Form Pa-137 - Property Owner'S Objection To Change In Reported Exempt Computers printable pdf download

PROPERTY OWNER’S OBJECTION TO

CHANGE IN REPORTED EXEMPT COMPUTERS

ALL INFORMATION REQUESTED ON THIS FORM MUST BE PROVIDED. FAILURE TO DO

SO WILL RESULT IN THE STATE BOARD OF ASSESSORS (BOA) DENYING JURISDICTION

ON THE APPEAL.

Filing Requirements –

Sec. 70.995 (8)(c) Wis. Stats., requires a state prescribed objection form be filed

with the BOA including a $45 FILING FEE payable to the Wisconsin Department of Revenue. An objection

is not considered filed until the fee is paid. The fee is waived if a prior year appeal on the same property is

pending (sec. 70.995 (8)(c) and (d), Wis. Stats.). The objection form is used to appeal a change in the

exemption status or value of equipment reported as computers on Schedule C and LC, Manufacturing

Personal Property Return (Form M-P), or Schedule D-1, Statement of Personal Property (Form PA-003). A

separate objection form and fee is required for each state identification number (manufacturers) or local

account # (non-manufacturers) being appealed.

Section 70.995 (8)(c)1, Wis. Stats., requires the appellant to provide the reason for the objection, an opinion

of the correct full value assessment and the basis for the opinion. This information must be provided in

Section 4, A through D of prescribed objection form PA-137. The appellant is required to provide evidence

of notification date with the appeal. A copy of either the DATED Notice of Change in Exempt Computer

Value, or Assessment Notice or letter, etc., must be provided. Submit the original plus one copy of the

objection form, correspondence, and all supporting data.

Personal Property Form –

Sec. 70.995(12)(a), Wis. Stats., requires the annual filing of the M-P Form,

Wisconsin Manufacturing Personal Property Return for manufacturers. Form PA-003, Statement of

Personal Property, is required from non-manufacturers under sec. 70.35, Wis. Stats. The BOA will deny

jurisdiction on the objection if the completed form has not been filed.

Agent Authorization -

If an agent is working on behalf of the property owner, written authorization from

the property owner must accompany the objection form.

Due Date –

The objection form and fee must be filed with the BOA within 60 days of the issuance date on

the Notice of Personal Property Assessment (manufacturers) or Notice of Change to Reported Exempt

Computers (non-manufacturers). A postmark or delivery service ship date within 60 days of the issuance

date serves as evidence of timely filing

Where to File –

Send the objection form, $45 FILING FEE and supporting data to

Street Address:

Wisconsin Department of Revenue

State Board of Assessors

Mail Drop 6-97

2135 Rimrock Road

Madison WI 53713

Mailing Address:

Wisconsin Department of Revenue

State Board of Assessors

Mail Drop 6-97

PO Box 8971

Madison WI 53708-8971

Telephone Number:

608-266-1147

PA-137 (R. 05-11)

Page 1

Wisconsin Department of Revenue

Form Pa-137 - Property Owner'S Objection To Change In Reported Exempt Computers

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