Tower Assessment and Taxation

​​February 28, 2024

To: Assessors, Municipal Clerks, Real Property Listers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division is providing information on the assessment of towers. Assessors should complete the following steps to determine assessment jurisdiction, taxability, and listing and valuation.

1. Determine Assessment Jurisdiction – State or Local

2. Determine Taxability – Real or Personal Property

3. List and Value



WI Act 12 Information– provides topical contact information.