The Wisconsin PR-230 form is a vital document for property owners in Wisconsin seeking an exemption from property tax for the current assessment year. It mandates the comprehensive completion and submission of the form along with necessary attachments to the assessor in the relevant taxation district by March 1 to qualify for exemption. Entities must closely adhere to the instructions and provide detailed information about the property's use, ownership, and the applicant's qualifications under the state law, as outlined in sec. 70.11, Wis. Stats., and supported by the Wisconsin Property Assessment Manual.
The State of Wisconsin Property Tax Exemption Request, encapsulated in form PR-230, serves as a critical document for property owners seeking tax exemptions within the state. This comprehensive form, mandated by state law, must be completed and filed alongside necessary attachments with the local assessor by March 1 to qualify for exemption in the current assessment year. The form intricately details the requirements and qualifications needed for a property to be exempt from taxation, referencing sec. 70.11 of the Wisconsin Statutes and the Wisconsin Property Assessment Manual for further guidance. Among its sections, the form collects applicant information, the intended use of the property, affiliations, and financial dealings that include revenue, donations, and fee structures related to services provided. Additionally, it delves into the specifics of the subject property and any tenants or entities utilizing the space, all of which are crucial in determining the eligibility for tax exemption. The requirement for supporting documents and affidavits ensures that applicants provide a robust and truthful representation of their claim. This form not only facilitates the exemption process but also ensures that applicants meet all statutory conditions, aiding in the thorough evaluation by taxation districts.
STATE OF WISCONSIN
PROPERTY TAX EXEMPTION REQUEST
State law requires owners seeking exemption of a property for the current assessment year to file this form along with any necessary
attachments. Failure to complete this form in its entirety may result in denial of exemption. The completed form and attachments must be filed with the assessor in the taxation district where the property is located by March 1 to be eligible for the current assessment year. See sec. 70.11, Wis. Stats., and the Wisconsin Property Assessment Manual for additional property tax exemption information. If more space is needed for any questions, use the “Additional Information” box on page 4 or attach additional sheets.
SECTION 1 – APPLICANT INFORMATION
1. Applicant Name
Date
/ /
2. Applicant is
Sole proprietorship
WI Chapter 181 corporation
WI unincorporated nonprofit association
Other (please explain):
3.Contact person: Address:
Telephone number(s): Email:
Relationship to applicant:
4.Registered agent: Address:
5.Mailing address and phone number of Applicant if different than Contact Person:
6.Identify each organizational officer, the officer’s address, the telephone number and the position held within the requesting organization.
7a. Please identify the use of the property:
Rehabilitation
Fraternity
Agricultural Fair
Library
Military
Hospital
YMCA/YWCA
Fire Company
Bible Camp
Memorial
Cemetery
Lions Camp
Art Gallery
Charity
Farmer’s Temple
Archaeological Site
Disability Camps
Labor Temple
Held for Public Interest
Housing
Radio Station
Medical Research
Industrial Development Agencies
Waste Treatment
Youth Hockey
Theater
Sports/Entertainment
Humane Society
Youth Baseball Association
Benevolent
Mental/Physical Disabled Camp
Railroad Historic Society
Dependent & Development Disability
Local Exposition
Historic/Architectural
Professional Sport/Entertainment Stadium
Educational
Religious
Other (please explain in the “Additional
Women’s Club
Historical Society
information” box on page 4)
7b. Identify the precise statutory reference and language supporting the exemption.
8.
State the organization’s purpose, mission, and primary goal:
9.
Describe the services provided by the organization:
10.
List the primary beneficiaries of the services:
11.
Is there a fee charged, or revenue earned, for services provided?
Yes
No
N/A
If Yes, what is the amount of the fee charged or revenue earned?
12.Do you provide any free service? If Yes, explain:
13. What percent of recipients receive free service (on an annual basis
%
14.Do you provide service to anyone at below market or reduced rates? Yes No N/A
If Yes, explain:
PR-230 (R. 10-20)
Wisconsin Department of Revenue
15.
What percentage of annual recipients receive services at below or reduced rates?
16.
Are you under any obligation to provide services to those who cannot pay?
17.
Does Applicant receive any subsidies, grants, or low or no interest loans to operate or otherwise
provide its services? If Yes, identify sources and amounts and how monies are applied or used.
18.
How much of Applicant’s annual gross income or revenue is derived from donations?
$
What percentage is that of Applicant’s total annual income or revenue?
SECTION 2 – SUBJECT PROPERTY INFORMATION
*
* If N/A, explain in the “Additional information” box on page 4 of this form.
19.
Property for which exemption is being applied (“Subject Property”):
Address:
Tax parcel number:
Number of acres:
Legal description:
20.
Estimated fair market value of Subject Property:
If based on an independent appraisal, identify the appraiser and the purpose of the appraisal below.
Appraiser:
as of
/
Purpose of Appraisal:
21.
Owner of Subject Property:
If Owner is different from Applicant, explain and identify the relationship between Applicant and Owner.
22.
Date Owner acquired Subject Property:
23.
Person or entity from whom Owner acquired Subject Property:
24.
Date Owner first began using and occupying Subject Property:
25.
Date Applicant first began using and occupying the Subject Property:
26.
Explain precisely how Applicant actually uses the Subject Property:
27.
Explain in detail why Applicant feels the Subject Property qualifies for property tax exemption. Finally, describe precisely how
applicant and the Subject Property fit within that statutory language.
SECTION 3 – TENANT INFORMATION
28.
Identify all persons and entities other than Owner who have the right to use and occupy any part of the Subject Property.
Include all tenants, licensees, and concessionaires of the Subject Property. Use the space provided on page 4 or attach
additional pages as necessary. For each, include:
a. Name of tenant or occupant.
b. Their mailing address and phone number.
c. Their interest in the Subject Property.
d. A precise and detailed explanation of how they actually use the Subject Property.
e. The date from which they began occupancy of the Subject Property.
f. The monthly rate or fee they pay to use or occupy the Subject Property.
g. An explanation of how rent or other fees they pay to use and occupy the Subject Property are used and applied.
h. The portion of the Subject Property they use or occupy.
Indicate number of users other than owner, if there are no other users, enter “None”. Number of other users:
29.
Identify the percentage of the Subject Property that is used or occupied by persons other than owner.
30.
Was the subject Property used in an unrelated trade or business for which the Owner was
subject to taxation under section 511 to 515 of the Internal Revenue Code? If Yes, explain:
2
SECTION 4 – ATTACHMENTS
31.ATTACH COPIES OF THE FOLLOWING DOCUMENTS:
A.Documents regarding applicant, owner, tenant(s), or occupant(s) of the Subject Property (where applicable):
1.Proof of non-profit status (e.g. Determination Letter under I.R.C. 501(c)(3)).
2.Partnership Agreement, Association Documents, Articles of Incorporation, Charter and By-laws, including any amendments thereto.
3.Latest annual report filed with State Department of Financial Institutions.
4.Curriculum of educational courses offered.
5.Part II of Form 1023 (Application for Recognition of Exemption) filed with the Internal Revenue Service.
6.Form 990 (Return of Organization Exempt from Income Tax).
7.Form 990T (Exempt Organization Business Income Tax Return).
8.Ordination papers for the occupants if the Subject Property is to be considered eligible as housing for pastors and their ordained assistants, members of religious order and communities, or ordained teachers.
9.Leases and subleases affecting the Subject Property or any part thereof, including all amendments thereto.
10.Concessionaire agreements, license agreements, and other documents regarding the use of occupancy of the Subject Property or any part thereof, including all amendments thereto.
11.Covenants, restrictions, rules and regulations (recorded or unrecorded), and all amendments thereto, affecting use or occupancy of the Subject Property or title thereto and all amendments thereto.
12.Mortgages (recorded or unrecorded) affecting the Subject Property.
13.Copy of the documents listed in 1 through 12 above as the same relate to any tenant or occupant of the property.
14.Any other information that would aid in determining exempt status.
B.Documents regarding the Subject Property:
1.Survey of the Subject Property. This includes certified survey maps and subdivision maps and plats.
2.An Appraisal of the Subject Property.
3.Deeds or instruments of conveyance by which organization acquired interest in the Subject Property.
4.Any other information that would aid in determining exempt status.
SECTION 5 – AFFIDAVIT
Under penalties of perjury, I, on behalf of the above-named organization/Applicant, hereby certify that I am authorized to sign and submit this application, and that the information and documents submitted herewith are true and correct to the best of my knowledge and belief.
Title
Signature
Telephone
( ) –
Name (printed)
COUNTY OF:
Subscribed and sworn to before me this
day of
,
Notary Public
(Seal)
My Commission expires on
3
Note: The following text is an excerpt from Stat., Sec. 70.11. Refer to current Wisconsin Statutes for the complete language or sections applicable to the exemption of property from taxation.
70.11Property exempted from taxation. The property described in this section is exempted from general property taxes if the property is exempt under sub. (1), (2), (18), (21), (27) or (30); if it was exempt for the previous year and its use, occupancy or ownership did not change in a way that makes it taxable; if the property was taxable for the previous year, the use, occupancy or ownership of the property changed in a way that makes it exempt and its owner, on or before March 1, files with the assessor of the taxation district where the property is located a form that the department of revenue prescribes or if the property did not exist in the previous year and its owner, on or before March 1, files with the assessor of the taxation district where the property is located a form that the department of revenue prescribes. Except as provided in subs. (3m)(c), (4)(b), (4a) (f), and (4d), leasing a part of the property described in this section does not render it taxable if the lessor uses all of the leasehold income for maintenance of the leased property, construction debt retirement of the leased property or both and if the lessee would be exempt from taxation under this chapter if it owned the property. Any lessor who claims that leased property is exempt from taxation under this chapter shall, upon request by the tax assessor, provide records relating to the lessor’s use of the income from the leased property.
Additional information:
4
When pursuing property tax exemption in Wisconsin for the current assessment year, timely and accurate completion of form PR-230 is crucial. This form is a vital document that gathers comprehensive information about the applicant, the property in question, and the basis for seeking exemption, according to state law requirements. It's essential to adhere to the instructions and supply all requested details to avoid potential setbacks in obtaining exemption status. Here are the steps to fill out the PR-230 form:
Thoroughness and attention to detail are key in completing the PR-230 form. The information provided needs to clearly demonstrate eligibility for property tax exemption under the stipulated guidelines. Filing by the deadline is equally important to avail of the exemption for the desired assessment year.
What is the Wisconsin PR-230 form?
The Wisconsin PR-230 form is a document required by the state for property owners seeking an exemption from property tax for the current assessment year. By filling out this form and attaching necessary documents, property owners can apply for tax exemption on properties that qualify under certain conditions as prescribed by Wisconsin state law.
Who needs to file the PR-230 form?
Any property owner in Wisconsin who believes their property meets the criteria for tax exemption must file the PR-230 form. This includes entities like religious organizations, non-profits, and other organizations that use their property for eligible purposes such as education, charity, or public service.
What is the deadline for filing the PR-230 form?
The completed PR-230 form, along with any required attachments, must be filed with the local assessor in the taxation district where the property is located by March 1 to be eligible for the current assessment year’s tax exemption.
What happens if I don't file the PR-230 form on time?
Failing to file the form by the March 1 deadline will likely result in the denial of the property tax exemption for the current assessment year. It's important to file the form and any necessary documents on time to take advantage of the tax exemption.
What information is needed to complete the PR-230 form?
When filling out the PR-230 form, you will need to provide detailed information about the property and the applicant, including the use of the property, organizational details of the property owner, statutory references for the exemption claim, and financial details relevant to services provided and funding received. Additionally, detailed information about any tenants and their use of the property must be disclosed.
Where can I find the PR-230 form?
The PR-230 form can be obtained from the Wisconsin Department of Revenue's website or directly from the local assessor's office in your taxation district. It's advisable to contact the assessor's office directly to ensure you have the most current version of the form and any specific filing instructions.
Can I appeal a denial of my property tax exemption request?
Yes, if your request for a property tax exemption using the PR-230 form is denied, you have the right to appeal the decision. The specific process for appealing will depend on local regulations, but typically involves submitting a formal request for review or appealing directly to a local or state tax review board.
Are there penalties for inaccurately reporting information on the PR-230 form?
Yes, providing false or misleading information on the PR-230 form can lead to penalties, including the denial of the exemption request and potential legal consequences. It is crucial to complete the form with accurate and truthful information, as submissions are made under the penalties of perjury.
Filing the Wisconsin PR-230 form, a critical document for organizations seeking property tax exemption, often proves challenging. Mistakes can be costly, potentially resulting in a denial of exemption. Awareness and understanding of common mistakes can significantly improve the accuracy of your submission.
One of the most frequent mistakes is failure to provide complete applicant information. Section 1 demands thorough details about the applicant, including the type of organization, contact information, and the names and roles of officers. It's imperative to review this section carefully to ensure no fields are left blank or inadequately filled.
The statutory reference supporting the exemption is often overlooked. Each application must cite the specific statute under which the property claims exemption, ensuring the claim is grounded in current law.
Mistakes on the PR-230 form are avoidable with careful attention to its requirements and a thorough review prior to submission. Organizations are encouraged to double-check each section, adhere strictly to the instructions, and ensure all necessary supporting documents are attached. Taking these steps will significantly enhance the likelihood of a successful property tax exemption request.
Filing a Wisconsin Property Tax Exemption Request (PR-230 form) is a crucial step for entities seeking exemption for a given assessment year. However, to ensure a comprehensive understanding and adherence to the application requirements, several additional documents and forms are often necessary. These documents support the exemption request by providing detailed evidence of eligibility, compliance, and the specific use of the property in question.
Understanding and gathering these documents are integral steps in filing a complete exemption request. By thoroughly preparing and submitting the necessary documentation, organizations can effectively navigate the exemption process, ensuring compliance with state requirements while advancing their mission and objectives.
The Wisconsin Property Tax Exemption Request (PR-230 form) shares similarities with several other documents commonly used within the taxation and legal domains. These documents facilitate various exemption claims, reports, or applications, each serving particular stakeholders. Their design is focused on providing structured and relevant information to the respective authorities, ensuring compliance with statutory requirements.
One such similar document is the Form 1023 (Application for Recognition of Exemption) filed with the Internal Revenue Service (IRS). This form is used by organizations seeking recognition as exempt from federal income tax under section 501(c)(3). Like the PR-230, Form 1023 requires detailed information about the organization's structure, activities, and governance to establish its eligibility for tax-exempt status.
The Form 990 (Return of Organization Exempt from Income Tax) is another document related to the PR-230. Non-profit organizations use Form 990 to provide the IRS with annual financial information, maintaining their tax-exempt status. It requires detailed reporting of income, expenses, and operational activities, akin to the financial disclosures and organizational activities detailed in the PR-230 form.
Similarly, Form 990T (Exempt Organization Business Income Tax Return) shares a connection with the PR-230. It is filed by tax-exempt entities that have unrelated business income. Like the Wisconsin Property Tax Exemption Request, which inquires about income derived from the subject property, Form 990T deals with revenue aspects, focusing on income that may affect the organization’s tax-exempt status.
The Determination Letter under I.R.C. 501(c)(3), which is referenced in the attachments section of the PR-230 form, is a crucial document for non-profit organizations. This letter from the IRS confirms the organization’s tax-exempt status under section 501(c)(3), similar to how the PR-230 form helps establish property tax exemption at the state level.
Articles of Incorporation, also listed among the necessary attachments for the PR-230, are filed by entities to legally establish themselves as corporations within a state. These documents parallel the PR-230 in establishing a formal structure and governance framework necessary for operational and tax exemption purposes.
Partnership Agreements or Association Documents, which detail the rules and arrangements among partners or association members, are related to the organizational and operational structures outlined in the PR-230 form. These documents define internal guidelines and objectives, contributing to the justification for tax exemptions sought through forms like PR-230.
Another akin document is the Annual Report filed with the State Department of Financial Institutions. This report provides a comprehensive overview of an organization's activities, financial status, and changes in structure or operations throughout the year, paralleling the PR-230’s role in reporting property use, ownership, and eligibility for tax exemption.
Finally, Lease and Sublease Agreements affecting the Subject Property, required as attachments for the PR-230 form, share similarities with the form itself in that they detail the use and occupancy of the property. These agreements directly impact the justification for tax exemption by delineating the purposes for which the property is used, resonating with the PR-230’s purpose of establishing tax-exempt eligibility based on property usage.
In essence, these documents together create a structured ecosystem for organizations to demonstrate compliance with tax laws, report operational activities, and establish eligibility for various exemptions, each serving its specific stakeholder and legal requirements while ensuring adherence to governing statutes.
When filling out the Wisconsin PR-230 form for property tax exemption, it is essential to carefully adhere to the instructions and provide detailed information to ensure the application process is smooth and results in a favorable outcome. Below is a concise guide on what you should and shouldn't do:
What You Should Do:
What You Shouldn't Do:
Misconceptions about the Wisconsin property tax exemption request form, known as the Pr 230 form, are not uncommon. Recognizing and addressing these misconceptions is crucial for property owners and organizations in Wisconsin to navigate the tax exemption process more effectively.
The form is only for non-profit organizations: While the form is commonly used by non-profits to seek property tax exemptions, it's not exclusively for their use. Sole proprietorships, WI Chapter 181 corporations, and other entities can also file this form if they meet the criteria for exemption.
Any property owned by a non-profit is automatically exempt: Ownership by a non-profit organization does not guarantee tax exemption. The property must be actively used for the organization's exempt purposes, as outlined in Section 7a of the Pr 230 form, to qualify for exemption.
Filing the form guarantees exemption: Simply filing the Pr 230 form does not ensure that the property will be exempt from taxes. The property must meet specific statutory conditions and the assessor must approve the exemption request based on the provided information and documentation.
There's no deadline for filing: There is a strict deadline for filing the Pr 230 form. The completed form and all necessary attachments must be submitted to the local assessor by March 1st to be eligible for exemption in the current assessment year.
Only financial information about the applicant organization is reviewed: While financial information is part of the review, Section 3 of the form covers tenant information, indicating that the use and occupancy of the property by all parties are also considered in determining eligibility for tax exemption.
The form is comprehensive and requires no additional documentation: The instructions on the Pr 230 form clearly state that copies of various documents must be attached, including proof of non-profit status, incorporation documents, and financial reports. Failing to provide these documents can result in denial of the exemption request.
All sections of the Pr 230 form apply to every applicant: Certain sections of the form, such as tenant information or attachments related specifically to certain types of organizations, may be "N/A" or not applicable to every applicant. It's important to review the form carefully and provide relevant information pertaining to the specific situation of the property and its use.
Understanding and correcting these misconceptions about the Wisconsin Pr 230 form is vital for organizations and individuals seeking property tax exemption. It ensures that they provide complete and accurate information by the deadline and increases the likelihood of successfully obtaining a tax exemption for eligible properties.
Understanding the intricacies of property tax exemption in Wisconsin is crucial for organizations seeking relief from taxation. The PR-230 form serves as a gateway for these exemptions, and careful adherence to its requirements is essential. Here are nine key takeaways that organizations should keep in mind when completing and submitting the Wisconsin PR-230 form:
Ensuring compliance with the state's requirements for property tax exemption is a detailed process that demands attention to detail and adherence to deadlines. Organizations are advised to review the Wisconsin Property Assessment Manual in addition to sec. 70.11, Wis. Stats., for comprehensive guidance on property tax exemption eligibility and submission procedures.
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