2005 - 2006 LEGISLATURE
April 22, 2005 - Introduced by Representatives McCormick, Musser, Bies,
Gronemus, Gunderson, Kleefisch, Krawczyk, Nischke, Van Roy and Wood,
cosponsored by Senators A. Lasee, Lassa, Leibham, Roessler and Wirch.
Referred to Committee on Veterans Affairs.
1An Act to amend
74.09 (3) (b) 6., 74.29 and 79.10 (9) (c) 2.; and to create
(3) (c), 79.10 (4m), 79.10 (7m) (am), 79.10 (9) (bc) and 79.10 (10m) of the statutes; 3relating to: a property tax credit for disabled veterans and making an
Analysis by the Legislative Reference Bureau
This bill creates a property tax credit for the total amount of property taxes
imposed on real property owned by a disabled veteran or by the unmarried surviving
spouse of a disabled veteran, if the property is not used for pecuniary gain. The credit
is applied directly to the claimant's property tax bill.
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:
AB347, s. 1
20.835 (3) (c) of the statutes is created to read:
(c) Disabled veterans tax credit
. A sum sufficient to make the 7
payments under s. 79.10 (4m).
AB347, s. 2
74.09 (3) (b) 6. of the statutes is amended to read:
(b) 6. The sum of the
amount of the credit under s. 79.10 (5) (10) and
3the amount of the credit under s. 79.10 (10m)
allocable to the property for the 4
previous year and the current year, and the percentage change between those years.
AB347, s. 3
74.29 of the statutes is amended to read:
674.29 August settlement.
On or before August 20, the county treasurer shall 7
pay in full to the proper treasurer all real property taxes, including taxes offset by 8
the credit credits
under s. 79.10
(5), and special taxes included in the tax 9
roll which have not previously been paid to, or retained by, the proper treasurer. A 10
county may, by resolution adopted by the county board, direct the county treasurer 11
to pay in full to the proper treasurer all special assessments and special charges 12
included in the tax roll which have not previously been paid to, or retained by, the 13
AB347, s. 4
79.10 (4m) of the statutes is created to read:
79.10 (4m) Disabled veterans tax credit
. The amount appropriated under s. 16
20.835 (3) (c) shall be distributed to municipalities in proportion to their share of the 17
sum of the claims for the credit under sub. (10m) for all municipalities.
AB347, s. 5
79.10 (7m) (am) of the statutes is created to read:
(am) Disabled veterans tax credit
. 1. The amount determined under 20
sub. (4m) shall be distributed by the department of administration on the 4th 21
Monday in July.
2. The town, village, or city treasurer shall settle for the amounts distributed 23
under this paragraph on the 4th Monday in July with the appropriate county 24
treasurer not later than August 15. Failure to settle timely under this subdivision 25
subjects the town, village, or city treasurer to the penalties under s. 74.31. On or
before August 20, the county treasurer shall settle with each taxing jurisdiction, 2
including towns, villages, and cities except 1st class cities, in the county.
AB347, s. 6
79.10 (9) (bc) of the statutes is created to read:
(bc) Disabled veterans tax credit
. Except as provided in ss. 79.175 and 5
79.18, every property taxpayer who applies and is eligible for a credit under sub. 6
(10m) shall receive the credit in the amount determined under sub. (10m).
AB347, s. 7
79.10 (9) (c) 2. of the statutes is amended to read:
(c) 2. The credit credits
under par. pars.
(b) and (bc)
shall reduce the 9
property taxes otherwise payable.
AB347, s. 8
79.10 (10m) of the statutes is created to read:
79.10 (10m) Disabled veterans tax credit.
(a) In this subsection, "disabled 12
veteran" means a veteran who receives the following amount from the U.S. 13
department of veterans affairs under 38 USC 1114
because of a permanent and total 14
For the property tax assessment as of January 1, 2005, at least 80 percent 16
For the property tax assessment as of January 1, 2006, at least 70 percent 18
For the property tax assessment as of January 1, 2007, and for each 20
assessment thereafter, at least 60 percent disability compensation.
(b) Beginning with the real property taxes levied in 2005, a disabled veteran 22
or the unmarried surviving spouse of a disabled veteran may claim a tax credit 23
against the property tax due on any of his or her real property, up to the total amount 24
of that tax, if the property is not used for pecuniary gain.
(c) A person may claim the credit under par. (b) by applying for the credit on 2
a form prescribed by the department of revenue. The person shall file the form with 3
the treasurer of the county in which the property related to the claim is located or, 4
if the property is located in a city that collects taxes under s. 74.87, with the treasurer 5
of the city in which the property related to the claim is located. Subject to review by 6
the department of revenue, a treasurer who receives a completed form under this 7
paragraph shall direct that the property described in the form be identified on the 8
tax roll as property for which the person is entitled to receive the credit under par. 9
(b). A claim made under this paragraph is valid for 5 years.
(d) If a person who has applied for or received a credit under par. (b) becomes 11
ineligible for the credit, the person shall, within 30 days after becoming ineligible, 12
notify the treasurer of the county in which the property related to the claim is located 13
or, if the property is located in a city that collects taxes under s. 74.87, with the 14
treasurer of the city in which the property related to the claim is located. A treasurer 15
who receives notification under this paragraph shall correct the tax roll so that the 16
property for which a credit was claimed is no longer identified as property for which 17
the property owner is entitled to receive the credit under par. (b).
(e) If the department of revenue determines that a person who was not entitled 19
to a credit under par. (b) received the credit, the department of revenue shall instruct 20
the appropriate taxation district to collect the amount of the credit as a special charge 21
on the next property tax bill issued for the property for which the person received the 22
(1) This act first applies to the property tax assessments as of January 1, 2005.