Pipeline Assessment and Taxation

April 19, 2024

To: Assessors
Municipal Clerks and Treasurers
County Clerks, Treasurers, Real Property Listers, and Register of Deeds

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



  • Property assessment – bapdor@wisconsin.gov
  • State-assessed pipelines – utility@wisconsin.gov