Form M R – Fill Out and Use This PDF

The M R form, officially known as the Manufacturing Real Estate Return, is a crucial document utilized by the Wisconsin Department of Revenue to assess and collect data on manufacturing property for taxation purposes. It specifically requires detailed information regarding the property’s ownership, its physical and functional changes during the assessment year, and various other parameters that affect its valuation. For individuals and businesses owning manufacturing real estate in Wisconsin, completing and submitting this form by the due date of March 1, 2021, is imperative to ensure compliance with state tax regulations.

To navigate the complexities of the M R form and ensure accurate and timely submission, click on the button below.

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Form M R PDF Details

In navigating the complexities of property management and ownership, submitting the correct documentation to governmental entities stands as a vital task, among which the M R form, specifically the Form Schedule A 2021 for Manufacturing Real Estate Return (M-R), emerges as crucial for many. With an assessment date set for January 1, 2021, and a due date by March 1, 2021, the Wisconsin Department of Revenue requires this form to accurately capture the nuances of property use, ownership changes, and crucial property details over the prior year. This form demands information ranging from basic identification details like the legal owner's name and address, state and local parcel numbers, Federal Employer Identification Number (FEIN), to more detailed data such as property vacancy, recent transactions, appraisals, or physical changes to the property, including construction, remodeling, and demolition. Moreover, it meticulously distinguishes between real estate and personal property, aiming to assess correctly and prevent the potential for double assessment. With penalties for late submission starting at 10 days overdue, the form underscores the importance of timely compliance. Detailed instructions for reporting costs related to new constructions, including the contractor details, types of construction activities, and the financial implications of these activities, showcase the intricacy of this document. This form serves not only as a statutory requirement but as a comprehensive record that influences the property's assessed value and, consequently, the tax responsibilities of the owner.

Question	Answer
Form Name	Form M R
Form Length	10 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	2 min 30 sec
Other names	wi m r, wisconsin m r, wi form m r, wisconsin form m r online

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Form	Schedule A			2021
	Schedule A
	Manufacturing Real Estate Return
M-R	Manufacturing Real Estate Return
M-R	Assessment date January 1, 2021			WI Dept of Revenue
	Assessment date January 1, 2021			WI Dept of Revenue
Name (Legal owner of record)
				Due Date
Mailing Address				Due Date
Mailing Address
				March 1, 2021
City		State	Zip

State identification number (AA-County-Municipality-R-Parcel Number)

Local parcel number

Federal Employer Identification Number (FEIN)

This property is located in:

Town

Village

Municipality

County

Street address

Check if name or address changed

City

		For Dept. Use Only
PENALTY			Stamp
	10 days or less		31+ days
	10 days or less		31+ days
	11-30 days		Cancel
	11-30 days		Cancel

EXTENSION

Date of mailing
Type

	Initial	Date

Log In

Preaudit
Audit
Review			(R. 1-19)

1. Is this property Vacant or Non-operating . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

2. Was this property leased on January 1st

Yes

If “Yes,” complete Schedule R-5. If "No," enter the total amount of owner occupied space (square feet or % of total building area). Include area used in manufacturing storage, warehouse and offices when those areas support the manufacturing activity.

3. During the last two years, was this property:

a. Bought/sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Date

Price $

Yes

b. Listed/offered for sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Date		Price $

Yes

4. Was this property appraised since January 1, 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If “Yes,” attach a complete copy and enter the following information:

Yes

Date	Price $	Purpose of Appraisal

5. Were there any of the following changes between January 1, 2020 - January 1, 2021:

a. Changes to the parcel's size or shape. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If "Yes", describe and complete Schedule Y-R, Part 1 - "Land Size (acres or SF)", Col. 3 or Col. 4

b. New construction or construction in progress from previous years. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If “Yes,” complete Schedule R-1.

Yes

c. Remodeling of any previously existing building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If “Yes,” complete Schedule R-2.

d. Demolition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If “Yes,” complete Schedule R-3.

e. Land improvements (ex. paving, fences, lighting, curbs). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If “Yes,” complete Schedule R-4.

f. Changes to Waste Treatment Facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If “Yes,” complete Schedule R-6.

Yes

PA-750R

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Form M-R

Schedule Y-R

Summary of Accounting Records

2021

WI Dept of Revenue

Name 1

Name 2

State identification number

Local parcel number

Part 1 – Total Real Estate Original Costs From Your Accounting Records

Report: All real estate costs associated with this parcel.

Col. 1	Col. 2	Col. 3	Col. 4		Col. 5
	Balance	Additions (+) during	Deletions (-) during		Balance
Property Type or Account	Jan. 1, 2020	2020	2020		Jan. 1, 2021

1. Land cost			(	)

2. Land improvement cost			(	)

3. Building(s) cost			(	)

4. Building components cost			(	)

5. Construction in progress cost (RE only)			(	)

6. Waste treatment cost (RE only)			(	)

7. Other			(	)

Total (1-7)			(	)

	Jan. 1, 2020	Additions during 2020	Deletions during		Jan. 1, 2021
	Jan. 1, 2020	Additions during 2020	2020		Jan. 1, 2021
Land size (Acres or SF)			2020


Attach a note with a detailed explanation			(	)
of changes			(	)

Part 2 – Classify Items as Real Estate or Personal Property

To help prevent double assessments, check the appropriate box for each item below.

	Reported	Reported
Normally Assessed as	as RE	as PP	Not
Real Estate (RE)	(M-R Form)	(M-P Form)	Applicable

Boilers for building heat

Building HVAC equipment

Building electrical service

Plumbing piping and fixtures

Sprinkler equipment

Dock levelers

Central air conditioning

Railroad siding

Elevators

Truck scales

Other

	Reported	Reported
Normally Assessed as	as RE	as PP	Not
Personal Property (PP)	(M-R Form)	(M-P Form)	Applicable

Process boilers (always taxable)

Process power wiring (exempt)

Process piping (exempt)

Conveyors

Moveable office partitions

Transformers (taxable)

Machine foundations (exempt)

Portable air conditioners

Tanks/Silos

Cranes and craneways

Refrigeration equipment

Other

PA-750R

2 of 10

Form M-R

Schedule R-1

Part 1 - New Construction and Construction in Progress

2021

WI Dept of Revenue

Name 1

Name 2

State identification number

Local parcel number

Report: Complete a separate schedule R-1 for each new building or addition, to clarify the type of new construction and reduce the possibility of an erroneous assessment. You must attach a blueprint or drawing for this new

construction.

Exclude: Remodeling to existing buildings. Report remodeling on Schedule R-2.

Is new construction a free standing building or an addition to an existing structure? (Check the most appropriate description)

Free standing building

Addition to an existing structure

Provide the following for the new construction:

Ground floor area (footprint) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Upper floor area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Building Height (attach an elevation sketch if available) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Sq. Ft. Sq. Ft.

Structure Type	% Office	% Production	% Warehouse
(by floor area)	% Office	% Production	% Warehouse
(by floor area)

Foundation

Basement

Insulation

Plumbing

Framing

Exterior Wall

(Predominant Material)

Yes

Masonry Reinforced concrete Concrete block (plain)

Studs (wood/steel) Wood pole Split-face block

Steel (structural)

Pre-engineered steel

Concrete (tilt-up/precast)

Power

Heating

Air Conditioning

Fire Protection

Finished Area

	Metal		Wood
	None		220 volt
	None		220 volt

Percent of building area heated

Percent of building area cooled

Percent of building area fire protected

Other 440 volt

880 volt

Floor area of (finished) office space		Sq. Ft.
Floor area of other finished areas (ex: computer rooms, R & D labs, lunch rooms)		Sq. Ft.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Floor area of finished production space (ex: food preparation areas)		Sq. Ft.

	Miscellaneous - Identify any other significant building components not included above (ex: elevators, ramps, docks, special electrical
	service, additional foundations)

PA-750R

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Form M-R

Schedule R-1

Part 2 - New Construction and Construction in Progress Costs

2021

WI Dept of Revenue

Name 1

Name 2

State identification number

Local parcel number

Report: Schedule R-1 Part 2. You may send us copies of supporting contracts or billings.

Reporting Cost: (Check the box that applies)

Acted as own general contractor

Report Cost for:

Hired general contractor

Name:

1. Site preparation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Foundation, basement and superstructure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Electrical/lighting/power . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Plumbing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Sprinkler system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6. HVAC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Finish - partitions; interior finish on floors, walls and ceilings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8. Start up costs (ex: soft costs and architect fees). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9. Other costs (describe)

10. If costs include items you feel may qualify as exempt machinery and equipment (ex: special		(	)
	machine foundations, production power wiring or process piping), attach an explanation	(	)
11.	Total cost of construction upon completion
11.	Total cost of construction upon completion
12.	. . . . . . . . . . . . . . . . . . . . . . . . . . .Percent complete on January 1, 2021 (use cost incurred, not cost paid, to calculate)
13.	. . . . . . . . . . . . . . . . . . . . . . . . . . .Total building cost incurred before January 1, 2021 (excluding Ex M&E) (multiply line 11 by line 12)
14.	Important - deduct cost of construction reported last year	(	)

15.Net amount to be reported this year. Enter here and on Sch. B, Line 1, "Cost" column and make appropriate entries on Sch. YR,Part 1, Col. 3 (Additions), Line 3-7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.Your estimate of market value of construction as of January 1, 2021. Enter here and Sch. B, Line 1, "Value" column . . . . . . . . .

Each R-1 Form filed must have a separate attachment!

Explain your opinion of the effective increase in value here or attach supporting documentation.

PA-750R

4 of 10

Form M-R

Schedule R-2

Remodeling Including Construction in Progress

2021

WI Dept of Revenue

Name 1

Name 2

State identification number

Local parcel number

Report: Use this schedule to identify changes to existing structures for this parcel.

		Estimated Effective
Description of Changes	Cost	Increase in Value














Total cost (Enter here and on Sch. B, Line 2, "Cost" column and make appropriate entries on Sch. YR, Part
1, Col. 3 (Additions), Lines 3-7)
Enter what you feel is the total effective value increase to the property as a result of these changes. (Also enter this amount on
Sch. B, Line 2, "Value" column). Attach any documentaion supporting your opinion of the effective increase in value.

For Department Use Only

PA-750R

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Form M-R

Schedule R-3

Demolitions Including Demolition in Progress

2021

WI Dept of Revenue

Name 1

Name 2

State identification number

Local parcel number

Report: Building or land improvements that were removed from this parcel.

Description

Sq. Ft.

Affected

Year Built

Original Cost

Cost to Raze

Total cost to raze (Enter here and on Sch. B, Line 3, "Cost" column and make appropriate entries on Sch. YR, Part 1, Col. 3 (Additions), Lines 2-7)

Enter what you feel is the total effective value change as a result of the demolition. (Also enter this amount on

Sch. B, Line 3, "Value" column) Attach any documentation supporting your opinion of the effective change in value.

For Department Use Only

PA-750R

6 of 10

Form M-R

Schedule R-4

Land Improvements Including Construction in Progress

2021

WI Dept of Revenue

Name 1

Name 2

State identification number

Local parcel number

Report: Land improvement changes. Provide a description for "Landscaping" and "Other."

Cost

Paving

No change

Concrete

Depth (inches)

Repaving

Asphalt

SQ FT

New paving

Landscaping (describe)

Sewer/Drainage

No change

Septic system

Storm sewers

Replacement

Holding tank

Drainage field

System

New

Mound system

Municipal (ex: cost of hook-up line)

No change

Well

Water System

Private Water System

Depth (feet)

Municipal (ex: cost of hook-up line)

Railroad Siding

Lineal FT

Other – (ex: fences, lighting, curbs) (describe)

Total cost (Enter here and on Sch. B, Line 4, "Cost" column and make appropriate entries on Sch. YR, Part 1, Col. 3 (Additions),

Lines 2-7)

Enter what you feel is the total effective value increase as a result of these changes. (Also enter this amount on

Sch. B, Line 4, "Value" column) Attach any documentation supporting your opinion of the effective change in value.

For Dept. Use Only

PA-750R

7 of 10

Form M-R

Name 1

Schedule R-5		2021
Schedule R-5
Real Estate Lease
Real Estate Lease		WI Dept of Revenue
Name 2

State identification number

Local parcel number

Report: Identify market rentals. Note: Real estate leases between related parties are usually not market rentals.

Tenant/occupant 1

Current Lease Information

Name

Sq. Ft. leased

# of months

Start date

Address

Briefly describe how tenant uses the leasable space

Does this parcel have leasehold improvements (building components or land

Yes

improvements) that you do not own?

Are you related to the tenant/occupant? If yes, explain relationship below.

Yes

Tenant/occupant 2

Current Lease Information

Name

Sq. Ft. leased

# of months

Start date

Address

Briefly describe how tenant uses the leasable space

Does this parcel have leasehold improvements (building components or land

Yes

improvements) that you do not own?

Are you related to the tenant/occupant? If yes, explain relationship below.

Yes

PA-750R

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Form M-R

Schedule R-6

Waste Treatment Facilities

2021

WI Dept of Revenue

Name 1

Name 2

State identification number

Local parcel number

Report: Waste Treatment Activities.

1.	Did the waste treatment status change in 2020? (ex: property no longer used for waste	Yes	No
	treatment; crops on vacant land sold; acreage used for waste treatment increased or	Yes	No


	decreased)

2.	Did the assets used for waste treatment have any physical changes in 2020? (ex: new	Yes	No
2.
	construction; remodeling or changes to buildings or structures; demolition)


	If you checked "Yes" for either question, describe below.

Note: You may attach construction prints, photos, fixed asset lists or any additional documentation to help describe the project or to outline the changes in 2020.

PA-750R

9 of 10

Form M-R

Schedule B

Summary of All Real Estate Changes as of January 1, 2021

2021

WI Dept of Revenue

Name 1

Name 2

State identification number

Local parcel number

Below is a summary of the changes you declared in this filing.

Changes – Complete the appropriate schedules for values		Cost	Value	For Dept Use Only
1. New construction and construction in progress	(from Sch. R-1)

2. Remodeling and construction in progress	(from Sch. R-2)

3. Demolitions and demolition in progress	(from Sch. R-3)

4. Land improvements and construction in progress	(from Sch. R-4)

Mail this completed return to the appropriate district office.

See instructions for office locations.

I, the undersigned, declare under penalties of law that I have personally examined this return and its completed schedules. To the best of my knowledge and belief, this return is true, correct and complete. Note: Original signature is required unless you are filing electronically.

	Name (please print)		Email

Preparer	Signature		Phone	Ext.
Preparer
Information
	Firm or title	Date	Fax

	Name (please print)		Email

Manufact./	Signature		Phone	Ext.
Owner
Information
Information	Firm or title	Date	Fax
	Firm or title	Date	Fax

PA-750R

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