AB911,39,82 74.25 (1) (b) 3. Pay to each taxing jurisdiction within the district its
3proportionate share of taxes on improvements on leased land, except that the
4treasurer shall pay the state's proportionate share to the county and except the
5taxation district may pay in full all taxes on improvements on leased land, as
6provided with subd. 1
. As part of that distribution, the taxation district treasurer
7shall allocate to each tax incremental district within the taxation district its
8proportionate share of taxes on improvements on leased land.
AB911,125 9Section 125. 74.27 of the statutes is amended to read:
AB911,39,13 1074.27 March settlement between counties and the state. On or before
11March 15, the county treasurer shall send to the secretary of administration the
12state's proportionate shares share of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1.
13and 2
.
AB911,126 14Section 126. 74.29 (2) of the statutes is amended to read:
AB911,39,2315 74.29 (2) On or before August 20, a taxation district treasurer who has not paid
16in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. 3. or under
17s. 74.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all
18taxes on improvements on leased land included in the tax roll which have not
19previously been paid to, or retained by, the taxing jurisdiction, except that the
20treasurer shall pay the state's proportionate share to the county. As part of that
21distribution, the taxation district treasurer shall allocate to each tax incremental
22district within the taxation district its proportionate share of taxes on improvements
23on leased land.
AB911,127 24Section 127. 74.30 (1) (i) of the statutes is repealed.
AB911,128 25Section 128. 74.30 (1m) of the statutes is amended to read:
AB911,40,3
174.30 (1m) March settlement between counties and the state. On or before
2March 15, the county treasurer shall send to the secretary of administration the
3state's proportionate shares share of taxes under sub. (1) (i) and (j).
AB911,129 4Section 129. 74.35 (2m) of the statutes is amended to read:
AB911,40,85 74.35 (2m) Exclusive procedure. A claim that property is exempt, other than
6a claim that property is exempt under s. 70.11 (21) or (27), may be made only in an
7action under this section. Such a claim may not be made by means of an action under
8s. 74.33 or an action for a declaratory judgment under s. 806.04.
AB911,130 9Section 130. 74.35 (5) (d) of the statutes is amended to read:
AB911,40,1210 74.35 (5) (d) No claim may be made under this section based on the contention
11that the tax was unlawful because the property is exempt from taxation under s.
1270.11 (21) or (27).
AB911,131 13Section 131. 74.42 of the statutes is repealed.
AB911,132 14Section 132. 74.47 (3) (e) of the statutes is repealed.
AB911,133 15Section 133. 74.55 of the statutes is repealed.
AB911,134 16Section 134. 74.83 of the statutes is amended to read:
AB911,40,25 1774.83 Agreements. Any 1st class city may enter into agreements to pay
18delinquent state, county, metropolitan sewerage district and technical college
19district real or personal property taxes, including accrued interest and penalties
20thereon, applicable to property located in that city at any stage in the proceedings
21for collection and enforcement of those taxes and thereafter collect and enforce those
22taxes, including interest and penalties on them, in its own name in accordance with
23any of the procedures or remedies applicable to the collection and enforcement of
24delinquent city, state, county, metropolitan sewerage district and technical college
25district taxes under this chapter and ch. 75.
AB911,135
1Section 135. 74.87 (3) (a) of the statutes is renumbered 74.87 (3) and amended
2to read:
AB911,41,123 74.87 (3) The common council of a city may, by ordinance, permit payment in
410 equal installments, without interest, of general property taxes, special charges
5and special assessments of the city, other than for special assessments for which no
6payment extension is allowed. Each installment shall be paid on or before the last
7day of each month from January through October. Taxes on personal property may
8be paid in installments under this subsection if, on or before January 31 of the year
9in which the tax becomes due, the taxpayer has first paid to the city treasurer taxes
10on personal property levied by all taxing jurisdictions other than the city.
The
11amounts and time of payment of city general property taxes, special assessments and
12charges in the city tax roll shall be as provided in the charter of the city.
AB911,136 13Section 136. 76.02 (2m) of the statutes is created to read:
AB911,41,2214 76.02 (2m) "Computers and computer-related equipment" includes
15mainframe computers, minicomputers, personal computers, networked personal
16computers, servers, terminals, monitors, disk drives, electronic peripheral
17equipment, tape drives, printers, cash registers, fax machines that are not also
18copiers, basic operational programs, systems software, and prewritten software.
19"Computers and computer-related equipment" excludes custom software, copiers,
20equipment with embedded computerized components, and telephone systems,
21including equipment that is used to provide telecommunications services, as defined
22in s. 76.80 (3).
AB911,137 23Section 137. 76.02 (4m) of the statutes is created to read:
AB911,41,2524 76.02 (4m) "Motor vehicle" includes all of the following and any trailer or
25semitrailer used with any of the following:
AB911,42,1
1(a) An automobile.
AB911,42,22 (b) A motor bicycle.
AB911,42,33 (c) A motor bus.
AB911,42,44 (d) A motorcycle.
AB911,42,55 (e) A motor truck.
AB911,42,66 (f) A moped.
AB911,42,77 (g) A road tractor.
AB911,42,88 (h) A school bus.
AB911,42,99 (i) A snowmobile.
AB911,42,1010 (j) A truck tractor.
AB911,138 11Section 138. 76.025 (1) of the statutes is amended to read:
AB911,42,2412 76.025 (1) The property taxable under s. 76.13 shall include all franchises, and
13all real and personal property of the company used or employed in the operation of
14its business, excluding property that is exempt from the property tax under s. 70.11
15(39) and (39m), such
computers and computer-related equipment, motor vehicles as
16are exempt under s. 70.112 (5)
, and treatment plant and pollution abatement
17equipment property exempt under s. 70.11 (21). The taxable property shall include
18all title and interest of the company referred to in such property as owner, lessee, or
19otherwise, and in case any portion of the property is jointly used by 2 or more
20companies, the unit assessment shall include and cover a proportionate share of that
21portion of the property jointly used so that the assessments of the property of all
22companies having any rights, title, or interest of any kind or nature whatsoever in
23any such property jointly used shall, in the aggregate, include only one total full
24value of such property.
AB911,139 25Section 139. 76.03 (1) of the statutes is amended to read:
AB911,43,4
176.03 (1) The property, both real and personal, including all rights, franchises,
2and privileges used in and necessary to the prosecution of the business of any
3company enumerated in s. 76.02 shall be deemed personal property for the purposes
4of taxation, and
shall be valued and assessed together as a unit.
AB911,140 5Section 140. 76.07 (4g) (c) 1. of the statutes is amended to read:
AB911,43,106 76.07 (4g) (c) 1. Determine the gross cost of gas plant in service in this state,
7except motor vehicles exempt from the property tax under s. 70.112 (5), and of all
8other property owned or rented by the company and used in the operation of the
9company's business in this state and included in the base for purposes of rate
10regulation by the federal energy regulatory commission.
AB911,141 11Section 141. 76.07 (4g) (c) 2. of the statutes is amended to read:
AB911,43,1612 76.07 (4g) (c) 2. Determine the gross cost of gas plant in service everywhere,
13except motor vehicles specified under s. 70.112 (5), and of all other property owned
14or rented by the company and used in the operation of the company's business
15everywhere and included in the base for purposes of rate regulation by the federal
16energy regulatory commission.
AB911,142 17Section 142. 76.125 (1) of the statutes is amended to read:
AB911,43,2318 76.125 (1) Using the statement of assessments under s. 70.53 and the
19statement of taxes under s. 69.61, the department shall determine the net rate of
20taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
21property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
22in subs. (2) to (6). The department shall enter that rate on the records of the
23department.
AB911,143 24Section 143. 76.48 (1r) of the statutes is amended to read:
AB911,44,13
176.48 (1r) Except as provided in s. 76.29, every electric cooperative shall pay,
2in lieu of other general property and income or franchise taxes, an annual license fee
3equal to its apportionment factor multiplied by its gross revenues; excluding for the
4tax period, as defined in s. 76.29 (1) (f), gross revenues that are subject to the license
5fee under s. 76.29; multiplied by 3.19% 3.19 percent. Real estate and personal
6property not used primarily for the purpose of generating, transmitting or
7distributing electric energy are is subject to general property taxes. If a general
8structure is used in part to generate, transmit or distribute electric energy and in
9part for nonoperating purposes, the license fee imposed by this section is in place of
10the percentage of all other general real property taxes that fairly measures and
11represents the extent of the use in generating, transmitting or distributing electric
12energy, and the balance is subject to local assessment and taxation, except that the
13entire general structure is subject to special assessments for local improvements.
AB911,144 14Section 144. 76.69 of the statutes is repealed.
AB911,145 15Section 145. 76.81 of the statutes is amended to read:
AB911,45,3 1676.81 Imposition. There is imposed a tax on the real property of, and the
17tangible personal property of, every telephone company, excluding property that is
18exempt from the property tax under s. 70.11 (39) and (39m),
computers and
19computer-related equipment,
motor vehicles that are exempt under s. 70.112 (5),
20property that is used less than 50% 50 percent in the operation of a telephone
21company, as provided under s. 70.112 (4) (b), and treatment plant and pollution
22abatement equipment property that is exempt under s. 70.11 (21). Except as
23provided in s. 76.815, the rate for the tax imposed on each description of real property
24and on each item of tangible personal property is the net rate for the prior year for
25the tax under ch. 70 in the taxing jurisdictions where the description or item is

1located and the rate for the tax imposed on each item of tangible personal property
2is the net rate determined by the department
. The real and tangible personal
3property of a telephone company shall be assessed as provided under s. 70.112 (4) (b).
AB911,146 4Section 146. 76.82 of the statutes is amended to read:
AB911,45,8 576.82 Assessment. The department, using the methods that it uses to assess
6property under s. 70.995, shall assess the property that is taxable under s. 76.81,
7including property that is exempt under s. 70.11 (27) from the tax under ch. 70,
at
8its value as of January 1.
AB911,147 9Section 147. 77.04 (1) of the statutes is amended to read:
AB911,45,2510 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each
11forest cropland description in a special column or some other appropriate place in
12such tax roll headed by the words "Forest Croplands" or the initials "F.C.L.", which
13shall be a sufficient designation that such description is subject to this subchapter.
14Such land shall thereafter be assessed and be subject to review under ch. 70, and
15such assessment may be used by the department of revenue in the determination of
16the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
17entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal
18of descriptions entered as forest croplands after December 31, 1971, may be
19determined by the department of revenue by multiplying the last assessed value of
20the land prior to the time of the entry by an annual ratio computed for the state under
21sub. (2) to establish the annual assessed value of the description. No tax shall be
22levied on forest croplands except the specific annual taxes as provided, except that
23any building located on forest cropland shall be assessed as personal property,
24subject to all laws and regulations for the assessment and taxation of general
25property
under ch. 70.
AB911,148
1Section 148. 77.54 (3) (b) 1. of the statutes is amended to read:
AB911,46,92 77.54 (3) (b) 1. "Building" has the meaning given under s. 70.111 (10) (a) 1.
3means any structure that is intended to be a permanent accession to real property;
4that is designed or used for sheltering people, animals, or plants, for storing property,
5or for working, office, parking, sales, or display space, regardless of any contribution
6that the structure makes to the production process in it; that in physical appearance
7is annexed to that real property; that is covered by a roof or encloses space; that is
8not readily moved or disassembled; and that is commonly known to be a building
9because of its appearance and because of the materials of which it is constructed
.
AB911,149 10Section 149. 77.54 (57) (a) 2. of the statutes is amended to read:
AB911,46,1411 77.54 (57) (a) 2. "Machinery" has the meaning given in s. 70.11 (27) (a) 2. means
12a structure or assemblage of parts that transmits forces, motion, or energy from one
13part to another in a predetermined way by electrical, mechanical, or chemical means,
14but "machinery" does not include a building.
AB911,150 15Section 150. 77.54 (57d) (a) 1. of the statutes, as created by 2013 Wisconsin
16Act 20
, is amended to read:
AB911,46,1817 77.54 (57d) (a) 1. "Building" has the meaning given in s. 70.111 (10) (a) 1. sub.
18(3) (b) 1.
AB911,151 19Section 151. 77.54 (57d) (a) 3. of the statutes, as created by 2013 Wisconsin
20Act 20
, is amended to read:
AB911,46,2221 77.54 (57d) (a) 3. "Machinery" has the meaning given in s. 70.11 (27) (a) 2. sub.
22(57) (a) 2.
AB911,152 23Section 152. 77.84 (1) of the statutes is amended to read:
AB911,47,624 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located
25shall enter in a special column or other appropriate place on the tax roll the

1description of each parcel of land designated as managed forest land, and shall
2specify, by the designation "MFL-O" or "MFL-C", the acreage of each parcel that is
3designated open or closed under s. 77.83. The land shall be assessed and is subject
4to review under ch. 70. Except as provided in this subchapter, no tax may be levied
5on managed forest land, except that any building on managed forest land is subject
6to taxation as personal property under ch. 70.
AB911,153 7Section 153. 79.095 of the statutes, as affected by 2013 Wisconsin Act 20, is
8repealed.
AB911,154 9Section 154. 79.10 (1) (dm) of the statutes is amended to read:
AB911,47,1310 79.10 (1) (dm) "Principal dwelling" means any dwelling that is used by the
11owner of the dwelling as a primary residence on January 1 of the year preceding the
12allocation of a credit under sub. (9) (bm) and includes improvements that are
13classified, under ch. 70, as taxable real property or personal property.
AB911,155 14Section 155. 121.004 (6) of the statutes is amended to read:
AB911,47,1915 121.004 (6) Net cost. The "net cost" of a fund means the gross cost of that fund
16minus all nonduplicative revenues and other financing sources of that fund except
17property taxes, and general aid, and aid received under s. 79.095 (4). In this
18subsection, "nonduplicative revenues" includes federal financial assistance under 20
19USC 236
to 245, to the extent permitted under federal law and regulations.
AB911,156 20Section 156. 121.06 (4) of the statutes is repealed.
AB911,157 21Section 157. 121.15 (4) (a) of the statutes is amended to read:
AB911,47,2322 121.15 (4) (a) In this subsection, "state aid" has the meaning given in s. 121.90
23(2) except that it excludes aid paid to school districts under s. 79.095 (4).
AB911,158 24Section 158. 121.90 (2) (am) 2. of the statutes is repealed.
AB911,159 25Section 159. 174.06 (5) of the statutes is amended to read:
AB911,48,5
1174.06 (5) Records. The listing official shall enter in the records for personal
2property assessments, or
in a separate record, all dogs in the district subject to tax,
3to whom they are assessed, the name, number, sex, spayed or unspayed, neutered or
4unneutered, breed and color of each dog. The listing official shall make in triplicate
5a list of the owners of all dogs assessed.
AB911,160 6Section 160. 174.065 (3) of the statutes is amended to read:
AB911,48,97 174.065 (3) Collection of delinquent dog license taxes. Delinquent dog
8license taxes may be collected in the same manner as provided for small claims in s.
974.55 and
ch. 799 for the collecting of personal property taxes.
AB911,161 10Section 161. 174.08 (1) of the statutes is amended to read:
AB911,48,1811 174.08 (1) Except as provided in sub. (2), every collecting official shall pay all
12dog license taxes to the town, village, or city treasurer or other tax collecting officer
13who shall deduct any additional tax that may have been levied by the municipal
14governing body and pay the remainder to the county treasurer at the time settlement
15is made with the county treasurer for collections of personal property taxes, and shall
16at the same time report in writing to the county clerk the licenses issued. The report
17shall be in the form prescribed by the department, and the forms shall be furnished
18by the county clerks.
AB911,162 19Section 162. 198.10 (1) of the statutes is amended to read:
AB911,48,2520 198.10 (1) Taxable property, taxes. All real property situated in and all
21personal property the situs of which for purposes of general property taxation is in

22the district shall be subject to taxation in and by the district for a direct annual tax
23sufficient to pay the interest on any indebtedness of the district, and to pay and
24discharge the principal of the indebtedness within 20 years from the time of
25contracting the indebtedness.
AB911,163
1Section 163. 200.13 (2) of the statutes is amended to read:
AB911,49,112 200.13 (2) Tax levy. The commission may levy a tax upon the taxable property
3in the district as equalized by the department of revenue for state purposes for the
4purpose of carrying out and performing duties under this subchapter but the amount
5of any such tax in excess of that required for maintenance and operation and for
6principal and interest on bonds or promissory notes shall not exceed, in any one year,
7one mill for each dollar of the district's equalized valuation, as determined under s.
870.57. The tax levy may be spread upon the respective real estate and personal
9property tax rolls of the city, village and town areas included in the district taxes, and
10shall not be included within any limitation on county or municipality taxes. Such
11moneys when collected shall be paid to the treasurer of such district.
AB911,164 12Section 164. 815.18 (3) (intro.) of the statutes is amended to read:
AB911,49,1513 815.18 (3) Exempt property. (intro.) The debtor's interest in or right to receive
14the following property is exempt, except as specifically provided in this section and
15ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):
AB911,165 16Section 165. 978.05 (6) (a) of the statutes is amended to read:
AB911,50,417 978.05 (6) (a) Institute, commence or appear in all civil actions or special
18proceedings under and perform the duties set forth for the district attorney under ch.
19980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 103.50 (8), 103.92
20(4), 109.09, 343.305 (9) (a), 453.08, 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a),
21946.86, 946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in
22connection with court proceedings in a court assigned to exercise jurisdiction under
23chs. 48 and 938 as the judge may request and perform all appropriate duties and
24appear if the district attorney is designated in specific statutes, including matters
25within chs. 782, 976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits

1the authority of the county board to designate, under s. 48.09 (5), that the corporation
2counsel provide representation as specified in s. 48.09 (5) or to designate, under s.
348.09 (6) or 938.09 (6), the district attorney as an appropriate person to represent the
4interests of the public under s. 48.14 or 938.14.
AB911,166 5Section 166. Initial applicability.
AB911,50,66 (1) This act first applies to the property tax assessments as of January 1, 2015.
AB911,167 7Section 167. Effective date.
AB911,50,88 (1) This act takes effect on January 1, 2015.
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