AB244: Bill Text

AB244,25,24 70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's workload permits and if in the department's judgment it is desirable, the department of revenue shall complete a field investigation or on-site appraisal at full value under ss. s. 70.32 (1) and 70.34 of all manufacturing property in this state.

AB244, s. 84 Section 84. 70.995 (8) (b) 1. of the statutes is amended to read:

AB244,26,15 70.995 (8) (b) 1. The department of revenue shall annually notify each manufacturer assessed under this section and the municipality in which the manufacturing property is located of the full value of all real and personal property owned by the manufacturer. The notice shall be in writing and shall be sent by 1st class mail or electronic mail. In addition, the notice shall specify that objections to valuation, amount, or taxability must be filed with the state board of assessors within 60 days of issuance of the notice of assessment, that objections to a change from assessment under this section to assessment under s. 70.32 (1) must be filed within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d) must be paid and that the objection is not filed until the fee is paid. A statement shall be attached to the assessment roll indicating that the notices required by this section have been mailed and failure to receive the notice does not affect the validity of the assessments, the resulting tax on real or personal property, the procedures of the tax appeals commission or of the state board of assessors, or the enforcement of delinquent taxes by statutory means.

AB244, s. 85 Section 85. 70.995 (12) (a) of the statutes is amended to read:

AB244,27,13 70.995 (12) (a) The department of revenue shall prescribe a standard manufacturing property report form that shall be submitted annually for each real estate parcel and each personal property account on or before March 1 by all manufacturers whose property is assessed under this section. The report form shall contain all information considered necessary by the department and shall include, without limitation, income and operating statements, fixed asset schedules and a report of new construction or demolition. Failure to submit the report shall result in denial of any right of redetermination by the state board of assessors or the tax appeals commission. If any property is omitted or understated in the assessment roll in any of the next 5 previous years, the assessor shall enter the value of the omitted or understated property once for each previous year of the omission or understatement. The assessor shall affix a just valuation to each entry for a former year as it should have been assessed according to the assessor's best judgment. Taxes shall be apportioned and collected on the tax roll for each entry, on the basis of the net tax rate for the year of the omission, taking into account credits under s. 79.10. In the case of omitted property, interest shall be added at the rate of 0.0267% 0.0267 percent per day for the period of time between the date when the form is required to be submitted and the date when the assessor affixes the just valuation. In the case of underpayments determined after an objection under s. 70.995 (8) (d), interest shall be added at the average annual discount interest rate determined by the last auction of 6-month U.S. treasury bills before the objection per day for the period of time between the date when the tax was due and the date when it is paid.

AB244, s. 86 Section 86. 70.995 (12r) of the statutes is repealed.

AB244, s. 87 Section 87. 71.17 (2) of the statutes is amended to read:

AB244,27,25 71.17 (2) Lien on trust estate; income taxes levied against beneficiary. All income taxes levied against the income of beneficiaries shall be a lien on that portion of the trust estate or interest therein from which the income taxed is derived, and such taxes shall be paid by the fiduciary, if not paid by the distributee, before the same become delinquent. Every person who, as a fiduciary under the provisions of this subchapter, pays an income tax shall have all the rights and remedies of reimbursement for any taxes assessed against him or her or paid by him or her in such capacity, as provided in s. 70.19 (1) and (2) has a right of action against the beneficiary for whom the tax is paid and has a lien on the beneficiary's property for the amount of the taxes paid.

AB244, s. 88 Section 88. 71.52 (7) of the statutes is amended to read:

AB244,29,24 71.52 (7) "Property taxes accrued" means real or personal property taxes or monthly parking permit fees under s. 66.0435 (3) (c), exclusive of special assessments, delinquent interest and charges for service, levied on a homestead owned by the claimant or a member of the claimant's household. "Real or personal property taxes" means those levied under ch. 70, less the tax credit, if any, afforded in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons or entities as joint tenants or tenants in common or is owned as marital property or survivorship marital property and one or more such persons, entities or owners is not a member of the claimant's household, property taxes accrued is that part of property taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10, that reflects the ownership percentage of the claimant and the claimant's household, except that if a homestead is owned by 2 or more natural persons or if 2 or more natural persons have an interest in a homestead, one or more of whom is not a member of the claimant's household, and the claimant has a present interest, as that term is used in s. 700.03 (1), in the homestead and is required by the terms of a will that transferred the homestead or interest in the homestead to the claimant to pay the entire amount of property taxes levied on the homestead, property taxes accrued is property taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10. A marital property agreement or unilateral statement under ch. 766 has no effect in computing property taxes accrued for a person whose homestead is not the same as the homestead of that person's spouse. For purposes of this subsection, property taxes are "levied" when the tax roll is delivered to the local treasurer for collection. If a homestead is sold or purchased during the calendar year of the levy, the property taxes accrued for the seller and the buyer are the amount of the tax levy prorated to each in proportion to the periods of time each both owned and occupied the homestead during the year to which the claim relates. The seller may use the closing agreement pertaining to the sale of the homestead, the property tax bill for the year before the year to which the claim relates or the property tax bill for the year to which the claim relates as the basis for computing property taxes accrued, but those taxes are allowable only for the portion of the year during which the seller owned and occupied the sold homestead. If a household owns and occupies 2 or more homesteads in the same calendar year, property taxes accrued is the sum of the prorated property taxes accrued attributable to the household for each of such homesteads. If the household owns and occupies the homestead for part of the calendar year and rents a homestead for part of the calendar year, it may include both the proration of taxes on the homestead owned and rent constituting property taxes accrued with respect to the months the homestead is rented in computing the amount of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose or multidwelling building, property taxes accrued are the percentage of the property taxes accrued on that part of the multipurpose or multidwelling building occupied by the household as a principal residence plus that same percentage of the property taxes accrued 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 of s. 71.54 (2) (b) apply. If the homestead is part of a farm, property taxes accrued are the property taxes accrued on up to 120 acres of the land contiguous to the claimant's principal residence and include the property taxes accrued on all improvements to real property located on such land, except as the limitations of s. 71.54 (2) (b) apply.

AB244, s. 89 Section 89. 71.80 (1) (a) of the statutes is amended to read:

AB244,30,4 71.80 (1) (a) The department shall assess incomes as provided in this chapter, and in performance of such duty the department shall possess all powers now or hereafter granted by law to the department in the assessment of personal property and also the power to may estimate incomes.

AB244, s. 90 Section 90. 71.91 (5m) (a) of the statutes is renumbered 71.91 (5m).

AB244, s. 91 Section 91. 71.91 (5m) (b) of the statutes is repealed.

AB244, s. 92 Section 92. 73.03 (20) of the statutes is amended to read:

AB244,31,2 73.03 (20) To investigate all delinquent personal property, death and estate, income, or franchise taxes and surtaxes in the state , and the possibility of the collection of them, and to require taxing officials, including town treasurers, county treasurers, sheriffs, and district attorneys, to institute proceedings, actions, and prosecutions for the collection of delinquent taxes so that the amount of delinquent taxes shall be reduced to the minimum. In carrying out this subsection the department of revenue may examine or cause to be examined by any agent, employee, or representative designated by it for that purpose, any books, papers, records, or memoranda of any corporation, limited liability company, partnership, or individual bearing upon the collection of any delinquent taxes and may require the attendance of the officials of any corporation or limited liability company or of any other person having knowledge in the premises and may take testimony and require proof material for their information upon any matter that they deem of value for the purpose of enforcing the payment of delinquent taxes. The department of revenue may also perform other duties and adopt other procedures that may be necessary to carry out this subsection and direct that proceedings, actions, and prosecutions be instituted to enforce the laws relating to the collection of delinquent taxes of every kind. To this end, the department of justice shall, upon the request of the department of revenue, conduct such actions, proceedings, or prosecutions or assist the local town, city, village, or county officials in them or assist the district attorneys.

AB244, s. 93 Section 93. 73.06 (3) of the statutes is amended to read:

AB244,31,19 73.06 (3) The department of revenue, through its supervisors of equalization, shall examine and test the work of assessors during the progress of their assessments and ascertain whether any of them is assessing property at other than full value or is omitting property subject to taxation from the roll. The department and such supervisors shall have the rights and powers of a local assessor for the examination of persons and property and for the discovery of property subject to taxation. If any property has been omitted or not assessed according to law, they shall bring the same to the attention of the local assessor of the proper district and if such local assessor shall neglect or refuse to correct the assessment they shall report the fact to the board of review. If it discovers errors in identifying or valuing property that is exempt under s. 70.11 (39) or (39m), the department shall change the specification of the property as taxable or exempt and shall change the value of the property. All disputes between the department, municipalities and property owners about the taxability or value of property that is reported under s. 79.095 (2) (a) or of the property under s. 70.995 (12r) shall be resolved by using the procedures under s. 70.995 (8).

AB244, s. 94 Section 94. 74.05 (1) of the statutes is amended to read:

AB244,31,24 74.05 (1) Definition. In this section, "error in the tax roll" means an error in the description of any real or personal property, in the identification of the owner or person to whom the property is assessed or in the amount of the tax or an error resulting from a palpably erroneous entry in the assessment roll.

AB244, s. 95 Section 95. 74.09 (2) of the statutes is amended to read:

AB244,32,3 74.09 (2) Preparation. The clerk of the taxation district shall prepare the real and personal property tax bills. The form of the property tax bill shall be prescribed by the department of revenue and shall be uniform.

AB244, s. 96 Section 96. 74.11 (4) of the statutes is repealed.

AB244, s. 97 Section 97. 74.11 (6) (a) of the statutes is amended to read:

AB244,32,8 74.11 (6) (a) Payments made on or before January 31 and payments of taxes on improvements on leased land that are assessed as personal property shall be made to the taxation district treasurer.

AB244, s. 98 Section 98. 74.11 (10) (a) of the statutes is amended to read:

AB244,32,13 74.11 (10) (a) If all special assessments, special charges, and special taxes and personal property taxes due under sub. (3) or (4) are not paid in full on or before the due date, the amounts unpaid are delinquent as of the day after the due date of the first installment or of the lump-sum payment.

AB244, s. 99 Section 99. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).

AB244, s. 100 Section 100. 74.11 (11) (b) of the statutes is repealed.

AB244, s. 101 Section 101. 74.11 (12) (a) (intro.) of the statutes is amended to read:

AB244,32,20 74.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation district treasurer or county treasurer receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:

AB244, s. 102 Section 102. 74.11 (12) (a) 1g. of the statutes is repealed.

AB244, s. 103 Section 103. 74.11 (12) (b) of the statutes is amended to read:

AB244,32,25 74.11 (12) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies under this section.

AB244, s. 104 Section 104. 74.11 (12) (d) of the statutes is repealed.

AB244, s. 105 Section 105. 74.12 (6) of the statutes is repealed.

AB244, s. 106 Section 106. 74.12 (7) of the statutes is amended to read:

AB244,33,9 74.12 (7) Delinquent first installment. If the first installment of real property taxes, personal property taxes on improvements on leased land or special assessments to which an installment option pertains is not paid on or before 5 working days after January 31, the entire amount of the remaining unpaid taxes or special assessments to which an installment option pertains on that parcel is delinquent as of February 1.

AB244, s. 107 Section 107. 74.12 (8) of the statutes is amended to read:

AB244,33,17 74.12 (8) Delinquent 2nd or subsequent installment. If the 2nd or any subsequent installment payment of real property taxes, personal property taxes on improvements on leased land or special assessments to which an installment option pertains is not paid by 5 working days after the due date specified in the ordinance, the entire amount of the remaining unpaid taxes or special assessments to which an installment option pertains on that parcel is delinquent as of the first day of the month after the payment is due and interest and penalties are due under sub. (10).

AB244, s. 108 Section 108. 74.12 (9) (a) of the statutes is amended to read:

AB244,33,22 74.12 (9) (a) If all special assessments to which an installment option does not pertain, special charges, and special taxes and personal property taxes that are due under sub. (5) or (6) are not paid in full on or before 5 working days after January 31, the amounts unpaid are delinquent as of February 1.

AB244, s. 109 Section 109. 74.12 (10) (a) of the statutes is amended to read:

AB244,34,3 74.12 (10) (a) All real property taxes, special assessments, special charges and special taxes that become delinquent and are paid on or before July 31, and all delinquent personal property taxes, whenever paid, shall be paid, together with interest and penalties charged from the preceding February 1, to the taxation district treasurer.

AB244, s. 110 Section 110. 74.12 (11) (a) (intro.) of the statutes is amended to read:

AB244,34,8 74.12 (11) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation district treasurer or county treasurer receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:

AB244, s. 111 Section 111. 74.12 (11) (a) 1g. of the statutes is repealed.

AB244, s. 112 Section 112. 74.12 (11) (b) of the statutes is amended to read:

AB244,34,13 74.12 (11) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies under this section.

AB244, s. 113 Section 113. 74.12 (11) (d) of the statutes is repealed.

AB244, s. 114 Section 114. 74.13 (1) (b) of the statutes is amended to read:

AB244,34,18 74.13 (1) (b) Except as provided in sub. (3), general General property taxes, special assessments, special charges and special taxes may be paid in advance of the levy during the period from August 1 until the 3rd Monday in December.

AB244, s. 115 Section 115. 74.13 (3) of the statutes is repealed.

AB244, s. 116 Section 116. 74.25 (1) (b) (intro.) and 2. of the statutes are consolidated, renumbered 74.25 (1) (b) and amended to read:

AB244,35,3 74.25 (1) (b) General property taxes. After making the distribution under par. (a), the taxation district treasurer shall do all of the following: 2. Pay pay to each taxing jurisdiction within the district its proportionate share of real property taxes, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall retain for the taxation district and for each tax incremental district within the taxation district its proportionate share of real property taxes.

AB244, s. 117 Section 117. 74.25 (1) (b) 1. of the statutes is repealed.

AB244, s. 118 Section 118. 74.25 (1) (b) 3. of the statutes is amended to read:

AB244,35,12 74.25 (1) (b) 3. Pay to each taxing jurisdiction within the district its proportionate share of taxes on improvements on leased land, except that the treasurer shall pay the state's proportionate share to the county and except the taxation district may pay in full all taxes on improvements on leased land, as provided with subd. 1. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district its proportionate share of taxes on improvements on leased land.

AB244, s. 119 Section 119. 74.27 of the statutes is amended to read:

AB244,35,17 74.27 March settlement between counties and the state. On or before March 15, the county treasurer shall send to the secretary of administration the state's proportionate shares share of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1. and 2.

AB244, s. 120 Section 120. 74.29 (2) of the statutes is amended to read:

AB244,36,2 74.29 (2) On or before August 20, a taxation district treasurer who has not paid in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. 3. or under s. 74.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all taxes on improvements on leased land included in the tax roll which have not previously been paid to, or retained by, the taxing jurisdiction, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district its proportionate share of taxes on improvements on leased land.

AB244, s. 121 Section 121. 74.30 (1) (i) of the statutes is repealed.

AB244, s. 122 Section 122. 74.30 (1m) of the statutes is amended to read:

AB244,36,7 74.30 (1m) March settlement between counties and the state. On or before March 15, the county treasurer shall send to the secretary of administration the state's proportionate shares share of taxes under sub. (1) (i) and (j).

AB244, s. 123 Section 123. 74.42 of the statutes is repealed.

AB244, s. 124 Section 124. 74.47 (3) (e) of the statutes is repealed.

AB244, s. 125 Section 125. 74.55 of the statutes is repealed.

AB244, s. 126 Section 126. 74.83 of the statutes is amended to read:

AB244,36,20 74.83 Agreements. Any 1st class city may enter into agreements to pay delinquent state, county, metropolitan sewerage district and technical college district real or personal property taxes, including accrued interest and penalties thereon, applicable to property located in that city at any stage in the proceedings for collection and enforcement of those taxes and thereafter collect and enforce those taxes, including interest and penalties on them, in its own name in accordance with any of the procedures or remedies applicable to the collection and enforcement of delinquent city, state, county, metropolitan sewerage district and technical college district taxes under this chapter and ch. 75.

AB244, s. 127 Section 127. 74.87 (3) (a) of the statutes is renumbered 74.87 (3) and amended to read:

AB244,37,7 74.87 (3) The common council of a city may, by ordinance, permit payment in 10 equal installments, without interest, of general property taxes, special charges and special assessments of the city, other than for special assessments for which no payment extension is allowed. Each installment shall be paid on or before the last day of each month from January through October. Taxes on personal property may be paid in installments under this subsection if, on or before January 31 of the year in which the tax becomes due, the taxpayer has first paid to the city treasurer taxes on personal property levied by all taxing jurisdictions other than the city. The amounts and time of payment of city general property taxes, special assessments and charges in the city tax roll shall be as provided in the charter of the city.

AB244, s. 128 Section 128. 76.02 (2m) of the statutes is created to read:

AB244,37,17 76.02 (2m) "Computers and computer-related equipment" includes mainframe computers, minicomputers, personal computers, networked personal computers, servers, terminals, monitors, disk drives, electronic peripheral equipment, tape drives, printers, cash registers, fax machines that are not also copiers, basic operational programs, systems software, and prewritten software. "Computers and computer-related equipment" excludes custom software, copiers, equipment with embedded computerized components, and telephone systems, including equipment that is used to provide telecommunications services, as defined in s. 76.80 (3).

AB244, s. 129 Section 129. 76.02 (4m) of the statutes is created to read:

AB244,37,20 76.02 (4m) "Motor vehicle" includes all of the following and any trailer or semitrailer used with any of the following:

AB244,37,21 (a) An automobile.

AB244,37,22 (b) A motor bicycle.

AB244,37,23 (c) A motor bus.

AB244,37,24 (d) A motorcycle.

AB244,37,25 (e) A motor truck.

AB244,38,1 (f) A moped.

AB244,38,2 (g) A road tractor.

AB244,38,3 (h) A school bus.

AB244,38,4 (i) A snowmobile.

AB244,38,5 (j) A truck tractor.

AB244, s. 130 Section 130. 76.025 (1) of the statutes is amended to read:

AB244,38,19 76.025 (1) The property taxable under s. 76.13 shall include all franchises, and all real and personal property of the company used or employed in the operation of its business, excluding property that is exempt from the property tax under s. 70.11 (39) and (39m), such computers and computer-related equipment, motor vehicles as are exempt under s. 70.112 (5), and treatment plant and pollution abatement equipment exempt under s. 70.11 (21) (a). The taxable property shall include all title and interest of the company referred to in such property as owner, lessee, or otherwise, and in case any portion of the property is jointly used by 2 or more companies, the unit assessment shall include and cover a proportionate share of that portion of the property jointly used so that the assessments of the property of all companies having any rights, title, or interest of any kind or nature whatsoever in any such property jointly used shall, in the aggregate, include only one total full value of such property.

AB244, s. 131 Section 131. 76.03 (1) of the statutes is amended to read: