​February 15 , 2024

To: Certified Assessors, Public Assessor List
County Real Property Listers, Treasurers, Clerks, Registers of Deeds
Municipal Clerks and Treasurers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division posted the 2024 notification rolls to our website.

• 2024 Manufacturing notification rolls (real estate ​and business activity)
• 2024 Telco notification rolls (real estate and list of state assessed telephone companies)

Note: DOR no longer mails manufacturing and telecommunication notification rolls to municipalities.

Manufacturing Notification Roll

The manufacturing notification roll identifies all real estate in your municipality currently classified as Manufacturing (Class 3) for assessment purposes as of February 15. DOR will assess the properties in the notification roll in 2024.

Note:

• New manufacturers must contact us by July 1, 2024, for manufacturing classification approval for assessment year 2024 for business activity.
• DOR may add or remove parcels and businesses until it finalizes the assessment roll
• 2024 assessment rolls are available in three formats:
  • Adobe PDF – by county
  • Data file – comma separated values (CSV)
  • Web view – HTML

Steps to take

1. Download the manufacturing notification rolls (Adobe PDF) for your county from our Manufacturers web page; locate your municipality's roll and print a copy for your records
2. Carefully review the notification roll to help avoid errors that impact the December tax roll
   • Items to review – Manufacturing Real Estate
     1. ANY changes in ANY tax district boundaries affecting parcels (new, amendments or dissolutions)
        1. Tax Incremental Districts (TIDs)
        2. Municipal boundaries through annexation
        3. School districts
        4. Special tax districts
     2. Changes to parcel boundaries
        1. Legal description updates
        2. Verify that the acres are correct; this helps identify missed parcel splits and combinations
     3. Changes discovered on your January 1 business occupancy check
        1. Parcels converted TO or FROM manufacturing use
        2. New manufacturing businesses in the community
        3. Moved, relocated from the community or out-of-business manufacturers
     4. Changes to manufacturing buildings
     1. Building permits issued that affected building size or use
   • Items to review – Manufacturing Business Activity​
     1. ANY changes in ANY tax district boundaries affecting manufacturing business activity on affected parcels (new, amendments or dissolutions)
        1. Tax Incremental Districts (TIDs)
        2. Municipal boundaries through annexation
        3. School districts
        4. Special tax districts
     2. Taxation district coding on new manufacturing business activity accounts
     3. Manufacturers known to have relocated or closed (out of business)
3. Missing or incorrect information – if the notification roll is missing information or is incorrect, contact the Manufacturing & Utility Bureau District Office in your area
4. Note: The data file (CSV) and viewable web page (HTML) manufacturing assessment rolls (notification, full value and equated value) are available through the Manufacturing Assessment Roll application

Telecommunications Company (Telco) Assessment System Notification Rolls

Telco property assessed by DOR is exempt from general property taxes (sec. 70.112(4)(b), Wis. Stats.).

Telco Real Estate Notification Roll

1. Download the telco real estate notification rolls for your county at the Telco and Other Utilities web page; locate your municipality's roll and print a copy for your records
   • Telco property assessed by DOR is exempt from general property taxes (sec. 70.112(4)(b), Wis. Stats.)
2. Carefully review the notification roll
   • This roll identifies the telco real estate parcels located in your municipality currently assessed by DOR
   • Notify us of real estate you believe DOR should assess as telco property

Telco Business Activity List

1. DOR assesses all telco business activity
2. Telephone Companies Assessed by Wisconsin Department of Revenue List
   • Review this list at the Telco and Other Utilities web page
   • It identifies all companies currently classified as a Telco
   • Refer to this list to avoid double assessments on telco property in your municipality

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

Thank you for your cooperation and assistance in developing a fair, equitable and accurate assessment roll.