AB720,29,25 2570.043 (title) Mobile homes and manufactured homes.
AB720, s. 62
1Section 62. 70.043 (1) of the statutes is amended to read:
AB720,30,72 70.043 (1) A mobile home, as defined in s. 66.058 (1) (d) 101.91 (1), or a
3manufactured home, as defined in s. 101.91 (2)
, is an improvement to real property
4if it is connected to utilities and is set upon a foundation upon land which is owned
5by the mobile home or manufactured home owner. In this section, a mobile home or
6manufactured home
is "set upon a foundation" if it is off its wheels and is set upon
7some other support.
AB720, s. 63 8Section 63. 70.043 (2) of the statutes is amended to read:
AB720,30,139 70.043 (2) A mobile home, as defined in s. 66.058 (1) (d) 101.91 (1), or a
10manufactured home, as defined in s. 101.91 (2)
, is personal property if the land upon
11which it is located is not owned by the mobile home or manufactured home owner or
12if the mobile home or manufactured home is not set upon a foundation or connected
13to utilities.
AB720, s. 64 14Section 64. 70.111 (19) (title) of the statutes is amended to read:
AB720,30,1615 70.111 (19) (title) Camping trailers and recreational mobile homes travel
16trailers
.
AB720, s. 65 17Section 65. 70.111 (19) (b) of the statutes is amended to read:
AB720,30,2018 70.111 (19) (b) Mobile homes Travel trailers, as defined in s. 66.058 340.01
19(72r)
, that are no larger than 400 square feet and that are used primarily as
20temporary living quarters for recreational, camping, travel or seasonal purposes
.
AB720, s. 66 21Section 66. 70.112 (7) of the statutes is amended to read:
AB720,30,2322 70.112 (7) (title) Mobile homes and manufactured homes. Every mobile home
23unit subject to a monthly parking permit fee under s. 66.058.
AB720, s. 67 24Section 67. 71.07 (9) (a) 3. of the statutes is amended to read:
AB720,31,15
171.07 (9) (a) 3. "Property taxes" means real and personal property taxes,
2exclusive of special assessments, delinquent interest and charges for service, paid by
3a claimant on the claimant's principal dwelling during the taxable year for which
4credit under this subsection is claimed, less any property taxes paid which are
5properly includable as a trade or business expense under section 162 of the internal
6revenue code. If the principal dwelling on which the taxes were paid is owned by 2
7or more persons or entities as joint tenants or tenants in common or is owned by
8spouses as marital property, "property taxes" is that part of property taxes paid that
9reflects the ownership percentage of the claimant. If the principal dwelling is sold
10during the taxable year the "property taxes" for the seller and buyer shall be the
11amount of the tax prorated to each in the closing agreement pertaining to the sale
12or, if not so provided for in the closing agreement, the tax shall be prorated between
13the seller and buyer in proportion to months of their respective ownership. "Property
14taxes" includes monthly parking permit fees in respect to a principal dwelling
15collected under s. 66.058 (3) (c).
AB720, s. 68 16Section 68. 71.07 (9) (a) 4. of the statutes is amended to read:
AB720,32,317 71.07 (9) (a) 4. "Rent constituting property taxes" means 25% of rent if heat is
18not included, or 20% of rent if heat is included, paid during the taxable year for which
19credit is claimed under this subsection, at arm's length, for the use of a principal
20dwelling and contiguous land, excluding any payment for domestic, food, medical or
21other services which are unrelated to use of the dwelling as housing, less any rent
22paid that is properly includable as a trade or business expense under the internal
23revenue code. "Rent" includes space rental paid to a landlord for parking a mobile
24home or manufactured home. Rent shall be apportioned among the occupants of a
25principal dwelling according to their respective contribution to the total amount of

1rent paid. "Rent" does not include rent paid for the use of housing which was exempt
2from property taxation, except housing for which payments in lieu of taxes were
3made under s. 66.40 (22).
AB720, s. 69 4Section 69. 71.52 (2) of the statutes is amended to read:
AB720,33,25 71.52 (2) "Gross rent" means rental paid at arm's length, solely for the right
6of occupancy of a homestead. "Gross rent" does not include, whether expressly set
7out in the rental agreement or not, charges for any medical services; other personal
8services such as laundry, transportation, counseling, grooming, recreational and
9therapeutic services; shared living expenses, including but not limited to food,
10supplies and utilities unless utility payments are included in the gross rent paid to
11the landlord; and food furnished by the landlord as a part of the rental agreement.
12"Gross rent" includes the rental paid to a landlord for parking of a mobile home or
13manufactured home
, exclusive of any charges for food furnished by the landlord as
14a part of the rental agreement, plus parking monthly permit fees paid under s. 66.058
15(3) (c) for a rented mobile home or manufactured home. If a homestead is an integral
16part of a multipurpose or multidwelling building, "gross rent" is the percentage of the
17gross rent on that part of the multipurpose or multidwelling building occupied by the
18household as a principal residence plus the same percentage of the gross rent on the
19land surrounding it, not exceeding one acre, that is reasonably necessary for use of
20the multipurpose or multidwelling building as a principal residence, except as the
21limitations under s. 71.54 (2) (b) apply. If the homestead is part of a farm, "gross rent"
22is the rent on up to 120 acres of the land contiguous to the claimant's principal
23residence plus the rent on all improvements to real property on that land, except as
24the limitations under s. 71.54 (2) (b) apply. If a claimant and persons who are not

1members of the claimant's household reside in a homestead, the claimant's "gross
2rent" is the gross rent paid by the claimant to the landlord for the homestead.
AB720, s. 70 3Section 70. 71.52 (7) of the statutes is amended to read:
AB720,35,24 71.52 (7) "Property taxes accrued" means real or personal property taxes or
5monthly parking permit fees under s. 66.058 (3) (c), exclusive of special assessments,
6delinquent interest and charges for service, levied on a homestead owned by the
7claimant or a member of the claimant's household. "Real or personal property taxes"
8means those levied under ch. 70, less the tax credit, if any, afforded in respect of such
9property by s. 79.10. If a homestead is owned by 2 or more persons or entities as joint
10tenants or tenants in common or is owned as marital property or survivorship
11marital property and one or more such persons, entities or owners is not a member
12of the claimant's household, property taxes accrued is that part of property taxes
13accrued levied on such homestead, reduced by the tax credit under s. 79.10, that
14reflects the ownership percentage of the claimant and the claimant's household,
15except that if a homestead is owned by 2 or more natural persons or if 2 or more
16natural persons have an interest in a homestead, one or more of whom is not a
17member of the claimant's household, and the claimant has a present interest, as that
18term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
19that transferred the homestead or interest in the homestead to the claimant to pay
20the entire amount of property taxes levied on the homestead, property taxes accrued
21is property taxes accrued levied on such homestead, reduced by the tax credit under
22s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
23no effect in computing property taxes accrued for a person whose homestead is not
24the same as the homestead of that person's spouse. For purposes of this subsection,
25property taxes are "levied" when the tax roll is delivered to the local treasurer for

1collection. If a homestead is sold or purchased during the calendar year of the levy,
2the property taxes accrued for the seller and the buyer are the amount of the tax levy
3prorated to each in proportion to the periods of time each both owned and occupied
4the homestead during the year to which the claim relates. The seller may use the
5closing agreement pertaining to the sale of the homestead, the property tax bill for
6the year before the year to which the claim relates or the property tax bill for the year
7to which the claim relates as the basis for computing property taxes accrued, but
8those taxes are allowable only for the portion of the year during which the seller
9owned and occupied the sold homestead. If a household owns and occupies 2 or more
10homesteads in the same calendar year, property taxes accrued is the sum of the
11prorated property taxes accrued attributable to the household for each of such
12homesteads. If the household owns and occupies the homestead for part of the
13calendar year and rents a homestead for part of the calendar year, it may include both
14the proration of taxes on the homestead owned and rent constituting property taxes
15accrued with respect to the months the homestead is rented in computing the amount
16of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
17or multidwelling building, property taxes accrued are the percentage of the property
18taxes accrued on that part of the multipurpose or multidwelling building occupied
19by the household as a principal residence plus that same percentage of the property
20taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
21necessary for use of the multipurpose or multidwelling building as a principal
22residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
23of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
24of the land contiguous to the claimant's principal residence and include the property

1taxes accrued on all improvements to real property located on such land, except as
2the limitations of s. 71.54 (2) (b) apply.
AB720, s. 71 3Section 71. 77.51 (4) (b) 6. of the statutes is amended to read:
AB720,35,104 77.51 (4) (b) 6. Thirty-five percent of the sale price of a new mobile
5manufactured home that is a primary housing unit under s. 340.01 (29) or of a new
6mobile home that is transported in 2 unattached sections if the total size of the
7combined sections, not including additions and attachments, is at least 984 square
8feet measured when the sections are ready for transportation
. No credit may be
9allowed for trade-ins under subd. 3. or sub. (15) (b) 4. This subdivision does not apply
10to lease or rental.
AB720, s. 72 11Section 72. 77.51 (13) (am) of the statutes is amended to read:
AB720,35,1512 77.51 (13) (am) Any person making any retail sale of a motor vehicle, aircraft,
13snowmobile, mobile home travel trailer not exceeding 45 feet in length, trailer,
14semitrailer, all-terrain vehicle or boat registered or titled, or required to be
15registered or titled, under the laws of this state or of the United States.
AB720, s. 73 16Section 73. 77.51 (15) (b) 5. of the statutes is amended to read:
AB720,35,2017 77.51 (15) (b) 5. Thirty-five percent of the total amount for which a new mobile
18manufactured home that is a primary housing unit under s. 340.01 (29) is sold. No
19credit may be allowed for trade-ins under subd. 4. or sub. (4) (b) 3. This subdivision
20does not apply to lease or rental.
AB720, s. 74 21Section 74. 77.52 (2) (a) 1. of the statutes is amended to read:
AB720,36,1722 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers,
23motel operators and other persons furnishing accommodations that are available to
24the public, irrespective of whether membership is required for use of the
25accommodations, including the furnishing of rooms or lodging through the sale of a

1time-share property, as defined in s. 707.02 (32), if the use of the rooms or lodging
2is not fixed at the time of sale as to the starting day or the lodging unit. In this
3subdivision, "transient" means any person residing for a continuous period of less
4than one month in a hotel, motel or other furnished accommodations available to the
5public. In this subdivision, "hotel" or "motel" means a building or group of buildings
6in which the public may obtain accommodations for a consideration, including,
7without limitation, such establishments as inns, motels, tourist homes, tourist
8houses or courts, lodging houses, rooming houses, summer camps, apartment hotels,
9resort lodges and cabins and any other building or group of buildings in which
10accommodations are available to the public, except accommodations, including
11mobile homes as defined in s. 66.058 (1) (d) 101.91 (1), manufactured homes as
12defined in s. 101.91 (2), and travel trailers as defined in s. 340.01 (72r)
, rented for a
13continuous period of more than one month and accommodations furnished by any
14hospitals, sanatoriums, or nursing homes, or by corporations or associations
15organized and operated exclusively for religious, charitable or educational purposes
16provided that no part of the net earnings of such corporations and associations inures
17to the benefit of any private shareholder or individual.
AB720, s. 75 18Section 75. 77.53 (17) of the statutes is amended to read:
AB720,37,219 77.53 (17) This section does not apply to tangible personal property purchased
20outside this state, other than motor vehicles, boats, snowmobiles, mobile homes
21travel trailers not exceeding 45 feet in length, trailers, semitrailers, all-terrain
22vehicles and airplanes registered or titled or required to be registered or titled in this
23state, which is brought into this state by a nondomiciliary for the person's own
24storage, use or other consumption while temporarily within this state when such
25property is not stored, used or otherwise consumed in this state in the conduct of a

1trade, occupation, business or profession or in the performance of personal services
2for wages or fees.
AB720, s. 76 3Section 76. 77.53 (18) of the statutes is amended to read:
AB720,37,94 77.53 (18) This section does not apply to the storage, use or other consumption
5in this state of household goods for personal use or to aircraft, motor vehicles, boats,
6snowmobiles, mobile homes, manufactured homes, travel trailers, trailers,
7semitrailers and all-terrain vehicles, for personal use, purchased by a
8nondomiciliary of this state outside this state 90 days or more before bringing the
9goods or property into this state in connection with a change of domicile to this state.
AB720, s. 77 10Section 77. 77.54 (7) (b) (intro.) of the statutes is amended to read:
AB720,37,1711 77.54 (7) (b) (intro.) If the item transferred is a motor vehicle, snowmobile,
12mobile home travel trailer not exceeding 45 feet in length, trailer, semitrailer,
13all-terrain vehicle or aircraft and the item is registered or titled, or required to be
14registered or titled, in this state or if the item is a boat that is registered or titled, or
15required to be registered or titled, in this state or under the laws of the United States,
16the exemption under par. (a) applies only if all of the following conditions are
17fulfilled:
AB720, s. 78 18Section 78. 77.54 (31) of the statutes is amended to read:
AB720,37,2119 77.54 (31) The gross receipts from the sale of and the storage, use or other
20consumption in this state, but not the lease or rental, of used mobile homes that are
21primary housing units under s. 340.01 (29)
or used manufactured homes.
AB720, s. 79 22Section 79. 77.54 (36) of the statutes is amended to read:
AB720,37,2523 77.54 (36) The gross receipts from the rental for a continuous period of one
24month or more of a mobile home, as defined in s. 66.058 (1) (d) 101.91 (1), or a
25manufactured home, as defined in s. 101.91 (2)
, that is used as a residence.
AB720, s. 80
1Section 80. 77.61 (1) (a) of the statutes is amended to read:
AB720,38,52 77.61 (1) (a) No motor vehicle, boat, snowmobile, mobile home travel trailer not
3exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft shall
4be registered or titled in this state unless the registrant presents proof that the sales
5or use taxes imposed by this subchapter have been paid.
AB720, s. 81 6Section 81. 77.61 (1) (c) of the statutes is amended to read:
AB720,38,157 77.61 (1) (c) In the case of motor vehicles, boats, snowmobiles, mobile homes
8travel trailers not exceeding 45 feet in length, trailers, semitrailers, all-terrain
9vehicles or aircraft registered or titled, or required to be registered or titled, in this
10state purchased from persons who are not Wisconsin boat, trailer or semitrailer
11dealers, licensed Wisconsin aircraft, motor vehicle or mobile home travel trailer
12dealers or registered Wisconsin snowmobile or all-terrain vehicle dealers, the
13purchaser shall file a sales tax return and pay the tax prior to registering or titling
14the motor vehicle, boat, snowmobile, mobile home travel trailer not exceeding 45 feet
15in length, trailer, semitrailer, all-terrain vehicle or aircraft in this state.
AB720, s. 82 16Section 82. 77.71 (4) of the statutes is amended to read:
AB720,38,2417 77.71 (4) An excise tax is imposed at the rate of 0.5% of the sales price upon
18every person storing, using or otherwise consuming a motor vehicle, boat,
19snowmobile, mobile home travel trailer not exceeding 45 feet in length, trailer,
20semitrailer, all-terrain vehicle or aircraft, if that property must be registered or
21titled with this state and if that property is to be customarily kept in a county that
22has in effect an ordinance under s. 77.70, except that if the buyer has paid a similar
23local sales tax in another state on a purchase of the same property that tax shall be
24credited against the tax under this subsection.
AB720, s. 83 25Section 83. 77.78 of the statutes is amended to read:
AB720,39,7
177.78 Registration. No motor vehicle, boat, snowmobile, mobile home travel
2trailer
not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or
3aircraft that is required to be registered by this state may be registered or titled by
4this state unless the registrant files a sales and use tax report and pays the county
5tax at the time of registering or titling to the state agency that registers or titles the
6property. That state agency shall transmit those tax revenues to the department of
7revenue.
AB720, s. 84 8Section 84. 77.785 (2) of the statutes is amended to read:
AB720,39,139 77.785 (2) Prior to registration or titling, boat, all-terrain vehicle, trailer and
10semi-trailer dealers and licensed aircraft, motor vehicle, mobile home manufactured
11home, recreational vehicle
and snowmobile dealers shall collect the taxes under this
12subchapter on sales of items under s. 77.71 (4). The dealer shall remit those taxes
13to the department of revenue along with payments of the taxes under subch. III.
AB720, s. 85 14Section 85. 79.03 (3) (b) 4. a. of the statutes is amended to read:
AB720,39,2115 79.03 (3) (b) 4. a. "Local general purpose taxes" means the portion of tax
16increments collected for payment to a municipality under s. 66.46 which is
17attributable to that municipality's own levy, general property taxes, excluding taxes
18for a county handicapped children's education board, collected to finance the general
19purpose government unit, property taxes collected for sewage and sanitary districts,
20mobile home monthly permit fees under s. 66.058, the proceeds of county sales and
21use taxes and municipal and county vehicle registration fees under s. 341.35 (1).
AB720, s. 86 22Section 86. 101.125 (1) (a) of the statutes is amended to read:
AB720,40,623 101.125 (1) (a) "Building" means a "place of employment" as defined in s. 101.01
24(2) (f) and a "public building" as defined in s. 101.01 (2) (g) and includes, without
25limitation because of enumeration, wholesale and retail stores, storerooms, office

1buildings, factories, warehouses, governmental buildings, hotels, hospitals, motels,
2dormitories, sanatoriums, nursing homes, retirement homes, theaters, stadiums,
3gymnasiums, amusement park buildings, schools and other buildings used for
4educational purposes, places of worship and other places of public assembly and all
5residences including mobile homes, manufactured or homes, industrialized housing,
6lodging homes and any other building used as a dwelling for one or more persons.
AB720, s. 87 7Section 87. 101.19 (1) (e) of the statutes is amended to read:
AB720,40,98 101.19 (1) (e) The review of plans, construction inspections, department labels
9and
licensing of manufacturers of manufactured homes and mobile homes.
AB720, s. 88 10Section 88. 101.22 (1m) (L) of the statutes is amended to read:
AB720,40,1811 101.22 (1m) (L) "Housing" means any improved property, or any portion
12thereof, including a mobile home as defined in s. 66.058 (1) (d) 101.91 (1), a
13manufactured home as defined in s. 101.91 (2),
or a condominium, that is used or
14occupied, or is intended, arranged or designed to be used or occupied, as a home or
15residence. "Housing" includes any vacant land that is offered for sale or rent for the
16construction or location thereon of any building, structure or portion thereof that is
17used or occupied, or is intended, arranged or designed to be used or occupied, as a
18home or residence.
AB720, s. 89 19Section 89. 101.90 of the statutes is repealed.
AB720, s. 90 20Section 90. 101.91 (intro.) of the statutes is amended to read:
AB720,40,21 21101.91Definitions. (intro.) In ss. 101.90 101.91 to 101.96 101.95:
AB720, s. 91 22Section 91. 101.91 (2) (intro.) and (a) of the statutes are consolidated,
23renumbered 101.91 (2) and amended to read:
AB720,41,524 101.91 (2) "Manufactured home" means either of the following: (a) A a
25structure, transportable in one or more sections, which in the traveling mode is 8

1body feet or more in width or 40 body feet or more in length, or, when erected on site
2is 320 or more square feet, and which is built on a permanent chassis and
designed
3to be used as a dwelling with or without a permanent foundation when connected to
4the required utilities
which complies with the standards established under 42 USC
55401
to 5425
.
AB720, s. 92 6Section 92. 101.91 (2) (b) of the statutes is repealed.
AB720, s. 93 7Section 93. 101.92 (1) of the statutes is repealed.
AB720, s. 94 8Section 94. 101.92 (3) of the statutes is amended to read:
AB720,41,119 101.92 (3) Shall review annually the rules adopted under ss. 101.90 101.91 to
10101.96, and may revise rules upon recommendation by the advisory committee
11appointed under s. 101.96
101.95.
AB720, s. 95 12Section 95. 101.92 (4) of the statutes is amended to read:
AB720,41,1613 101.92 (4) Shall provide for announced or unannounced inspection of
14manufacturing facilities, processes, fabrication and assembly of manufactured
15homes and mobile homes to ensure compliance with the rules adopted under ss.
16101.90 101.91 to 101.96 101.95.
AB720, s. 96 17Section 96. 101.92 (5) of the statutes is repealed.
AB720, s. 97 18Section 97. 101.92 (6) of the statutes is repealed.
AB720, s. 98 19Section 98. 101.92 (7) of the statutes is amended to read:
AB720,41,2120 101.92 (7) Shall establish within the division of safety and buildings a staff for
21the administration and enforcement of ss. 101.90 101.91 to 101.96 101.95.
AB720, s. 99 22Section 99. 101.92 (8) of the statutes is amended to read:
AB720,41,2423 101.92 (8) May revoke the license of any manufacturer who violates ss. 101.90
24101.91 to 101.96 101.95 or any rules promulgated thereunder.
AB720, s. 100 25Section 100. 101.93 of the statutes is repealed.
AB720, s. 101
1Section 101. 101.94 (2) of the statutes is amended to read:
AB720,42,82 101.94 (2) No person may manufacture, assemble, distribute or sell a
3manufactured home unless the manufactured home complies with 42 USC 5401 to
45425 and applicable regulations as in effect on June 15, 1976. The department may
5establish, by rule, standards for the safe and sanitary design and construction of
6manufactured homes for the purpose of enforcement of this subchapter, and those
7standards may include standards in addition to any standards established by the
8secretary of housing and urban development under 42 USC 5401 to 5425
.
AB720, s. 102 9Section 102. 101.94 (3) of the statutes is repealed.
AB720, s. 103 10Section 103. 101.94 (4) of the statutes is repealed.
AB720, s. 104 11Section 104. 101.94 (5) of the statutes is repealed.
AB720, s. 105 12Section 105. 101.94 (6) of the statutes is amended to read:
AB720,42,1513 101.94 (6) Fees for review of plans, construction inspections, department labels
14and
licensing of manufacturers shall be established by department rule under s.
15101.19.
AB720, s. 106 16Section 106. 101.94 (7) of the statutes is amended to read:
AB720,42,1917 101.94 (7) The department shall hear and decide petitions brought under ss.
18101.90 101.91 to 101.96 101.95 in the manner provided under s. 101.02 (6) (e) to (i)
19and (8) for petitions concerning property.
AB720, s. 107 20Section 107. 101.95 of the statutes is amended to read:
AB720,42,24 21101.95 (title) Manufactured home and mobile home manufacturers
22regulated.
The department shall by rule prescribe the manner by which a
23manufacturer shall be licensed for the manufacture, distribution or selling of
24manufactured homes or mobile homes in this state.
AB720, s. 108 25Section 108. 101.96 of the statutes is repealed.
AB720, s. 109
1Section 109. 138.052 (1) (b) of the statutes is amended to read:
AB720,43,62 138.052 (1) (b) "Loan" means a loan secured by a first lien real estate mortgage
3on, or an equivalent security interest in, a one-to 4-family dwelling which the
4borrower uses as his or her principal place of residence and which is made,
5refinanced, renewed, extended or modified on or after November 1, 1981, but does
6not include a mobile manufactured home transaction as defined in s. 138.056 (1) (c).
AB720, s. 110 7Section 110. 138.056 (1) (b) of the statutes is amended to read:
AB720,43,98 138.056 (1) (b) "Dwelling" includes a cooperative housing unit and a mobile
9home or manufactured home as defined in s. 218.10 (2) 101.91.
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