February 3, 2014

To: Certified Assessors and Municipal Clerks

State law says March 1 is the deadline for filing the Statement of Personal Property (PA-003) and Property Tax Exemption Request (PR-230) with the assessor. March 1 is a Saturday this year and the Wisconsin Department of Revenue (DOR) is receiving questions on the 2014 filing deadline.

Under state law (sec. 990.001(4)(c), Wis. Stats.), if a deadline falls on a Saturday and the office does not have Saturday hours, taxpayers may file documents with the municipality on the next day that is not a Sunday or a legal holiday. We offer the following for you to consider as options:

  1. Have Saturday office hours for mail and in person delivery of statements and requests
  2. Consider items electronically filed, faxed, received by mail, or postmarked on March 3 timely
  3. Allow extensions for Statement of Personal Property forms for those who document efforts to file by March 3 or are not able to file for good cause

Most importantly, communicate with filers whatever policy you adopt. Clerks, too, should be told and understand their local assessor's policy on granting extensions.

Please contact us at bapdor@revenue.wi.gov with any questions.

Thank you.

 

Page last updated February 10, 2014