Personal Property Tax

 

HOW TO PAY PERSONAL PROPERTY TAXES.

Regarding the passage of AB 245(Wisconsin Act 12):

2023 Personal Property Taxes are still due to the city by Jan 31, 2024.

2024- The Wisconsin Department of Revenue (DOR) distributed a notification of 2023 Wisconsin Act 12 (Act 12) on July 12, 2023.
The notification included an overview with a summary of the significant statewide changes.

The following is DOR's responses to questions on personal property exemption that is effective January 1, 2024.

1. When is personal property exempt?
The exemption applies starting with the January 1, 2024, assessment. Exempt personal property will not have a 2024 assessment or 2024 property tax bill.
2. What personal property is exempt?
    • Act 12 created sec. 70.111(28), Wis. Stats.
    • Exemption applies to:
        a. Personal property as defined in sec. 70.04, Wis. Stats.
        b. Steam and other vessels, furniture, and equipment
    • Exemption does not apply to:
        a. Real property as defined in sec. 70.03, Wis. Stats.
        b. Buildings, improvements and fixtures on leased land, exempt land, forest croplands and managed forestland assessed            as real property under sec. 70.17(3), Wis. Stats.
        c. Sec. 70.17(3), Wis. Stats., also requires real property assessment of manufactured and mobile homes unless subject to a            parking permit fee under sec. 66.0435(3), Wis. Stats., or otherwise exempt under a state law
        d. Utility property subject to state taxation under sec. 76.025(2), Wis. Stats.
3. Does the exemption impact 2023 and prior personal property taxes?
    • No, state law remains in effect to distribute and collect 2023 personal property tax bills payable in 2024
    • State law also remains in effect for collection of personal property taxes in the event of omitted personal property                          assessments (sec. 70.44, Wis. Stats.) and correction of personal  property errors (sec. 70.43, Wis. Stats.)
4. Are Statements of Personal Property (PA-003) required for local assessment in 2024?
    • Form PA-003 is not required for 2024
    • Act 12 amended sec. 70.35(3), Wis. Stats. to end collection of the PA-003 with the 2023 assessment – For assessments                    made before January 1, 2024, each return shall be filed with the assessor on or before March 1 of the year in which the                    assessment provided by s. 70.10 is made…

Read the rest of the DOR's responses to questions on personal property exemption that is effective January 1, 2024.


HOW TO PAY PERSONAL PROPERTY TAXES.

To find your Personal Property Tax bill go here.

Personal property tax bills are mailed in mid December and are due Jan 31st to the City of Rhinelander. 
Before January 31st personal property taxes can be paid via check(payable to the City of Rhinelander), cash or online with Payment Service Network. Credit card payments are only available Dec 1-Jan 31 of each tax year.  
Payment Service Network convenience fees:
       Checking/Savings- $1.10 fee
       Credit/Debit Card- 2.9% plus $.50 for payments less than $100.00 

Cash or Check(payable to the City of Rhinelander) payments can be mailed or walked into the Rhinelander City Clerk's Office at 135 S Stevens St Rhinelander WI 54501.  If a receipt is desired include a self addressed stamped envelope with the property tax payment.  

City of Rhinelander DOES collect personal property taxes after January 31st. 

After Jan 31st interest and penalty will be assessed to unpaid Personal Property Taxes.  Payment can only be made by check(payable to City of Rhinelander) or cash. 

Payments can be mailed or walked into the Rhinelander City Clerks Office, 135 S Stevens St, Rhinelander WI 54501.