March 29, 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 and taxation of mobile homes. Assessors should complete the following steps to determine taxability, listing and valuation.
2023 Wisconsin Act 12 repealed the real and personal property definitions specific to manufactured and mobile homes under sec. 70.043, Wis. Stats., and created sec. 70.17(3), Wis. Stats., which requires real property assessment of manufactured and mobile homes unless they are subject to a parking permit fee or qualify for exemption under state law.
1. Determine if Exempt
- See pages 18-13 to 18-20 of the Wisconsin Property Assessment Manual (WPAM)
- Camping trailers
- Exempt personal property – camping trailers that meet all of the following:
- a vehicle with a collapsible or folding structure
- designed for human habitation
- and towed upon a highway by a motor vehicle during the year prior to the assessment date
- State laws: secs. 70.111(19)(a) and 340.01(6m), Wis. Stats.
- Exemption does not apply to:
- Land where the trailer is located
- Additions, attachments, decks or patios
- Trailers that are not towed upon a highway by a motor vehicle during the year prior to the assessment date (e.g. was not towed on the highway during 2023 for the January 1, 2024, assessment)
- Apply the "Determining Real or Personal Property" process starting on page 18-1 of the WPAM to determine taxability. Proceed to Step 2 if taxable.
- Recreational mobile homes (RMH)
- Exempt from property tax whether real or personal property:
- 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
- State laws: secs. 70.111(19)(b) and 66.0435(1)(hm), Wis. Stats.
- Mobile homes subject to the monthly mobile home parking permit fee
- Exempt from property tax whether real or personal property
- State laws: secs. 70.112(7) and 66.0435(3), Wis. Stats.
- Motor vehicles
- Exempt personal property (e.g. buses and vans)
- State law: sec. 70.112(5), Wis. Stats.
- Merchant's Stock
- Exempt personal property (e.g. vacant mobile homes for sale by a dealer)
- State law: sec. 70.111(17), Wis. Stats.
- Continue to step 2 if none apply
2. List and Value
- Sec. 70.17(3), Wis. Stats., requires real property assessment of mobile homes unless they are subject to a parking permit fee or qualify for exemption under state law
- Contact the property owner(s)
- Option A: list and value the mobile home with the land parcel where the mobile home is located
- Update the existing parcel's real property listing and valuation to include the land and all buildings, improvements, fixtures and rights and privileges appertaining thereto
- Option B: list and value the mobile home separately on a new parcel
- Review existing recorded information
- State laws provide a variety of ways to create a separate parcel if an existing legal description is not available – certain processes are a land division (certified survey map) and others are not (metes and bounds description) – see pages 18-10 to 18-12 of the WPAM
- Sec. 706.05(2m(b)3, Wis. Stats., allows abbreviated legal description for descriptions of property under sec. 70.17 (3),Wis. Stats.
- A recommended abbreviated description contains town, range, section, quarter section, quarter-quarter, or Government Lot number and reference to the land parcel number/document where the improvement is located
- Separate tax bills for the year when separate parcels are created is possible
- Sec. 70.323, Wis. Stats., allows separate tax bills for the year when a parcel division is complete
- See page 18-12 of the WPAM
Resources
Questions
WI Act 12 Information – provides topical contact information