AB244,25,2421 70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
22workload permits and if in the department's judgment it is desirable, the department
23of revenue shall complete a field investigation or on-site appraisal at full value under
24ss. s. 70.32 (1) and 70.34 of all manufacturing property in this state.
AB244, s. 84 25Section 84. 70.995 (8) (b) 1. of the statutes is amended to read:
AB244,26,15
170.995 (8) (b) 1. The department of revenue shall annually notify each
2manufacturer assessed under this section and the municipality in which the
3manufacturing property is located of the full value of all real and personal property
4owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
5class mail or electronic mail. In addition, the notice shall specify that objections to
6valuation, amount, or taxability must be filed with the state board of assessors
7within 60 days of issuance of the notice of assessment, that objections to a change
8from assessment under this section to assessment under s. 70.32 (1) must be filed
9within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d) must be
10paid and that the objection is not filed until the fee is paid. A statement shall be
11attached to the assessment roll indicating that the notices required by this section
12have been mailed and failure to receive the notice does not affect the validity of the
13assessments, the resulting tax on real or personal property, the procedures of the tax
14appeals commission or of the state board of assessors, or the enforcement of
15delinquent taxes by statutory means.
AB244, s. 85 16Section 85. 70.995 (12) (a) of the statutes is amended to read:
AB244,27,1317 70.995 (12) (a) The department of revenue shall prescribe a standard
18manufacturing property report form that shall be submitted annually for each real
19estate parcel and each personal property account on or before March 1 by all
20manufacturers whose property is assessed under this section. The report form shall
21contain all information considered necessary by the department and shall include,
22without limitation, income and operating statements, fixed asset schedules and a
23report of new construction or demolition. Failure to submit the report shall result
24in denial of any right of redetermination by the state board of assessors or the tax
25appeals commission. If any property is omitted or understated in the assessment roll

1in any of the next 5 previous years, the assessor shall enter the value of the omitted
2or understated property once for each previous year of the omission or
3understatement. The assessor shall affix a just valuation to each entry for a former
4year as it should have been assessed according to the assessor's best judgment. Taxes
5shall be apportioned and collected on the tax roll for each entry, on the basis of the
6net tax rate for the year of the omission, taking into account credits under s. 79.10.
7In the case of omitted property, interest shall be added at the rate of 0.0267% 0.0267
8percent
per day for the period of time between the date when the form is required to
9be submitted and the date when the assessor affixes the just valuation. In the case
10of underpayments determined after an objection under s. 70.995 (8) (d), interest shall
11be added at the average annual discount interest rate determined by the last auction
12of 6-month U.S. treasury bills before the objection per day for the period of time
13between the date when the tax was due and the date when it is paid.
AB244, s. 86 14Section 86. 70.995 (12r) of the statutes is repealed.
AB244, s. 87 15Section 87. 71.17 (2) of the statutes is amended to read:
AB244,27,2516 71.17 (2) Lien on trust estate; income taxes levied against beneficiary. All
17income taxes levied against the income of beneficiaries shall be a lien on that portion
18of the trust estate or interest therein from which the income taxed is derived, and
19such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
20same become delinquent. Every person who, as a fiduciary under the provisions of
21this subchapter, pays an income tax shall have all the rights and remedies of
22reimbursement for any taxes assessed against him or her or paid by him or her in
23such capacity, as provided in s. 70.19 (1) and (2)
has a right of action against the
24beneficiary for whom the tax is paid and has a lien on the beneficiary's property for
25the amount of the taxes paid
.
AB244, s. 88
1Section 88. 71.52 (7) of the statutes is amended to read:
AB244,29,242 71.52 (7) "Property taxes accrued" means real or personal property taxes or
3monthly parking permit fees under s. 66.0435 (3) (c), exclusive of special
4assessments, delinquent interest and charges for service, levied on a homestead
5owned by the claimant or a member of the claimant's household. "Real or personal
6property taxes" means those levied under ch. 70, less the tax credit, if any, afforded
7in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons
8or entities as joint tenants or tenants in common or is owned as marital property or
9survivorship marital property and one or more such persons, entities or owners is not
10a member of the claimant's household, property taxes accrued is that part of property
11taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10,
12that reflects the ownership percentage of the claimant and the claimant's household,
13except that if a homestead is owned by 2 or more natural persons or if 2 or more
14natural persons have an interest in a homestead, one or more of whom is not a
15member of the claimant's household, and the claimant has a present interest, as that
16term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
17that transferred the homestead or interest in the homestead to the claimant to pay
18the entire amount of property taxes levied on the homestead, property taxes accrued
19is property taxes accrued levied on such homestead, reduced by the tax credit under
20s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
21no effect in computing property taxes accrued for a person whose homestead is not
22the same as the homestead of that person's spouse. For purposes of this subsection,
23property taxes are "levied" when the tax roll is delivered to the local treasurer for
24collection. If a homestead is sold or purchased during the calendar year of the levy,
25the property taxes accrued for the seller and the buyer are the amount of the tax levy

1prorated to each in proportion to the periods of time each both owned and occupied
2the homestead during the year to which the claim relates. The seller may use the
3closing agreement pertaining to the sale of the homestead, the property tax bill for
4the year before the year to which the claim relates or the property tax bill for the year
5to which the claim relates as the basis for computing property taxes accrued, but
6those taxes are allowable only for the portion of the year during which the seller
7owned and occupied the sold homestead. If a household owns and occupies 2 or more
8homesteads in the same calendar year, property taxes accrued is the sum of the
9prorated property taxes accrued attributable to the household for each of such
10homesteads. If the household owns and occupies the homestead for part of the
11calendar year and rents a homestead for part of the calendar year, it may include both
12the proration of taxes on the homestead owned and rent constituting property taxes
13accrued with respect to the months the homestead is rented in computing the amount
14of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
15or multidwelling building, property taxes accrued are the percentage of the property
16taxes accrued on that part of the multipurpose or multidwelling building occupied
17by the household as a principal residence plus that same percentage of the property
18taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
19necessary for use of the multipurpose or multidwelling building as a principal
20residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
21of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
22of the land contiguous to the claimant's principal residence and include the property
23taxes accrued on all improvements to real property located on such land, except as
24the limitations of s. 71.54 (2) (b) apply.
AB244, s. 89 25Section 89. 71.80 (1) (a) of the statutes is amended to read:
AB244,30,4
171.80 (1) (a) The department shall assess incomes as provided in this chapter,
2and in performance of such duty the department shall possess all powers now or
3hereafter granted by law to the department in the assessment of personal property
4and also the power to
may estimate incomes.
AB244, s. 90 5Section 90. 71.91 (5m) (a) of the statutes is renumbered 71.91 (5m).
AB244, s. 91 6Section 91. 71.91 (5m) (b) of the statutes is repealed.
AB244, s. 92 7Section 92. 73.03 (20) of the statutes is amended to read:
AB244,31,28 73.03 (20) To investigate all delinquent personal property, death and estate,
9income, or franchise taxes and surtaxes in the state , and the possibility of the
10collection of them, and to require taxing officials, including town treasurers, county
11treasurers, sheriffs, and district attorneys, to institute proceedings, actions, and
12prosecutions for the collection of delinquent taxes so that the amount of delinquent
13taxes shall be reduced to the minimum. In carrying out this subsection the
14department of revenue may examine or cause to be examined by any agent,
15employee, or representative designated by it for that purpose, any books, papers,
16records, or memoranda of any corporation, limited liability company, partnership, or
17individual bearing upon the collection of any delinquent taxes and may require the
18attendance of the officials of any corporation or limited liability company or of any
19other person having knowledge in the premises and may take testimony and require
20proof material for their information upon any matter that they deem of value for the
21purpose of enforcing the payment of delinquent taxes. The department of revenue
22may also perform other duties and adopt other procedures that may be necessary to
23carry out this subsection and direct that proceedings, actions, and prosecutions be
24instituted to enforce the laws relating to the collection of delinquent taxes of every
25kind. To this end, the department of justice shall, upon the request of the department

1of revenue, conduct such actions, proceedings, or prosecutions or assist the local
2town, city, village, or county officials in them or assist the district attorneys.
AB244, s. 93 3Section 93. 73.06 (3) of the statutes is amended to read:
AB244,31,194 73.06 (3) The department of revenue, through its supervisors of equalization,
5shall examine and test the work of assessors during the progress of their assessments
6and ascertain whether any of them is assessing property at other than full value or
7is omitting property subject to taxation from the roll. The department and such
8supervisors shall have the rights and powers of a local assessor for the examination
9of persons and property and for the discovery of property subject to taxation. If any
10property has been omitted or not assessed according to law, they shall bring the same
11to the attention of the local assessor of the proper district and if such local assessor
12shall neglect or refuse to correct the assessment they shall report the fact to the board
13of review. If it discovers errors in identifying or valuing property that is exempt
14under s. 70.11 (39) or (39m), the department shall change the specification of the
15property as taxable or exempt and shall change the value of the property. All
16disputes between the department, municipalities and property owners about the
17taxability or value of property that is reported under s. 79.095 (2) (a) or of the
18property under s. 70.995 (12r) shall be resolved by using the procedures under s.
1970.995 (8).
AB244, s. 94 20Section 94. 74.05 (1) of the statutes is amended to read:
AB244,31,2421 74.05 (1) Definition. In this section, "error in the tax roll" means an error in
22the description of any real or personal property, in the identification of the owner or
23person to whom the property is assessed or in the amount of the tax or an error
24resulting from a palpably erroneous entry in the assessment roll.
AB244, s. 95 25Section 95. 74.09 (2) of the statutes is amended to read:
AB244,32,3
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.
AB244, s. 96 4Section 96. 74.11 (4) of the statutes is repealed.
AB244, s. 97 5Section 97. 74.11 (6) (a) of the statutes is amended to read:
AB244,32,86 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.
AB244, s. 98 9Section 98. 74.11 (10) (a) of the statutes is amended to read:
AB244,32,1310 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 installment or of the lump-sum payment.
AB244, s. 99 14Section 99. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
AB244, s. 100 15Section 100. 74.11 (11) (b) of the statutes is repealed.
AB244, s. 101 16Section 101. 74.11 (12) (a) (intro.) of the statutes is amended to read:
AB244,32,2017 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:
AB244, s. 102 21Section 102. 74.11 (12) (a) 1g. of the statutes is repealed.
AB244, s. 103 22Section 103. 74.11 (12) (b) of the statutes is amended to read:
AB244,32,2523 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.
AB244, s. 104
1Section 104. 74.11 (12) (d) of the statutes is repealed.
AB244, s. 105 2Section 105. 74.12 (6) of the statutes is repealed.
AB244, s. 106 3Section 106. 74.12 (7) of the statutes is amended to read:
AB244,33,94 74.12 (7) Delinquent first installment. If the first installment of real
5property taxes, personal property taxes on improvements on leased land or special
6assessments to which an installment option pertains is not paid on or before 5
7working days after January 31, the entire amount of the remaining unpaid taxes or
8special assessments to which an installment option pertains on that parcel is
9delinquent as of February 1.
AB244, s. 107 10Section 107. 74.12 (8) of the statutes is amended to read:
AB244,33,1711 74.12 (8) Delinquent 2nd or subsequent installment. If the 2nd or any
12subsequent installment payment of real property taxes, personal property taxes on
13improvements on leased land
or special assessments to which an installment option
14pertains is not paid by 5 working days after the due date specified in the ordinance,
15the entire amount of the remaining unpaid taxes or special assessments to which an
16installment option pertains on that parcel is delinquent as of the first day of the
17month after the payment is due and interest and penalties are due under sub. (10).
AB244, s. 108 18Section 108. 74.12 (9) (a) of the statutes is amended to read:
AB244,33,2219 74.12 (9) (a) If all special assessments to which an installment option does not
20pertain, special charges, and special taxes and personal property taxes that are due
21under sub. (5) or (6) are not paid in full on or before 5 working days after January
2231, the amounts unpaid are delinquent as of February 1.
AB244, s. 109 23Section 109. 74.12 (10) (a) of the statutes is amended to read:
AB244,34,324 74.12 (10) (a) All real property taxes, special assessments, special charges and
25special taxes that become delinquent and are paid on or before July 31, and all

1delinquent personal property taxes, whenever paid,
shall be paid, together with
2interest and penalties charged from the preceding February 1, to the taxation district
3treasurer.
AB244, s. 110 4Section 110. 74.12 (11) (a) (intro.) of the statutes is amended to read:
AB244,34,85 74.12 (11) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
6district treasurer or county treasurer receives a payment from a taxpayer which is
7not sufficient to pay all amounts due, the treasurer shall apply the payment to the
8amounts due, including interest and penalties, in the following order:
AB244, s. 111 9Section 111. 74.12 (11) (a) 1g. of the statutes is repealed.
AB244, s. 112 10Section 112. 74.12 (11) (b) of the statutes is amended to read:
AB244,34,1311 74.12 (11) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
12purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies
13under this section.
AB244, s. 113 14Section 113. 74.12 (11) (d) of the statutes is repealed.
AB244, s. 114 15Section 114. 74.13 (1) (b) of the statutes is amended to read:
AB244,34,1816 74.13 (1) (b) Except as provided in sub. (3), general General property taxes,
17special assessments, special charges and special taxes may be paid in advance of the
18levy during the period from August 1 until the 3rd Monday in December.
AB244, s. 115 19Section 115. 74.13 (3) of the statutes is repealed.
AB244, s. 116 20Section 116. 74.25 (1) (b) (intro.) and 2. of the statutes are consolidated,
21renumbered 74.25 (1) (b) and amended to read:
AB244,35,322 74.25 (1) (b) General property taxes. After making the distribution under par.
23(a), the taxation district treasurer shall do all of the following: 2. Pay pay to each
24taxing jurisdiction within the district its proportionate share of real property taxes,
25except that the treasurer shall pay the state's proportionate share to the county. As

1part of that distribution, the taxation district treasurer shall retain for the taxation
2district and for each tax incremental district within the taxation district its
3proportionate share of real property taxes.
AB244, s. 117 4Section 117. 74.25 (1) (b) 1. of the statutes is repealed.
AB244, s. 118 5Section 118. 74.25 (1) (b) 3. of the statutes is amended to read:
AB244,35,126 74.25 (1) (b) 3. Pay to each taxing jurisdiction within the district its
7proportionate share of taxes on improvements on leased land, except that the
8treasurer shall pay the state's proportionate share to the county and except the
9taxation district may pay in full all taxes on improvements on leased land, as
10provided with subd. 1
. As part of that distribution, the taxation district treasurer
11shall allocate to each tax incremental district within the taxation district its
12proportionate share of taxes on improvements on leased land.
AB244, s. 119 13Section 119. 74.27 of the statutes is amended to read:
AB244,35,17 1474.27 March settlement between counties and the state. On or before
15March 15, the county treasurer shall send to the secretary of administration the
16state's proportionate shares share of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1.
17and 2
.
AB244, s. 120 18Section 120. 74.29 (2) of the statutes is amended to read:
AB244,36,219 74.29 (2) On or before August 20, a taxation district treasurer who has not paid
20in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. 3. or under
21s. 74.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all
22taxes on improvements on leased land included in the tax roll which have not
23previously been paid to, or retained by, the taxing jurisdiction, except that the
24treasurer shall pay the state's proportionate share to the county. As part of that
25distribution, the taxation district treasurer shall allocate to each tax incremental

1district within the taxation district its proportionate share of taxes on improvements
2on leased land.
AB244, s. 121 3Section 121. 74.30 (1) (i) of the statutes is repealed.
AB244, s. 122 4Section 122. 74.30 (1m) of the statutes is amended to read:
AB244,36,75 74.30 (1m) March settlement between counties and the state. On or before
6March 15, the county treasurer shall send to the secretary of administration the
7state's proportionate shares share of taxes under sub. (1) (i) and (j).
AB244, s. 123 8Section 123. 74.42 of the statutes is repealed.
AB244, s. 124 9Section 124. 74.47 (3) (e) of the statutes is repealed.
AB244, s. 125 10Section 125. 74.55 of the statutes is repealed.
AB244, s. 126 11Section 126. 74.83 of the statutes is amended to read:
AB244,36,20 1274.83 Agreements. Any 1st class city may enter into agreements to pay
13delinquent state, county, metropolitan sewerage district and technical college
14district real or personal property taxes, including accrued interest and penalties
15thereon, applicable to property located in that city at any stage in the proceedings
16for collection and enforcement of those taxes and thereafter collect and enforce those
17taxes, including interest and penalties on them, in its own name in accordance with
18any of the procedures or remedies applicable to the collection and enforcement of
19delinquent city, state, county, metropolitan sewerage district and technical college
20district taxes under this chapter and ch. 75.
AB244, s. 127 21Section 127. 74.87 (3) (a) of the statutes is renumbered 74.87 (3) and amended
22to read:
AB244,37,723 74.87 (3) The common council of a city may, by ordinance, permit payment in
2410 equal installments, without interest, of general property taxes, special charges
25and special assessments of the city, other than for special assessments for which no

1payment extension is allowed. Each installment shall be paid on or before the last
2day of each month from January through October. Taxes on personal property may
3be paid in installments under this subsection if, on or before January 31 of the year
4in which the tax becomes due, the taxpayer has first paid to the city treasurer taxes
5on personal property levied by all taxing jurisdictions other than the city.
The
6amounts and time of payment of city general property taxes, special assessments and
7charges in the city tax roll shall be as provided in the charter of the city.
AB244, s. 128 8Section 128. 76.02 (2m) of the statutes is created to read:
AB244,37,179 76.02 (2m) "Computers and computer-related equipment" includes
10mainframe computers, minicomputers, personal computers, networked personal
11computers, servers, terminals, monitors, disk drives, electronic peripheral
12equipment, tape drives, printers, cash registers, fax machines that are not also
13copiers, basic operational programs, systems software, and prewritten software.
14"Computers and computer-related equipment" excludes custom software, copiers,
15equipment with embedded computerized components, and telephone systems,
16including equipment that is used to provide telecommunications services, as defined
17in s. 76.80 (3).
AB244, s. 129 18Section 129. 76.02 (4m) of the statutes is created to read:
AB244,37,2019 76.02 (4m) "Motor vehicle" includes all of the following and any trailer or
20semitrailer used with any of the following:
AB244,37,2121 (a) An automobile.
AB244,37,2222 (b) A motor bicycle.
AB244,37,2323 (c) A motor bus.
AB244,37,2424 (d) A motorcycle.
AB244,37,2525 (e) A motor truck.
AB244,38,1
1(f) A moped.
AB244,38,22 (g) A road tractor.
AB244,38,33 (h) A school bus.
AB244,38,44 (i) A snowmobile.
AB244,38,55 (j) A truck tractor.
AB244, s. 130 6Section 130. 76.025 (1) of the statutes is amended to read:
AB244,38,197 76.025 (1) The property taxable under s. 76.13 shall include all franchises, and
8all real and personal property of the company used or employed in the operation of
9its business, excluding property that is exempt from the property tax under s. 70.11
10(39) and (39m), such
computers and computer-related equipment, motor vehicles as
11are exempt under s. 70.112 (5)
, and treatment plant and pollution abatement
12equipment exempt under s. 70.11 (21) (a). The taxable property shall include all title
13and interest of the company referred to in such property as owner, lessee, or
14otherwise, and in case any portion of the property is jointly used by 2 or more
15companies, the unit assessment shall include and cover a proportionate share of that
16portion of the property jointly used so that the assessments of the property of all
17companies having any rights, title, or interest of any kind or nature whatsoever in
18any such property jointly used shall, in the aggregate, include only one total full
19value of such property.
AB244, s. 131 20Section 131. 76.03 (1) of the statutes is amended to read:
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