Reminder – Mobile Home Assessment and Taxation

Date: June 17, 2024

To: Assessors
Municipal Clerks and Treasurers
County Clerks, Treasurers, and Real Property Listers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division, is providing a reminder that state law requires real property assessment of mobile homes unless a mobile home parking permit fee or specific exemption applies. Mobile homes remain subject to assessment and taxation when the mobile home and the land where the mobile home is located have different owners.

General

  • 2023 Wisconsin Act 12
    • Repealed sec. 70.043, Wis. Stats. and the real and personal property definitions specific to mobile homes
    • Created sec. 70.17(3), Wis. Stats., which requires real property assessment of mobile homes unless subject to a parking permit fee or qualify for exemption under state law
  • Assessors are required to discover, list, and value all taxable real property according to state law and the Wisconsin Property Assessment Manual (WPAM)
    • State law:
    • Sec. 70.03, Wis. Stats. – defines real property as "…not only the land itself but all buildings and improvements thereon, and all fixtures and rights and privileges appertaining thereto…"
    • Secs. 70.12, 70.17, 70.23 and 70.32, Wis. Stats. – provide the assessment roll requirements for each parcel of real property
    • Secs. 70.17(3), 70.27, Wis. Stats. – allow, though do not require, separate parcels for buildings, improvements or fixtures

Determine if exempt

  • Camping trailers – exempt personal property (secs. 70.111(19)(a) and 340.01(6m), Wis. Stats.)
    • Note: Exemption does not apply to trailers unless towed upon a highway by a motor vehicle during the year prior to the assessment date (e.g., must be towed on the highway during 2023 for the January 1, 2024, assessment). If the property does not qualify as an exempt camping trailer, apply the "Determining Real or Personal Property" process starting on page 18-1 of the WPAM to determine if real property and taxability or personal property and exempt.
  • Recreational mobile homes (RMH) – exempt from property tax whether real or personal property (secs. 70.111(19)(b) and 66.0435(1)(hm), Wis. Stats.)
  • Mobile homes subject to the monthly mobile home parking permit fee – exempt from property tax whether real or personal property (secs. 70.112(7) and 66.0435(3), Wis. Stats.)
  • Motor vehicles, motor homes, buses, vans – exempt personal property (sec. 70.112(5), Wis. Stats.)
  • Merchant's stock – exempt personal property, vacant mobile homes for sale by a dealer (sec. 70.111(17), Wis. Stats.)

List and value – contact the property owner(s)

  • Provide the DOR Personal Property Exemption Common Questions
  • Explain the two assessment and taxation options
    • Option A – list and value the mobile home with the land parcel where the mobile home is located
    • Option B – list and value the mobile home separately on a new parcel

File the 2023 Personal Property Value Report (PA-551) with DOR by July 1

  • Municipal cler​ks are required to file the PA-551 through MyDORGov by July 1
  • Report the 2023 personal property value less the taxable real property value shifted to the 2024 real estate roll under secs. 70.03 and 70.17(3), Wis. Stats.
  • DOR will use the PA-551 values to calculate all future Act 12 personal property aid payments for each taxing jurisdiction

Review additional information

Questions?

WI Act 12 Information – provides topical contact information.

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