Manufacturing Omitted Property and Correction of Error Rolls 2024

​​​​​​Manufacturing omitted property assessment rolls and correction of error assessment rolls are produced at the same time as a municipality's 2024 equated manufacturing assessment roll. To determine whether a municipality's manufacturing assessments are finalized for 2024 property tax rolls, review the Equated Rolls Status Report. The Wisconsin Department of Revenue (DOR) periodically updates the status report and list of omitted property and corrections or errors in October until all municipalities are equated. Municipalities cannot be equated until they have successfully filed their 2024 Final Statement of Assessment (SOA).

The files below include manufacturing (MFG) assessment rolls produced to date for municipalities with:

  • Omitted manufacturing real estate and/or personal property discovered and assessed during 2024 (omitted during 2019-2023)
  • Correction of errors by assessors - palpable errors made in 2023, discovered and corrected in 2024

Manufacturing Assessment Rolls to Date:

Information for municipal clerks on omitted property assessments and correction of errors by assessors is located in DOR publication PA502 - Assessment and Tax Roll Instructions for Clerks.

Manufacturing Omitted Property Assessment Rolls

Manufacturing omitted property rolls contain assessments for any manufacturing property discovered that was omitted from any of the five prior year manufacturing assessment rolls. When omitted property is discovered, DOR notifies municipalities and manufacturing property owners by mailing an omitted manufacturing property assessment notice. If your municipality received a notice of omitted manufacturing property during 2024, locate the associated omitted property roll(s) on this web page, download, print a copy for your records, and calculate the omitted property tax due.

Refer to the Omitted Property Interest Calculation Information Sheet for instructions on calculating omitted property taxes and interest.

Manufacturing omitted property rolls contain:

  • Year of omission - limited to the five prior assessment years
  • Aggregate assessment ratio of municipality for year of omission - local level of assessment
  • School district code
  • Manufacturing property owner name and mailing address
  • Location of real estate or personal property omitted
  • Local parcel numbers and DOR account identifiers
  • Taxation district(s)
  • Total assessed value of omitted property
  • Columns for calculating omitted property tax due

Statutory reference: sec. 70.44 and sec 70.995(12)(a), Wis. Stats.

Manufacturing Correction of Error by Assessor Assessment Rolls

The manufacturing correction of error assessment roll contains adjustments to prior year manufacturing assessments correcting palpable errors discovered after property tax were extended. When a palpable error is discovered, DOR notifies municipalities and manufacturing property owners by mailing a correction of error assessment notice. If your municipality received a manufacturing correction of error notice during 2024, locate the associated correction of error roll(s) on this web page, download, print a copy for your records, and calculate the additional property tax due or the amount of the property tax refund.

Manufacturing correction of error by assessor property roll contains:

  • Year corrected - limited to the prior year
  • Aggregate assessment ratio for prior year - local level of assessment
  • School district code
  • Manufacturing property owner name and mailing address
  • Location of real estate or personal property corrected
  • Local parcel numbers and DOR account identifiers
  • Taxation district(s)
  • Prior year assessment - real estate (land, improvements, total) or personal property (total)
  • Corrected assessment
  • Amount of adjustment to prior year assessment (the correction)
  • Columns for calculating property tax due or to be refunded

Statutory reference: sec. 70.43 and sec. 74.33 (1), Wis. Stats.

Note:

  • Only completed municipal assessment rolls appear in the county documents
  • Equated manufacturing assessment rolls are used by municipalities to extend property taxes
  • DOR does not change the manufacturing equated assessment roll

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