• 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 a. to g. are repealed.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.
SECTION 16. Tax 18.07 (2) is amended to read:
Tax 18.07 (2) Not later than January 1, 1998, and each January 1 thereafter of each year, the department shall provide assessors with the use value per acre for each category of agricultural land in each municipality, calculated under sub. (1). The use value per acre for each category of agricultural land in each municipality shall be published annually in the Wisconsin property assessment manual.
SECTION 17. Tax 18.08 is repealed.
SECTION 18. Effective date. This rule shall take effect on the first day of the month following publication in the Wisconsin Administrative Register as provided in s.
227.22 (2) (intro.), Stats.
ADMINISTRATIVE RULES
Fiscal Estimate & Economic Impact Analysis
|
Type of Estimate and Analysis
|
X Original ⍽ Updated ⍽ Corrected
|
Administrative Rule Chapter, Title and Number
|
Chapters Tax 12 and 18 — Property tax and assessment of agricultural property
|
Subject
|
Property tax and assessment of agricultural property
|
Fund Sources Affected
|
Chapter 20 , Stats. Appropriations Affected
|
⍽ GPR ⍽ FED ⍽ PRO ⍽ PRS ⍽ SEG ⍽ SEG-S
|
|
Fiscal Effect of Implementing the Rule
|
X No Fiscal Effect
⍽ Indeterminate
|
⍽ Increase Existing Revenues
⍽ Decrease Existing Revenues
|
⍽ Increase Costs
⍽ Could Absorb Within Agency's Budget
⍽ Decrease Costs
|
The Rule Will Impact the Following (Check All That Apply)
|
⍽ State's Economy
⍽ Local Government Units
|
⍽ Specific Businesses/Sectors
⍽ Public Utility Rate Payers
|
Would Implementation and Compliance Costs Be Greater Than $20 million?
⍽ Yes X No
|
Policy Problem Addressed by the Rule
|
The rule does not create or revise policy, other than to reflect current law and department policy.
|
Summary of Rule's Economic and Fiscal Impact on Specific Businesses, Business Sectors, Public Utility Rate Payers, Local Governmental Units and the State's Economy as a Whole (Include Implementation and Compliance Costs Expected to be Incurred)
|
As indicated in the attached fiscal estimate, the proposed rule has no fiscal effect on municipalities, counties, or the Department of Revenue.
No comments concerning the economic effect of the rule were submitted in response to the department's solicitation.
|
Benefits of Implementing the Rule and Alternative(s) to Implementing the Rule
|
Clarifications and guidance provided by administrative rules may lower the compliance costs for municipalities and counties.
If the rule is not implemented, Chapters Tax 12 and 18 will be incomplete in that they will not reflect current law or department policy.
|
Long Range Implications of Implementing the Rule
|
No long-range implications are anticipated.
|
Compare With Approaches Being Used by Federal Government
|
N/A
|
Compare With Approaches Being Used by Neighboring States (Illinois, Iowa, Michigan and Minnesota)
|
N/A
|
FISCAL ESTIMATE FORM
|
|
2013 Session
|
X ORIGINAL ⍽ UPDATED
|
LRB #
|
|
|
INTRODUCTION #
|
|
⍽ CORRECTED ⍽ SUPPLEMENTAL
|
Admin rule #
|
Tax 12: Property Tax
Tax 18: Assessment of Agricultural Property
|
Subject
Proposed order of the Department of Revenue relating to property tax and assessment of agricultural property
|
|
Fiscal Effect
|
State: X No State Fiscal Effect
Check columns below only if bill makes a direct appropriation or
affects a sum sufficient appropriation
⍽ Increase Existing Appropriation ⍽ Increase Existing Revenues
⍽ Decrease Existing Appropriation ⍽ Decrease Existing Revenues
⍽ Create New Appropriation
|
⍽ Increase Costs — May be Possible to Absorb Within Agency's Budget ⍽Yes ⍽No
⍽ Decrease Costs
|
Local: X No Local Government Costs
|
1. ⍽ Increase Costs
|
3. ⍽ Increase Revenues
|
5. Types of Local Governmental Units Affected:
|
⍽ Permissive
⍽ Mandatory
|
⍽ Permissive ⍽ Mandatory
|
⍽ Towns ⍽ Villages⍽ Cities
|
2. ⍽ Decrease Costs
|
4. ⍽ Decrease Revenues
|
⍽ Counties ⍽ Others
|
|
⍽ Permissive
⍽ Mandatory
|
⍽ Permissive ⍽ Mandatory
|
⍽ School Districts ⍽ WTCS Districts
|
Fund Sources Affected
⍽ GPR ⍽FED
⍽PRO
⍽PRS ⍽SEG
⍽SEG-S
|
Affected Ch. 20 Appropriations
|
Assumptions Used in Arriving at Fiscal Estimate
Summary
The proposal makes a number of updates and technical corrections to certain DOR administrative rules. These changes have no fiscal effect on municipalities, counties, or the DOR.
Detail of provisions
Section 1 of the proposal replaces a reference to a bureau in the Department of Revenue (DOR) that no longer exists with a reference to the department.
Sections 2 to 5 of the proposal update the descriptions of what an assessment technician and a property appraiser are allowed to do in the property assessment process. The current rule does not reflect the range of duties that persons in such positions are permitted to do under the Wisconsin Property Assessment Manual.
Section 6 of the proposal updates the list of persons who sit on the advisory committee that makes recommendations to the DOR on continuing education requirements for licensed assessors and assessment staff.
Sections 7 and 8 of the proposal relate to the licensure level (there are 3 such levels) required by assessors. The levels are set such that the more complex a job the assessor must complete, the higher level of licensure that is needed. These levels are currently specified in rule by county and for certain municipalities. The revision would no longer specify these levels in rule, but instead require DOR to publish these levels in the Wisconsin Property Assessment Manual, and to change these levels every 10 years to reflect changes in local populations as determined by the decennial federal census.
Sections 9 and 10 of the proposal repeal rules regarding notification of increased assessment, county review of equalized values, the confidentiality of manufacturing assessment forms, and the waste treatment exemption. These repeals remove obsolete and unnecessary provisions. Current statutes provide sufficient direction to carry out these duties.
Sections 11 and 12 of the proposal deal with the rules on the exemption for solar and wind energy systems. The proposal deletes a reference to a department of commerce certification that no longer exists, changes the exemption request date to conform to current law, and deletes an obsolete sunset provision.
Section 13 of the proposal deletes the rules which governed how agricultural land was to be assessed for 1996 and 1997. These rules are no longer needed. Sections 14 and 16 remove obsolete effective date references.
Section 15 of the proposal deletes a reference to the growing of short rotation woody trees since the statutes have been changed so that such activity now qualifies for agricultural assessment.
Section 17 of the proposal deletes a redundant provision.
Notice of Hearing
Revenue
NOTICE IS HEREBY GIVEN that, pursuant to ss.
15.03,
15.435,
70.395 (2) (hg),
76.07 (5) (b), and
77.30, Stats., the Department of Revenue will hold a public hearing to consider permanent rules revising Chapters
Tax 6,
13, and
15, relating to public utility taxation, investment and local impact fund, and real estate transfer fee.
Hearing Information
Date: Friday, July 12, 2013
Time: 9:00 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
