assessments no longer apply as of January 1, 2024. Under sec. 70.995(5n), Wis. Stats., any establishment classified as manufacturing prior to January 1, 2024, is presumed to be engaged in manufacturing. Any establishment not previously classified must submit a written request to the nearest Manufacturing & Utility Bureau District Office on or before July 1 of the year for which classification is desired.

   See the Guide to Wisconsin Manufacturing Property Assessment for information on how to request classification.

4. Am I required to be engaged in manufacturing operations on January 1, 2023 in order to request manufacturing classification by the deadline of March 1, 2023?

   Yes. Manufacturing real property tax classifications are performed on an assessment year basis. The assessment date is January 1st. If the taxpayer is not engaged in "manufacturing" on January 1st, DOR will not assess the taxpayer as a manufacturer. Before the next January 1st, DOR may verify manufacturing status, but the assessment as manufacturing real property would not occur until January 1 of the next assessment year.

   Note: Personal property tax assessments no longer apply as of January 1, 2024. Under sec. 70.995(5n), Wis. Stats., any establishment classified as manufacturing prior to January 1, 2024, is presumed to be engaged in manufacturing. Any establishment not previously classified must submit a written request to the nearest Manufacturing & Utility Bureau District Office on or before July 1 of the year for which classification is desired.

   See the Guide to Wisconsin Manufacturing Property Assessment for information on how to request classification.

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

   No, there are no exceptions and no extensions allowed. All classification requests must be made by March 1 for property tax assessment purposes. Applicants that miss the March 1 deadline will have to wait and request classification by March 1 of the following year.

   Note: Personal property tax assessments no longer apply as of January 1, 2024. Under sec. 70.995(5n), Wis. Stats., any establishment classified as manufacturing prior to January 1, 2024, is presumed to be engaged in manufacturing. Any establishment not previously classified must submit a written request to the nearest Manufacturing & Utility Bureau District Office on or before July 1 of the year for which classification is desired.

   See the Guide to Wisconsin Manufacturing Property Assessment for information on how to request classification.

6. My business moved to Wisconsin and began manufacturing products on April 30, 2023. Am I able to claim the manufacturing credit for 2023?

   2015 Act 55 and 2023 Act 12 provide that if the department approves a business to be classified as a manufacturer, but the business is not eligible to be listed on the department's manufacturing roll until January 1 of the following year, the business may claim the credit for the taxable year in which the approval of the manufacturing classification occurs.

7. My business began manufacturing operations in Wisconsin on July 5, 2023 and at the same time applied for manufacturing classification. May I claim the manufacturing and agriculture credit?

   Yes, if the department approves the business to be classified as a manufacturer and the approval occurs in the taxable year in which the credit is claimed.

8. I requested manufacturing classification prior to March 1, 2023 and was informed on July 15, 2023 that my request was denied. A timely appeal was filed, and on February 3, 2024, I was granted manufacturing classification for the 2023 calendar year. May I file an amended franchise/income tax return to claim the manufacturing and agriculture credit in 2023?

   Yes. As long as the manufacturing initial request was timely made and if the classification is ultimately approved.

9. Company A acquires Company B, an existing business classified as a manufacturer in Wisconsin, on February 15, 2023. Since they did not have property on January 1, 2023, no property tax returns are required for Company A. Company B files its Form M-P on March 1, 2023. Company A requests manufacturing classification prior to March 1, 2023. Does Company A qualify for the Manufacturing & Agricultural Credit for 2023?

   Company A may qualify for the manufacturing and agriculture credit for 2023 but only for the production gross receipts that are derived from the sale of tangible personal property that was produced on former Company B's property that is properly assessed as manufacturing.

   If the qualifying manufacturing property at Company B's location does not change, Company A (the new owner) does not have to apply for a new manufacturing classification at the location of Company B. DOR classifies manufacturing property by location, not by company. DOR does not combine business operations when making manufacturing assessment determinations. For example, if Company A is in City A, and Company B in City B, and the activities in both locations remained the same after the acquisition, Company A's property in City A would not be classified as manufacturing for property tax purposes in 2023. Company A's newly acquired property in City B (formerly Company B's property) would continue to be assessed as manufacturing under the new name of Company A (if they operated as Company A). In other words, by purchasing a manufacturer, Company A became eligible for the manufacturing and agricultural credit, but only with respect to its property in City B.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of April 1, 2024: secs. 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 this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

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

Guidance Document Number: 100161

April 1​​, 2024