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 Tax 12.50 (3) (a) and (a) (Note) are repealed.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 Tax 20 are repealed.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.
