Form M-L               Leasing Companies Locally Assessed (By Municipal Assessor, Not DOR)               2023

In general, DOR assesses personal property leased to, rented to or loaned to a Wisconsin manufacturer. However, Chapter 18 
of the Wisconsin Property Assessment Manual allows the municipal assessor to assess low value items with no likelihood of 
qualifying as exempt M&E.

Below is a list of leasing companies who lease such items to Wisconsin manufacturers. For the January 1, 2023 assessment, the 
municipal assessor assesses property owned by these leasing companies and leased to Wisconsin manufacturers. In addition, 
all assessable vending machines continue to be locally assessed.

Property leased from these companies should not be reported on Schedule L.

ADP, Inc.                               ITU                                   SkyTel
All City Communications Co.             Johnson Controls, - Security          Spic & Span, Inc.
                                        Solutions, LLC
Ameritech Applied Technologies, Inc.                                          SPOK
                                        Lease Finance Group, LLC
AnSer Services                                                                Superior Services, Inc.
                                        Mail Finance, Inc.
Arch Communications                                                           Sysco Food Services
                                        Mineral Spring Water, LLC
Associated Press USA, LLC                                                     Taylor Enterprises of Wisconsin, Inc.
                                        Mobile Reduction Specialists, Inc.
Badger Mailing & Shipping Systems, Inc.                                       TELSEC Town & Country Sanitation
                                        Neopost USA, Inc. 
Best Way Disposal                                                             Unified Merchant
                                        Northern Leasing Systems
Brent’s Mailing Equipment Co.                                                 United Parcel Service (UPS)
                                        Onyx Waste Services, Inc.
Brook Furniture Rental, Inc.                                                  United Rentals
                                        OSI Environmental, Inc.
Business Service Center, Inc.                                                 Viking Fire Protection
                                        Packerland Rent-A-Mat, Inc.
Card Establishment Services, Inc.                                             Waste Management (Excluding 
                                        Pelleteri Waste Systems               Chemical Waste Management)
Convergent Solutions, Inc.
                                        The Peltz Group, LLC                  Worldspan
Culligan Water
                                        Pitney Bowes Inc. (Not Pitney Bowes 
Evoqua Water Technologies
                                        Global Financial Services, LLC)
Farmer Bros. Co.
                                        Planteriors of Wisconsin Plant Rentals
Federal Express (Fed Ex)
                                        Praxair Distribution, Inc. 
FME, LLC 
                                        Premium Water, Inc. – Chippewa 
Francotyp – Postalia, Inc.              Springs Ltd.
Friden Neopost                          Quadient, Inc. (FKA Neopost USA Inc)
Galileo International, Inc.             Republic Services, Inc.
                                        Springs Ltd.
Gross Industrial Towel & Garment 
Services                                Safety-Kleen Systems, Inc.
Honeywell International, Inc.           Security Link From Ameritech, Inc.
Interiorscapes, Inc.                    Siemens Water Solutions

PA-750L_inst (R. 1-23)                                - 6 -                                 Wisconsin Department of Revenue