MUNICIPALITY’S FORM OF OBJECTION TO
MANUFACTURING PERSONAL PROPERTY ASSESSMENT
____________________________________________________________________________________
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
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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.). A separate objection form and
fee is required for each personal property account being appealed. Sec. 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 2, A and B of
prescribed objection form PA-135. Sec. 70.995(8)(d), Wis. Stats., states if the person assessed files
an objection and the municipality affected does not file an objection, the municipality affected may file
an appeal to that objection within 15 days after the person’s objection is filed. Submit the original plus
one copy of the objection form, correspondence, and all supporting data. If this information is not
included your objection will be denied.
Agent Authorization
If an agent is working on behalf of the municipality, written authorization from
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the municipality must accompany the objection form
.
Governing Body’s Authorization
Attach two dated copies of the governing body’s authorization
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for filing the objection.
Due Date
The objection form and fee must be filed with the BOA within 60 days of the issuance
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date on the notice of personal property assessment, or within 15 days after the person assessed files
an objection. A postmark or delivery service ship date within these time frames 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-135 (R. 05-11)
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Wisconsin
Department of Revenue
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