Wisconsin Legislature: Property tax

Amoritization and depreciation and computing expense deductions on property: income and franchise tax revisions re federal law - AB1001

Armed forces veterans and unremarried surviving spouses of certain veterans or members of national guard or reserves: individual income tax credit re property taxes created; conditions specified - AB319

BCPL may invest moneys in the purchase of land in this state under certain conditions; DNR required to set aside moneys under the stewardship program to acquire certain land from BCPL - AB1012

Brownfield definition revised to include abandoned residential property re assignment of property contaminated by hazardous substances [A.Sub.Amdt.1: further revisions] - AB464

Brownfield definition revised to include abandoned residential property re assignment of property contaminated by hazardous substances - SB198

Calculation of aids in lieu of taxes [A.Sub.Amdt.1: Sec. 1260m, n] - AB100

Charter towns: towns meeting certain criteria authorized to become; referendum, TIF, zoning, and annexation provisions - AB266

Charter towns: towns meeting certain criteria authorized to become; referendum, TIF, zoning, and annexation provisions - SB165

Contaminated property: residual contamination after cleanup under administration of agency with authority over the site, DNR and notification provisions; ERTID revisions; local governmental exemption from solid waste management standards under certain conditions; voluntary party liability exemption modified - AB999

Converting agricultural land: county payment of penalty to taxation district modified - AB312

County Levy Restraint Program created [Sec. 449, 450, 1700, 1702, 1704, 1705, 1709; original bill only] - AB100

Debt related to property tax: county or municipality may certify to DOR for setoff from state tax refunds [A.Amdt.1: definition provision] - AB538

Development rights to property subject to property taxes and real estate transfer fee; register of deeds and assessor provisions - AB265

Disabled veteran property tax credit created - AB347

ERTID: maximum period of certification and expenditure period increased - AB896

Expenditure Restraint Program eliminated and replaced with the Municipal Levy Restraint Program [Sec. 446-448, 1699, 1701, 1703, 1707, 1708; original bill only] - AB100

Goodwill Industries: income and franchise tax credits created for property taxes paid on property owned by [A.Sub.Amdt.1: further revisions, income and franchise tax credit provisions removed; S.Amdt.1: size of property exempt per municipality limited] - AB498

Homeowner's property tax credit created; school property tax credit revised re rent paid on principal dwelling - AB565

Homeowner's property tax credit created; school property tax credit revised re rent paid on principal dwelling - SB260

Homeowner's tax credit created; school levy property tax credit and lottery and gaming property tax credit eliminated - AB44

Land removed from tax rolls by local governments: DOA and DOR to conduct impact study - AB662

Levy limit for counties and municipalities [Sec. 1257, 1258, 9435 (4); A.Sub.Amdt.1: further revisions, 1251c, 1254m, 1258m, 1260b, c] - AB100

Light, heat, and power company revisions re state aid payments based on net book value of the production plant, local property taxes, credit against license fee liability, annual impact fee, and mitigation payment agreement; PSC and DOR duties; study required - AB818

Local airport district created, powers and duties specified; bonding authority, taxation, and shared revenue provisions; FAA, BCPL, Investment Board duties; district board created - AB1089

Local levy limits for property tax levies imposed in 2005 and 2006 created; sunset provided [Sec. 1251; original bill only] - AB100

Lottery and gaming property tax credit: eligible person may apply for the credit for any of the previous three years under certain conditions - AB1099

Lottery and gaming property tax credit: eligible person may apply for the credit for any of the previous three years under certain conditions - SB593

Lottery and property tax credit forms: real estate mortgage lenders required to provide to borrowers; DOR duty specified - AB883

Madison, Town of, authorized to modify ERTID boundaries under certain conditions; DOR provision - AB1054

Madison, Town of, authorized to modify ERTID boundaries under certain conditions; DOR provision - SB637

Manufacturing property tax refund: payment of interest modified - AB1161

Manufacturing property tax refund: payment of interest modified - SB639

Mobile home on land not owned by the person who owns the mobile home: personal property tax assessment revised; exception provided - AB221

Monroe, City of, authorized to transfer tax increments from an existing TID to a specific TID - AB1008

Monroe, City of, authorized to transfer tax increments from an existing TID to a specific TID - SB589

Municipal storm water utility: use of property taxes and service charges to fund revised; complaints to PSC re storm water and sewer utilities provision - AB492

Payment of property taxes when property is partially condemned revised under certain conditions - AB96

Personal property tax: payment revisions; ordinance provision - AB52

Personal property taxes on improvements to leased land: collection of modified [A.Sub.Amdt.1: further revisions] - AB614

Personal property taxes on improvements to leased land: collection of modified - SB291

Premier resort area tax provisions [A.Sub.Amdt.1: Sec. 437p, 452n, 1692a-x, 9441 (2m); S.Amdt.29 to Engr.AB-100: DOR to provide appropriate guidance, list of businesses expanded, 1692xm, xn] - AB100

Prescription drug assistance program for the elderly: property taxes deducted from person's annual household income re determining eligibility; DHFS provision - AB491

Prescription drug assistance program for the elderly: property taxes deducted from person's annual household income re determining eligibility; DHFS provision - SB235

Principal homesteads of individuals: exception from ``uniformity clause". Constitutional amendment (1st consideration) - AJR13

Property tax: different rates for parts of cities, villages, towns, counties, and school districts added by attachments to school districts, consolidations, and boundary changes under cooperative agreements; exception from ``uniformity clause" requirement. Constitutional amendment (1st consideration) - AJR98

Property tax installment payment: penalty for delinquency revised [A.Sub.Amdt.1: further revisions, delinquent 2nd or subsequent installments provision added; S.Sub.Amdt.1: further revisions, delinquency penalty revisions deleted, grace period created] - AB129

Property tax installment payment: penalty for delinquency revised - SB117

Property taxes paid from residential mortgage escrow account: deadline revised re direct payment from escrow agent - SB277

Raw forest products: exemptions from harvesting on tax delinquent land created re maintaining railroad tracks, pipelines, and utility right-of-way - AB1173

Raw forest products: exemptions from harvesting on tax delinquent land created re maintaining railroad tracks, pipelines, and utility right-of-way - SB683

Recreational mobile home: individual income tax credit created for personal property taxes paid re additions that exceed the 400 square feet exemption - AB801

Recreational mobile home: individual income tax credit created for personal property taxes paid re additions that exceed the 400 square feet exemption [S.Sub.Amdt.1: further revisions, income tax credit provisions deleted, definition revised, exemption from personal property tax and certain parking fee] - SB404

Restaurant kitchen machinery and equipment: income and franchise tax credits created re property taxes paid - AB951

School districts required to spend at least 65 percent of operating expenditures on direct classroom expenditures; DPI and property tax provisions - SB668

School levy property tax credit and lottery and gaming property tax credit distribution revised - AB670

School levy property tax credit and lottery and gaming property tax credit distribution revised - SB431

School levy property tax credit and transfer of certain tax revenues from general fund to health care quality improvement fund [Sec. 68-71, 1711-1716; original bill only] - AB100

School levy property tax credit calculation: reference to repealed provision eliminated (remedial legislation) - SB407

School levy property tax credit increased [Sec. 1717] - AB100

School property tax rent credit claim revised - AB44

Special orders of business for December 15, 2005 established re AB-15, AB-21, AB-51, AB-187, AB-498, AB-523, AB-574, AB-586, AB-594, AB-614, AB-618, AB-805, AB-806, AB-850, SB-206, SB-426 - AR45

Special orders of business for March 7, 2006 established re AB-19, AB-33, AB-96, AB-353, AB-588, AB-596, AB-671, AB-673, AB-675, AB-680, AB-681, AB-686, AB-751, AB-801, AB-838, AB-842, AB-856, AB-874, AB-900, AB-928, AB-934, AB-936, AB-958, AB-973, AB-974, AB-975, AB-987, AB-989, AB-990, AB-1008, AB-1015, AB-1024, AB-1028, AB-1060, AB-1077, SB-103, SB-350, SB-369, SB-405, SB-447, SB-450, SB-459, SB-501, SB-502, SB-510, SB-536, SB-537, SB-602 - AR50

Special orders of business for March 9, 2006 established re AB-71, AB-87, AB-129, AB-287, AB-328, AB-538, AB-587, AB-639, AB-735, AB-777, AB-875, AB-887, AB-937, AB-966, AB-1002, AB-1003, AB-1026, AB-1032, AB-1035, AB-1044, AB-1078, AB-1090, SB-123, SB-145, SB-150, SB-183, SB-226, SB-268, SB-272, SB-273, SB-284, SB-338, SB-352, SB-359, SB-362, SB-363, SB-364, SB-365, SB-380, SB-420, SB-453, SB-457, SB-474, SB-487, SB-488, SB-489, SB-490, SB-491, SB-492, SB-493, SB-494, SB-512, SB-515, SB-527, SB-539, SB-540, SB-547, SB-549, SB-555, SB-556, SB-557, SB-560, SB-562, SB-579, SB-591, SB-592, SB-597, SB-601, SB-612, SB-613, SB-638, SB-642, SB-652, SJR-33 - AR51

Tangible personal property tax revision [A.Sub.Amdt.1: Sec. 1518m] - AB100

Technical college district board prohibited from increasing its property tax levy over certain amount, sunset provision; appropriation revision - SB669

TID created for the City of Madison - AB676

TID creation by counties in which no cities or villages are located authorized; approval of all town boards required [A.Amdt.1: limitations revised] - AB156

TID creation by counties in which no cities or villages are located authorized; approval of all town boards required - SB153

TID creation by Village of Kimberly: DOR to proceed dispite failure to publish certain public notices - AB1158

TID creation by Village of Kimberly: DOR to proceed dispite failure to publish certain public notices - SB677

TID creation simultaneous with subtracting territory from an existing TID without adopting a resolution containing the 12-percent test: city or village authority granted under set conditions; DOR provisions - AB1015

TID expenditure period and project costs for certain city modified - AB193

TID expenditure period and project costs for certain city modified - SB102

TIF approved purposes re towns: ``agricultural project" expanded to include ``farm product warehousing and storage, refrigerated" - AB973

TIF approved purposes re towns: ``agricultural project" expanded to include ``farm product warehousing and storage, refrigerated" - SB543

TIF law technical changes - AB147

TIF law technical changes [S.Amdt.1: further revisions; S.Amdt.2: mixed-use development provisions added] - SB83

Town that has entered into a cooperative boundary agreement with a village or city authorized to use TIF - AB253

Town that has entered into a cooperative boundary agreement with a village or city authorized to use TIF [S.Amdt.1: cooperative plan required with application] - SB124

WHEDA property tax deferral loans for persons over age 65: income and loan limits increased - SB130

WHEDA property tax deferral loans for persons over age 65: eligibility requirements, permissible amount of outstanding liens and judgments, and maximum amount revised; DOA to prepare an appendix report - AB863

property tax _ assessmentProperty tax — Assessment

Development rights to property subject to property taxes and real estate transfer fee; register of deeds and assessor provisions - AB265

Improvements on leased land: revision re notice of changed assessment - SB663

Improvements to a principal dwelling: ordinance to temporarily exclude from property tax assessment allowed - AB212

Mobile home on land not owned by the person who owns the mobile home: personal property tax assessment revised; exception provided - AB221

Property tax assessment: circuit court may only consider evidence presented to board of review or taxation district re appeal of objection or claim of refund; ``palpable error" revised to include failure to notify owner of changed assessment - AB1051