LRB-3270/1
MES&JS:kmg:jlb
1995 - 1996 LEGISLATURE
March 21, 1995 - Introduced by Representatives Ward, Musser, Seratti, Porter,
Gard, Huber, Ladwig and La Fave, cosponsored by Senators Drzewiecki,
Petak and Huelsman. Referred to Committee on Mandates.
AB240,1,2
1An Act to amend 70.337 (3) and 70.337 (7) of the statutes;
relating to:
2exempting certain land from tax-exempt property reporting requirements.
Analysis by the Legislative Reference Bureau
Under current law, owners of certain kinds of tax-exempt property are
required, during each even-numbered year, to submit reports on that property to the
clerk of the taxation district in which the property is located. Based on these reports,
the clerk of each taxation district is required to report to the department of revenue
(DOR), during each even-numbered year, an estimate of the value of tax-exempt
property, classified by type of owner, within the taxation district.
Also under current law, every even-numbered year DOR is required to prepare
for the department of administration a report that details the approximate costs in
lost revenue for all state tax exemption devices. This report is based, in part, on the
reports received by DOR from the taxation district clerks that relate to tax-exempt
property.
This bill discontinues the reporting requirement for county-owned,
tax-exempt property.
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:
AB240, s. 1
3Section
1. 70.337 (3) of the statutes is amended to read:
AB240,2,94
70.337
(3) The department of revenue shall prescribe the contents of the form
5for reporting the information required under sub. (1), including the categories of
1value of property that the department of revenue determines will result in the best
2estimate of the value of tax-exempt property in this state. The department of
3revenue shall also prescribe the contents of the form under sub. (2). The form under
4sub. (2) shall provide for estimates of the value of tax-exempt property in the
5taxation district that is owned by various categories of owners, including property
6that is owned by the state; cities, villages and towns; school districts;
counties; 7benevolent and educational associations; fraternal and labor organizations;
8nonprofit hospitals; private colleges; and churches and religious associations. The
9forms under subs. (1) and (2) shall be prepared and distributed under s. 70.09 (3).
AB240, s. 2
10Section
2. 70.337 (7) of the statutes is amended to read:
AB240,2,1611
70.337
(7) This section does not apply to property that is exempt under s. 70.11
12(13), (13m), (15), (15m), (21) or (30),
property that is owned by a county and that is
13exempt under s. 70.11 (2), property that is exempt under s. 70.11 (18) if a payment
14in lieu of taxes is made for that property, lake beds owned by the state, state forests
15under s. 28.03 or 28.035, county forests under s. 28.10 or highways, as defined in s.
16340.01 (22).
