AB932: Bill Text

AB932, s. 88 Section 88. 70.995 (1) (a) of the statutes is amended to read:

AB932,26,15 70.995 (1) (a) In this section "manufacturing property" includes all lands, buildings, structures and other real property used in manufacturing, assembling, processing, fabricating, making or milling tangible personal property for profit. Manufacturing property also includes warehouses, storage facilities and office structures when the predominant use of the warehouses, storage facilities or offices is in support of the manufacturing property, and all personal property owned or used by any person engaged in this state in any of the activities mentioned, and used in the activity, including raw materials, supplies, machinery, equipment, work in process and finished inventory when located at the site of the activity. Establishments engaged in assembling component parts of manufactured products are considered manufacturing establishments if the new product is neither a structure nor other fixed improvement. Materials processed by a manufacturing establishment include products of agriculture, forestry, fishing, mining and quarrying. For the purposes of this section, establishments which engage in mining metalliferous minerals are considered manufacturing establishments.

AB932, s. 89 Section 89. 70.995 (4) of the statutes is amended to read:

AB932,27,10 70.995 (4) Whenever real property or tangible personal property is used for one, or some combination, of the processes mentioned in sub. (3) and also for other purposes, the department of revenue, if satisfied that there is substantial use in one or some combination of such processes, may assess the property under this section. For all purposes of this section the department of revenue shall have sole discretion for the determination of what is substantial use and what description of real property or what unit of tangible personal property shall constitute "the property" to be included for assessment purposes, and, in connection herewith, the department may include in a real property unit, real property owned by different persons. Vacant property designed for use in manufacturing, assembling, processing, fabricating, making or milling tangible property for profit may be assessed under this section or under s. 70.32 (1), and the period of vacancy may not be the sole ground for making that determination. In those specific instances where a portion of a description of real property includes manufacturing property rented or leased and operated by a separate person which does not satisfy the substantial use qualification for the entire property, the local assessor shall assess the entire real property description and all personal property not exempt under s. 70.11 (27). The applicable portions of the standard manufacturing property report form under sub. (12) as they relate to manufacturing machinery and equipment shall be submitted by such person.

AB932, s. 90 Section 90. 70.995 (7) (b) of the statutes is amended to read:

AB932,27,15 70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's workload permits and if in the department's judgment it is desirable, the department of revenue shall complete a field investigation or on-site appraisal at full value under ss. s. 70.32 (1) and 70.34 of all manufacturing property in this state.

AB932, s. 91 Section 91. 70.995 (8) (b) 1. of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB932,28,6 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.

AB932, s. 92 Section 92. 70.995 (12) (a) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB932,29,5 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 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. 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.

AB932, s. 93 Section 93. 70.995 (12r) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB932,29,10 70.995 (12r) The department of revenue shall calculate the value of property that is used in manufacturing, as defined in this section, and that is exempt under s. 70.11 (39) and (39m).

AB932, s. 94 Section 94. 71.17 (2) of the statutes is amended to read:

AB932,29,21 71.17 (2) Lien on trust estate; income taxes levied against beneficiary. All income taxes levied against the income of beneficiaries shall be a lien on that portion of the trust estate or interest therein from which the income taxed is derived, and such taxes shall be paid by the fiduciary, if not paid by the distributee, before the same become delinquent. Every person who, as a fiduciary under the provisions of this subchapter, pays an income tax shall have all the rights and remedies of reimbursement for any taxes assessed against him or her or paid by him or her in such capacity, as provided in s. 70.19 (1) and (2) a right of action for reimbursement against the beneficiary for whom the tax is paid and shall have a lien on the beneficiary's property for the amount of the taxes paid.

AB932, s. 95 Section 95. 71.80 (1) (a) of the statutes is amended to read:

AB932,30,2 71.80 (1) (a) The department shall assess incomes as provided in this chapter and in performance of such duty the department shall possess all powers now or hereafter granted by law to the department in the assessment of personal property and also the power to may estimate incomes.

AB932, s. 96 Section 96. 71.91 (5m) (a) of the statutes is renumbered 71.91 (5m).

AB932, s. 97 Section 97. 71.91 (5m) (b) of the statutes is repealed.

AB932, s. 98 Section 98. 73.03 (20) of the statutes is amended to read:

AB932,30,25 73.03 (20) To investigate all delinquent personal property, death and estate, income, or franchise taxes and surtaxes in the state , and the possibility of the collection of them, and to require taxing officials, including town treasurers, county treasurers, sheriffs, and district attorneys, to institute proceedings, actions, and prosecutions for the collection of delinquent taxes so that the amount of delinquent taxes shall be reduced to the minimum. In carrying out this subsection the department of revenue may examine or cause to be examined by any agent, employee, or representative designated by it for that purpose, any books, papers, records, or memoranda of any corporation, limited liability company, partnership, or individual bearing upon the collection of any delinquent taxes and may require the attendance of the officials of any corporation or limited liability company or of any other person having knowledge in the premises and may take testimony and require proof material for their information upon any matter that they deem of value for the purpose of enforcing the payment of delinquent taxes. The department of revenue may also perform other duties and adopt other procedures that may be necessary to carry out this subsection and direct that proceedings, actions, and prosecutions be instituted to enforce the laws relating to the collection of delinquent taxes of every kind. To this end, the department of justice shall, upon the request of the department of revenue, conduct such actions, proceedings, or prosecutions or assist the local town, city, village, or county officials in them or assist the district attorneys.

AB932, s. 99 Section 99. 73.06 (3) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB932,31,18 73.06 (3) The department of revenue, through its supervisors of equalization, shall examine and test the work of assessors during the progress of their assessments and ascertain whether any of them is assessing property at other than full value or is omitting property subject to taxation from the roll. The department and such supervisors shall have the rights and powers of a local assessor for the examination of persons and property and for the discovery of property subject to taxation. If any property has been omitted or not assessed according to law, they shall bring the same to the attention of the local assessor of the proper district and if such local assessor shall neglect or refuse to correct the assessment they shall report the fact to the board of review. If it discovers errors in identifying or valuing property that is exempt under s. 70.11 (39) or (39m), the department shall change the specification of the property as taxable or exempt and shall change the value of the property. All disputes between the department, municipalities and property owners about the taxability or value of property that is reported under s. 79.095 (2) (a) or of the property under s. 70.995 (12r) shall be resolved by using the procedures under s. 70.995 (8).

AB932, s. 100 Section 100. 74.05 (1) of the statutes is amended to read:

AB932,31,23 74.05 (1) Definition. In this section, "error in the tax roll" means an error in the description of any real or personal property, in the identification of the owner or person to whom the property is assessed or in the amount of the tax or an error resulting from a palpably erroneous entry in the assessment roll.

AB932, s. 101 Section 101. 74.09 (2) of the statutes is amended to read:

AB932,32,3 74.09 (2) Preparation. The clerk of the taxation district shall prepare the real and personal property tax bills. The form of the property tax bill shall be prescribed by the department of revenue and shall be uniform.

AB932, s. 102 Section 102. 74.11 (4) of the statutes is repealed.

AB932, s. 103 Section 103. 74.11 (6) (a) of the statutes is amended to read:

AB932,32,8 74.11 (6) (a) Payments made on or before January 31 and payments of taxes on improvements on leased land that are assessed as personal property shall be made to the taxation district treasurer.

AB932, s. 104 Section 104. 74.11 (10) (a) of the statutes is amended to read:

AB932,32,13 74.11 (10) (a) If all special assessments, special charges, and special taxes and personal property taxes due under sub. (3) or (4) are not paid in full on or before the due date, the amounts unpaid are delinquent as of the day after the due date of the first instalment installment or of the lump-sum payment.

AB932, s. 105 Section 105. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).

AB932, s. 106 Section 106. 74.11 (11) (b) of the statutes is repealed.

AB932, s. 107 Section 107. 74.11 (12) (a) (intro.) of the statutes is amended to read:

AB932,32,20 74.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation district treasurer or county treasurer receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:

AB932, s. 108 Section 108. 74.11 (12) (a) 1g. of the statutes is repealed.

AB932, s. 109 Section 109. 74.11 (12) (b) of the statutes is amended to read:

AB932,32,25 74.11 (12) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies under this section.

AB932, s. 110 Section 110. 74.11 (12) (d) of the statutes is repealed.

AB932, s. 111 Section 111. 74.12 (6) of the statutes is repealed.

AB932, s. 112 Section 112. 74.12 (7) of the statutes is amended to read:

AB932,33,9 74.12 (7) Delinquent first instalment installment. If the first instalment installment of real property taxes, personal property taxes on improvements on leased land or special assessments to which an instalment installment option pertains is not paid on or before January 31, the entire amount of the remaining unpaid taxes or special assessments to which an instalment installment option pertains on that parcel is delinquent as of February 1.

AB932, s. 113 Section 113. 74.12 (8) of the statutes is amended to read:

AB932,33,18 74.12 (8) Delinquent 2nd or subsequent instalment installment. If the 2nd or any subsequent instalment installment payment of real property taxes, personal property taxes on improvements on leased land or special assessments to which an instalment installment option pertains is not paid by the due date specified in the ordinance, the entire amount of the remaining unpaid taxes or special assessments to which an instalment installment option pertains on that parcel is delinquent as of the first day of the month after the payment is due and interest and penalties are due under sub. (10).

AB932, s. 114 Section 114. 74.12 (9) (a) of the statutes is amended to read:

AB932,33,23 74.12 (9) (a) If all special assessments to which an instalment installment option does not pertain, special charges, and special taxes and personal property taxes that are due under sub. (5) or (6) are not paid in full on or before January 31, the amounts unpaid are delinquent as of February 1.

AB932, s. 115 Section 115. 74.12 (10) (a) of the statutes is amended to read:

AB932,34,5 74.12 (10) (a) All real property taxes, special assessments, special charges and special taxes that become delinquent and are paid on or before July 31, and all delinquent personal property taxes, whenever paid, shall be paid, together with interest and penalties charged from the preceding February 1, to the taxation district treasurer.

AB932, s. 116 Section 116. 74.12 (11) (a) (intro.) of the statutes is amended to read:

AB932,34,10 74.12 (11) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation district treasurer or county treasurer receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:

AB932, s. 117 Section 117. 74.12 (11) (a) 1g. of the statutes is repealed.

AB932, s. 118 Section 118. 74.12 (11) (b) of the statutes is amended to read:

AB932,34,15 74.12 (11) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies under this section.

AB932, s. 119 Section 119. 74.12 (11) (d) of the statutes is repealed.

AB932, s. 120 Section 120. 74.13 (1) (b) of the statutes is amended to read:

AB932,34,20 74.13 (1) (b) Except as provided in sub. (3), general General property taxes, special assessments, special charges, and special taxes may be paid in advance of the levy during the period from August 1 until the 3rd Monday in December.

AB932, s. 121 Section 121. 74.13 (3) of the statutes is repealed.

AB932, s. 122 Section 122. 74.25 (1) (b) (intro.) and 2. of the statutes are consolidated, renumbered 74.25 (1) (b) and amended to read:

AB932,35,5 74.25 (1) (b) General property taxes. After making the distribution under par. (a), the taxation district treasurer shall do all of the following: 2. Pay pay to each taxing jurisdiction within the district its proportionate share of real property taxes, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall retain for the taxation district and for each tax incremental district within the taxation district its proportionate share of real property taxes.

AB932, s. 123 Section 123. 74.25 (1) (b) 1. of the statutes is repealed.

AB932, s. 124 Section 124. 74.27 of the statutes is amended to read:

AB932,35,10 74.27 March settlement between counties and the state. On or before March 15, the county treasurer shall send to the state treasurer the state's proportionate shares of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1. and 2.

AB932, s. 125 Section 125. 74.30 (1) (i) of the statutes is repealed.

AB932, s. 126 Section 126. 74.30 (1m) of the statutes is amended to read:

AB932,35,15 74.30 (1m) March settlement between counties and the state. On or before March 15, the county treasurer shall send to the state treasurer the state's proportionate shares of taxes under sub. (1) (i) and (j).

AB932, s. 127 Section 127. 74.42 of the statutes is repealed.

AB932, s. 128 Section 128. 74.47 (3) (e) of the statutes is repealed.

AB932, s. 129 Section 129. 74.55 of the statutes is repealed.

AB932, s. 130 Section 130. 74.83 of the statutes is amended to read:

AB932,36,3 74.83 Agreements. Any 1st class city may enter into agreements to pay delinquent state, county, metropolitan sewerage district, and technical college district real or personal property taxes, including accrued interest and penalties thereon, applicable to property located in that city at any stage in the proceedings for collection and enforcement of those taxes and thereafter collect and enforce those taxes, including interest and penalties on them, in its own name in accordance with any of the procedures or remedies applicable to the collection and enforcement of delinquent city, state, county, metropolitan sewerage district, and technical college district taxes under this chapter and ch. 75.

AB932, s. 131 Section 131. 74.87 (3) (a) of the statutes is renumbered 74.87 (3) and amended to read:

AB932,36,16 74.87 (3) The common council of a city may, by ordinance, permit payment in 10 equal instalments installments, without interest, of general property taxes, special charges, and special assessments of the city, other than for special assessments for which no payment extension is allowed. Each instalment installment shall be paid on or before the last day of each month from January through October. Taxes on personal property may be paid in instalments under this subsection if, on or before January 31 of the year in which the tax becomes due, the taxpayer has first paid to the city treasurer taxes on personal property levied by all taxing jurisdictions other than the city. The amounts and time of payment of city general property taxes, special assessments and charges in the city tax roll shall be as provided in the charter of the city.

AB932, s. 132 Section 132. 76.02 (2m) of the statutes is created to read:

AB932,37,2 76.02 (2m) "Computers and computer-related equipment" includes mainframe computers, minicomputers, personal computers, networked personal computers, servers, terminals, monitors, disk drives, electronic peripheral equipment, tape drives, printers, cash registers, fax machines that are not also copiers, basic operational programs, systems software, and prewritten software. "Computers and computer-related equipment" excludes custom software, copiers, equipment with embedded computerized components, and telephone systems, including equipment that is used to provide telecommunications services, as defined in s. 76.80 (3).

AB932, s. 133 Section 133. 76.025 (1) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB932,37,17 76.025 (1) The property taxable under s. 76.13 shall include all franchises, and all real and personal property of the company used or employed in the operation of its business, excluding property that is exempt from the property tax under s. 70.11 (39) and (39m), such computers and computer-related equipment, motor vehicles as are exempt under s. 70.112 (5), and treatment plant and pollution abatement equipment exempt under s. 70.11 (21) (a). The taxable property shall include all title and interest of the company referred to in such property as owner, lessee or otherwise, and in case any portion of the property is jointly used by 2 or more companies, the unit assessment shall include and cover a proportionate share of that portion of the property jointly used so that the assessments of the property of all companies having any rights, title or interest of any kind or nature whatsoever in any such property jointly used shall, in the aggregate, include only one total full value of such property.

AB932, s. 134 Section 134. 76.03 (1) of the statutes is amended to read:

AB932,37,22 76.03 (1) The property, both real and personal, including all rights, franchises and privileges used in and necessary to the prosecution of the business of any company enumerated in s. 76.02 shall be deemed personal property for the purposes of taxation, and shall be valued and assessed together as a unit.

AB932, s. 135 Section 135. 76.07 (4g) (c) 1. of the statutes is amended to read:

AB932,38,3 76.07 (4g) (c) 1. Determine the gross cost of gas plant in service in this state, except motor vehicles exempt from the property tax under s. 70.112 (5), and of all other property owned or rented by the company and used in the operation of the company's business in this state and included in the base for purposes of rate regulation by the federal energy regulatory commission.

AB932, s. 136 Section 136. 76.07 (4g) (c) 2. of the statutes is amended to read:

AB932,38,9 76.07 (4g) (c) 2. Determine the gross cost of gas plant in service everywhere, except motor vehicles specified under s. 70.112 (5), and of all other property owned or rented by the company and used in the operation of the company's business everywhere and included in the base for purposes of rate regulation by the federal energy regulatory commission.

AB932, s. 137 Section 137. 76.125 (1) of the statutes is amended to read:

AB932,38,16 76.125 (1) Using the statement of assessments under s. 70.53 and the statement of taxes under s. 69.61, the department shall determine the net rate of taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided in subs. (2) to (6). The department shall enter that rate on the records of the department.

AB932, s. 138 Section 138. 76.48 (1r) of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB932,39,6 76.48 (1r) Except as provided in s. 76.29, every electric cooperative shall pay, in lieu of other general property and income or franchise taxes, an annual license fee equal to its apportionment factor multiplied by its gross revenues; excluding for the tax period, as defined in s. 76.29 (1) (f), gross revenues that are subject to the license fee under s. 76.29; multiplied by 3.19%. Real estate and personal property not used primarily for the purpose of generating, transmitting or distributing electric energy are is subject to general property taxes. If a general structure is used in part to generate, transmit or distribute electric energy and in part for nonoperating purposes, the license fee imposed by this section is in place of the percentage of all other general property taxes that fairly measures and represents the extent of the use in generating, transmitting or distributing electric energy, and the balance is subject to local assessment and taxation, except that the entire general structure is subject to special assessments for local improvements.

AB932, s. 139 Section 139. 76.69 of the statutes is repealed.

AB932, s. 140 Section 140. 76.81 of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB932,39,22 76.81 Imposition. There is imposed a tax on the real property of, and the tangible personal property of, every telephone company, excluding property that is exempt from the property tax under s. 70.11 (39) and (39m) computers and computer-related equipment, motor vehicles that are exempt under s. 70.112 (5), property that is used less than 50% in the operation of a telephone company, as provided under s. 70.112 (4) (b), and treatment plant and pollution abatement equipment that is exempt under s. 70.11 (21) (a). Except as provided in s. 76.815, the rate for the tax imposed on each description of real property and on each item of tangible personal property is the net rate for the prior year for the tax under ch. 70 in the taxing jurisdictions where the description or item is located and the rate for the tax imposed on each item of tangible personal property is the net rate determined by the department. The real and tangible personal property of a telephone company shall be assessed as provided under s. 70.112 (4) (b).