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Form M-L General Instructions 2022
General Filing Information
• Under state law (sec. 70.995, Wis. Stats.), leasing companies that own personal property leased to, rented to, loaned to or
located at a Wisconsin Manufacturer must file this form. For a complete list of all companies in Wisconsin currently classified
as manufacturers, visit our website revenue.wi.gov/Pages/manufacturing and review, “Companies Classified as Manufacturing
for Property Assessment.
• Assessment date – DOR uses the M-L Form in determining the assessed value of property leased to, rented to or located at a
manufacaturer and subject to general property taxes as of January 1, 2022
• Where to file the paper ML-Form
» Since DOR required an original signature, we do not except a faxed copy or other rendering of this prescribed form, including
versions from prior years.
» Mail your completed original return to the district office responsible for the location of your manufacaturing property.
To determine the correct district office, match the county where the property is located to the 2-digit district office code
(see page 2).
Extension Requests
State law grants one filing extension to April 1, 2022. You may file your extension request online through our e-file system, or
by First Class mail, email or fax. DOR must receive your extension request on or before March 1, 2022. If you mail your extension
request, it must be postmarked on or before March 1, 2022. DOR will deny an extension request postmarked after March 1, 2022.
• Extension request methods:
» Online request – file an online electronic extension request from our website. Visit revenue.wi.gov and search key word
“E-filing Manufacturing Forms.” Timely filed electronic extensions are immediately acknowledged on screen.
» Email, fax or mail – If you do not electronically file your extension request, you must send your extension request in
writing to the district office in your area, with the heading “Attn: Extensions.” To verify delivery: you must choose an email
delivery receipt confirmation (sender option), a fax transmission confirmation report, or get a certificate of mailing from
your preferred document delivery service.
• To file an extension request, you must:
» Identify each leasing account requesting a filing extension by its full State ID number (ex: 76-13-251-L099100001) or 8-digit
account number (ex: 99100001)
» If you are filing extension requests for multiple leasing accounts, you must submit the full State ID number of all
individual accounts for which you are requesting an extension
Filing Penalty
• DOR does not consider this form timely filed unless it contains all the required data for each equipment location. If you do
not provide the required data, you will be charged a filing penalty.
• Lessors are required to file Schedule LL even though manufacturers are assessed and responsible for the property tax in the
State of Wisconsin. Lessees are also required to report leased property information on their personal property forms.
Leased Property
• Property leased to utilities and telecommunications companies – to report property leased to state-assessed utility and
telecommunication companies, complete the Lessor Data Report (Form LS-001). For more information, contact us at:
Wisconsin Department of Revenue
Manufacturing & Utility Bureau #6-97
PO Box 8971
Madison WI 53708-8971
(608) 264-6889
• Property leased to non-manufacturers and non-utilities – you must report all property leased to non-manufacturers and
non-utilities to the local municipal assessor, except computers, software and related processing equipment.
PA-750L_inst (R. 1-22) - 3 - Wisconsin Department of Revenue
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