WISCONSIN Taxable Personal Property

State

Wisconsin

Year

2017

Is Personal Property Taxed

Yes, but see explanation

Are Motor Vehicles Taxed

No

Is Inventory Taxed

No, but see footnote

Are Machinery and Equipment Taxed

Yes, but see footnote

How are Mobile Homes Taxed

Mobile home characteristics determine tax status

Mobile Home Characteristics

Mobile or manufactured homes connected to utilities and affixed to land owned by the homeowner are taxed as real property. Such homes located on land not also owned by the homeowner, connected to utilities, or affixed to land are taxed as personal property.

Mobile Home Definition

"Manufactured home" means any of the following: a structure that is designed to be used as a dwelling with or without a permanent foundation and that is certified by the federal Department of Housing and Urban Development as complying with the standards established under 42 USC 5401 to 5425; or a mobile home, unless a mobile home is specifically excluded under the applicable statute. "Mobile home" means a vehicle manufactured or assembled before 15 June 1976, designed to be towed as a single unit or in sections upon a highway by a motor vehicle and equipped and used, or intended to be used, primarily for human habitation, with walls of rigid uncollapsible construction, which has an overall length in excess of 45 feet. Mobile home includes the mobile home structure, its plumbing, heating, air conditioning, and electrical systems, and all appliances and all other equipment carrying a manufacturer's warranty.

Record ID

WI001_PP17

Footnotes

Cigarette inventories are subject to an excise tax.
The following are exempt: mechanics' and farmers' tools, farming machinery and equipment, solar and wind energy systems, logging equipment, vending machines, temporary structures for ginseng cultivation, theater equipment, digital broadcasting equipment, high density sequencing systems, waste treatment machinery and equipment, and machinery and equipment used to manufacture tangible personal property.
Every mobile home unit subject to a monthly parking municipal permit fee is exempt from property taxation.
The following are exempt: household goods, personal effects, farm animals, animal feed, horses and mules and associated implements, intangible property, and any property rented for one month or less.

Fuentes

Wis. Stat. § 70.01; Wis. Stat. § 70.111; Wis. Stat. § 70.112 (in effect for 2017)
Wis. Stat. § 70.111(17); Wis. Stat. § 139.315 (in effect for 2017)
Wis. Stat. § 70.11; Wis. Stat. § 70.111 (in effect for 2017)
Wis. Stat. § 70.043; Wis. Stat. § 70.112(7); Wis. Stat. § 101.91(2); Wis. Stat. § 101.91(10) (in effect for 2017)
Wis. Stat. § 70.112 (in effect for 2017)

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