2021 WPAM - Updated Personal Property Assessment Chapter Draft Available

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:

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.