NOTICE IS HEREBY GIVEN that, pursuant to ss.
70.32 (2) (c) 1i. and
73.09 (1), Stats., the Department of Revenue will hold a public hearing to consider permanent rules revising Chapters
Tax 12 and
18, relating to property tax and assessment of agricultural property.
Hearing Information
Date: Friday, July 12, 2013
Time: 11:00 a.m.
Location: Events Room
State Revenue Building
2135 Rimrock Road
Madison, WI 53713
Handicap access is available at the hearing location.
Appearances at the Hearing and Submittal of Written Comments
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person listed below or to adminrules.wisconsin.gov no later than July 12, 2013, and will be given the same consideration as testimony presented at the hearing.
Dale Kleven
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Telephone: (608) 266-8253
Analysis by the Department of Revenue
Statutes interpreted
Statutory authority
Explanation of agency authority
Section
70.32 (2) (c) 1i. Stats., provides that agricultural use “means agricultural use as defined by the department of revenue by rule..." This provision applies to the proposed change to ch.
Tax 18.
Section
73.09 (1), Stats., provides “[t]he department of revenue shall establish by rule the level of certification under sub. (3), the continuing education requirements under sub. (4), examinations under sub. (5), and the requirements for and responsibilities associated with temporary certification under sub. (6) for all assessors and assessment personnel of each local unit of government and for county assessor systems under s.
70.99." This provision applies to ch.
Tax 12.
Related statute or rule
There are no other applicable statutes or rules.
Plain language analysis
The proposed rule makes the following changes:
• Amends s.
Tax 12.06 to eliminate redundancy with the Wisconsin Property Assessment Manual.
•
Revises s.
Tax 12.07 to provide for more frequent update of assessment districts through the Wisconsin Property Assessment Manual.
• Repeals subchapter I of Chapter
Tax 18 and removes other references throughout the chapter to an agricultural assessment transitional period that lasted from 1996 to 1997.
Summary of, and comparison with, existing or proposed federal regulation
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Comparison with rules in adjacent states
The department is not aware of a similar rule in an adjacent state.
Summary of factual data and analytical methodologies
2012 Executive Order 61 and
2011 Wisconsin Act 46 requires state agencies to work with the Small Business Regulatory Review Committee to review the agency's administrative rules that may be particularly onerous to small businesses in Wisconsin. In response, the department initiated a comprehensive review of all of its administrative rules. The changes described above were identified as part of that review. No other data was used in the preparation of this rule order or this analysis.
Analysis and supporting documents used to determine effect on small business
This rule order makes changes to reflect current law and current department policy. It makes no policy or other changes having an effect on small business.
Anticipated costs incurred by private sector
This rule order does not have a fiscal effect on the private sector.
Effect on Small Business
This rule order does not affect small business.
Agency Contact Person
Text of Proposed Rule
SECTION 1. Tax 12.05 (1) (b) and (c) (intro.) are amended to read:
Tax 12.05 (1) (b) The applicant shall have a job commitment from an elected or appointed assessor, from a firm contracting to make the assessment under s.
70.05 (2),
70.055, or
70.75, Stats., or a job commitment from the
bureau of property tax department.
(c) (intro.) The certified individual signing the assessment roll for a local tax unit of government or county assessor system under s.
70.99, Stats., or the applicant's immediate supervisor if in the
bureau of property tax department, shall be responsible to see that the following conditions are met:
SECTION 2. Tax 12.06 (1) (a) 1. (intro.) is renumbered Tax 12.06 (1) (a) 1. and amended to read:
Tax 12.06 (1) (a) 1. Assessment technician shall be authorized to perform, duties in accordance with the Wisconsin Property Assessment Manual, and under the direct supervision of a property appraiser or an assessor, the following duties:.
SECTION 3. Tax 12.06 (1) (a) 1. a. to g. are repealed.
SECTION 4. Tax 12.06 (1) (b) 1. (intro.) is renumbered Tax 12.06 (1) (b) 1. and amended to read:
Tax 12.06 (1) (b) 1. Property appraiser shall be authorized to perform, duties in accordance with the Wisconsin Property Assessment Manual, and under the direct supervision of an assessor, the duties of an assessment technician and the following duties:.
SECTION 5. Tax 12.06 (1) (b) 1. a. to e. are repealed.
SECTION 6. Tax 12.065 (1) (c), (2) (b), and (6) are amended to read:
Tax 12.065 (1) (c) “Committee" means the advisory committee appointed by the department from, but not limited to, the following groups: the department; league of Wisconsin municipalities, the assessor's section; the Wisconsin association of assessing officers; county assessor systems; the vocational technical school program Wisconsin technical college system; the alliance of cities University of Wisconsin Extension; the Wisconsin towns association; private appraisal firms or individuals.
(2) (b) The program shall be attended and completed not earlier than 5 years preceding the expiration of the applicant's current certification period. For certifications issued after January 1, 1981, the earliest program attended may not begin prior to the date of issuance of the applicant's current certification.
(6) Address. All correspondence to the department shall be sent to:
Wisconsin Department of Revenue
Committee on Continuing Assessor Education Division of State and Local Finance
c/o Assessor Certification and Training Unit
PO Box 8933 8971
2135 Rimrock Road
Madison, WI 53708-8933 53708-8971
SECTION 7. Tax 12.07 is repealed and recreated to read:
Tax 12.07 Assessment districts. (1)
Levels of certification. Based on the complexity of assessment functions and the various classes of property within each taxation district, the department has established the levels of certification required for statutory assessors of counties and municipalities as follows:
(a) Assessor 1
(b) Assessor 2
(c) Assessor 3
Note: See s.
Tax 12.06 (2) for a description of the duties of an assessor 1, 2, and 3.
(2) Counties and municipalities. (a) The department shall establish the level of certification under sub. (1) required for statutory assessors of each county and municipality and publish this information in the Wisconsin Property Assessment Manual.
(b) The department shall review the levels of certification under par. (a) after every decennial census of the United States of America and revise them as needed. The levels of certification as revised under this paragraph shall be published by the department in the Wisconsin Property Assessment Manual.
(c) A revision under par. (b) shall take effect January 1 of the second year after publication in the Wisconsin Property Assessment Manual.
SECTION 8. Tax 12.075, 12.08, and 12.10 are repealed.
SECTION 9. Tax 12.40 is repealed.
SECTION 10. Tax 12.50 (1) and (3) (b) are amended to read:
Tax 12.50 (1) Applicability. The general property tax exemption applies whether the solar and wind energy systems certified by the department of commerce under s. 101.57 (4), Stats., are deemed personal property or are so affixed to the realty as to be classified as real estate.
(3) (b) The claim for exemption shall be submitted to the assessor no later than the April March 1 immediately following the assessment date for which the exemption is claimed.
SECTION 11. Tax 12.50 (4) is repealed.
SECTION 12. Subchapter I of ch. Tax 18 is repealed.
SECTION 13. Subchapter II (title) of ch. Tax 18 is repealed.
SECTION 14. Tax 18.04 is amended to read:
Tax 18.04 Purpose. The purpose of this subchapter chapter is to provide definitions and procedures for the department and municipal assessors to classify certain real property as agricultural or other, and to value such property for property tax purposes, beginning in 1998.
SECTION 15. Tax 18.05 (intro.) and (1) (a) are amended to read:
Tax 18.05 (intro.) Definitions. In this subchapter chapter:
(1) (a) Activities included in subsector 111 Crop Production, set forth in the North American Industry Classification System (NAICS), United States, 1997, published by the executive office of the president, U.S. office of management and budget. "Agricultural use" does not include growing short rotation woody trees with a growing and harvesting cycle of 10 years or less for pulp or tree stock under NAICS industry 111421.
