CR 16-064 Rule Text

Biogas and synthetic gas digesters are also regulated by federal air, solid waste, and water regulations, but these federal regulations have little impact on DOR's application of state tax laws.

There are no federal regulations addressing the school levy tax credit or the activities for which the credit is available.

Comparison with rules in adjacent states: DOR is not aware of a similar rule in an adjacent state.

Summary of factual data and analytical methodologies: Changes to Tax 12.50 will reflect the legislature's policy decision to include biogas and synthetic gas energy systems under the renewable energy system property tax exemption.

The alternative is to leave the rule out of sync with the statute.

2013 Wisconsin Act 20 repealed the appropriation found in sec. 20.835 (3) (qb), Wis. Stats., and the associated rule-making authority in sec. 73.03 (66), Wis. Stats. The legislature has clearly identified a policy that the department should no longer appropriate lottery funds to the school levy tax credit. Repealing the rule associated with this legislative change is the only alternative, particularly in light of the legislature's repeal of the department's rule-making authority in sec. 73.03 (66), Wis. Stats.

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: DOR does not anticipate any costs will be incurred by the private sector.

Effect on small business: DOR does not anticipate any effect on small business.

Agency contact person: Scott Shields at [phone] or [e-mail], if you have any questions regarding this rule order.

Place where comments are to be submitted and deadline for submission: Comments may be submitted to the contact person shown below no later than the date on which the public hearing on this proposed rule order is conducted. Information as to the place, date, and time of the public hearing will be published in the Wisconsin Administrative Register.

Scott Shields

Department of Revenue

Mail Stop 6-97

2135 Rimrock Road

P.O. Box 8971

Madison, WI 53708-8971

SECTION 1. Tax 12.50 (title), (1), and (2) are amended to read:

Tax 12.50 (title) Exempt biogas, synthetic gas, solar, and wind energy systems.

(1) Applicability. The general property tax exemption applies whether the biogas, synthetic gas, solar, and wind energy systems are deemed personal property or are so affixed to the realty as to be classified as real estate.

(2) Claims for exemption, procedure. Upon certification by the department of commerce the The owner of the a biogas, synthetic gas, solar, and or wind energy system shall submit a claim for exemption on forms prescribed by the department of revenue to the assessor for the taxation district in which the system is located.

SECTION 2. Tax 12.50 (3) (intro.) and (b) are consolidated, renumbered Tax 12.50 (3) and amended to read:

Tax 12.50 (3) When valid. An exemption shall become effective when both of the following conditions are met: (b) The the claim for exemption shall be is submitted to the assessor no later than the March 1 immediately following the assessment date for which the exemption is claimed.

SECTION 3. Tax 12.50 (3) (a) and (a) (Note) are repealed.

SECTION 4. Chapter Tax 20 (title) is amended to read:

Chapter Tax 20 (title) PROPERTY TAX CREDITS LOTTERY AND GAMING CREDIT

SECTION 5. Subchapter I and subch. II (title) of ch. Tax 20 are repealed.

SECTION 6. Tax 20.04 and 20.04 (Note) are amended to read:

Tax 20.04 Purpose. The purpose of this subchapter chapter is to provide definitions related to the lottery and gaming credit and establish procedures to assist in the management of the lottery and gaming credit program at the state, county, town, village, and city level.

(Note) Department of Revenue forms mentioned through this subchapter chapter are located on the department's web site at www.revenue.wi.gov.

SECTION 7. Tax 20.05 (intro.) is amended to read:

Tax 20.05 (intro.) Definitions. In this subchapter chapter:

SECTION 8. Effective date. This rule shall take effect on the first day of the month following publication in the Wisconsin Administrative Register as provided in sec. 227.22 (2) (intro.), Wis. Stats.