AB692: Bill Text

LRB-3449/1

JK:jlg:jf

1999 - 2000 LEGISLATURE

1999 Assembly BILL 692

February 1, 2000 - Introduced by Representatives Handrick, Pettis, Brandemuehl, Gronemus, Grothman, Gunderson, Hasenohrl, Kelso, Kreibich, F. Lasee, Musser, Plouff, Seratti, Spillner, Sykora and Townsend, cosponsored by Senator Erpenbach. Referred to Committee on Ways and Means.

AB692,1,3 An Act to amend 74.11 (4), 74.11 (5), 74.12 (1) (a), 74.12 (6), 74.12 (6m), 74.12 (7) and 74.12 (8); and to create 74.01 (1m), 74.11 (4m) and 74.12 (6d) of the statutes; relating to: the payment of personal property taxes on mobile homes.

Analysis by the Legislative Reference Bureau

Under current law, taxes on real property must be paid either in full on or before January 31 or in two equal instalments, with the first instalment due on or before January 31 and the second instalment due on or before July 31. The governing body of a taxation district may also enact an ordinance that allows the payment of taxes on real property in three or more instalments. Under current law, a mobile home is taxed as personal property and not as real property, if the mobile home is located on land that is not owned by the mobile home owner; if the mobile home is not set upon a foundation; or if the mobile home is not connected to utilities. Taxes on personal property must be paid in full on or before January 31.

Under this bill, personal property taxes on a mobile home must be paid either in full on or before January 31 or in two equal instalments, with the first instalment due on or before January 31 and the second instalment due on or before July 31. Under the bill, the governing body of a taxation district may also enact an ordinance that allows the payment of personal property taxes on a mobile home in three or more instalments.

For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB692, s. 1 Section 1. 74.01 (1m) of the statutes is created to read:

AB692,2,2 74.01 (1m) "Mobile home" has the meaning given in s. 66.058 (1) (d).

AB692, s. 2 Section 2. 74.11 (4) of the statutes is amended to read:

AB692,2,6 74.11 (4) Personal property taxes. All taxes on personal property, except those on improvements on leased land, and except as provided under sub. (4m), shall be paid in full on or before January 31.

AB692, s. 3 Section 3. 74.11 (4m) of the statutes is created to read:

AB692,2,10 74.11 (4m) Mobile homes. All personal property taxes on mobile homes that are personal property as described in s. 70.043 (2), shall be paid as provided under sub. (2).

AB692, s. 4 Section 4. 74.11 (5) of the statutes is amended to read:

AB692,2,16 74.11 (5) When no instalments. If the total real property tax levied on a parcel of property is less than $100, or if the total property tax levied on an improvement on leased land is less than $100, or if the total personal property tax levied on a mobile home that is personal property as described in s. 70.043 (2) is less than $100, it shall be paid in full on or before January 31.

AB692, s. 5 Section 5. 74.12 (1) (a) of the statutes is amended to read:

AB692,3,4 74.12 (1) (a) The governing body of any taxation district, except a taxation district under s. 74.87, may, by ordinance, authorize the payment of taxes on real property and improvements on leased land or; personal property taxes levied on a mobile home that is personal property as described in s. 70.043 (2); special assessments; or both those all such taxes and assessments in 3 or more instalments. An ordinance enacted under this paragraph, or any repeal of, or amendment to, such an ordinance applies to the collections of a calendar year only if it is enacted on or before August 15 of the preceding calendar year.

AB692, s. 6 Section 6. 74.12 (6) of the statutes is amended to read:

AB692,3,8 74.12 (6) Personal property taxes. All personal property taxes, except those on improvements on leased land, and except as provided under sub. (6d), shall be paid in full on or before January 31.

AB692, s. 7 Section 7. 74.12 (6d) of the statutes is created to read:

AB692,3,11 74.12 (6d) Mobile homes. All personal property taxes on mobile homes under s. 70.043 (2), shall be paid as provided under sub. (4).

AB692, s. 8 Section 8. 74.12 (6m) of the statutes is amended to read:

AB692,3,17 74.12 (6m) When no instalments. If the total real property tax is less than $100, or if the total property tax levied on an improvement on leased land is less than $100, or if the total personal property tax levied on a mobile home that is personal property as described in s. 70.043 (2) is less than $100, it shall be paid in full on or before January 31.

AB692, s. 9 Section 9. 74.12 (7) of the statutes is amended to read:

AB692,3,24 74.12 (7) Delinquent first instalment. If the first instalment of real property taxes, personal property taxes on improvements on leased land, personal property taxes on a mobile home or special assessments to which an instalment option pertains is not paid on or before January 31, the entire amount of the remaining unpaid taxes or special assessments to which an instalment option pertains on that parcel is delinquent as of February 1.

AB692, s. 10 Section 10. 74.12 (8) of the statutes is amended to read:

AB692,4,8 74.12 (8) Delinquent 2nd or subsequent instalment. If the 2nd or any subsequent instalment payment of real property taxes, personal property taxes on improvements on leased land, personal property taxes on a mobile home or special assessments to which an instalment option pertains is not paid by the due date specified in the ordinance, the entire amount of the remaining unpaid taxes or special assessments to which an instalment option pertains on that parcel is delinquent as of the first day of the month after the payment is due and interest and penalties are due under sub. (10).

AB692, s. 11 Section 11. Initial applicability.

AB692,4,10 (1) This act first applies to the property tax assessments as of January 1, 2000.

AB692,4,11 (End)