AB244: Bill Text

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:

AB244,38,24 76.03 (1) The property, both real and personal, including all rights, franchises, and privileges used in and necessary to the prosecution of the business of any company enumerated in s. 76.02 shall be deemed personal property for the purposes of taxation, and shall be valued and assessed together as a unit.

AB244, s. 132 Section 132. 76.07 (4g) (c) 1. of the statutes is amended to read:

AB244,39,5 76.07 (4g) (c) 1. Determine the gross cost of gas plant in service in this state, except motor vehicles exempt from the property tax under s. 70.112 (5), and of all other property owned or rented by the company and used in the operation of the company's business in this state and included in the base for purposes of rate regulation by the federal energy regulatory commission.

AB244, s. 133 Section 133. 76.07 (4g) (c) 2. of the statutes is amended to read:

AB244,39,11 76.07 (4g) (c) 2. Determine the gross cost of gas plant in service everywhere, except motor vehicles specified under s. 70.112 (5), and of all other property owned or rented by the company and used in the operation of the company's business everywhere and included in the base for purposes of rate regulation by the federal energy regulatory commission.

AB244, s. 134 Section 134. 76.125 (1) of the statutes is amended to read:

AB244,39,18 76.125 (1) Using the statement of assessments under s. 70.53 and the statement of taxes under s. 69.61, the department shall determine the net rate of taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided in subs. (2) to (6). The department shall enter that rate on the records of the department.

AB244, s. 135 Section 135. 76.48 (1r) of the statutes is amended to read:

AB244,40,7 76.48 (1r) Except as provided in s. 76.29, every electric cooperative shall pay, in lieu of other general property and income or franchise taxes, an annual license fee equal to its apportionment factor multiplied by its gross revenues; excluding for the tax period, as defined in s. 76.29 (1) (f), gross revenues that are subject to the license fee under s. 76.29; multiplied by 3.19% 3.19 percent. Real estate and personal property not used primarily for the purpose of generating, transmitting or distributing electric energy are is subject to general property taxes. If a general structure is used in part to generate, transmit or distribute electric energy and in part for nonoperating purposes, the license fee imposed by this section is in place of the percentage of all other general real property taxes that fairly measures and represents the extent of the use in generating, transmitting or distributing electric energy, and the balance is subject to local assessment and taxation, except that the entire general structure is subject to special assessments for local improvements.

AB244, s. 136 Section 136. 76.69 of the statutes is repealed.

AB244, s. 137 Section 137. 76.81 of the statutes is amended to read:

AB244,40,22 76.81 Imposition. There is imposed a tax on the real property of, and the tangible personal property of, every telephone company, excluding property that is exempt from the property tax under s. 70.11 (39) and (39m), computers and computer-related equipment, motor vehicles that are exempt under s. 70.112 (5), property that is used less than 50% 50 percent in the operation of a telephone company, as provided under s. 70.112 (4) (b), and treatment plant and pollution abatement equipment that is exempt under s. 70.11 (21) (a). Except as provided in s. 76.815, the rate for the tax imposed on each description of real property and on each item of tangible personal property is the net rate for the prior year for the tax under ch. 70 in the taxing jurisdictions where the description or item is located and the rate for the tax imposed on each item of tangible personal property is the net rate determined by the department. The real and tangible personal property of a telephone company shall be assessed as provided under s. 70.112 (4) (b).

AB244, s. 138 Section 138. 77.04 (1) of the statutes is amended to read:

AB244,41,13 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each forest cropland description in a special column or some other appropriate place in such tax roll headed by the words "Forest Croplands" or the initials "F.C.L.", which shall be a sufficient designation that such description is subject to this subchapter. Such land shall thereafter be assessed and be subject to review under ch. 70, and such assessment may be used by the department of revenue in the determination of the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for entries prior to 1972. The tax upon withdrawal of descriptions entered as forest croplands after December 31, 1971, may be determined by the department of revenue by multiplying the last assessed value of the land prior to the time of the entry by an annual ratio computed for the state under sub. (2) to establish the annual assessed value of the description. No tax shall be levied on forest croplands except the specific annual taxes as provided, except that any building located on forest cropland shall be assessed as personal property, subject to all laws and regulations for the assessment and taxation of general property under ch. 70.

AB244, s. 139 Section 139. 77.54 (3) (b) 1. of the statutes is amended to read:

AB244,41,22 77.54 (3) (b) 1. "Building" has the meaning given under s. 70.111 (10) (a) 1. means any structure that is intended to be a permanent accession to real property; that is designed or used for sheltering people, animals, or plants, for storing property, or for working, office, parking, sales, or display space, regardless of any contribution that the structure makes to the production process in it; that in physical appearance is annexed to that real property; that is covered by a roof or encloses space; that is not readily moved or disassembled; and that is commonly known to be a building because of its appearance and because of the materials of which it is constructed.

AB244, s. 140 Section 140. 77.84 (1) of the statutes is amended to read:

AB244,42,6 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation "MFL-O" or "MFL-C", the acreage of each parcel that is designated open or closed under s. 77.83. The land shall be assessed and is subject to review under ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building on managed forest land is subject to taxation as personal property under ch. 70.

AB244, s. 141 Section 141. 79.03 (3) (b) 3. of the statutes is amended to read:

AB244,42,25 79.03 (3) (b) 3. "Full valuation" means the full value of property that is exempt under s. 70.11 (39) and (39m) as determined under s. 79.095 (3) plus the full value of all taxable property for the preceding year as equalized for state tax purposes, except that for municipalities the value of real estate assessed under s. 70.995 is excluded. Value increments under s. 66.1105 plus the full value of property that is exempt under s. 70.11 (39) and (39m) that would otherwise be part of a value increment are included for municipalities but excluded for counties. Environmental remediation value increments under s. 66.1106 are included for municipalities and counties that create the environmental remediation tax incremental district and are excluded for units of government that do not create the district. If property that had been assessed under s. 70.995 and that has a value exceeding 10% 10 percent of a municipality's value is assessed under s. 70.10, 30% 30 percent of that property's full value is included in "full valuation" for purposes of the shared revenue payments in the year after the assessment under s. 70.10, 65% 65 percent of that property's full value is included in "full valuation" for purposes of the shared revenue payments in the year 2 years after the assessment under s. 70.10 and 100% 100 percent of that property's full value is included in "full valuation" for purposes of subsequent shared revenue payments.

AB244, s. 142 Section 142. 79.03 (3) (b) 4. (intro.) of the statutes is amended to read:

AB244,43,8 79.03 (3) (b) 4. (intro.) "Local purpose revenues" means the sum of payments under s. 79.095, local general purpose taxes, regulation revenues, revenues for services to private parties by a county's or municipality's general operations or enterprises, revenue for sanitation services to private parties, special assessment revenues, tax base equalization aids and, for municipalities only, a proxy for private sewer service costs, a proxy for private solid waste and recycling service costs and a proxy for retail charges for fire protection purposes. In this subdivision:

AB244, s. 143 Section 143. 79.095 of the statutes is repealed.

AB244, s. 144 Section 144. 79.10 (1) (dm) of the statutes is amended to read:

AB244,43,14 79.10 (1) (dm) "Principal dwelling" means any dwelling that is used by the owner of the dwelling as a primary residence on January 1 of the year preceding the allocation of a credit under sub. (9) (bm) and includes improvements that are classified, under ch. 70, as taxable real property or personal property.

AB244, s. 145 Section 145. 121.004 (6) of the statutes is amended to read:

AB244,43,20 121.004 (6) Net cost. The "net cost" of a fund means the gross cost of that fund minus all nonduplicative revenues and other financing sources of that fund except property taxes, and general aid, and aid received under s. 79.095 (4). In this subsection, "nonduplicative revenues" includes federal financial assistance under 20 USC 236 to 245, to the extent permitted under federal law and regulations.

AB244, s. 146 Section 146. 121.06 (4) of the statutes is repealed.

AB244, s. 147 Section 147. 121.15 (4) (a) of the statutes is amended to read:

AB244,43,24 121.15 (4) (a) In this subsection, "state aid" has the meaning given in s. 121.90 (2) except that it excludes aid paid to school districts under s. 79.095 (4).

AB244, s. 148 Section 148. 121.90 (2) (intro.) of the statutes is amended to read:

AB244,44,5 121.90 (2) (intro.) "State aid" means aid under ss. 121.08, 121.09 and 121.105 and subch. VI, as calculated for the current school year on October 15 under s. 121.15 (4) and, including adjustments made under s. 121.15 (4), and amounts under s. 79.095 (4) for the current school year, except that "state aid" excludes all of the following:

AB244, s. 149 Section 149. 174.06 (5) of the statutes is amended to read:

AB244,44,11 174.06 (5) Records. The listing official shall enter in the records for personal property assessments, or in a separate record, all dogs in the district subject to tax, to whom they are assessed, the name, number, sex, spayed or unspayed, neutered or unneutered, breed and color of each dog. The listing official shall make in triplicate a list of the owners of all dogs assessed.

AB244, s. 150 Section 150. 174.065 (3) of the statutes is amended to read:

AB244,44,15 174.065 (3) Collection of delinquent dog license taxes. Delinquent dog license taxes may be collected in the same manner as provided for small claims in s. 74.55 and ch. 799 for the collecting of personal property taxes.

AB244, s. 151 Section 151. 174.08 (1) of the statutes is amended to read:

AB244,44,24 174.08 (1) Except as provided in sub. (2), every collecting official shall pay all dog license taxes to the town, village or city treasurer or other tax collecting officer who shall deduct any additional tax that may have been levied by the municipal governing body and pay the remainder to the county treasurer at the time settlement is made with the county treasurer for collections of personal property taxes, and shall at the same time report in writing to the county clerk the licenses issued. The report shall be in the form prescribed by the department, and the forms shall be furnished by the county clerks.

AB244, s. 152 Section 152. 198.10 (1) of the statutes is amended to read:

AB244,45,6 198.10 (1) Taxable property, taxes. All real property situated in and all personal property the situs of which for purposes of general property taxation is in the district shall be subject to taxation in and by the district for a direct annual tax sufficient to pay the interest on any indebtedness of the district, and to pay and discharge the principal of the indebtedness within 20 years from the time of contracting the indebtedness.

AB244, s. 153 Section 153. 200.13 (2) of the statutes is amended to read:

AB244,45,17 200.13 (2) Tax levy. The commission may levy a tax upon the taxable property in the district as equalized by the department of revenue for state purposes for the purpose of carrying out and performing duties under this subchapter but the amount of any such tax in excess of that required for maintenance and operation and for principal and interest on bonds or promissory notes shall not exceed, in any one year, one mill for each dollar of the district's equalized valuation, as determined under s. 70.57. The tax levy may be spread upon the respective real estate and personal property tax rolls of the city, village and town areas included in the district taxes, and shall not be included within any limitation on county or municipality taxes. Such moneys when collected shall be paid to the treasurer of such district.

AB244, s. 154 Section 154. 815.18 (3) (intro.) of the statutes is amended to read:

AB244,45,21 815.18 (3) Exempt property. (intro.) The debtor's interest in or right to receive the following property is exempt, except as specifically provided in this section and ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):

AB244, s. 155 Section 155. 978.05 (6) (a) of the statutes is amended to read:

AB244,46,10 978.05 (6) (a) Institute, commence or appear in all civil actions or special proceedings under and perform the duties set forth for the district attorney under ch. 980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 103.50 (8), 103.92 (4), 109.09, 343.305 (9) (a), 453.08, 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86, 946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and 938 as the judge may request and perform all appropriate duties and appear if the district attorney is designated in specific statutes, including matters within chs. 782, 976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority of the county board to designate, under s. 48.09 (5), that the corporation counsel provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6) or 938.09 (6), the district attorney as an appropriate person to represent the interests of the public under s. 48.14 or 938.14.

AB244, s. 156 Section 156. Initial applicability.

AB244,46,12 (1) This act first applies to the property tax assessments as of January 1, 2009.

AB244, s. 157 Section 157. Effective date.

AB244,46,14 (1) This act takes effect on take effect on January 1, 2009.

AB244,46,15 (End)