AB519: Bill Text

AB519,20,20 49.47 (4) (b) 1. A home and the land used and operated in connection therewith, or in lieu thereof a manufactured home or mobile home, if the home, manufactured home or mobile home is used as the person's or his or her family's place of abode.

AB519, s. 30 Section 30. 59.69 (4) (d) of the statutes is amended to read:

AB519,20,23 59.69 (4) (d) Trailer camps, or tourist camps and motels or both and manufactured and mobile home parks.

AB519, s. 31 Section 31. 66.058 (title) of the statutes is amended to read:

AB519,20,25 66.058 (title) Mobile Manufactured and mobile home parks.

AB519, s. 32 Section 32. 66.058 (1) (a) of the statutes is repealed.

AB519, s. 33 Section 33. 66.058 (1) (b) of the statutes is amended to read:

AB519,21,4 66.058 (1) (b) "Licensee" means any person licensed to operate and maintain a manufactured and mobile home park under this section.

AB519, s. 34 Section 34. 66.058 (1) (c) of the statutes is amended to read:

AB519,21,7 66.058 (1) (c) "Licensing authority" means the city, town or village wherein a manufactured and mobile home park is located.

AB519, s. 35 Section 35. 66.058 (1) (cg) of the statutes is created to read:

AB519,21,9 66.058 (1) (cg) "Manufactured home" has the meaning given in s. 101.91 (2).

AB519, s. 36 Section 36. 66.058 (1) (d) of the statutes is amended to read:

AB519,21,15 66.058 (1) (d) "Mobile home" is that which is, or was as originally constructed, designed to be transported by any motor vehicle upon a public highway and designed, equipped and used primarily for sleeping, eating and living quarters, or is intended to be so used; and includes any additions, attachments, annexes, foundations and appurtenances has the meaning given in s. 101.91 (1).

AB519, s. 37 Section 37. 66.058 (1) (e) of the statutes is amended to read:

AB519,21,20 66.058 (1) (e) "Mobile "Manufactured and mobile home park" means any plot or plots of ground upon which 2 3 or more units mobile homes or manufactured homes, occupied for dwelling or sleeping purposes, are located, regardless of whether or not a charge is made for such accommodation.

AB519, s. 38 Section 38. 66.058 (1) (f) of the statutes is repealed.

AB519, s. 39 Section 39. 66.058 (1) (g) of the statutes is amended to read:

AB519,21,23 66.058 (1) (g) "Park" means manufactured and mobile home park.

AB519, s. 40 Section 40. 66.058 (1) (i) of the statutes is amended to read:

AB519,22,2 66.058 (1) (i) "Space" means a plot of ground within a mobile home park, designed for the accommodation of one mobile home unit.

AB519, s. 41 Section 41. 66.058 (1) (j) of the statutes is amended to read:

AB519,22,4 66.058 (1) (j) "Unit" means a mobile home unit or a manufactured home unit.

AB519, s. 42 Section 42. 66.058 (2) (a) of the statutes is amended to read:

AB519,22,15 66.058 (2) (a) It shall be unlawful for any person to maintain or operate within the limits of any city, town or village, any mobile home park unless such person shall first obtain from the city, town or village a license therefor. All such parks in existence on August 9, 1953, shall within 90 days thereafter, obtain such license, and in all other respects comply fully with the requirements of this section except that the licensing authority shall upon application of a park operator, waive such requirements that require prohibitive reconstruction costs if such waiver does not affect sanitation requirements of the city, town or village or create or permit to continue any hazard to the welfare and health of the community and the occupants of the park.

AB519, s. 43 Section 43. 66.058 (2) (b) of the statutes is amended to read:

AB519,23,8 66.058 (2) (b) In order to protect and promote the public health, morals and welfare and to equitably defray the cost of municipal and educational services required by persons and families using or occupying trailers, mobile homes, trailer camps or mobile home parks for living, dwelling or sleeping purposes, each city council, village board and town board may establish and enforce by ordinance reasonable standards and regulations for every trailer and trailer camp and every mobile home and mobile home park;, may require an annual license fee to operate the same a park and may levy and collect special assessments to defray the cost of municipal and educational services furnished to such trailer and trailer camp, or mobile home and mobile home a park. They may limit the number of units, trailers or mobile homes that may be parked or kept located in any one camp or park, and limit the number of licenses for trailer camps or parks in any common school district, if the mobile housing development of a park would cause the school costs to increase above the state average or if an exceedingly difficult or impossible situation exists with regard to providing adequate and proper sewage disposal in the particular area. The power conferred on cities, villages and towns by this section is in addition to all other grants and shall be deemed limited only by the express language of this section.

AB519, s. 44 Section 44. 66.058 (2) (c) of the statutes is amended to read:

AB519,23,15 66.058 (2) (c) In any town in which the town board enacts an ordinance regulating trailers mobile homes and manufactured homes under the provisions of this section and has also enacted and approved a county zoning ordinance under the provisions of s. 59.69, the provisions of the ordinance which is most restrictive shall apply with respect to the establishment and operation of any trailer camp park in said town.

AB519, s. 45 Section 45. 66.058 (2) (d) of the statutes is amended to read:

AB519,24,6 66.058 (2) (d) Any license granted under the provisions of this section shall be subject to revocation or suspension for cause by the common council, village board or town board that issued the license upon complaint filed with the clerk of the city, village or town signed by any law enforcement officer, local health officer, as defined in s. 250.01 (5), or building inspector after a public hearing upon the complaint, provided that the holder of the license shall be given 10 days' notice in writing of the hearing, and the holder of the license shall be entitled to appear and be heard as to why the license shall not be revoked. Any holder of a license that is revoked or suspended by the governing body of any city, village or town may within 20 days of the date of the revocation or suspension appeal therefrom to the circuit court of the county in which the trailer camp or mobile home park is located by filing a written notice of appeal with the city, village or town clerk, together with a bond executed to the city, village or town, in the sum of $500 with 2 sureties or a bonding company approved by the said clerk, conditioned for the faithful prosecution of the appeal and the payment of costs adjudged against the license holder.

AB519, s. 46 Section 46. 66.058 (3) (title) of the statutes is amended to read:

AB519,24,9 66.058 (3) (title) License and monthly mobile home Monthly permit fee; review.

AB519, s. 47 Section 47. 66.058 (3) (a) of the statutes is amended to read:

AB519,24,16 66.058 (3) (a) The licensing authority shall exact from the licensee an annual license fee of not less than $25 and not more than $100 for each 50 spaces or fraction thereof within each mobile home park within its limits, except that where the park lies in more than one municipality the amount of the license fee shall be such fraction thereof as the number of spaces in the park in the municipality bears to the entire number of spaces in the park.

AB519, s. 48 Section 48. 66.058 (3) (c) 1. (intro.), a., c. and d. of the statutes are amended to read:

AB519,24,24 66.058 (3) (c) 1. (intro) In addition to the license fee provided in pars. (a) and (b), each local taxing authority shall collect from each mobile home unit occupying space or lots in a park in the city, town or village, except from mobile homes and manufactured homes that constitute improvements to real property under s. 70.043 (1) and from recreational mobile homes and camping trailers and travel trailers as defined in s. 70.111 (19), a monthly parking permit fee computed as follows:

AB519,25,3 a. On January 1, the assessor shall determine the total fair market value of each mobile home unit in the taxation district subject to the monthly parking permit fee.

AB519,25,6 c. The value of each mobile home unit , determined under subd. 1. b., shall be multiplied by the general property gross tax rate, less any credit rate for the property tax relief credit, established on the preceding year's assessment of general property.

AB519,25,8 d. The total annual parking permit fee, computed under subd. 1. c., shall be divided by 12 and shall represent the monthly mobile home parking permit fee.

AB519, s. 49 Section 49. 66.058 (3) (c) 2. of the statutes is amended to read:

AB519,25,22 66.058 (3) (c) 2. The monthly parking permit fee shall be applicable to mobile homes units moving into the tax district any time during the year. The park operator shall furnish information to the tax district clerk and the assessor on mobile homes units added to the park within 5 days after their arrival, on forms prescribed by the department of revenue. As soon as the assessor receives the notice of an addition of a mobile home unit to a park, the assessor shall determine its fair market value and notify the clerk of that determination. The clerk shall equate the fair market value established by the assessor and shall apply the appropriate tax rate, divide the annual parking permit fee thus determined by 12 and notify the mobile home unit owner of the monthly fee to be collected from the mobile home owner. Liability for payment of the fee shall begin on the first day of the next succeeding month and shall remain on the mobile home unit only for such months as the mobile home unit remains in the tax district.

AB519, s. 50 Section 50. 66.058 (3) (c) 5. and 6. of the statutes are amended to read:

AB519,26,3 66.058 (3) (c) 5. The monthly parking permit fee shall be paid by the mobile home unit owner to the local taxing authority on or before the 10th of the month following the month for which such parking permit fee is due.

AB519,26,7 6. The licensee of a park shall be liable for the monthly parking permit fee for any mobile home unit occupying space therein as well as the owner and occupant thereof. A municipality, by ordinance, may require the mobile home unit park operator to collect the monthly parking permit fee from the mobile home unit owner.

AB519, s. 51 Section 51. 66.058 (3) (c) 7. of the statutes is amended to read:

AB519,26,14 66.058 (3) (c) 7. No monthly parking permit fee shall be imposed for any space occupied by a mobile home unit accompanied by an automobile for an accumulating period not to exceed 60 days in any 12 months if the occupants of the mobile home unit are tourists or vacationists. Exemption certificates in duplicate shall be accepted by the treasurer of the licensing authority from qualified tourists or vacationists in lieu of monthly mobile home parking unit permit fees.

AB519, s. 52 Section 52. 66.058 (3) (c) 8. of the statutes is amended to read:

AB519,26,25 66.058 (3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to the principal dwelling on a parcel of taxable property of an owner shall apply to the estimated fair market value of a mobile home unit that is the principal dwelling of the owner. The owner of the mobile home unit shall file a claim for the credit with the treasurer of the municipality in which the property is located no later than January 31. To obtain the credit under s. 79.10 (9) (bm), the owner shall attest on the claim that the mobile home unit is the owner's principal dwelling, as defined in s. 79.10 (1) (f). The treasurer shall reduce the owner's parking monthly permit fee by the amount of any allowable credit. The treasurer shall furnish notice of all claims for credits filed under this subdivision to the department of revenue as provided under s. 79.10 (1m).

AB519, s. 53 Section 53. 66.058 (3) (d) of the statutes is amended to read:

AB519,27,3 66.058 (3) (d) This section shall not apply where a mobile home park is owned and operated by any county under the provisions of s. 59.52 (16) (b).

AB519, s. 54 Section 54. 66.058 (3) (e) of the statutes is amended to read:

AB519,27,13 66.058 (3) (e) If a mobile home unit is permitted by local ordinance to be located outside of a licensed park, the monthly parking permit fee shall be paid by the owner of the land on which it stands, and the owner of such land shall be required to comply with the reporting requirements of par. (c). The owner of the land may collect the fee from the owner of the mobile home unit and, on or before January 10 and on or before July 10, shall transmit to the taxation district all fees owed for the 6 months ending on the last day of the month preceding the month when the transmission is required. Nothing contained in this subsection shall prohibit the regulation thereof by local ordinance.

AB519, s. 55 Section 55. 66.058 (3m) of the statutes is amended to read:

AB519,27,18 66.058 (3m) Park operator reimbursement. A park operator who is required by municipal ordinance to collect the monthly parking permit fee from the mobile home unit owner may deduct, for administrative expenses, 2% of the monthly fees collected.

AB519, s. 56 Section 56. 66.058 (4) (intro.) of the statutes is amended to read:

AB519,27,23 66.058 (4) Application for license. (intro.) Original application for mobile home a park license shall be filed with the clerk of the licensing authority. Applications shall be in writing, signed by the applicant and shall contain the following:

AB519, s. 57 Section 57. 66.058 (4) (b) of the statutes is amended to read:

AB519,27,25 66.058 (4) (b) The location and legal description of the mobile home park.

AB519, s. 58 Section 58. 66.058 (5) of the statutes is amended to read:

AB519,28,9 66.058 (5) Plans and specifications to be filed. Accompanying, and to be filed with an original application for a mobile home park, shall be plans and specifications which shall be in compliance with all applicable city, town or village ordinances and provisions of the department of family and social services. The clerk after approval of the application by the governing body and upon completion of the work according to the plans shall issue the license. A mobile housing development harboring only nondependent mobile homes as defined in sub. (1) (f) shall not be required to provide a service building.

AB519, s. 59 Section 59. 66.058 (8) of the statutes is amended to read:

AB519,28,20 66.058 (8) Distribution of fees. The municipality may retain 10% of the monthly parking permit fees collected in each month, without reduction for any amounts deducted under sub. (3m), to cover the cost of administration. The municipality shall pay to the school district in which the park is located, within 20 days after the end of each month, such proportion of the remainder of the fees collected in the preceding month as the ratio of the most recent property tax levy for school purposes bears to the total tax levy for all purposes in the municipality. If the park is located in more than one school district, each district shall receive a share in the proportion that its property tax levy for school purposes bears to the total school tax levy.

AB519, s. 60 Section 60. 66.0585 of the statutes is amended to read:

AB519,29,4 66.0585 (title) Municipalities; parking permit fees on mobile homes travel trailers. Any municipality may assess parking monthly permit fees at the rates under s. 66.058 on mobile homes travel trailers, as defined in s. 70.111 (19) (b), except mobile homes which travel trailers that are located in campgrounds licensed under s. 254.47 and mobile homes which travel trailers that are located on land where the principal residence of the owner of the mobile home travel trailer is located, regardless of whether or not the mobile home travel trailer is occupied during all or part of any calendar year.

AB519, s. 61 Section 61. 66.069 (1) (b) of the statutes is amended to read:

AB519,30,14 66.069 (1) (b) On October 15 in each year notice shall be given to the owner or occupant of all lots or parcels of real estate to which utility service has been furnished prior to October 1 by a public utility operated by any town, city or village and payment for which is owing and in arrears at the time of giving such notice. The department in charge of the utility shall furnish the treasurer with a list of all such lots or parcels of real estate, and the notice shall be given by the treasurer, unless the governing body of the city, village or town shall authorize such notice to be given directly by the department. Such notice shall be in writing and shall state the amount of such arrears, including any penalty assessed pursuant to the rules of such utility; that unless the same is paid by November 1 thereafter a penalty of 10 % of the amount of such arrears will be added thereto; and that unless such arrears, with any such added penalty, shall be paid by November 15 thereafter, the same will be levied as a tax against the lot or parcel of real estate to which utility service was furnished and for which payment is delinquent as above specified. Such notice may be served by delivery to either such owner or occupant personally, or by letter addressed to such owner or occupant at the post-office address of such lot or parcel of real estate. On November 16 the officer or department issuing the notice shall certify and file with the clerk a list of all lots or parcels of real estate, giving the legal description thereof, to the owners or occupants of which notice of arrears in payment were given as above specified and which arrears still remain unpaid, and stating the amount of such arrears together with the added penalty thereon as herein provided. Each such delinquent amount, including such penalty, shall thereupon become a lien upon the lot or parcel of real estate to which the utility service was furnished and payment for which is delinquent, and the clerk shall insert the same as a tax against such lot or parcel of real estate. All proceedings in relation to the collection of general property taxes and to the return and sale of property for delinquent taxes shall apply to said tax if the same is not paid within the time required by law for payment of taxes upon real estate. Under this paragraph, if an arrearage is for utility service furnished and metered by the utility directly to a mobile home unit, as defined under s. 66.058 (1) (j), in a licensed manufactured and mobile home park, as defined under s. 66.058 (1) (e), the notice shall be given to the owner of the mobile home unit and the delinquent amount shall become a lien on the mobile home unit rather than a lien on the parcel of real estate on which the mobile home unit is located. A lien on a mobile home unit may be enforced using the procedures under s. 779.48 (2).

AB519, s. 62 Section 62. 66.071 (1) (e) of the statutes is amended to read:

AB519,31,13 66.071 (1) (e) All water rates for water furnished to any building or premises, and the cost of repairing meters, service pipes, stops or stop boxes, shall be a lien on the lot, part of lot or parcel of land on which such building or premises shall be situated. If any water rates or bills for the repairing of meters, service pipes, stops or stop boxes remain unpaid on the first day of October, in any year, the same shall be certified to the city comptroller of such city on or before the first day of November next following, and shall be placed by the comptroller upon the tax roll and collected in the same manner as other taxes on real estate are collected in said city. The charge for water supplied by the city in all premises where meters are attached and connected, shall be at rates fixed by the commissioner of public works and for the quantity indicated by the meter. If in any case, the commissioner of public works shall determine that the quantity indicated by the meter is materially incorrect or if a meter has been off temporarily on account of repairs, the commissioner of public works shall determine in the best manner in the commissioner's power the quantity used, and such determination shall be conclusive. No water rate or rates duly assessed against any property shall be thereafter remitted or changed except by the council of such city. Under this paragraph, if an unpaid charge or bill is for utility service furnished and metered by the waterworks directly to a mobile home unit, as defined under s. 66.058 (1) (j), in a licensed manufactured and mobile home park, as defined under s. 66.058 (1) (e), the delinquent amount shall become a lien on the mobile home unit rather than a lien on the parcel of real estate on which the mobile home unit is located. A lien on a mobile home unit may be enforced using the procedures under s. 779.48 (2).

AB519, s. 63 Section 63. 70.043 (title) of the statutes is amended to read:

AB519,31,15 70.043 (title) Mobile homes and manufactured homes.

AB519, s. 64 Section 64. 70.043 (1) of the statutes is amended to read:

AB519,31,22 70.043 (1) A mobile home, as defined in s. 66.058 (1) (d) 101.91 (1), or a manufactured home, as defined in s. 101.91 (2), is an improvement to real property if it is connected to utilities and is set upon a foundation upon land which is owned by the mobile home or manufactured home owner. In this section, a mobile home or manufactured home is "set upon a foundation" if it is off its wheels and is set upon some other support.

AB519, s. 65 Section 65. 70.043 (2) of the statutes is amended to read:

AB519,32,3 70.043 (2) A mobile home, as defined in s. 66.058 (1) (d) 101.91 (1), or a manufactured home, as defined in s. 101.91 (2), is personal property if the land upon which it is located is not owned by the mobile home or manufactured home owner or if the mobile home or manufactured home is not set upon a foundation or connected to utilities.

AB519, s. 66 Section 66. 70.111 (19) (title) of the statutes is amended to read:

AB519,32,6 70.111 (19) (title) Camping trailers and recreational mobile homes travel trailers.

AB519, s. 67 Section 67. 70.111 (19) (b) of the statutes is amended to read:

AB519,32,10 70.111 (19) (b) Mobile homes Travel trailers, as defined in s. 66.058 340.01 (72r), that are no larger than 400 square feet and that are used primarily as temporary living quarters for recreational, camping, travel or seasonal purposes.

AB519, s. 68 Section 68. 70.112 (7) of the statutes is amended to read:

AB519,32,13 70.112 (7) (title) Mobile homes and manufactured homes. Every mobile home unit subject to a monthly parking permit fee under s. 66.058.

AB519, s. 69 Section 69. 71.07 (9) (a) 3. of the statutes is amended to read:

AB519,33,4 71.07 (9) (a) 3. "Property taxes" means real and personal property taxes, exclusive of special assessments, delinquent interest and charges for service, paid by a claimant on the claimant's principal dwelling during the taxable year for which credit under this subsection is claimed, less any property taxes paid which are properly includable as a trade or business expense under section 162 of the internal revenue code. If the principal dwelling on which the taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants in common or is owned by spouses as marital property, "property taxes" is that part of property taxes paid that reflects the ownership percentage of the claimant. If the principal dwelling is sold during the taxable year the "property taxes" for the seller and buyer shall be the amount of the tax prorated to each in the closing agreement pertaining to the sale or, if not so provided for in the closing agreement, the tax shall be prorated between the seller and buyer in proportion to months of their respective ownership. "Property taxes" includes monthly parking permit fees in respect to a principal dwelling collected under s. 66.058 (3) (c).

AB519, s. 70 Section 70. 71.07 (9) (a) 4. of the statutes is amended to read:

AB519,33,17 71.07 (9) (a) 4. "Rent constituting property taxes" means 25% of rent if heat is not included, or 20% of rent if heat is included, paid during the taxable year for which credit is claimed under this subsection, at arm's length, for the use of a principal dwelling and contiguous land, excluding any payment for domestic, food, medical or other services which are unrelated to use of the dwelling as housing, less any rent paid that is properly includable as a trade or business expense under the internal revenue code. "Rent" includes space rental paid to a landlord for parking a mobile home or manufactured home. Rent shall be apportioned among the occupants of a principal dwelling according to their respective contribution to the total amount of rent paid. "Rent" does not include rent paid for the use of housing which was exempt from property taxation, except housing for which payments in lieu of taxes were made under s. 66.40 (22).

AB519, s. 71 Section 71. 71.52 (2) of the statutes is amended to read:

AB519,34,15 71.52 (2) "Gross rent" means rental paid at arm's length, solely for the right of occupancy of a homestead. "Gross rent" does not include, whether expressly set out in the rental agreement or not, charges for any medical services; other personal services such as laundry, transportation, counseling, grooming, recreational and therapeutic services; shared living expenses, including but not limited to food, supplies and utilities unless utility payments are included in the gross rent paid to the landlord; and food furnished by the landlord as a part of the rental agreement. "Gross rent" includes the rental paid to a landlord for parking of a mobile home or manufactured home, exclusive of any charges for food furnished by the landlord as a part of the rental agreement, plus parking monthly permit fees paid under s. 66.058 (3) (c) for a rented mobile home or manufactured home. If a homestead is an integral part of a multipurpose or multidwelling building, "gross rent" is the percentage of the gross rent on that part of the multipurpose or multidwelling building occupied by the household as a principal residence plus the same percentage of the gross rent on the land surrounding it, not exceeding one acre, that is reasonably necessary for use of the multipurpose or multidwelling building as a principal residence, except as the limitations under s. 71.54 (2) (b) apply. If the homestead is part of a farm, "gross rent" is the rent on up to 120 acres of the land contiguous to the claimant's principal residence plus the rent on all improvements to real property on that land, except as the limitations under s. 71.54 (2) (b) apply. If a claimant and persons who are not members of the claimant's household reside in a homestead, the claimant's "gross rent" is the gross rent paid by the claimant to the landlord for the homestead.

AB519, s. 72 Section 72. 71.52 (7) of the statutes is amended to read:

AB519,36,14 71.52 (7) "Property taxes accrued" means real or personal property taxes or monthly parking permit fees under s. 66.058 (3) (c), exclusive of special assessments, delinquent interest and charges for service, levied on a homestead owned by the claimant or a member of the claimant's household. "Real or personal property taxes" means those levied under ch. 70, less the tax credit, if any, afforded in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons or entities as joint tenants or tenants in common or is owned as marital property or survivorship marital property and one or more such persons, entities or owners is not a member of the claimant's household, property taxes accrued is that part of property taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10, that reflects the ownership percentage of the claimant and the claimant's household, except that if a homestead is owned by 2 or more natural persons or if 2 or more natural persons have an interest in a homestead, one or more of whom is not a member of the claimant's household, and the claimant has a present interest, as that term is used in s. 700.03 (1), in the homestead and is required by the terms of a will that transferred the homestead or interest in the homestead to the claimant to pay the entire amount of property taxes levied on the homestead, property taxes accrued is property taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10. A marital property agreement or unilateral statement under ch. 766 has no effect in computing property taxes accrued for a person whose homestead is not the same as the homestead of that person's spouse. For purposes of this subsection, property taxes are "levied" when the tax roll is delivered to the local treasurer for collection. If a homestead is sold or purchased during the calendar year of the levy, the property taxes accrued for the seller and the buyer are the amount of the tax levy prorated to each in proportion to the periods of time each both owned and occupied the homestead during the year to which the claim relates. The seller may use the closing agreement pertaining to the sale of the homestead, the property tax bill for the year before the year to which the claim relates or the property tax bill for the year to which the claim relates as the basis for computing property taxes accrued, but those taxes are allowable only for the portion of the year during which the seller owned and occupied the sold homestead. If a household owns and occupies 2 or more homesteads in the same calendar year, property taxes accrued is the sum of the prorated property taxes accrued attributable to the household for each of such homesteads. If the household owns and occupies the homestead for part of the calendar year and rents a homestead for part of the calendar year, it may include both the proration of taxes on the homestead owned and rent constituting property taxes accrued with respect to the months the homestead is rented in computing the amount of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose or multidwelling building, property taxes accrued are the percentage of the property taxes accrued on that part of the multipurpose or multidwelling building occupied by the household as a principal residence plus that same percentage of the property taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably necessary for use of the multipurpose or multidwelling building as a principal residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part of a farm, property taxes accrued are the property taxes accrued on up to 120 acres of the land contiguous to the claimant's principal residence and include the property taxes accrued on all improvements to real property located on such land, except as the limitations of s. 71.54 (2) (b) apply.