LRBs0124/2
EVM/EKL/ZDW:klm
2021 - 2022 LEGISLATURE
SENATE SUBSTITUTE AMENDMENT 1,
TO SENATE BILL 254
May 11, 2021 - Offered by Senator Feyen.
SB254-SSA1,1,6 1An Act to amend 70.511 (2) (a), 74.35 (5) (c) and 74.37 (4) (b); and to create
2101.643 and 893.38 of the statutes; relating to: extension of certain approvals
3and occupancy permits under the uniform dwelling code, renewal of certain
4approvals that are subject to administrative, judicial, or appellate proceedings,
5waiver of interest and penalties on late 2021 property tax payments, and waiver
6of the timely payment requirement for filing certain property tax claims.
Analysis by the Legislative Reference Bureau
This bill allows the renewal of certain approvals that are the subject of
administrative, judicial, or appellate proceedings that may result in the
invalidation, reconsideration, or modification of the approval. The approvals may be
renewed for an amount of time equal to 36 months plus the duration of the
administrative, judicial, or appellate proceeding to which the covered approval is
subject. The approvals covered under the bill are, with certain exceptions, 1)
unexpired permits or approvals for construction projects issued by the Department
of Safety and Professional Services, the Department of Natural Resources, the
Department of Transportation, a political subdivision, or a special purpose district
and 2) plats or certified survey map approvals. The renewal is exercised by the

holder of the approval notifying the governmental unit that issued the approval of
the person's decision to exercise the renewal not less than 30 days before the
expiration of the unextended term or duration of the approval. In general, the laws,
regulations, ordinances, rules, or other properly adopted requirements that were in
effect at the time the approval was issued continue to apply to the construction
project, plat, or certified survey map during the period of renewal.
The bill also specifies that a dwelling that is occupied before undergoing all
inspections for compliance with the uniform dwelling code may be granted an
occupancy permit if the dwelling later passes a uniform dwelling code final
inspection. Also, if occupancy for a dwelling unit is allowed prior to a final inspection,
any missed inspection of the dwelling unit may not be listed as a finding on the
occupancy permit or any other document granting occupancy.
Current rules promulgated by the Department of Safety and Professional
Services generally allow a dwelling to be occupied without a uniform dwelling code
final inspection if the inspection is not completed by DSPS or a municipality within
five business days of an applicant's notification.
The bill also allows municipalities to waive interest and penalties on late
installment payments of property taxes payable in 2021. Under current law, a late
installment payment of property taxes is subject to interest and penalties, with the
interest accruing from February 1 of the year in which the taxes are due. For
property taxes payable in 2020, if an installment payment due after April 1, 2020,
is late, current law allows a municipality to temporarily waive the interest and
penalties in cases of hardship if the entire amount due is paid no later than October
1, 2020, and both the county and municipality adopt resolutions authorizing the
waiver.
Under the bill, for an installment payment due after January 1, 2021, that is
late, a municipality may waive the interest and penalties if the municipality makes
a general or case-by-case finding of hardship and the total amount due is paid no
later than October 1, 2021. A municipality may waive the interest and penalties only
if the county first adopts a resolution authorizing the waiver and establishing
criteria for determining hardship and the municipality then adopts a similar
resolution, except that the bill authorizes the city of Milwaukee to waive the interest
and penalties if the city adopts a resolution, without further action required by the
county. Under the bill, interest and penalties will accrue from October 1, 2021, for
any property taxes payable in 2021 that are delinquent after that date. The bill
requires a county that adopts a waiver resolution to settle the taxes, interest, and
penalties collected before August 1, 2021, on August 20, 2021, and to settle the
remaining unpaid taxes, interest, and penalties on September 20, 2021. The August
20, 2021, settlement must be distributed proportionally to the underlying taxing
jurisdictions.
The bill also modifies the provision in current law that generally requires a
person to have paid his or her property taxes on time in order to file a claim to recover
the unlawful imposition of property taxes, a claim for the excessive assessment of
property taxes, or a claim to recover property taxes paid in protest due to an
outstanding contested assessment. Current law provides an exception from this

requirement for taxes due and payable in 2020 if paid by October 1, 2020, or a later
applicable installment date. The bill creates a similar exception for property taxes
due and payable in 2021 so that the timely payment requirement does not apply to
these taxes if paid by October 1, 2021, or a later applicable installment date.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB254-SSA1,1 1Section 1 . 70.511 (2) (a) of the statutes is amended to read:
SB254-SSA1,3,142 70.511 (2) (a) If the reviewing authority has not made a determination prior
3to the time of the tax levy with respect to a particular objection to the amount,
4valuation or taxability of property, the tax levy on the property or person shall be
5based on the contested assessed value of the property. A tax bill shall be sent to, and
6paid by, the person subject to the tax levy as though there had been no objection filed,
7except that the payment shall be considered to be made under protest. The entire
8tax bill shall be paid when due under s. 74.11, 74.12 or 74.87 even though the
9reviewing authority has reduced the assessment prior to the time for full payment
10of the tax billed. The requirement to pay a tax timely under this paragraph does not
11apply to taxes due and payable in 2020 if paid by October 1, 2020, or by any
12installment date for which taxes are due after October 1, 2020, nor to taxes due and
13payable in 2021 if paid by October 1, 2021, or by any installment date for which taxes
14are due after October 1, 2021
.
SB254-SSA1,2 15Section 2 . 74.35 (5) (c) of the statutes is amended to read:
SB254-SSA1,4,216 74.35 (5) (c) No claim may be filed or maintained under this section unless the
17tax for which the claim is filed, or any authorized installment payment of the tax, is
18timely paid under s. 74.11, 74.12 or 74.87. This paragraph does not apply to taxes
19due and payable in 2020 if paid by October 1, 2020, or by any installment date for
20which taxes are due after October 1, 2020, nor to taxes due and payable in 2021 if paid

1by October 1, 2021, or by any installment date for which taxes are due after October
21, 2021
.
SB254-SSA1,3 3Section 3 . 74.37 (4) (b) of the statutes is amended to read:
SB254-SSA1,4,104 74.37 (4) (b) No claim or action for an excessive assessment may be brought or
5maintained under this section unless the tax for which the claim is filed, or any
6authorized installment of the tax, is timely paid under s. 74.11 or 74.12. This
7paragraph does not apply to taxes due and payable in 2020 if paid by October 1, 2020,
8or by any installment date for which taxes are due after October 1, 2020, nor to taxes
9due and payable in 2021 if paid by October 1, 2021, or by any installment date for
10which taxes are due after October 1, 2021
.
SB254-SSA1,4 11Section 4. 101.643 of the statutes is created to read:
SB254-SSA1,4,16 12101.643 Occupancy before final inspection. (1) A dwelling unit that is
13occupied in accordance with local ordinances before undergoing all inspections for
14compliance with the one- and 2-family dwelling code may be granted an occupancy
15permit if the dwelling unit later passes a final inspection for compliance with the
16one- and 2-family dwelling code.
SB254-SSA1,4,19 17(2) If occupancy for a dwelling unit is allowed prior to a final inspection, any
18missed inspection of the dwelling unit may not be listed as a finding on the occupancy
19permit or any other document granting occupancy.
SB254-SSA1,5 20Section 5. 893.38 of the statutes is created to read:
SB254-SSA1,4,22 21893.38 Automatic renewal of certain approvals. (1) Definitions. In this
22section:
SB254-SSA1,4,2423 (a) “Challenged permit” means a permit or other approval to which all of the
24following apply:
SB254-SSA1,4,2525 1. The permit or other approval authorizes a construction project.
SB254-SSA1,5,2
12. The application for the permit or other approval includes a description of the
2construction project.
SB254-SSA1,5,33 3. The permit or other approval was issued by a governmental unit.
SB254-SSA1,5,54 4. The permit or other approval has a finite term or duration and has not
5expired.
SB254-SSA1,5,96 5. The permit or other approval is the subject of administrative, judicial, or
7appellate proceedings initiated by a person other than the holder of the permit or
8approval that may result in the invalidation, reconsideration, or modification of the
9permit or approval.
SB254-SSA1,5,1310 (b) “Challenged plat or survey” means a plat or certified survey map approval
11that is the subject of administrative, judicial, or appellate proceedings initiated by
12a person other than the holder of the approval that may result in the invalidation,
13reconsideration, or modification of the approval.
SB254-SSA1,5,1514 (c) “Construction project” means organized improvements to real property that
15include the construction or redevelopment of at least one building for occupancy.
SB254-SSA1,5,1616 (d) “Covered approval” means a challenged permit or challenged plat or survey.
SB254-SSA1,5,1917 (e) “Governmental unit” means the department of safety and professional
18services, the department of natural resources, the department of transportation, a
19city, a village, a town, a county, or a special purpose district.
SB254-SSA1,5,25 20(2) Automatic renewal. A person who has received a covered approval shall
21obtain an automatic renewal of the covered approval by notifying the governmental
22unit that issued the covered approval of the person's decision to exercise the renewal
23not less than 30 days before the expiration of the unextended term or duration of the
24covered approval. A notification under this subsection shall be in writing and shall
25specify the covered approval renewed.
SB254-SSA1,6,7
1(3) Term of renewal. The term or duration of a covered approval renewal
2under sub. (2) is an amount of time equal to 36 months plus the duration of the
3administrative, judicial, or appellate proceeding to which the covered approval is
4subject. For purposes of calculating the duration of an administrative, judicial, or
5appellate proceeding under this subsection, the proceeding begins on the date of the
6initial filing leading to the commencement of the proceeding and ends on the date of
7the final order disposing of the proceeding.
SB254-SSA1,6,13 8(4) Change of law. Except as provided s. 66.10015, the laws, regulations,
9ordinances, rules, or other properly adopted requirements that were in effect at the
10time the covered approval was issued shall apply to the construction project, plat, or
11certified survey map during the period of renewal. This subsection does not apply
12to the extent that a governmental unit demonstrates that the application of this
13subsection will create an immediate threat to public health or safety.
SB254-SSA1,6,17 14(5) Regulation of safety and sanitation. This section does not limit any state
15or local unit of government from requiring that property be maintained and secured
16in a safe and sanitary condition in compliance with applicable laws, administrative
17rules, or ordinances.
SB254-SSA1,6,18 18(6) Exceptions. This section does not apply to any of the following:
SB254-SSA1,6,2019 (a) A covered approval under any programmatic, regional, or nationwide
20general permit issued by the U.S. army corps of engineers.
SB254-SSA1,6,2221 (b) A covered approval that authorizes a water pollutant discharge under s.
22283.31 or construction or operation of a stationary source under s. 285.60.
SB254-SSA1,7,223 (c) The holder of a covered approval who is determined by the issuing
24governmental unit to be in significant noncompliance with the conditions of the

1covered approval as evidenced by written notice of violation or the initiation of a
2formal enforcement action.
SB254-SSA1,6 3Section 6. Nonstatutory provisions.
SB254-SSA1,7,244 (1) Interest and penalties on late property tax payments. Notwithstanding
5ss. 74.11, 74.12, and 74.87, for property taxes payable in 2021, after making a general
6or case-by-case finding of hardship, a taxation district may provide that an
7installment payment that is due and payable after January 1, 2021, and is received
8after its due date shall not accrue interest or penalties if the total amount due and
9payable in 2021 is paid on or before October 1, 2021. Interest and penalties shall
10accrue from October 1, 2021, for any property taxes payable in 2021 that are
11delinquent after October 1, 2021. A taxation district may not waive interest and
12penalties as provided in this subsection unless the county board of the county where
13the taxation district is located first adopts a resolution authorizing such waiver and
14establishing criteria for determining hardship, and the taxation district
15subsequently adopts a similar resolution; except that a 1st class city may waive
16interest and penalties as provided in this subsection if the city adopts a resolution
17authorizing such waiver and establishing criteria for determining hardship, and no
18action with respect to a resolution may be required of the county board of the county
19where the 1st class city is located. A county that has adopted a resolution authorizing
20the waiver of interest and penalties under this subsection shall settle any taxes,
21interest, and penalties collected on or before July 31, 2021, on August 20, 2021, as
22provided under s. 74.29 (1), and settle the remaining unpaid taxes, interest, and
23penalties on September 20, 2021. The August 20, 2021, settlement shall be
24distributed proportionally to the underlying taxing jurisdictions.
SB254-SSA1,7 25Section 7. Initial applicability.
SB254-SSA1,8,5
1(1) The treatment of s. 893.38 first applies to a permit or other approval or plat
2or certified survey map approval for which the term has not expired and against
3which administrative, judicial or appellate proceedings challenging the permit or
4other approval or plat or survey map approval are pending on the effective date of
5this subsection.
Loading...
Loading...