Wisconsin Legislature: Property tax

Appeal of certain Tax Appeals Commission decisions may be made in circuit court where the taxpayer owns property or transacts business [A.Sub.Amdt.1: Sec.1287j, 1500b] - AB40

Biogas or synthetic gas energy systems: property tax exemption does not apply to property subject to a TIF agreement; JSCTE appendix report - AB709

Brookfield, Town of, authorized to create TIDs in the same way and under the same conditions as a city or village - Oc3 AB2

Brookfield, Town of, authorized to create TIDs in the same way and under the same conditions as a city or village - Oc3 SB2

Chippewa Valley RTA: authorization to create restored; referendum, sales and use tax, and property tax provisions - SB686

Cities may create a TID in territory recently annexed from a town under certain conditions - AB747

Counties may pass ordinance to increase sales and use tax if property tax levy is reduced, referendum provision - AB719

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - AB285

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - SB253

Forestation state property tax: DNR to withhold from payment to the taxation district re land in the district purchased by DNR; conservation fund provision [Sec. 1280-1283, 9332 (1); A.Sub.Amdt.1: further revisions, aid in lieu of taxes for land in the forest cropland program or Managed Forest Land Program determined, 1279d] - AB40

Funeral establishment or mausoleum located in a cemetery and cemetery authority receiving remuneration from a funeral establishment prohibitions eliminated; discrimination between funeral establishments and cemetery authorities that have no relationship prohibited; property tax provision; JSCTE appendix report - AB508

Levy upon property for delinquent taxes may be continuous or noncontinuous [Sec. 1445-1448] - AB40

Lighting installation program created re tax delinquent properties and properties in foreclosure; county board duties - AB623

Lighting installation program created re tax delinquent properties and properties in foreclosure; county board duties - SB487

Local levy limit reduced by amount of fees received for providing covered services: requirement repealed - AB308

Off-premises advertising sign not included in definition of real estate for property tax purposes [A.Sub.Amdt.1: Sec. 1278d-g, 9337 (10d)] - AB40

Personal property tax eliminated; JSCTE appendix report - AB911

Property tax credits: notices to municipalities modified [A.Sub.Amdt.1: Sec. 1513d, e, 1514c-f, 9337 (14q)] - AB40

Property tax deferral loan program: repayment requirements for veterans [A.Sub.Amdt.1: Sec. 2055e-i] - AB40

Property tax payments in 12 installments permitted for certain low income taxpayers - SB618

Property taxes: payments not delinquent if caused by a medical emergency, factors specified - AB207

Property taxes: payments not delinquent if caused by a medical emergency, factors specified - SB197

Public school financing law changes re general school aids formula, counting low-income pupils, per pupil adjustment, school aid factors, high-poverty aid, delayed school aid payments, per pupil aid, and revenue limits; eliminates school levy property tax credit and the first dollar property tax credit; DPI, DOA, LFB, and JCF duties - AB650

School board prohibited from using state aid or property tax revenue to publish information or promote a referendum to exceed the revenue limit - AB225

School levy property tax credit: lottery fund appropriation repealed [Sec. 464, 465, 1458, 1514, 9337 (14); A.Sub.Amdt.1: further revisions, technical correction, 1514g] - AB40

Short-term TID: procedure for creating; enterprise transfer prohibition and exception; DOR duties and total equalized value of taxable property provision - AB546

Short-term TID: procedure for creating; enterprise transfer prohibition and exception; DOR duties and total equalized value of taxable property provision - SB454

Somers, Town of, authorized to create TIDs in the same way and under the same conditions as a city or village - Oc3 AB3

Somers, Town of, authorized to create TIDs in the same way and under the same conditions as a city or village - Oc3 SB3

State payments to municipalities for municipal services revised - AB756

Tax incremental base of a TID: city or village may adopt a resolution asking DOR to redetermine in a decrement situation [A.Amdt.2: financial analysis and amending the project plan provisions added] - SB252

Tax incremental base of a TID: city or village may adopt a resolution asking DOR to redetermine in a decrement situation - AB289

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, carry-back of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing - Jr4 AB1

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, carry-back of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing [S.Amdt.1: net business loss carry-forward and depletion provisions added] - Jr4 SB1

Technical college districts' facilities, properties, assets, employees, and liabilities transferred to TCS Board; technical college district boards prohibited from levying property tax; TCS Board to develop transition plan to submit to JCF; sales and use tax increase; referendum required; LRB duties - AB177

TID and ERTID donor provisions created - AB416

TID and ERTID donor provisions created - SB342

TID number 1 in the Village of Wales: expenditure period and allocation period extended - AB255

TID number 1 in the Village of Wales: expenditure period and allocation period extended - SB220

TID number 2 in the Village of Biron authorized to allocate positive tax increments to TID number 3 - AB723

TID number 2 in the Village of Biron authorized to allocate positive tax increments to TID number 3 - SB555

TID number 3 in City of Marinette: expenditure period extended - SB21

TID number 3 in the City of Wausau: revisions re project plan amendments and time during which tax increments are allocated and expenditures for project costs are made - AB129

TID number 3 in the City of Wausau: revisions re project plan amendments and time during which tax increments are allocated and expenditures for project costs are made - SB85

TID number 3 in City of Marinette: expenditure period extended - AB2

TID project costs: definition modified to include certain parking structures - AB769

TID project costs: definition modified to include certain parking structures - SB615

TID project costs may include cash grants to a landlord in a tech park under certain conditions - AB548

TID project costs may include cash grants to a landlord in a tech park under certain conditions - SB456

TID requirements modified re sharing tax increments and limiting the participation of certain special purpose districts - AB4

TID revisions re disseminating annual report and value increment, public hearing on the report, evaluation of performance, levy limit increase upon dissolution, and extending the life and expenditure period in certain cases; ``project costs" definition modified - AB547

TID revisions re disseminating annual report and value increment, public hearing on the report, evaluation of performance, levy limit increase upon dissolution, and extending the life and expenditure period in certain cases; ``project costs" definition modified - SB455

Town authority to create a TID expanded and participation in a multijurisdictional TID (MJTID) permitted, conditions specified - AB806

Towns authorized to exercise all the powers of a city or village to create a TID under certain conditions - AB478

Towns authorized to exercise all the powers of a city or village to create a TID under certain conditions [S.Amdt.1: definitions and sewer service area provision added; S.Amdt.2: annexation provision added; S.Amdt.3: DOR duty re annexed territory; A.Amdt.2: town board approval of project plan conditions; A.Amdt.3: adds creating a TID in recently annexed territory, property tax exemption for biogas or synthetic gas energy systems and property subject to TIF agreement, and authorizing a TID to share tax increments with an environmental remediation tax increment district in same city of village] - SB338

Commercial property: DOR to assess for property tax purposes by request and under certain conditions [A.Sub.Amdt.1: Sec. 463d, 1287d, 9337 (2q)] - AB40

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - AB285

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - SB253

Interest charged on special assessments and interest rate on claims for unlawfully assessed property taxes revised; levy limit exception re debt service on certain special assessment B bond [A.Amdt.1: determination of interest re unlawfully assessed property taxes revised; S.Amdt.2: deletes material inserted by A.Amdt.1] - AB598

Property tax assessment objection provisions modified - AB576

Property tax assessment objection provisions modified [S.Sub.Amdt.1: further revisions, Tax Appeals Commission provisions removed; S.Amdt.1: timing of notices revised] - SB414

Razing a building: method by which a municipality may collect costs from property owner revised - AB415

Razing a building: method by which a municipality may collect costs from property owner revised - SB328

Aging cheese: property used for is considered manufacturing property and machinery and equipment used in the process of is exempt from property tax; JSCTE appendix report - AB167

Aging cheese: property used for is considered manufacturing property and machinery and equipment used in the process of is exempt from property tax; JSCTE appendix report - SB146

Aging natural cheese: property tax and income tax credit provisions [A.Sub.Amdt.1: Sec. 1278n, p, 1287g, h, 1345g, h, 1396g, h, 9337 (4q); deleted by A.Amdt.3] - AB40

Biogas energy systems: personal property tax exemption created; JSCTE appendix report [Sec. 1279, 9337 (10); A.Sub.Amdt.1: further revisions, synthetic gas added] - AB40

Biogas or synthetic gas energy systems: property tax exemption does not apply to property subject to a TIF agreement; JSCTE appendix report - AB709

Commercial radio or television station personal property: property, sales, and use tax exemptions created under certain conditions; JSCTE appendix report [A.Amdt.1: property tax provisions deleted] - AB5

Commercial radio or television station personal property: property, sales, and use tax exemptions created under certain conditions; JSCTE appendix report - SB34

County property tax levy exemption for towns on Madeline Island or Washington Island re airport operation or maintenance or public health or economic development services under certain condition; JSCTE appendix report - AB372

County property tax levy exemption for towns on Madeline Island or Washington Island re airport operation or maintenance or public health or economic development services under certain condition; JSCTE appendix report [S.Amdt.1: deadlines for applying and making a decision added; S.Amdt.2: Washington Island deleted; S.Amdt.3: increasing levy to compensate for exemption prohibited] - SB299

Deadline changed for certain reports from DOR and DOT re consumer price index, computer-related equipment exempt from property tax, and general transportation aids program - AB724

Jewish Community Centers of North America: property tax exemption created [A.Sub.Amdt.1: Sec. 1278j, 9337 (1d)] - AB40

Nonprofit entity payments to a political subdivision for potential services re tax-exempt property: the political subdivision is required to share with overlying taxation jurisdictions - AB522

Nonprofit resale store property tax exemption under certain conditions created; JSCTE appendix report - AB127

Nonprofit resale store property tax exemption under certain conditions created; JSCTE appendix report - SB113

Nonprofit theater in City of Madison: property tax exemption under certain conditions; JSCTE appendix report - SB65

Nonprofit youth baseball association property, building, and certain land: property tax exemption created; JSCTE appendix report - AB525

Nonprofit youth baseball association property, building, and certain land: property tax exemption created; JSCTE appendix report - SB499

Property tax-exempt computer and computer-related equipment: deadline for report from municipality to DOR on value of revised [Sec. 1512, 1513, 9337 (2)] - AB40

Rented personal property re heavy equipment for construction, mining, or forestry: property tax exemption under certain conditions; JSCTE appendix report - AB731

Rented personal property re heavy equipment for construction, mining, or forestry: property tax exemption under certain conditions; JSCTE appendix report - SB577

Resale store owned by nonprofit organization: property tax exemption created [A.Sub.Amdt.1: Sec. 1278k, 9337 (8d)] - AB40

Student housing facilities: property tax exemption for facilities owned by fraternities or sororities [A.Sub.Amdt.1: Sec. 1278h, i, 9337 (9d); A.Amdt.3: further revisions] - AB40

Towns authorized to exercise all the powers of a city or village to create a TID under certain conditions [S.Amdt.1: definitions and sewer service area provision added; S.Amdt.2: annexation provision added; S.Amdt.3: DOR duty re annexed territory; A.Amdt.2: town board approval of project plan conditions; A.Amdt.3: adds creating a TID in recently annexed territory, property tax exemption for biogas or synthetic gas energy systems and property subject to TIF agreement, and authorizing a TID to share tax increments with an environmental remediation tax increment district in same city of village] - SB338