December 10, 2020
To: Certified Assessors, Public Assessor List, County Real Property Listers, Treasurers, Clerks, Registers of Deeds, Municipal Clerks and Treasurers
The Wisconsin Department of Revenue (DOR) is providing an updated
DRAFT of Chapter 19, Personal Property Assessment, for the 2021 Wisconsin Property Assessment Manual (WPAM).
Sec.
70.111(19)(b), Wis. Stats., provides an exemption for recreational mobile homes (RMH) as defined under sec.
66.0435(1)(hm), Wis. Stats. The exemption has been applied to only those RMHs that are personal property. On November 13, 2020 Tax Appeals Commission (TAC) ruled that secs.
70.111(19)(b), and
66.0435(1)(hm), Wis. Stats., exempt RMHs whether the RMH is personal property or real property.
The draft updates to Chapter 19 address this ruling:
- The exemption applies to:
- RMHs defined in sec.
66.0435(1)(hm), Wis. Stats.
- Steps and a platform, not exceeding 50 square feet that lead to a doorway of a RMH
- Exemption does not apply to:
- Land where the RMH is located
- Other additions, attachments, decks or patios (ex: garages, foundations, sheds)
- RMH is a prefabricated structure that either exceeds 400 square feet or is not certified by the manufacturer as complying with the code promulgated by the American National Standards Institute as ANSI A119.5
- RMH is not designed to be towed and used primarily as temporary living quarters
Contact us with any questions or comments by Friday, December 18: bapdor@wisconsin.gov
DOR plans to post the final 2021 WPAM the week of December 21, 2020.