Wisconsin Legislature: 35,252

Note: Inserts correct cross-reference. Section 59.965 was renumbered to s. 59.84 by 1995 Wis. Act 201, but the cross-reference in this provision was inadvertently changed from s. 59.965 to s. 59.83.

35,243 Section 243 . 70.11 (8) of the statutes is renumbered 70.1105 and amended to read:

70.1105 Taxed in part. Property that is exempt under this section s. 70.11 and that is used in part in a trade or business for which the owner of the property is subject to taxation under sections 511 to 515 of the internal revenue code, as defined in s. 71.22 (4m), shall be assessed for taxation at that portion of the fair market value of the property that is attributable to the part of the property that is used in the unrelated trade or business. This subsection section does not apply to property that is leased by an exempt organization to another person or to property that is exempt under sub. s. 70.11 (34).

Note: Renumbers provision for more appropriate placement.

35,244 Section 244 . 70.11 (9) of the statutes is amended to read:

70.11 (9) Memorials. All memorial halls and the real estate upon which the same are located, owned and occupied by any organization of United States war veterans organized pursuant to act of congress and domesticated in this state pursuant to the laws of this state, containing permanent memorial tablets with the names of former residents of any given town, village, city or county who lost their lives in the military or naval service of the state or the United States in any war inscribed thereon, and all personal property owned by such organizations, and all buildings erected, purchased or maintained by any county, city, town or village as memorials under s. 45.05 or 45.055. The renting of such halls or buildings for public purposes shall not render them taxable, provided that all income derived therefrom be used for the upkeep and maintenance thereof. Where such hall or building is used in part for exempt purposes and in part for pecuniary profit, it shall be assessed for taxation to the extent of such use for pecuniary profit as provided in sub. (8) s. 70.1105.

Note: This bill renumbers s. 70.11 (8) to s. 70.1105.

35,245 Section 245 . 70.11 (19) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

70.11 (19) Institutions for dependent children and persons who have developmental disabilities. The property of any institution that is licensed under s. 48.60 for the care of dependent, or neglected or delinquent children or delinquent juveniles if that property is used for that purpose and the property of any nonprofit institution that is subject to examination under s. 46.03 (5) and that has a full-time population of at least 150 individuals who have developmental disabilities, as defined in s. 51.01 (5), if that property is used for that purpose.

Note: Inserts reference to “juveniles" for consistency of references with language of ch. 938.

35,246 Section 246 . 70.23 (title) of the statutes is amended to read:

70.23 (title) Duties of assessors; entry of parcels on tax assessment roll.

Note: Conforms title to section subject matter.

35,247 Section 247 . 70.44 (1) of the statutes is amended to read:

70.44 (1) Real or personal property omitted from assessment in any of the 2 next previous years, unless previously reassessed for the same year or years, shall be entered once additionally for each previous year of such omission, designating each such additional entry as omitted for the year 19 .. (giving year of omission ) and affixing a just valuation to each entry for a former year as the same should then have been assessed according to the assessor's best judgment, and taxes shall be apportioned, using the net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This section shall not apply to manufacturing property assessed by the department of revenue under s. 70.995.

Note: Eliminates reference to “19. ." to avoid possible confusion after January 1, 2000, and eliminates the parentheses.

35,248 Section 248 . 70.60 (title) of the statutes is amended to read:

70.60 (title) Apportionment of state tax to counties.

Note: Amends title for clarity.

35,249 Section 249 . 70.62 (1) of the statutes is amended to read:

70.62 (1) County board to determine. The county board shall also, at such meeting, determine by resolution the amount of taxes to be levied in their its county for the year.

Note: Deletes obsolete language. The reference to “such meeting" has existed in this provision since its creation by Chapter 130, Laws of 1868. Prior to the enactment of Chapter 281, Laws of 1951, s. 70.62 was preceded by s. 70.61 which provided for the county board, at its annual meeting, to determine and assess the value of all property in the county, and thus s. 70.62 referred to the annual meeting. Chapter 281, Laws of 1951, repealed and recreated s. 70.61, removing the requirement that the county board make its assessment at the annual meeting, but did not affect s. 70.62, leaving the reference to the meeting. Chapter 20, Laws of 1981, repealed s. 70.61 in its entirety, but again did not affect s. 70.62, leaving the meeting reference without a subject.

35,250 Section 250 . 70.63 (title) of the statutes is amended to read:

70.63 (title) Apportionment of county and state taxes to municipalities.

Note: Amends title for clarity. See also the treatment of s. 70.60 (title) by this bill.

35,251 Section 251 . 70.995 (12) (a) of the statutes is amended to read:

70.995 (12) (a) The department of revenue shall prescribe a standard manufacturing property report form that shall be submitted annually for each real estate parcel and each personal property account on or before March 1 by all manufacturers whose property is assessed under this section. The report form shall contain all information deemed necessary by the department and shall include, without limitation, income and operating statements, fixed asset schedules and a report of new construction or demolition. Failure to submit the report shall result in denial of any right of redetermination by the state board of assessors or the tax appeals commission. If any property is omitted or understated in the assessment roll in any of the next 5 previous years, the assessor shall enter the value of the omitted or understated property once for each previous year of the omission or understatement. The assessor shall designate each additional entry as omitted or understated for the year 19.. (giving year of omission or understatement). The assessor shall affix a just valuation to each entry for a former year as it should have been assessed according to the assessor's best judgment. Taxes shall be apportioned and collected on the tax roll for each entry, on the basis of the net tax rate for the year of the omission, taking into account credits under s. 79.10, and interest shall be added at the rate of 0.0267% per day for the period of time between the date when the form is required to be submitted and the date when the assessor affixes the just valuation.

Note: Eliminates reference to “19. ." to avoid possible confusion after January 1, 2000, and eliminates parentheses.

35,252 Section 252 . 71.05 (6) (b) 22. of the statutes, as created by 1995 Wisconsin Act 403, is renumbered 71.05 (6) (b) 23.

Note: 1995 Wis. Act 261 also created a s. 71.05 (6) (b) 22.

35,253 Section 253 . 71.05 (6) (b) 22. of the statutes, as created by 1995 Wisconsin Act 453, is renumbered 71.05 (6) (b) 24.

Note: 1995 Wis. Act 261 also created a s. 71.05 (6) (b) 22.

35,254 Section 254 . 71.07 (5) (a) 7. of the statutes, as created by 1995 Wisconsin Act 453, is amended to read:

71.07 (5) (a) 7. The amount claimed as a deduction for unreimbursed medical care expenses under section 213 (a) of the internal revenue code to the extent that the funds used to pay for the unreimbursed expenses for which the deduction was claimed were withdrawn from an account described under s. 71.05 (6) (b) 22 24.

Note: Section 71.05 (6) (b) 22., as created by 1995 Wis. Act 453, is renumbered to s. 71.05 (6) (b) 24. by this bill.

35,255 Section 255 . 71.54 (1) (c) 1. of the statutes is amended to read:

71.54 (1) (c) 1. If the household income was $8,000 or less in the year to which the claim relates, the claim is limited to 80% of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's household homestead.

Note: Corrects error in transcribing 1989 Wis. Act 31.

35,256 Section 256 . The amendment of 71.54 (2) (a) (intro.) of the statutes by 1995 Wisconsin Act 201 is not repealed by 1995 Wisconsin Act 289. Both amendments stand.

Note: There is no conflict of substance.

35,257 Section 257 . 72.30 (1) of the statutes is amended to read:

72.30 (1) Filing requirements. If a federal estate tax return is required, the personal representative, special administrator, trustee, distributee or other person interested shall prepare the return for the tax under this chapter, compute the tax due under this chapter and on or before the due date, as extended, of the federal estate tax return file with the department the return for the tax under this chapter, a copy of the federal estate tax return and a copy of all documents submitted with the federal estate tax return.

Note: Corrects error in transcribing 1991 Wis. Act 39.

35,258 Section 258 . 73.03 (2a) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

73.03 (2a) To prepare, have published and distribute to each county having a county assessor system under s. 70.99 and to each town, city and village in the state for the use of assessors, assessment personnel and the public detailed assessment manuals, except that if an assessor is hired by more than one county, town, city or village the department shall provide that assessor with only one cost component of the manual rather than providing the cost component of the manual to each county, town, city or village that hires that assessor. The manual shall discuss and illustrate accepted assessment methods, techniques and practices with a view to more nearly uniform and more consistent assessments of property at the local level. The manual shall be amended by the department from time to time to reflect advances in the science of assessment, court decisions concerning assessment practices, costs, and statistical and other information deemed considered valuable to local assessors by the department. The manual shall incorporate standards for the assessment of all types of renewable energy resource systems used in this state as soon as such systems are used in sufficient numbers and sufficient data exists to allow the formulation of valid guidelines. The manual shall incorporate standards, which the department of revenue and the state historical society of Wisconsin shall develop, for the assessment of nonhistoric property in historic districts and for the assessment of historic property, including but not limited to property that is being preserved or restored; property that is subject to a protective easement, covenant or other restriction for historic preservation purposes; property that is listed in the national register of historic places in Wisconsin or in this state's register of historic places and property that is designated as a historic landmark and is subject to restrictions imposed by a municipality or by a landmarks commission. The manual shall incorporate general guidelines about ways to determine whether property is taxable in part under s. 70.11 (8) 70.1105 and examples of the ways that s. 70.11 (8) 70.1105 applies in specific situations. The manual shall state that assessors are required to comply with s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a supplement to it shall specify per acre value guidelines for each municipality for various categories of agricultural land based on the income that could be generated from its estimated rental for agricultural use, as defined by rule, and capitalization rates established by rule. The manual shall include guidelines for classifying land as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines for distinguishing between land and improvements to land. The cost of the development, preparation, publication and distribution of the manual and of revisions and amendments to it shall be borne by the assessment districts and requesters at an individual volume cost or a subscription cost as determined by the department. All receipts shall be credited to the appropriation under s. 20.566 (2) (hi). The department shall, on the 4th Monday in August, certify past-due accounts and include them in the next apportionment of state special charges to counties and municipalities under s. 70.60. If the department provides an assessment manual to an assessor who is hired by more than one unit of government, those units of government shall each pay an equal share of the cost of that manual. The department may provide free assessment manuals to other state agencies or exchange them at no cost with agencies of other states or of the federal government for similar information or publications.

Note: This bill renumbers s. 70.11 (8) to s. 70.1105.

35,259 Section 259 . 76.02 (intro.) of the statutes is amended to read:

76.02 Definitions. (intro.) For the purposes of In ss. 76.01 to 76.26 the following provisions and definitions are made: