Personal Property Exemptions
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- If property was consistently reported in Schedule C, the exemption applies
- However, property that is being moved between schedules and does not mirror prior years will prompt inquiries from the assessor
- If you are moving assets between schedules, you must provide us with a detailed asset listing with an explanation why, so we can determine if the asset should be changing
- If questions still remain we intend to inspect the property to make a final determination
*For 2019 - Property owners should not report property previously listed on Scheduled C and D1 (from Sarah Evans at Schenck)
The Wisconsin Department of Revenue (DOR) provided the information shown below at a number of presentations and calls on this topic to assessors, tax accountants, or property owners. Please find that information below:
- The state budget bill created sec. 70.111(27), Wis. Stats., which exempts from property taxes machinery, tools and patterns reported on Schedule C of the Statement of Personal Property
- The exemption only applies to property that was or would be reported on Schedule C - Machinery, Tools and Patterns, pursuant to sec. 70.30, Stats. The aid payments to taxation districts are based on this property alone being exempted.
- The exemption does not apply to manufacturing property
*Changes to Wisconsin Property Assessment Manual for 2019 Chapter 19 (scroll to Chapter 19)
Wisconsin Property Assessment Manual Equipment Guidelines View Guidelines
- The WPAM includes the following in Chapter 19 (page 22)
Implement used in an operation activity. Equipment is the type of items you would normally find in light industrial warehouses, offices, medical offices, retail stores, restaurants, bars, grocery stores, convenience stores, car washes, and the like. Some of the more common items found in these business types are:
- Warehouse storage racks
- Architects furniture and drafting materials
- Beauty salon equipment
- Bowling alley equipment
- Dentist chairs and equipment
- Desks and chairs
- Doctors’ equipment, including instruments
- Filing cases
- Furniture in motels, hotels, and rooming houses; kitchen equipment such as dishes, utensils, etc. for use in hotels and motels; and bedding
- Laundromat equipment and furniture
- Office furniture and equipment
- Opticians’ furniture and equipment
- Pool or billiard tables
- Restaurant furniture and equipment such as dishes and silverware
- Store furniture