Sharing Non-Manufacturing Omitted Taxes

Sec. 74.315, Wis. Stats.

  1. Is a municipality required to share non-manufacturing omitted taxes with other taxing jurisdictions?

  2. What are the requirements for submitting a request to share omitted taxes to DOR?

  3. What if the tax roll is not finalized by October 1?

  4. When does DOR notify municipalities of its determination?

  5. If the amount of omitted taxes on a municipality's tax roll is $5,000 or less, is the municipality required to file a request with DOR?

  6. How do I file a Request for Sharing Non-Manufacturing Omitted Taxes (Form PC-205)?

  7. If DOR determines the omitted taxes affect the equalized value, when does a municipality need to settle with other taxing jurisdictions?

  8. Where should a municipality send the state's share of omitted taxes?

  9. How many years can a municipality go back for reporting omitted property?

  1. Is a municipality required to share non-manufacturing omitted taxes with other taxing jurisdictions?

    Yes. If the Wisconsin Department of Revenue (DOR) determines the taxation district's equalized valuation changed due to the submitted omitted taxes, DOR will notify the taxation district and the taxation district must distribute the resulting collections.


  2. What are the requirements for submitting a request to share omitted taxes to DOR?

    If the total non-manufacturing omitted tax listed on a municipality's tax roll exceeds $5,000, the municipality must file a Request for Sharing Non-Manufacturing Omitted Taxes (PC-205) with DOR by October 1 in the year the omitted taxes are listed on the tax roll. (sec. 74.315, Wis. Stats.)


  3. What if the tax roll is not finalized by October 1?

    After October 1, if the roll is not finalized, the municipality must file a request (PC-205) with DOR before the next October 1.


  4. When does DOR notify municipalities of its determination?

    DOR makes our determination by November 15 for requests received by October 1. DOR then informs the municipality of the determination. Beginning with determinations in 2020, the determination notices will include a link to our website with detailed information and more information on the omitted tax request. Before 2020, DOR included a copy of the request with the determination, showing the tax amount to be shared with each taxing jurisdiction. Note: These amounts are listed on the copy even if the request is denied. A municipality may share the omitted tax even if DOR denies the request.


  5. If the amount of omitted tax on a municipality's tax roll is $5,000 or less, is the municipality required to file a request with DOR?

    No. If the total amount of omitted tax on the municipality's tax roll is $5,000 or less, a municipality is not required to file a Request for Sharing Non-Manufacuring Omitted Taxes (Form PC-205) with DOR.


  6. How do I file a Request for Sharing Non-Manufacturing Omitted Taxes (Form PC-205)?

    You must electronically file (e-file) Form PC-205. This form is located in My DOR Government Account. For more information, review our Online Filing Help – Using My DOR Government Account.


  7. If DOR determines the omitted taxes affect the equalized value, when does a municipality need to settle with other taxing jurisdictions?

    Once the taxes are collected, the taxation district must distribute the taxes in the January or February settlement under state law (secs. 74.23 (1) (a) 5, 74.25 (1) (a) 4m, and 74.30 (1) (dm), Wis. Stats.).


  8. Where should a municipality send the state's share of omitted taxes?

    Since January 1, 2017 (per Wisconsin Act 59), the state eliminated the forestation state tax.

    For omitted taxes before January 1, 2017, send the state's payment to:

    Department of Natural Resources, FN/2
    PO Box 7921
    Madison, WI 53707-7921

    Include:

    • Statement identifying the funds are for taxes collected on omitted property
    • Municipality's name


  9. How many years can a municipality go back for reporting omitted property?

    You may report omitted property for the previous two years for real or personal property, unless previously reassessed for the same year or years. This does not apply to manufacturing property assessed by DOR.


Certification statement


FOR QUESTIONS OR COMMENTS CONTACT:

MS 6-97
WISCONSIN DEPARTMENT OF REVENUE
Local Government Services Bureau
PO Box 8971
Madison, WI 53708-8971
Fax: (608) 264-6887
Email additional questions to lgs@wisconsin.gov