Amendment ASA1-SB55

SB55-ASA1, s. 2103g Section 2103g. 70.11 (10) of the statutes is repealed.

SB55-ASA1, s. 2103k Section 2103k. 70.11 (12) (a) of the statutes is amended to read:

SB55-ASA1,702,12 70.11 (12) (a) Property owned by units which are organized in this state of the following organizations: the Salvation Army,; the Boy Scouts of America,; the Boys' Clubs of America,; the Girl Scouts or Camp Fire Girls; the Young Men's Christian Association, not exceeding 40 acres for property that is located outside the limit of any incorporated city or village and not exceeding 10 acres for property that is located inside the limit of any incorporated city or village; the Young Women's Christian Association, not exceeding 40 acres for property that is located outside the limit of any incorporated city or village and not exceeding 10 acres for property that is located inside the limit of any incorporated city or village; or any person as trustee for them of property used for the purposes of those organizations, provided no pecuniary profit results to any individual owner or member.

SB55-ASA1, s. 1120 Section 1120. 70.11 (21) (a) of the statutes is amended to read:

SB55-ASA1,703,2 70.11 (21) (a) All property purchased or constructed as a waste treatment facility used for the treatment of industrial wastes, as defined in s. 281.01 (5), or air contaminants, as defined in s. 285.01 (1), but not for other wastes, as defined in s 281.01 (7) and approved by the department of revenue, for the purpose of abating or eliminating pollution of surface waters, the air, or waters of the state if that property is not used to grow agricultural products for sale and, if the property's owner is taxed under ch. 76, if the property is approved by the department of revenue. For the purposes of this subsection, "industrial waste" also includes wood chips, sawdust, and other wood residue from the paper and wood products manufacturing process that can be used as fuel and would otherwise be considered superfluous, discarded, or fugitive material. The department of natural resources and department of health and family services shall make recommendations upon request to the department of revenue regarding such property. All property purchased or upon which construction began prior to July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats.

SB55-ASA1, s. 1121 Section 1121. 70.11 (21) (c) of the statutes is amended to read:

SB55-ASA1,703,9 70.11 (21) (c) A prerequisite to exemption under this subsection for owners who are taxed under ch. 76 is the filing of a statement on forms prescribed by the department of revenue with the department of revenue. This statement shall be filed not later than January 15 of the year in which a new exemption is requested or in which a waste treatment facility that has been granted an exemption is retired, replaced, disposed of, moved to a new location, or sold.

SB55-ASA1, s. 1122 Section 1122. 70.11 (21) (d) of the statutes is amended to read:

SB55-ASA1,703,15 70.11 (21) (d) The department of revenue shall allow an extension to February 15; or, if the owner is subject to tax under ch. 76, to a date determined by the department by rule; of the due date for filing the report form required under par. (c) if a written application for an extension, stating the reason for the request, is filed with the department of revenue before January 15.

SB55-ASA1, s. 1123 Section 1123. 70.11 (21) (e) of the statutes is repealed.

SB55-ASA1, s. 1124 Section 1124. 70.11 (21) (f) of the statutes is amended to read:

SB55-ASA1,703,22 70.11 (21) (f) If property about which a statement has been filed under par. (c) is determined to be taxable, the owner may appeal that determination to the tax appeals commission under s. 73.01 (5) (a), except that assessments under s. 76.07 shall be appealed under s. 76.08 and except that assessments under s. 70.995 (5) shall be appealed under s. 70.995 (8).

SB55-ASA1, s. 2108m Section 2108m. 70.11 (38) of the statutes is amended to read:

SB55-ASA1,704,7 70.11 (38) University of Wisconsin Hospitals and Clinics Authority and University of Wisconsin Medical Foundation. Notwithstanding the provisions of s. 70.11 (intro.) that relate to leased property, all property owned by the University of Wisconsin Hospitals and Clinics Authority and all property leased to the University of Wisconsin Hospitals and Clinics Authority that is owned by the state, provided that the use of the property is primarily related to the purposes of the authority and all property owned by and leased to the University of Wisconsin Medical Foundation, provided that the use of the property is primarily related to the purposes of the foundation.

SB55-ASA1, s. 2108q Section 2108q. 70.11 (39) of the statutes is amended to read:

SB55-ASA1,704,18 70.11 (39) Computers. If the owner of the property fulfills the requirements under s. 70.35, mainframe computers, minicomputers, personal computers, networked personal computers, servers, terminals, monitors, disk drives, electronic peripheral equipment, tape drives, printers, basic operational programs, systems software, and prewritten software and custom software. The exemption under this subsection does not apply to custom software, fax machines, copiers, equipment with embedded computerized components or telephone systems, including equipment that is used to provide telecommunications services, as defined in s. 76.80 (3). For the purposes of s. 79.095, the exemption under this subsection does not apply to property that is otherwise exempt under this chapter.

SB55-ASA1, s. 1125 Section 1125. 70.11 (41) of the statutes is created to read:

SB55-ASA1,704,22 70.11 (41) Fox River Navigational System Authority. All property owned by the Fox River Navigational System Authority, provided that use of the property is primarily related to the purposes of the authority.

SB55-ASA1, s. 1126 Section 1126. 70.11 (42) of the statutes is created to read:

SB55-ASA1,704,24 70.11 (42) Hub facility. (a) In this subsection:

SB55-ASA1,705,3 1. "Air carrier company" means any person engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights. In this subdivision, "aircraft" has the meaning given in s. 76.02 (1).

SB55-ASA1,705,4 2. "Hub facility" means any of the following:

SB55-ASA1,705,9 a. A facility at an airport from which an air carrier company operated at least 45 common carrier departing flights each weekday in the prior year and from which it transported passengers to at least 15 nonstop destinations, as defined by rule by the department of revenue, or transported cargo to nonstop destinations, as defined by rule by the department of revenue.

SB55-ASA1,705,13 b. An airport or any combination of airports in this state from which an air carrier company cumulatively operated at least 20 common carrier departing flights each weekday in the prior year, if the air carrier company's headquarters, as defined by rule by the department of revenue, is in this state.

SB55-ASA1,705,15 (b) Property owned by an air carrier company that operates a hub facility in this state, if the property is used in the operation of the air carrier company.

SB55-ASA1, s. 1127 Section 1127. 70.1105 of the statutes is renumbered 70.1105 (1).

SB55-ASA1, s. 1128 Section 1128. 70.1105 (2) of the statutes is created to read:

SB55-ASA1,705,22 70.1105 (2) Property, excluding land, that is owned or leased by a corporation that provides services pursuant to 15 USC 79 to a light, heat, and power company, as defined under s. 76.28 (1) (e), that is subject to taxation under s. 76.28 and that is affiliated with the corporation shall be assessed for taxation at the portion of the fair market value of the property that is not used to provide such services.

SB55-ASA1, s. 1129 Section 1129. 70.112 (4) of the statutes is renumbered 70.112 (4) (a) and amended to read:

SB55-ASA1,706,14 70.112 (4) (a) All special property assessed under ss. 76.01 to 76.26 and property of any light, heat, and power company taxed under s. 76.28, telephone company, car line company, and electric cooperative association that is used and useful in the operation of the business of such company or association. If a general structure for which an exemption is sought under this section is used and useful in part in the operation of any public utility assessed under ss. 76.01 to 76.26 or of the business of any light, heat, and power company taxed under s. 76.28, telephone company, car line company, or electric cooperative association and in part for nonoperating purposes of the public utility or company or association, that general structure shall be assessed for taxation under this chapter at the percentage of its full market value that fairly measures and represents the extent of its use for nonoperating purposes. Nothing provided in this subsection paragraph shall exclude any real estate or any property which is separately accounted for under s. 196.59 from special assessments for local improvements under s. 66.0705.

SB55-ASA1, s. 1130 Section 1130. 70.112 (4) (b) of the statutes is created to read:

SB55-ASA1,706,24 70.112 (4) (b) If real or tangible personal property is used more than 50%, as determined by the department of revenue, in the operation of a telephone company that is subject to the tax imposed under s. 76.81, the department of revenue shall assess the property and that property shall be exempt from the general property taxes imposed under this chapter. If real or tangible personal property is used less than 50%, as determined by the department of revenue, in the operation of a telephone company that is subject to the tax imposed under s. 76.81, the taxation district in which the property is located shall assess the property and that property shall be subject to the general property taxes imposed under this chapter.

SB55-ASA1, s. 2114m Section 2114m. 70.32 (2) (c) 4. of the statutes is amended to read:

SB55-ASA1,707,6 70.32 (2) (c) 4. "Swampland or wasteland" means bog,; marsh,; lowland brush,; uncultivated land zoned as shoreland under s. 59.692 and shown as a wetland on a final map under s. 23.32; undeveloped land that is not classified under this subsection as agricultural or as productive forest land and that is part of a parcel that is designated as managed forest land under subch. VI of ch. 77; or other nonproductive lands not otherwise classified under this subsection.

SB55-ASA1, s. 1131 Section 1131. 70.425 of the statutes is repealed.

SB55-ASA1, s. 1132 Section 1132. 70.73 (1m) of the statutes is created to read:

SB55-ASA1,707,14 70.73 (1m) After board of review. If a town, village, or city clerk or treasurer discovers a palpable error, as described under s. 74.33 (1), in the assessment roll after the board of review has adjourned for the year under s. 70.47 (4), the clerk or treasurer shall correct the assessment roll before calculating the property taxes that are due on the property related to the error and notify the department of revenue of the correction under s. 74.41 (1).

SB55-ASA1, s. 2119r Section 2119r. 70.995 (1) (d) of the statutes is amended to read:

SB55-ASA1,707,19 70.995 (1) (d) Except for the activities under sub. (2), activities not classified as manufacturing in the standard industrial classification manual, 1987 edition North American Industry Classification System, 1997 edition, published by the U.S. office of management and budget are not manufacturing for this section.

SB55-ASA1, s. 2119s Section 2119s. 70.995 (2) (intro.) of the statutes is amended to read:

SB55-ASA1,708,3 70.995 (2) Further classification. (intro.) In addition to the criteria set forth in sub. (1), property shall be deemed prima facie manufacturing property and eligible for assessment under this section if it is included in one of the following major group industry classifications set forth in the standard industrial classification manual, 1987 edition North American Industry Classification System, 1997 edition, published by the U.S. office of management and budget. For the purposes of this section, any other property described in this subsection shall also be deemed manufacturing property and eligible for assessment under this section:

SB55-ASA1, s. 2119t Section 2119t. 70.995 (2) (a) to (w) of the statutes are repealed and recreated to read:

SB55-ASA1,708,6 70.995 (2) (a) 21 — Mining.

SB55-ASA1,708,7 (b) 311 — Food manufacturing.

SB55-ASA1,708,8 (c) 312 — Beverage and tobacco product manufacturing.

SB55-ASA1,708,9 (d) 313 — Textile mills.

SB55-ASA1,708,10 (e) 314 — Textile product mills.

SB55-ASA1,708,11 (f) 315 — Apparel manufacturing.

SB55-ASA1,708,12 (g) 316 — Leather and allied product manufacturing.

SB55-ASA1,708,13 (h) 321 — Wood product manufacturing.

SB55-ASA1,708,14 (i) 322 — Paper manufacturing.

SB55-ASA1,708,17 (j) 323 — Printing and related support activities, including the printing of material by an establishment and the publishing of such material by the same establishment.

SB55-ASA1,708,18 (k) 324 — Petroleum and coal products manufacturing.

SB55-ASA1,708,19 (L) 325 — Chemical manufacturing.

SB55-ASA1,708,20 (m) 326 — Plastics and rubber products manufacturing.

SB55-ASA1,708,21 (n) 327 — Nonmetallic mineral product manufacturing.

SB55-ASA1,708,22 (o) 331 — Primary metal manufacturing.

SB55-ASA1,708,23 (p) 332 — Fabricated metal product manufacturing.

SB55-ASA1,708,24 (q) 333 — Machinery manufacturing.

SB55-ASA1,708,25 (r) 334 — Computer and electronic product manufacturing.

SB55-ASA1,709,1 (s) 335 — Electrical equipment, appliance and component manufacturing.

SB55-ASA1,709,2 (t) 336 — Transportation equipment manufacturing.

SB55-ASA1,709,3 (u) 337 — Furniture and related product manufacturing.

SB55-ASA1,709,4 (v) 339 — Miscellaneous manufacturing.

SB55-ASA1,709,5 (w) 81292 — Photofinishing.

SB55-ASA1, s. 1133 Section 1133. 70.995 (5) of the statutes is amended to read:

SB55-ASA1,709,16 70.995 (5) Commencing January 1, 1974, and annually thereafter, the The department of revenue shall assess all property of manufacturing establishments included under subs. (1) and (2) as of the close of January 1 of each year, if on or before March 1 of that year the department has classified the property as manufacturing or the owner of the property has requested, in writing, that the department make such a classification and the department later does so. A change in ownership, location, or name of the manufacturing establishment does not necessitate a new request. In assessing lands from which metalliferous minerals are being extracted and valued for purposes of the tax under s. 70.375, the value of the metalliferous mineral content of such lands shall be excluded.

SB55-ASA1, s. 1134 Section 1134. 70.995 (6) of the statutes is amended to read:

SB55-ASA1,709,21 70.995 (6) Prior to February 15 of each year the department of revenue shall notify each municipal assessor of the manufacturing property within the taxation district that, as of that date, will be assessed by the department during the current assessment year.

SB55-ASA1, s. 1135 Section 1135. 70.995 (8) (b) of the statutes is renumbered 70.995 (8) (b) 1. and amended to read:

SB55-ASA1,710,12 70.995 (8) (b) 1. The department of revenue shall annually notify each manufacturer assessed under this section and the municipality in which the manufacturing property is located of the full value of all real and personal property owned by the manufacturer. The notice shall be in writing and shall be sent by 1st class mail. In addition, the notice shall specify that objections to valuation, amount, or taxability must be filed with the state board of assessors within 60 days of issuance of the notice of assessment, that objections to a change from assessment under this section to assessment under s. 70.32 (1) must be filed within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d) must be paid and that the objection is not filed until the fee is paid. A statement shall be attached to the assessment roll indicating that the notices required by this section have been mailed and failure to receive the notice does not affect the validity of the assessments, the resulting tax on real or personal property, the procedures of the tax appeals commission or of the state board of assessors, or the enforcement of delinquent taxes by statutory means.

SB55-ASA1, s. 1136 Section 1136. 70.995 (8) (b) 2. of the statutes is created to read:

SB55-ASA1,710,17 70.995 (8) (b) 2. If a municipality files an objection to the amount, valuation, taxability, or change from assessment under this section and the person assessed does not file an objection, the person assessed may file an appeal within 15 days after the municipality's objection is filed.

SB55-ASA1, s. 1137 Section 1137. 70.995 (8) (c) of the statutes is renumbered 70.995 (8) (c) 1. and amended to read:

SB55-ASA1,711,9 70.995 (8) (c) 1. All objections to the amount, valuation, taxability, or change from assessment under this section to assessment under s. 70.32 (1) of property shall be first made in writing on a form prescribed by the department of revenue and that specifies that the objector shall set forth the reasons for the objection, the objector's estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's estimate of the correct assessment. An objection shall be filed with the state board of assessors within the time prescribed in par. (b) 1. A $45 fee shall be paid when the objection is filed unless a fee has been paid in respect to the same piece of property and that appeal has not been finally adjudicated. The objection is not filed until the fee is paid. Neither the state board of assessors nor the tax appeals commission may waive the requirement that objections be in writing. Persons who own land and improvements to that land may object to the aggregate value of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land.

SB55-ASA1, s. 1138 Section 1138. 70.995 (8) (c) 2. of the statutes is created to read:

SB55-ASA1,711,16 70.995 (8) (c) 2. A manufacturer who files an objection under subd. 1. may file supplemental information to support the manufacturer's objection within 60 days from the date the objection is filed. The state board of assessors shall notify the municipality in which the manufacturer's property is located of supplemental information filed by the manufacturer under this subdivision, if the municipality has filed an appeal related to the objection.

SB55-ASA1, s. 1139 Section 1139. 70.995 (8) (d) of the statutes is amended to read:

SB55-ASA1,712,5 70.995 (8) (d) A municipality may file an objection with the state board of assessors to the amount, valuation, or taxability under this section or to the change from assessment under this section to assessment under s. 70.32 (1) of a specific property having a situs in the municipality, whether or not the owner of the specific property in question has filed an objection. Objection shall be made on a form prescribed by the department and filed with the board within 60 days of the date of the issuance of the assessment in question. If the person assessed files an objection and the municipality affected does not file an objection, the municipality affected may file an appeal to that objection within 15 days after the person's objection is filed. A $45 filing fee shall be paid when the objection is filed unless a fee has been paid in respect to the same piece of property and that appeal has not been finally adjudicated. The objection is not filed until the fee is paid. The board shall forthwith notify the person assessed of the objection filed by the municipality.

SB55-ASA1, s. 1140 Section 1140. 70.995 (8) (dm) of the statutes is amended to read:

SB55-ASA1,712,8 70.995 (8) (dm) The department shall refund filing fees paid under par. (c) 1. or (d) if the appeal in respect to the fee is denied because of lack of jurisdiction.

SB55-ASA1, s. 1141 Section 1141. 70.995 (12) (a) of the statutes is amended to read:

SB55-ASA1,713,8 70.995 (12) (a) The department of revenue shall prescribe a standard manufacturing property report form that shall be submitted annually for each real estate parcel and each personal property account on or before March 1 by all manufacturers whose property is assessed under this section. The report form shall contain all information considered necessary by the department and shall include, without limitation, income and operating statements, fixed asset schedules and a report of new construction or demolition. Failure to submit the report shall result in denial of any right of redetermination by the state board of assessors or the tax appeals commission. If any property is omitted or understated in the assessment roll in any of the next 5 previous years, the assessor shall enter the value of the omitted or understated property once for each previous year of the omission or understatement. The assessor shall designate each additional entry as omitted or understated for the year of omission or understatement. The assessor shall affix a just valuation to each entry for a former year as it should have been assessed according to the assessor's best judgment. Taxes shall be apportioned and collected on the tax roll for each entry, on the basis of the net tax rate for the year of the omission, taking into account credits under s. 79.10, and. In the case of omitted property, interest shall be added at the rate of 0.0267% per day for the period of time between the date when the form is required to be submitted and the date when the assessor affixes the just valuation. In the case of underpayments determined after an objection under s. 70.995 (8) (d), interest shall be added at the average annual discount interest rate determined by the last auction of 6-month U.S. treasury bills before the objection per day for the period of time between the date when the tax was due and the date when it is paid.

SB55-ASA1, s. 1142 Section 1142. 70.995 (12) (b) of the statutes is amended to read:

SB55-ASA1,713,13 70.995 (12) (b) The department of revenue shall allow an extension to April 1 of the due date for filing the report forms required under par. (a) if a written application for an extension, stating the reason for the request, is filed with the department on or before March 1.

SB55-ASA1, s. 1143 Section 1143. 70.995 (12) (c) of the statutes is amended to read:

SB55-ASA1,714,6 70.995 (12) (c) Unless the taxpayer shows that the failure is due to reasonable cause, if a taxpayer fails to file any form required under par. (a) for property that the department of revenue assessed during the previous year by the due date or by any extension of the due date that has been granted, the taxpayer shall pay to the department of revenue a penalty of the greater of $10 or 0.05% of the previous year's full value assessment not to exceed $1,000. If the form required under par. (a) for property that the department of revenue assessed during the previous year is not filed within 30 days after the due date or within 30 days after any extension, the taxpayer shall pay to the department of revenue a 2nd penalty of the greater of $10 or 0.05% of the previous year's full value assessment not to exceed $1,000 $25 if the form is filed 1 to 10 days late; $50 or 0.05% of the previous year's assessment, whichever is greater, but not more than $250, if the form is filed 11 to 30 days late; and $100 or 0.1% of the previous year's assessment, whichever is greater, but not more than $750, if the form is filed more than 30 days late. Penalties are due 30 days after they are assessed and are delinquent if not paid on or before that date. The department may refund all or part of any penalty it assesses under this paragraph if it finds reasonable grounds for late filing.

SB55-ASA1, s. 2130d Section 2130d. 71.01 (6) (g) of the statutes is repealed.

SB55-ASA1, s. 2130db Section 2130db. 71.01 (6) (h) of the statutes is amended to read: