2021 - 2022 LEGISLATURE
March 23, 2021 - Introduced by Representatives Knodl, Armstrong, Allen,
Brandtjen, Brooks, Cabral-Guevara, Callahan, Dallman, Dittrich,
Duchow, Edming, Gundrum, Horlacher, James, Krug, Kuglitsch,
Magnafici, Moses, Murphy, Neylon, Novak, Oldenburg, Pronschinske,
Ramthun, Rozar, Sanfelippo, Schraa, Skowronski, Sortwell, Summerfield,
Tauchen, Thiesfeldt, Tittl, VanderMeer, Wichgers and Zimmerman,
cosponsored by Senators Stroebel, Testin, Felzkowski, Jacque, Marklein,
Nass, Wanggaard and Feyen. Referred to Committee on Ways and Means.
1An Act to repeal
70.13 (3), 70.13 (7), 70.35, 70.36 and 70.47 (15); to renumber
79.096 (1); to renumber and amend
79.096 (2) (a); to amend
26.03 (1m) (b) 3
(intro.), 70.17 (1), 79.096 (3) and 978.05 (6) (a); and to create
70.111 (28), 70.17 4
(3), 79.096 (1) (b) and 79.096 (2) (a) 2. of the statutes; relating to: eliminating
5the personal property tax and making an appropriation.
Analysis by the Legislative Reference Bureau
Under current law, beginning with the property tax assessments as of January
1, 2018, machinery, tools, and patterns, not including those items used in
manufacturing, are exempt from the personal property tax. However, beginning in
2019, the state pays each taxing jurisdiction an amount equal to the property taxes
levied on those items of personal property for the property tax assessments as of
January 1, 2017.
Under the bill, beginning with the property tax assessments as of January 1,
2021, no items of personal property will be subject to the property tax. Beginning in
2022, the state will pay each taxing jurisdiction an additional amount equal to the
property taxes levied on the items made exempt under the bill for the property tax
assessments as of January 1, 2020. Beginning in 2023, each taxing jurisdiction will
receive a payment to compensate it for its loss in personal property revenue equal
to the payment it received in the previous year.
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:
26.03 (1m) (b) (intro.) of the statutes is amended to read:
(b) (intro.) Paragraph (a) 1. does not apply to a person harvesting 3
raw forest products on public lands, as defined in s. 70.13 (7),
to a person 4
harvesting raw forest products for fuel wood for his or her home consumption, to a 5
person harvesting for the purpose of clearing the land for agricultural use or to a 6
person harvesting from the person's own land, any of the following:
70.111 (28) of the statutes is created to read:
70.111 (28) All personal property.
Beginning with the property tax 9
assessments as of January 1, 2021, all personal property.
(b) A taxing jurisdiction may include the most recent valuation of personal 11
property described under par. (a) that is located in the taxing jurisdiction for 12
purposes of complying with debt limitations applicable to the jurisdiction.
70.13 (3) of the statutes is repealed.
70.13 (7) of the statutes is repealed.
70.17 (1) of the statutes is amended to read:
Real property shall be entered in the name of the owner, if known to 17
the assessor, otherwise to the occupant thereof if ascertainable, and otherwise 18
without any name. The person holding the contract or certificate of sale of any real 19
property contracted to be sold by the state, but not conveyed, shall be deemed the 20
owner for such purpose. The undivided real estate of any deceased person may be 21
entered to the heirs of such person without designating them by name. The real
estate of an incorporated company shall be entered in the same manner as that of an 2
individual. Improvements Except as provided in sub. (3), buildings
on leased lands 3
may be assessed either as real property or personal property.
70.17 (3) of the statutes is created to read:
Beginning with the property tax assessments as of January 1, 2021, 6
manufactured and mobile homes, not otherwise exempt from taxation under s. 7
66.0435 (3), buildings on leased lands, buildings on exempt lands, buildings on forest 8
croplands, and buildings on managed forest lands shall be assessed as real property. 9
If buildings, but not the underlying land, are leased to a person other than the 10
landowner or if the buildings are owned by a person other than the landowner, the 11
assessor may create a separate tax parcel for the buildings and assess the buildings 12
as real property to the lessee or owner of the buildings. The assessor may also create 13
tax parcel for buildings on exempt lands, buildings on forest croplands, and buildings 14
on managed forest lands and assess the buildings as real property to the lessee or 15
owner of the buildings.
70.35 of the statutes is repealed.
70.36 of the statutes is repealed.
70.47 (15) of the statutes is repealed.
79.096 (1) of the statutes is renumbered 79.096 (1) (a).
79.096 (1) (b) of the statutes is created to read:
Beginning in 2022, and in each year thereafter, the department 22
of administration shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c), 23
an amount equal to the property taxes levied on the items of personal property 24
described under s. 70.111 (28) (a) for the property tax assessments as of January 1, 25
79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.) 2
and amended to read:
(a) (intro.) Each municipality shall report to the department of 4
revenue, in the time and manner determined by the department, the amount of the 5
property taxes levied on the items following on behalf of the municipality and on
6behalf of other taxing jurisdictions:
71. All items
of personal property described under s. 70.111 (27) (b) for the 8
property tax assessments as of January 1, 2017, on behalf of the municipality and
9on behalf of other taxing jurisdictions
79.096 (2) (a) 2. of the statutes is created to read:
(a) 2. All items of personal property described under s. 70.111 (28) 12
(a) for the property tax assessments as of January 1, 2020.
79.096 (3) of the statutes is amended to read:
Each taxing jurisdiction shall attribute to each tax incremental 15
district within the taxing jurisdiction the district's proportionate share of the amount 16
the taxing jurisdiction receives under sub. (1), except that this subsection does not
17apply after. After
the district closes the taxing jurisdiction shall not attribute a
18proportionate share of the amount it receives under sub. (1) to the district and shall
19retain the amount it receives under sub. (1)
978.05 (6) (a) of the statutes is amended to read:
(a) Institute, commence or appear in all civil actions or special 22
proceedings under and perform the duties set forth for the district attorney under ch. 23
980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36,
89.08, 103.92 (4), 24
109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86, 25
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 2
938 as the judge may request and perform all appropriate duties and appear if the 3
district attorney is designated in specific statutes, including matters within chs. 782, 4
976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority 5
of the county board to designate, under s. 48.09 (5), that the corporation counsel 6
provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6) 7
or 938.09 (6), the district attorney as an appropriate person to represent the interests 8
of the public under s. 48.14 or 938.14.