​​ Sec. 70.337, Wis. Stats.

1. Who should file the tax exempt property data and by when​?


2. What does the municipal clerk do with the data?


3. Which property types require a report?


4. What if a property owner doesn't file a Tax Exempt Report (Form PC-220) with their municipal clerk or the assessor doesn't know the property's value?

1. Who should file the tax exempt property data and by when?
   
   

   In even years, the property owner (or representative) must file the Tax Exemption Report (Form PC‑220) for single parcels or Form PC‑220A for multiple parcels, with the Municipal Clerk no later than March 31. (sec. 70.337, Wis. Stats.)



2. What does the municipal clerk do with the data?
   
   

   The clerk compiles the data and enters it on the Taxation District Exemption Summary Report (Form PC-226).



3. Which property types require a report?
   
   

   Must file a report for: (sec. 70.11, Wis. Stats.)

   1. Church/Religious - place of Worship (sec. 70.11(4), Wis. Stats.)
   2. Other Church/Religious (sec. 70.11, Wis. Stats.)
   3. Private Educational Schools (sec. 70.11(4), Wis. Stats.)
   4. Private Colleges (sec. 70.11(3), Wis. Stats.)
   5. Other Education (sec. 70.11, Wis. Stats.)
   6. Medical facility - (includes religious), Non-Profit Hospital (sec. 70.11(4m), Wis. Stats.)
   7. Medical Research Foundation (sec. 70.11(25), Wis. Stats.)
   8. Other Medical Facility (sec. 70.11, Wis. Stats.)
   9. Housing - (includes religious), Nursing Home (sec. 70.11(4),(19), Wis. Stats.)
   10. Retirement Home (sec. 70.11(3a),(4), Wis. Stats.)
   11. Other Housing (sec. 70.11(3a),(18),(19), Wis. Stats.)
   12. Public Benefit - YMCA/YWCA, Scouts, Boys' Club, Youth Hockey (sec. 70.11(12),(32), Wis. Stats.)
   13. Lions Camp, Bible Camp, Camp for Handicapped (sec. 70.11(10m),(11),(22), Wis. Stats.)
   14. Women's Club, Historical Society, Library Assoc. (sec. 70.11(4),(31m), Wis. Stats.)
   15. Fraternal, Labor/Farmers' Temple, Agri Fair (sec. 70.11(4),(5),(16),(17), Wis. Stats.)
   16. Nonprofit Radio, theatre, Art Gallery (sec. 70.11(14),(29),(29m), Wis. Stats.)
   17. Sports and Entertainment Facility/Stadium (sec. 70.11(31)(36), Wis. Stats.)
   18. Humane Society (sec. 70.11(28), Wis. Stats.)
   19. Historical Site, Public Trust (sec. 70.11(9),(20),(34),(35), Wis. Stats.)
   20. All other (sec. 70.11, Wis. Stats.)
   
   

   Do not have to file a report for: (sec. 70.11, Wis. Stats.)

   1. Property owned by the Federal, State, County and Municipal Governments including State and county forests
   2. Cemeteries, exempt under sec. 70.11(13), Wis. Stats.
   3. Archeological sites, exempt under sec. 70.11(13m), Wis. Stats.
   4. Manure storage facilities, exempt under sec. 70.11(15), Wis. Stats.
   5. Secondary containment structures used to prevent leakage of liquid fertilizer or pesticides, exempt under sec. 70.11(15m), Wis. Stats.
   6. Treatment plant and pollution abatement equipment, exempt under sec. 70.11(21), Wis. Stats.
   7. All perennial plants that produce an annual crop, exempt under sec. 70.77(30), Wis. Stats.
   8. Property of housing authorities exempt under sec. 70.11(18), Wis. Stats., if a payment in lieu of taxes is made for that property
   9. Lake beds owned by the State
   10. Highways, as defined in sec. 340.01(22), Wis. Stats.
   11. Utility property assessed under Chapter 76
   12. Public School and Public Technical college districts
   
   
4. What if a property owner doesn't file a Tax Exempt Report (Form PC-220) with their municipal clerk or the assessor doesn't know the property's value?
   
   

   Tax exemption report filing details (sec. 70.337, Wis. Stats.):

   1. Property owner files property tax exemption request (Form PR-230) with assessor by March 1 each year
   Note: The clerk can obtain a list from the assessor or county real property lister and send the form to property owner (sec. 70.337, Wis. Stats.); however, this is not required
   2. Property owner files Form PC-220 with their municipal clerk by March 31 of each even-numbered year, under sec. 70.337, Wis. Stats.
   3. Clerk uses the PC-220 form information to complete the Taxation District Exemption Summary Report (Form PC-226) located in MyDORGov
   4. If the municipal clerk does not receive the PC-220 form by March 31 of the even-numbered year, the clerk will send the property owner a notice by certified mail stating the property will be appraised at the owner’s expense within 30 days of the date the notice is sent. Either the assessor or person hired by the assessor will conduct the appraisal. (sec. 70.337(6), Wis. Stats.)