2007 Wisconsin Act 11

66.0435 (1) (cm) "Manufactured home" has the meaning given in s. 101.91 (2) and includes any additions, attachments, annexes, foundations, and appurtenances.

11,9 Section 9. 66.0435 (1) (d) of the statutes is amended to read:

66.0435 (1) (d) "Mobile home" is that which is, or was as originally constructed, designed to be transported by any motor vehicle upon a public highway and designed, equipped and used primarily for sleeping, eating and living quarters, or is intended to be so used; has the meaning given in s. 101.91 (10) and includes any additions, attachments, annexes, foundations and appurtenances.

11,10 Section 10. 66.0435 (1) (e) of the statutes is renumbered 66.0435 (1) (cg) and amended to read:

66.0435 (1) (cg) "Mobile Manufactured and mobile home park community" means any plot or plots of ground upon which 2 3 or more units manufactured homes or mobile homes, occupied for dwelling or sleeping purposes, are located, regardless of whether a charge is made for the accommodation.

11,11 Section 11. 66.0435 (1) (f) of the statutes is repealed.

11,12 Section 12. 66.0435 (1) (g) of the statutes is renumbered 66.0435 (1) (am) and amended to read:

66.0435 (1) (am) "Park Community" means a manufactured and mobile home park community.

11,13 Section 13. 66.0435 (1) (hm) of the statutes is amended to read:

66.0435 (1) (hm) "Recreational mobile home" means a mobile home prefabricated structure that is no larger than 400 square feet, or that is certified by the manufacturer as complying with the code promulgated by the American National Standards Institute as ANSI 119.5 A119.5, and that is designed to be towed and used primarily as temporary living quarters for recreational, camping, travel, or seasonal purposes.

11,14 Section 14. 66.0435 (1) (i) and (j) of the statutes are amended to read:

66.0435 (1) (i) "Space" means a plot of ground within a manufactured and mobile home park community, designed for the accommodation of one manufactured or mobile home unit.

(j) "Unit" means a single manufactured or mobile home unit.

11,15 Section 15. 66.0435 (2) (a) of the statutes is amended to read:

66.0435 (2) (a) It is unlawful for any person to maintain or operate a mobile home park community within the limits of a city, town or village, unless the person has received a license from the city, town or village.

11,16 Section 16. 66.0435 (2) (b) of the statutes is amended to read:

66.0435 (2) (b) In order to protect and promote the public health, morals and welfare and to equitably defray the cost of municipal and educational services required by persons and families using or occupying trailers, mobile homes, trailer camps or mobile home parks communities for living, dwelling or sleeping purposes, a city council, village board and town board may do any of the following:

1. Establish and enforce by ordinance reasonable standards and regulations for every trailer and trailer camp and every mobile home and mobile home park community.

2. Require an annual license fee to operate a trailer and trailer camp or mobile home and mobile home park community and levy and collect special assessments to defray the cost of municipal and educational services furnished to the trailer and trailer camp, or mobile home and mobile home park a community.

3. Limit the number of units, trailers or mobile homes that may be parked or kept located in any one camp or park community.

4. Limit the number of licenses for trailer camps or parks communities in any common school district, if the mobile housing development of a community would cause the school costs to increase above the state average or if an exceedingly difficult or impossible situation exists with regard to providing adequate and proper sewage disposal in the particular area.

11,17 Section 17. 66.0435 (2) (c) of the statutes is amended to read:

66.0435 (2) (c) In a town in which the town board enacts an ordinance regulating trailers manufactured and mobile homes under this section and has also enacted and approved a county zoning ordinance under the provisions of s. 59.69, the provisions of the ordinance which is most restrictive apply with respect to the establishment and operation of a trailer camp community in the town.

11,18 Section 18. 66.0435 (2) (d) of the statutes is amended to read:

66.0435 (2) (d) A license granted under this section is subject to revocation or suspension for cause by the licensing authority that issued the license upon complaint filed with the clerk of the licensing authority, if the complaint is signed by a law enforcement officer, local health officer, as defined in s. 250.01 (5), or building inspector, after a public hearing upon the complaint. The holder of the license shall be given 10 days' written notice of the hearing, and is entitled to appear and be heard as to why the license should not be revoked. A holder of a license that is revoked or suspended by the licensing authority may within 20 days of the date of the revocation or suspension appeal the decision to the circuit court of the county in which the trailer camp or mobile home park community is located by filing a written notice of appeal with the clerk of the licensing authority, together with a bond executed to the licensing authority, in the sum of $500 with 2 sureties or a bonding company approved by the clerk, conditioned for the faithful prosecution of the appeal and the payment of costs adjudged against the license holder.

11,19 Section 19. 66.0435 (3) (title) of the statutes is amended to read:

66.0435 (3) (title) License and monthly mobile home monthly municipal permit fee; review.

11,20 Section 20. 66.0435 (3) (a) of the statutes is amended to read:

66.0435 (3) (a) The licensing authority shall collect from the licensee an annual license fee of not less than $25 nor more than $100 for each 50 spaces or fraction of 50 spaces within each mobile home park community within its limits. If the park community lies in more than one municipality the amount of the license fee shall be determined by multiplying the gross fee by a fraction the numerator of which is the number of spaces in the park community in a municipality and the denominator of which is the entire number of spaces in the park community.

11,21 Section 21. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:

66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and (b), each licensing authority shall collect from each mobile home unit occupying space or lots in a park community in the licensing authority, except from recreational mobile homes as provided under par. (cm), from manufactured and mobile homes that constitute improvements to real property under s. 70.043 (1), and from recreational vehicles as defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a monthly parking municipal permit fee computed as follows:

11,22 Section 22. 66.0435 (3) (c) 1. a. of the statutes is amended to read:

66.0435 (3) (c) 1. a. On January 1, the assessor shall determine the total fair market value of each mobile home unit in the taxation district subject to the monthly parking municipal permit fee.

11,23 Section 23. 66.0435 (3) (c) 1. c. of the statutes is amended to read:

66.0435 (3) (c) 1. c. The value of each mobile home unit, determined under subd. 1. b., shall be multiplied by the general property gross tax rate, less any credit rate for the property tax relief credit, established on the preceding year's assessment of general property.

11,24 Section 24. 66.0435 (3) (c) 1. d. of the statutes is amended to read:

66.0435 (3) (c) 1. d. The total annual parking permit fee, computed under subd. 1. c., shall be divided by 12 and shall represent the monthly mobile home parking municipal permit fee.

11,25 Section 25. 66.0435 (3) (c) 2. of the statutes is amended to read:

66.0435 (3) (c) 2. The monthly parking municipal permit fee is applicable to mobile homes units moving into the tax district any time during the year. The park community operator shall furnish information to the tax district clerk and the assessor on mobile homes units added to the park community within 5 days after their arrival, on forms prescribed by the department of revenue. As soon as the assessor receives the notice of an addition of a mobile home unit to a park community, the assessor shall determine its fair market value and notify the clerk of that determination. The clerk shall equate the fair market value established by the assessor and shall apply the appropriate tax rate, divide the annual parking permit fee thus determined by 12 and notify the mobile home unit owner of the monthly fee to be collected from the mobile home unit owner. Liability for payment of the fee begins on the first day of the next succeeding month and continues for the months in which the mobile home unit remains in the tax district.

11,26 Section 26. 66.0435 (3) (c) 3. of the statutes is amended to read:

66.0435 (3) (c) 3. A new monthly parking municipal permit fee and a new valuation shall be established each January and shall continue for that calendar year.

11,27 Section 27. 66.0435 (3) (c) 5. and 6. of the statutes are amended to read:

66.0435 (3) (c) 5. The monthly parking municipal permit fee shall be paid by the mobile home unit owner to the local taxing authority on or before the 10th of the month following the month for which the parking monthly municipal permit fee is due.

6. The licensee of a park community is liable for the monthly parking municipal permit fee for any mobile home unit occupying space in the park community as well as the owner and occupant of the mobile home occupying space each such unit, except that the licensee is not liable until the licensing authority has failed, in an action under ch. 799, to collect the fee from the owner and occupant of the unit. A municipality, by ordinance, may require the mobile home park community operator to collect the monthly parking municipal permit fee from the mobile home unit owner.

11,28 Section 28. 66.0435 (3) (c) 7. of the statutes is repealed.

11,29 Section 29. 66.0435 (3) (c) 8. of the statutes is amended to read:

66.0435 (3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to the principal dwelling on a parcel of taxable property, applies to the estimated fair market value of a mobile home unit that is the principal dwelling of the owner. The owner of the mobile home unit shall file a claim for the credit with the treasurer of the municipality in which the property is located. To obtain the credit under s. 79.10 (9) (bm), the owner shall attest on the claim that the mobile home unit is the owner's principal dwelling. The treasurer shall reduce the owner's parking monthly municipal permit fee by the amount of any allowable credit. The treasurer shall furnish notice of all claims for credits filed under this subdivision to the department of revenue as provided under s. 79.10 (1m).

11,30 Section 30. 66.0435 (3) (c) 9. of the statutes is created to read:

66.0435 (3) (c) 9. No monthly municipal permit fee may be imposed on a financial institution, as defined in s. 69.30 (1) (b), that relates to a vacant unit that has been repossessed by the financial institution.

11,31 Section 31. 66.0435 (3) (cm) to (f) of the statutes are amended to read:

66.0435 (3) (cm) Recreational mobile homes and recreational vehicles, as defined in s. 340.01 (48r), are exempt from the monthly parking municipal permit fee under par. (c). The exemption under this paragraph also applies to steps and a platform, not exceeding 50 square feet, that lead to a recreational mobile home or recreational vehicle, but does not apply to any other addition, attachment, patio, or deck.

(d) This section does not apply to a mobile home park community that is owned and operated by any county under the provisions of s. 59.52 (16) (b).

(e) If a mobile home unit is permitted by local ordinance to be located outside of a licensed park community, the monthly parking municipal permit fee shall be paid by the owner of the land on which it stands, and the owner of the land shall comply with the reporting requirements of par. (c). The owner of the land may collect the fee from the owner of the mobile home unit and, on or before January 10 and on or before July 10, shall transmit to the taxation district all fees owed for the 6 months ending on the last day of the month preceding the month when the transmission is required.

(f) Nothing in this subsection prohibits the regulation by local ordinance of a mobile home park community.

11,32 Section 32. 66.0435 (3m) of the statutes is amended to read:

66.0435 (3m) Park Community operator reimbursement. A park community operator who is required by municipal ordinance to collect the collects a monthly parking municipal permit fee from the mobile home a unit owner may deduct, for administrative expenses, 2% 2 percent of the monthly fees collected.

11,33 Section 33. 66.0435 (4) (intro.) of the statutes is amended to read:

66.0435 (4) Application for license. (intro.) Original application for mobile home park a community license shall be filed with the clerk of the licensing authority. Applications shall be in writing, signed by the applicant and shall contain the following:

11,34 Section 34. 66.0435 (4) (b) of the statutes is amended to read:

66.0435 (4) (b) The location and legal description of the mobile home park community.

11,35 Section 35. 66.0435 (4) (c) of the statutes is amended to read:

66.0435 (4) (c) The complete plan of the park community.

11,36 Section 36. 66.0435 (5) of the statutes is repealed.

11,37 Section 37. 66.0435 (8) of the statutes is amended to read:

66.0435 (8) Distribution of fees. The licensing authority may retain 10% 10 percent of the monthly parking municipal permit fees collected in each month, without reduction for any amounts deducted under sub. (3m), to cover the cost of administration. The licensing authority shall pay to the school district in which the park community is located, within 20 days after the end of each month, such proportion of the remainder of the fees collected in the preceding month as the ratio of the most recent property tax levy for school purposes bears to the total tax levy for all purposes in the licensing authority. If the park community is located in more than one school district, each district shall receive a share in the proportion that its property tax levy for school purposes bears to the total school tax levy.

11,38 Section 38. 66.0435 (9) of the statutes is amended to read:

66.0435 (9) Municipalities; parking monthly municipal permit fees on recreational mobile homes and recreational vehicles. A licensing authority may assess parking monthly municipal permit fees at the rates under this section on recreational mobile homes and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile homes which and recreational vehicles that are located in campgrounds licensed under s. 254.47, recreational mobile homes that constitute improvements to real property under s. 70.043 (1), and recreational mobile homes which or recreational vehicles that are located on land where the principal residence of the owner of the recreational mobile home or recreational vehicle is located, regardless of whether the recreational mobile home or recreational vehicle is occupied during all or part of any calendar year.

11,39 Section 39. 66.0809 (3) of the statutes is amended to read:

66.0809 (3) Except as provided in subs. (4) and (5), on October 15 in each year notice shall be given to the owner or occupant of all lots or parcels of real estate to which utility service has been furnished prior to October 1 by a public utility operated by a town, city or village and payment for which is owing and in arrears at the time of giving the notice. The department in charge of the utility shall furnish the treasurer with a list of the lots or parcels of real estate for which utility service charges are in arrears, and the notice shall be given by the treasurer, unless the governing body of the city, village or town authorizes notice to be given directly by the department. The notice shall be in writing and shall state the amount of arrears, including any penalty assessed pursuant to the rules of the utility; that unless the amount is paid by November 1 a penalty of 10% 10 percent of the amount of arrears will be added; and that unless the arrears, with any added penalty, are paid by November 15, the arrears and penalty will be levied as a tax against the lot or parcel of real estate to which utility service was furnished and for which payment is delinquent. The notice may be served by delivery to either the owner or occupant personally, or by letter addressed to the owner or occupant at the post-office address of the lot or parcel of real estate. On November 16 the officer or department issuing the notice shall certify and file with the clerk a list of all lots or parcels of real estate, giving the legal description, for which notice of arrears was given and for which arrears remain unpaid, stating the amount of arrears and penalty. Each delinquent amount, including the penalty, becomes a lien upon the lot or parcel of real estate to which the utility service was furnished and payment for which is delinquent, and the clerk shall insert the delinquent amount and penalty as a tax against the lot or parcel of real estate. All proceedings in relation to the collection of general property taxes and to the return and sale of property for delinquent taxes apply to the tax if it is not paid within the time required by law for payment of taxes upon real estate. Under this subsection, if an arrearage is for utility service furnished and metered by the utility directly to a manufactured home or mobile home unit in a licensed manufactured and mobile home park community, the notice shall be given to the owner of the manufactured home or mobile home unit and the delinquent amount becomes a lien on the manufactured home or mobile home unit rather than a lien on the parcel of real estate on which the manufactured home or mobile home unit is located. A lien on a manufactured home or mobile home unit may be enforced using the procedures under s. 779.48 (2). This subsection does not apply to arrearages collected using the procedure under s. 66.0627. In this subsection, "metered" means the use of any method to ascertain the amount of service used or the use of a flat rate billing method.

11,40 Section 40. 66.1019 (2) of the statutes is amended to read:

66.1019 (2) Manufactured building Modular home code. Ordinances enacted by any county, city, village or town relating to the on-site inspection of the installation of manufactured buildings modular homes shall conform to subch. III of ch. 101.

11,41 Section 41. 70.043 of the statutes is amended to read:

70.043 Mobile homes and manufactured homes. (1) A mobile home, as defined in s. 66.0435 (1) (d) 101.91 (10), or a manufactured home, as defined in s. 101.91 (2), is an improvement to real property if it is connected to utilities and is set upon a foundation upon land which is owned by the mobile home or manufactured home owner. In this section, a mobile home or manufactured home is "set upon a foundation" if it is off its wheels and is set upon some other support.

(2) A mobile home, as defined in s. 66.0435 (1) (d) 101.91 (10), or a manufactured home, as defined in s. 101.91 (2), is personal property if the land upon which it is located is not owned by the mobile home or manufactured home owner or if the mobile home or manufactured home is not set upon a foundation or connected to utilities.

11,42 Section 42. 70.111 (19) (title) of the statutes is amended to read:

70.111 (19) (title) Camping trailers and, recreational mobile homes, and recreational vehicles.

11,43 Section 43. 70.111 (19) (b) of the statutes is amended to read:

70.111 (19) (b) Recreational mobile homes, as defined in s. 66.0435 (1) (hm), and recreational vehicles, as defined in s. 340.01 (48r). The exemption under this paragraph also applies to steps and a platform, not exceeding 50 square feet, that lead to a doorway of a recreational mobile home or a recreational vehicle, but does not apply to any other addition, attachment, deck, or patio.

11,44 Section 44. 70.112 (7) of the statutes is amended to read:

70.112 (7) Mobile homes and manufactured homes. Every mobile home unit, as defined in s. 66.0435 (1) (j), that is subject to a monthly parking municipal permit fee under s. 66.0435 (3).

11,45 Section 45. 71.07 (6e) (a) 5. of the statutes is amended to read:

71.07 (6e) (a) 5. "Property taxes" means real and personal property taxes, exclusive of special assessments, delinquent interest, and charges for service, paid by a claimant, and the claimant's spouse if filing a joint return, on the eligible veteran's or unremarried surviving spouse's principal dwelling in this state during the taxable year for which credit under this subsection is claimed, less any property taxes paid which are properly includable as a trade or business expense under section 162 of the Internal Revenue Code. If the principal dwelling on which the taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants in common or is owned by spouses as marital property, "property taxes" is that part of property taxes paid that reflects the ownership percentage of the claimant, except that this limitation does not apply to spouses who file a joint return. If the principal dwelling is sold during the taxable year, the "property taxes" for the seller and buyer shall be the amount of the tax prorated to each in the closing agreement pertaining to the sale or, if not so provided for in the closing agreement, the tax shall be prorated between the seller and buyer in proportion to months of their respective ownership. "Property taxes" includes monthly parking municipal permit fees in respect to a principal dwelling collected under s. 66.0435 (3) (c).

11,46 Section 46. 71.07 (9) (a) 3. of the statutes is amended to read:

71.07 (9) (a) 3. "Property taxes" means real and personal property taxes, exclusive of special assessments, delinquent interest and charges for service, paid by a claimant on the claimant's principal dwelling during the taxable year for which credit under this subsection is claimed, less any property taxes paid which are properly includable as a trade or business expense under section 162 of the internal revenue code Internal Revenue Code. If the principal dwelling on which the taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants in common or is owned by spouses as marital property, "property taxes" is that part of property taxes paid that reflects the ownership percentage of the claimant. If the principal dwelling is sold during the taxable year the "property taxes" for the seller and buyer shall be the amount of the tax prorated to each in the closing agreement pertaining to the sale or, if not so provided for in the closing agreement, the tax shall be prorated between the seller and buyer in proportion to months of their respective ownership. "Property taxes" includes monthly parking municipal permit fees in respect to a principal dwelling collected under s. 66.0435 (3) (c).

11,47 Section 47. 71.07 (9) (a) 4. of the statutes is amended to read:

71.07 (9) (a) 4. "Rent constituting property taxes" means 25% 25 percent of rent if heat is not included, or 20% 20 percent of rent if heat is included, paid during the taxable year for which credit is claimed under this subsection, at arm's length, for the use of a principal dwelling and contiguous land, excluding any payment for domestic, food, medical or other services which are unrelated to use of the dwelling as housing, less any rent paid that is properly includable as a trade or business expense under the internal revenue code. "Rent" includes space rental paid to a landlord for parking a mobile home or manufactured home. Rent shall be apportioned among the occupants of a principal dwelling according to their respective contribution to the total amount of rent paid. "Rent" does not include rent paid for the use of housing which was exempt from property taxation, except housing for which payments in lieu of taxes were made under s. 66.1201 (22).

11,48 Section 48. 71.52 (2) of the statutes is amended to read:

71.52 (2) "Gross rent" means rental paid at arm's length, solely for the right of occupancy of a homestead. "Gross rent" does not include, whether expressly set out in the rental agreement or not, charges for any medical services; other personal services such as laundry, transportation, counseling, grooming, recreational and therapeutic services; shared living expenses, including but not limited to food, supplies and utilities unless utility payments are included in the gross rent paid to the landlord; and food furnished by the landlord as a part of the rental agreement. "Gross rent" includes the rental paid to a landlord for parking of a mobile home or manufactured home, exclusive of any charges for food furnished by the landlord as a part of the rental agreement, plus parking monthly municipal permit fees paid under s. 66.0435 (3) (c) for a rented mobile home or manufactured home. If a homestead is an integral part of a multipurpose or multidwelling building, "gross rent" is the percentage of the gross rent on that part of the multipurpose or multidwelling building occupied by the household as a principal residence plus the same percentage of the gross rent on the land surrounding it, not exceeding one acre, that is reasonably necessary for use of the multipurpose or multidwelling building as a principal residence, except as the limitations under s. 71.54 (2) (b) apply. If the homestead is part of a farm, "gross rent" is the rent on up to 120 acres of the land contiguous to the claimant's principal residence plus the rent on all improvements to real property on that land, except as the limitations under s. 71.54 (2) (b) apply. If a claimant and persons who are not members of the claimant's household reside in a homestead, the claimant's "gross rent" is the gross rent paid by the claimant to the landlord for the homestead.

11,49 Section 49. 71.52 (7) of the statutes is amended to read: