2011 - 2012 LEGISLATURE
August 30, 2011 - Introduced by Senators Lasee and
Galloway, cosponsored by
Representatives Thiesfeldt, Kapenga, Kooyenga, Craig, Strachota and
LeMahieu. Referred to Committee on Public Health, Human Services, and
1An Act to amend
71.54 (1) (f) (intro.), 71.54 (1) (g) (intro.) and 71.75 (2); and to
71.55 (10) and 71.55 (11) of the statutes; relating to: restricting
3eligibility for the homestead tax credit.
Analysis by the Legislative Reference Bureau
Generally, under current law, an individual who lives for an entire year in
housing that is exempt from property taxes is not eligible to claim the homestead tax
credit. If such a claimant lives in tax-exempt housing for only part of a year, the
claimant may claim the credit for the part of the year in which he or she lived in
housing that was subject to property taxes.
Under this bill, a claimant must reduce by one-twelfth the homestead tax
credit for which he or she is otherwise eligible for each month, during the year to
which the claim relates, the claimant or the claimant's spouse receives a housing
subsidy under Section 8 of the federal government's general program of assisted
Generally, under current law, an individual may file an amended income tax
return within four years of the return's original unextended due date to claim a
refund that was not claimed when the return was originally filed. Under this bill,
a claimant may not file an amended return to claim the homestead tax credit.
For further information see the state 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:
(f) 2001 to 2011.
(intro.) Subject to sub. (2m) and s. 71.55 (10)
, the 4
amount of any claim filed in 2001 to 2011 and based on property taxes accrued or rent 5
constituting property taxes accrued during the previous year is limited as follows:
(g) 2012 and thereafter.
(intro.) The Subject to s. 71.55 (10), the 9
amount of any claim filed in 2012 and thereafter and based on property taxes accrued 10
or rent constituting property taxes accrued during the previous year is limited as 11
SB175, s. 3
71.55 (10) of the statutes is created to read:
71.55 (10) Subsidized housing.
A claimant shall reduce by one-twelfth the 14
amount of the credit he or she is otherwise eligible for under s. 71.54 for each month 15
for which the claimant or any member of the claimant's household receives a housing 16
subsidy from the federal government under subchapter I of chapter 8 of title 42 of the 17
United States Code, in the year to which the claim relates.
SB175, s. 4
71.55 (11) of the statutes is created to read:
71.55 (11) Amended returns prohibited.
A claimant may not file an amended 20
return under s. 71.75 (2) for the purpose of claiming a refund for a credit for which 21
the claimant is otherwise eligible under this subchapter.
SB175, s. 5
71.75 (2) of the statutes is amended to read:
With respect to income taxes and franchise taxes, except as otherwise 3
provided in subs. (5) and (9) and ss. 71.30 (4) and, 71.55 (11), and
71.77 (5) and (7) 4
(b), refunds may be made if the claim therefor is filed within 4 years of the 5
unextended date under this section on which the tax return was due.
(1) This act first applies to claims filed for years beginning on January 1 of the 8
year in which this subsection takes effect, except that if this subsection takes effect 9
after July 31 this act first applies to claims filed for years beginning on January 1 10
of the year following the year in which this subsection takes effect.