SB21: Bill Text

SB21,2016 Section 2016. 70.05 (2) of the statutes is amended to read:

SB21,797,25 70.05 (2) The governing body of any town, city or village not subject to assessment by a county assessor under s. 70.99 that may conduct its own assessments under s. 70.991 (3) may provide for the selection of one or more assistant assessors to assist the assessor in the discharge of the assessor's duties.

SB21,2017 Section 2017. 70.05 (4) of the statutes is amended to read:

SB21,798,5 70.05 (4) All assessment personnel, including personnel of a county assessor system under s. 70.99, appointed under this section on or after January 1, 1977, shall have passed an examination and have been certified by the department of revenue as qualified for performing the functions of the office.

SB21,2018 Section 2018. 70.05 (4m) of the statutes is amended to read:

SB21,798,17 70.05 (4m) A taxation district An assessor may not enter upon a person's real property for purposes of conducting an assessment under this chapter more than once in each year, except that an assessor may enter upon a person's real property for purposes of conducting an assessment under this chapter more often if the property owner consents. A property owner may deny entry to an assessor if the owner has given prior notice to the assessor that the assessor may not enter the property without the property owner's permission. Each taxation district county and regional assessment unit assessor shall create and maintain a database identifying all such property owners in the taxation district county or region and each assessor for a city that conducts its own assessments under s. 70.991 (3) shall create and maintain a database identifying all such property owners in the city.

SB21,2019 Section 2019. 70.05 (5) (b) of the statutes is repealed.

SB21,2020 Section 2020. 70.05 (5) (ba) of the statutes is created to read:

SB21,798,25 70.05 (5) (ba) In 2017 and in each year thereafter, each city that conducts assessments under s. 70.991 (3) and each county, and regional assessment unit shall assess the property within its boundaries at full value. Before an assessor conducts an assessment under this paragraph, the city, county, or regional assessment unit shall publish a notice on its Internet site, as prescribed by rule by the department of revenue.

SB21,2021 Section 2021. 70.05 (5) (bb) of the statutes is created to read:

SB21,799,6 70.05 (5) (bb) In 2017 and in each year thereafter, each city that conducts assessments under s. 70.991 (3) and each county, and regional assessment unit shall submit the full market value of the property within the boundaries of the city, county, or regional assessment unit to the department of revenue no later than the 2nd Monday in June in an electronic format, as determined by the department.

SB21,2022 Section 2022. 70.05 (5) (c) of the statutes is amended to read:

SB21,799,15 70.05 (5) (c) Annually beginning in 1992, the department of revenue shall determine the ratio of the assessed value to the full value of all taxable general property and of each major class of property of each taxation district and publish its findings in the report required under s. 73.06 (5) audit and correct the values submitted to the department under par. (bb). The department shall finalize and publish the final values no later than September 15, 2017, for values submitted under par. (bb) in 2017 and no later than August 1 for values submitted under par. (bb) in subsequent years.

SB21,2023 Section 2023. 70.05 (5) (d) of the statutes is repealed.

SB21,2024 Section 2024. 70.05 (5) (f) of the statutes is repealed.

SB21,2025 Section 2025. 70.05 (5) (g) of the statutes is repealed.

SB21,2026 Section 2026. 70.05 (5) (h) of the statutes is created to read:

SB21,799,25 70.05 (5) (h) 1. With regard to the actions of a city that conducts assessments under s. 70.991 (3), if the secretary of revenue determines substantial noncompliance with assessing property at full value under par. (ba), the city becomes subject to assessment by the county or regional assessment unit where the city is located, as provided under s. 70.991 (3) (a), beginning with the assessment in the year following the year in which the substantial noncompliance occurred.

SB21,800,19 2. With regard to the actions of a county or regional assessment unit, if the secretary of revenue determines substantial noncompliance with assessing property at full value under par. (ba), the department of revenue shall assist the county or regional assessment unit with the assessment in the year following the year in which the substantial noncompliance occurred. If in any year, beginning in 2017 and ending in 2022, the department provides assistance to a county or regional assessment unit under this subdivision, the county or regional assessment unit shall pay to the department an amount equal to 50 percent of the costs to the department to provide the assistance. If in any year beginning after 2022 the department provides assistance to a county or regional assessment unit under this subdivision, the county or regional assessment unit shall pay to the department an amount equal to 100 percent of the costs to the department to provide the assistance. If a county or regional assessment unit fails to remit payment for assistance under this subdivision, the department of revenue shall notify the department of transportation and the department of transportation shall reduce the road aid under s. 86.30 (9) (b) for the county or the counties participating in the regional assessment unit in an amount equal to the amount the county or regional assessment unit owes the department of revenue under this subdivision and remit that amount to the department or revenue.

SB21,800,23 3. The secretary of revenue may require the county or regional assessment unit to replace the assessment administrator for the county or regional assessment unit if the incumbent assessment administrator demonstrates fraud, deceit, negligence, incompetence, or misconduct or is subject to s. 73.09 (4) (b).

SB21,2027 Section 2027. 70.055 of the statutes is repealed.

SB21,2028 Section 2028. 70.06 (1) of the statutes is amended to read:

SB21,801,7 70.06 (1) In cities of the 1st class the assessment of property for taxation shall be under the direction of the city commissioner of assessments, who shall perform such duties in relation thereto as are prescribed by the common council, and the assessment rolls of the city shall be made as the council directs, except where such city of the 1st class is under the jurisdiction of a county an assessor under s. 70.99 70.991. Manufacturing property subject to s. 70.995 shall be assessed according to that section.

SB21,2029 Section 2029. 70.06 (5) of the statutes is amended to read:

SB21,801,10 70.06 (5) This section shall not apply to a city of the 1st class after it has come under a county assessor or regional assessment unit system under s. 70.991.

SB21,2030 Section 2030. 70.075 of the statutes is repealed.

SB21,2031 Section 2031. 70.08 of the statutes is repealed.

SB21,2032 Section 2032. 70.10 of the statutes is amended to read:

SB21,801,21 70.10 Assessment, when made, exemption. The assessor shall assess all real and personal property as of the close of January 1 of each year. Except in cities of the 1st class and 2nd class cities that have a board of assessors under s. 70.075, the assessment shall be finally completed before the first Monday in April. All real property conveyed by condemnation or in any other manner to the state, any county, city, village or town by gift, purchase, tax deed or power of eminent domain before January 2 in such year shall not be included in the assessment. Assessment of manufacturing property subject to s. 70.995 shall be made according to that section.

SB21,2033 Section 2033. 70.11 (2) of the statutes is amended to read:

SB21,802,12 70.11 (2) Municipal property and property of certain districts, exception. Property owned by any county, city, village, town, school district, technical college district, public inland lake protection and rehabilitation district, metropolitan sewerage district, municipal water district created under s. 198.22, joint local water authority created under s. 66.0823, long-term care district under s. 46.2895 or town sanitary district; lands belonging to cities of any other state used for public parks; land tax-deeded to any county or city before January 2; but any residence located upon property owned by the county for park purposes that is rented out by the county for a nonpark purpose shall not be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or others for his or her benefit are permitted to occupy the land or part thereof in consideration for the conveyance. Leasing the property exempt under this subsection, regardless of the lessee and the use of the leasehold income, does not render that property taxable.

SB21,2034 Section 2034. 70.11 (4b) (b) of the statutes is amended to read:

SB21,802,15 70.11 (4b) (b) It is financed by the Housing and Economic Development Authority under s. 234.03 (13), 2013 stats.

SB21,2035 Section 2035. 70.11 (4b) (c) of the statutes is amended to read:

SB21,802,18 70.11 (4b) (c) The Housing and Economic Forward Wisconsin Development Authority holds a first-lien mortgage security interest on it.

SB21,2036 Section 2036. 70.11 (38c) of the statutes is created to read:

SB21,802,24 70.11 (38c) University of Wisconsin System Authority. Notwithstanding the provisions of s. 70.11 (intro.) that relate to leased property, all property owned by the University of Wisconsin System Authority and all property leased to the University of Wisconsin System Authority that is owned by the state, provided that use of the property is primarily related to the purposes of the authority.

SB21,2037 Section 2037. 70.11 (38r) of the statutes is amended to read:

SB21,803,5 70.11 (38r) Economic Development Corporation Forward Authority. All property owned by the Wisconsin Economic Development Corporation Forward Wisconsin Development Authority, provided that use of the property is primarily related to the purposes of the Wisconsin Economic Development Corporation Forward Wisconsin Development Authority.

SB21,2038 Section 2038. 70.114 (1) (a) of the statutes is renumbered 70.114 (1) (am).

SB21,2039 Section 2039. 70.114 (1) (ag) of the statutes is created to read:

SB21,803,8 70.114 (1) (ag) "Board" means the board of commissioners of public lands.

SB21,2040 Section 2040. 70.114 (1) (b) 2. of the statutes is amended to read:

SB21,804,3 70.114 (1) (b) 2. For land purchased on or after July 1, 2011, "estimated value," for the year during which land is purchased, means the lesser of the purchase price or the determination of the land's equalized valuation under s. 70.57 in the year before the year during which the land is purchased, increased or decreased to reflect the annual percentage change in the equalized valuation of all property, excluding improvements, in the taxation district, as determined by comparing the most recent determination of equalized valuation under s. 70.57 for that property, except that if the land was exempt from taxation in the year prior to the year during which the Department department or board purchased the land, or enrolled in the forest cropland program under subch. I of ch. 77 or the managed forest land program under subch. VI of ch. 77 at the time of purchase, "estimated value," for the year during which the land is purchased, means the lesser of the purchase price or an amount that would result in a payment under sub. (4) that is equal to $10 per acre. "Estimated value," for later years, means the value that was used for calculating the aid payment under this section for the prior year increased or decreased to reflect the annual percentage change in the equalized valuation of all property, excluding improvements, in the taxation district, as determined by comparing the most recent determination of equalized valuation under s. 70.57 for that property to the next preceding determination of equalized valuation under s. 70.57 for that property.

SB21,2041 Section 2041. 70.114 (1) (c) of the statutes is amended to read:

SB21,804,9 70.114 (1) (c) "Land" means state forests, as defined in s. 28.02 (1), that are acquired after December 31, 1991, state parks that are acquired after December 31, 1991, under s. 27.01 and other areas that are acquired after December 31, 1991, under s. 23.09 (2) (d), 23.091, 23.27, 23.29, 23.293, 23.31, 24.61 (2) (a) 10., or 29.749 (1).

SB21,2042 Section 2042. 70.114 (1) (d) of the statutes is amended to read:

SB21,804,22 70.114 (1) (d) "Purchase price" means the amount paid by the department or the board for a fee simple interest in real property. "Purchase price" does not include administrative costs incurred by the department or the board to acquire the land, such as legal fees, appraisal costs or recording fees. If real estate is transferred to the department or the board by gift or is sold to the department or the board for an amount that is less than the estimated fair market value of the property as shown on the property tax bill prepared for the prior year under s. 74.09, "purchase price" means an amount equal to the estimated fair market value of the property as shown on that tax bill. If the real estate is exempt from taxation at the time that it is transferred or sold to the department or the board and if the property was not sold at an arm's-length sale, "purchase price" means the fair market value of the real estate at the time that the department or the board takes title to it.

SB21,2043 Section 2043. 70.114 (3) of the statutes is amended to read:

SB21,805,3 70.114 (3) Ascertaining rate. Each year, the department or the board shall ascertain the aggregate net general property tax rate for taxation districts to which aids are paid under this section by the department or the board.

SB21,2044 Section 2044. 70.114 (4) (a) of the statutes is amended to read:

SB21,805,12 70.114 (4) (a) Except as provided under par. (c), on or before January 31, the department or the board shall pay to each treasurer of a taxation district, with respect to each parcel of land acquired by the department or the board within the taxation district on or before January 1 of the preceding year, an amount determined by multiplying each parcel's estimated value equated to the average level of assessment in the taxation district by the aggregate net general property tax rate that would apply to the parcel of land if it were taxable, as shown on property tax bills prepared for that year under s. 74.09.

SB21,2045 Section 2045. 70.114 (4) (c) of the statutes is amended to read:

SB21,805,17 70.114 (4) (c) The department or the board shall withhold from the payment amount determined under par. (a) the state's proportionate share of the tax that would be levied on the parcel if it were taxable and shall deposit that amount into the conservation fund.

SB21,2046 Section 2046. 70.119 (1) of the statutes is amended to read:

SB21,806,4 70.119 (1) The state, the University of Wisconsin System Authority, and the University of Wisconsin Hospitals and Clinics Authority shall make reasonable payments at established rates for water, sewer and electrical services and all other services directly provided by a municipality to state facilities, facilities of the University of Wisconsin System Authority described in s. 70.11 (38c), and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38), including garbage and trash disposal and collection, which are financed in whole or in part by special charges or fees. Such payments for services provided to state facilities shall be made from the appropriations to state agencies for the operation of the facilities. Each state agency making such payments shall annually report the payments to the department.

SB21,2047 Section 2047. 70.119 (3) (d) of the statutes is amended to read:

SB21,806,11 70.119 (3) (d) "Municipal services" means police and fire protection, garbage and trash disposal and collection not paid for under sub. (1) and, subject to approval by the committee, any other direct general government service provided by municipalities to state facilities, facilities of the University of Wisconsin System Authority described in s. 70.11 (38c), and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38).

SB21,2048 Section 2048. 70.119 (3) (e) of the statutes is amended to read:

SB21,806,17 70.119 (3) (e) "State facilities" means all property owned and operated by the state for the purpose of carrying out usual state functions, including the branch campuses of the university of Wisconsin system but not including land held for highway right-of-way purposes or acquired and held for purposes under s. 85.08 or 85.09.

SB21,2049 Section 2049 . 70.119 (3) (e) of the statutes, as affected by 2015 Wisconsin Act .... (this act), is amended to read:

SB21,806,24 70.119 (3) (e) "State facilities" means all property owned and operated by the state for the purpose of carrying out usual state functions, including the branch campuses of the university of Wisconsin system but not including land held for highway right-of-way purposes or acquired and held for purposes under s. 85.08 or 85.09.

SB21,2050 Section 2050. 70.119 (4) of the statutes is amended to read:

SB21,807,6 70.119 (4) The department shall be responsible for negotiating with municipalities on payments for municipal services and may delegate certain responsibilities of negotiation to other state agencies, to the University of Wisconsin System Authority, or to the University of Wisconsin Hospitals and Clinics Authority. Prior to negotiating with municipalities the department shall submit guidelines for negotiation to the committee for approval.

SB21,2051 Section 2051. 70.119 (5) of the statutes is amended to read:

SB21,807,11 70.119 (5) Upon approval of guidelines by the committee, the department shall proceed with negotiations. In no case may a municipality withhold services to the state, to the University of Wisconsin System Authority, or to the University of Wisconsin Hospitals and Clinics Authority during negotiations.

SB21,2052 Section 2052. 70.119 (6) of the statutes is amended to read:

SB21,807,24 70.119 (6) No later than November 15 annually, the department shall report to the cochairpersons of the committee the results of its negotiations and the total payments proposed to be made in the subsequent calendar year. In computing the proposed payments to a municipality, the department shall base its calculations on the values of state facilities, facilities of the University of Wisconsin System Authority described in s. 70.11 (38c), and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38), as determined by the department for January 1 of the year preceding the year of the report, and the values of improvements to property in the municipality as determined under s. 70.57 (1) for January 1 of the year preceding the year of the report, and shall also base its calculations on revenues and expenditures of the municipality as reported under s. 73.10 (2) for the year preceding the year of the report.

SB21,2053 Section 2053. 70.119 (7) (a) of the statutes is amended to read:

SB21,808,9 70.119 (7) (a) The department shall make payment from the appropriation under s. 20.835 (5) (a) for municipal services provided by municipalities to state facilities. If the appropriation under s. 20.835 (5) (a) is insufficient to pay the full amount under sub. (6) in any one year, the department shall prorate payments among the municipalities entitled thereto. The University of Wisconsin Hospitals and Clinics Authority shall make payment for municipal services provided by municipalities to facilities of the authority described in s. 70.11 (38). The University of Wisconsin System Authority shall make payment for municipal services provided by municipalities to facilities of the authority described in s. 70.11 (38c).

SB21,2054 Section 2054. 70.119 (7) (b) of the statutes is amended to read:

SB21,808,16 70.119 (7) (b) The department shall determine the proportionate cost of payments for municipal services provided by a municipality for each program financed from revenues other than general purpose revenues and revenues derived from academic student fees levied by the board of regents of the University of Wisconsin System, and for each appropriation made from such revenues which finances the cost of such a program.

SB21,2055 Section 2055. 70.119 (7) (c) of the statutes is amended to read:

SB21,809,2 70.119 (7) (c) The department shall assess to the appropriate program revenue and program revenue-service accounts and segregated funds the costs of providing payments for municipal services for the administration of programs financed from program revenues or segregated revenues, except program revenues derived from academic student fees levied by the board of regents of the University of Wisconsin System. If payments are prorated under par. (a) in any year, the department shall assess costs under this paragraph as affected by the proration. The department shall transfer to the general fund an amount equal to the assessments in each year from the appropriate program revenue, program revenue-service and segregated revenue appropriations.

SB21,2056 Section 2056. 70.365 of the statutes is amended to read:

SB21,810,15 70.365 Notice of changed assessment. When the assessor assesses any taxable real property, or any improvements taxed as personal property under s. 77.84 (1), and arrives at a different total than the assessment of it for the previous year, the assessor shall notify the person assessed if the address of the person is known to the assessor, otherwise the occupant of the property. If the assessor determines that land assessed under s. 70.32 (2r) for the previous year is no longer eligible to be assessed under s. 70.32 (2r), and the current classification under s. 70.32 (2) (a) is not undeveloped, agricultural forest, productive forest land, or other, the assessor shall notify the person assessed if the assessor knows the person's address, or otherwise the occupant of the property, that the person assessed may be subject to a conversion charge under s. 74.485. Any notice issued under this section shall be in writing and shall be sent by ordinary mail at least 15 days before the meeting of the board of review or before the meeting of the board of assessors in 1st class cities and in 2nd class cities that have a board of assessors under s. 70.075, except that, in any year in which the taxation district conducts a revaluation under s. 70.05, the notice shall be sent at least 30 days before the meeting of the board of review or board of assessors. The notice shall contain the amount of the changed assessment and the time, date, and place of the meeting of the local board of review or of the board of assessors. However, if the assessment roll is not complete, the notice shall be sent by ordinary mail at least 15 days prior to the date to which the board of review or board of assessors has adjourned, except that, in any year in which the taxation district conducts a revaluation under s. 70.05, the notice shall be sent at least 30 days prior to the date to which the board of review or board of assessors has adjourned. The assessor shall attach to the assessment roll a statement that the notices required by this section have been mailed and failure to receive the notice shall not affect the validity of the changed assessment, the resulting changed tax, the procedures of the board of review or of the board of assessors or the enforcement of delinquent taxes by statutory means. After the person assessed or the occupant of the property receives notice under this section, if the assessor changes the assessment as a result of the examination of the rolls as provided in s. 70.45 and the person assessed waives, in writing and on a form prescribed or approved by the department of revenue, the person's right to the notice of the changed assessment under this section, no additional notice is required under this section. The secretary of revenue shall prescribe the form of the notice required under this section. The form shall include information notifying the taxpayer of the procedures to be used to object to the assessment. The form shall also indicate whether the person assessed may be subject to a conversion charge under s. 74.485.

SB21,2057 Section 2057. 70.44 (1) of the statutes is amended to read:

SB21,811,2 70.44 (1) Real or personal property omitted in whole or in part from assessment in any of the 2 next previous years, unless previously reassessed for the same year or years, shall be entered once additionally for each previous year of such omission, designating each such additional entry as omitted for the year of omission and affixing a just valuation to each entry for a former year as the same should then have been assessed according to the assessor's best judgment, and taxes shall be apportioned, using the net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This section shall only applies to property that can be identified as property discrete from the property formerly assessed, and does not apply to manufacturing property assessed by the department of revenue under s. 70.995.

SB21,2058 Section 2058. 70.45 of the statutes is amended to read:

SB21,811,22 70.45 Return and examination of rolls. When the assessment rolls have been completed in cities of the 1st class, they shall be delivered to the commissioner of assessments in 1st class cities that conduct assessments under s. 70.991 (3), in all other cities to the city clerk, in villages to the village clerk and in towns to the town clerk. At least 15 days before the first day on which the assessment rolls are open for examination, these officials shall have published a class 1 notice if applicable, or posted notice, under ch. 985, in anticipation of the roll delivery as provided in s. 70.50, that on certain days, therein named, the assessment rolls will be open for examination by the taxable inhabitants, which notice may assign a day or days for each ward, where there are separate assessment rolls for wards, for the inspection of rolls. The assessor, the assessment administrator, or the assessment administrator's designee shall be present for at least 2 hours while the assessment roll is open for inspection. Instructional material under s. 73.03 (54) shall be available at the meeting. On examination the commissioner of assessments, assessment administrator, or assessor or assessors, as appropriate, may make changes that are necessary to perfect the assessment roll or rolls, and after the corrections are made the roll or rolls shall be submitted by the commissioner of assessments or clerk of the municipality to the appropriate board of review created under s. 70.46.

SB21,2059 Section 2059. 70.46 (1) of the statutes is amended to read:

SB21,812,16 70.46 (1) Except as provided in sub. (1m) and s. 70.99 For 1st and 2nd class cities conducting assessments under s. 70.991 (3), the supervisors and clerk of each town, the mayor, clerk and such other officers, other than assessors, as the common council of each city by ordinance determines, the president, clerk and such other officers, other than the assessor, as the board of trustees of each village by ordinance determines, shall constitute a board of review for the town, city or village. In cities of the 1st class the board of review shall by ordinance in lieu of the foregoing consist of 5 to 9 residents of the city, none of whom may occupy any public office or be publicly employed. The members shall be appointed by the mayor of the city with the approval of the common council and shall hold office as members of the board for staggered 5-year terms. Subject to sub. (1m), in all other towns, In 2nd class cities and villages the board of review may by ordinance , in lieu of the foregoing provisions regarding 1st class cities, consist of any number of town, city or village residents and may include public officers and public employees. The ordinance shall specify the manner of appointment. The town board, common council or village board shall fix, by ordinance, the salaries of the members of the board of review. No board of review member may serve on a county board of review to review any assessment made by a county assessor unless appointed as provided in s. 70.99 (10).

SB21,2060 Section 2060. 70.46 (1m) of the statutes is repealed.

SB21,2061 Section 2061. 70.46 (2) of the statutes is amended to read:

SB21,812,23 70.46 (2) The town, city or village clerk serving on such the board of review created under sub. (1), and in cities of the first class the commissioner of assessments serving on such the board of review created under sub. (1) or any person on the commissioner's staff designated by the commissioner, shall be the board of review clerk thereof and keep an accurate record of all its proceedings.

SB21,2062 Section 2062. 70.46 (3) of the statutes is amended to read:

SB21,813,4 70.46 (3) The members of such the board of review created under sub. (1), except members who are full time employees or officers of the town, village or city, shall receive such the compensation as shall be fixed established by resolution or ordinance of the town board, village board or common council.

SB21,2063 Section 2063. 70.46 (3d) of the statutes is created to read: