Analysis Prepared by Department of Revenue
The Notice of Assessment is sent by municipal assessors to inform taxpayers of change in real property assessment. The procedure for sending the Notice and the means by which it is prescribed is governed by s.
70.365, Stats.
The administration of the property tax exemption for solar and wind energy systems as defined in the statute is guided by s.
70.11 and
70.111 (18), Stats.
1997 Wisconsin Act 237 amended s.
70.365, Stats. to require the assessor to send a Notice of Assessment for any change in assessment of real property; under prior law a Notice was only sent for assessment increases of $300 or more.
1997 Wisconsin Act 237 also amended s.
70.365, Stats. to require the Notice to include the time and place of the meeting of the local board of review or board of assessors in addition to the date. The proposed rule updates Tax 12.075 to reflect those changes in the law. Section
Tax 12.075 (1) (j) and
(k) would require, specifically, the assessor's and clerk's name and telephone number to be included in the Notice. Since Tax 12.075 (3) permits the use of alternate forms containing the same information as the prescribed form, the proposed rule repeals the prescriptions under s.
Tax 12.075 (2) (a) (b) (c) which are unnecessary.
The impetus for the repeal and recreation of s.
Tax 12.50 is to eliminate contradiction between the rule and the law. Removal of Note 1, (2), (3), (3)(a), and Note 2 reflects the repeal of s.
101.57 (4), Stats., by
1983 Wis. Act 27, and the repeal of s.
16.957 (4), Stats., by
1985 Wis. Act 120.
1997 Wisconsin Act 237 amended s.
70.11, Stats., to require a property owner to file claim of property exemption on or before March 1. This filing deadline is required for all exempt property as outlined in s. 70.11, Stats., and Tax 12.50 (3) (b) is being removed as it is redundant.
1995 Wisconsin Act 27 repealed the sunset date, December 31, 1995, of the property tax exemption for solar and wind energy systems in s.
70.111 (18), Stats. The proposed rule removes s.
Tax 12.50 (4) to reflect the repeal of the sunset date.
Section 1. Tax 12.075(title), (1)(b), (c) are amended to read:Tax 12.075(title)
Tax 12.075 Notice of increased changed assessment on tax-able real property (s.
70.365, Stats.)
.
(1)(b) The amount of the increased
changed assessment or the amount of to include the previous year's assessment and the amount of the current year's assessment.
(c) Date, time and place of the meeting of the local board of review.
Section 2. Tax 12.075(1)(j) and (k) are created to read:
Tax 12.075(1)(j) Name and telephone number of the clerk of the board of review.(k) Name and telephone number of the assessor.
Section 3. Tax 12.075(2) is amended to read:
(2) PRESCRIBED FORM. The department form of this notice shall be pre-scribed by the department as follows: prescribe this form containing the information in subsection (1).
Section 4. Tax 12.075(2)(a),(b), and (c) are repealed.
Section 5. Tax 12.075(3) and (4) are amended to read:
Tax 12.075 (3) OTHER FORMS. Any form containing the same information as any of the prescribed forms form is acceptable.
(4) APPLICABILITY. Subsections (1), (2), and (3) shall apply to all notices of increased changed assessment mailed after December 31, 1979 2002.
Section 6. Tax 12.50 is repealed and recreated to read:
Tax 12.50 Exempt solar and wind energy systems. The general property tax exemption applies whether the solar and wind energy systems are deemed personal property or are so affixed to the realty as to be classified as real estate.
Initial Regulatory Flexibility Analysis
The proposed rule does not have a significant economic impact on a substantial number of small businesses.
Fiscal Estimate
No state or local government fiscal impact anticipated.
Contact Person
Please contact Erika Esser at (608) 266-8182 or
eesser@dor.state.wi.us if you have any questions regarding this proposed rule order.
Notice of Hearing
Veterans Affairs
Notice is hereby given that the Department of Veterans Affairs will hold a public hearing on the 20th day of June, 2003, at 9:30 a.m., at the Wisconsin Veterans Home, Marden Center, in the city of King, Wisconsin.
Analysis Prepared by the Department of Veterans Affairs
The Department proposes to amend s.
VA 13.05. The proposed amendment will enable the Department to assess rental charges of up to 30% of a resident's monthly income, less certain allowable deductions. The assessment will be limited to those months that the resident actually lived at the regional housing site.
Initial Regulatory Flexibility Analysis
This rule is not expected to any adverse impact upon small businesses.
Fiscal Estimate
The proposed amendment will have no state fiscal effect.
Contact Person
John Rosinski
Wisconsin Department of Veterans Affairs
PO Box 7843
Madison, WI 53707-7843
(608) 266-7916
