Waste Treatment Exemption

Sec. 70.11(21), Wis. Stats.

Facilities used for the treatment of industrial wastes or air contaminants may qualify for an exemption from property taxes under state law (sec. 70.11(21) Wis. Stats.). Listed below are common questions/responses regarding this exemption.

  1. What is the definition of a waste treatment facility?

  2. What does "used exclusively" mean?

  3. What is industrial waste?

  4. What are air contaminants?

  5. What property qualifies for this exemption?

  6. Is bio-gas equipment eligible for a waste treatment exemption?

  7. If I sell the crop grown on my agricultural land where a food processor or manufacturer spreads wastewater, does the land qualify for the waste treatment exemption?

  8. How do I claim and maintain this exemption and what type of records do I need to keep?

  9. What if DOR determines that property recorded on my M-Form does not qualify for exemption? Can I appeal the decision?

  10. Where can I find more information on this exemption?


For more information, contact the DOR Manufacturing & Utility District Office in your area.


Certification statement


FOR QUESTIONS OR COMMENTS CONTACT:

MS 6-97
WISCONSIN DEPARTMENT OF REVENUE
Division of State & Local Finance
Manufacturing and Utility Bureau
PO Box 8971
Madison, WI 53708-8971
Phone: (608) 266-3845
Fax: (608) 264-6897
Email additional questions to mfgtelco@wisconsin.gov