Wisconsin Legislature: Register529B

SECTION 16. Tax 20.14 (2) (a) is renumbered s. Tax 20.14 (2) (a) 1. and is amended to read:

Tax 20.14(2) MOBILE HOMES. (a) 1. `Precertification years.' The owner of a mobile home subject to a monthly mobile home parking permit fee who qualifies for the credit may claim the credit on an application prescribed by the department. The owner must attest that as of January 1 of the precertification year he or she is the owner of the mobile home described on the application and as of that date he or she uses the mobile home as his or her primary residence. The completed application must be filed with the taxation district treasurer no later than January 31 February 10 of the year the fees are payable. Beginning with the credit for fees payable in 2000, a claim that is made under this subdivision is valid for 5 years, except as provided under s. Tax 20.19 (2).

SECTION 17. Tax 20.14(2)(a)2. is created to read.

Tax 20.14 (2) (a) 2. `Interim years.' An owner of a mobile home who becomes eligible to claim a credit in years other than a precertification year may claim the credit by filing an application with the taxation district treasurer no later than February 10 of the year the fees are payable. The owner must attest that as of the January 1 of the year the fees are payable, he or she is the owner of the property described on the application and that as of that date he or she uses the property as his or her primary residence. Except as provided under s. Tax 20.19 (2), claims made under this subdivision are valid until the next following precertification year.

SECTION 18. Tax 20.14 (2) (b) and (c) are amended to read:

Tax 20.14 (2) (b) The taxation district treasurer shall compute the amount of the lottery and gaming credit under s. Tax 20.12 (2). One twelfth of the credit so determined shall be subtracted from each monthly mobile home parking permit fee otherwise due for the parking site occupied by the owner under par. (a) on January 1.

(c) The amount of the lottery and gaming credit pertaining to months in which a fee is not due for the parking site of an owner under par. (a) shall be recorded by the taxation district treasurer and remitted to the department of administration by January 20 of the following year. The taxation district treasurer shall charge back to the school district the corresponding credits settled for under s. Tax 20.17.

SECTION 19. Tax 20.14 (3) is created to read:

Tax 20.14 (3) WITHDRAWING A CLAIM. Within 30 days of the date on which the claimant no longer owns the parcel of taxable real or personal property or the mobile home subject to a mobile home parking fee on which a claim was based or no longer uses the property as his or her primary residence, the claimant shall inform the treasurer administering the credit under s. Tax 20.14 that the he or she is no longer eligible to claim a credit for the property. Failure to do so may subject the owner to penalties under s. Tax 20.19 (2). This subsection also applies to credits extended under s. Tax 20.13.

SECTION 20. Tax 20.15 (1) (a), (b) and (e), (2), (3) and (4) (a) 1. and 2. are amended to read:

Tax 20.15 Responsibilities of county treasurer and taxation district treasurer. (1) CERTIFICATION OF LOTTERY AND GAMING CREDIT. (a) The treasurer administering the credit under s. Tax 20.14(1) (a)1. shall prepare applications for parcels likely to qualify for the lottery and gaming credit and those upon request. Prepared applications shall include the parcel number and the property address or other description of the property. The prepared application for the lottery and gaming credit on property taxes for 1999 and for each precertification year thereafter shall be distributed to the owner of the parcel.

(b) The treasurer under s. Tax 20.14 (1) (a) shall accept applications for the lottery and gaming credit for taxable property through the October 31 prior to issuance of the tax bill. The treasurer shall accept facsimiles of applications or other documents evidencing a claim that include all the information contained in the application form prescribed by the department if such facsimiles or other documents are received by the treasurer by October 31. The treasurer shall not accept applications postmarked earlier than the certification date.

(e) An owner who qualifies for the lottery and gaming credit but whose tax bill does not reflect the credit may claim the credit until January 31 following the issuance of the tax bill by filing the application under s. Tax 20.14 (1) (a) with the treasurer responsible for collecting the January payment of the owner's property taxes. The treasurer shall compute the credit, subtract it from the amount due for the approved parcel of the owner and make an appropriate entry in the tax role. If the tax has been paid in full, the treasurer shall provide a refund. Except for approved cities, the The treasurer shall, on or before settlement under ss. 74.25 or 74.30, Stats., convey to the county treasurer the parcel number, property address or other description of the property and the name and mailing address for each claim accepted under this paragraph.

(2) TAX ROLL ENTRIES. The tax roll shall indicate the amount of lottery and gaming credits claimed for extended to approved parcels.

(3) PROPERTY TAX BILLS. The treasurer under s. Tax 20.14 (1) or s. Tax 20.13 shall cause the lottery and gaming credit to appear on tax bills for approved parcels for which an application has been received under sub. (1) (b) or extended under s. Tax 20.13. The total amount of the lottery and gaming credit shall be deducted from the net property tax included in the first instalment. If the lottery and gaming credit exceeds the amount of net property taxes included in the first instalment, the excess shall be deducted from subsequent instalments but no instalments may be reduced below zero. On tax bills for approved parcels issued by a city that collects general property taxes under s. 74.87, Stats., the lottery and gaming credit may be prorated over instalment payments.

(4) INFORMATION PROVIDED TO THE DEPARTMENT. (a) March report. 1. On or before March 1, the county treasurer shall report to the department the total number and amount of credits claimed under s. Tax 20.14 (1) or extended under s. Tax 20.13 against taxes levied in the previous December in each taxation district in the county except that for taxation districts in approved cities and taxation districts in a city that collects taxes under s. 74.87, Stats., the city treasurer shall report to the department. The report shall be on a form prescribed by the department and shall be signed by the treasurer.

2. On or before March 1, each taxation district treasurer shall report to the department the total number and amount of credits claimed through the preceding January 31 February 10 for mobile homes subject to a monthly parking permit fee. The report shall be on a form prescribed by the department and shall be signed by the taxation district treasurer.

SECTION 21. Tax 20.15 (4) (c) 1. and 2. are repealed and recreated to read:

Tax 20.15 (4) (c) Claimant report. 1. `Taxable property.' a. Precertification years. On or before November 1, 1999 and on or before August 16 of each precertification year thereafter, the treasurer with whom applications for credits are filed under s. Tax 20.14 (1) (a) 1. shall provide the department a report of all claims made under ss. Tax 20.14 (1) (a) 1. and (d) for that year's lottery and gaming credit, and treasurers under s. Tax 20.13 shall provide a report for all claims to be applied on the property tax roll for the year of precertification. The report shall indicate for each individual claim the parcel number, property address or other description of the property, and the name and mailing address for purposes of mailing the tax bill. The report shall be in a computer-readable format. On or before March 1 of the year following the precertification year, treasurers under sub. (1) (a) and s. Tax 20.13 shall provide the department an updated report of all claims made in the precertification year, including late claims made under sub. (1) (e). The March 1 report shall be in a computer-readable format and shall indicate for each individual claim the parcel number, property address or other description of the property, and the name and mailing address for purposes of mailing the tax bill.

b. Interim years. On or before May 1 of each year other than precertification years, the treasurer with whom claims for credits are filed under s. Tax 20.14 (1) (a) 2. shall file with the department a report of all claims made under s. Tax 20.14 (1) (a) 2. and (d) for that year's lottery and gaming credit. The report shall contain the parcel numbers, property addresses or other descriptions of properties for which claims were filed and the names and mailing addresses for purposes of mailing the tax bills. The report shall be in computer-readable format. By March 1 of the following year, the treasurer shall file with the department a report of all claims for the previous year's lottery and gaming credit, including claims made under ss. Tax 20.14 (1) (a) 2. and (d), claims made in a precertification year that are valid for the previous year and late claims made for lottery and gaming credits for the previous year. This subdisivion also applies to interim year credits extended under s. Tax 20.13.

Example: On May 1, 2000 the county treasurer provides the department a report of all claims for the 2000 lottery and gaming credit made in 2000 through 1) applications made to the county treasurer and 2) late claims made to the municipal treasurer and 3) late claims made to the department. Prior-year claims that remain valid are not included in the May 1 report. On March 1, 2001, the treasurer provides the department a report of all claims made for the 2000 credit - both prior year claims that are valid for the 2000 credit and claims made in 2000 as well as late claims made in 2001 (for the 2000 credit).

2. `Mobile homes.' a. Precertification years. On or before November 1, 1999 and on or before August 16, 2004 and every 5th year thereafter, each taxation district administering credits to mobile homes subject to a mobile home parking fee shall provide the department an estimate of the number of claims to be made under s. Tax 20.14 (2) (a) 1. for the next precertification year. On or before May 1, 2000 and every 5th year thereafter, each taxation district administering credits to mobile homes subject to a mobile home parking fee shall provide the department a report of all claims made under s. Tax 20.14 (2) (a) 1. for that year's lottery and gaming credit. The report shall indicate for each individual claim the account number and address of the mobile home and the claimant's name and mailing address.

b. Interim years. On or before May 1 of each year other than precertification years, each taxation district administering credits to mobile homes subject to a mobile home parking fee shall file with the department a report of all claims made under s. Tax 20.14 (2) (a) 2. for that year's lottery and gaming credit, including claims made in a precertification year that continue to be valid. The report shall indicate for each individual claim the account number and address of the mobile home and the claimant's name and mailing address.

SECTION 22. Tax 20.15 (4) (d) is amended to read:

Tax 20.15 (4) (d) Corrections report. On or before October 1, the treasurer under sub. (1) and the treasurer under s. Tax 20.13 shall report to the department all corrections and adjustments made to the lottery and gaming credit claims of the previous year under s. Tax 20.18(2).

SECTION 23. Tax 20.15 (5) is renumbered s. Tax 20.15 (5) (a) and is amended to read:

Tax 20.15 (5) RECORD RETENTION. (a) Each Except for credits extended under s. Tax 20.13, each claim for a lottery and gaming credit shall be supported by a signed application or a facsimile thereof which shall be available for inspection by the department in the office of the treasurer under sub. (1) or (2) for 4 5 calendar years beginning with the year for which the credit was claimed.

SECTION 24. Tax 20.15(5)(b) is created to read:

Tax 20.15 (5) (b) All computer programs and records used to extend credits under s. Tax 20.13 shall be available for inspection by the department in the office of the treasurer authorized under s. Tax 20.13 for 5 calendar years beginning with the year for which the credit was extended.

SECTION 25. Tax 20.16 (title) and (1) (title) are amended to read:

Tax 20.16 (title) Payment of lottery and gaming credits and administrative reimbursement.

(1) (title) LOTTERY AND GAMING CREDIT.

SECTION 26. Tax 20.16 (1) (a) is renumbered s. Tax 20.16 (1).

SECTION 27. Tax 20.16 (1) (b) is repealed.

SECTION 28. Tax 20.16(2) is repealed and recreated to read:

Tax 20.16(2) ADMINISTRATIVE REIMBURSEMENT. (a) On November 19, 1999 the department of administration shall pay:

1. to the county or municipality using the claims procedure under s. Tax 20.14 (1), $0.70 for each application on file as of October 15, 1999 as reported under s. Tax 20.15 (4) (c) 1. a.

2. to the county or municipality using an alternative procedure under s. Tax 20.13, the lesser of $0.70 for each claim as reported under s. Tax 20.15 (4) (c) 1. a. or the actual cost incurred in identifying the claims reported under s. Tax 20.15 (4) (c) 1. a. A statement detailing the costs incurred shall document actual costs.

3. to the municipality using the claims procedure under s. Tax 20.14 (2), $0.70 for each estimated application for the 2000 lottery and gaming credit as reported under s. Tax 20.15 (4) (c) 2. a.

(b) On the first Friday in September in 2004 and every 5th year thereafter, the department of administration shall pay:

1. to the county or municipality using the claims procedure under s. Tax 20.14 (1), $0.70 for each application received under s. Tax 20.14 (1) (a) 1. as of August 1 of a precertification year as reported under s. Tax 20.15 (4) (c) 1. a.

3. to the municipality using the claims procedure under s. Tax 20.14 (2), $0.70 for each estimated claim to be made in the next precertification year as reported to the department under s. Tax 20.15 (4) (c) 2. a.

(c) Correction payments made under s. 79.10 (7r) (c), Stats., for underpayments of the lottery and gaming credit shall be made on the first Friday in September of the year following payments under pars. (a) and (b). If there are overpayments of the lottery and gaming credit made under s. 79.10 (7r) (b), Stats., the department shall collect the overpayment from the county or taxation district. If the department does not receive the overpayment by June 30 of the year following the payment under s. 79.10 (7r) (b), Stats., it shall certify to the department of administration on or before the first Friday in August the amount as a state special charge. The department of administration shall include the state special charge in its certification under s. 70.60, Stats.

SECTION 29. Tax 20.17 (title), (1) (a), (2) and (4) are amended to read:

Tax 20.17 (title) Settlement for lottery and gaming credits.

Tax 20.17(1) (a) Settle with taxing jurisdictions for the payment of lottery and gaming credits under s. Tax 20.16 (1) (a).

(2) Settlement for lottery and gaming credits shall be the same as settlement of other tax payments except that lottery and gaming credits may only be used to reduce general property taxes; they may not be applied against special assessments, special charges and special taxes.

(4) The settlement under s. 74.29, Stats., shall include the amount of lottery and gaming credits to be paid to the county treasurer under s. Tax 20.16 (1) (b) 1.

SECTION 30. Tax 20.18 (1) (e) is amended to read:

Tax 20.18 (1) (e) The amount certified under par. (c) for each taxation district shall be added to, or deducted from, the total lottery and gaming credits of the following year paid to the taxation district in March of the following year.

SECTION 31. Tax 20.18 (2) is repealed and recreated to read:

Tax 20.18 (2) If the department determines by October 1 of the year of any distribution under s. Tax 20.16 (1) (a) that there was an omitted lottery and gaming credit due to an eligible claim made after January 31, the department shall issue a check to the taxpayer in the amount equal to the computed credit. The department shall convey to the county treasurer the parcel number, property address or other description of the property and the name and mailing address for each omitted claim.

SECTION 32. Tax 20.19 (1) and 20.19 (2) (intro.) are amended to read:

Tax 20.19 Audit; penalties. (1) The department shall audit claims for the lottery and gaming credits and credits extended under s. Tax 20.13. The department may audit the computer programs and records of county treasurers and treasurers of a taxation district that collects taxes under s. 74.87, Stats., used to extend credits under s. Tax 20.13.

(2) If the department determines that a credit was extended to a claimed for an approved parcel or a mobile home subject to a monthly parking permit fee by a person who that does not qualify for the credit on the approved parcel or mobile home, the department shall proceed as follows:

SECTION 33. Tax 20.19 (2) (b) is repealed and recreated to read:

Tax 20.19 (2) (b) If the determination is after the tax roll is prepared, the department shall instruct the appropriate taxation district to collect the credit as a special charge on the next property tax bill issued for the property.

Initial Regulatory Flexibility Analysis

The proposed rule does not have a significant economic impact on a substantial number of small businesses.

Fiscal Estimate

The proposed amendment to ch. Tax 20 is required to bring the rule into conformity with current law as affected by the changes in 1999 Wis. Acts 5 and 9. The proposed amendment has no fiscal effect independent of the statutory changes made in 1999 Wis. Acts 5 and 9.

Contact Information

Please contact Rebecca Boldt at (608) 266-6785, if you have any questions regarding this proposed rule order.

Rebecca Boldt

Division of Research and Analysis

Dept. of Revenue

125 S. Webster St.

P.O. Box 8933

Madison, WI 53703

Notice of Hearing

Transportation

[CR 00-15]

Notice is hereby given that pursuant to ss. 85.16(1) and 227.11(2), Stats., and interpreting s. 85.20, Stats., the Department of Transportation will hold a public hearing in Room 994 of the Hill Farms State Transportation Building, 4802 Sheboygan Avenue, Madison, Wisconsin on the 14th day of February, 2000, at 10:00 AM, to consider the amendment of ch. Trans 4, Wis. Adm. Code, relating to the state public transit operating assistance program, and ch. Trans 8, Wis. Adm. Code, relating to allocation of federal public transit assistance program funds to urbanized areas under 200,000 population.

An interpreter for the hearing impaired will be available on request for this hearing. Please make reservations for a hearing interpreter at least 10 days prior to the hearing.

The public record on this proposed rule making will be held open until close of business, February 14, 2000, to permit the submission of written comments from persons unable to attend the public hearing or who wish to supplement testimony offered at the hearing. Any such comments should be submitted to Richard A. Martin, Department of Transportation, Bureau of Transit and Local Roads, Room 951, P. O. Box 7913, Madison, WI 53707-7913.

Parking for persons with disabilities and an accessible entrance are available on the north and south sides of the Hill Farms State Transportation Building.

Analysis Prepared by the Wisconsin Department of Transportation

STATUTORY AUTHORITY: ss. 85.16(1) and 227.11(2)

STATUTE INTERPRETED: s. 85.20

General Summary of Proposed Rule. Ch. Trans 4 establishes the Department's administrative interpretation of s. 85.20, Stats., and prescribes administrative policies and procedures for implementing the state urban public transit operating assistance program authorized under s. 85.20, Stats. 1999 Wis. Act 9 requires the Department to amend ch. Trans 4 by adding a section that requires that cost proposals submitted by a publicly owned transit system in response to a request for proposals issued by a public body for the procurement of transit services to be funded under the state urban transit operating assistance program must include an analysis of fully allocated costs. The analysis must include all of the publicly owned system's costs, including operating subsidies and capital grants. This analysis shall be the basis for evaluating costs when ranking proposals.

In addition, this rule-making will clarify existing provisions of ch. Trans 4 as well as incorporate changes to reflect current program policy and conditions and improve program administrative procedures.

These changes consist of the following:

• Removes language relative to state aid distribution that is contradictory to current statutory language.

• Modifies the definition of eligible expenses to include return on investment, short term interest and management fees for private transportation providers.

• Changes the definitions of “urban area" and “urban mass transit system" to eliminate ambiguity.