LRB-0553/1
JK:lmk&jld:rs
2005 - 2006 LEGISLATURE
March 2, 2005 - Introduced by Senators Reynolds, Darling, Grothman, Kedzie,
Lassa, Olsen, Roessler and Stepp, cosponsored by Representatives Nass,
Bies, Cullen, Freese, Gronemus, Gunderson, Hahn, Hines, Krawczyk,
Musser, Petrowski, Pridemore and Vos. Referred to Committee on Job
Creation, Economic Development and Consumer Affairs.
SB94,1,2
1An Act to amend 70.85 (8) of the statutes;
relating to: the filing fee for a review
2of property tax assessments by the Department of Revenue.
Analysis by the Legislative Reference Bureau
Under current law, a property owner may file a complaint with the Department
of Revenue (DOR) alleging that the assessed value of his or her property is radically
out of proportion to the general level of property tax assessments in the taxation
district where the property is located. The property owner must submit a
nonrefundable $100 filing fee with the complaint. Under this bill, the $100 filing fee
is returned to the property owner if DOR changes the assessment of his or her
property based on a review of the property owner's complaint.
For further information see the state 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:
SB94, s. 1
3Section
1. 70.85 (8) of the statutes is amended to read:
SB94,2,84
70.85
(8) Costs. If the department of revenue determines that no change in the
5assessment of the property is required, the costs related to the department's
6determination shall be paid by the department. If the department of revenue
1changes the property assessment, costs related to the department's determination
2that the assessment of that property should be changed, but not more than $300,
3shall be paid by the taxation district and shall be credited to the appropriation under
4s. 20.566 (2) (h)
and the department shall return to the taxpayer, from the
5appropriation under s. 20.566 (2) (h), the amount of the fee paid under sub. (3). Past
6due accounts for costs shall be certified by the department of revenue on or before the
74th Monday of August of each year and included in the next apportionment of state
8special charges to local units of government.
SB94,2,1010
(1) This act first applies to property tax assessments as of January 1, 2005.
