Form M-R - Wisconsin Manufacturing Real Estate Return - 2013 Page 4
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2013
Page
• If mailing your extension request, DOR must receive
ANNUAL ASSESSMENT SEQUENCE FOR 2013
your mail on or before the due date. Please be sure to
January 1 . . . . . . . . . . Assessment date. The assessment is
mail your mail extension request well in advance of the
based on your real estate as of that
due date to be certain that DOR will receive it by the
date. Please report accordingly.
due date.
FILING PENALTY
March 1 . . . . . . . . . . . Last day to request an extension. See
Section 70.995(12)(c), Wis. Stats., requires the Department
instructions on page 3.
of Revenue to assess a filing penalty if this return is not filed,
filed late or not filed completely. This form is not considered
March 1 . . . . . . . . . . . M-R form due if you have not
properly or timely filed unless the return contains completed
requested a filing extension.
pages 5 and 6, all other completed schedules, is filed on
Department of Revenue forms, and is received by the due
date.
April 1 . . . . . . . . . . . . M-R form due if you have timely
requested a filing extension.
ACCOUNT INFORMATION
Complete the name, address and account identification fields
April, May, June . . . . Mailing of assessment notices.
on the M-R cover page (Schedule B – page 5).
Please call if you have not received
1) NAME – Legal owner of the property per county records
the notice by the end of June. Your
local municipal clerk also receives
2) STREET or PO BOX, CITY, STATE, ZIP – The legal
a copy of the notice. Penalty bills
owner’s mailing address for all notices and other written
(if applicable) are mailed at the same
communications from the department. IMPORTANT: If
time as the assessment notices and
you use a PO Box number, make certain the proper zip
penalty payments are due to the
code is entered.
department within 30 days.
3) Check the address change box if name and address has
changed from prior year.
Next 60 days . . . . . . . App eal per io d. You and the
municipality each have the right to
4) Enter the 9-digit state parcel number (e.g., 000036489).
appeal the assessment. Penalties
5) Identify the parcel by checking the appropriate level of
may also be apealed. Manufacturing
municipal government (Town, Village, or City), entering
property appeals filed with the
the name of the municipality and county, and the street
state board of assessors must be
address of the parcel’s actual physical location.
physically received by DOR on or
before the 60th day after the date
of the notice. Appeals will not be
EXEMPTION OF WASTE TREATMENT PROPERTY
accepted if physically received after
Sec. 70.11(21)(am), Wis. Stats., provides for the exemption
the 60‑day period, even if postmarked
of property purchased or constructed as a waste treatment
on or before the 60th day.
facility. Costs associated with items that qualify for waste
treatment exemption under Section 70.11(21) must be
reported on line 6, part 1 of Schedule Y-R on page 6. Also
Oct. & Nov. . . . . . . . . The fair market assessment is equated
refer to Question 4, page 5 for further details.
to the same level of assessment as
all other property in the municipality.
Then an “equated” assessment roll
All new exemption or reporting changes (previously exempt
is sent to the municipal clerk, who
property that is retired, replaced, disposed of, moved, sold, or
prepares the tax bill.
no longer used) must be reported on Schedule R-6, page 12.
Dec., Jan., etc. . . . . . . The real estate owner pays the tax bill
to the local municipal treasurer.
Comments / Suggestions
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