Sharing Non-Manufacturing Omitted Taxes

Sec. 74.315, Wis. Stats.

Is a municipality required to share non-manufacturing omitted taxes with other taxing jurisdictions?

Yes. If the Wisconsin Department of Revenue (DOR) determines the taxation district's equalized valuation changed due to the submitted omitted taxes, DOR will notify the taxation district and the taxation district must distribute the resulting collections.

What are the requirements for submitting a request to share omitted taxes to DOR?

A municipality must file Requests for Sharing Non-Manufacturing Omitted Taxes (Form PC-205) with DOR by October 1 in the year the omitted taxes are listed on the tax roll for each single description of property with taxes of $250 or more. (sec. 74.315, Wis. Stats.)

What if the tax roll is not finalized by October 1?

After October 1, if the roll is not finalized, the municipality must file a request (PC-205) with DOR before the next October 1.

When does DOR notify municipalities of its determination?

DOR makes our determination by November 15 for requests received by October 1. DOR then informs the municipality of the determination. Beginning with determinations in 2020, the determination notices will include a link to our website with detailed information and more information on the omitted tax request. Before 2020, DOR included a copy of the request with the determination, showing the tax amount to be shared with each taxing jurisdiction. Note: These amounts are listed on the copy even if the request is denied. A municipality may share the omitted tax even if DOR denies the request.

If the amount of omitted tax is less than $250, is the municipality required to file a request with DOR?

No. If the amount of omitted tax is less than $250, a municipality is not required to file a Request for Sharing Non-Manufacturing Omitted Taxes (Form PC-205) with DOR.

How do I file a Request for Sharing Non-Manufacturing Omitted Taxes (Form PC-205)?

You must electronically file (e-file) Form PC-205. This form is located in My DOR Government Account. For more information, review our Online Filing Help – Using My DOR Government Account.

If DOR determines the omitted taxes affect the equalized value, when does a municipality need to settle with other taxing jurisdictions?

Once the taxes are collected, the taxation district must distribute the taxes in the January or February settlement under state law (secs. 74.23 (1) (a) 5, 74.25 (1) (a) 4m, and 74.30 (1) (dm), Wis. Stats.).

How many years can a municipality go back for reporting omitted property?

You may report omitted property for the previous two years for real or personal property, unless previously reassessed for the same year or years. This does not apply to manufacturing property assessed by DOR.

What if a parcel or an improvement was not applied to the tax roll after the BOR?

For omitted property, according to sec. 70.44, Wis. Stats., and Chapter 7 of the Wisconsin Property Assessment Manual, any property discovered to be omitted for the current year after the BOR has adjourned will be assessed and taxed in the next year as omitted. File Form PC-205 in the next year if the omitted value is $250 or more. If the omitted value is less than $250, you do not have to File Form PC-205.

State of Wisconsin