Statement of Taxes (SOT)

Sec. 69.61, Wis. Stats.

What is an SOT?

The SOT is a form the municipality electronically files (e-files) with the Wisconsin Department of Revenue (DOR) after the tax roll is completed. After submitting the SOT, the municipality sends a copy to the county treasurer and keep a copy for the district's records.

SOT has two important purposes:
- Summarizes all taxes and charges placed on the tax roll for collection
- Enables a clerk to uniformly report the taxation district taxes and charges to DOR

What is the deadline to file an SOT?

You must file the SOT with DOR by the third Monday in December.

How do I file an SOT?

You must electronically file (e-file) your SOT by using our e-file form:
- E-file form - located at: revenue.wi.gov/Pages/OnlineServices/slfiling.aspx
- Note: After filing, send a copy to the county treasurer and keep a copy for the district’s records

Why is it important to submit a complete and accurate SOT?

Accurate reporting is very important since DOR uses the reported taxes to determine general property tax relief. DOR also uses the data to administer taxation for railroads, other public utilities and special taxes.

Municipality should not file its SOT, until:
- All adjustments are made to the tax roll
- Total tax roll amount is known, including any overrun or underrun
Municipality must file its SOT when:
- Tax roll is complete, summarized, and returned to the clerk
- Tax Increment Worksheet is completed (if applicable)
Note: The information needed to file the SOT is in the summary of your computerized tax roll provided by the county. To avoid producing incorrect tax bills, you must reconcile the mill rate worksheet with the SOT. If you have questions regarding the amounts on the tax roll or mill rate worksheet, contact your county treasurer.

Why did the Wisconsin Department of Revenue contact us about our Managed Forest Land (MFL) or Private Forest Crop (PFC) acreage?

If DOR contacted your municipality, it may be because the acreage you reported on the SOT did not match the acreage you reported on the Statement of Assessment (SOA), and you did not provide an explanation as to why acreage did not agree.

How do I report our chargeback on the SOT?

If you reported a sec. 70.43 corrections of errors on Line 23 of the SOA, report the corresponding amount of net taxes or refund due in Section I of the SOT. If you refunded or rescinded taxes, your correction will be a negative value.

How do I report our omitted property on the SOT?

If you reported a sec. 70.44, omitted property from prior years on Line 23 of the SOA, report the corresponding amount of net taxes due in Section H of the SOT.

How do I amend our SOT?

You must submit an amended SOT on our website at revenue.wi.gov/Pages/OnlineServices/slfiling.aspx. Note: The "Amended" box is automatically checked.

Where can I find our final SOT?

DOR posts the Final SOTs to our website the following year at revenue.wi.gov/Pages/Report/s.aspx.

Are there additional resources for the SOT process?

Yes. Review Publication PA-502: Assessment and Tax Roll Instructions for Clerks. This publication provides an overview of the SOT and other processes a clerk and/or treasurer may be responsible for throughout the year.

How does the SOT affect the Levy Limit Worksheet?

The actual levy on the Levy Limit Worksheet is calculated from the SOT, Sec. C, Line 6 (All other town, village or city taxes) plus/minus Sec. F, Line 6 (Underrun/Overrun). If your municipality is reporting a large underrun or overrun on the SOT, this may affect its levy limit.

State of Wisconsin