Wisconsin Statutes
Wis. Stat. § 76.07 (2026)
Assessment
✓ current as of July 2026
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76.07(1)(1) Duty of department. The department on or before September 15 in each year shall, according to its best knowledge and judgment, ascertain and determine the full market value of the property of each company within the state.
76.07(2)(2) Relation to state valuation; description. The value of the property of each company for assessment shall be made on the same basis and for the same period of time, as near as may be, as the value of the general property of the state is ascertained and determined. The department shall prepare an assessment roll and place thereon after the name of each company assessed, the following general description of the property of such company, which the department shall deem and hold to include the entire property and franchises of the company specified and all title and interest therein: “Real estate, right-of-way, tracks, stations, terminals, appurtenances, franchises, and all other real estate and personal property of the company,” in the case of railroads, and “Real estate, right-of-way, poles, wires, conduits, cables, devices, appliances, instruments, franchises, and all other real and personal property of the company,” in the case of conservation and regulation companies, and “Real estate, appurtenances, rolling stock, equipment, franchises, and all other real estate and personal property of the company,” in the case of air carrier companies, and “Land and land rights, structures, improvements, mains, pumping and regulation equipment, services, appliances, instruments, franchises, and all other real and personal property of the company,” in the case of pipeline companies.
76.07(3)(3) Assessment. For the purpose of determining the full market value of the property of each company appearing on the assessment roll, the department may view and inspect the property of such company and shall consider the reports filed in compliance with s. 76.04 and the reports and returns of the company filed in the office of any officer of this state, and other evidence or information bearing upon the full market value of the property of the company assessed. In case of companies which own or use property lying partly within and partly without the state, the department shall value and assess only the property within this state, using the methods under subs. (4g) and (4r). When the full market value of the property of a company within this state has been determined, the amount shall be entered upon the assessment roll opposite the name of the company and shall be the assessment of the entire property of such company within this state for the levy of taxes thereon, subject to review and correction. The department shall thereupon give notice by certified mail to each company assessed of the amount of its assessment as entered upon such roll.
76.07(4g)(4g) Determining the property in this state. The department shall determine the property in this state of railroad companies, air carrier companies, pipeline companies and telephone companies in the following manner:
76.07(4g)(a)2.2. Divide the amount under subd. 1. by the ton miles of revenue freight handled everywhere.
76.07(4g)(a)4.4. Determine the number of cars originated, terminated, received at connections, delivered at connections or otherwise handled in this state.
76.07(4g)(a)5.5. Divide the amount under subd. 4. by the number of cars originated, terminated, received at connections, delivered at connections or otherwise handled everywhere.
76.07(4g)(a)7.7. Determine the tons of revenue freight on line, both originated and terminated, and at connections, both received and delivered, in this state.
76.07(4g)(a)8.8. Divide the amount under subd. 7. by the tons of revenue freight on line, both originated and terminated, and at connections, both received and delivered, everywhere.
76.07(4g)(a)10.10. Determine the depreciated cost of real property owned or rented by the company and used in the operation of the company’s business in this state.
76.07(4g)(a)13.13. Divide the amount under subd. 10. by the depreciated cost of real property everywhere.
76.07(4g)(a)16.16. Multiply the fraction under subd. 15. by the full market value of the company’s property everywhere.
76.07(4g)(b)1.1. Determine the depreciated original cost of the real and tangible personal property owned or rented by the company in this state and used in the operation of the company’s business.
76.07(4g)(b)2.2. Determine the depreciated original cost of the company’s migratory tangible personal property owned or rented by the company and used in the operation of the company’s business.
76.07(4g)(b)3.3. Multiply the amount under subd. 2. by a fraction the numerator of which is the total of flight hours in this state and the denominator of which is the flight hours everywhere.
76.07(4g)(b)5.5. Divide the amount under subd. 4. by the depreciated original cost of the real and tangible personal property owned or rented by the company everywhere and used in the operation of the company’s business.
76.07(4g)(b)7.7. Determine transport revenue by adding revenue received for transporting passengers and property on flights either originating at, or connecting at, airports in this state.
76.07(4g)(b)8.8. Determine transport-related revenue by adding public service revenue allocated to this state on the basis of routes for which the company is authorized to receive subsidy payments, mutual aid allocated to this state on the basis of the ratio of transport revenues allocated to this state to transport revenues everywhere in the previous year, in-flight sales allocated to this state as they are allocated under s. 77.522 and all other transport-related revenues from sales made in this state.
76.07(4g)(b)9.9. Divide the sum of the amounts under subds. 7. and 8. by the transport and transport-related revenues everywhere.
76.07(4g)(b)11.11. Determine the tons of revenue passengers and revenue cargo first received either as originating traffic or as connecting traffic in this state or finally discharged by the company in this state.
76.07(4g)(b)12.12. Determine the tons of revenue passengers and revenue cargo received or finally discharged at airports everywhere.
76.07(4g)(b)16.16. Multiply the fraction under subd. 15. by the full market value of the company’s property everywhere.
76.07(4g)(c)1.1. Determine the gross cost of gas plant in service in this state, except motor vehicles exempt from the property tax under s. 70.112 (5), and of all other property owned or rented by the company and used in the operation of the company’s business in this state and included in the base for purposes of rate regulation by the federal energy regulatory commission.
76.07(4g)(c)2.2. Determine the gross cost of gas plant in service everywhere, except motor vehicles specified under s. 70.112 (5), and of all other property owned or rented by the company and used in the operation of the company’s business everywhere and included in the base for purposes of rate regulation by the federal energy regulatory commission.
76.07(4g)(c)4.4. Multiply the fraction under subd. 3. by the full market value of the company’s property everywhere.
76.07(4g)(d)1.1. Determine the gross cost of line of pipe owned or rented by the company and used in the operation of the company’s business in this state.
76.07(4g)(d)2.2. Determine the gross cost of line of pipe owned or rented by the company and used in the operation of the company’s business everywhere.
76.07(4g)(d)15.15. Determine the gross cost of all property owned or rented by the company and used in the company’s business everywhere.
76.07(4g)(d)17.17. Add the fractions under subds. 5., 9. and 13. and multiply that result by the fraction under subd. 16.
76.07(4g)(d)18.18. Determine the gross cost of property owned or rented by the company and used in the operation of the company’s business other than pipe in this state.
76.07(4g)(d)19.19. Determine the gross cost of all property owned or rented by the company and used in the operation of the company’s business everywhere.
76.07(4g)(d)22.22. Multiply the fraction under subd. 21. by the full market value of the company’s property everywhere.
76.07(4r)(4r) Adjustment of factors. In making the determinations under sub. (4g), the department may adjust any factor or use any other factor in order to reflect more accurately the company’s property in this state if in the department’s judgment the factor or combination of factors does not produce a substantially just and correct determination or if during the 12 months preceding the assessment date any of the following conditions applies:
76.07(4r)(a)(a) The company began operating in this state and the results of its operations during the first year materially distort the allocation of property to this state.
76.07(4r)(b)(b) The company’s service was interrupted so that the allocation of property to this state is materially distorted.
76.07(4r)(c)(c) The company acquired or disposed of assets having a substantial value that are situated so as materially to distort the allocation of property to this state.
76.07(4r)(d)(d) Another event occurred which materially distorted the allocation of property to this state.
76.07(5)(a)(a) The full market value of the operating property of a company listed in s. 76.01 shall be determined by applying recognized appraisal methods, which may include, but are not limited to, the capitalized income, cost, and stock and debt indicators of value, regardless of the method of accounting for legitimate business purposes used by the taxpayer. The department shall give due consideration to generally accepted accounting principles and regulated accounting practices.
76.07(5)(b)(b) The department shall promulgate rules relating to the general principles of the indicators of value under par. (a).
76.07 HistoryHistory: 1971 c. 23; 1981 c. 20; 1983 a. 27; 1985 a. 29; 1987 a. 399; 1989 a. 31; 1991 a. 39; 1993 a. 205, 490; 1995 a. 351; 2009 a. 2; 2015 a. 216; 2021 a. 1; 2023 a. 12.
76.07 AnnotationA railroad’s working capital was properly assessed as operating property. The valuation of railroads is discussed. Soo Line Railroad Co. v. DOR, 97 Wis. 2d 56, 292 N.W.2d 869 (1980).
76.07 AnnotationThe application of sub. (4g) (b) 11. to 13. is discussed. United Airlines, Inc. v. DOR, 226 Wis. 2d 409, 595 N.W.2d 49 (Ct. App. 1999), 98-2299.
Notes of Decisions
Cited in 10
cases, 1932–2020 · leading case: Soo Line R.R. v. Dep't of Revenue, 278 N.W.2d 487 (Wis. Ct. App. 1979).
Soo Line R.R. v. Dep't of Revenue, 278 N.W.2d 487 (Wis. Ct. App. 1979). “Section 76.07(3), Stats., allows the Department of Revenue to assess the full market value 1 of a railroad’s operating property, and then allocate the percent of the assessment to the railroad operating property located in Wisconsin.”
Burlington N. R.R. v. Dep't of Revenue, 570 F. Supp. 585 (W.D. Wis. 1983). “Wis.Stat. § 76.07(1). The Department notifies the railroad companies of the amount of their assessments and provisions are made for contesting the assessments.”
Nw. Airlines, Inc. v. Wisconsin Dep't of Revenue, 2006 WI 88 (Wis. 2006). “Wis. Stat. § 76.07 (4g)(b). As noted, not all air carrier companies are subject to an ad valorem tax.”
United Airlines, Inc. v. Wisconsin Dep't of Revenue, 595 N.W.2d 49 (Wis. Ct. App. 1999). “See § 76.07(4g), Stats. We therefore reject this interpretation of the statute as unreasonable.”
Burlington N. R.R. v. Dep't of Revenue, 604 F. Supp. 1575 (W.D. Wis. 1985). “§ 76.07: 1981 1982 1983 Burlington Northern R.”
Fox River Valley R.R. v. Dep't of Revenue, 863 F. Supp. 893 (E.D. Wis. 1994). “If other property in Fox River Valley Railroad’s and Green Bay and Western Railroad’s assessment jurisdictions were assessed in 1993 using the methodology that produced the lower figures for Fox River Valley Railroad and Green Bay and Western Railroad in 1991, section…”
Milwaukee Elec. Ry. & Light Co. v. Tax Comm'n, 242 N.W. 312 (Wis. 1932). “02, as assessed in the manner specified in sections 76.07 and 76.08, at the average rate of taxation determined as aforesaid;” sec.”
Nw. Airlines, Inc. v. Dep't of Revenue, 252 N.W.2d 337 (Wis. 1977). “On this appeal Northwest contends DOR’s method of calculating the ad valorem tax, which included nonmigratory property located outside of Wisconsin, violated the equal protection and due process clauses of the Fourteenth Amendment and the Commerce Clause of the United States…”
Sw. Airlines Co. v. State of Wisconsin Dep't of Revenue (Wis. Ct. App. 2020). “§ 76.07 (2017-18).1 The DOR assesses the total market value of the property of the air carrier companies, and then calculates the percentage of that assessment which should be attributed to Wisconsin.”
Phoenix Steel, Inc. v. State of Wisconsin Dep't of Revenue, 635 F. Supp. 270 (W.D. Wis. 1986). “§ 76.07(2) (1983-84), and Wis. AdmimCode § Tax 2.”
— Wis. Stat. § 76.07(1) — 1 case
Burlington N. R.R. v. Dep't of Revenue, 570 F. Supp. 585 (W.D. Wis. 1983). “Wis.Stat. § 76.07(1). The Department notifies the railroad companies of the amount of their assessments and provisions are made for contesting the assessments.”
— Wis. Stat. § 76.07(2) — 1 case
Phoenix Steel, Inc. v. State of Wisconsin Dep't of Revenue, 635 F. Supp. 270 (W.D. Wis. 1986). “§ 76.07(2) (1983-84), and Wis. AdmimCode § Tax 2.”
— Wis. Stat. § 76.07(3) — 2 cases
Soo Line R.R. v. Dep't of Revenue, 278 N.W.2d 487 (Wis. Ct. App. 1979). “Section 76.07(3), Stats., allows the Department of Revenue to assess the full market value 1 of a railroad’s operating property, and then allocate the percent of the assessment to the railroad operating property located in Wisconsin.”
Nw. Airlines, Inc. v. Dep't of Revenue, 252 N.W.2d 337 (Wis. 1977). “On this appeal Northwest contends DOR’s method of calculating the ad valorem tax, which included nonmigratory property located outside of Wisconsin, violated the equal protection and due process clauses of the Fourteenth Amendment and the Commerce Clause of the United States…”
— Wis. Stat. § 76.07(4g) — 1 case
United Airlines, Inc. v. Wisconsin Dep't of Revenue, 595 N.W.2d 49 (Wis. Ct. App. 1999). “See § 76.07(4g), Stats. We therefore reject this interpretation of the statute as unreasonable.”
— Wis. Stat. § 76.07(4g)(b) — 1 case
United Airlines, Inc. v. Wisconsin Dep't of Revenue, 595 N.W.2d 49 (Wis. Ct. App. 1999). “See § 76.07(4g), Stats. We therefore reject this interpretation of the statute as unreasonable.”
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