SB660,5,16 15(e) Women's clubs; or by domestic,, if the property is used exclusively for the
16purposes of the club.
SB660,5,18 17(f) Domestic incorporated historical societies; or by domestic,, if the property
18is used exclusively for the purposes of the historical society.
SB660,5,20 19(g) Domestic incorporated, free public library associations; or by fraternal, if
20the property is used exclusively for the purposes of the library association.
SB660,6,6 21(h) Fraternal societies operating under the lodge system (except university,
22college and high school fraternities and sororities), but not exceeding 10 acres of land
23necessary for location and convenience of buildings while such property is not used
24for profit. Property owned by churches or religious associations necessary for
25location and convenience of buildings, used for educational purposes and not for

1profit, shall not be subject to the 10-acre limitation but shall be subject to a 30-acre
2limitation. Property that is exempt from taxation under this subsection and is leased
3remains exempt from taxation only if, in addition to the requirements specified in the
4introductory phrase of this section, the lessee does not discriminate on the basis of
5race
, except university, college, and high school fraternities and sororities, if the
6property is used exclusively for the purposes of the fraternal society
.
SB660, s. 3 7Section 3. 70.11 (4) (c) of the statutes is created to read:
SB660,6,98 70.11 (4) (c) Benevolent associations, churches, or religious associations, if the
9property is used exclusively for benevolent purposes as any of the following:
SB660,6,1010 1. A nursing home licensed under s. 50.03.
SB660,6,1111 2. A community-based residential facility licensed under s. 50.03.
SB660,6,1212 3. An adult family home certified under s. 50.032 or licensed under s. 50.033.
SB660,6,1713 4. A residential care apartment complex registered or certified under s. 50.034
14if at least 25 percent of the residents receive, on a daily basis, nursing services, as
15defined in s. HFS 89.13 (24), Wis. Adm. Code, or personal services, as defined in s.
16HFS 89.13 (25), Wis. Adm. Code, pursuant to a written service agreement between
17the resident and the residential care apartment complex.
SB660,6,1818 5. A domestic abuse shelter.
SB660,6,1919 6. A shelter for the homeless, including transitional housing facilities.
SB660,7,420 7. Housing for low-income persons that is operated in compliance with sections
213.01 and 3.02 (1), (2), and (3), or that is provided as part of a program described in
22section 4.02 (4) or 4.02 (9), of the Internal Revenue Service revenue procedure 96-32.
23In order to claim the exemption under this subdivision, the property owner shall
24provide the assessor an affidavit stating that the property meets the requirements
25under this subdivision. For the purposes of this subdivision, "project", as used in

1Internal Revenue Service revenue procedure 96-32, includes property located on
2more than one tax parcel, if the parcels are owned or operated by the same person
3and are adjacent, separated only by a street or other public right-of-way, or within
4the same condominium development.
SB660,7,75 8. A residential facility, the purpose of which is to provide alcohol or other drug
6abuse treatment or services or housing for persons with, or who are recovering from,
7alcohol or other drug abuse problems.
SB660,7,128 9. Residential housing in which at least 75 percent of the housing units are
9occupied by one or more persons with permanent disabilities, for whom evidence is
10available that demonstrates that these persons meet the medical definition of
11permanent disability used to determine eligibility for programs administered by the
12federal social security administration.
SB660, s. 4 13Section 4. 70.11 (4) (d) of the statutes is created to read:
SB660,7,1514 70.11 (4) (d) Benevolent associations, if the property is not residential and is
15used exclusively for benevolent purposes.
SB660, s. 5 16Section 5. 70.11 (4) (i) of the statutes is created to read:
SB660,7,1917 70.11 (4) (i) All property owned by an eligible sponsor, as defined in s. 234.01
18(5), and used exclusively to provide housing for persons and families of low and
19moderate income.
SB660, s. 6 20Section 6. 70.32 (1) of the statutes is amended to read:
SB660,8,521 70.32 (1) Real Except as provided in sub. (1b), real property shall be valued by
22the assessor in the manner specified in the Wisconsin property assessment manual
23provided under s. 73.03 (2a) from actual view or from the best information that the
24assessor can practicably obtain, at the full value which could ordinarily be obtained
25therefor at private sale. In determining the value, the assessor shall consider recent

1arm's-length sales of the property to be assessed if according to professionally
2acceptable appraisal practices those sales conform to recent arm's-length sales of
3reasonably comparable property; recent arm's-length sales of reasonably
4comparable property; and all factors that, according to professionally acceptable
5appraisal practices, affect the value of the property to be assessed.
SB660, s. 7 6Section 7. 70.32 (1b) of the statutes is created to read:
SB660,8,127 70.32 (1b) With regard to determining the value of residential property owned
8by a benevolent association, church, or religious association, if information on the
9sale of reasonably comparable property, as described under sub. (1), is not available
10to the taxation district assessor, the assessor shall determine the value of such
11property by using the income approach specified in the Wisconsin property
12assessment manual provided under s. 73.03 (2a).
SB660, s. 8 13Section 8. 70.44 (1) of the statutes is amended to read:
SB660,8,2514 70.44 (1) Real or personal property omitted from assessment in any of the 2
15next previous years, unless previously reassessed for the same year or years, shall
16be entered once additionally for each previous year of such omission, designating
17each such additional entry as omitted for the year of omission and affixing a just
18valuation to each entry for a former year as the same should then have been assessed
19according to the assessor's best judgment, and taxes shall be apportioned, using the
20net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This
21section shall not apply to manufacturing property assessed by the department of
22revenue under s. 70.995 or to property previously omitted from assessment solely on
23the basis of the property owner's failure to comply with the leased property
24provisions under s. 70.11 (intro.) during the years for which the property was
25omitted
.
SB660, s. 9
1Section 9. Initial applicability.
SB660,9,42 (1) The renumbering and amendment of section 70.11 (4) of the statutes and
3the creation of section 70.11 (4) (c), (d), and (i) of the statutes first apply to property
4tax assessments as of January 1, 2011.
SB660, s. 10 5Section 10. Effective date.
SB660,9,86 (1) The renumbering and amendment of section 70.11 (4) of the statutes and
7the creation of section 70.11 (4) (c), (d), and (i) of the statutes take effect on January
81, 2011.
SB660,9,99 (End)
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