LRB-3723/1
JK:jld:kjf
2001 - 2002 LEGISLATURE
October 2, 2001 - Introduced by Senator M. Meyer, cosponsored by Representative
Huebsch. Referred to Committee on Universities, Housing, and Government
Operations.
SB259,1,2
1An Act relating to: the deadline for filing a tax exemption report in the city of
2La Crosse by a church or religious association.
Analysis by the Legislative Reference Bureau
Under current law, a person who owns property that is exempt from local
property taxes must file a tax exemption form with the clerk of the taxation district
in which the property is located by March 31 of the year of the property tax
assessment. Generally, if the person does not timely file the form, the taxation
district appraises the property and the property becomes subject to the property tax.
Under this bill, if a person who owns property that is exempt from property
taxes filed the tax exemption form before May 1, 2001, related to the 2001
assessment, the form has the same effect as if it had been filed by March 31, 2001,
if the property owner is a church or religious association and the property is located
outside the city limits of La Crosse on land that was annexed by the city from the
town of Medary.
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:
SB259,2,9
1(1)
Deadline for filing property tax exemption report in La Crosse. 2Notwithstanding section 70.337 (1) of the statutes, if the owner of a parcel of property
3that is exempt under section 70.11 of the statutes filed the form required under
4section 70.337 (1) of the statutes before May 1, 2001, related to the property tax
5assessment as of January 1, 2001, the form has the same effect as if it had been filed
6by March 31, 2001, if the property owner is a church or religious association, the
7parcel of property is located outside the limit of the city of La Crosse, and the land
8on which the parcel is located was annexed by the city of La Crosse from the town
9of Medary.
