SB660: Bill Text

SB660,5,16 (e) Women's clubs; or by domestic,, if the property is used exclusively for the purposes of the club.

SB660,5,18 (f) Domestic incorporated historical societies; or by domestic,, if the property is used exclusively for the purposes of the historical society.

SB660,5,20 (g) Domestic incorporated, free public library associations; or by fraternal, if the property is used exclusively for the purposes of the library association.

SB660,6,6 (h) Fraternal societies operating under the lodge system (except university, college and high school fraternities and sororities), but not exceeding 10 acres of land necessary for location and convenience of buildings while such property is not used for profit. Property owned by churches or religious associations necessary for location and convenience of buildings, used for educational purposes and not for profit, shall not be subject to the 10-acre limitation but shall be subject to a 30-acre limitation. Property that is exempt from taxation under this subsection and is leased remains exempt from taxation only if, in addition to the requirements specified in the introductory phrase of this section, the lessee does not discriminate on the basis of race, except university, college, and high school fraternities and sororities, if the property is used exclusively for the purposes of the fraternal society.

SB660, s. 3 Section 3. 70.11 (4) (c) of the statutes is created to read:

SB660,6,9 70.11 (4) (c) Benevolent associations, churches, or religious associations, if the property is used exclusively for benevolent purposes as any of the following:

SB660,6,10 1. A nursing home licensed under s. 50.03.

SB660,6,11 2. A community-based residential facility licensed under s. 50.03.

SB660,6,12 3. An adult family home certified under s. 50.032 or licensed under s. 50.033.

SB660,6,17 4. A residential care apartment complex registered or certified under s. 50.034 if at least 25 percent of the residents receive, on a daily basis, nursing services, as defined in s. HFS 89.13 (24), Wis. Adm. Code, or personal services, as defined in s. HFS 89.13 (25), Wis. Adm. Code, pursuant to a written service agreement between the resident and the residential care apartment complex.

SB660,6,18 5. A domestic abuse shelter.

SB660,6,19 6. A shelter for the homeless, including transitional housing facilities.

SB660,7,4 7. Housing for low-income persons that is operated in compliance with sections 3.01 and 3.02 (1), (2), and (3), or that is provided as part of a program described in section 4.02 (4) or 4.02 (9), of the Internal Revenue Service revenue procedure 96-32. In order to claim the exemption under this subdivision, the property owner shall provide the assessor an affidavit stating that the property meets the requirements under this subdivision. For the purposes of this subdivision, "project", as used in Internal Revenue Service revenue procedure 96-32, includes property located on more than one tax parcel, if the parcels are owned or operated by the same person and are adjacent, separated only by a street or other public right-of-way, or within the same condominium development.

SB660,7,7 8. A residential facility, the purpose of which is to provide alcohol or other drug abuse treatment or services or housing for persons with, or who are recovering from, alcohol or other drug abuse problems.

SB660,7,12 9. Residential housing in which at least 75 percent of the housing units are occupied by one or more persons with permanent disabilities, for whom evidence is available that demonstrates that these persons meet the medical definition of permanent disability used to determine eligibility for programs administered by the federal social security administration.

SB660, s. 4 Section 4. 70.11 (4) (d) of the statutes is created to read:

SB660,7,15 70.11 (4) (d) Benevolent associations, if the property is not residential and is used exclusively for benevolent purposes.

SB660, s. 5 Section 5. 70.11 (4) (i) of the statutes is created to read:

SB660,7,19 70.11 (4) (i) All property owned by an eligible sponsor, as defined in s. 234.01 (5), and used exclusively to provide housing for persons and families of low and moderate income.

SB660, s. 6 Section 6. 70.32 (1) of the statutes is amended to read:

SB660,8,5 70.32 (1) Real Except as provided in sub. (1b), real property shall be valued by the assessor in the manner specified in the Wisconsin property assessment manual provided under s. 73.03 (2a) from actual view or from the best information that the assessor can practicably obtain, at the full value which could ordinarily be obtained therefor at private sale. In determining the value, the assessor shall consider recent arm's-length sales of the property to be assessed if according to professionally acceptable appraisal practices those sales conform to recent arm's-length sales of reasonably comparable property; recent arm's-length sales of reasonably comparable property; and all factors that, according to professionally acceptable appraisal practices, affect the value of the property to be assessed.

SB660, s. 7 Section 7. 70.32 (1b) of the statutes is created to read:

SB660,8,12 70.32 (1b) With regard to determining the value of residential property owned by a benevolent association, church, or religious association, if information on the sale of reasonably comparable property, as described under sub. (1), is not available to the taxation district assessor, the assessor shall determine the value of such property by using the income approach specified in the Wisconsin property assessment manual provided under s. 73.03 (2a).

SB660, s. 8 Section 8. 70.44 (1) of the statutes is amended to read:

SB660,8,25 70.44 (1) Real or personal property omitted from assessment in any of the 2 next previous years, unless previously reassessed for the same year or years, shall be entered once additionally for each previous year of such omission, designating each such additional entry as omitted for the year of omission and affixing a just valuation to each entry for a former year as the same should then have been assessed according to the assessor's best judgment, and taxes shall be apportioned, using the net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This section shall not apply to manufacturing property assessed by the department of revenue under s. 70.995 or to property previously omitted from assessment solely on the basis of the property owner's failure to comply with the leased property provisions under s. 70.11 (intro.) during the years for which the property was omitted.

SB660, s. 9 Section 9. Initial applicability.

SB660,9,4 (1) The renumbering and amendment of section 70.11 (4) of the statutes and the creation of section 70.11 (4) (c), (d), and (i) of the statutes first apply to property tax assessments as of January 1, 2011.

SB660, s. 10 Section 10. Effective date.

SB660,9,8 (1) The renumbering and amendment of section 70.11 (4) of the statutes and the creation of section 70.11 (4) (c), (d), and (i) of the statutes take effect on January 1, 2011.

SB660,9,9 (End)