SB2,4 12Section 4 . 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
SB2,3,1513 33.01 (9) (am) 1. A person whose name appears as an owner of real property
14on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before
15the 3rd Monday in December of the previous year.
SB2,3,1916 2. The spouse of a person whose name appears as an owner of real property on
17the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the
183rd Monday in December of the previous year if the spouse is referred to on that tax
19roll.
SB2,5 20Section 5 . 33.01 (9) (ar) 1. of the statutes is amended to read:
SB2,3,2321 33.01 (9) (ar) 1. The person's name appears as an owner of real property on the
22tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
23Monday in December of the previous year.
SB2,6 24Section 6 . 33.01 (9) (b) 1. of the statutes is amended to read:
SB2,4,3
133.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
2roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
3Monday in December of the previous year; or
SB2,7 4Section 7 . 60.85 (1) (f) of the statutes is repealed.
SB2,8 5Section 8 . 60.85 (1) (h) 1. c. of the statutes is amended to read:
SB2,4,96 60.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
7resulting from the sale or lease as lessor by the town of real or personal property
8within a tax incremental district for consideration which is less than its cost to the
9town.
SB2,9 10Section 9 . 60.85 (1) (o) of the statutes is amended to read:
SB2,4,1211 60.85 (1) (o) “Taxable property" means all real and personal taxable property
12located in a tax incremental district.
SB2,10 13Section 10. 60.85 (5) (j) of the statutes is created to read:
SB2,4,2014 60.85 (5) (j) Upon receiving a written application from the town clerk, in a form
15prescribed by the department of revenue, the department shall recalculate the base
16value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to
17remove the value of the personal property. A request received under this paragraph
18no later than October 31 is effective in the year following the year in which the
19request is made. A request received after October 31 is effective in the 2nd year
20following the year in which the request is made.
SB2,11 21Section 11. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
SB2,5,322 66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
23(b), each licensing authority shall collect from each unit occupying space or lots in a
24community in the licensing authority, except from recreational mobile homes as
25provided under par. (cm), from manufactured and mobile homes that constitute

1improvements to real property under s. 70.043 (1), from recreational vehicles as
2defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a
3monthly municipal permit fee computed as follows:
SB2,12 4Section 12. 66.0435 (3) (g) of the statutes is amended to read:
SB2,5,75 66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall
6be treated as a default in payment of personal property tax and is subject to all
7procedures and penalties applicable under chs. 70 and 74.
SB2,13 8Section 13. 66.0435 (9) of the statutes is amended to read:
SB2,5,189 66.0435 (9) Municipalities; monthly municipal permit fees on recreational
10mobile homes and recreational vehicles.
A licensing authority may assess monthly
11municipal permit fees at the rates under this section on recreational mobile homes
12and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile
13homes and recreational vehicles that are located in campgrounds licensed under s.
1497.67, recreational mobile homes that constitute improvements to real property
15under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are
16located on land where the principal residence of the owner of the recreational mobile
17home or recreational vehicle is located, regardless of whether the recreational mobile
18home or recreational vehicle is occupied during all or part of any calendar year.
SB2,14 19Section 14 . 66.1105 (2) (d) of the statutes is repealed.
SB2,15 20Section 15 . 66.1105 (2) (f) 1. c. of the statutes is amended to read:
SB2,5,2321 66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
22resulting from the sale or lease as lessor by the city of real or personal property within
23a tax incremental district for consideration which is less than its cost to the city.
SB2,16 24Section 16 . 66.1105 (5) (j) of the statutes is created to read:
SB2,6,7
166.1105 (5) (j) Upon receiving a written application from the city clerk, in a
2form prescribed by the department of revenue, the department shall recalculate the
3base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)
4to remove the value of the personal property. A request received under this
5paragraph no later than October 31 is effective in the year following the year in which
6the request is made. A request received after October 31 is effective in the 2nd year
7following the year in which the request is made.
SB2,17 8Section 17 . 66.1106 (1) (k) of the statutes is amended to read:
SB2,6,109 66.1106 (1) (k) “Taxable property" means all real and personal taxable property
10located in an environmental remediation tax incremental district.
SB2,18 11Section 18. 66.1106 (4) (e) of the statutes is created to read:
SB2,6,1812 66.1106 (4) (e) Upon receiving a written application from the clerk of a political
13subdivision, in a form prescribed by the department of revenue, the department shall
14recalculate the base value of a tax incremental district affected by 2023 Wisconsin
15Act .... (this act) to remove the value of the personal property. A request received
16under this paragraph no later than October 31 is effective in the year following the
17year in which the request is made. A request received after October 31 is effective
18in the 2nd year following the year in which the request is made.
SB2,19 19Section 19. 70.015 of the statutes is created to read:
SB2,6,21 2070.015 Sunset. Beginning with the property tax assessments as of January
211, 2023, no tax shall be levied under this chapter on personal property.
SB2,20 22Section 20 . 70.02 of the statutes is amended to read:
SB2,7,2 2370.02 Definition of general property. General property is all the taxable
24real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
25under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property

1includes manufacturing property subject to s. 70.995, but assessment of that
2property shall be made according to s. 70.995.
SB2,21 3Section 21 . 70.043 (1) of the statutes is renumbered 70.043.
SB2,22 4Section 22 . 70.043 (2) of the statutes is repealed.
SB2,23 5Section 23 . 70.05 (5) (a) 1. of the statutes is amended to read:
SB2,7,86 70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
7the total values established under ss. s. 70.32 and 70.34, but excluding
8manufacturing property subject to assessment under s. 70.995.
SB2,24 9Section 24 . 70.111 (28) of the statutes is created to read:
SB2,7,1210 70.111 (28) Business and manufacturing personal property. (a) Beginning
11with the property tax assessments as of January 1, 2023, all business and
12manufacturing personal property.
SB2,7,1513 (b) A taxing jurisdiction may include the most recent valuation of personal
14property described under par. (a) that is located in the taxing jurisdiction for
15purposes of complying with debt limitations applicable to the jurisdiction.
SB2,25 16Section 25 . 70.13 (3) of the statutes is repealed.
SB2,26 17Section 26 . 70.13 (7) of the statutes is repealed.
SB2,27 18Section 27 . 70.17 (1) of the statutes is amended to read:
SB2,8,319 70.17 (1) Real property shall be entered in the name of the owner, if known to
20the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
21without any name. The person holding the contract or certificate of sale of any real
22property contracted to be sold by the state, but not conveyed, shall be deemed the
23owner for such purpose. The undivided real estate of any deceased person may be
24entered to the heirs of such person without designating them by name. The real
25estate of an incorporated company shall be entered in the same manner as that of an

1individual. Improvements Except as provided in sub. (3), buildings, improvements,
2and fixtures
on leased lands may be assessed either as real property or personal
3property.
SB2,28 4Section 28 . 70.17 (3) of the statutes is created to read:
SB2,8,215 70.17 (3) Beginning with the property tax assessments as of January 1, 2023,
6manufactured and mobile homes, not otherwise exempt from taxation under s.
766.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
8improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
9on forest croplands, and buildings, improvements, and fixtures on managed forest
10lands shall be assessed as real property. If buildings, improvements, and fixtures,
11but not the underlying land, are leased to a person other than the landowner or if the
12buildings, improvements, and fixtures are owned by a person other than the
13landowner, the assessor may create a separate tax parcel for the buildings,
14improvements, and fixtures and assess the buildings, improvements, and fixtures as
15real property to the owner of the buildings, improvements, and fixtures. The
16assessor may also create a tax parcel for buildings, improvements, and fixtures on
17exempt lands, buildings, improvements, and fixtures on forest croplands, and
18buildings, improvements, and fixtures on managed forest lands and assess the
19buildings, improvements, and fixtures as real property to the owner of the buildings,
20improvements, and fixtures. For purposes of this subsection, “buildings,
21improvements and fixtures" does not include any property defined in s. 70.04.
SB2,29 22Section 29 . 70.174 of the statutes is amended to read:
SB2,9,2 2370.174 Improvements on government-owned land. Improvements made
24by any person on land within this state owned by the United States may shall be
25assessed either as real or personal property to the person making the same, if

1ascertainable, and otherwise to the occupant thereof or the person receiving benefits
2therefrom.
SB2,30 3Section 30 . 70.18 of the statutes is repealed.
SB2,31 4Section 31 . 70.19 of the statutes is repealed.
SB2,32 5Section 32 . 70.20 of the statutes is repealed.
SB2,33 6Section 33 . 70.21 of the statutes is repealed.
SB2,34 7Section 34 . 70.22 of the statutes is repealed.
SB2,35 8Section 35 . 70.29 of the statutes is repealed.
SB2,36 9Section 36 . 70.30 of the statutes is repealed.
SB2,37 10Section 37 . 70.34 of the statutes is repealed.
SB2,38 11Section 38 . 70.345 of the statutes is repealed.
SB2,39 12Section 39 . 70.35 of the statutes is repealed.
SB2,40 13Section 40 . 70.36 of the statutes is repealed.
SB2,41 14Section 41 . 70.44 (1) of the statutes is amended to read:
SB2,9,2315 70.44 (1) Real or personal property omitted from assessment in any of the 2
16next previous years, unless previously reassessed for the same year or years, shall
17be entered once additionally for each previous year of such omission, designating
18each such additional entry as omitted for the year of omission and affixing a just
19valuation to each entry for a former year as the same should then have been assessed
20according to the assessor's best judgment, and taxes shall be apportioned, using the
21net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This
22section shall not apply to manufacturing property assessed by the department of
23revenue under s. 70.995.
SB2,42 24Section 42 . 70.47 (15) of the statutes is repealed.
SB2,43 25Section 43 . 70.49 (2) of the statutes is amended to read:
SB2,10,5
170.49 (2) The value of all real and personal property entered into the
2assessment roll to which such affidavit is attached by the assessor shall, in all actions
3and proceedings involving such values, be presumptive evidence that all such
4properties have been justly and equitably assessed in proper relationship to each
5other.
SB2,44 6Section 44 . 70.52 of the statutes is amended to read:
SB2,10,18 770.52 Clerks to examine and correct rolls. Each city, village, and town
8clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
9shall correct all double assessments, imperfect descriptions, and other errors
10apparent on the roll, and correct the value of parcels of real property not liable to
11taxation. The clerk shall add to the roll any parcel of real property not listed on the
12assessment roll or item of personal property omitted from the roll and immediately
13notify the assessors of the additions and omissions. The assessors shall immediately
14view and value the omitted property and certify the valuation to the clerk
. The clerk
15shall enter the valuation and property classification on the roll, and the valuation
16shall be final. To enable the clerk to properly correct defective descriptions, the clerk
17may request aid, when necessary, from the county surveyor, whose fees for the
18services rendered shall be paid by the city, village, or town.
SB2,45 19Section 45. 70.53 (1) (a) of the statutes is repealed.
SB2,46 20Section 46 . 70.65 (2) (a) (intro.) and 1. of the statutes are consolidated,
21renumbered 70.65 (2) (a) and amended to read:
SB2,10,2422 70.65 (2) (a) As shown on the assessment roll: 1. Identify, identify all the real
23property within the taxation district and, with respect to each description of real
24property, the name and address of the owner and the assessed value.
SB2,47 25Section 47 . 70.65 (2) (a) 2. of the statutes is repealed.
SB2,48
1Section 48. 70.65 (2) (b) (intro.) of the statutes is amended to read:
SB2,11,32 70.65 (2) (b) (intro.) With respect to each description of real property and each
3owner of taxable personal property
:
SB2,49 4Section 49 . 70.68 of the statutes is repealed.
SB2,50 5Section 50 . 70.73 (1) (b) of the statutes is amended to read:
SB2,11,116 70.73 (1) (b) If a town, village or city clerk or treasurer discovers that personal
7property has been assessed to the wrong person, or
2 or more parcels of land
8belonging to different persons have been erroneously assessed together on the tax
9roll, the clerk or treasurer shall notify the assessor and all parties interested, if the
10parties are residents of the county, by notice in writing to appear at the clerk's office
11at some time, not less than 5 days thereafter, to correct the assessment roll.
SB2,51 12Section 51 . 70.73 (1) (c) of the statutes is amended to read:
SB2,11,1813 70.73 (1) (c) At the time and place designated in the notice given under par. (b),
14the assessment roll shall be corrected by entering the correct names of the persons
15liable to assessment, both as to real and personal property, describing each parcel of
16land and giving the proper valuation to each parcel separately owned. The total
17valuation given to the separate tracts of real estate shall be equal to the valuation
18given to the same property when the several parcels were assessed together.
SB2,52 19Section 52 . 70.73 (1) (d) of the statutes is amended to read:
SB2,11,2420 70.73 (1) (d) The valuation of parcels of land or correction of names of persons
21whose personal property is assessed under this subsection
may be made at any time
22before the tax roll is returned to the county treasurer for the year in which the tax
23is levied. The valuation or correction of names, when made under this subsection,
24shall be held just and correct and be final and conclusive.
SB2,53 25Section 53 . 70.84 of the statutes is amended to read:
SB2,12,20
170.84 Inequalities may be corrected in subsequent year. If any such
2reassessment cannot be completed in time to take the place of the original
3assessment made in such district for said year, the clerk of the district shall levy and
4apportion the taxes for that year upon the basis of the original assessment roll, and
5when the reassessment is completed the inequalities in the taxes levied under the
6original assessment shall be remedied and compensated in the levy and
7apportionment of taxes in such district next following the completion of said
8reassessment in the following manner: Each tract of real estate , and, as to personal
9property, each taxpayer, whose tax shall be determined by such reassessment to have
10been relatively too high,
shall be credited a sum equal to the amount of taxes charged
11on the original assessment in excess of the amount which would have been charged
12had such reassessment been made in time; and each tract of real estate , and, as to
13personal property, each taxpayer, whose tax shall be determined by such
14reassessment to have been relatively too low,
shall be charged, in addition to all other
15taxes, a sum equal to the difference between the amount of taxes charged upon such
16unequal original assessment and the amount which would have been charged had
17such reassessment been made in time. The department of revenue, or its authorized
18agent, shall at any time have access to all assessment and tax rolls herein referred
19to for the purpose of assisting the local clerk and in order that the results of the
20reassessment may be carried into effect.
SB2,54 21Section 54 . 70.855 (1) (intro.) of the statutes is amended to read:
SB2,12,2422 70.855 (1) Applicability. (intro.) The department of revenue shall assess real
23and personal property assessed as commercial property under s. 70.32 (2) (a) 2. if all
24of the following apply:
SB2,55 25Section 55 . 70.855 (1) (a) of the statutes is amended to read:
SB2,13,4
170.855 (1) (a) The property owner and the governing body of the municipality
2where the property is located submit a written request to the department on or before
3March 1 of the year of the assessment to have the department assess the property
4owner's real and personal commercial property located in the municipality.
SB2,56 5Section 56 . 70.855 (1) (b) of the statutes is amended to read:
SB2,13,76 70.855 (1) (b) The written request submitted under par. (a) specifies the items
7of personal property and
parcels of real property for the department's assessment.
SB2,57 8Section 57 . 70.995 (1) (a) of the statutes is amended to read:
SB2,13,239 70.995 (1) (a) In this section “manufacturing property" includes all lands,
10buildings, structures and other real property used in manufacturing, assembling,
11processing, fabricating, making, or milling tangible personal property for profit.
12Manufacturing property also includes warehouses, storage facilities , and office
13structures when the predominant use of the warehouses, storage facilities, or offices
14is in support of the manufacturing property, and all personal property owned or used
15by any person engaged in this state in any of the activities mentioned, and used in
16the activity, including raw materials, supplies, machinery, equipment, work in

17process and finished inventory and when located at the site of the activity.
18Establishments engaged in assembling component parts of manufactured products
19are considered manufacturing establishments if the new product is neither a
20structure nor other fixed improvement. Materials processed by a manufacturing
21establishment include products of agriculture, forestry, fishing, mining, and
22quarrying. For the purposes of this section, establishments which engage in mining
23metalliferous minerals are considered manufacturing establishments.
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