AB932: Bill Text

LRB-4921/1

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2001 - 2002 LEGISLATURE

2001 Assembly BILL 932

March 14, 2002 - Introduced by Representatives Grothman, Albers, Gunderson, F. Lasee, Pettis and Reynolds. Referred to Committee on Ways and Means.

AB932,2,14 An Act to repeal 20.835 (1) (e), 70.11 (39), 70.11 (39m), 70.111 (1) to (9), 70.111 (11), 70.111 (17), 70.111 (20), 70.111 (22) and (23), 70.112 (1), (5), and (6), 70.13, 70.14, 70.18, 70.19, 70.20, 70.21, 70.22, 70.29, 70.30, 70.34, 70.345, 70.35, 70.36, 70.47 (15), 70.64 (3) (c), 70.65 (2) (a) 2., 70.68, 71.91 (5m) (b), 74.11 (4), 74.11 (11) (b), 74.11 (12) (a) 1g., 74.11 (12) (d), 74.12 (6), 74.12 (11) (a) 1g., 74.12 (11) (d), 74.13 (3), 74.25 (1) (b) 1., 74.30 (1) (i), 74.42, 74.47 (3) (e), 74.55, 76.69, 79.095 and 121.06 (4); to renumber 71.91 (5m) (a) and 74.11 (11) (a); to renumber and amend 74.87 (3) (a); to consolidate, renumber and amend 70.65 (2) (a) (intro.) and 1. and 74.25 (1) (b) (intro.) and 2.; to amend 17.14 (1) (g), 26.03 (1m) (b) (intro.), 33.01 (9) (a), 33.01 (9) (am) 1., 33.01 (9) (am) 2., 33.01 (9) (ar) 1., 33.01 (9) (b) 1., 38.28 (2) (b) 2., 66.0235 (2) (b), 66.0235 (2c) (a) 2., 66.0435 (3) (c) 1. (intro.), 66.0435 (3) (c) 1. b., 66.0435 (3) (g), 66.0435 (9), 66.0517 (3) (b) 1., 66.1105 (2) (j), 67.101 (1) (b), 70.01, 70.02, 70.05 (5) (a) 1., 70.05 (5) (a) 1m., 70.07 (6), 70.075 (6), 70.10, 70.11 (4m) (a), 70.11 (9), 70.11 (11), 70.11 (12) (b), 70.11 (13), 70.11 (15), 70.11 (26), 70.11 (31), 70.11 (32), 70.111 (10) (b), 70.15 (2), 70.17 (1), 70.174, 70.365, 70.40 (5), 70.41 (5), 70.42 (5), 70.421 (1), 70.421 (5), 70.43 (2), 70.44 (1), 70.47 (7) (aa), 70.47 (14), 70.47 (16) (a), 70.48, 70.49 (2), 70.50, 70.52, 70.53, 70.555, 70.65 (2) (b) (intro.), 70.73 (1) (b), 70.73 (1) (c), 70.73 (1) (d), 70.84, 70.995 (1) (a), 70.995 (4), 70.995 (7) (b), 70.995 (8) (b) 1., 70.995 (12) (a), 70.995 (12r), 71.17 (2), 71.80 (1) (a), 73.03 (20), 73.06 (3), 74.05 (1), 74.09 (2), 74.11 (6) (a), 74.11 (10) (a), 74.11 (12) (a) (intro.), 74.11 (12) (b), 74.12 (7), 74.12 (8), 74.12 (9) (a), 74.12 (10) (a), 74.12 (11) (a) (intro.), 74.12 (11) (b), 74.13 (1) (b), 74.27, 74.30 (1m), 74.83, 76.025 (1), 76.03 (1), 76.07 (4g) (c) 1., 76.07 (4g) (c) 2., 76.125 (1), 76.48 (1r), 76.81, 77.04 (1), 77.84 (1), 79.03 (3) (b) 3., 79.03 (3) (b) 4. (intro.), 79.10 (1) (dm), 121.004 (6), 121.15 (3m) (a) 1., 121.15 (4) (a), 121.90 (2) (intro.), 174.06 (5), 174.065 (3), 174.08, 198.10 (1), 200.13 (2), 815.18 (3) (intro.) and 978.05 (6) (a); and to create 66.0435 (1) (hm) and 76.02 (2m) of the statutes; relating to: eliminating the tax on personal property.

Analysis by the Legislative Reference Bureau

This bill eliminates the property tax on personal property. The bill also eliminates the state aid payments to taxing jurisdictions based on the value of computers and computer-related equipment that are exempt from the personal property tax and that are located in the taxing jurisdictions.

This bill will be referred to the joint survey committee on tax exemptions for a detailed analysis, which will be printed as an appendix to this bill.

For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB932, s. 1 Section 1. 17.14 (1) (g) of the statutes is amended to read:

AB932,3,5 17.14 (1) (g) Failure to use the "Wisconsin Property Assessment Manual" provided under s. 73.03 (2a) and as required by s. 70.32 (1) and 70.34. The certification of any assessor removed under this paragraph may for sufficient reason be reinstated by the secretary of revenue after one year upon formal application for reinstatement.

AB932, s. 2 Section 2. 20.835 (1) (e) of the statutes, as affected by 2001 Wisconsin Act 16, is repealed.

AB932, s. 3 Section 3. 26.03 (1m) (b) (intro.) of the statutes is amended to read:

AB932,3,14 26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting raw forest products on public lands, as defined in s. 70.13 (7) that are owned by the United States, this state, or any political subdivision of this state, to a person harvesting raw forest products for fuel wood for his or her home consumption, to a person harvesting for the purpose of clearing the land for agricultural use or to a person harvesting from the person's own land, any of the following:

AB932, s. 4 Section 4. 33.01 (9) (a) of the statutes is amended to read:

AB932,3,19 33.01 (9) (a) For the purpose of receiving notice under this chapter, a person whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year.

AB932, s. 5 Section 5. 33.01 (9) (am) 1. of the statutes is amended to read:

AB932,3,23 33.01 (9) (am) 1. A person whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year.

AB932, s. 6 Section 6. 33.01 (9) (am) 2. of the statutes is amended to read:

AB932,4,4 33.01 (9) (am) 2. The spouse of a person whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year if the spouse is referred to on that tax roll.

AB932, s. 7 Section 7. 33.01 (9) (ar) 1. of the statutes is amended to read:

AB932,4,8 33.01 (9) (ar) 1. The person's name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year.

AB932, s. 8 Section 8. 33.01 (9) (b) 1. of the statutes is amended to read:

AB932,4,12 33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year; or

AB932, s. 9 Section 9. 38.28 (2) (b) 2. of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB932,4,18 38.28 (2) (b) 2. The most current equalized values certified by the department of revenue shall be used in aid determinations. Equalized values shall include the full value of property that is exempt under s. 70.11 (39) and (39m) as determined under s. 79.095 (3).

AB932, s. 10 Section 10. 66.0235 (2) (b) of the statutes is amended to read:

AB932,5,6 66.0235 (2) (b) When the transfer of territory from one local governmental unit to another results from the incorporation of a new city or village, the proportion of the assets and liabilities assigned to the new city or village shall be based on the average assessed valuation for the preceding 5 years of the property transferred in proportion to the average assessed valuation for the preceding 5 years of all the taxable property of the entire local governmental unit from which the territory is taken, according to the assessment rolls of the local governmental unit for those years. The certification by the clerk of the local governmental unit from which territory was transferred because of the incorporation shall include the assessed value of the real and personal property within the territory transferred for each of the last 5 years. The preceding 5 years shall include the assessment rolls for the 5 calendar years prior to the incorporation.

AB932, s. 11 Section 11. 66.0235 (2c) (a) 2. of the statutes is amended to read:

AB932,5,17 66.0235 (2c) (a) 2. The clerk of any school district to which territory is transferred, within 30 days of the effective date of the transfer, shall certify to the clerk of the local governmental unit from which the territory was transferred a metes and bounds description of the land area involved. Upon receipt of the description the clerk of the local governmental unit from which the territory was transferred shall certify to the department of revenue the latest assessed value of the real and personal property located within the transferred territory, file one copy of the certification with the school district clerk and one copy with the department of public instruction and make any further reports as needed by the department of revenue in the performance of duties required by law.

AB932, s. 12 Section 12. 66.0435 (1) (hm) of the statutes is created to read:

AB932,5,21 66.0435 (1) (hm) "Recreational mobile home" means a mobile home that is no larger than 400 square feet and that is used primarily as temporary living quarters for recreational, camping, travel, or seasonal purposes.

AB932, s. 13 Section 13. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:

AB932,6,3 66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and (b), each licensing authority shall collect from each mobile home occupying space or lots in a park in the licensing authority,; except from mobile homes that constitute improvements to real property under s. 70.043 (1) and from, recreational mobile homes, and camping trailers as defined in s. 70.111 (19), s. 340.01 (6m); a monthly parking permit fee computed as follows:

AB932, s. 14 Section 14. 66.0435 (3) (c) 1. b. of the statutes is amended to read:

AB932,6,8 66.0435 (3) (c) 1. b. The fair market value, determined under subd. 1. a., minus the tax-exempt household furnishings thus established, shall be equated to the general level of assessment for the prior year on other real and personal property in the district.

AB932, s. 15 Section 15. 66.0435 (3) (g) of the statutes is amended to read:

AB932,6,12 66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall be treated as a default in payment of personal property tax and is subject to all procedures and penalties applicable under chs. 70 and 74.

AB932, s. 16 Section 16. 66.0435 (9) of the statutes is amended to read:

AB932,6,19 66.0435 (9) Municipalities; parking fees on mobile homes. A licensing authority may assess parking fees at the rates under this section on recreational mobile homes, as defined in s. 70.111 (19) except mobile homes which are located in campgrounds licensed under s. 254.47 and mobile homes which are located on land where the principal residence of the owner of the mobile home is located, regardless of whether the mobile home is occupied during all or part of any calendar year.

AB932, s. 17 Section 17. 66.0517 (3) (b) 1. of the statutes is amended to read:

AB932,7,15 66.0517 (3) (b) 1. Except as provided in sub. (2) (b), a weed commissioner shall receive compensation for the destruction of noxious weeds as determined by the town board, village board or city council upon presenting to the proper treasurer the account for noxious weed destruction, verified by oath and approved by the appointing officer. The account shall specify by separate items the amount chargeable to each piece of land, describing the land, and shall, after being paid by the treasurer, be filed with the town, village or city clerk. The clerk shall enter the amount chargeable to each tract of land in the next tax roll in a column headed "For the Destruction of Weeds", as a tax on the lands upon which the weeds were destroyed. The tax shall be collected under ch. 74, except in case of lands which are exempt from taxation, railroad lands or other lands for which taxes are not collected under ch. 74. A delinquent tax may be collected as is a delinquent real property tax under chs. 74 and 75 or as is a delinquent personal property tax under ch. 74. In case of railroad lands or other lands for which taxes are not collected under ch. 74, the amount chargeable against these lands shall be certified by the town, village or city clerk to the state treasurer who shall add the amount designated to the sum due from the company owning, occupying or controlling the lands specified. The state treasurer shall collect the amount chargeable as prescribed in subch. I of ch. 76 and return the amount collected to the town, city or village from which the certification was received.

AB932, s. 18 Section 18. 66.1105 (2) (j) of the statutes is amended to read:

AB932,7,22 66.1105 (2) (j) "Tax incremental base" means the aggregate value, as equalized by the department of revenue, of all taxable property located within a tax incremental district on the date as of which the district is created, determined as provided in sub. (5) (b). The base of districts created before October 1, 1980, does not include the value of property exempted under s. 70.111 (17) merchant's stock-in-trade, manufacturers' materials and finished products, and livestock.

AB932, s. 19 Section 19. 67.101 (1) (b) of the statutes is amended to read:

AB932,8,4 67.101 (1) (b) Beginning on January 1, 1973, except interest which is received by the city as a part of the aggregate amounts from the sale of capital assets, one-third of all interest money received by the city treasury on any invested city funds and one-third of all interest received by the city treasury on any other funds to the interest of which the city is entitled including one-third of all interest received on delinquent personal property taxes.

AB932, s. 20 Section 20. 70.01 of the statutes is amended to read: