AB911,93 7Section 93. 71.17 (2) of the statutes is amended to read:
AB911,31,178 71.17 (2) Lien on trust estate; income taxes levied against beneficiary. All
9income taxes levied against the income of beneficiaries shall be a lien on that portion
10of the trust estate or interest therein from which the income taxed is derived, and
11such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
12same become delinquent. Every person who, as a fiduciary under the provisions of
13this subchapter, pays an income tax shall have all the rights and remedies of
14reimbursement for any taxes assessed against him or her or paid by him or her in
15such capacity, as provided in s. 70.19 (1) and (2)
has a right of action against the
16beneficiary for whom the tax is paid and has a lien on the beneficiary's property for
17the amount of the taxes paid
.
AB911,94 18Section 94. 71.52 (7) of the statutes is amended to read:
AB911,33,1619 71.52 (7) "Property taxes accrued" means real or personal property taxes or
20monthly municipal permit fees under s. 66.0435 (3) (c), exclusive of special
21assessments, delinquent interest and charges for service, levied on a homestead
22owned by the claimant or a member of the claimant's household. "Real or personal
23property taxes" means those levied under ch. 70, less the tax credit, if any, afforded
24in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons
25or entities as joint tenants or tenants in common or is owned as marital property or

1survivorship marital property and one or more such persons, entities or owners is not
2a member of the claimant's household, property taxes accrued is that part of property
3taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10,
4that reflects the ownership percentage of the claimant and the claimant's household,
5except that if a homestead is owned by 2 or more natural persons or if 2 or more
6natural persons have an interest in a homestead, one or more of whom is not a
7member of the claimant's household, and the claimant has a present interest, as that
8term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
9that transferred the homestead or interest in the homestead to the claimant to pay
10the entire amount of property taxes levied on the homestead, property taxes accrued
11is property taxes accrued levied on such homestead, reduced by the tax credit under
12s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
13no effect in computing property taxes accrued for a person whose homestead is not
14the same as the homestead of that person's spouse. For purposes of this subsection,
15property taxes are "levied" when the tax roll is delivered to the local treasurer for
16collection. If a homestead is sold or purchased during the calendar year of the levy,
17the property taxes accrued for the seller and the buyer are the amount of the tax levy
18prorated to each in proportion to the periods of time each both owned and occupied
19the homestead during the year to which the claim relates. The seller may use the
20closing agreement pertaining to the sale of the homestead, the property tax bill for
21the year before the year to which the claim relates or the property tax bill for the year
22to which the claim relates as the basis for computing property taxes accrued, but
23those taxes are allowable only for the portion of the year during which the seller
24owned and occupied the sold homestead. If a household owns and occupies 2 or more
25homesteads in the same calendar year, property taxes accrued is the sum of the

1prorated property taxes accrued attributable to the household for each of such
2homesteads. If the household owns and occupies the homestead for part of the
3calendar year and rents a homestead for part of the calendar year, it may include both
4the proration of taxes on the homestead owned and rent constituting property taxes
5accrued with respect to the months the homestead is rented in computing the amount
6of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
7or multidwelling building, property taxes accrued are the percentage of the property
8taxes accrued on that part of the multipurpose or multidwelling building occupied
9by the household as a principal residence plus that same percentage of the property
10taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
11necessary for use of the multipurpose or multidwelling building as a principal
12residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
13of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
14of the land contiguous to the claimant's principal residence and include the property
15taxes accrued on all improvements to real property located on such land, except as
16the limitations of s. 71.54 (2) (b) apply.
AB911,95 17Section 95. 71.80 (1) (a) of the statutes is amended to read:
AB911,33,2118 71.80 (1) (a) The department shall assess incomes as provided in this chapter,
19and in performance of such duty the department shall possess all powers now or
20hereafter granted by law to the department in the assessment of personal property
21and also the power to
may estimate incomes.
AB911,96 22Section 96. 71.91 (5m) (a) of the statutes is renumbered 71.91 (5m).
AB911,97 23Section 97. 71.91 (5m) (b) of the statutes is repealed.
AB911,98 24Section 98. 73.03 (20) of the statutes is amended to read:
AB911,34,20
173.03 (20) To investigate all delinquent personal property, death and estate,
2income, or franchise taxes and surtaxes in the state , and the possibility of the
3collection of them, and to require taxing officials, including town treasurers, county
4treasurers, sheriffs, and district attorneys, to institute proceedings, actions, and
5prosecutions for the collection of delinquent taxes so that the amount of delinquent
6taxes shall be reduced to the minimum. In carrying out this subsection the
7department of revenue may examine or cause to be examined by any agent,
8employee, or representative designated by it for that purpose, any books, papers,
9records, or memoranda of any corporation, limited liability company, partnership, or
10individual bearing upon the collection of any delinquent taxes and may require the
11attendance of the officials of any corporation or limited liability company or of any
12other person having knowledge in the premises and may take testimony and require
13proof material for their information upon any matter that they deem of value for the
14purpose of enforcing the payment of delinquent taxes. The department of revenue
15may also perform other duties and adopt other procedures that may be necessary to
16carry out this subsection and direct that proceedings, actions, and prosecutions be
17instituted to enforce the laws relating to the collection of delinquent taxes of every
18kind. To this end, the department of justice shall, upon the request of the department
19of revenue, conduct such actions, proceedings, or prosecutions or assist the local
20town, city, village, or county officials in them or assist the district attorneys.
AB911,99 21Section 99. 73.06 (3) of the statutes is amended to read:
AB911,35,1222 73.06 (3) The department of revenue, through its supervisors of equalization,
23shall examine and test the work of assessors during the progress of their assessments
24and ascertain whether any of them is assessing property at other than full value or
25is omitting property subject to taxation from the roll. The department and such

1supervisors shall have the rights and powers of a local assessor for the examination
2of persons and property and for the discovery of property subject to taxation. If any
3property has been omitted or not assessed according to law, they shall bring the same
4to the attention of the local assessor of the proper district and if such local assessor
5shall neglect or refuse to correct the assessment they shall report the fact to the board
6of review. If it discovers errors in identifying or valuing property that is exempt
7under s. 70.11 (39) or (39m), the department shall change the specification of the
8property as taxable or exempt and shall change the value of the property. All
9disputes between the department, municipalities and property owners about the
10taxability or value of property that is reported under s. 79.095 (2) (a) or of the
11property under s. 70.995 (12r) shall be resolved by using the procedures under s.
1270.995 (8).
AB911,100 13Section 100. 74.05 (1) of the statutes is amended to read:
AB911,35,1714 74.05 (1) Definition. In this section, "error in the tax roll" means an error in
15the description of any real or personal property, in the identification of the owner or
16person to whom the property is assessed or in the amount of the tax or an error
17resulting from a palpably erroneous entry in the assessment roll.
AB911,101 18Section 101. 74.09 (2) of the statutes is amended to read:
AB911,35,2119 74.09 (2) Preparation. The clerk of the taxation district shall prepare the real
20and personal property tax bills. The form of the property tax bill shall be prescribed
21by the department of revenue and shall be uniform.
AB911,102 22Section 102. 74.11 (4) of the statutes is repealed.
AB911,103 23Section 103. 74.11 (6) (a) of the statutes is amended to read:
AB911,36,3
174.11 (6) (a) Payments made on or before January 31 and payments of taxes
2on improvements on leased land that are assessed as personal property
shall be
3made to the taxation district treasurer.
AB911,104 4Section 104. 74.11 (10) (a) of the statutes is amended to read:
AB911,36,85 74.11 (10) (a) If all special assessments, special charges, and special taxes and
6personal property taxes
due under sub. (3) or (4) are not paid in full on or before the
7due date, the amounts unpaid are delinquent as of the day after the due date of the
8first installment or of the lump-sum payment.
AB911,105 9Section 105. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
AB911,106 10Section 106. 74.11 (11) (b) of the statutes is repealed.
AB911,107 11Section 107. 74.11 (12) (a) (intro.) of the statutes is amended to read:
AB911,36,1512 74.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
13district treasurer or county treasurer receives a payment from a taxpayer which is
14not sufficient to pay all amounts due, the treasurer shall apply the payment to the
15amounts due, including interest and penalties, in the following order:
AB911,108 16Section 108. 74.11 (12) (a) 1g. of the statutes is repealed.
AB911,109 17Section 109. 74.11 (12) (b) of the statutes is amended to read:
AB911,36,2018 74.11 (12) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
19purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies
20under this section.
AB911,110 21Section 110. 74.11 (12) (d) of the statutes is repealed.
AB911,111 22Section 111. 74.12 (6) of the statutes is repealed.
AB911,112 23Section 112. 74.12 (7) of the statutes is amended to read:
AB911,37,424 74.12 (7) Delinquent first installment. If the first installment of real
25property taxes, personal property taxes on improvements on leased land or special

1assessments to which an installment option pertains is not paid on or before 5
2working days after January 31, the entire amount of the remaining unpaid taxes or
3special assessments to which an installment option pertains on that parcel is
4delinquent as of February 1.
AB911,113 5Section 113. 74.12 (8) of the statutes is amended to read:
AB911,37,126 74.12 (8) Delinquent 2nd or subsequent installment. If the 2nd or any
7subsequent installment payment of real property taxes, personal property taxes on
8improvements on leased land
or special assessments to which an installment option
9pertains is not paid by 5 working days after the due date specified in the ordinance,
10the entire amount of the remaining unpaid taxes or special assessments to which an
11installment option pertains on that parcel is delinquent as of the first day of the
12month after the payment is due and interest and penalties are due under sub. (10).
AB911,114 13Section 114. 74.12 (9) (a) of the statutes is amended to read:
AB911,37,1714 74.12 (9) (a) If all special assessments to which an installment option does not
15pertain, special charges, and special taxes and personal property taxes that are due
16under sub. (5) or (6) are not paid in full on or before 5 working days after January
1731, the amounts unpaid are delinquent as of February 1.
AB911,115 18Section 115. 74.12 (10) (a) of the statutes is amended to read:
AB911,37,2319 74.12 (10) (a) All real property taxes, special assessments, special charges and
20special taxes that become delinquent and are paid on or before July 31, and all
21delinquent personal property taxes, whenever paid,
shall be paid, together with
22interest and penalties charged from the preceding February 1, to the taxation district
23treasurer.
AB911,116 24Section 116. 74.12 (11) (a) (intro.) of the statutes is amended to read:
AB911,38,4
174.12 (11) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
2district treasurer or county treasurer receives a payment from a taxpayer which is
3not sufficient to pay all amounts due, the treasurer shall apply the payment to the
4amounts due, including interest and penalties, in the following order:
AB911,117 5Section 117. 74.12 (11) (a) 1g. of the statutes is repealed.
AB911,118 6Section 118. 74.12 (11) (b) of the statutes is amended to read:
AB911,38,97 74.12 (11) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
8purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies
9under this section.
AB911,119 10Section 119. 74.12 (11) (d) of the statutes is repealed.
AB911,120 11Section 120. 74.13 (1) (b) of the statutes is amended to read:
AB911,38,1412 74.13 (1) (b) Except as provided in sub. (3), general General property taxes,
13special assessments, special charges and special taxes may be paid in advance of the
14levy during the period from August 1 until the 3rd Monday in December.
AB911,121 15Section 121. 74.13 (3) of the statutes is repealed.
AB911,122 16Section 122. 74.25 (1) (b) (intro.) and 2. of the statutes are consolidated,
17renumbered 74.25 (1) (b) 1m. and amended to read:
AB911,38,2418 74.25 (1) (b) 1m. After making the distribution under par. (a), the taxation
19district treasurer shall do all of the following: 2. Pay pay to each taxing jurisdiction
20within the district its proportionate share of real property taxes, except that the
21treasurer shall pay the state's proportionate share to the county. As part of that
22distribution, the taxation district treasurer shall retain for the taxation district and
23for each tax incremental district within the taxation district its proportionate share
24of real property taxes.
AB911,123 25Section 123. 74.25 (1) (b) 1. of the statutes is repealed.
AB911,124
1Section 124. 74.25 (1) (b) 3. of the statutes is amended to read:
AB911,39,82 74.25 (1) (b) 3. Pay to each taxing jurisdiction within the district its
3proportionate share of taxes on improvements on leased land, except that the
4treasurer shall pay the state's proportionate share to the county and except the
5taxation district may pay in full all taxes on improvements on leased land, as
6provided with subd. 1
. As part of that distribution, the taxation district treasurer
7shall allocate to each tax incremental district within the taxation district its
8proportionate share of taxes on improvements on leased land.
AB911,125 9Section 125. 74.27 of the statutes is amended to read:
AB911,39,13 1074.27 March settlement between counties and the state. On or before
11March 15, the county treasurer shall send to the secretary of administration the
12state's proportionate shares share of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1.
13and 2
.
AB911,126 14Section 126. 74.29 (2) of the statutes is amended to read:
AB911,39,2315 74.29 (2) On or before August 20, a taxation district treasurer who has not paid
16in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. 3. or under
17s. 74.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all
18taxes on improvements on leased land included in the tax roll which have not
19previously been paid to, or retained by, the taxing jurisdiction, except that the
20treasurer shall pay the state's proportionate share to the county. As part of that
21distribution, the taxation district treasurer shall allocate to each tax incremental
22district within the taxation district its proportionate share of taxes on improvements
23on leased land.
AB911,127 24Section 127. 74.30 (1) (i) of the statutes is repealed.
AB911,128 25Section 128. 74.30 (1m) of the statutes is amended to read:
AB911,40,3
174.30 (1m) March settlement between counties and the state. On or before
2March 15, the county treasurer shall send to the secretary of administration the
3state's proportionate shares share of taxes under sub. (1) (i) and (j).
AB911,129 4Section 129. 74.35 (2m) of the statutes is amended to read:
AB911,40,85 74.35 (2m) Exclusive procedure. A claim that property is exempt, other than
6a claim that property is exempt under s. 70.11 (21) or (27), may be made only in an
7action under this section. Such a claim may not be made by means of an action under
8s. 74.33 or an action for a declaratory judgment under s. 806.04.
AB911,130 9Section 130. 74.35 (5) (d) of the statutes is amended to read:
AB911,40,1210 74.35 (5) (d) No claim may be made under this section based on the contention
11that the tax was unlawful because the property is exempt from taxation under s.
1270.11 (21) or (27).
AB911,131 13Section 131. 74.42 of the statutes is repealed.
AB911,132 14Section 132. 74.47 (3) (e) of the statutes is repealed.
AB911,133 15Section 133. 74.55 of the statutes is repealed.
AB911,134 16Section 134. 74.83 of the statutes is amended to read:
AB911,40,25 1774.83 Agreements. Any 1st class city may enter into agreements to pay
18delinquent state, county, metropolitan sewerage district and technical college
19district real or personal property taxes, including accrued interest and penalties
20thereon, applicable to property located in that city at any stage in the proceedings
21for collection and enforcement of those taxes and thereafter collect and enforce those
22taxes, including interest and penalties on them, in its own name in accordance with
23any of the procedures or remedies applicable to the collection and enforcement of
24delinquent city, state, county, metropolitan sewerage district and technical college
25district taxes under this chapter and ch. 75.
AB911,135
1Section 135. 74.87 (3) (a) of the statutes is renumbered 74.87 (3) and amended
2to read:
AB911,41,123 74.87 (3) The common council of a city may, by ordinance, permit payment in
410 equal installments, without interest, of general property taxes, special charges
5and special assessments of the city, other than for special assessments for which no
6payment extension is allowed. Each installment shall be paid on or before the last
7day of each month from January through October. Taxes on personal property may
8be paid in installments under this subsection if, on or before January 31 of the year
9in which the tax becomes due, the taxpayer has first paid to the city treasurer taxes
10on personal property levied by all taxing jurisdictions other than the city.
The
11amounts and time of payment of city general property taxes, special assessments and
12charges in the city tax roll shall be as provided in the charter of the city.
AB911,136 13Section 136. 76.02 (2m) of the statutes is created to read:
AB911,41,2214 76.02 (2m) "Computers and computer-related equipment" includes
15mainframe computers, minicomputers, personal computers, networked personal
16computers, servers, terminals, monitors, disk drives, electronic peripheral
17equipment, tape drives, printers, cash registers, fax machines that are not also
18copiers, basic operational programs, systems software, and prewritten software.
19"Computers and computer-related equipment" excludes custom software, copiers,
20equipment with embedded computerized components, and telephone systems,
21including equipment that is used to provide telecommunications services, as defined
22in s. 76.80 (3).
AB911,137 23Section 137. 76.02 (4m) of the statutes is created to read:
AB911,41,2524 76.02 (4m) "Motor vehicle" includes all of the following and any trailer or
25semitrailer used with any of the following:
AB911,42,1
1(a) An automobile.
AB911,42,22 (b) A motor bicycle.
AB911,42,33 (c) A motor bus.
AB911,42,44 (d) A motorcycle.
AB911,42,55 (e) A motor truck.
AB911,42,66 (f) A moped.
AB911,42,77 (g) A road tractor.
AB911,42,88 (h) A school bus.
AB911,42,99 (i) A snowmobile.
AB911,42,1010 (j) A truck tractor.
AB911,138 11Section 138. 76.025 (1) of the statutes is amended to read:
AB911,42,2412 76.025 (1) The property taxable under s. 76.13 shall include all franchises, and
13all real and personal property of the company used or employed in the operation of
14its business, excluding property that is exempt from the property tax under s. 70.11
15(39) and (39m), such
computers and computer-related equipment, motor vehicles as
16are exempt under s. 70.112 (5)
, and treatment plant and pollution abatement
17equipment property exempt under s. 70.11 (21). The taxable property shall include
18all title and interest of the company referred to in such property as owner, lessee, or
19otherwise, and in case any portion of the property is jointly used by 2 or more
20companies, the unit assessment shall include and cover a proportionate share of that
21portion of the property jointly used so that the assessments of the property of all
22companies having any rights, title, or interest of any kind or nature whatsoever in
23any such property jointly used shall, in the aggregate, include only one total full
24value of such property.
AB911,139 25Section 139. 76.03 (1) of the statutes is amended to read:
AB911,43,4
176.03 (1) The property, both real and personal, including all rights, franchises,
2and privileges used in and necessary to the prosecution of the business of any
3company enumerated in s. 76.02 shall be deemed personal property for the purposes
4of taxation, and
shall be valued and assessed together as a unit.
AB911,140 5Section 140. 76.07 (4g) (c) 1. of the statutes is amended to read:
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