LRB-2299/1
JK:cjs
2019 - 2020 LEGISLATURE
April 4, 2019 - Introduced by Senators LeMahieu, Cowles, Marklein, Nass, Olsen,
Risser, Testin and Wanggaard, cosponsored by Representatives Ballweg,
Tittl, Brandtjen, Brooks, Edming, Felzkowski, Gundrum, Kitchens,
Kuglitsch, Kulp, Kurtz, Murphy, Mursau, Novak, Ohnstad, Pronschinske,
Ramthun, Rohrkaste, Skowronski, Stafsholt, Steffen, Subeck, Tranel,
Tusler, VanderMeer and Wichgers. Referred to Committee on Local
Government, Small Business, Tourism and Workforce Development.
SB146,1,5 1An Act to renumber and amend 74.11 (4), 74.11 (7), 74.11 (8), 74.11 (10) (a),
274.12 (6), 74.12 (7) and 74.12 (8); to amend 74.12 (9) (a) and 74.69 (1); and to
3create
74.11 (4) (b), 74.11 (7) (b), 74.11 (8) (b), 74.11 (10) (a) 2., 74.12 (6) (b),
474.12 (7) (b), 74.12 (8) (b) and 74.12 (9) (am) of the statutes; relating to: due
5dates for paying property taxes.
Analysis by the Legislative Reference Bureau
Under current law, real and personal property taxes must be paid in full on or
before five working days after January 31, unless paid in installments. An
installment payment of special charges, special taxes, and property taxes imposed
on real property or on improvements to leased land is considered delinquent if not
paid on or before five working days after the due date.
This bill clarifies that such payments that are mailed to the proper official are
considered to be received on time if postmarked on or before the due date, regardless
of when received. The bill also clarifies that if the due date is a Saturday or Sunday,
the five-day “grace” period ends on the following Friday.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB146,1
1Section 1. 74.11 (4) of the statutes is renumbered 74.11 (4) (a) and amended
2to read:
SB146,2,53 74.11 (4) (a) All taxes on personal property, except those on improvements on
4leased land, shall be paid in full and received by the proper official on or before 5
5working days after the due date of January 31.
SB146,2 6Section 2. 74.11 (4) (b) of the statutes is created to read:
SB146,2,97 74.11 (4) (b) For purposes of par. (a), if January 31 is a Saturday or Sunday, the
8period of 5 working days under par. (a) ends on the close of business on the first
9Friday in February.
SB146,3 10Section 3. 74.11 (7) of the statutes is renumbered 74.11 (7) (a) and amended
11to read:
SB146,2,1512 74.11 (7) (a) If the first installment of taxes on real property or improvements
13on leased land is not paid received by the proper official on or before 5 working days
14after the due date of January 31, the entire amount of the taxes remaining unpaid
15is delinquent as of February 1.
SB146,4 16Section 4. 74.11 (7) (b) of the statutes is created to read:
SB146,2,1917 74.11 (7) (b) For purposes of par. (a), if January 31 is a Saturday or Sunday, the
18period of 5 working days under par. (a) ends on the close of business on the first
19Friday in February.
SB146,5 20Section 5. 74.11 (8) of the statutes is renumbered 74.11 (8) (a) and amended
21to read:
SB146,2,2522 74.11 (8) (a) If the 2nd installment of taxes on real property or improvements
23on leased land is not paid received by the proper official on or before 5 working days
24after the due date of July 31, the entire amount of the taxes remaining unpaid is
25delinquent as of August 1 and interest and penalties are due under sub. (11).
SB146,6
1Section 6. 74.11 (8) (b) of the statutes is created to read:
SB146,3,42 74.11 (8) (b) For purposes of par. (a), if July 31 is a Saturday or Sunday, the
3period of 5 working days under par. (a) ends on the close of business on the first
4Friday in August.
SB146,7 5Section 7. 74.11 (10) (a) of the statutes is renumbered 74.11 (10) (a) 1. and
6amended to read:
SB146,3,117 74.11 (10) (a) 1. If all special assessments, special charges, special taxes and
8personal property taxes due under sub. (3) or (4) are not paid in full and received by
9the proper official
on or before 5 working days after the due date, the amounts unpaid
10are delinquent as of the day after the due date of the first installment or of the
11lump-sum payment.
SB146,8 12Section 8. 74.11 (10) (a) 2. of the statutes is created to read:
SB146,3,1513 74.11 (10) (a) 2. For purposes of subd. 1, if the due date is a Saturday or Sunday,
14the period of 5 working days under subd. 1 ends on the close of business on the first
15Friday following the due date.
SB146,9 16Section 9. 74.12 (6) of the statutes is renumbered 74.12 (6) (a) and amended
17to read:
SB146,3,2018 74.12 (6) (a) All personal property taxes, except those on improvements on
19leased land, shall be paid in full and received by the proper official on or before 5
20working days after the due date of January 31.
SB146,10 21Section 10. 74.12 (6) (b) of the statutes is created to read:
SB146,3,2422 74.12 (6) (b) For purposes of par. (a), if January 31 is a Saturday or Sunday, the
23period of 5 working days under par. (a) ends on the close of business on the first
24Friday in February.
SB146,11
1Section 11. 74.12 (7) of the statutes is renumbered 74.12 (7) (a) and amended
2to read:
SB146,4,83 74.12 (7) (a) If the first installment of real property taxes, personal property
4taxes on improvements on leased land or special assessments to which an
5installment option pertains is not paid received by the proper official on or before 5
6working days after the due date of January 31, the entire amount of the remaining
7unpaid taxes or special assessments to which an installment option pertains on that
8parcel is delinquent as of February 1.
SB146,12 9Section 12. 74.12 (7) (b) of the statutes is created to read:
SB146,4,1210 74.12 (7) (b) For purposes of par. (a), if January 31 is a Saturday or Sunday, the
11period of 5 working days under par. (a) ends on the close of business on the first
12Friday in February.
SB146,13 13Section 13. 74.12 (8) of the statutes is renumbered 74.12 (8) (a) and amended
14to read:
SB146,4,2215 74.12 (8) (a) If the 2nd or any subsequent installment payment of real property
16taxes, personal property taxes on improvements on leased land or special
17assessments to which an installment option pertains is not paid by received by the
18proper official on or before
5 working days after the due date specified in the
19ordinance, the entire amount of the remaining unpaid taxes or special assessments
20to which an installment option pertains on that parcel is delinquent as of the first
21day of the month after the payment is due and interest and penalties are due under
22sub. (10).
SB146,14 23Section 14. 74.12 (8) (b) of the statutes is created to read:
SB146,5,3
174.12 (8) (b) For purposes of par. (a), if the due date specified in the ordinance
2is a Saturday or Sunday, the period of 5 working days under par. (a) ends on the close
3of business on the first Friday following the due date.
SB146,15 4Section 15. 74.12 (9) (a) of the statutes is amended to read:
SB146,5,95 74.12 (9) (a) If all special assessments to which an installment option does not
6pertain, special charges, special taxes and personal property taxes that are due
7under sub. (5) or (6) are not paid in full and received by the proper official on or before
85 working days after the due date of January 31, the amounts unpaid are delinquent
9as of February 1.
SB146,16 10Section 16. 74.12 (9) (am) of the statutes is created to read:
SB146,5,1311 74.12 (9) (am) For purposes of par. (a), if January 31 is a Saturday or Sunday,
12the period of 5 working days under par. (a) ends on the close of business on the first
13Friday in February.
SB146,17 14Section 17. 74.69 (1) of the statutes is amended to read:
SB146,5,2015 74.69 (1) General rule. If payment is required by this chapter to be made by
16a taxpayer on or before a certain date, the payment is timely if it is mailed in a
17properly addressed envelope, postmarked before midnight of the last day prescribed
18due date for making the payment, with postage prepaid, and is received by the proper
19official not more than 5 days after the prescribed date for making the payment,
20regardless of when it is received
.
SB146,5,2121 (End)
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