2026 Tower Assessment and Exemption Reminder

January 15, 2026

To: Assessors

The Wisconsin Department of Revenue (DOR), State and Local Finance Division is providing a reminder of the new exemption for Radio, Cellular, and Telecommunication Towers under state law (sec. 70.11 (48), Wis. Stats.). The exemption is effective as of January 1, 2026. Assessors should complete the following steps to determine taxability of towers.

1. Determine Assessment Jurisdiction – State or Local
   • Review DOR's:
     • State assessed telco list – it is updated in March after 2026 classification review. If a tower is owned by a state assessed telco, it will be assessed by DOR.
     • State assessed tower roll – it is updated in February each year and is not yet all-inclusive
   • If a telco company or tower is not listed, contact DOR's Manufacturing & Utility Bureau district office at mfgtelco@wisconsin.gov
   • DOR assesses the tower – no action required by local assessors
   • DOR does not assess the tower – local assessors continue to step 2
2. Determine – Real or Personal Property
• Apply state law and case law to determine whether a tower is real property or exempt personal property
  • See the Personal Property Exemption Common Questions
  • Chapter 18 of the Wisconsin Property Assessment Manual (WPAM) provides additional details
• If the tower is:
  • Personal property – tower is exempt, no action required by the tower owner
  • Real property – continue to step 3
3. Tower is Real Property – State Law Requires the Property Tax Exemption Request (PR-230)
   • Contact the property owners in advance of March 1, offer resources:
     • Property Tax Exemption Request Form (PR-230) – Work with requestors to complete the form
       Note: The PR-230 may be used for multiple parcels within the same municipality.
     • List of documents and information necessary to determine qualification for exemption
   • PR-230 received by March 1
     • Review the request and any attachments to determine if the property qualifies for exemption under sec. 70.11 (48), Wis. Stats.
     • The law provides an exemption under two scenarios, the property is used:
       1. Exclusively to support equipment that provides telecommunications services as defined in sec. 76.80 (3), Wis. Stats.
       2. As digital broadcasting equipment for radio, television, or video service as defined in sec. 66.0420 (2) (y), Wis. Stats.
   • PR-230 not received by March 1
   • List and value – see Chapter 18 of the WPAM

Resources

• Personal Property Exemption common questions
• Wisconsin Property Assessment Manual
• Guide for Property Owners
• 2023 WI Act 12 Information

Questions?

• State assessment – contact mfgtelco@wisconsin.gov
• Exemption information – contact bapdor@wisconsin.gov