AB329: Bill Text

AB329, s. 170 Section 170. 71.52 (7) of the statutes is amended to read:

AB329,83,3 71.52 (7) "Property taxes accrued" means real or personal property taxes or monthly municipal permit fees under s. 66.0435 (3) (c), exclusive of special assessments, delinquent interest and charges for service, levied on a homestead owned by the claimant or a member of the claimant's household. "Real or personal property taxes" means those levied under ch. 70, less the tax credit, if any, afforded in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons or entities as joint tenants or tenants in common or is owned as marital property or survivorship marital property and one or more such persons, entities or owners is not a member of the claimant's household, property taxes accrued is that part of property taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10, that reflects the ownership percentage of the claimant and the claimant's household, except that if a homestead is owned by 2 or more natural persons or if 2 or more natural persons have an interest in a homestead, one or more of whom is not a member of the claimant's household, and the claimant has a present interest, as that term is used in s. 700.03 (1), in the homestead and is required by the terms of a will that transferred the homestead or interest in the homestead to the claimant to pay the entire amount of property taxes levied on the homestead, property taxes accrued is property taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10. A marital property agreement or unilateral statement under ch. 766 has no effect in computing property taxes accrued for a person whose homestead is not the same as the homestead of that person's spouse. For purposes of this subsection, property taxes are "levied" when the tax roll is delivered to the local treasurer or the county comptroller under s. 59.255 for collection. If a homestead is sold or purchased during the calendar year of the levy, the property taxes accrued for the seller and the buyer are the amount of the tax levy prorated to each in proportion to the periods of time each both owned and occupied the homestead during the year to which the claim relates. The seller may use the closing agreement pertaining to the sale of the homestead, the property tax bill for the year before the year to which the claim relates or the property tax bill for the year to which the claim relates as the basis for computing property taxes accrued, but those taxes are allowable only for the portion of the year during which the seller owned and occupied the sold homestead. If a household owns and occupies 2 or more homesteads in the same calendar year, property taxes accrued is the sum of the prorated property taxes accrued attributable to the household for each of such homesteads. If the household owns and occupies the homestead for part of the calendar year and rents a homestead for part of the calendar year, it may include both the proration of taxes on the homestead owned and rent constituting property taxes accrued with respect to the months the homestead is rented in computing the amount of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose or multidwelling building, property taxes accrued are the percentage of the property taxes accrued on that part of the multipurpose or multidwelling building occupied by the household as a principal residence plus that same percentage of the property taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably necessary for use of the multipurpose or multidwelling building as a principal residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part of a farm, property taxes accrued are the property taxes accrued on up to 120 acres of the land contiguous to the claimant's principal residence and include the property taxes accrued on all improvements to real property located on such land, except as the limitations of s. 71.54 (2) (b) apply.

AB329, s. 171 Section 171. 71.58 (8) of the statutes is amended to read:

AB329,84,3 71.58 (8) "Property taxes accrued" means property taxes, exclusive of special assessments, delinquent interest and charges for service, levied on the farmland and improvements owned by the claimant or any member of the claimant's household in any calendar year under ch. 70, less the tax credit, if any, afforded in respect of the property by s. 79.10. "Property taxes accrued" shall not exceed $6,000. If farmland is owned by a tax-option corporation, a limited liability company or by 2 or more persons or entities as joint tenants, tenants in common or partners or is marital property or survivorship marital property and one or more such persons, entities or owners is not a member of the claimant's household, "property taxes accrued" is that part of property taxes levied on the farmland, reduced by the tax credit under s. 79.10, that reflects the ownership percentage of the claimant and the claimant's household. For purposes of this subsection, property taxes are "levied" when the tax roll is delivered to the local treasurer or the county comptroller under s. 59.255 for collection. If farmland is sold during the calendar year of the levy the "property taxes accrued" for the seller is the amount of the tax levy, reduced by the tax credit under s. 79.10, prorated to each in the closing agreement pertaining to the sale of the farmland, except that if the seller does not reimburse the buyer for any part of those property taxes there are no "property taxes accrued" for the seller, and the "property taxes accrued" for the buyer is the property taxes levied on the farmland, reduced by the tax credit under s. 79.10, minus, if the seller reimburses the buyer for part of the property taxes, the amount prorated to the seller in the closing agreement. With the claim for credit under ss. 71.57 to 71.61, the seller shall submit a copy of the closing agreement and the buyer shall submit a copy of the closing agreement and a copy of the property tax bill.

AB329, s. 172 Section 172. 71.74 (13) (a) of the statutes is amended to read:

AB329,84,16 71.74 (13) (a) If the tax is increased the department shall proceed to collect the additional tax in the same manner as other income or franchise taxes are collected. If the income or franchise taxes are decreased upon direction of the department the secretary of administration shall refund to the taxpayer such part of the overpayment as was actually paid in cash, and the certification of the overpayment by the department shall be sufficient authorization to the secretary of administration for the refunding of the overpayment. No refund of income or franchise tax shall be made by the secretary of administration unless the refund is so certified. The part of the overpayment paid to the county and the local taxation district shall be deducted by the secretary of administration in the secretary's next settlement with the county and local treasurer or the county comptroller under s. 59.255.

AB329, s. 173 Section 173. 71.91 (1) (a) of the statutes is amended to read:

AB329,84,23 71.91 (1) (a) Income and franchise taxes. Income and franchise taxes shall become delinquent if not paid when due under s. 71.03 (8) (b) and (c), 71.24 (9) or 71.44 (4) (b), and the department shall immediately proceed to collect the same. For the purpose of such collection the department or its duly authorized agent shall have the same powers as conferred by law upon the county treasurer, county comptroller under s. 59.255, county clerk, sheriff and district attorney.

AB329, s. 174 Section 174. 74.01 (2) (a) of the statutes is amended to read:

AB329,85,4 74.01 (2) (a) The amount of general property taxes collected by the taxation district treasurer or county treasurer or the county comptroller under s. 59.255, through the last day of the month preceding the date upon which settlement is required, minus amounts previously settled or settled in full, by

AB329, s. 175 Section 175. 74.07 of the statutes is amended to read:

AB329,85,9 74.07 Treasurers responsible for collection. The taxation district treasurer and the county treasurer or the county comptroller under s. 59.255 shall collect the general property taxes, special assessments, special taxes and special charges shown in the tax roll.

AB329, s. 176 Section 176. 74.11 (6) (b) of the statutes is amended to read:

AB329,85,12 74.11 (6) (b) All other payments shall be made to the county treasurer or the county comptroller under s. 59.255.

AB329, s. 177 Section 177. 74.11 (11) (a) of the statutes is amended to read:

AB329,85,19 74.11 (11) (a) All real property taxes, special charges and special taxes that become delinquent shall be paid, together with interest and penalties charged from the preceding February 1, to the county treasurer or the county comptroller under s. 59.255. All special assessments that become delinquent shall be paid, together with interest and penalties charged from the day after the due date of the first installment or of the lump-sum payment.

AB329, s. 178 Section 178. 74.11 (12) (a) (intro.) of the statutes is amended to read:

AB329,85,25 74.11 (12) (a) (intro.) Except as provided in pars. (c) and (d), if a taxation district treasurer or, county treasurer, or county comptroller under s. 59.255 receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer or comptroller shall apply the payment to the amounts due, including interest and penalties, in the following order:

AB329, s. 179 Section 179. 74.11 (12) (c) of the statutes is amended to read:

AB329,86,5 74.11 (12) (c) Paragraph (a) is not applicable to settlements with respect to payments received by a county treasurer or a county comptroller under s. 59.255 after the county has settled in full for special charges, special assessments, special taxes and real property taxes.

AB329, s. 180 Section 180. 74.11 (12) (d) of the statutes is amended to read:

AB329,86,9 74.11 (12) (d) A treasurer or a county comptroller under s. 59.255, upon receipt of a written request by a taxpayer to do so, shall apply any remaining portion of the payment to personal property taxes after satisfying all other amounts due.

AB329, s. 181 Section 181. 74.12 (10) (b) of the statutes is amended to read:

AB329,86,14 74.12 (10) (b) All real property taxes, special assessments, special charges and special taxes that become delinquent and are not paid under par. (a) shall be paid, together with interest and penalties charged from the preceding February 1, to the county treasurer or the county comptroller under s. 59.255.

AB329, s. 182 Section 182. 74.12 (11) (a) (intro.) of the statutes is amended to read:

AB329,86,20 74.12 (11) (a) (intro.) Except as provided in pars. (c) and (d), if a taxation district treasurer or, county treasurer, or county comptroller under s. 59.255 receives a payment from a taxpayer which is not sufficient to pay all amounts due, the treasurer or comptroller shall apply the payment to the amounts due, including interest and penalties, in the following order:

AB329, s. 183 Section 183. 74.12 (11) (c) of the statutes is amended to read:

AB329,86,25 74.12 (11) (c) Paragraph (a) is not applicable to settlements with respect to payments received by a county treasurer or a county comptroller under s. 59.255 after the county has settled in full for special charges, special assessments, special taxes and real property taxes.

AB329, s. 184 Section 184. 74.12 (11) (d) of the statutes is amended to read:

AB329,87,4 74.12 (11) (d) A treasurer or a county comptroller under s. 59.255, upon receipt of a written request by a taxpayer to do so, shall apply any remaining portion of the payment to personal property taxes after satisfying all other amounts due.

AB329, s. 185 Section 185. 74.12 (12) (a) of the statutes is amended to read:

AB329,87,12 74.12 (12) (a) The taxation district treasurer shall retain the tax roll and make collections through July 31. On or before August 15, the taxation district treasurer shall return the tax roll to the county treasurer or the county comptroller under s. 59.255. The county treasurer or the county comptroller under s. 59.255 shall collect all returned delinquent real property taxes, special assessments, special charges and special taxes, together with interest and penalty assessed from the previous February 1, as provided under s. 74.47.

AB329, s. 186 Section 186. 74.12 (12) (b) of the statutes is amended to read:

AB329,87,17 74.12 (12) (b) The taxation district treasurer shall forward to the county treasurer or the county comptroller under s. 59.255 all real property taxes, special assessments, special charges and special taxes received which were not settled for or retained for the taxation district under s. 74.30.

AB329, s. 187 Section 187. 74.125 of the statutes is amended to read:

AB329,87,25 74.125 Public depositories. The taxation district treasurer or, the county treasurer, or the county comptroller under s. 59.255, as appropriate, may designate one or more public depositories, among those previously designated under s. 34.05, to which taxpayers may make payments under ss. 74.11 and 74.12. A receipt for such payments issued by a designated public depository has the same legal status as a receipt issued by the taxation district treasurer or, the county treasurer, or the county comptroller under s. 59.255.

AB329, s. 188 Section 188. 74.23 (1) (a) 1. of the statutes is amended to read:

AB329,88,3 74.23 (1) (a) 1. Pay to the county treasurer or the county comptroller under s. 59.255 all collections of special assessments or special charges levied under ch. 88.

AB329, s. 189 Section 189. 74.23 (1) (a) 2. of the statutes is amended to read:

AB329,88,9 74.23 (1) (a) 2. Pay to the proper treasurer or the county comptroller under s. 59.255 all collections of special assessments, special charges and special taxes, except that occupational taxes under ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes under ch. 77 shall be settled for under s. 74.25 (1) (a) 1. to 8.

AB329, s. 190 Section 190. 74.25 (1) (a) 1. of the statutes is amended to read:

AB329,88,12 74.25 (1) (a) 1. Pay to the county treasurer or the county comptroller under s. 59.255 all collections of special assessments or special charges levied under ch. 88.

AB329, s. 191 Section 191. 74.25 (1) (a) 2. of the statutes is amended to read:

AB329,88,18 74.25 (1) (a) 2. Pay to the proper treasurer or the county comptroller under s. 59.255 all collections of special assessments, special charges and special taxes, except that occupational taxes under ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes under ch. 77 shall be settled for under subds. 5. to 8.

AB329, s. 192 Section 192. 74.25 (1) (a) 6. of the statutes is amended to read:

AB329,88,23 74.25 (1) (a) 6. Pay to the county treasurer or the county comptroller under s. 59.255 20% of collections of occupational taxes on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84 (2) (a) and (am), and all collections of payments for closed lands under s. 77.84 (2) (b) and (bm).

AB329, s. 193 Section 193. 74.25 (3) of the statutes is amended to read:

AB329,89,4 74.25 (3) Return of tax roll. After completing the settlement procedures required under sub. (1), the taxation district treasurer shall transfer the tax roll to the county treasurer or the county comptroller under s. 59.255 as provided under s. 74.43 (1).

AB329, s. 194 Section 194. 74.25 (4) of the statutes is amended to read:

AB329,89,10 74.25 (4) Amounts not timely received forwarded to county treasurer or comptroller. The taxation district treasurer shall forward to the county treasurer or the county comptroller under s. 59.255 all real property taxes, special assessments, special charges and special taxes received which were not settled for or retained for the taxation district.

AB329, s. 195 Section 195. 74.27 of the statutes is amended to read:

AB329,89,15 74.27 March settlement between counties and the state. On or before March 15, the county treasurer or the county comptroller under s. 59.255 shall send to the secretary of administration the state's proportionate shares of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1. and 2.

AB329, s. 196 Section 196. 74.29 (1) of the statutes is amended to read:

AB329,89,24 74.29 (1) On or before August 20, the county treasurer or the county comptroller under s. 59.255 shall pay in full to the proper treasurer all real property taxes, including taxes offset by the credit under s. 79.10 (5), and special taxes included in the tax roll which have not previously been paid to, or retained by, the proper treasurer. A county may, by resolution adopted by the county board, direct the county treasurer or the county comptroller under s. 59.255 to pay in full to the proper treasurer all special assessments and special charges included in the tax roll which have not previously been paid to, or retained by, the proper treasurer.

AB329, s. 197 Section 197. 74.30 (1) (a) of the statutes is amended to read:

AB329,90,2 74.30 (1) (a) Pay to the county treasurer or the county comptroller under s. 59.255 all collections of special assessments or special charges levied under ch. 88.

AB329, s. 198 Section 198. 74.30 (1) (b) of the statutes is amended to read:

AB329,90,8 74.30 (1) (b) Pay to the proper treasurer or the county comptroller under s. 59.255 all collections of special assessments, special charges and special taxes, except that occupational taxes under ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes under ch. 77 shall be settled for under pars. (e) to (h).

AB329, s. 199 Section 199. 74.30 (1) (f) of the statutes is amended to read:

AB329,90,13 74.30 (1) (f) Pay to the county treasurer or the county comptroller under s. 59.255 20% of collections of occupational taxes on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84 (2) (a) and (am), and all collections of payments for closed lands under s. 77.84 (2) (b) and (bm).

AB329, s. 200 Section 200. 74.30 (1m) of the statutes is amended to read:

AB329,90,18 74.30 (1m) March settlement between counties and the state. On or before March 15, the county treasurer or the county comptroller under s. 59.255 shall send to the secretary of administration the state's proportionate shares of taxes under sub. (1) (i) and (j).

AB329, s. 201 Section 201. 74.30 (2) (a) of the statutes is amended to read:

AB329,90,22 74.30 (2) (a) Pay to the proper treasurer or the county comptroller under s. 59.255 all collections of delinquent special assessments, special charges and special taxes not previously settled for, as directed by sub. (1) (a) to (h).

AB329, s. 202 Section 202. 74.30 (2) (b) of the statutes is amended to read:

AB329,91,8 74.30 (2) (b) Pay to each taxing jurisdiction within the district its proportionate share of real property taxes collected, except that the taxation district treasurer shall pay the state's proportionate share to the county, and the county treasurer or the county comptroller under s. 59.255 shall settle for that share under s. 74.29. 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 and each environmental remediation tax incremental district created by the taxation district its proportionate share of real property taxes. The taxation district treasurer shall also distribute to the county the proportionate share of real property taxes for each environmental remediation tax incremental district created by the county.

AB329, s. 203 Section 203. 74.31 (intro.) of the statutes is amended to read:

AB329,91,12 74.31 Failure to settle timely. (intro.) If the taxation district treasurer or, county treasurer, or county comptroller under s. 59.255 does not settle as required under ss. 74.23 to 74.30:

AB329, s. 204 Section 204. 74.37 (3) (c) of the statutes is amended to read:

AB329,91,19 74.37 (3) (c) If the governing body of the taxation district or county that has a county assessor system determines that a tax has been paid which was based on an excessive assessment, and that the claim for an excessive assessment has complied with all legal requirements, the governing body shall allow the claim. The taxation district or, county treasurer, or the county comptroller under s. 59.255 shall pay the claim not later than 90 days after the claim is allowed.

AB329, s. 205 Section 205. 74.42 (1) of the statutes is amended to read:

AB329,92,8 74.42 (1) Charge back. No earlier than February 2 and no later than April 1, the taxation district treasurer may charge back to each taxing jurisdiction within the taxation district, except this state, its proportionate share of those personal property taxes for which the taxation district settled in full the previous year, which were delinquent at the time of settlement, which have not been collected in the intervening year, and which remain delinquent, if the taxes are owed by an entity that has ceased operations, or filed a petition for bankruptcy, or are due on personal property that has been removed from the next assessment roll. At the same time, if there are charge-backs, the taxation district treasurer shall charge back to the county the state's proportionate share of those taxes. No later than the first May 1 after receipt of a notice of a charge-back, the taxing jurisdiction shall pay to the taxation district treasurer the amount due, and the state shall pay to the proper county treasurer or the county comptroller under s. 59.255 the amount due.

AB329, s. 206 Section 206. 74.43 (1) (intro.) of the statutes is amended to read:

AB329,92,15 74.43 (1) Delivery of tax roll. (intro.) Except as provided in s. 74.12, on or before February 20, the taxation district treasurer, except the treasurer of a city authorized to act under s. 74.87, shall transfer the tax roll to the county treasurer or the county comptroller under s. 59.255. The tax roll transferred to the county treasurer or the county comptroller under s. 59.255 shall meet all of the following conditions:

AB329, s. 207 Section 207. 74.43 (2) of the statutes is amended to read:

AB329,92,24 74.43 (2) Correction of property description. If the county treasurer or the county comptroller under s. 59.255 discovers any error or inadequacy in the description of any property in the tax roll, he or she may correct the description in the tax roll at any time prior to issuance of the tax certificate under s. 74.57. If the county treasurer or the county comptroller under s. 59.255 corrects a description of property, he or she shall keep a record identifying the place where each correction is made, briefly describing the correction and specifying the date when the correction was made.

AB329, s. 208 Section 208. 74.43 (3) of the statutes is amended to read:

AB329,93,4 74.43 (3) County treasurer, comptroller to accept unpaid taxes. If the roll is delivered under sub. (1), the county treasurer or the county comptroller under s. 59.255 shall accept all unpaid real property taxes, special assessments, special charges and special taxes contained in the tax roll.

AB329, s. 209 Section 209. 74.45 (title) of the statutes is amended to read:

AB329,93,7 74.45 (title) Certificate of delinquent taxes; endorsement of treasurer's or comptroller's bond.

AB329, s. 210 Section 210. 74.45 (1) of the statutes is amended to read:

AB329,93,15 74.45 (1) Certificate of delinquent taxes by county treasurer or comptroller. After the taxation district treasurer transfers the tax roll under s. 74.12 or 74.43, the county treasurer or the county comptroller under s. 59.255 shall prepare a certificate of the amount that is delinquent on real property and the amount that is not delinquent but payable in subsequent installments on real property and the amount of delinquent special assessments, special charges and special taxes.

AB329, s. 211 Section 211. 74.45 (2) of the statutes is amended to read:

AB329,94,2 74.45 (2) Endorsement of taxation district treasurer's bond. After the taxation district treasurer has fulfilled the requirements for settlement with the county under s. 74.25 or 74.30, the county treasurer or the county comptroller under s. 59.255 if requested to do so, shall endorse the bond of the taxation district treasurer executed under s. 70.67 (1) as satisfied and paid. The endorsement fully discharges the taxation district treasurer and his or her sureties from the obligations of the bond, unless the return of the taxation district treasurer under s. 74.43 is false. If the return is false, the bond continues in force and the taxation district treasurer and his or her sureties are subject to action upon the bond for all deficiencies and damages resulting from the false return.

AB329, s. 212 Section 212. 74.47 (3) (a) of the statutes is amended to read:

AB329,94,7 74.47 (3) (a) All interest and penalties collected by the county treasurer or the county comptroller under s. 59.255 on payments of real property taxes and special taxes shall be retained by the county treasurer or the county comptroller under s. 59.255 for the county.

AB329, s. 213 Section 213. 74.47 (3) (b) of the statutes is amended to read:

AB329,94,13 74.47 (3) (b) All interest and penalties on payments of delinquent special assessments and special charges collected by the county treasurer or the county comptroller under s. 59.255 of a county which settles for unpaid special assessments and special charges under s. 74.29 shall be retained by the county treasurer or the county comptroller under s. 59.255 for the county.

AB329, s. 214 Section 214. 74.47 (3) (c) (intro.) of the statutes is amended to read: