34—Fabricated metal products, machinery and transportation equipment.
36—Electrical and electronic machinery, equipment and supplies.
38—Measuring, analyzing and controlling instruments; photographic, medical and optical goods; watches and clocks.
Scrap processors using large machines processing iron, steel or nonferrous scrap metal and whose principal product is scrap iron and steel or nonferrous scrap metal for sale for remelting purposes.
Processors of waste paper, fibers or plastics using large machines for recycling purposes.
For purposes of subs. (1)
"manufacturing, assembling, processing, fabricating, making or milling" includes the entire productive process and includes such activities as the storage of raw materials, the movement thereof to the first operation thereon, and the packaging, bottling, crating or similar preparation of products for shipment.
Whenever real property or tangible personal property is used for one, or some combination, of the processes mentioned in sub. (3)
and also for other purposes, the department of revenue, if satisfied that there is substantial use in one or some combination of such processes, may assess the property under this section. For all purposes of this section the department of revenue shall have sole discretion for the determination of what is substantial use and what description of real property or what unit of tangible personal property shall constitute "the property" to be included for assessment purposes, and, in connection herewith, the department may include in a real property unit, real property owned by different persons. Vacant property designed for use in manufacturing, assembling, processing, fabricating, making or milling tangible property for profit may be assessed under this section or under s. 70.32 (1)
, and the period of vacancy may not be the sole ground for making that determination. In those specific instances where a portion of a description of real property includes manufacturing property rented or leased and operated by a separate person which does not satisfy the substantial use qualification for the entire property, the local assessor shall assess the entire real property description and all personal property not exempt under s. 70.11 (27)
. The applicable portions of the standard manufacturing property report form under sub. (12)
as they relate to manufacturing machinery and equipment shall be submitted by such person.
Commencing January 1, 1974, and annually thereafter, the department of revenue shall assess all property of manufacturing establishments included under subs. (1)
as of the close of January 1 of each year. In assessing lands from which metalliferous minerals are being extracted and valued for purposes of the tax under s. 70.375
, the value of the metalliferous mineral content of such lands shall be excluded.
Prior to February 15 of each year the department of revenue shall notify each municipal assessor of the manufacturing property within the taxation district that will be assessed by the department during the current assessment year.
Each manufacturing property assessed by the department of revenue shall be entered on a state manufacturing property assessment roll for each municipality that has manufacturing property as set forth in subs. (1)
. Notification of the individual manufacturing property assessments contained in the roll shall be furnished by the department to the municipal clerk.
Each 5 years, or more frequently if the department of revenue's workload permits and if in the department's judgment it is desirable, the department of revenue shall complete a field investigation or on-site appraisal at full value under ss. 70.32 (1)
of all manufacturing property in this state.
The secretary of revenue shall establish a state board of assessors, which shall be comprised of the members of the department of revenue whom the secretary designates. The state board of assessors shall investigate any objection filed under par. (c)
if the fee under that paragraph is paid. The state board of assessors, after having made the investigation, shall notify the person assessed or the person's agent and the appropriate municipality of its determination by 1st class mail. Beginning with objections filed in 1989, the state board of assessors shall make its determination on or before April 1 of the year after the filing. If the determination results in a refund of property taxes paid, the state board of assessors shall include in the determination a finding of whether the refund is due to false or incomplete information supplied by the person assessed. The person assessed or the municipality having been notified of the determination of the state board of assessors shall be deemed to have accepted the determination unless the person or municipality files a petition for review with the clerk of the tax appeals commission as provided in s. 73.01 (5)
and the rules of practice promulgated by the commission. If an assessment is reduced by the state board of assessors, the municipality affected may file an appeal seeking review of the reduction, or may, within 30 days after the person assessed files a petition for review, file a cross-appeal, before the tax appeals commission even though the municipality did not file an objection to the assessment with the board. If the board does not overrule a change from assessment under this section to assessment under s. 70.32 (1)
, the affected municipality may file an appeal before the tax appeals commission. If an assessment is increased by the board, the person assessed may file an appeal seeking review of the increase, or may, within 30 days after the municipality files a petition for review, file a cross-appeal, before the commission even though the person did not file an objection to the assessment with the board.
The department of revenue shall annually notify each manufacturer assessed under this section and the municipality in which the manufacturing property is located of the full value of all real and personal property owned by the manufacturer. The notice shall be in writing and shall be sent by 1st class mail. In addition, the notice shall specify that objections to valuation, amount or taxability must be filed with the state board of assessors within 60 days of issuance of the notice of assessment, that objections to a change from assessment under this section to assessment under s. 70.32 (1)
must be filed within 60 days after receipt of the notice, that the fee under par. (c)
must be paid and that the objection is not filed until the fee is paid. A statement shall be attached to the assessment roll indicating that the notices required by this section have been mailed and failure to receive the notice does not affect the validity of the assessments, the resulting tax on real or personal property, the procedures of the tax appeals commission or of the state board of assessors or the enforcement of delinquent taxes by statutory means.
All objections to the amount, valuation, taxability or change from assessment under this section to assessment under s. 70.32 (1)
of property shall be first made in writing on a form prescribed by the department of revenue and shall be filed with the state board of assessors within the time prescribed in par. (b)
. A $45 fee shall be paid when the objection is filed unless a fee has been paid in respect to the same piece of property and that appeal has not been finally adjudicated. The objection is not filed until the fee is paid. Neither the state board of assessors nor the tax appeals commission may waive the requirement that objections be in writing. Persons who own land and improvements to that land may object to the aggregate value of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land.
A municipality may file an objection with the state board of assessors to the amount, valuation or taxability under this section or to the change from assessment under this section to assessment under s. 70.32 (1)
of a specific property having a situs in the municipality, whether or not the owner of the specific property in question has filed an objection. Objection shall be made on a form prescribed by the department and filed with the board within 60 days of the date of the issuance of the assessment in question. A $45 filing fee shall be paid when the objection is filed unless a fee has been paid in respect to the same piece of property and that appeal has not been finally adjudicated. The objection is not filed until the fee is paid. The board shall forthwith notify the person assessed of the objection filed by the municipality.
The department shall refund filing fees paid under par. (c)
if the appeal in respect to the fee is denied because of lack of jurisdiction.
Upon completion of and review by the tax appeals commission and receipt of the statement of assessments required under s. 70.53
, the department of revenue shall be responsible for equating all full-value manufacturing property assessments entered in the manufacturing property assessment roll to the general level of assessment of all other property within the individual taxation district. Thereafter, the manufacturing property assessment roll shall be delivered to the municipal clerk and annexed to the municipal assessment roll containing all other property.
No manufacturing property assessment may be reviewed in a proceeding under s. 70.75
, but such assessment may be reviewed in reassessment proceedings under s. 70.75 (1)
Any aggrieved party may appeal a determination by the tax appeals commission under sub. (8)
to the circuit court for Dane county under s. 73.015
Municipalities, and counties with a county assessor system, shall have access to all manufacturing property for the purpose of making appraisals of valuation of such property and may employ appraisal personnel, who need not be certified under s. 70.05 (4)
, for such purpose.
If any county appoints a county assessor under s. 70.99
, the department of revenue shall nevertheless assess the property described in subs. (1)
and shall continue to assess such property when required by this section, and the notice to the municipal assessor required by sub. (6)
shall, in such case be made directly to the county assessor.
The department of revenue shall prescribe a standard manufacturing property report form that shall be submitted annually for each real estate parcel and each personal property account on or before March 1 by all manufacturers whose property is assessed under this section. The report form shall contain all information deemed necessary by the department and shall include, without limitation, income and operating statements, fixed asset schedules and a report of new construction or demolition. Failure to submit the report shall result in denial of any right of redetermination by the state board of assessors or the tax appeals commission. If any property is omitted or understated in the assessment roll in any of the next 5 previous years, the assessor shall enter the value of the omitted or understated property once for each previous year of the omission or understatement. The assessor shall designate each additional entry as omitted or understated for the year 19.. (giving year of omission or understatement). The assessor shall affix a just valuation to each entry for a former year as it should have been assessed according to the assessor's best judgment. Taxes shall be apportioned and collected on the tax roll for each entry, on the basis of the net tax rate for the year of the omission, taking into account credits under s. 79.10
, and interest shall be added at the rate of 0.0267% per day for the period of time between the date when the form is required to be submitted and the date when the assessor affixes the just valuation.
The department of revenue shall allow an extension to April 1 of the due date for filing the report forms required under par. (a)
if a written application for an extension, stating the reason for the request, is filed with the department before March 1.
Unless the taxpayer shows that the failure is due to reasonable cause, if a taxpayer fails to file any form required under par. (a)
for property that the department of revenue assessed during the previous year by the due date or by any extension of the due date that has been granted, the taxpayer shall pay to the department of revenue a penalty of the greater of $10 or 0.05% of the previous year's full value assessment not to exceed $1,000. If the form required under par. (a)
for property that the department of revenue assessed during the previous year is not filed within 30 days after the due date or within 30 days after any extension, the taxpayer shall pay to the department of revenue a 2nd penalty of the greater of $10 or 0.05% of the previous year's full value assessment not to exceed $1,000. Penalties are due 30 days after they are assessed and are delinquent if not paid on or before that date. The department may refund all or part of any penalty it assesses under this paragraph if it finds reasonable grounds for late filing.
Any property assessment increased by the reviewing authority under s. 70.511
shall be entered in the assessment roll as prescribed under sub. (12)
In the sections of this chapter relating to assessment of property, when the property involved is a manufacturing property subject to assessment under this section, the terms "local assessor" or "assessor" shall be deemed to refer also to the department of revenue except as provided in sub. (10)
History: 1973 c. 90
; 1975 c. 39
; 1977 c. 29
, 1646 (3)
, 1647 (5m)
, 1656 (38)
; 1977 c. 31
; 1977 c. 300
; 1977 c. 328
; 1979 c. 34
, 2102 (39) (g)
; 1979 c. 221
; 1981 c. 20
; 1983 a. 27
; 1983 a. 275
s. 15 (8)
; 1985 a. 29
; 1985 a. 120
s. 3202 (46)
; 1987 a. 27
; 1989 a. 31
; 1991 a. 39
; 1993 a. 307
; 1995 a. 227
Board of assessors committed jurisdictional error by disregarding market adjustments which were not disputed during assessment review proceedings. This section does not contravene either uniform taxation or equal protection clauses. State ex rel. Ft. How. Paper v. Lake Dist. Bd. 82 W (2d) 491, 263 NW (2d) 172.
Sub. (1) (a) does not include all structures used predominately in support of manufacturing as manufacturing property, but limits qualifying support structures to warehouses, storage facilities and office structures. Sub. (2) defines activities or industries that are considered manufacturing, but does not create a category of manufacturing property independent of sub. (1) (a). S.C. Johnson, Inc. v. DOR, 202 W (2d) 715, 552 NW (2d) 102 (Ct. App. 1996).