LRB-0641/1
JK:wlj:rs
2007 - 2008 LEGISLATURE
April 10, 2007 - Introduced by Representatives Albers, Fields, Vukmir, Ballweg,
Vos, Bies, Strachota, Gunderson, Townsend, Musser, Owens and Mursau,
cosponsored by Senators Schultz and Lazich. Referred to Committee on Ways
and Means.
AB244,2,13
1An Act to repeal 20.835 (1) (e), 70.11 (39) and (39m), 70.111, 70.112 (1), (5) and
2(6), 70.13, 70.14, 70.15, 70.18, 70.19, 70.20, 70.21, 70.22, 70.29, 70.30, 70.34,
370.345, 70.35, 70.36, 70.47 (15), 70.53 (1) (a), 70.64 (3) (c), 70.65 (2) (a) 2., 70.68,
470.995 (12r), 71.91 (5m) (b), 74.11 (4), 74.11 (11) (b), 74.11 (12) (a) 1g., 74.11 (12)
5(d), 74.12 (6), 74.12 (11) (a) 1g., 74.12 (11) (d), 74.13 (3), 74.25 (1) (b) 1., 74.30
6(1) (i), 74.42, 74.47 (3) (e), 74.55, 76.69, 79.095 and 121.06 (4);
to renumber
771.91 (5m) (a) and 74.11 (11) (a);
to renumber and amend 74.87 (3) (a);
to
8consolidate, renumber and amend 70.65 (2) (a) (intro.) and 1. and 74.25 (1)
9(b) (intro.) and 2.;
to amend 17.14 (1) (g), 26.03 (1m) (b) (intro.), 33.01 (9) (a),
1033.01 (9) (am) 1., 33.01 (9) (am) 2., 33.01 (9) (ar) 1., 33.01 (9) (b) 1., 38.28 (2) (b)
112., 66.0235 (2) (a), 66.0235 (2) (b), 66.0235 (2c) (a) 2., 66.0435 (3) (c) 1. b., 66.0435
12(3) (g), 66.0517 (3) (b) 1., 66.1105 (2) (j), 67.101 (1) (b), 70.01, 70.02, 70.05 (5) (a)
131., 70.05 (5) (a) 1m., 70.07 (6), 70.075 (6), 70.10, 70.11 (4m) (a), 70.11 (9), 70.11
14(11), 70.11 (12) (b), 70.11 (13), 70.11 (15), 70.11 (26), 70.11 (31), 70.11 (32), 70.112
1(4) (b), 70.17 (1), 70.174, 70.365, 70.40 (5), 70.41 (5), 70.42 (5), 70.421 (1), 70.421
2(5), 70.43 (2), 70.44 (1), 70.47 (7) (aa), 70.47 (14), 70.47 (16) (a), 70.48, 70.49 (2),
370.50, 70.52, 70.555, 70.65 (2) (b) (intro.), 70.73 (1) (b), 70.73 (1) (c), 70.73 (1) (d),
470.84, 70.995 (1) (a), 70.995 (4), 70.995 (7) (b), 70.995 (8) (b) 1., 70.995 (12) (a),
571.17 (2), 71.52 (7), 71.80 (1) (a), 73.03 (20), 73.06 (3), 74.05 (1), 74.09 (2), 74.11
6(6) (a), 74.11 (10) (a), 74.11 (12) (a) (intro.), 74.11 (12) (b), 74.12 (7), 74.12 (8),
774.12 (9) (a), 74.12 (10) (a), 74.12 (11) (a) (intro.), 74.12 (11) (b), 74.13 (1) (b),
874.25 (1) (b) 3., 74.27, 74.29 (2), 74.30 (1m), 74.83, 76.025 (1), 76.03 (1), 76.07
9(4g) (c) 1., 76.07 (4g) (c) 2., 76.125 (1), 76.48 (1r), 76.81, 77.04 (1), 77.54 (3) (b)
101., 77.84 (1), 79.03 (3) (b) 3., 79.03 (3) (b) 4. (intro.), 79.10 (1) (dm), 121.004 (6),
11121.15 (4) (a), 121.90 (2) (intro.), 174.06 (5), 174.065 (3), 174.08 (1), 198.10 (1),
12200.13 (2), 815.18 (3) (intro.) and 978.05 (6) (a); and
to create 76.02 (2m) and
1376.02 (4m) of the statutes;
relating to: eliminating the personal property tax.
Analysis by the Legislative Reference Bureau
This bill eliminates the property tax on personal property. The bill also
eliminates the state aid payments to taxing jurisdictions based on the value of
computers and computer-related equipment that are exempt from the personal
property tax and that are located in the taxing jurisdictions.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB244, s. 1
14Section
1. 17.14 (1) (g) of the statutes is amended to read:
AB244,3,315
17.14
(1) (g) Failure to use the "Wisconsin Property Assessment Manual"
16provided under s. 73.03 (2a) and as required by s. 70.32 (1)
and 70.34. The
1certification of any assessor removed under this paragraph may for sufficient reason
2be reinstated by the secretary of revenue after one year upon formal application for
3reinstatement.
AB244, s. 2
4Section
2. 20.835 (1) (e) of the statutes is repealed.
AB244, s. 3
5Section
3. 26.03 (1m) (b) (intro.) of the statutes is amended to read:
AB244,3,116
26.03
(1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
7raw forest products on
public lands
, as defined in s. 70.13 (7) that are owned by the
8United States, this state, or any political subdivision of this state, to a person
9harvesting raw forest products for fuel wood for his or her home consumption, to a
10person harvesting for the purpose of clearing the land for agricultural use
, or to a
11person harvesting from the person's own land, any of the following:
AB244, s. 4
12Section
4. 33.01 (9) (a) of the statutes is amended to read:
AB244,3,1613
33.01
(9) (a) For the purpose of receiving notice under this chapter, a person
14whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
15(a)
1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
16the previous year.
AB244, s. 5
17Section
5. 33.01 (9) (am) 1. of the statutes is amended to read:
AB244,3,2018
33.01
(9) (am) 1. A person whose name appears as an owner of real property
19on the tax roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before
20the 3rd Monday in December of the previous year.
AB244, s. 6
21Section
6. 33.01 (9) (am) 2. of the statutes is amended to read:
AB244,3,2522
33.01
(9) (am) 2. The spouse of a person whose name appears as an owner of
23real property on the tax roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03
24on or before the 3rd Monday in December of the previous year if the spouse is referred
25to on that tax roll.
AB244, s. 7
1Section
7. 33.01 (9) (ar) 1. of the statutes is amended to read:
AB244,4,42
33.01
(9) (ar) 1. The person's name appears as an owner of real property on the
3tax roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before the 3rd
4Monday in December of the previous year.
AB244, s. 8
5Section
8. 33.01 (9) (b) 1. of the statutes is amended to read:
AB244,4,86
33.01
(9) (b) 1. Whose name appears as an owner of real property on the tax
7roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before the 3rd
8Monday in December of the previous year; or
AB244, s. 9
9Section
9. 38.28 (2) (b) 2. of the statutes is amended to read:
AB244,4,1310
38.28
(2) (b) 2. The most current equalized values certified by the department
11of revenue shall be used in aid determinations.
Equalized values shall include the
12full value of property that is exempt under s. 70.11 (39) and (39m) as determined
13under s. 79.095 (3).
AB244, s. 10
14Section
10. 66.0235 (2) (a) of the statutes is amended to read:
AB244,5,715
66.0235
(2) (a) Except as otherwise provided in this section or in s. 60.79 (2) (c)
16when territory is transferred, in any manner provided by law, from one local
17governmental unit to another, there shall be assigned to the latter local
18governmental unit such proportion of the assets and liabilities of the first local
19governmental unit as the assessed valuation of all taxable property in the territory
20transferred bears to the assessed valuation of all the taxable property of the entire
21local governmental unit from which the territory is taken according to the last
22assessment roll of the local governmental unit. The clerk of a local governmental
23unit to which territory is transferred, within 30 days of the effective date of the
24transfer, shall certify to the clerk of the local governmental unit from which territory
25was transferred and to the clerk of the school district in which the territory is located
1a metes and bounds description of the land area involved. Upon receipt of the
2description the clerk of the local governmental unit from which the territory was
3transferred shall certify to the department of revenue and to the clerk of the school
4district in which the territory is located the latest assessed value of the real
and
5personal property located within the transferred territory, and shall make any
6further reports as needed by the department of revenue in the performance of duties
7required by law.
AB244, s. 11
8Section
11. 66.0235 (2) (b) of the statutes is amended to read:
AB244,5,209
66.0235
(2) (b) When the transfer of territory from one local governmental unit
10to another results from the incorporation of a new city or village, the proportion of
11the assets and liabilities assigned to the new city or village shall be based on the
12average assessed valuation for the preceding 5 years of the property transferred in
13proportion to the average assessed valuation for the preceding 5 years of all the
14taxable property of the entire local governmental unit from which the territory is
15taken, according to the assessment rolls of the local governmental unit for those
16years. The certification by the clerk of the local governmental unit from which
17territory was transferred because of the incorporation shall include the assessed
18value of the real
and personal property within the territory transferred for each of
19the last 5 years. The preceding 5 years shall include the assessment rolls for the 5
20calendar years prior to the incorporation.
AB244, s. 12
21Section
12. 66.0235 (2c) (a) 2. of the statutes is amended to read:
AB244,6,622
66.0235
(2c) (a) 2. The clerk of any school district to which territory is
23transferred, within 30 days of the effective date of the transfer, shall certify to the
24clerk of the local governmental unit from which the territory was transferred a metes
25and bounds description of the land area involved. Upon receipt of the description the
1clerk of the local governmental unit from which the territory was transferred shall
2certify to the department of revenue the latest assessed value of the real
and personal 3property located within the transferred territory, file one copy of the certification
4with the school district clerk and one copy with the department of public instruction
5and make any further reports as needed by the department of revenue in the
6performance of duties required by law.
AB244, s. 13
7Section
13. 66.0435 (3) (c) 1. b. of the statutes is amended to read:
AB244,6,118
66.0435
(3) (c) 1. b. The fair market value, determined under subd. 1. a., minus
9the tax-exempt household furnishings thus established, shall be equated to the
10general level of assessment for the prior year on other real
and personal property in
11the district.
AB244, s. 14
12Section
14. 66.0435 (3) (g) of the statutes is amended to read:
AB244,6,1513
66.0435
(3) (g) Failure to timely pay the tax prescribed in this subsection shall
14be treated as a default in payment of
personal property tax and is subject to all
15procedures and penalties applicable under chs. 70 and 74.
AB244, s. 15
16Section
15. 66.0517 (3) (b) 1. of the statutes is amended to read:
AB244,7,1117
66.0517
(3) (b) 1. Except as provided in sub. (2) (b), a weed commissioner shall
18receive compensation for the destruction of noxious weeds as determined by the town
19board, village board, or city council upon presenting to the proper treasurer the
20account for noxious weed destruction, verified by oath and approved by the
21appointing officer. The account shall specify by separate items the amount
22chargeable to each piece of land, describing the land, and shall, after being paid by
23the treasurer, be filed with the town, village, or city clerk. The clerk shall enter the
24amount chargeable to each tract of land in the next tax roll in a column headed "For
25the Destruction of Weeds", as a tax on the lands upon which the weeds were
1destroyed. The tax shall be collected under ch. 74, except in case of lands which are
2exempt from taxation, railroad lands, or other lands for which taxes are not collected
3under ch. 74. A delinquent tax may be collected as is a delinquent real property tax
4under chs. 74 and 75
or as is a delinquent personal property tax under ch. 74. In case
5of railroad lands or other lands for which taxes are not collected under ch. 74, the
6amount chargeable against these lands shall be certified by the town, village, or city
7clerk to the secretary of administration who shall add the amount designated to the
8sum due from the company owning, occupying, or controlling the lands specified. The
9secretary of administration shall collect the amount chargeable as prescribed in
10subch. I of ch. 76 and return the amount collected to the town, city, or village from
11which the certification was received.
AB244, s. 16
12Section
16. 66.1105 (2) (j) of the statutes is amended to read:
AB244,7,1813
66.1105
(2) (j) "Tax incremental base" means the aggregate value, as equalized
14by the department of revenue, of all taxable property located within a tax
15incremental district on the date as of which the district is created, determined as
16provided in sub. (5) (b). The base of districts created before October 1,
1980, does not
17include the value of
property exempted under s. 70.111 (17) merchants'
18stock-in-trade, manufacturers' materials and finished products, and livestock.
AB244, s. 17
19Section
17. 67.101 (1) (b) of the statutes is amended to read:
AB244,7,2520
67.101
(1) (b) Beginning on January 1, 1973, except interest which is received
21by the city as a part of the aggregate amounts from the sale of capital assets,
22one-third of all interest money received by the city treasury on any invested city
23funds and one-third of all interest received by the city treasury on any other funds
24to the interest of which the city is entitled
including one-third of all interest received
25on delinquent personal property taxes.
AB244, s. 18
1Section
18. 70.01 of the statutes is amended to read:
AB244,8,12
270.01 General Real property taxes; upon whom levied. Taxes shall be
3levied, under this chapter, upon all
general real property in this state except property
4that is exempt from taxation. Real
estate taxes and personal property taxes are
5deemed to be levied when the tax roll in which they are included has been delivered
6to the local treasurer under s. 74.03. When so levied such taxes are a lien upon the
7property against which they are charged. That lien is superior to all other liens,
8except a lien under s. 292.31 (8) (i) or 292.81, and is effective as of January 1 in the
9year when the taxes are levied. Liens of special assessments of benefits for local
10improvements shall be in force as provided by the charter or general laws applicable
11to the cities that make the special assessments. In this chapter, unless the context
12requires otherwise, references to "this chapter" do not include ss. 70.37 to 70.395.
AB244, s. 19
13Section
19. 70.02 of the statutes is amended to read:
AB244,8,18
1470.02 Definition of general property. General property is all the taxable
15real
and personal property defined in
ss. s. 70.03
and 70.04 except that which is taxed
16under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
17includes manufacturing property subject to s. 70.995, but assessment of that
18property shall be made according to s. 70.995.
AB244, s. 20
19Section
20. 70.05 (5) (a) 1. of the statutes is amended to read:
AB244,8,2220
70.05
(5) (a) 1. "Assessed value" means with respect to each taxation district
21the total values established under
ss. s. 70.32
and 70.34, but excluding
22manufacturing property subject to assessment under s. 70.995.
AB244, s. 21
23Section
21. 70.05 (5) (a) 1m. of the statutes is amended to read:
AB244,9,224
70.05
(5) (a) 1m. "Class of property" means residential under s. 70.32 (2) (a) 1.;
25commercial under s. 70.32 (2) (a) 2.;
personal property; or the sum of undeveloped
1under s. 70.32 (2) (a) 5., agricultural forest under s. 70.32 (2) (a) 5m.
;, productive
2forest land under s. 70.32 (2) (a) 6.
, and other under s. 70.32 (2) (a) 7.
AB244, s. 22
3Section
22. 70.07 (6) of the statutes is amended to read:
AB244,9,204
70.07
(6) The board of assessors shall remain in session until all corrections
5and changes have been made, including all those resulting from investigations by
6committees of objections to valuations filed with the commissioner of assessments
7as provided in this subsection, after which the commissioner of assessments shall
8prepare the assessment rolls as corrected by the board of assessors and submit them
9to the board of review not later than the 2nd Monday in October. The person
10assessed, having been notified of the determination of the board of assessors as
11required in sub. (4), shall be deemed to have accepted the determination unless the
12person notifies the commissioner of assessments in writing, within 15 days from the
13date that the notice of determination was issued under sub. (4), of the desire to
14present testimony before the board of review. After the board of review has met, the
15commissioner of assessments may appoint committees of the board of assessors to
16investigate any objections to the amount or valuation of any real
or personal property
17which have been filed with the commissioner of assessments. The committees may
18at the direction of the commissioner of assessments report their investigation and
19recommendations to the board of review and any member of any such committee
20shall be a competent witness in any hearing before the board of review.
AB244, s. 23
21Section
23. 70.075 (6) of the statutes is amended to read:
AB244,9,2522
70.075
(6) The board of assessors shall remain in session until all corrections
23and changes have been made, including all those resulting from investigations by
24committees of objections to valuations filed with the city assessor as provided in this
25section, after which the city assessor shall prepare the assessment rolls as corrected
1by the board of assessors and submit them to the board of review not later than the
2last Monday in July. A person assessed who has been notified of the determination
3of the board of assessors as required in sub. (4) is deemed to have accepted such
4determination unless the person notifies the city assessor in writing, within 15 days
5from the date that the notice of determination was issued under sub. (4), of a desire
6to present testimony before the board of review. After the board of review meets, the
7city assessor may appoint committees of the board of assessors to investigate any
8objections to the amount or valuation of any real
or personal property which are
9referred to the city assessor by the board of review. The committees so appointed may
10at the city assessor's direction report their investigation and recommendations to the
11board of review and any member of any such committee shall be a competent witness
12in any hearing before the board of review.
AB244, s. 24
13Section
24. 70.10 of the statutes is amended to read:
AB244,10,21
1470.10 Assessment, when made, exemption. The assessor shall assess all
15real
and personal property as of the close of January 1 of each year. Except in cities
16of the 1st class and 2nd class cities that have a board of assessors under s. 70.075,
17the assessment shall be finally completed before the first Monday in April. All real
18property conveyed by condemnation or in any other manner to the state, any county,
19city, village or town by gift, purchase, tax deed or power of eminent domain before
20January 2 in such year shall not be included in the assessment. Assessment of
21manufacturing property subject to s. 70.995 shall be made according to that section.
AB244, s. 25
22Section
25. 70.11 (4m) (a) of the statutes is amended to read:
AB244,11,1323
70.11
(4m) (a) Real property owned and used
and personal property used 24exclusively for the purposes of any hospital of 10 beds or more devoted primarily to
25the diagnosis, treatment or care of the sick, injured, or disabled, which hospital is
1owned and operated by a corporation, voluntary association, foundation or trust,
2except an organization that is organized under s. 185.981 or ch. 611, 613 or 614 and
3that offers a health maintenance organization as defined in s. 609.01 (2) or a limited
4service health organization as defined in s. 609.01 (3) or an organization that is
5issued a certificate of authority under ch. 618 and that offers a health maintenance
6organization or a limited service health organization, no part of the net earnings of
7which inures to the benefit of any shareholder, member, director or officer, and which
8hospital is not operated principally for the benefit of or principally as an adjunct of
9the private practice of a doctor or group of doctors. This exemption does not apply
10to property used for commercial purposes, as a health and fitness center or as a
11doctor's office. The exemption for residential property shall be limited to dormitories
12of 12 or more units which house student nurses enrolled in a state accredited school
13of nursing affiliated with the hospital.
AB244, s. 26
14Section
26. 70.11 (9) of the statutes is amended to read:
AB244,12,215
70.11
(9) Memorials. All memorial halls and the real estate upon which the
16same are located, owned and occupied by any organization of United States war
17veterans organized pursuant to act of congress and domesticated in this state
18pursuant to the laws of this state, containing permanent memorial tablets with the
19names of former residents of any given town, village, city or county who lost their
20lives in the military or naval service of the state or the United States in any war
21inscribed thereon,
and all personal property owned by such organizations, and all
22buildings erected, purchased or maintained by any county, city, town or village as
23memorials under s. 45.72. The renting of such halls or buildings for public purposes
24shall not render them taxable, provided that all income derived therefrom be used
25for the upkeep and maintenance thereof. Where such hall or building is used in part
1for exempt purposes and in part for pecuniary profit, it shall be assessed for taxation
2to the extent of such use for pecuniary profit as provided in s. 70.1105 (1).
AB244, s. 27
3Section
27. 70.11 (11) of the statutes is amended to read:
AB244,12,74
70.11
(11) Bible camps. All real property not exceeding 30 acres
and the
5personal property situated therein, of any Bible camp conducted by a religious
6nonprofit corporation organized under the laws of this state, so long as the property
7is used for religious purposes and not for pecuniary profit of any individual.
AB244, s. 28
8Section
28. 70.11 (12) (b) of the statutes is amended to read:
AB244,12,139
70.11
(12) (b) Real property not exceeding 40 acres
and the personal property
10located thereon owned by units which are not organized in this state of the
11organizations listed in par. (a). No such unit which is not organized in this state may
12claim an exemption for more than a total of 80 rods of shoreline on lakes, rivers and
13streams.
AB244, s. 29
14Section
29. 70.11 (13) of the statutes is amended to read:
AB244,12,2115
70.11
(13) Cemeteries. Land owned by cemetery authorities, as defined in s.
16157.061 (2), and used exclusively as public burial grounds and tombs and
17monuments therein, and privately owned burial lots; land adjoining such burial
18grounds, owned and occupied exclusively by the cemetery authority for cemetery
19purposes;
personal property owned by any cemetery authority and necessary for the
20care and management of burial grounds; burial sites and contiguous lands which are
21cataloged under s. 157.70 (2) (a).
AB244, s. 30
22Section
30. 70.11 (15) of the statutes is amended to read: