2020 Manufacturing and Telecommunication Notification Rolls

February 14, 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) posted the 2020 notification rolls to our website.

Note: DOR no longer mails manufacturing and telecommunication notification rolls to municipalities.


Manufacturing Notification Roll

The manufacturing notification roll identifies all real estate and personal property in your municipality currently classified as Manufacturing (Class 3) for assessment purposes as of February 15th. DOR will assess the properties in the notification roll in 2020.

Note:

  • New manufacturers must contact us by March 2, 2020, for manufacturing classification approval for assessment year 2020
  • DOR may add or remove parcels and businesses until it finalizes the assessment roll
  • 2020 Assessment rolls are available in three formats:
    • Adobe PDF – by county
    • Data file – comma separated values (CSV)
    • Web view – HTML

Steps to take

  1. Download the manufacturing property notification rolls (Adobe PDF) for your county from our Manufacturers web page; locate your municipality's roll and print a copy for your records

  2. Carefully review the notification roll to help avoid errors that impact the December tax roll

    • Items to review – Manufacturing Real Estate
      1. ANY changes in ANY tax district boundaries affecting parcels (new, amendments or dissolutions)
        1. Tax Incremental Districts (TIDs)
        2. Municipal boundaries through annexation
        3. School districts
        4. Special tax districts
      2. Changes to parcel boundaries
        1. Legal description updates
        2. Verify that the acres are correct; this helps identify missed parcel splits and combinations
      3. Changes discovered on your January 1 business occupancy check
        1. Parcels converted TO or FROM manufacturing use
        2. New manufacturing businesses in the community
        3. Moved, relocated from the community or out-of-business manufacturers
      4. Changes to manufacturing buildings
        1. Building permits issued that affected building size or use

    • Items to review – Manufacturing Personal Property
      1. ANY changes in ANY tax district boundaries affecting manufacturing personal property on affected parcels (new, amendments or dissolutions)
        1. Tax Incremental Districts (TIDs)
        2. Municipal boundaries through annexation
        3. School districts
        4. Special tax districts
      2. Taxation district coding on new manufacturing personal property accounts
      3. Manufacturers known to have relocated or closed (out of business)
      4. Leasing company reports that include equipment located at manufacturers (Exception: Locally assessed leasing companies listed on our Manufacturers web page)

  3. Missing or incorrect information – if the notification roll is missing information or is incorrect, contact the Manufacturing & Utility Bureau District Office in your area

  4. Note: The data file (CSV) and viewable web page (HTML) manufacturing assessment rolls (notification, full value and equated value) are available through the Manufacturing Assessment Roll application

Telecommunications Company (Telco) Assessment System Notification Rolls

Telco property assessed by DOR is exempt from general property taxes (sec. 70.112(4)(b), Wis. Stats.).

Telco Real Estate Notification Roll

  1. Download the telco real estate notification rolls for your county at the Telco and Other Utilities web page; locate your municipality's roll and print a copy for your records
    • Telco property assessed by DOR is exempt from general property taxes (sec. 70.112(4)(b), Wis. Stats.)
  2. Carefully review the notification roll
    • This roll identifies the telco real estate parcels located in your municipality currently assessed by DOR
    • Notify us of real estate you believe DOR should assess as telco property

Telco Personal Property List

  1. DOR assesses all telco personal property
  2. Telephone Companies Assessed by Wisconsin Department of Revenue List
    • Review this list at the Telco and Other Utilities web page
    • It identifies all companies currently classified as a Telco
    • Refer to this list to avoid double assessments on telco property in your municipality

If you have questions, contact the Manufacturing & Utility Bureau District Office in your area.

Thank you for your cooperation and assistance in developing a fair, equitable and accurate assessment roll.