Personal property held out for rental is not "stock-in-trade" under (17). Menomonee Falls v. Falls Rental World, 135 W (2d) 393, 400 NW (2d) 478 (Ct. App. 1986).
Farm machinery which is also fixture is not personal property eligible for exemption under (9). Pulsfus v. Town of Leeds, 149 W (2d) 797, 440 NW (2d) 329 (1989).
"Interstate traffic" in sub. (3) means interstate commerce; what constitutes a boat in interstate commerce discussed. Town of LaPointe v. Madeline Island Ferry, 179 W (2d) 726, 508 NW (2d) 440 (Ct. App. 1993).
Property exempted from taxation because of special tax.
The property described in this section is exempted from general property taxes:
(1) Money and intangible personalty.
Money and all intangible personal property, such as credit, checks, share drafts, other drafts, notes, bonds, stocks and other written instruments.
(4) Special property and gross receipts taxes or license fees.
All special property assessed under ss. 76.01
and property of any light, heat and power company taxed under s. 76.28
, telephone company, car line company, and electric cooperative association that is used and useful in the operation of the business of such company or association. If a general structure for which an exemption is sought under this section is used and useful in part in the operation of any public utility assessed under ss. 76.01
or of the business of any light, heat and power company taxed under s. 76.28
, telephone company, car line company or electric cooperative association and in part for nonoperating purposes of the public utility or company or association, that general structure shall be assessed for taxation under this chapter at the percentage of its full market value that fairly measures and represents the extent of its use for nonoperating purposes. Nothing provided in this subsection shall exclude any real estate or any property which is separately accounted for under s. 196.59
from special assessments for local improvements under s. 66.64
(5) Motor vehicles, bicycles, snowmobiles.
Every automobile, motor bicycle, motor bus, motorcycle, motor truck, moped, road tractor, school bus, snowmobile, station wagon, truck tractor, or other similar motor vehicle, or trailer or semitrailer used in connection therewith.
(7) Mobile homes.
Every mobile home subject to a monthly parking fee under s. 66.058
See note to 76.38, citing Wisconsin Tel. Co. v. City of Milwaukee, 85 W (2d) 447, 271 NW (2d) 362 (1978).
State aid to municipalities; aids in lieu of taxes. 70.113(1)(1)
As soon after April 20 of each year as is feasible the department of natural resources shall pay to the city, village, or town treasurer the sum of 80 cents per acre as a grant out of the appropriation made by s. 20.370 (5) (da)
on each acre situated in the municipality of state forest lands, as defined in s. 28.02 (1)
, state parks under s. 27.01
and state public shooting, trapping or fishing grounds and reserves or refuges operated thereon, acquired at any time under s. 29.10
, 1943 stats., s. 23.09 (2) (d)
or 29.571 (1)
or from the appropriations made by s. 20.866 (2) (tp)
by the department of natural resources or leased from the federal government by the department of natural resources.
Towns, cities or villages shall be paid for forest lands as defined in s. 28.02 (1)
, state parks under s. 27.01
and other lands acquired under s. 23.09 (2) (d)
or 29.571 (1)
located within such municipality and acquired after June 30, 1969. Such payments shall be made from the appropriation under s. 20.370 (5) (da)
and remitted by the department of natural resources in the amounts certified by the department of revenue according to par. (b)
Towns, cities or villages shall be paid aids in lieu of taxes for real estate specified in par. (a)
. The first payment on an acquisition after July 1, 1969, shall be determined on the basis of the January 1 local assessment following the acquisition multiplied by the county, local and school tax rate levied against all January 1 assessments for that year. The payment to the town, city or village shall be made after April 20 following the tax levy. Subsequent payments shall be made after April 20 following the levy date according to the following schedule:
For the 10th year and every year thereafter, 10% of the first year's payment.
In no year shall the amounts paid under the 10-year schedule fall below 50 cents per acre.
The town, city or village authorized to receive payment under sub. (2)
and the state may petition the department of revenue to review the assessment of the property upon which taxes were levied, the taxes now being the basis for payment under sub. (2)
. The petition to the department of revenue to review the assessment shall be due within 30 days of receipt of the assessment. In its review, the department of revenue shall determine if the assessment complained of is unreasonably out of proportion to the general average of the assessment of all other property in the taxation district, and if it finds the assessment high or low it shall lower or raise the assessment. The department of revenue shall make its determination not later than 60 days after the petition is received, and its decision shall be final and not subject to review.
For land acquired after December 31, 1991, aids shall be paid under s. 70.114
and not under this section.
Aids on certain state lands equivalent to property taxes. 70.114(1)(a)
"Department" means the department of natural resources.
"Estimated value", for the year during which land is purchased, means the purchase price and, for later years, means the value that was used for calculating the aid payment under this section for the prior year increased or decreased to reflect the annual percentage change in the equalized valuation of all property, excluding improvements, in the taxation district, as determined by comparing the most recent determination of equalized valuation under s. 70.57
for that property to the next preceding determination of equalized valuation under s. 70.57
for that property.
"Land" means state forests, as defined in s. 28.02 (1)
, that are acquired after December 31, 1991, state parks that are acquired after December 31, 1991, under s. 27.01
and other areas that are acquired after December 31, 1991, under s. 23.09 (2) (d)
or 29.571 (1)
"Purchase price" means the amount paid by the department for a fee simple interest in real property. "Purchase price" does not include administrative costs incurred by the department to acquire the land, such as legal fees, appraisal costs or recording fees. If real estate is transferred to the department by gift or is sold to the department for an amount that is less than the estimated fair market value of the property as shown on the property tax bill prepared for the prior year under s. 74.09
, "purchase price" means an amount equal to the estimated fair market value of the property as shown on that tax bill. If the real estate is exempt from taxation at the time that it is transferred or sold to the department and if the property was not sold at an arm's-length sale, "purchase price" means the fair market value of the real estate at the time that the department takes title to it.
"Taxation district" means a city, village or town, except that if a city or village lies in more than one county, the portions of that city or village that lie within each county are separate taxation districts.
"Taxing jurisdiction" means any entity authorized by law to levy taxes on general property, as defined in s. 70.02
, that are measured by the property's value.
For all land acquired after December 31, 1991, the department shall pay aids in lieu of taxes under this section and not under s. 70.113
(3) Ascertaining rate.
Each year, the department shall ascertain from the clerks of the taxation district the aggregate net general property tax rate for taxation districts to which aids are paid under this section.
On or before January 31, the department shall pay to each treasurer of a taxation district, with respect to each parcel of land acquired by the department within the taxation district on or before January 1 of the preceding year, an amount determined by multiplying each parcel's estimated value equated to the average level of assessment in the taxation district by the aggregate net general property tax rate that would apply to the parcel of land if it were taxable, as shown on property tax bills prepared for that year under s. 74.09
On or before February 15, the taxation district treasurer shall pay to the treasurer of each taxing jurisdiction, from the amount received under par. (a)
, the taxing jurisdiction's proportionate share of the tax that would be levied on the parcel if it were taxable.
History: 1989 a. 336
; 1991 a. 39
Taxation of real estate held by investment board.
All real estate owned or held by any of the funds invested by the investment board, other than the constitutional trust funds, shall be assessed and taxed in the same manner as privately owned real estate. Such taxes shall be paid out of the fund to which the lands belong or for whose benefit they are held. If such taxes are not paid, the real estate shall be subject to inclusion in a tax certificate under s. 74.57
as are privately owned lands.
History: 1987 a. 378
; 1995 a. 225
Payments for municipal services. 70.119(1)
The state and the University of Wisconsin Hospitals and Clinics Authority shall make reasonable payments at established rates for water, sewer and electrical services and all other services directly provided by a municipality to state facilities and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38)
, including garbage and trash disposal and collection, which are financed in whole or in part by special charges or fees. Such payments for services provided to state facilities shall be made from the appropriations to state agencies for the operation of the facilities. Each state agency making such payments shall annually report the payments to the department.
The department shall make reasonable payments for municipal services pursuant to the procedures specified in subs. (4)
, except as provided in sub. (9)
"Committee" means the joint committee on finance.
"Department" means the department of administration.
"Municipality" means cities, villages, towns, counties and metropolitan sewerage districts with general taxing authority.
"Municipal services" means police and fire protection, garbage and trash disposal and collection not paid for under sub. (1)
and, subject to approval by the committee, any other direct general government service provided by municipalities to state facilities and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38)
"State facilities" means all property owned and operated by the state for the purpose of carrying out usual state functions, including the branch campuses of the university of Wisconsin system but not including land held for highway right-of-way purposes.
The department shall be responsible for negotiating with municipalities on payments for municipal services and may delegate certain responsibilities of negotiation to other state agencies or to the University of Wisconsin Hospitals and Clinics Authority. Prior to negotiating with municipalities the department shall submit guidelines for negotiation to the committee for approval.
Upon approval of guidelines by the committee, the department shall proceed with negotiations. In no case may a municipality withhold services to the state or to the University of Wisconsin Hospitals and Clinics Authority during negotiations.
No later than November 15 annually, the department shall report to the cochairpersons of the committee the results of its negotiations and the total payments proposed to be made in the subsequent calendar year. In computing the proposed payments to a municipality, the department shall base its calculations on the values of state facilities and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38)
, as determined by the department for January 1 of the year preceding the year of the report, and the values of improvements to property in the municipality as determined under s. 70.57 (1)
for January 1 of the year preceding the year of the report, and shall also base its calculations on revenues and expenditures of the municipality as reported under s. 73.10 (2)
for the year preceding the year of the report.
If the cochairpersons of the committee do not notify the department that the committee has scheduled a meeting for the purpose of reviewing the proposed total payments within 14 working days after the date on which the department's report is received, the department may make the payments. If, within 14 working days after the date on which the department's report is received, the cochairpersons of the committee notify the department that the committee has scheduled a meeting for the purpose of reviewing the proposed total payments, the department shall not make the payments without the approval of the committee.
The department shall make payment from the appropriation under s. 20.835 (5) (a)
for municipal services provided by municipalities to state facilities. If the appropriation under s. 20.835 (5) (a)
is insufficient to pay the full amount under sub. (6)
in any one year, the department shall prorate payments among the municipalities entitled thereto. The University of Wisconsin Hospitals and Clinics Authority shall make payment for municipal services provided by municipalities to facilities of the authority described in s. 70.11 (38)
The department shall determine the proportionate cost of payments for municipal services provided by a municipality for each program financed from revenues other than general purpose revenues and revenues derived from academic student fees levied by the board of regents of the university of Wisconsin system, and for each appropriation made from such revenues which finances the cost of such a program.
The department shall assess to the appropriate program revenue and program revenue-service accounts and segregated funds the costs of providing payments for municipal services for the administration of programs financed from program revenues or segregated revenues, except program revenues derived from academic student fees levied by the board of regents of the university of Wisconsin system. If payments are prorated under par. (a)
in any year, the department shall assess costs under this paragraph as affected by the proration. The department shall transfer to the general fund an amount equal to the assessments in each year from the appropriate program revenue, program revenue-service and segregated revenue appropriations.
This section supersedes other statutes relating to payments for municipal services. Extraordinary police services provided to state facilities are subject to reimbursement under s. 16.008
The department shall not make payments for municipal services at the parking ramp located at 1 West Wilson street in the city of Madison.
Real property, where assessed.
All real property not expressly exempt from taxation shall be entered upon the assessment roll in the assessment district where it lies.
History: 1981 c. 190
Where personal property assessed. 70.13(1)
All personal property shall be assessed in the assessment district where the same is located or customarily kept except as otherwise specifically provided. Personal property in transit within the state on the first day of January shall be assessed in the district in which the same is intended to be kept or located, and personal property having no fixed location shall be assessed in the district where the owner or the person in charge or possession thereof resides, except as provided in sub. (5)
Saw logs or timber in transit, which are to be sawed or manufactured in any mill in this state, shall be deemed located and shall be assessed in the district in which such mill is located. Saw logs or timber shall be deemed in transit when the same are being transported either by water or rail, but when such logs or timber are banked, decked, piled or otherwise temporarily stored for transportation in any district, they shall be deemed located, and shall be assessed in such district.
On or before the tenth day of January in each year the owner of logs or timber in transit shall furnish the assessor of the district in which the mill at which the logs or timber will be sawed or manufactured is located a verified statement of the amount, character and value of all the logs and timber in transit on the first day of January preceding, and the owner of the logs or timber shall furnish to the assessor of the district in which the logs and timber were located on the first day of January preceding, a like verified statement of the amount, character and value thereof. Any assessment made in accordance with the owner's statement shall be valid and binding on the owner notwithstanding any subsequent change as to the place where the same may be sawed or manufactured. If the owner of the logs or timber shall fail or refuse to furnish the statement herein provided for, or shall intentionally make a false statement, that owner shall be subject to the penalties prescribed by s. 70.36
As between school districts, the location of personal property for taxation shall be determined by the same rules as between assessment districts; provided, that whenever the owner or occupant shall reside upon any contiguous tracts or parcels of land which shall lie in 2 or more assessment districts, then the farm implements, livestock, and farm products of the owner or occupant used, kept, or being upon the contiguous tracts or parcels of land, shall be assessed in the assessment district where that personal property is customarily kept.
No change of location or sale of any personal property after the first day of January in any year shall affect the assessment made in such year.
Saw logs or timber removed from public lands during the year next preceding the first day of January or having been removed from such lands and in transit therefrom on the first day of January, shall be deemed located and assessed in the assessment district wherein such public lands are located and shall be assessed in no other assessment district. Saw logs or timber shall be deemed in transit when the same are being transported. On or before January 10 in each year the owner of such logs or timber shall furnish the assessor of the assessment district wherein they are assessable a verified statement of the amount, character and value of all such logs and timber. If the owner of any such logs or timber shall fail or refuse to furnish such statement or shall intentionally make a false statement, he or she is subject to the penalties prescribed by s. 70.36
. This subsection shall supersede any provision of law in conflict therewith. The term "owner" as used in this subsection is deemed to mean the person owning the logs or timber at the time of severing. "Public lands" as used in this subsection shall mean lands owned by the United States of America, the state of Wisconsin or any political subdivision of this state.
The situs for taxation assessment purposes of a movable bituminous plant was not the town of Albany, although the plant was physically present in the town during most of the 1970 tax year and because the property was neither "located" in the town nor "customarily kept" there. Wm. J. Kennedy & Son, Inc. v. Town of Albany, 66 W (2d) 447, 225 NW (2d) 624.
The residence of an incorporated company, for the purposes of s. 70.13
, shall be held to be in the assessment district where the principal office or place of business of such company shall be.
Assessment of vessels. 70.15(1)
That in consideration of an annual payment into the treasury of any town, village or city where such property is assessable by the owner of any steam vessel, barge, boat or other water craft, owned within this state, or hailing from any port thereof, and employed regularly in interstate traffic of a sum equal to one cent per net ton of the registered tonnage thereof, said steam vessel, barge, boat or other water craft shall be and the same is hereby made exempt from further taxation, either state or municipal.
The owner of any steam vessel, barge, boat or other water craft, hailing from any port of this state, "and so employed regularly in interstate traffic," desiring to comply with the terms of this section, shall annually, on or before the first day of January, file with the clerk of such town, village or city a verified statement, in writing, containing the name, port of hail, tonnage and name of owner of such steam vessel, barge, boat or other water craft, and shall thereupon pay into the said treasury of such town, village or city a sum equal to one cent per net ton of the registered tonnage of said vessel, and the treasurer shall thereupon issue a receipt. All vessels, boats or other water craft not regularly employed in interstate traffic and all private yachts or pleasure boats belonging to inhabitants of this state, whether at home or abroad, shall be taxed as personal property.
History: 1977 c. 29
s. 1646 (3)
; 1977 c. 273
Lands, to whom assessed; buildings on exempt lands. 70.17(1)(1)
Real property shall be entered in the name of the owner, if known to the assessor, otherwise to the occupant thereof if ascertainable, and otherwise without any name. The person holding the contract or certificate of sale of any real property contracted to be sold by the state, but not conveyed, shall be deemed the owner for such purpose. The undivided real estate of any deceased person may be entered to the heirs of such person without designating them by name. The real estate of an incorporated company shall be entered in the same manner as that of an individual. Improvements on leased lands may be assessed either as real property or personal property.
All lands which have been or may be contracted for sale by any county shall be assessed and taxed to the parties contracting therefor.
The term leased lands should be construed broadly to include a number of situations where the occupier of land not owned by him places improvements on the land; a formal lease is not required. Town of Menominee v. Skubitz, 53 W (2d) 430, 192 NW (2d) 887.
See note to 70.32, citing State ex rel. Keane v. Bd. of Review, 99 W (2d) 584, 299 NW (2d) 638 (Ct. App. 1980).
Tax lister may, but is not required to, change ownership designation on joint property on the basis of notification other than formal procedures. 80 Atty. Gen. 73