The Wisconsin Pr 230 form is a crucial document for property owners seeking a tax exemption for their property in Wisconsin. This form must be completed and submitted to the local assessor by March 1 of the assessment year to ensure eligibility. Properly filling out this form is essential, as incomplete submissions may lead to denial of the exemption.
To begin the process of securing your property tax exemption, please fill out the Wisconsin Pr 230 form by clicking the button below.
The Wisconsin Pr 230 form is a critical document for property owners seeking tax exemptions on their properties. This form must be submitted to the local assessor by March 1 for the current assessment year, ensuring compliance with state law. It serves as a formal request for exemption and requires detailed information about the applicant, the property in question, and the specific use of that property. Applicants must provide their organization’s mission and the services offered, as well as the beneficiaries of those services. The form also mandates the disclosure of any fees charged, revenue generated, and the extent of any free or reduced-rate services provided. Furthermore, it requires comprehensive details about the property itself, including its estimated market value, ownership history, and current usage. This information is essential for the assessor to determine whether the property qualifies for exemption under Wisconsin statutes. Failure to complete the form accurately and thoroughly can result in denial of the exemption, making it imperative for applicants to pay close attention to each section and provide all necessary documentation.
The Wisconsin Pr 230 form is a request for property tax exemption. Property owners who wish to exempt their property from taxation for the current assessment year must complete this form. It must be filed with the local assessor by March 1 to be eligible for the exemption.
Any property owner seeking an exemption from property taxes must file this form. This includes individuals, corporations, and nonprofit organizations. If the property is owned by an organization, details about the organization, its purpose, and how it uses the property must be provided.
The form requires detailed information about the applicant, the property, and how the property is used. This includes the applicant's name, contact details, the purpose of the organization, and specifics about the property itself, such as its address and estimated market value. Additionally, information about any tenants or other occupants of the property must be included.
If the form is not completed in its entirety, it may lead to a denial of the exemption request. It is essential to provide all required information and any necessary attachments to avoid complications.
Yes, the completed form and any attachments must be submitted to the local assessor by March 1. This deadline is crucial for the exemption to apply for the current assessment year.
Attachments may include proof of nonprofit status, organizational documents, financial statements, and any other relevant information that supports the exemption request. Specific documents are listed in the form itself, and including them can help clarify the eligibility for exemption.
Yes, if more space is required for any questions on the form, applicants can use the “Additional Information” box on page 4 or attach extra sheets. Providing comprehensive information can strengthen the case for exemption.
Filling out the Wisconsin PR 230 form is an essential step for property owners seeking a tax exemption. Here are key takeaways to ensure a smooth process:
By adhering to these guidelines, applicants can enhance their chances of successfully obtaining a property tax exemption in Wisconsin.
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This is incorrect. The form must be filed by March 1 to be eligible for the current assessment year. Late submissions may result in denial of the exemption.
While many applicants are non-profits, other entities, such as certain educational or religious organizations, may also qualify. The key is meeting specific statutory requirements.
Submission of the form does not guarantee exemption. The assessor evaluates the application based on provided information and statutory criteria.
This is false. Applicants must attach various documents, such as proof of non-profit status and financial records, to support their claims for exemption.
In fact, applicants must provide a detailed explanation of how the property is used and why it qualifies for exemption. This is critical for the assessment process.
While the owner typically files the form, authorized representatives or agents can also submit it on behalf of the owner, provided they have the necessary authority.
Changes in property use or ownership must be reported. If the property’s status changes, a new form may be required to maintain the exemption.
In addition to the form, applicants must meet specific criteria outlined in Wisconsin statutes and may need to provide additional information as requested by the assessor.
This is misleading. Each year, property owners must reapply for exemption if there are changes in use, ownership, or if the property was not exempt the previous year.
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:
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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:
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