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.
AB932,39,619
76.48
(1r) Except as provided in s. 76.29, every electric cooperative shall pay,
20in lieu of other general property and income or franchise taxes, an annual license fee
21equal to its apportionment factor multiplied by its gross revenues; excluding for the
22tax period, as defined in s. 76.29 (1) (f), gross revenues that are subject to the license
23fee under s. 76.29; multiplied by 3.19%. Real
estate and personal property not used
24primarily for the purpose of generating, transmitting or distributing electric energy
25are is subject to general property taxes. If a general structure is used in part to
1generate, transmit or distribute electric energy and in part for nonoperating
2purposes, the license fee imposed by this section is in place of the percentage of all
3other general property taxes that fairly measures and represents the extent of the
4use in generating, transmitting or distributing electric energy, and the balance is
5subject to local assessment and taxation, except that the entire general structure is
6subject to special assessments for local improvements.
AB932,39,22
1076.81 Imposition. There is imposed a tax on the real property of, and the
11tangible personal property of, every telephone company, excluding
property that is
12exempt from the property tax under s. 70.11 (39) and (39m) computers and
13computer-related equipment, motor vehicles
that are exempt under s. 70.112 (5),
14property that is used less than 50% in the operation of a telephone company, as
15provided under s. 70.112 (4) (b), and treatment plant and pollution abatement
16equipment that is exempt under s. 70.11 (21) (a). Except as provided in s. 76.815, the
17rate for the tax imposed on each description of real property
and on each item of
18tangible personal property is the net rate for the prior year for the tax under ch. 70
19in the taxing jurisdictions where the description
or item is located
and the rate for
20the tax imposed on each item of tangible personal property is the net rate determined
21by the department. The real and tangible personal property of a telephone company
22shall be assessed as provided under s. 70.112 (4) (b).
AB932, s. 141
23Section
141. 77.04 (1) of the statutes is amended to read:
AB932,40,1324
77.04
(1) Tax roll. The clerk on making up the tax roll shall enter as to each
25forest cropland description in a special column or some other appropriate place in
1such tax roll headed by the words "Forest Croplands" or the initials "F.C.L.", which
2shall be a sufficient designation that such description is subject to this subchapter.
3Such land shall thereafter be assessed and be subject to review under ch. 70, and
4such assessment may be used by the department of revenue in the determination of
5the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
6entries prior to 1972. The tax upon withdrawal of descriptions entered as forest
7croplands after December 31, 1971, may be determined by the department of revenue
8by multiplying the last assessed value of the land prior to the time of the entry by an
9annual ratio computed for the state under sub. (2) to establish the annual assessed
10value of the description. No tax shall be levied on forest croplands except the specific
11annual taxes as provided, except that any building located on forest cropland shall
12be assessed
as personal property, subject to all laws and regulations for the
13assessment and taxation of general property under ch. 70.
AB932, s. 142
14Section
142. 77.84 (1) of the statutes is amended to read:
AB932,40,2115
77.84
(1) Tax roll. The municipal clerk shall enter in a special column or other
16appropriate place on the tax roll the description of each parcel of land designated as
17managed forest land, and shall specify, by the designation "MFL-O" or "MFL-C", the
18acreage of each parcel that is designated open or closed under s. 77.83. The land shall
19be assessed and is subject to review under ch. 70. Except as provided in this
20subchapter, no tax may be levied on managed forest land, except that any building
21on managed forest land is subject to taxation
as personal property under ch. 70.
AB932,41,1524
79.03
(3) (b) 3. "Full valuation" means
the full value of property that is exempt
25under s. 70.11 (39) and (39m) as determined under s. 79.095 (3) plus the full value
1of all taxable property for the preceding year as equalized for state tax purposes,
2except that for municipalities the value of real estate assessed under s. 70.995 is
3excluded. Value increments under s. 66.1105
plus the full value of property that is
4exempt under s. 70.11 (39) and (39m) that would otherwise be part of a value
5increment are included for municipalities but excluded for counties. Environmental
6remediation value increments under s. 66.1106 are included for municipalities and
7counties that create the environmental remediation tax incremental district and are
8excluded for units of government that do not create the district. If property that had
9been assessed under s. 70.995 and that has a value exceeding 10% of a municipality's
10value is assessed under s. 70.10, 30% of that property's full value is included in "full
11valuation" for purposes of the shared revenue payments in the year after the
12assessment under s. 70.10, 65% of that property's full value is included in "full
13valuation" for purposes of the shared revenue payments in the year 2 years after the
14assessment under s. 70.10 and 100% of that property's full value is included in "full
15valuation" for purposes of subsequent shared revenue payments.
AB932, s. 144
16Section
144. 79.03 (3) (b) 4. (intro.) of the statutes is amended to read:
AB932,41,2317
79.03
(3) (b) 4. (intro.) "Local purpose revenues" means the sum of
payments
18under s. 79.095, local general purpose taxes, regulation revenues, revenues for
19services to private parties by a county's or municipality's general operations or
20enterprises, revenue for sanitation services to private parties, special assessment
21revenues, tax base equalization aids
, and, for municipalities only, a proxy for private
22sewer service costs, a proxy for private solid waste and recycling service costs and a
23proxy for retail charges for fire protection purposes. In this subdivision:
AB932, s. 146
1Section
146. 79.10 (1) (dm) of the statutes is amended to read:
AB932,42,52
79.10
(1) (dm) "Principal dwelling" means any dwelling that is used by the
3owner of the dwelling as a primary residence on January 1 of the year preceding the
4allocation of a credit under sub. (9) (bm) and includes improvements that are
5classified, under ch. 70, as taxable real property
or personal property.
AB932,42,128
121.004
(6) Net cost. The "net cost" of a fund means the gross cost of that fund
9minus all nonduplicative revenues and other financing sources of that fund except
10property taxes
, and general aid
, and aid received under s. 79.095 (4). In this
11subsection, "nonduplicative revenues" includes federal financial assistance under
20
12USC 236 to
245, to the extent permitted under federal law and regulations.
AB932,43,217
121.15
(3m) (a) 1. "Partial school revenues" means the sum of state school aids,
18other than the amounts appropriated under s. 20.255 (2) and (cv),
and property taxes
19levied for school districts
and aid paid to school districts under s. 79.095 (4), less the
20amount of any revenue limit increase under s. 121.91 (4) (a) 2. due to a school board's
21increasing the services that it provides by adding responsibility for providing a
22service transferred to it from another school board, less the amount of any revenue
23limit increase under s. 121.91 (4) (a) 3., less the amount of any revenue limit increase
24under s. 121.91 (4) (j), less the amount of any revenue limit increase under s. 121.91
25(4) (h), less the amount of any property taxes levied for the purpose of s. 120.13 (19),
1and less an amount equal to 45% of the amount estimated to be paid under s. 119.23
2(4) and (4m).
AB932, s. 150
3Section
150. 121.15 (4) (a) of the statutes is amended to read:
AB932,43,54
121.15
(4) (a) In this subsection, "state aid" has the meaning given in s. 121.90
5(2)
except that it excludes aid paid to school districts under s. 79.095 (4).
AB932, s. 151
6Section
151. 121.90 (2) (intro.) of the statutes is amended to read: