Property Tax Alert: Wisconsin

December 2007

Electronic systems containing scanners, printers, and fax components, either connected by cables or integrated in a single housing, were not exempt from Wisconsin property tax as computers. The individual components explicitly were not exempt, and an exemption for "all-in-one" printer/scanner/fax/copier combinations required that they be connected to and operated by a computer as an electronic peripheral. In this case, each of the individual components within the system, rather than the system as a whole, was connected to a computer.

In the system manufacturer's prior property tax appeal proceeding, the fact that two Tax Appeals Commission members rejected some findings of fact by the only Commission member to hear testimony did not impair the fairness of the proceeding or the correctness of the decision. The rejected findings did not pertain to the two members' actual legal analysis and would not have had an impact on the outcome. In addition, some of the "findings of fact" were actually legal conclusions.

Please contact Rash & Associates for more information.