Sharing Non-Manufacturing Omitted Taxes

  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. Where do I get Form PC-205, Request for Sharing of Non-Manufacturing Omitted Property Tax?
  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?

  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 omitted taxes affect the municipality's equalized value.

  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 of 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?

    If the total non-manufacturing omitted tax listed on the tax roll exceeds $5,000 after the roll is 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. DOR includes 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 taxes 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 is $5,000 or less, a municipality is not required to file a Request for Share of Non-Manufacturing Omitted Property Tax (PC-205) with DOR.

  6. Where do I get Form PC-205, Request for Sharing of Non-Manufacturing Omitted Property Tax?

    Form PC-205 is located at: revenue.wi.gov/Pages/Form/govtvc-Home.aspx. You must electronically file this form.

  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 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?

    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

​FOR MORE INFORMATION PLEASE 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

​July 13, 2015