2021 - 2022 LEGISLATURE
SENATE SUBSTITUTE AMENDMENT 2,
TO SENATE BILL 254
June 8, 2021 - Offered by Senator Feyen.
SB254-SSA2,1,5 1An Act to amend 70.511 (2) (a), 74.35 (5) (c) and 74.37 (4) (b); and to create
2893.38 of the statutes; relating to: extension of certain approvals that are
3subject to administrative, judicial, or appellate proceedings, waiver of interest
4and penalties on late 2021 property tax payments, and waiver of the timely
5payment requirement for filing certain property tax claims.
Analysis by the Legislative Reference Bureau
This bill allows the extension of certain approvals that are the subject of
administrative, judicial, or appellate proceedings that may result in the
invalidation, reconsideration, or modification of the approval. The approvals may be
extended for an amount of time equal to 36 months plus the duration of the
administrative, judicial, or appellate proceeding to which the covered approval is
subject. The approvals covered under the bill are, with certain exceptions, 1)
unexpired permits or approvals for construction projects issued by the Department
of Safety and Professional Services, the Department of Natural Resources, the
Department of Transportation, a political subdivision, or a special purpose district
and 2) plats or certified survey map approvals. The extension is exercised by the
holder of the approval notifying the governmental unit that issued the approval of
the person's decision to exercise the extension not more than 90 days nor less than

30 days before the expiration of the unextended term or duration of the approval.
In general, the laws, regulations, ordinances, rules, or other properly adopted
requirements that were in effect at the time the approval was issued continue to
apply to the construction project, plat, or certified survey map during the period of
extension.
The bill also allows municipalities to waive interest and penalties on late
installment payments of property taxes payable in 2021. Under current law, a late
installment payment of property taxes is subject to interest and penalties, with the
interest accruing from February 1 of the year in which the taxes are due. For
property taxes payable in 2020, if an installment payment due after April 1, 2020,
is late, current law allows a municipality to temporarily waive the interest and
penalties in cases of hardship if the entire amount due is paid no later than October
1, 2020, and both the county and municipality adopt resolutions authorizing the
waiver.
Under the bill, for an installment payment due after January 1, 2021, that is
late, a municipality may waive the interest and penalties if the municipality makes
a general or case-by-case finding of hardship and the total amount due is paid no
later than October 1, 2021. A municipality may waive the interest and penalties only
if the county first adopts a resolution authorizing the waiver and establishing
criteria for determining hardship and the municipality then adopts a similar
resolution, except that the bill authorizes the city of Milwaukee to waive the interest
and penalties if the city adopts a resolution, without further action required by the
county. Under the bill, interest and penalties will accrue from October 1, 2021, for
any property taxes payable in 2021 that are delinquent after that date. The bill
requires a county that adopts a waiver resolution to settle the taxes, interest, and
penalties collected before August 1, 2021, on August 20, 2021, and to settle the
remaining unpaid taxes, interest, and penalties on September 20, 2021. The August
20, 2021, settlement must be distributed proportionally to the underlying taxing
jurisdictions.
The bill also modifies the provision in current law that generally requires a
person to have paid his or her property taxes on time in order to file a claim to recover
the unlawful imposition of property taxes, a claim for the excessive assessment of
property taxes, or a claim to recover property taxes paid in protest due to an
outstanding contested assessment. Current law provides an exception from this
requirement for taxes due and payable in 2020 if paid by October 1, 2020, or a later
applicable installment date. The bill creates a similar exception for property taxes
due and payable in 2021 so that the timely payment requirement does not apply to
these taxes if paid by October 1, 2021, or a later applicable installment date.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB254-SSA2,1 1Section 1 . 70.511 (2) (a) of the statutes is amended to read:
SB254-SSA2,3,13
170.511 (2) (a) If the reviewing authority has not made a determination prior
2to the time of the tax levy with respect to a particular objection to the amount,
3valuation or taxability of property, the tax levy on the property or person shall be
4based on the contested assessed value of the property. A tax bill shall be sent to, and
5paid by, the person subject to the tax levy as though there had been no objection filed,
6except that the payment shall be considered to be made under protest. The entire
7tax bill shall be paid when due under s. 74.11, 74.12 or 74.87 even though the
8reviewing authority has reduced the assessment prior to the time for full payment
9of the tax billed. The requirement to pay a tax timely under this paragraph does not
10apply to taxes due and payable in 2020 if paid by October 1, 2020, or by any
11installment date for which taxes are due after October 1, 2020, nor to taxes due and
12payable in 2021 if paid by October 1, 2021, or by any installment date for which taxes
13are due after October 1, 2021
.
SB254-SSA2,2 14Section 2 . 74.35 (5) (c) of the statutes is amended to read:
SB254-SSA2,3,2115 74.35 (5) (c) No claim may be filed or maintained under this section unless the
16tax for which the claim is filed, or any authorized installment payment of the tax, is
17timely paid under s. 74.11, 74.12 or 74.87. This paragraph does not apply to taxes
18due and payable in 2020 if paid by October 1, 2020, or by any installment date for
19which taxes are due after October 1, 2020, nor to taxes due and payable in 2021 if paid
20by October 1, 2021, or by any installment date for which taxes are due after October
211, 2021
.
SB254-SSA2,3 22Section 3 . 74.37 (4) (b) of the statutes is amended to read:
SB254-SSA2,4,423 74.37 (4) (b) No claim or action for an excessive assessment may be brought or
24maintained under this section unless the tax for which the claim is filed, or any
25authorized installment of the tax, is timely paid under s. 74.11 or 74.12. This

1paragraph does not apply to taxes due and payable in 2020 if paid by October 1, 2020,
2or by any installment date for which taxes are due after October 1, 2020, nor to taxes
3due and payable in 2021 if paid by October 1, 2021, or by any installment date for
4which taxes are due after October 1, 2021
.
SB254-SSA2,4 5Section 4. 893.38 of the statutes is created to read:
SB254-SSA2,4,6 6893.38 Extension of certain approvals. (1) Definitions. In this section:
SB254-SSA2,4,87 (a) “Challenged permit” means a permit or other approval to which all of the
8following apply:
SB254-SSA2,4,99 1. The permit or other approval authorizes a construction project.
SB254-SSA2,4,1110 2. The application for the permit or other approval includes a description of the
11construction project.
SB254-SSA2,4,1212 3. The permit or other approval was issued by a governmental unit.
SB254-SSA2,4,1413 4. The permit or other approval has a finite term or duration and has not
14expired.
SB254-SSA2,4,1815 5. The permit or other approval is the subject of administrative, judicial, or
16appellate proceedings initiated by a person other than the holder of the permit or
17approval that may result in the invalidation, reconsideration, or modification of the
18permit or approval.
SB254-SSA2,4,2219 (b) “Challenged plat or survey” means a plat or certified survey map approval
20that is the subject of administrative, judicial, or appellate proceedings initiated by
21a person other than the holder of the approval that may result in the invalidation,
22reconsideration, or modification of the approval.
SB254-SSA2,4,2423 (c) “Construction project” means organized improvements to real property that
24include the construction or redevelopment of at least one building for occupancy.
SB254-SSA2,4,2525 (d) “Covered approval” means a challenged permit or challenged plat or survey.
SB254-SSA2,5,3
1(e) “Governmental unit” means the department of safety and professional
2services, the department of natural resources, the department of transportation, a
3city, a village, a town, a county, or a special purpose district.
SB254-SSA2,5,11 4(2) Automatic extension. A person who has received a covered approval shall
5obtain an automatic extension of the covered approval by notifying the governmental
6unit that issued the covered approval of the person's decision to exercise the
7extension not more than 90 days nor less than 30 days before the expiration of the
8unextended term or duration of the covered approval. A notification under this
9subsection shall be in writing and shall specify the covered approval extended. This
10subsection does not apply to a covered approval for which an automatic extension is
11not allowed under applicable federal law.
SB254-SSA2,5,18 12(3) Term of extension. The term or duration of a covered approval extended
13under sub. (2) is an amount of time equal to 36 months plus the duration of the
14administrative, judicial, or appellate proceeding to which the covered approval is
15subject. For purposes of calculating the duration of an administrative, judicial, or
16appellate proceeding under this subsection, the proceeding begins on the date of the
17initial filing leading to the commencement of the proceeding and ends on the date of
18the final order disposing of the proceeding.
SB254-SSA2,5,22 19(4) Effect of orders. A covered approval extended under sub. (2) is subject
20to any order concerning the covered approval that is issued in an administrative,
21judicial, or appellate proceeding, including a suspension, injunction, restraining
22order, invalidation, reconsideration, or modification.
SB254-SSA2,6,3 23(5) Change of law. Except as provided s. 66.10015, the laws, regulations,
24ordinances, rules, or other properly adopted requirements that were in effect at the
25time the covered approval was issued shall apply to the construction project, plat, or

1certified survey map during the period of extension. This subsection does not apply
2to the extent that a governmental unit demonstrates that the application of this
3subsection will create an immediate threat to public health or safety.
SB254-SSA2,6,7 4(6) Regulation of safety and sanitation. This section does not limit any state
5or local unit of government from requiring that property be maintained and secured
6in a safe and sanitary condition in compliance with applicable laws, administrative
7rules, or ordinances.
SB254-SSA2,6,8 8(7) Exceptions. This section does not apply to any of the following:
SB254-SSA2,6,109 (a) A covered approval under any programmatic, regional, or nationwide
10general permit issued by the U.S. army corps of engineers.
SB254-SSA2,6,1311 (b) A covered approval that authorizes a water pollutant discharge under ss.
12283.31, 283.33, or 283.35 or construction or operation of a stationary source under
13s. 285.60.
SB254-SSA2,6,1714 (c) The holder of a covered approval who is determined by the issuing
15governmental unit to be in significant noncompliance with the conditions of the
16covered approval as evidenced by written notice of violation or the initiation of a
17formal enforcement action.
SB254-SSA2,5 18Section 5. Nonstatutory provisions.
SB254-SSA2,7,1419 (1) Interest and penalties on late property tax payments. Notwithstanding
20ss. 74.11, 74.12, and 74.87, for property taxes payable in 2021, after making a general
21or case-by-case finding of hardship, a taxation district may provide that an
22installment payment that is due and payable after January 1, 2021, and is received
23after its due date shall not accrue interest or penalties if the total amount due and
24payable in 2021 is paid on or before October 1, 2021. Interest and penalties shall
25accrue from October 1, 2021, for any property taxes payable in 2021 that are

1delinquent after October 1, 2021. A taxation district may not waive interest and
2penalties as provided in this subsection unless the county board of the county where
3the taxation district is located first adopts a resolution authorizing such waiver and
4establishing criteria for determining hardship, and the taxation district
5subsequently adopts a similar resolution; except that a 1st class city may waive
6interest and penalties as provided in this subsection if the city adopts a resolution
7authorizing such waiver and establishing criteria for determining hardship, and no
8action with respect to a resolution may be required of the county board of the county
9where the 1st class city is located. A county that has adopted a resolution authorizing
10the waiver of interest and penalties under this subsection shall settle any taxes,
11interest, and penalties collected on or before July 31, 2021, on August 20, 2021, as
12provided under s. 74.29 (1), and settle the remaining unpaid taxes, interest, and
13penalties on September 20, 2021. The August 20, 2021, settlement shall be
14distributed proportionally to the underlying taxing jurisdictions.
SB254-SSA2,6 15Section 6. Initial applicability.
SB254-SSA2,7,2016 (1) The treatment of s. 893.38 first applies to a permit or other approval or plat
17or certified survey map approval for which the term has not expired and against
18which administrative, judicial or appellate proceedings challenging the permit or
19other approval or plat or survey map approval are pending on the effective date of
20this subsection.
Loading...
Loading...