LRBb0672/1
JK:cjs:rs
2005 - 2006 LEGISLATURE
SENATE AMENDMENT 2,
TO 2005 ASSEMBLY BILL 100
June 29, 2005 - Offered by Senators Robson, Plale, Hansen, Decker, Wirch,
Coggs, Miller, Lassa, Carpenter, Breske, Risser, Taylor, Erpenbach
and
Jauch.
AB100-SA2,1,11 At the locations indicated, amend the engrossed bill as follows:
AB100-SA2,1,2 21. Page 233, line 2: after that line insert: - See PDF for table PDF
AB100-SA2,1,3 32. Page 321, line 21: after that line insert:
AB100-SA2,1,4 4" Section 452hm. 20.835 (3) (bm) of the statutes is created to read:
AB100-SA2,1,65 20.835 (3) (bm) Homeowner's tax credit. A sum sufficient to make the payments
6under s. 79.10 (5m) and (6m) (c).".
AB100-SA2,1,7 73. Page 582, line 17: after that line insert:
AB100-SA2,1,8 8" Section 1311nb. 71.07 (9) (b) 5. of the statutes is amended to read:
AB100-SA2,2,39 71.07 (9) (b) 5. For taxable years beginning after December 31, 1999, subject
10to the limitations under this subsection a claimant may claim as a credit against, but
11not to exceed the amount of, taxes under s. 71.02, 12% 12 percent of the first $2,500
12of property taxes or 16 percent of the first $2,500 of rent constituting property taxes,

1or 12% except that a married person filing separately may claim 12 percent of the
2first $1,250 of property taxes or 16 percent of the first $1,250 of rent constituting
3property taxes of a married person filing separately.".
AB100-SA2,2,4 44. Page 705, line 19: after that line insert:
AB100-SA2,2,5 5" Section 1468m. 74.09 (3) (b) 6. of the statutes is amended to read:
AB100-SA2,2,86 74.09 (3) (b) 6. The amount of the credit credits under s. 79.10 (5) and (5m)
7allocable to the property for the previous year and the current year, and the
8percentage change between those years.".
AB100-SA2,2,9 95. Page 730, line 15: after that line insert:
AB100-SA2,2,10 10" Section 1710b. 79.10 (1) (dm) of the statutes is amended to read:
AB100-SA2,2,1411 79.10 (1) (dm) "Principal dwelling" means any dwelling that is used by the
12owner of the dwelling as a primary residence on January 1 of the year preceding the
13allocation of a credit credits under sub. (9) (bm) and (bn) and includes improvements
14that are classified, under ch. 70, as taxable real property or personal property.
AB100-SA2, s. 1710c 15Section 1710c. 79.10 (1m) of the statutes is amended to read:
AB100-SA2,2,1716 79.10 (1m) (a) Each municipality shall notify the department of revenue of the
17total amount of credits allocated under sub. (9) (bm) and (bn).
AB100-SA2,2,2018 (b) Counties and municipalities shall submit to the department of revenue all
19data related to the lottery and gaming credit and homeowner's tax credit that is
20requested by the department of revenue.
AB100-SA2, s. 1710d 21Section 1710d. 79.10 (2) of the statutes is amended to read:
AB100-SA2,3,522 79.10 (2) Notice to municipalities. On or before December 1 of the year
23preceding the distribution under sub. (7m) (a), the department of revenue shall
24notify the clerk of each town, village and city of the estimated fair market value, as

1determined under sub. (11), to be used to calculate the lottery and gaming credit
2under sub. (5) and the homeowner's tax credit under sub. (5m) and of the amount to
3be distributed to it under sub. (7m) (a) on the following 4th Monday in July. The
4anticipated receipt of such distribution shall not be taken into consideration in
5determining the tax rate of the municipality but shall be applied as tax credits.
AB100-SA2, s. 1710e 6Section 1710e. 79.10 (5m) of the statutes is created to read:
AB100-SA2,3,127 79.10 (5m) Homeowner's tax credit. Each municipality shall receive, from the
8appropriation under s. 20.835 (3) (bm), an amount determined by multiplying the
9school tax rate by the estimated fair market value, determined under sub. (11), but
10not to exceed $60,000, of every principal dwelling that is located in the municipality
11and for which a claim for the credit under sub. (9) (bn) is made by the owner of the
12principal dwelling.
AB100-SA2, s. 1710f 13Section 1710f. 79.10 (6m) (a) of the statutes is amended to read:
AB100-SA2,4,214 79.10 (6m) (a) Except as provided in pars. (b) and (c), if the department of
15administration or the department of revenue determines by October 1 of the year of
16any distribution under subs. (4) and, (5), and (5m) that there was an overpayment
17or underpayment made in that year's distribution by the department of
18administration to municipalities, as determined under subs. (4) and, (5), and (5m),
19because of an error by the department of administration, the department of revenue,
20or any municipality, the overpayment or underpayment shall be corrected as
21provided in this paragraph. Any overpayment shall be corrected by reducing the
22subsequent year's distribution, as determined under subs. (4) and, (5), and (5m), by
23an amount equal to the amount of the overpayment. Any underpayment shall be
24corrected by increasing the subsequent year's distribution, as determined under
25subs. (4) and, (5), and (5m), by an amount equal to the amount of the underpayment.

1Corrections shall be made in the distributions to all municipalities affected by the
2error. Corrections shall be without interest.
AB100-SA2, s. 1710g 3Section 1710g. 79.10 (7m) (c) of the statutes is created to read:
AB100-SA2,4,74 79.10 (7m) (c) Homeowner's tax credit. 1. The amount determined under sub.
5(5m) with respect to claims filed for which the town, village, or city has furnished
6notice under sub. (1m) by March 1 shall be distributed from the appropriation under
7s. 20.835 (3) (bm) by the department of administration on the 4th Monday in March.
AB100-SA2,4,148 2. The town, village, or city treasurer shall settle for the amounts distributed
9on the 4th Monday in March under this paragraph with each taxing jurisdiction
10within the taxation district or provide the amounts distributed to the appropriate
11county treasurer for settlement not later than April 15. Failure to settle timely under
12this subdivision subjects the town, village, or city treasurer to the penalties under
13s. 74.31. On or before August 20, the county treasurer shall settle with each taxing
14jurisdiction, including towns, villages, and cities except 1st class cities, in the county.
AB100-SA2, s. 1710h 15Section 1710h. 79.10 (9) (bn) of the statutes is created to read:
AB100-SA2,4,2016 79.10 (9) (bn) Homeowner's tax credit. Except as provided in ss. 79.175 and
1779.18, a homeowner's tax credit shall be allocated to every principal dwelling for
18which a credit is claimed under sub. (10) in an amount determined by multiplying
19the estimated fair market value of the principal dwelling, as determined under sub.
20(11), but not to exceed $60,000, by the school tax rate.
AB100-SA2, s. 1710i 21Section 1710i. 79.10 (9) (c) 1. of the statutes is amended to read:
AB100-SA2,4,2522 79.10 (9) (c) 1. The lottery and gaming credit under par. (bm) and the
23homeowner's tax credit under par. (bn)
shall reduce the property taxes otherwise
24payable on property that is eligible for that credit and if the property owner
25completes the information required under sub. (10) (a) or (b).
AB100-SA2, s. 1710j
1Section 1710j. 79.10 (10) (title) of the statutes is amended to read:
AB100-SA2,5,32 79.10 (10) (title) Claiming the lottery and gaming credit and the
3homeowner's tax credit
.
AB100-SA2, s. 1710k 4Section 1710k. 79.10 (10) (a) of the statutes is amended to read:
AB100-SA2,5,195 79.10 (10) (a) Beginning with property taxes levied in 1999, the The owner of
6a principal dwelling may claim the credit credits under sub. (9) (bm) and (bn) by
7applying for the credit credits on a form prescribed by the department of revenue.
8A claimant shall attest that, as of the certification date, the claimant is an owner of
9property and that such property is used by the owner in the manner specified under
10sub. (1) (dm). The certification date is January 1 of the year in which the property
11taxes are levied. The claimant shall file the application for the lottery and gaming
12credit
credits with the treasurer of the county in which the property is located or, if
13the property is located in a city that collects taxes under s. 74.87, with the treasurer
14of the city in which the property is located. Subject to review by the department of
15revenue, a treasurer who receives a completed application shall direct that the
16property described in the application be identified on the next tax roll as property for
17which the owner is entitled to receive a lottery and gaming credit credits. A claim
18that is made under this paragraph is valid for as long as the property is eligible for
19the credit credits under sub. (9) (bm) and (bn).
AB100-SA2, s. 1710L 20Section 1710L. 79.10 (10) (b) of the statutes is amended to read:
AB100-SA2,6,221 79.10 (10) (b) A person who becomes eligible for a credit credits under sub. (9)
22(bm) and (bn) may claim the credit credits by filing an application, on a form
23prescribed by the department of revenue, with the treasurer of the county in which
24the property is located or, if the property is located in a city that collects taxes under
25s. 74.87, with the treasurer of the city in which the property is located. Claims made

1under this paragraph are valid for as long as the property is eligible for the credit
2credits under sub. (9) (bm) and (bn).
AB100-SA2, s. 1710m 3Section 1710m. 79.10 (10) (bm) of the statutes is amended to read:
AB100-SA2,6,154 79.10 (10) (bm) 1. A person who is eligible for a credit credits under sub. (9) (bm)
5and (bn) but whose property tax bill does not reflect the credit credits may claim the
6credit credits by applying to the treasurer of the taxation district in which the
7property is located for the credit credits under par. (a) by January 31 following the
8issuance of the person's property tax bill. The treasurer shall compute the amount
9of the credit credits; subtract the amount of the credit credits from the person's
10property tax bill; notify the person of the reduced amount of the property taxes due;
11issue a refund to the person if the person has paid the property taxes in full; and enter
12the person's property on the next tax roll as property that qualifies for a lottery and
13gaming credit and a homeowner's tax credit. Claims made under this subdivision
14are valid for as long as the property is eligible for the credit credits under sub. (9) (bm)
15and (bn).
AB100-SA2,7,216 2. A person who may apply for a credit credits under subd. 1. but who does not
17timely apply for the credit credits under subd. 1. may apply to the department of
18revenue no later than October 1 following the issuance of the person's property tax
19bill. Subject to review by the department, the department shall compute the amount
20of the credit credits; issue a check to the person in the amount of the credit credits;
21and notify the treasurer of the county in which the person's property is located or the
22treasurer of the taxation district in which the person's property is located, if the
23taxation district collects taxes under s. 74.87. The treasurer shall enter the person's
24property on the next tax roll as property that qualifies for a lottery and gaming credit

1and a homeowner's tax credit. Claims made under this subdivision are valid for as
2long as the property is eligible for the credit credits under sub. (9) (bm) and (bn).
AB100-SA2, s. 1710n 3Section 1710n. 79.10 (10) (bn) of the statutes is amended to read:
AB100-SA2,7,134 79.10 (10) (bn) 1. If a person who owns and uses property as specified under
5sub. (1) (dm), as of the certification date under par. (a), transfers the property after
6the certification date, the transferee may apply to the treasurer of the county in
7which the property is located or, if the property is located in a city that collects taxes
8under s. 74.87, to the treasurer of the city in which the property is located for the
9credit credits under sub. (9) (bm) and (bn) on a form prescribed by the department
10of revenue. The transferee shall attest that, to the transferee's knowledge, the
11transferor used the property in the manner specified under sub. (1) (dm) as of the
12certification date under par. (a). A claim that is made under this subdivision is valid
13for as long as the property is eligible for the credit credits under sub. (9) (bm) and (bn).
AB100-SA2,7,2114 2. A person who is eligible for a credit credits under subd. 1. but whose property
15tax bill does not reflect the credit credits may claim the credit credits by applying to
16the treasurer of the taxation district in which the property is located for the credit
17credits by January 31 following the issuance of the person's property tax bill. Claims
18made after January 31, but no later than October 1 following the issuance of the
19person's property tax bill, shall be made to the department of revenue. Paragraph
20(bm), as it applies to processing claims made under that paragraph, applies to
21processing claims made under this subdivision.
AB100-SA2, s. 1710p 22Section 1710p. 79.10 (10) (c) of the statutes is amended to read:
AB100-SA2,8,323 79.10 (10) (c) If a person who is certified under par. (a) to claim the credit credits
24under sub. (9) (bm) and (bn) becomes ineligible for the credit credits under sub. (9)
25(bm) and (bn), that person shall, within 30 days of becoming ineligible, notify the

1treasurer of the county in which the property is located or, if the property is located
2in a city that collects taxes under s. 74.87, the treasurer of the city in which the
3property is located.
AB100-SA2, s. 1710q 4Section 1710q. 79.10 (10) (e) 2. of the statutes is amended to read:
AB100-SA2,8,65 79.10 (10) (e) 2. The certification procedure includes a procedure that is similar
6in effect to the procedure described in par. pars. (bm) and (bn).
AB100-SA2, s. 1710r 7Section 1710r. 79.10 (10) (f) of the statutes is amended to read:
AB100-SA2,8,158 79.10 (10) (f) Each county and city that administers the credit credits under
9sub. (9) (bm) and (bn) shall implement a procedure to periodically verify the
10eligibility of properties for which a credit is claimed. In 2004, and every 5th year
11thereafter, each county and city that administers the credit credits under sub. (9)
12(bm) and (bn) shall file a report with the department of revenue, in the manner and
13at the time prescribed by the department of revenue, that describes the procedures
14that the county or city uses to verify the credits claimed under this subsection and
15evaluates the efficacy of such procedures.".
AB100-SA2,8,16 166. Page 990, line 6: after that line insert:
AB100-SA2,8,22 17"(1kq) Homeowner's tax credit. An application for the lottery and gaming
18credit under section 79.10 (10), 2003 stats., shall be considered to be an application
19for the homeowner's tax credit under section 79.10 (10) of the statutes, as affected
20by this act, and any valid claim for the lottery and gaming credit under section 79.10
21(10), 2003 stats., shall be considered to be a valid claim for the homeowner's tax credit
22under section 79.10 (10) of the statutes, as affected by this act.
AB100-SA2,9,623 (1mq) Report. Notwithstanding section 13.52 (5) and (6) of the statutes, the
24joint survey committee on tax exemptions shall prepare a report that, to provide

1funding for the homeowner's tax credit under section 79.10 (5) of the statutes, as
2affected by this act, recommends changes to the corporate income and franchise
3taxes imposed by this state, not including any increase in corporate income or
4franchise tax rates, and repealing certain sales and use tax exemptions that
5primarily affect corporations. The committee shall submit the report to the
6legislature no later than 60 days after the effective date of this subsection.".
AB100-SA2,9,7 77. Page 1037, line 10: after that line insert:
AB100-SA2,9,11 8"(6mq) Homeowner's tax credit. The treatment of sections 20.835 (3) (bm),
974.09 (3) (b) 6., and 79.10 (1) (dm), (1m), (2), (5m), (6m) (a), (7m) (c), (9) (bn) and (c)
101., and (10) (title), (a), (b), (bm), (bn), (c), (e) 2., and (f) of the statutes first applies to
11property taxes levied in 2005.
AB100-SA2,9,1312 (6nq) School property income tax credit. The treatment of section 71.07 (9)
13(b) 5. of the statutes first applies to taxable years beginning on January 1, 2006.".
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