How To Request Tax Exemption

To be considered for property tax exemption status, property owners must submit a Property Tax Exemption Request (PR-230) to the City of Milwaukee Assessor’s Office.

Tax Exemption Eligibility

• City of Milwaukee properties eligible for property tax exemption status are defined in Wis. Stat. §70.11.
• Property owners who have not yet been granted property tax exemption status must request property tax exempt status by March 1.
• If a property was taxable for the previous year, and the use, occupancy, or ownership of the property changed in a way that makes it exempt, the owner may submit property tax exemption request on or before March 1.
• Wis. Stat. §70.109 provides that exemptions to taxation shall be strictly construed in every instance with a presumption that the property in question is taxable.  The burden of proof to qualify is on the organization that requests the exemption.

Submit Property Tax Exemption Request

• Property owners must complete and submit Property Tax Exemption Request (PR-230) to the City of Milwaukee Assessor’s Office by March 1.
  • A request for exemption is required if:
    • The property was taxed in the previous year.
    • There was a change of property use.
    • There was a change of occupancy.
    • There was a change of ownership.
  • If you own multiple properties, please submit a separate property tax exemption request for each property.
  • Property tax exemption status does not extend to new property owners.
    • If you are a new owner of a previously exempt property, you must submit a new request for property tax exemption status. 
    • If you legally transfer your exempt property to a different entity, the new entity must submit a new property tax exemption request.  The property will not be exempt for the new entity without a new exemption request, regardless of consistent property use.
• Include documents in support of tax exemption eligibility with your request.
  • Section 4 (page 3) of PR-230 lists document types to be attached to your request.
  • You do not need to submit all of the documents on the list, but you do need to provide those that apply to your organization and/or property.
• Some entities are not required to file a Property Tax Exemption Request form. These include:
  • Property of the Wis. Stat. §70.11(1) 
  • Municipal property Wis. Stat. §70.11(2) 
  • Housing Wis. Stat. §66.1201(22)

Determination By The Assessor

• Wis. Stat. §70.11 defines the criteria for exemption.  The Office of the City Assessor determines whether an individual request meets the criteria set forth in the statute.
• Prior to the final determination, the Assessor will review the property use, as well as conduct an interior and exterior inspection of the property.
• The Assessor will send a letter of final determination of property tax exemption status to the contact person listed in section 3 on the request form.
• We strive to make determinations by October 1 of the year of application, but circumstances may delay some determinations.
• Common reasons for exemption request denial:
• Request received after March 1st deadline
• Applicant not owner as of January 1st
• If the owner or requestor disagrees with the determination, they must follow the exclusive procedure set forth in Wis. Stat. §74.35. The local Board of Review does not have any authority regarding exemption issues.