LRB-2162/1
MES:kaf:km
1997 - 1998 LEGISLATURE
February 12, 1997 - Introduced by Representatives Murat, Goetsch, Reynolds,
Hasenohrl, Boyle and
Vander Loop. Referred to Committee on Ways and
Means.
AB99,1,2
1An Act to amend 71.53 (2) (e) and 71.54 (2) (c) 2. of the statutes;
relating to:
2eligibility for the homestead tax credit.
Analysis by the Legislative Reference Bureau
Under current law, an individual is not eligible to claim the homestead tax
credit if any of several conditions apply. One of the conditions that generally
prohibits eligibility is that the claimant resided for the entire calendar year to which
the claim relates in housing which was exempt from taxation. An exception to this
general rule is if the tax-exempt housing is created under the Housing Authorities
Law and the authority makes payments in lieu of taxes to the city, village or town
(municipality) in which it is located for the services, improvements or facilities that
are furnished to the authority by the municipality. This bill repeals this exception
to the general rule.
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:
AB99, s. 1
3Section
1. 71.53 (2) (e) of the statutes is amended to read:
AB99,2,24
71.53
(2) (e) The claimant resided for the entire calendar year to which the
5claim relates in housing which was exempt from taxation under ch. 70
other than
1housing for which payments in lieu of taxes are made under s. 66.40 (22), except as
2provided under s. 71.54 (2) (c) 2.
AB99, s. 2
3Section
2. 71.54 (2) (c) 2. of the statutes is amended to read:
AB99,2,124
71.54
(2) (c) 2. In addition to property taxes accrued or rent constituting
5property taxes accrued under subd. 1., if the claimant moves from a homestead
6owned by the claimant to housing that is exempt from taxation under ch. 70,
other
7than housing for which payments in lieu of taxes are made under s. 66.40 (22) and 8other than a correctional or detention facility, a claim may be allowed based on
9property taxes accrued on that former homestead for the length of time, up to the first
1012 months, that the claimant resides in the tax-exempt housing and owns the former
11homestead, if the claimant has attempted to sell the former homestead but has not
12rented it out or leased it out.
AB99,2,2114
(1) This act first applies to a claim that is filed in a taxable year that begins on
15January 1 of the year in which this subsection takes effect, and relates to property
16taxes accrued or rent constituting property taxes accrued during the previous year,
17except that if this subsection takes effect after July 31, this act first applies to a claim
18that is filed in a taxable year beginning on January 1 of the year following the year
19in which this subsection takes effect, and relates to property taxes accrued or rent
20constituting property taxes accrued during the year in which this subsection takes
21effect.
