AB519,20,2018 49.47 (4) (b) 1. A home and the land used and operated in connection therewith,
19or in lieu thereof a manufactured home or mobile home, if the home, manufactured
20home
or mobile home is used as the person's or his or her family's place of abode.
AB519, s. 30 21Section 30. 59.69 (4) (d) of the statutes is amended to read:
AB519,20,2322 59.69 (4) (d) Trailer camps, or tourist camps and motels or both and
23manufactured and mobile home parks.
AB519, s. 31 24Section 31. 66.058 (title) of the statutes is amended to read:
AB519,20,25 2566.058 (title) Mobile Manufactured and mobile home parks.
AB519, s. 32
1Section 32. 66.058 (1) (a) of the statutes is repealed.
AB519, s. 33 2Section 33. 66.058 (1) (b) of the statutes is amended to read:
AB519,21,43 66.058 (1) (b) "Licensee" means any person licensed to operate and maintain
4a manufactured and mobile home park under this section.
AB519, s. 34 5Section 34. 66.058 (1) (c) of the statutes is amended to read:
AB519,21,76 66.058 (1) (c) "Licensing authority" means the city, town or village wherein a
7manufactured and mobile home park is located.
AB519, s. 35 8Section 35. 66.058 (1) (cg) of the statutes is created to read:
AB519,21,99 66.058 (1) (cg) "Manufactured home" has the meaning given in s. 101.91 (2).
AB519, s. 36 10Section 36. 66.058 (1) (d) of the statutes is amended to read:
AB519,21,1511 66.058 (1) (d) "Mobile home" is that which is, or was as originally constructed,
12designed to be transported by any motor vehicle upon a public highway and designed,
13equipped and used primarily for sleeping, eating and living quarters, or is intended
14to be so used; and includes any additions, attachments, annexes, foundations and
15appurtenances
has the meaning given in s. 101.91 (1).
AB519, s. 37 16Section 37. 66.058 (1) (e) of the statutes is amended to read:
AB519,21,2017 66.058 (1) (e) "Mobile "Manufactured and mobile home park" means any plot
18or plots of ground upon which 2 3 or more units mobile homes or manufactured
19homes
, occupied for dwelling or sleeping purposes, are located, regardless of whether
20or not a charge is made for such accommodation.
AB519, s. 38 21Section 38. 66.058 (1) (f) of the statutes is repealed.
AB519, s. 39 22Section 39. 66.058 (1) (g) of the statutes is amended to read:
AB519,21,2323 66.058 (1) (g) "Park" means manufactured and mobile home park.
AB519, s. 40 24Section 40. 66.058 (1) (i) of the statutes is amended to read:
AB519,22,2
166.058 (1) (i) "Space" means a plot of ground within a mobile home park,
2designed for the accommodation of one mobile home unit.
AB519, s. 41 3Section 41. 66.058 (1) (j) of the statutes is amended to read:
AB519,22,44 66.058 (1) (j) "Unit" means a mobile home unit or a manufactured home unit.
AB519, s. 42 5Section 42. 66.058 (2) (a) of the statutes is amended to read:
AB519,22,156 66.058 (2) (a) It shall be unlawful for any person to maintain or operate within
7the limits of any city, town or village, any mobile home park unless such person shall
8first obtain from the city, town or village a license therefor. All such parks in
9existence on August 9, 1953, shall within 90 days thereafter, obtain such license, and
10in all other respects comply fully with the requirements of this section except that
11the licensing authority shall upon application of a park operator, waive such
12requirements that require prohibitive reconstruction costs if such waiver does not
13affect sanitation requirements of the city, town or village or create or permit to
14continue any hazard to the welfare and health of the community and the occupants
15of the park.
AB519, s. 43 16Section 43. 66.058 (2) (b) of the statutes is amended to read:
AB519,23,817 66.058 (2) (b) In order to protect and promote the public health, morals and
18welfare and to equitably defray the cost of municipal and educational services
19required by persons and families using or occupying trailers, mobile homes, trailer
20camps or mobile home
parks for living, dwelling or sleeping purposes, each city
21council, village board and town board may establish and enforce by ordinance
22reasonable standards and regulations for every trailer and trailer camp and every
23mobile home and mobile home
park;, may require an annual license fee to operate
24the same a park and may levy and collect special assessments to defray the cost of
25municipal and educational services furnished to such trailer and trailer camp, or

1mobile home and mobile home
a park. They may limit the number of units, trailers
2or mobile homes
that may be parked or kept located in any one camp or park, and
3limit the number of licenses for trailer camps or parks in any common school district,
4if the mobile housing development of a park would cause the school costs to increase
5above the state average or if an exceedingly difficult or impossible situation exists
6with regard to providing adequate and proper sewage disposal in the particular area.
7The power conferred on cities, villages and towns by this section is in addition to all
8other grants and shall be deemed limited only by the express language of this section.
AB519, s. 44 9Section 44. 66.058 (2) (c) of the statutes is amended to read:
AB519,23,1510 66.058 (2) (c) In any town in which the town board enacts an ordinance
11regulating trailers mobile homes and manufactured homes under the provisions of
12this section and has also enacted and approved a county zoning ordinance under the
13provisions of s. 59.69, the provisions of the ordinance which is most restrictive shall
14apply with respect to the establishment and operation of any trailer camp park in
15said town.
AB519, s. 45 16Section 45. 66.058 (2) (d) of the statutes is amended to read:
AB519,24,617 66.058 (2) (d) Any license granted under the provisions of this section shall be
18subject to revocation or suspension for cause by the common council, village board
19or town board that issued the license upon complaint filed with the clerk of the city,
20village or town signed by any law enforcement officer, local health officer, as defined
21in s. 250.01 (5), or building inspector after a public hearing upon the complaint,
22provided that the holder of the license shall be given 10 days' notice in writing of the
23hearing, and the holder of the license shall be entitled to appear and be heard as to
24why the license shall not be revoked. Any holder of a license that is revoked or
25suspended by the governing body of any city, village or town may within 20 days of

1the date of the revocation or suspension appeal therefrom to the circuit court of the
2county in which the trailer camp or mobile home park is located by filing a written
3notice of appeal with the city, village or town clerk, together with a bond executed to
4the city, village or town, in the sum of $500 with 2 sureties or a bonding company
5approved by the said clerk, conditioned for the faithful prosecution of the appeal and
6the payment of costs adjudged against the license holder.
AB519, s. 46 7Section 46. 66.058 (3) (title) of the statutes is amended to read:
AB519,24,98 66.058 (3) (title) License and monthly mobile home Monthly permit fee;
9review
.
AB519, s. 47 10Section 47. 66.058 (3) (a) of the statutes is amended to read:
AB519,24,1611 66.058 (3) (a) The licensing authority shall exact from the licensee an annual
12license fee of not less than $25 and not more than $100 for each 50 spaces or fraction
13thereof within each mobile home park within its limits, except that where the park
14lies in more than one municipality the amount of the license fee shall be such fraction
15thereof as the number of spaces in the park in the municipality bears to the entire
16number of spaces in the park.
AB519, s. 48 17Section 48. 66.058 (3) (c) 1. (intro.), a., c. and d. of the statutes are amended
18to read:
AB519,24,2419 66.058 (3) (c) 1. (intro) In addition to the license fee provided in pars. (a) and
20(b), each local taxing authority shall collect from each mobile home unit occupying
21space or lots in a park in the city, town or village, except from mobile homes and
22manufactured homes
that constitute improvements to real property under s. 70.043
23(1) and from recreational mobile homes and camping trailers and travel trailers as
24defined in s. 70.111 (19), a monthly parking permit fee computed as follows:
AB519,25,3
1a. On January 1, the assessor shall determine the total fair market value of
2each mobile home unit in the taxation district subject to the monthly parking permit
3fee.
AB519,25,64 c. The value of each mobile home unit , determined under subd. 1. b., shall be
5multiplied by the general property gross tax rate, less any credit rate for the property
6tax relief credit, established on the preceding year's assessment of general property.
AB519,25,87 d. The total annual parking permit fee, computed under subd. 1. c., shall be
8divided by 12 and shall represent the monthly mobile home parking permit fee.
AB519, s. 49 9Section 49. 66.058 (3) (c) 2. of the statutes is amended to read:
AB519,25,2210 66.058 (3) (c) 2. The monthly parking permit fee shall be applicable to mobile
11homes
units moving into the tax district any time during the year. The park operator
12shall furnish information to the tax district clerk and the assessor on mobile homes
13units added to the park within 5 days after their arrival, on forms prescribed by the
14department of revenue. As soon as the assessor receives the notice of an addition of
15a mobile home unit to a park, the assessor shall determine its fair market value and
16notify the clerk of that determination. The clerk shall equate the fair market value
17established by the assessor and shall apply the appropriate tax rate, divide the
18annual parking permit fee thus determined by 12 and notify the mobile home unit
19owner of the monthly fee to be collected from the mobile home owner. Liability for
20payment of the fee shall begin on the first day of the next succeeding month and shall
21remain on the mobile home unit only for such months as the mobile home unit
22remains in the tax district.
AB519, s. 50 23Section 50. 66.058 (3) (c) 5. and 6. of the statutes are amended to read:
AB519,26,3
166.058 (3) (c) 5. The monthly parking permit fee shall be paid by the mobile
2home
unit owner to the local taxing authority on or before the 10th of the month
3following the month for which such parking permit fee is due.
AB519,26,74 6. The licensee of a park shall be liable for the monthly parking permit fee for
5any mobile home unit occupying space therein as well as the owner and occupant
6thereof. A municipality, by ordinance, may require the mobile home unit park
7operator to collect the monthly parking permit fee from the mobile home unit owner.
AB519, s. 51 8Section 51. 66.058 (3) (c) 7. of the statutes is amended to read:
AB519,26,149 66.058 (3) (c) 7. No monthly parking permit fee shall be imposed for any space
10occupied by a mobile home unit accompanied by an automobile for an accumulating
11period not to exceed 60 days in any 12 months if the occupants of the mobile home
12unit are tourists or vacationists. Exemption certificates in duplicate shall be
13accepted by the treasurer of the licensing authority from qualified tourists or
14vacationists in lieu of monthly mobile home parking unit permit fees.
AB519, s. 52 15Section 52. 66.058 (3) (c) 8. of the statutes is amended to read:
AB519,26,2516 66.058 (3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to the principal
17dwelling on a parcel of taxable property of an owner shall apply to the estimated fair
18market value of a mobile home unit that is the principal dwelling of the owner. The
19owner of the mobile home unit shall file a claim for the credit with the treasurer of
20the municipality in which the property is located no later than January 31. To obtain
21the credit under s. 79.10 (9) (bm), the owner shall attest on the claim that the mobile
22home
unit is the owner's principal dwelling, as defined in s. 79.10 (1) (f). The
23treasurer shall reduce the owner's parking monthly permit fee by the amount of any
24allowable credit. The treasurer shall furnish notice of all claims for credits filed
25under this subdivision to the department of revenue as provided under s. 79.10 (1m).
AB519, s. 53
1Section 53. 66.058 (3) (d) of the statutes is amended to read:
AB519,27,32 66.058 (3) (d) This section shall not apply where a mobile home park is owned
3and operated by any county under the provisions of s. 59.52 (16) (b).
AB519, s. 54 4Section 54. 66.058 (3) (e) of the statutes is amended to read:
AB519,27,135 66.058 (3) (e) If a mobile home unit is permitted by local ordinance to be located
6outside of a licensed park, the monthly parking permit fee shall be paid by the owner
7of the land on which it stands, and the owner of such land shall be required to comply
8with the reporting requirements of par. (c). The owner of the land may collect the fee
9from the owner of the mobile home unit and, on or before January 10 and on or before
10July 10, shall transmit to the taxation district all fees owed for the 6 months ending
11on the last day of the month preceding the month when the transmission is required.
12Nothing contained in this subsection shall prohibit the regulation thereof by local
13ordinance.
AB519, s. 55 14Section 55. 66.058 (3m) of the statutes is amended to read:
AB519,27,1815 66.058 (3m) Park operator reimbursement. A park operator who is required
16by municipal ordinance to collect the monthly parking permit fee from the mobile
17home
unit owner may deduct, for administrative expenses, 2% of the monthly fees
18collected.
AB519, s. 56 19Section 56. 66.058 (4) (intro.) of the statutes is amended to read:
AB519,27,2320 66.058 (4) Application for license. (intro.) Original application for mobile
21home
a park license shall be filed with the clerk of the licensing authority.
22Applications shall be in writing, signed by the applicant and shall contain the
23following:
AB519, s. 57 24Section 57. 66.058 (4) (b) of the statutes is amended to read:
AB519,27,2525 66.058 (4) (b) The location and legal description of the mobile home park.
AB519, s. 58
1Section 58. 66.058 (5) of the statutes is amended to read:
AB519,28,92 66.058 (5) Plans and specifications to be filed. Accompanying, and to be filed
3with an original application for a mobile home park, shall be plans and specifications
4which shall be in compliance with all applicable city, town or village ordinances and
5provisions of the department of family and social services. The clerk after approval
6of the application by the governing body and upon completion of the work according
7to the plans shall issue the license. A mobile housing development harboring only
8nondependent mobile homes as defined in sub. (1) (f) shall not be required to provide
9a service building.
AB519, s. 59 10Section 59. 66.058 (8) of the statutes is amended to read:
AB519,28,2011 66.058 (8) Distribution of fees. The municipality may retain 10% of the
12monthly parking permit fees collected in each month, without reduction for any
13amounts deducted under sub. (3m), to cover the cost of administration. The
14municipality shall pay to the school district in which the park is located, within 20
15days after the end of each month, such proportion of the remainder of the fees
16collected in the preceding month as the ratio of the most recent property tax levy for
17school purposes bears to the total tax levy for all purposes in the municipality. If the
18park is located in more than one school district, each district shall receive a share in
19the proportion that its property tax levy for school purposes bears to the total school
20tax levy.
AB519, s. 60 21Section 60. 66.0585 of the statutes is amended to read:
AB519,29,4 2266.0585 (title) Municipalities; parking permit fees on mobile homes
23travel trailers. Any municipality may assess parking monthly permit fees at the
24rates under s. 66.058 on mobile homes travel trailers, as defined in s. 70.111 (19) (b),
25except mobile homes which travel trailers that are located in campgrounds licensed

1under s. 254.47 and mobile homes which travel trailers that are located on land
2where the principal residence of the owner of the mobile home travel trailer is
3located, regardless of whether or not the mobile home travel trailer is occupied
4during all or part of any calendar year.
AB519, s. 61 5Section 61. 66.069 (1) (b) of the statutes is amended to read:
AB519,30,146 66.069 (1) (b) On October 15 in each year notice shall be given to the owner or
7occupant of all lots or parcels of real estate to which utility service has been furnished
8prior to October 1 by a public utility operated by any town, city or village and
9payment for which is owing and in arrears at the time of giving such notice. The
10department in charge of the utility shall furnish the treasurer with a list of all such
11lots or parcels of real estate, and the notice shall be given by the treasurer, unless the
12governing body of the city, village or town shall authorize such notice to be given
13directly by the department. Such notice shall be in writing and shall state the
14amount of such arrears, including any penalty assessed pursuant to the rules of such
15utility; that unless the same is paid by November 1 thereafter a penalty of 10 % of
16the amount of such arrears will be added thereto; and that unless such arrears, with
17any such added penalty, shall be paid by November 15 thereafter, the same will be
18levied as a tax against the lot or parcel of real estate to which utility service was
19furnished and for which payment is delinquent as above specified. Such notice may
20be served by delivery to either such owner or occupant personally, or by letter
21addressed to such owner or occupant at the post-office address of such lot or parcel
22of real estate. On November 16 the officer or department issuing the notice shall
23certify and file with the clerk a list of all lots or parcels of real estate, giving the legal
24description thereof, to the owners or occupants of which notice of arrears in payment
25were given as above specified and which arrears still remain unpaid, and stating the

1amount of such arrears together with the added penalty thereon as herein provided.
2Each such delinquent amount, including such penalty, shall thereupon become a lien
3upon the lot or parcel of real estate to which the utility service was furnished and
4payment for which is delinquent, and the clerk shall insert the same as a tax against
5such lot or parcel of real estate. All proceedings in relation to the collection of general
6property taxes and to the return and sale of property for delinquent taxes shall apply
7to said tax if the same is not paid within the time required by law for payment of taxes
8upon real estate. Under this paragraph, if an arrearage is for utility service
9furnished and metered by the utility directly to a mobile home unit, as defined under
10s. 66.058 (1) (j),
in a licensed manufactured and mobile home park, as defined under
11s. 66.058 (1) (e)
, the notice shall be given to the owner of the mobile home unit and
12the delinquent amount shall become a lien on the mobile home unit rather than a lien
13on the parcel of real estate on which the mobile home unit is located. A lien on a
14mobile home unit may be enforced using the procedures under s. 779.48 (2).
AB519, s. 62 15Section 62. 66.071 (1) (e) of the statutes is amended to read:
AB519,31,1316 66.071 (1) (e) All water rates for water furnished to any building or premises,
17and the cost of repairing meters, service pipes, stops or stop boxes, shall be a lien on
18the lot, part of lot or parcel of land on which such building or premises shall be
19situated. If any water rates or bills for the repairing of meters, service pipes, stops
20or stop boxes remain unpaid on the first day of October, in any year, the same shall
21be certified to the city comptroller of such city on or before the first day of November
22next following, and shall be placed by the comptroller upon the tax roll and collected
23in the same manner as other taxes on real estate are collected in said city. The charge
24for water supplied by the city in all premises where meters are attached and
25connected, shall be at rates fixed by the commissioner of public works and for the

1quantity indicated by the meter. If in any case, the commissioner of public works
2shall determine that the quantity indicated by the meter is materially incorrect or
3if a meter has been off temporarily on account of repairs, the commissioner of public
4works shall determine in the best manner in the commissioner's power the quantity
5used, and such determination shall be conclusive. No water rate or rates duly
6assessed against any property shall be thereafter remitted or changed except by the
7council of such city. Under this paragraph, if an unpaid charge or bill is for utility
8service furnished and metered by the waterworks directly to a mobile home unit, as
9defined under s. 66.058 (1) (j),
in a licensed manufactured and mobile home park, as
10defined under s. 66.058 (1) (e),
the delinquent amount shall become a lien on the
11mobile home unit rather than a lien on the parcel of real estate on which the mobile
12home
unit is located. A lien on a mobile home unit may be enforced using the
13procedures under s. 779.48 (2).
AB519, s. 63 14Section 63. 70.043 (title) of the statutes is amended to read:
AB519,31,15 1570.043 (title) Mobile homes and manufactured homes.
AB519, s. 64 16Section 64. 70.043 (1) of the statutes is amended to read:
AB519,31,2217 70.043 (1) A mobile home, as defined in s. 66.058 (1) (d) 101.91 (1), or a
18manufactured home, as defined in s. 101.91 (2)
, is an improvement to real property
19if it is connected to utilities and is set upon a foundation upon land which is owned
20by the mobile home or manufactured home owner. In this section, a mobile home or
21manufactured home
is "set upon a foundation" if it is off its wheels and is set upon
22some other support.
AB519, s. 65 23Section 65. 70.043 (2) of the statutes is amended to read:
AB519,32,324 70.043 (2) A mobile home, as defined in s. 66.058 (1) (d) 101.91 (1), or a
25manufactured home, as defined in s. 101.91 (2)
, is personal property if the land upon

1which it is located is not owned by the mobile home or manufactured home owner or
2if the mobile home or manufactured home is not set upon a foundation or connected
3to utilities.
AB519, s. 66 4Section 66. 70.111 (19) (title) of the statutes is amended to read:
AB519,32,65 70.111 (19) (title) Camping trailers and recreational mobile homes travel
6trailers
.
AB519, s. 67 7Section 67. 70.111 (19) (b) of the statutes is amended to read:
AB519,32,108 70.111 (19) (b) Mobile homes Travel trailers, as defined in s. 66.058 340.01
9(72r)
, that are no larger than 400 square feet and that are used primarily as
10temporary living quarters for recreational, camping, travel or seasonal purposes
.
AB519, s. 68 11Section 68. 70.112 (7) of the statutes is amended to read:
AB519,32,1312 70.112 (7) (title) Mobile homes and manufactured homes. Every mobile home
13unit subject to a monthly parking permit fee under s. 66.058.
AB519, s. 69 14Section 69. 71.07 (9) (a) 3. of the statutes is amended to read:
AB519,33,415 71.07 (9) (a) 3. "Property taxes" means real and personal property taxes,
16exclusive of special assessments, delinquent interest and charges for service, paid by
17a claimant on the claimant's principal dwelling during the taxable year for which
18credit under this subsection is claimed, less any property taxes paid which are
19properly includable as a trade or business expense under section 162 of the internal
20revenue code. If the principal dwelling on which the taxes were paid is owned by 2
21or more persons or entities as joint tenants or tenants in common or is owned by
22spouses as marital property, "property taxes" is that part of property taxes paid that
23reflects the ownership percentage of the claimant. If the principal dwelling is sold
24during the taxable year the "property taxes" for the seller and buyer shall be the
25amount of the tax prorated to each in the closing agreement pertaining to the sale

1or, if not so provided for in the closing agreement, the tax shall be prorated between
2the seller and buyer in proportion to months of their respective ownership. "Property
3taxes" includes monthly parking permit fees in respect to a principal dwelling
4collected under s. 66.058 (3) (c).
AB519, s. 70 5Section 70. 71.07 (9) (a) 4. of the statutes is amended to read:
AB519,33,176 71.07 (9) (a) 4. "Rent constituting property taxes" means 25% of rent if heat is
7not included, or 20% of rent if heat is included, paid during the taxable year for which
8credit is claimed under this subsection, at arm's length, for the use of a principal
9dwelling and contiguous land, excluding any payment for domestic, food, medical or
10other services which are unrelated to use of the dwelling as housing, less any rent
11paid that is properly includable as a trade or business expense under the internal
12revenue code. "Rent" includes space rental paid to a landlord for parking a mobile
13home or manufactured home. Rent shall be apportioned among the occupants of a
14principal dwelling according to their respective contribution to the total amount of
15rent paid. "Rent" does not include rent paid for the use of housing which was exempt
16from property taxation, except housing for which payments in lieu of taxes were
17made under s. 66.40 (22).
AB519, s. 71 18Section 71. 71.52 (2) of the statutes is amended to read:
AB519,34,1519 71.52 (2) "Gross rent" means rental paid at arm's length, solely for the right
20of occupancy of a homestead. "Gross rent" does not include, whether expressly set
21out in the rental agreement or not, charges for any medical services; other personal
22services such as laundry, transportation, counseling, grooming, recreational and
23therapeutic services; shared living expenses, including but not limited to food,
24supplies and utilities unless utility payments are included in the gross rent paid to
25the landlord; and food furnished by the landlord as a part of the rental agreement.

1"Gross rent" includes the rental paid to a landlord for parking of a mobile home or
2manufactured home
, exclusive of any charges for food furnished by the landlord as
3a part of the rental agreement, plus parking monthly permit fees paid under s. 66.058
4(3) (c) for a rented mobile home or manufactured home. If a homestead is an integral
5part of a multipurpose or multidwelling building, "gross rent" is the percentage of the
6gross rent on that part of the multipurpose or multidwelling building occupied by the
7household as a principal residence plus the same percentage of the gross rent on the
8land surrounding it, not exceeding one acre, that is reasonably necessary for use of
9the multipurpose or multidwelling building as a principal residence, except as the
10limitations under s. 71.54 (2) (b) apply. If the homestead is part of a farm, "gross rent"
11is the rent on up to 120 acres of the land contiguous to the claimant's principal
12residence plus the rent on all improvements to real property on that land, except as
13the limitations under s. 71.54 (2) (b) apply. If a claimant and persons who are not
14members of the claimant's household reside in a homestead, the claimant's "gross
15rent" is the gross rent paid by the claimant to the landlord for the homestead.
AB519, s. 72 16Section 72. 71.52 (7) of the statutes is amended to read:
AB519,36,1417 71.52 (7) "Property taxes accrued" means real or personal property taxes or
18monthly parking permit fees under s. 66.058 (3) (c), exclusive of special assessments,
19delinquent interest and charges for service, levied on a homestead owned by the
20claimant or a member of the claimant's household. "Real or personal property taxes"
21means those levied under ch. 70, less the tax credit, if any, afforded in respect of such
22property by s. 79.10. If a homestead is owned by 2 or more persons or entities as joint
23tenants or tenants in common or is owned as marital property or survivorship
24marital property and one or more such persons, entities or owners is not a member
25of the claimant's household, property taxes accrued is that part of property taxes

1accrued levied on such homestead, reduced by the tax credit under s. 79.10, that
2reflects the ownership percentage of the claimant and the claimant's household,
3except that if a homestead is owned by 2 or more natural persons or if 2 or more
4natural persons have an interest in a homestead, one or more of whom is not a
5member of the claimant's household, and the claimant has a present interest, as that
6term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
7that transferred the homestead or interest in the homestead to the claimant to pay
8the entire amount of property taxes levied on the homestead, property taxes accrued
9is property taxes accrued levied on such homestead, reduced by the tax credit under
10s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
11no effect in computing property taxes accrued for a person whose homestead is not
12the same as the homestead of that person's spouse. For purposes of this subsection,
13property taxes are "levied" when the tax roll is delivered to the local treasurer for
14collection. If a homestead is sold or purchased during the calendar year of the levy,
15the property taxes accrued for the seller and the buyer are the amount of the tax levy
16prorated to each in proportion to the periods of time each both owned and occupied
17the homestead during the year to which the claim relates. The seller may use the
18closing agreement pertaining to the sale of the homestead, the property tax bill for
19the year before the year to which the claim relates or the property tax bill for the year
20to which the claim relates as the basis for computing property taxes accrued, but
21those taxes are allowable only for the portion of the year during which the seller
22owned and occupied the sold homestead. If a household owns and occupies 2 or more
23homesteads in the same calendar year, property taxes accrued is the sum of the
24prorated property taxes accrued attributable to the household for each of such
25homesteads. If the household owns and occupies the homestead for part of the

1calendar year and rents a homestead for part of the calendar year, it may include both
2the proration of taxes on the homestead owned and rent constituting property taxes
3accrued with respect to the months the homestead is rented in computing the amount
4of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
5or multidwelling building, property taxes accrued are the percentage of the property
6taxes accrued on that part of the multipurpose or multidwelling building occupied
7by the household as a principal residence plus that same percentage of the property
8taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
9necessary for use of the multipurpose or multidwelling building as a principal
10residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
11of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
12of the land contiguous to the claimant's principal residence and include the property
13taxes accrued on all improvements to real property located on such land, except as
14the limitations of s. 71.54 (2) (b) apply.
Loading...
Loading...