AB932, s. 86
23Section
86. 70.73 (1) (d) of the statutes is amended to read:
AB932,25,324
70.73
(1) (d) The valuation of parcels of land
or correction of names of persons
25whose personal property is assessed under this subsection may be made at any time
1before the tax roll is returned to the county treasurer for the year in which the tax
2is levied. The valuation
or correction of names, when made under this subsection,
3shall be held just and correct and be final and conclusive.
AB932, s. 87
4Section
87. 70.84 of the statutes is amended to read:
AB932,25,24
570.84 Inequalities may be corrected in subsequent year. If any such
6reassessment cannot be completed in time to take the place of the original
7assessment made in such district for said year, the clerk of the district shall levy and
8apportion the taxes for that year upon the basis of the original assessment roll, and
9when the reassessment is completed the inequalities in the taxes levied under the
10original assessment shall be remedied and compensated in the levy and
11apportionment of taxes in such district next following the completion of said
12reassessment in the following manner: Each tract of real
estate, and, as to personal 13property
, each taxpayer, whose tax shall be the tax on which is determined by such
14reassessment to have been relatively too high
, shall be credited a sum equal to the
15amount of taxes charged on the original assessment in excess of the amount which
16would have been charged had such reassessment been made in time; and each tract
17of real
estate, and, as to personal property
, each taxpayer, whose tax shall be the tax
18on which is determined by such reassessment to have been relatively too low
, shall
19be charged, in addition to all other taxes, a sum equal to the difference between the
20amount of taxes charged upon such unequal original assessment and the amount
21which would have been charged had such reassessment been made in time. The
22department of revenue, or its authorized agent, shall at any time have access to all
23assessment and tax rolls herein referred to for the purpose of assisting the local clerk
24and in order that the results of the reassessment may be carried into effect.
AB932, s. 88
25Section
88. 70.995 (1) (a) of the statutes is amended to read:
AB932,26,15
170.995
(1) (a) In this section "manufacturing property" includes all lands,
2buildings, structures and other real property used in manufacturing, assembling,
3processing, fabricating, making or milling tangible personal property for profit.
4Manufacturing property also includes warehouses, storage facilities and office
5structures when the predominant use of the warehouses, storage facilities or offices
6is in support of the manufacturing property
, and all personal property owned or used
7by any person engaged in this state in any of the activities mentioned, and used in
8the activity, including raw materials, supplies, machinery, equipment, work in
9process and finished inventory when located at the site of the activity.
10Establishments engaged in assembling component parts of manufactured products
11are considered manufacturing establishments if the new product is neither a
12structure nor other fixed improvement. Materials processed by a manufacturing
13establishment include products of agriculture, forestry, fishing, mining and
14quarrying. For the purposes of this section, establishments which engage in mining
15metalliferous minerals are
considered manufacturing establishments.
AB932, s. 89
16Section
89. 70.995 (4) of the statutes is amended to read:
AB932,27,1017
70.995
(4) Whenever real property
or tangible personal property is used for
18one, or some combination, of the processes mentioned in sub. (3) and also for other
19purposes, the department of revenue, if satisfied that there is substantial use in one
20or some combination of such processes, may assess the property under this section.
21For all purposes of this section the department of revenue shall have sole discretion
22for the determination of what is substantial use and what description of real property
23or what unit of tangible personal property shall constitute "the property" to be
24included for assessment purposes, and, in connection herewith, the department may
25include in a real property unit, real property owned by different persons. Vacant
1property designed for use in manufacturing, assembling, processing, fabricating,
2making or milling tangible property for profit may be assessed under this section or
3under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
4that determination. In those specific instances where a portion of a description of
5real property includes manufacturing property rented or leased and operated by a
6separate person which does not satisfy the substantial use qualification for the entire
7property, the local assessor shall assess the entire real property description
and all
8personal property not exempt under s. 70.11 (27). The applicable portions of the
9standard manufacturing property report form under sub. (12) as they relate to
10manufacturing machinery and equipment shall be submitted by such person.
AB932, s. 90
11Section
90. 70.995 (7) (b) of the statutes is amended to read:
AB932,27,1512
70.995
(7) (b) Each 5 years, or more frequently if the department of revenue's
13workload permits and if in the department's judgment it is desirable, the department
14of revenue shall complete a field investigation or on-site appraisal at full value under
15ss. s. 70.32 (1)
and 70.34 of all manufacturing property in this state.
AB932,28,618
70.995
(8) (b) 1. The department of revenue shall annually notify each
19manufacturer assessed under this section and the municipality in which the
20manufacturing property is located of the full value of all real
and personal property
21owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
22class mail. In addition, the notice shall specify that objections to valuation, amount,
23or taxability must be filed with the state board of assessors within 60 days of issuance
24of the notice of assessment, that objections to a change from assessment under this
25section to assessment under s. 70.32 (1) must be filed within 60 days after receipt of
1the notice, that the fee under par. (c) 1. or (d) must be paid and that the objection is
2not filed until the fee is paid. A statement shall be attached to the assessment roll
3indicating that the notices required by this section have been mailed and failure to
4receive the notice does not affect the validity of the assessments, the resulting tax
5on real
or personal property, the procedures of the tax appeals commission or of the
6state board of assessors, or the enforcement of delinquent taxes by statutory means.
AB932,29,59
70.995
(12) (a) The department of revenue shall prescribe a standard
10manufacturing property report form that shall be submitted annually for each real
11estate parcel
and each personal property account on or before March 1 by all
12manufacturers whose property is assessed under this section. The report form shall
13contain all information considered necessary by the department and shall include,
14without limitation, income and operating statements, fixed asset schedules and a
15report of new construction or demolition. Failure to submit the report shall result
16in denial of any right of redetermination by the state board of assessors or the tax
17appeals commission. If any property is omitted or understated in the assessment roll
18in any of the next 5 previous years, the assessor shall enter the value of the omitted
19or understated property once for each previous year of the omission or
20understatement. The assessor shall affix a just valuation to each entry for a former
21year as it should have been assessed according to the assessor's best judgment. Taxes
22shall be apportioned and collected on the tax roll for each entry, on the basis of the
23net tax rate for the year of the omission, taking into account credits under s. 79.10.
24In the case of omitted property, interest shall be added at the rate of 0.0267% per day
25for the period of time between the date when the form is required to be submitted and
1the date when the assessor affixes the just valuation. In the case of underpayments
2determined after an objection under s. 70.995 (8) (d), interest shall be added at the
3average annual discount interest rate determined by the last auction of 6-month
4U.S. treasury bills before the objection per day for the period of time between the date
5when the tax was due and the date when it is paid.
AB932,29,108
70.995
(12r) The department of revenue shall calculate the value of property
9that is used in manufacturing, as defined in this section
, and that is exempt under
10s. 70.11 (39) and (39m).
AB932, s. 94
11Section
94. 71.17 (2) of the statutes is amended to read:
AB932,29,2112
71.17
(2) Lien on trust estate; income taxes levied against beneficiary. All
13income taxes levied against the income of beneficiaries shall be a lien on that portion
14of the trust estate or interest therein from which the income taxed is derived, and
15such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
16same become delinquent. Every person who, as a fiduciary under the provisions of
17this subchapter, pays an income tax shall have
all the rights and remedies of
18reimbursement for any taxes assessed against him or her or paid by him or her in
19such capacity, as provided in s. 70.19 (1) and (2) a right of action for reimbursement
20against the beneficiary for whom the tax is paid and shall have a lien on the
21beneficiary's property for the amount of the taxes paid.
AB932, s. 95
22Section
95. 71.80 (1) (a) of the statutes is amended to read:
AB932,30,223
71.80
(1) (a) The department shall assess incomes as provided in this chapter
24and in performance of such duty the department
shall possess all powers now or
1hereafter granted by law to the department in the assessment of personal property
2and also the power to may estimate incomes.
AB932, s. 96
3Section
96. 71.91 (5m) (a) of the statutes is renumbered 71.91 (5m).
AB932, s. 97
4Section
97. 71.91 (5m) (b) of the statutes is repealed.
AB932, s. 98
5Section
98. 73.03 (20) of the statutes is amended to read:
AB932,30,256
73.03
(20) To investigate all delinquent
personal property, death and estate, 7income
, or franchise taxes and surtaxes in the state
, and the possibility of the
8collection of them
, and to require taxing officials, including town treasurers, county
9treasurers, sheriffs
, and district attorneys, to institute proceedings, actions
, and
10prosecutions for the collection of delinquent taxes so that the amount of delinquent
11taxes shall be reduced to the minimum. In carrying out this subsection the
12department of revenue may examine or cause to be examined by any agent,
13employee
, or representative designated by it for that purpose, any books, papers,
14records
, or memoranda of any corporation, limited liability company, partnership
, or
15individual bearing upon the collection of any delinquent taxes and may require the
16attendance of the officials of any corporation or limited liability company or of any
17other person having knowledge in the premises and may take testimony and require
18proof material for their information upon any matter that they deem of value for the
19purpose of enforcing the payment of delinquent taxes. The department of revenue
20may also perform other duties and adopt other procedures that may be necessary to
21carry out this subsection and direct that proceedings, actions
, and prosecutions be
22instituted to enforce the laws relating to the collection of delinquent taxes of every
23kind. To this end, the department of justice shall, upon the request of the department
24of revenue, conduct such actions, proceedings
, or prosecutions or assist the local
25town, city, village
, or county officials in them or assist the district attorneys.
AB932,31,183
73.06
(3) The department of revenue, through its supervisors of equalization,
4shall examine and test the work of assessors during the progress of their assessments
5and ascertain whether any of them is assessing property at other than full value or
6is omitting property subject to taxation from the roll. The department and such
7supervisors shall have the rights and powers of a local assessor for the examination
8of persons and property and for the discovery of property subject to taxation. If any
9property has been omitted or not assessed according to law, they shall bring the same
10to the attention of the local assessor of the proper district and if such local assessor
11shall neglect or refuse to correct the assessment they shall report the fact to the board
12of review.
If it discovers errors in identifying or valuing property that is exempt
13under s. 70.11 (39) or (39m), the department shall change the specification of the
14property as taxable or exempt and shall change the value of the property. All
15disputes between the department, municipalities and property owners about the
16taxability or value
of property that is reported under s. 79.095 (2) (a) or of the
17property under s. 70.995 (12r) shall be resolved by using the procedures under s.
1870.995 (8).
AB932, s. 100
19Section
100. 74.05 (1) of the statutes is amended to read:
AB932,31,2320
74.05
(1) Definition. In this section, "error in the tax roll" means an error in
21the description of any real
or personal property, in the identification of the owner or
22person to whom the property is assessed or in the amount of the tax or an error
23resulting from a palpably erroneous entry in the assessment roll.
AB932, s. 101
24Section
101. 74.09 (2) of the statutes is amended to read:
AB932,32,3
174.09
(2) Preparation. The clerk of the taxation district shall prepare the real
2and personal property tax bills. The form of the property tax bill shall be prescribed
3by the department of revenue and shall be uniform.
AB932, s. 102
4Section
102. 74.11 (4) of the statutes is repealed.
AB932, s. 103
5Section
103. 74.11 (6) (a) of the statutes is amended to read:
AB932,32,86
74.11
(6) (a) Payments made on or before January 31
and payments of taxes
7on improvements on leased land that are assessed as personal property shall be
8made to the taxation district treasurer.
AB932, s. 104
9Section
104. 74.11 (10) (a) of the statutes is amended to read:
AB932,32,1310
74.11
(10) (a) If all special assessments, special charges,
and special taxes
and
11personal property taxes due under sub. (3)
or (4) are not paid in full on or before the
12due date, the amounts unpaid are delinquent as of the day after the due date of the
13first
instalment installment or of the lump-sum payment.
AB932, s. 105
14Section
105. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
AB932, s. 106
15Section
106. 74.11 (11) (b) of the statutes is repealed.
AB932, s. 107
16Section
107. 74.11 (12) (a) (intro.) of the statutes is amended to read:
AB932,32,2017
74.11
(12) (a) (intro.) Except as provided in
pars. par. (c)
and (d), if a taxation
18district treasurer or county treasurer receives a payment from a taxpayer which is
19not sufficient to pay all amounts due, the treasurer shall apply the payment to the
20amounts due, including interest and penalties, in the following order:
AB932, s. 108
21Section
108. 74.11 (12) (a) 1g. of the statutes is repealed.
AB932, s. 109
22Section
109. 74.11 (12) (b) of the statutes is amended to read:
AB932,32,2523
74.11
(12) (b) The allocation under par. (a)
1g. 1m. to 4. is conclusive for
24purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies
25under this section.
AB932, s. 110
1Section
110. 74.11 (12) (d) of the statutes is repealed.
AB932, s. 111
2Section
111. 74.12 (6) of the statutes is repealed.
AB932, s. 112
3Section
112. 74.12 (7) of the statutes is amended to read:
AB932,33,94
74.12
(7) Delinquent first instalment installment. If the first
instalment 5installment of real property taxes
, personal property taxes on improvements on
6leased land or special assessments to which an
instalment installment option
7pertains is not paid on or before January 31, the entire amount of the remaining
8unpaid taxes or special assessments to which an
instalment installment option
9pertains on that parcel is delinquent as of February 1.
AB932, s. 113
10Section
113. 74.12 (8) of the statutes is amended to read:
AB932,33,1811
74.12
(8) Delinquent 2nd or subsequent
instalment installment. If the 2nd
12or any subsequent
instalment installment payment of real property taxes
, personal
13property taxes on improvements on leased land or special assessments to which an
14instalment installment option pertains is not paid by the due date specified in the
15ordinance, the entire amount of the remaining unpaid taxes or special assessments
16to which an
instalment installment option pertains on that parcel is delinquent as
17of the first day of the month after the payment is due and interest and penalties are
18due under sub. (10).
AB932, s. 114
19Section
114. 74.12 (9) (a) of the statutes is amended to read:
AB932,33,2320
74.12
(9) (a) If all special assessments to which an
instalment installment 21option does not pertain, special charges,
and special taxes
and personal property
22taxes that are due under sub. (5)
or (6) are not paid in full on or before January 31,
23the amounts unpaid are delinquent as of February 1.
AB932, s. 115
24Section
115. 74.12 (10) (a) of the statutes is amended to read:
AB932,34,5
174.12
(10) (a) All real property taxes, special assessments, special charges and
2special taxes that become delinquent and are paid on or before July 31
, and all
3delinquent personal property taxes, whenever paid, shall be paid, together with
4interest and penalties charged from the preceding February 1, to the taxation district
5treasurer.
AB932, s. 116
6Section
116. 74.12 (11) (a) (intro.) of the statutes is amended to read:
AB932,34,107
74.12
(11) (a) (intro.) Except as provided in
pars. par. (c)
and (d), if a taxation
8district treasurer or county treasurer receives a payment from a taxpayer which is
9not sufficient to pay all amounts due, the treasurer shall apply the payment to the
10amounts due, including interest and penalties, in the following order:
AB932, s. 117
11Section
117. 74.12 (11) (a) 1g. of the statutes is repealed.
AB932, s. 118
12Section
118. 74.12 (11) (b) of the statutes is amended to read:
AB932,34,1513
74.12
(11) (b) The allocation under par. (a)
1g. 1m. to 4. is conclusive for
14purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies
15under this section.
AB932, s. 119
16Section
119. 74.12 (11) (d) of the statutes is repealed.
AB932, s. 120
17Section
120. 74.13 (1) (b) of the statutes is amended to read:
AB932,34,2018
74.13
(1) (b)
Except as provided in sub. (3), general General property taxes,
19special assessments, special charges
, and special taxes may be paid in advance of the
20levy during the period from August 1 until the 3rd Monday in December.
AB932, s. 121
21Section
121. 74.13 (3) of the statutes is repealed.
AB932, s. 122
22Section
122. 74.25 (1) (b) (intro.) and 2. of the statutes are consolidated,
23renumbered 74.25 (1) (b) and amended to read:
AB932,35,524
74.25
(1) (b)
General property taxes. After making the distribution under par.
25(a), the taxation district treasurer shall
do all of the following: 2. Pay pay to each
1taxing jurisdiction within the district its proportionate share of real property taxes,
2except that the treasurer shall pay the state's proportionate share to the county. As
3part of that distribution, the taxation district treasurer shall retain for the taxation
4district and for each tax incremental district within the taxation district its
5proportionate share of real property taxes.
AB932, s. 123
6Section
123. 74.25 (1) (b) 1. of the statutes is repealed.
AB932, s. 124
7Section
124. 74.27 of the statutes is amended to read:
AB932,35,10
874.27 March settlement between counties and the state. On or before
9March 15, the county treasurer shall send to the state treasurer the state's
10proportionate shares of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b)
1. and 2.
AB932, s. 125
11Section
125. 74.30 (1) (i) of the statutes is repealed.
AB932, s. 126
12Section
126. 74.30 (1m) of the statutes is amended to read:
AB932,35,1513
74.30
(1m) March settlement between counties and the state. On or before
14March 15, the county treasurer shall send to the state treasurer the state's
15proportionate shares of taxes under sub. (1)
(i) and (j).
AB932, s. 128
17Section
128. 74.47 (3) (e) of the statutes is repealed.
AB932, s. 130
19Section
130. 74.83 of the statutes is amended to read:
AB932,36,3
2074.83 Agreements. Any 1st class city may enter into agreements to pay
21delinquent state, county, metropolitan sewerage district
, and technical college
22district real
or personal property taxes, including accrued interest and penalties
23thereon, applicable to property located in that city at any stage in the proceedings
24for collection and enforcement of those taxes and thereafter collect and enforce those
25taxes, including interest and penalties on them, in its own name in accordance with
1any of the procedures or remedies applicable to the collection and enforcement of
2delinquent city, state, county, metropolitan sewerage district
, and technical college
3district taxes under this chapter and ch. 75.
AB932, s. 131
4Section
131. 74.87 (3) (a) of the statutes is renumbered 74.87 (3) and amended
5to read:
AB932,36,166
74.87
(3) The common council of a city may, by ordinance, permit payment in
710 equal
instalments installments, without interest, of general property taxes,
8special charges
, and special assessments of the city, other than for special
9assessments for which no payment extension is allowed. Each
instalment 10installment shall be paid on or before the last day of each month from January
11through October.
Taxes on personal property may be paid in instalments under this
12subsection if, on or before January 31 of the year in which the tax becomes due, the
13taxpayer has first paid to the city treasurer taxes on personal property levied by all
14taxing jurisdictions other than the city. The amounts and time of payment of city
15general property taxes, special assessments and charges in the city tax roll shall be
16as provided in the charter of the city.
AB932, s. 132
17Section
132. 76.02 (2m) of the statutes is created to read:
AB932,37,218
76.02
(2m) "Computers and computer-related equipment" includes
19mainframe computers, minicomputers, personal computers, networked personal
20computers, servers, terminals, monitors, disk drives, electronic peripheral
21equipment, tape drives, printers, cash registers, fax machines that are not also
22copiers, basic operational programs, systems software, and prewritten software.
23"Computers and computer-related equipment" excludes custom software, copiers,
24equipment with embedded computerized components, and telephone systems,
1including equipment that is used to provide telecommunications services, as defined
2in s. 76.80 (3).
AB932,37,175
76.025
(1) The property taxable under s. 76.13 shall include all franchises, and
6all real and personal property of the company used or employed in the operation of
7its business, excluding
property that is exempt from the property tax under s. 70.11
8(39) and (39m), such computers and computer-related equipment, motor vehicles
as
9are exempt under s. 70.112 (5), and treatment plant and pollution abatement
10equipment exempt under s. 70.11 (21) (a). The taxable property shall include all title
11and interest of the company referred to in such property as owner, lessee or
12otherwise, and in case any portion of the property is jointly used by 2 or more
13companies, the unit assessment shall include and cover a proportionate share of that
14portion of the property jointly used so that the assessments of the property of all
15companies having any rights, title or interest of any kind or nature whatsoever in any
16such property jointly used shall, in the aggregate, include only one total full value
17of such property.
AB932, s. 134
18Section
134. 76.03 (1) of the statutes is amended to read:
AB932,37,2219
76.03
(1) The property, both real and personal, including all rights, franchises
20and privileges used in and necessary to the prosecution of the business of any
21company enumerated in s. 76.02
shall be deemed personal property for the purposes
22of taxation, and shall be valued and assessed together as a unit.
AB932, s. 135
23Section
135. 76.07 (4g) (c) 1. of the statutes is amended to read:
AB932,38,324
76.07
(4g) (c) 1. Determine the gross cost of gas plant in service in this state,
25except motor vehicles
exempt from the property tax under s. 70.112 (5), and of all
1other property owned or rented by the company and used in the operation of the
2company's business in this state and included in the base for purposes of rate
3regulation by the federal energy regulatory commission.
AB932, s. 136
4Section
136. 76.07 (4g) (c) 2. of the statutes is amended to read:
AB932,38,95
76.07
(4g) (c) 2. Determine the gross cost of gas plant in service everywhere,
6except motor vehicles
specified under s. 70.112 (5), and of all other property owned
7or rented by the company and used in the operation of the company's business
8everywhere and included in the base for purposes of rate regulation by the federal
9energy regulatory commission.
AB932, s. 137
10Section
137. 76.125 (1) of the statutes is amended to read:
AB932,38,1611
76.125
(1) Using the statement of assessments under s. 70.53 and the
12statement of taxes under s. 69.61, the department shall determine the net rate of
13taxation of commercial property under s. 70.32 (2) (a) 2.
, and of manufacturing
14property under s. 70.32 (2) (a) 3.
and of personal property under s. 70.30 as provided
15in subs. (2) to (6). The department shall enter that rate on the records of the
16department.