Manufacturing Omitted Property and Correction of Error Rolls 2018

Division of State and Local Finance Manufacturing & Utility Bureau

Manufacturing omitted property assessment rolls and correction of error assessment rolls are produced at the same time as a municipality's 2018 equated manufacturing assessment roll. To determine whether a municipality's manufacturing assessments have been finalized for 2018 property tax rolls, review the Equated Rolls Status Report. The status report and list of omitted property and corrections or errors are updated periodically beginning in October until all municipalities have been equated. Municipalities cannot be equated until they have successfully filed their 2018 Final Statement of Assessment (SOA).

The links below include manufacturing (MFG) assessment rolls produced to date for municipalities with:

  • Omitted manufacturing real estate and/or personal property discovered and assessed during 2018 - omitted during 2013-2017
  • Correction of errors by assessors - palpable errors made in 2017, discovered and corrected in 2018

Information for municipal clerks on omitted property assessments and correction of errors by assessors may be found in DOR publication PA502 - Assessment and Tax Roll Instructions for Clerks.

Manufacturing Omitted Property Assessment Rolls

Manufacturing omitted property rolls contain assessments for any manufacturing property discovered to have been omitted from any of the five prior year manufacturing assessment rolls. When omitted property is discovered, DOR notifies municipalities and manufacturing property owners by mailing an omitted manufacturing property assessment notice. If your municipality received a notice of omitted manufacturing property during 2018, locate the associated omitted property roll(s) on this webpage, download, print a copy for your records, and calculate the omitted property tax due.

Refer to the Omitted Property Interest Calculation Information Sheet for instructions on calculating omitted property taxes and interest.

The manufacturing omitted property rolls contain the following information:

  • Year of omission - limited to the five prior assessment years
  • Aggregate assessment ratio of municipality for year of omission - local level of assessment
  • School district code
  • Manufacturing property owner name and mailing address
  • Location of real estate or personal property omitted
  • Local parcel numbers and DOR account identifiers
  • Taxation district(s)
  • Total assessed value of omitted property
  • Columns for calculating omitted property tax due

Statutory reference: sec. 70.44 and sec 70.995(12)(a), Wis. Stats.

Manufacturing Correction of Error by Assessor Assessment Rolls

The manufacturing correction of error assessment roll contains adjustments to prior year manufacturing assessments correcting palpable errors discovered after property tax were extended. When a palpable error is discovered, DOR notifies municipalities and manufacturing property owners by mailing a correction of error assessment notice. If your municipality received a manufacturing correction of error notice during 2018, locate the associated correction of error roll(s) on this webpage, download, print a copy for your records, and calculate the additional property tax due or the amount of the property tax refund.

The manufacturing correction of error by assessor property roll contains the following information:

  • Year corrected - limited to the prior year
  • Aggregate assessment ratio for prior year - local level of assessment
  • School district code
  • Manufacturing property owner name and mailing address
  • Location of real estate or personal property corrected
  • Local parcel numbers and DOR account identifiers
  • Taxation district(s)
  • Prior year assessment - real estate (land, improvements, total) or personal property (total)
  • Corrected assessment
  • Amount of adjustment to prior year assessment (the correction)
  • Columns for calculating property tax due or to be refunded

Statutory reference: sec. 70.43 and sec. 74.33 (1), Wis. Stats.

Notes:

  • Only completed municipal assessment rolls appear in the county documents
  • Equated manufacturing assessment rolls are used by municipalities to extend property taxes
  • DOR will not change the manufacturing equated assessment roll

If you have questions, contact the Manufacturing & Utility District Office in your area.