In Wisconsin, all property classified by the Department of Revenue as Manufacturing or Telco Property is assessed by the DOR-Bureau of Manufacturing and Telco Assessments.
In 1973, the Legislature enacted Section 70995, which provides for the Department to be responsible for the assessment of manufacturing property. This was done to ensure uniform treatment and assessment of all manufacturers in the state.
At that time, the Legislature also enacted several laws to encourage industrial development and expansion in the state. Section 70.11(27), provides for the exemption of manufacturing machinery and equipment. Section 70.111(17), Guide to Wisconsin Manufacturing Property Assessment (PDF)
