AB519: Bill Text

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.

AB519, s. 73 Section 73. 77.51 (4) (b) 6. of the statutes is amended to read:

AB519,36,22 77.51 (4) (b) 6. Thirty-five percent of the sale price of a new mobile manufactured home that is a primary housing unit under s. 340.01 (29) or of a new mobile home that is transported in 2 unattached sections if the total size of the combined sections, not including additions and attachments, is at least 984 square feet measured when the sections are ready for transportation. No credit may be allowed for trade-ins under subd. 3. or sub. (15) (b) 4. This subdivision does not apply to lease or rental.

AB519, s. 74 Section 74. 77.51 (13) (am) of the statutes is amended to read:

AB519,37,2 77.51 (13) (am) Any person making any retail sale of a motor vehicle, aircraft, snowmobile, mobile home travel trailer not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or boat registered or titled, or required to be registered or titled, under the laws of this state or of the United States.

AB519, s. 75 Section 75. 77.51 (15) (b) 5. of the statutes is amended to read:

AB519,37,7 77.51 (15) (b) 5. Thirty-five percent of the total amount for which a new mobile manufactured home that is a primary housing unit under s. 340.01 (29) is sold. No credit may be allowed for trade-ins under subd. 4. or sub. (4) (b) 3. This subdivision does not apply to lease or rental.

AB519, s. 76 Section 76. 77.52 (2) (a) 1. of the statutes is amended to read:

AB519,38,4 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations, including the furnishing of rooms or lodging through the sale of a time-share property, as defined in s. 707.02 (32), if the use of the rooms or lodging is not fixed at the time of sale as to the starting day or the lodging unit. In this subdivision, "transient" means any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodations available to the public. In this subdivision, "hotel" or "motel" means a building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and any other building or group of buildings in which accommodations are available to the public, except accommodations, including mobile homes as defined in s. 66.058 (1) (d) 101.91 (1), manufactured homes as defined in s. 101.91 (2), and travel trailers as defined in s. 340.01 (72r), rented for a continuous period of more than one month and accommodations furnished by any hospitals, sanatoriums, or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual.

AB519, s. 77 Section 77. 77.53 (17) of the statutes is amended to read:

AB519,38,14 77.53 (17) This section does not apply to tangible personal property purchased outside this state, other than motor vehicles, boats, snowmobiles, mobile homes travel trailers not exceeding 45 feet in length, trailers, semitrailers, all-terrain vehicles and airplanes registered or titled or required to be registered or titled in this state, which is brought into this state by a nondomiciliary for the person's own storage, use or other consumption while temporarily within this state when such property is not stored, used or otherwise consumed in this state in the conduct of a trade, occupation, business or profession or in the performance of personal services for wages or fees.

AB519, s. 78 Section 78. 77.53 (18) of the statutes is amended to read:

AB519,38,21 77.53 (18) This section does not apply to the storage, use or other consumption in this state of household goods for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile homes, manufactured homes, travel trailers, trailers, semitrailers and all-terrain vehicles, for personal use, purchased by a nondomiciliary of this state outside this state 90 days or more before bringing the goods or property into this state in connection with a change of domicile to this state.

AB519, s. 79 Section 79. 77.54 (7) (b) (intro.) of the statutes is amended to read:

AB519,39,4 77.54 (7) (b) (intro.) If the item transferred is a motor vehicle, snowmobile, mobile home travel trailer not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft and the item is registered or titled, or required to be registered or titled, in this state or if the item is a boat that is registered or titled, or required to be registered or titled, in this state or under the laws of the United States, the exemption under par. (a) applies only if all of the following conditions are fulfilled:

AB519, s. 80 Section 80. 77.54 (31) of the statutes is amended to read:

AB519,39,8 77.54 (31) The gross receipts from the sale of and the storage, use or other consumption in this state, but not the lease or rental, of used mobile homes that are primary housing units under s. 340.01 (29) or used manufactured homes.

AB519, s. 81 Section 81. 77.54 (36) of the statutes is amended to read:

AB519,39,12 77.54 (36) The gross receipts from the rental for a continuous period of one month or more of 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), that is used as a residence.

AB519, s. 82 Section 82. 77.61 (1) (a) of the statutes is amended to read:

AB519,39,17 77.61 (1) (a) No motor vehicle, boat, snowmobile, mobile home travel trailer not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft shall be registered or titled in this state unless the registrant presents proof that the sales or use taxes imposed by this subchapter have been paid.

AB519, s. 83 Section 83. 77.61 (1) (c) of the statutes is amended to read:

AB519,40,2 77.61 (1) (c) In the case of motor vehicles, boats, snowmobiles, mobile homes travel trailers not exceeding 45 feet in length, trailers, semitrailers, all-terrain vehicles or aircraft registered or titled, or required to be registered or titled, in this state purchased from persons who are not Wisconsin boat, trailer or semitrailer dealers, licensed Wisconsin aircraft, motor vehicle or mobile home travel trailer dealers or registered Wisconsin snowmobile or all-terrain vehicle dealers, the purchaser shall file a sales tax return and pay the tax prior to registering or titling the motor vehicle, boat, snowmobile, mobile home travel trailer not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft in this state.

AB519, s. 84 Section 84. 77.71 (4) of the statutes is amended to read:

AB519,40,13 77.71 (4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 in the case of a special district tax of the sales price upon every person storing, using or otherwise consuming a motor vehicle, boat, snowmobile, mobile home travel trailer not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70 or in a special district that has in effect a resolution under s. 77.705, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.

AB519, s. 85 Section 85. 77.78 of the statutes is amended to read:

AB519,40,21 77.78 Registration. No motor vehicle, boat, snowmobile, mobile home travel trailer not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.

AB519, s. 86 Section 86. 77.785 (2) of the statutes is amended to read:

AB519,41,2 77.785 (2) Prior to registration or titling, boat, all-terrain vehicle, trailer and semi-trailer dealers and licensed aircraft, motor vehicle, mobile home manufactured home, recreational vehicle and snowmobile dealers shall collect the taxes under this subchapter on sales of items under s. 77.71 (4). The dealer shall remit those taxes to the department of revenue along with payments of the taxes under subch. III.

AB519, s. 87 Section 87. 79.03 (3) (b) 4. a. of the statutes is amended to read:

AB519,41,10 79.03 (3) (b) 4. a. "Local general purpose taxes" means the portion of tax increments collected for payment to a municipality under s. 66.46 which is attributable to that municipality's own levy, general property taxes, excluding taxes for a county handicapped children's education board, collected to finance the general purpose government unit, property taxes collected for sewage and sanitary districts, mobile home monthly permit fees under s. 66.058, the proceeds of county sales and use taxes and municipal and county vehicle registration fees under s. 341.35 (1).

AB519, s. 88 Section 88. 101.125 (1) (a) of the statutes is amended to read:

AB519,41,20 101.125 (1) (a) "Building" means a place of employment or a public building and includes, without limitation because of enumeration, wholesale and retail stores, storerooms, office buildings, factories, warehouses, governmental buildings, hotels, hospitals, motels, dormitories, sanatoriums, nursing homes, retirement homes, theaters, stadiums, gymnasiums, amusement park buildings, schools and other buildings used for educational purposes, places of worship and other places of public assembly and all residences including mobile homes, manufactured or homes, industrialized housing, lodging homes and any other building used as a dwelling for one or more persons.

AB519, s. 89 Section 89. 101.19 (1) (e) of the statutes is amended to read:

AB519,41,23 101.19 (1) (e) The review of plans, construction inspections, department labels and licensing of manufacturers of manufactured homes and mobile homes.

AB519, s. 90 Section 90. 101.90 of the statutes is repealed.

AB519, s. 91 Section 91. 101.91 (intro.) of the statutes is amended to read:

AB519,42,1 101.91 Definitions. (intro.) In ss. 101.90 101.91 to 101.96 101.95:

AB519, s. 92 Section 92. 101.91 (2) (intro.) and (a) of the statutes are consolidated, renumbered 101.91 (2) and amended to read:

AB519,42,10 101.91 (2) "Manufactured home" means either of the following: (a) A a structure, transportable in one or more sections, which in the traveling mode is 8 body feet or more in width or 40 body feet or more in length, or, when erected on site is 320 or more square feet, and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities which complies with the standards established under 42 USC 5401 to 5425.

AB519, s. 93 Section 93. 101.91 (2) (b) of the statutes is repealed.

AB519, s. 94 Section 94. 101.91 (3) of the statutes is amended to read:

AB519,42,14 101.91 (3) "Mobile Manufactured and mobile home park" has the meaning given in s. 66.058 (1) (e).

AB519, s. 95 Section 95. 101.92 (1) of the statutes is repealed.

AB519, s. 96 Section 96. 101.92 (3) of the statutes is amended to read:

AB519,42,19 101.92 (3) Shall review annually the rules adopted under ss. 101.90 101.91 to 101.96, and may revise rules upon recommendation by the advisory committee appointed under s. 101.96 101.95.

AB519, s. 97 Section 97. 101.92 (4) of the statutes is amended to read:

AB519,42,24 101.92 (4) Shall provide for announced or unannounced inspection of manufacturing facilities, processes, fabrication and assembly of manufactured homes and mobile homes to ensure compliance with the rules adopted under ss. 101.90 101.91 to 101.96 101.95.

AB519, s. 98 Section 98. 101.92 (5) of the statutes is repealed.

AB519, s. 99 Section 99. 101.92 (6) of the statutes is repealed.

AB519, s. 100 Section 100. 101.92 (7) of the statutes is amended to read:

AB519,43,4 101.92 (7) Shall establish a staff for the administration and enforcement of ss. 101.90 101.91 to 101.96 101.95.

AB519, s. 101 Section 101. 101.92 (8) of the statutes is amended to read:

AB519,43,7 101.92 (8) May revoke the license of any manufacturer who violates ss. 101.90 101.91 to 101.96 101.95 or any rules promulgated thereunder.

AB519, s. 102 Section 102. 101.93 of the statutes is repealed.

AB519, s. 103 Section 103. 101.94 (2) of the statutes is amended to read:

AB519,43,16 101.94 (2) No person may manufacture, assemble, distribute or sell a manufactured home unless the manufactured home complies with 42 USC 5401 to 5425 and applicable regulations as in effect on June 15, 1976. The department may establish, by rule, standards for the safe and sanitary design and construction of manufactured homes for the purpose of enforcement of this subchapter, and those standards may include standards in addition to any standards established by the secretary of housing and urban development under 42 USC 5401 to 5425.

AB519, s. 104 Section 104. 101.94 (3) of the statutes is repealed.

AB519, s. 105 Section 105. 101.94 (4) of the statutes is repealed.

AB519, s. 106 Section 106. 101.94 (5) of the statutes is repealed.

AB519, s. 107 Section 107. 101.94 (6) of the statutes is amended to read:

AB519,43,23 101.94 (6) Fees for review of plans, construction inspections, department labels and licensing of manufacturers shall be established by department rule under s. 101.19.

AB519, s. 108 Section 108. 101.94 (7) of the statutes is amended to read:

AB519,44,3 101.94 (7) The department shall hear and decide petitions brought under ss. 101.90 101.91 to 101.96 101.95 in the manner provided under s. 101.02 (6) (e) to (i) and (8) for petitions concerning property.

AB519, s. 109 Section 109. 101.95 of the statutes is amended to read:

AB519,44,8 101.95 (title) Manufactured home and mobile home manufacturers regulated. The department shall by rule prescribe the manner by which a manufacturer shall be licensed for the manufacture, distribution or selling of manufactured homes or mobile homes in this state.

AB519, s. 110 Section 110. 101.96 of the statutes is repealed.

AB519, s. 111 Section 111. 106.04 (1m) (L) of the statutes is amended to read: