SB623,43 5Section 43. 70.29 of the statutes is amended to read:
SB623,20,14 670.29 Personalty, how entered. The For assessments made before January
71, 2022, the
assessor shall place in one distinct and continuous part of the assessment
8roll all the names of persons assessed for personal property, with a statement of such
9property in each village in the assessor's assessment district, and foot up the
10valuation thereof separately; otherwise the assessor shall arrange all names of
11persons assessed for personal property on the roll alphabetically so far as convenient.
12The assessor shall also place upon the assessment roll, in a separate column and
13opposite the name of each person assessed for personal property, the number of the
14school district in which such personal property is subject to taxation.
SB623,44 15Section 44. 70.30 (intro.) of the statutes is amended to read:
SB623,20,21 1670.30 Aggregate values. (intro.) Every For assessments made before
17January 1, 2022, every
assessor shall ascertain and set down in separate columns
18prepared for that purpose on the assessment roll and opposite to the names of all
19persons assessed for personal property the number and value of the following named
20items of personal property assessed to such person, which shall constitute the
21assessed valuation of the several items of property therein described, to wit:
SB623,45 22Section 45. 70.34 of the statutes is amended to read:
SB623,21,9 2370.34 Personalty. All For assessments made before January 1, 2022, all
24articles of personal property shall, as far as practicable, be valued by the assessor
25upon actual view at their true cash value; and after arriving at the total valuation

1of all articles of personal property which the assessor shall be able to discover as
2belonging to any person, if the assessor has reason to believe that such person has
3other personal property or any other thing of value liable to taxation, the assessor
4shall add to such aggregate valuation of personal property an amount which, in the
5assessor's judgment, will render such aggregate valuation a just and equitable
6valuation of all the personal property liable to taxation belonging to such person. In
7carrying out the duties imposed on the assessor by this section, the assessor shall act
8in the manner specified in the Wisconsin property assessment manual provided
9under s. 73.03 (2a).
SB623,46 10Section 46. 70.345 of the statutes is amended to read:
SB623,21,18 1170.345 Legislative intent; department of revenue to supply
12information.
The For assessments made before January 1, 2022, the assessor shall
13exercise particular care so that personal property as a class on the assessment rolls
14bears the same relation to statutory value as real property as a class. To assist the
15assessor in determining the true relationship between real estate and personal
16property the department of revenue shall make available to local assessors
17information including figures indicating the relationship between personal property
18and real property on the last assessment rolls.
SB623,47 19Section 47. 70.35 (1) of the statutes is amended to read:
SB623,22,420 70.35 (1) To For assessments made before January 1, 2022, to determine the
21amount and value of any personal property for which any person, firm, or corporation
22should be assessed, any assessor may examine such person or the managing agent
23or officer of any firm or corporation under oath as to all such items of personal
24property, the taxable value thereof as defined in s. 70.34 if the property is taxable.
25In the alternative the assessor may require such person, firm, or corporation to

1submit a return of such personal property and of the taxable value thereof. There
2shall be annexed to such return the declaration of such person or of the managing
3agent or officer of such firm or corporation that the statements therein contained are
4true.
SB623,48 5Section 48. 70.35 (2) of the statutes is amended to read:
SB623,22,166 70.35 (2) The For assessments made before January 1, 2022, the return shall
7be made and all the information therein requested given by such person on a form
8prescribed by the assessor with the approval of the department of revenue which
9shall provide suitable schedules for such information bearing on value as the
10department deems necessary to enable the assessor to determine the true cash value
11of the taxable personal property that is owned or in the possession of such person on
12January 1 as provided in s. 70.10. The return may contain methods of deriving
13assessable values from book values and for the conversion of book values to present
14values, and a statement as to the accounting method used. No person shall be
15required to take detailed physical inventory for the purpose of making the return
16required by this section.
SB623,49 17Section 49. 70.35 (3) of the statutes is amended to read:
SB623,22,2518 70.35 (3) Each For assessments made before January 1, 2022, each return shall
19be filed with the assessor on or before March 1 of the year in which the assessment
20provided by s. 70.10 is made. The assessor, for good cause, may allow a reasonable
21extension of time for filing the return. All returns filed under this section shall be
22the confidential records of the assessor's office, except that the returns shall be
23available for use before the board of review as provided in this chapter. No return
24required under this section is controlling on the assessor in any respect in the
25assessment of any property.
SB623,50
1Section 50. 70.35 (4) of the statutes is amended to read:
SB623,23,82 70.35 (4) Any For assessments made before January 1, 2022, any person, firm
3or corporation who refuses to so testify or who fails, neglects or refuses to make and
4file the return of personal property required by this section shall be denied any right
5of abatement by the board of review on account of the assessment of such personal
6property unless such person, firm, or corporation shall make such return to such
7board of review together with a statement of the reasons for the failure to make and
8file the return in the manner and form required by this section.
SB623,51 9Section 51. 70.35 (5) of the statutes is amended to read:
SB623,23,1310 70.35 (5) In For assessments made before January 1, 2022, in the event that
11the assessor or the board of review should desire further evidence they may call upon
12other persons as witnesses to give evidence under oath as to the items and value of
13the personal property of any such person, firm or corporation.
SB623,52 14Section 52. 70.36 (1) of the statutes is amended to read:
SB623,23,2415 70.36 (1) Any For assessments made before January 1, 2022, any person in this
16state owning or holding any personal property that is subject to assessment,
17individually or as agent, trustee, guardian, personal representative, assignee, or
18receiver or in some other representative capacity, who intentionally makes a false
19statement to the assessor of that person's assessment district or to the board of
20review of the assessment district with respect to the property, or who omits any
21property from any return required to be made under s. 70.35, with the intent of
22avoiding the payment of the just and proportionate taxes on the property, shall forfeit
23the sum of $10 for every $100 or major fraction of $100 so withheld from the
24knowledge of the assessor or board of review.
SB623,53 25Section 53. 70.36 (2) of the statutes is amended to read:
SB623,24,9
170.36 (2) It For assessments made before January 1, 2022, it is hereby made
2the duty of the district attorney of any county, upon complaint made to the district
3attorney by the assessor or by a member of the board of review of the assessment
4district in which it is alleged that property has been so withheld from the knowledge
5of such assessor or board of review, or not included in any return required by s. 70.35,
6to investigate the case forthwith and bring an action in the name of the state against
7the person, firm or corporation so complained of. All forfeitures collected under the
8provisions of this section shall be paid into the treasury of the taxation district in
9which such property had its situs for taxation.
SB623,54 10Section 54. 70.43 (2) of the statutes is amended to read:
SB623,24,1711 70.43 (2) If the assessor discovers a palpable error in the assessment of a tract
12of real estate or an item of personal property for personal property assessments made
13before January 1, 2022,
that results in the tract or property having an inaccurate
14assessment for the preceding year, the assessor shall correct that error by adding to
15or subtracting from the assessment for the preceding year. The result shall be the
16true assessed value of the property for the preceding year. The assessor shall make
17a marginal note of the correction on that year's assessment roll.
SB623,55 18Section 55. 70.44 (1) of the statutes is amended to read:
SB623,25,319 70.44 (1) Real or personal property omitted from assessment in any of the 2
20next previous years or personal property assessments made before January 1, 2022
21and omitted from any of the 2 next previous years
, unless previously reassessed for
22the same year or years, shall be entered once additionally for each previous year of
23such omission, designating each such additional entry as omitted for the year of
24omission and affixing a just valuation to each entry for a former year as the same
25should then have been assessed according to the assessor's best judgment, and taxes

1shall be apportioned, using the net tax rate as provided in s. 70.43, and collected on
2the tax roll for such entry. This section shall not apply to manufacturing property
3assessed by the department of revenue under s. 70.995.
SB623,56 4Section 56. 70.47 (7) (aa) of the statutes is amended to read:
SB623,25,95 70.47 (7) (aa) No person shall be allowed to appear before the board of review,
6to testify to the board by telephone or to contest the amount of any assessment of real
7or personal property
if the person has refused a reasonable written request by
8certified mail of the assessor to enter onto property to conduct an exterior view of the
9real or personal property being assessed.
SB623,57 10Section 57. 70.49 (2) of the statutes is amended to read:
SB623,25,1511 70.49 (2) The value of all real and personal property entered into the
12assessment roll to which such affidavit is attached by the assessor shall, in all actions
13and proceedings involving such values, be presumptive evidence that all such
14properties have been justly and equitably assessed in proper relationship to each
15other.
SB623,58 16Section 58. 70.50 of the statutes is amended to read:
SB623,25,25 1770.50 Delivery of roll. Except in counties that have a county assessment
18system under s. 70.99 and in cities of the 1st class and in 2nd class cities that have
19a board of assessors under s. 70.075 the assessor shall, on or before the first Monday
20in May, deliver the completed assessment roll and all the sworn statements and
21valuations of personal property
to the clerk of the town, city , or village, who shall file
22and preserve them in the clerk's office. On or before the first Monday in April, a
23county assessor under s. 70.99 shall deliver the completed assessment roll and all
24sworn statements and valuations of personal property to the clerks of the towns,
25cities, and villages in the county, who shall file and preserve them in the clerk's office.
SB623,59
1Section 59. 70.52 of the statutes is amended to read:
SB623,26,13 270.52 Clerks to examine and correct rolls. Each city, village, and town
3clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
4shall correct all double assessments, imperfect descriptions, and other errors
5apparent on the roll, and correct the value of parcels of real property not liable to
6taxation. The clerk shall add to the roll any parcel of real property not listed on the
7assessment roll or item of personal property omitted from the roll and immediately
8notify the assessors of the additions and omissions. The assessors shall immediately
9view and value the omitted property and certify the valuation to the clerk. The clerk
10shall enter the valuation and property classification on the roll, and the valuation
11shall be final. To enable the clerk to properly correct defective descriptions, the clerk
12may request aid, when necessary, from the county surveyor, whose fees for the
13services rendered shall be paid by the city, village, or town.
SB623,60 14Section 60. 70.53 (1) (a) of the statutes is repealed.
SB623,61 15Section 61. 70.65 (2) (a) 2. of the statutes is amended to read:
SB623,26,1816 70.65 (2) (a) 2. Identify For assessments made before January 1, 2022, identify
17the name and address of the owners of all taxable personal property within the
18taxation district and the assessed value of each owner's taxable personal property.
SB623,62 19Section 62. 70.65 (2) (b) (intro.) of the statutes is amended to read:
SB623,26,2220 70.65 (2) (b) (intro.) With respect to each description of real property and each
21owner of taxable personal property and the personal property assessments made
22before January 1, 2022
:
SB623,63 23Section 63. 70.68 (1) of the statutes is amended to read:
SB623,27,524 70.68 (1) Collection in certain cities. In For taxes levied before January 1,
252022, in
cities authorized to act under s. 74.87, the chief of police shall collect all state,

1county, city, school, and other taxes due on personal property as shall then remain
2unpaid, and the chief of police shall possess all the powers given by law to town
3treasurers for the collection of such taxes, and be subject to the liabilities and entitled
4to the same fees as town treasurers in such cases, but such fees shall be turned over
5to the city treasurer and become a part of the general fund.
SB623,64 6Section 64. 70.73 (1) (b) of the statutes is amended to read:
SB623,27,137 70.73 (1) (b) If a town, village, or city clerk or treasurer discovers that personal
8property has been assessed to the wrong person for assessments made before
9January 1, 2022
, or 2 or more parcels of land belonging to different persons have been
10erroneously assessed together on the tax roll, the clerk or treasurer shall notify the
11assessor and all parties interested, if the parties are residents of the county, by notice
12in writing to appear at the clerk's office at some time, not less than 5 days thereafter,
13to correct the assessment roll.
SB623,65 14Section 65. 70.73 (1) (c) of the statutes is amended to read:
SB623,27,2015 70.73 (1) (c) At the time and place designated in the notice given under par. (b),
16the assessment roll shall be corrected by entering the correct names of the persons
17liable to assessment, both as to real and personal property, describing each parcel of
18land and giving the proper valuation to each parcel separately owned. The total
19valuation given to the separate tracts of real estate shall be equal to the valuation
20given to the same property when the several parcels were assessed together.
SB623,66 21Section 66. 70.84 of the statutes is amended to read:
SB623,28,17 2270.84 Inequalities may be corrected in subsequent year. If any such
23reassessment cannot be completed in time to take the place of the original
24assessment made in such district for said year, the clerk of the district shall levy and
25apportion the taxes for that year upon the basis of the original assessment roll, and

1when the reassessment is completed the inequalities in the taxes levied under the
2original assessment shall be remedied and compensated in the levy and
3apportionment of taxes in such district next following the completion of said
4reassessment in the following manner: Each tract of real estate, and, as to personal
5property assessments made before January 1, 2022, each taxpayer, whose tax shall
6be determined by such reassessment to have been relatively too high, shall be
7credited a sum equal to the amount of taxes charged on the original assessment in
8excess of the amount which would have been charged had such reassessment been
9made in time; and each tract of real estate, and, as to personal property assessments
10made before January 1, 2022
, each taxpayer, whose tax shall be determined by such
11reassessment to have been relatively too low, shall be charged, in addition to all other
12taxes, a sum equal to the difference between the amount of taxes charged upon such
13unequal original assessment and the amount which would have been charged had
14such reassessment been made in time. The department of revenue, or its authorized
15agent, shall at any time have access to all assessment and tax rolls herein referred
16to for the purpose of assisting the local clerk and in order that the results of the
17reassessment may be carried into effect.
SB623,67 18Section 67. 70.855 (1) (intro.) of the statutes is amended to read:
SB623,28,2119 70.855 (1) Applicability. (intro.) The department of revenue shall assess real
20and personal property assessed as commercial property under s. 70.32 (2) (a) 2. if all
21of the following apply:
SB623,68 22Section 68. 70.855 (1) (a) of the statutes is amended to read:
SB623,29,223 70.855 (1) (a) The property owner and the governing body of the municipality
24where the property is located submit a written request to the department on or before

1March 1 of the year of the assessment to have the department assess the property
2owner's real and personal commercial property located in the municipality.
SB623,69 3Section 69. 70.855 (1) (b) of the statutes is amended to read:
SB623,29,54 70.855 (1) (b) The written request submitted under par. (a) specifies the items
5of personal property and
parcels of real property for the department's assessment.
SB623,70 6Section 70. 70.995 (1) (a) of the statutes is amended to read:
SB623,29,227 70.995 (1) (a) In this section “manufacturing property" includes all lands,
8buildings, structures and other
real property, as defined in s. 70.03, used in
9manufacturing, assembling, processing, fabricating, making or milling tangible
10personal property for profit. Manufacturing property also includes warehouses,
11storage facilities, and office structures when the predominant use of the warehouses,
12storage facilities, or offices is in support of the manufacturing property, and all
13personal property owned or used by any person engaged in this state in any of the
14activities mentioned, and used in the activity, including raw materials, supplies,
15machinery, equipment, work in process and finished inventory
when located at the
16site of the activity production process, as defined in s. 70.11 (27) (a) 5.
17Establishments engaged in assembling component parts of manufactured products
18are considered manufacturing establishments if the new product is neither a
19structure nor other fixed improvement. Materials processed by a manufacturing
20establishment include products of agriculture, forestry, fishing, mining, and
21quarrying. For the purposes of this section, establishments which engage in mining
22metalliferous minerals are considered manufacturing establishments.
SB623,71 23Section 71. 70.995 (3) of the statutes is amended to read:
SB623,30,424 70.995 (3) For purposes of subs. (1) and (2) “manufacturing, assembling,
25processing, fabricating, making or milling" includes the entire productive process

1and includes such activities as the storage of raw materials, the movement thereof
2to the first operation thereon, and the packaging, bottling, crating , or similar
3preparation of products for shipment when located at the site of the production
4process, as defined in s. 70.11 (27) (a) 5
.
SB623,72 5Section 72. 70.995 (4) of the statutes is amended to read:
SB623,30,246 70.995 (4) Whenever real property or tangible personal property is used for
7one, or some combination, of the processes mentioned in sub. (3) and also for other
8purposes, the department of revenue, if satisfied that there is substantial use in one
9or some combination of such processes, may assess the property under this section.
10For all purposes of this section the department of revenue shall have sole discretion
11for the determination of what is substantial use and what description of real property
12or what unit of tangible personal property shall constitute “the property" to be
13included for assessment purposes, and, in connection herewith, the department may
14include in a real property unit, real property owned by different persons. Vacant
15property designed for use in manufacturing, assembling, processing, fabricating,
16making, or milling tangible property for profit may be assessed under this section or
17under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
18that determination. In those specific instances where a portion of a description of
19real property includes manufacturing property rented or leased and operated by a
20separate person which does not satisfy the substantial use qualification for the entire
21property, the local assessor shall assess the entire real property description and all
22personal property not exempt under s. 70.11 (27). The applicable portions of the
23standard manufacturing property report form under sub. (12) as they relate to
24manufacturing machinery and equipment shall be submitted by such person
.
SB623,73 25Section 73. 70.995 (5) of the statutes is amended to read:
SB623,31,10
170.995 (5) The department of revenue shall assess all property of
2manufacturing establishments included under subs. (1) and (2) as of the close of
3January 1 of each year, if on or before March 1 of that year the department has
4classified the property as manufacturing or the owner of the property has requested,
5in writing, that the department make such a classification and the department later
6does so. A change in ownership, location, or name of the manufacturing
7establishment does not necessitate a new request. In assessing lands from which
8metalliferous minerals are being extracted and valued for purposes of the tax under
9s. 70.375, the value of the metalliferous mineral content of such lands shall be
10excluded.
SB623,74 11Section 74. 70.995 (5n) of the statutes is created to read:
SB623,31,1612 70.995 (5n) (a) If the department of revenue determines that an establishment
13is engaged in manufacturing, as defined in subs. (1), (2), and (3), the department may
14classify the establishment as manufacturing. The establishment shall submit a
15written request on or before July 1 of the year for which classification is desired, as
16provided under s. 71.07 (5n) (a) 9. c. or 71.28 (5n) (a) 9. c.
SB623,31,2017 (b) The department may at any time investigate or audit requests submitted
18under par. (a) and may revoke a classification. An establishment that submits a
19request under par. (a) shall notify the department within 60 days of any termination
20of manufacturing activity.
SB623,32,421 (c) On or before December 31 of the year in which a request is timely submitted
22under par. (a), the department shall issue a notice of determination responding to the
23timely request. The department may, in its sole discretion, issue a notice of
24determination by December 31 for requests received after July 1 of the year in which
25classification is desired. The notice shall be in writing and shall be sent by 1st class

1mail or electronic mail. In addition, the notice shall specify that objections to the
2decision shall be filed with the state board of assessors no later than 60 days after
3the date of the notice, that a fee of $200 shall be paid when the objection is filed, and
4that the objection is not filed until the fee is paid.
SB623,32,105 (d) For purposes of this subsection, an objection is considered timely filed if
6received by the state board of assessors no later than 60 days after the date of the
7notice or sent to the state board of assessors by U.S. postal service certified mail in
8a properly addressed envelope, with postage paid, that is postmarked before
9midnight of the last day for filing. Neither the board nor the tax appeals commission
10may waive the requirement that objections be in writing.
SB623,32,1411 (e) The state board of assessors shall investigate any timely objection filed
12under par. (d) if the fee specified under par. (c) is paid. The board shall notify the
13person objecting or the person's agent of its determination by 1st class mail or
14electronic mail.
SB623,32,2015 (f) If a determination of the state board of assessors under par. (e) results in an
16establishment not being classified as manufacturing, the person having been
17notified of the determination shall be deemed to have accepted the determination
18unless the person files a petition for review with the clerk of the tax appeals
19commission, as provided under s. 73.01 (5) and the rules of practice of the tax appeals
20commission.
SB623,75 21Section 75. 70.995 (7) (b) of the statutes is amended to read:
SB623,32,2522 70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
23workload permits and if in the department's judgment it is desirable, the department
24of revenue shall complete a field investigation or on-site appraisal at full value under
25ss. s. 70.32 (1) and 70.34 of all manufacturing real property in this state.
SB623,76
1Section 76. 70.995 (8) (b) 1. of the statutes is amended to read:
SB623,33,202 70.995 (8) (b) 1. The department of revenue shall annually notify each
3manufacturer assessed under this section and the municipality in which the
4manufacturing property is located of the full value of all real and personal property
5owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
6class mail or electronic mail. In addition, the notice shall specify that objections to
7valuation, amount, or taxability must be filed with the state board of assessors no
8later than 60 days after the date of the notice of assessment, that objections to a
9change from assessment under this section to assessment under s. 70.32 (1) must be
10filed no later than 60 days after the date of the notice, that the fee under par. (c) 1.
11or (d) must be paid, and that the objection is not filed until the fee is paid. For
12purposes of this subdivision, an objection is considered timely filed if received by the
13state board of assessors no later than 60 days after the date of the notice or sent to
14the state board of assessors by U.S. postal service certified mail in a properly
15addressed envelope, with postage paid, that is postmarked before midnight of the
16last day for filing. A statement shall be attached to the assessment roll indicating
17that the notices required by this section have been mailed and failure to receive the
18notice does not affect the validity of the assessments, the resulting tax on real or
19personal
property, the procedures of the tax appeals commission or of the state board
20of assessors, or the enforcement of delinquent taxes by statutory means.
SB623,77 21Section 77. 70.995 (12) (a) of the statutes is amended to read:
SB623,34,1922 70.995 (12) (a) The department of revenue shall prescribe a standard
23manufacturing property report form that shall be submitted annually for each real
24estate parcel and each personal property account on or before March 1 by all
25manufacturers whose property is assessed under this section. The report form shall

1contain all information considered necessary by the department and shall include,
2without limitation, income and operating statements, fixed asset schedules and a
3report of new construction or demolition. Failure to submit the report shall result
4in denial of any right of redetermination by the state board of assessors or the tax
5appeals commission. If any property is omitted or understated in the manufacturing
6real estate
assessment roll in any of the next 5 previous years, or in a manufacturing
7personal property assessment roll made before January 1, 2022,
the assessor shall
8enter the value of the omitted or understated property once for each previous year
9of the omission or understatement. The assessor shall affix a just valuation to each
10entry for a former year as it should have been assessed according to the assessor's
11best judgment. Taxes shall be apportioned and collected on the tax roll for each entry,
12on the basis of the net tax rate for the year of the omission, taking into account credits
13under s. 79.10. In the case of omitted property, interest shall be added at the rate of
140.0267 percent per day for the period of time between the date when the form is
15required to be submitted and the date when the assessor affixes the just valuation.
16In the case of underpayments determined after an objection under s. 70.995 (8) (d),
17interest shall be added at the average annual discount interest rate determined by
18the last auction of 6-month U.S. treasury bills before the objection per day for the
19period of time between the date when the tax was due and the date when it is paid.
SB623,78 20Section 78. 70.995 (12r) of the statutes is repealed.
SB623,79 21Section 79. 71.07 (5n) (a) 5. a. of the statutes is amended to read:
SB623,35,322 71.07 (5n) (a) 5. a. “Manufacturing property factor" means a fraction, the
23numerator of which is the average value of the claimant's real and personal land and
24depreciable
property assessed under s. 70.995, owned or rented and used in this state
25by the claimant during the taxable year to manufacture qualified production

1property, and the denominator of which is the average value of all the claimant's real
2and personal
land and depreciable property owned or rented during the taxable year
3and used by the claimant to manufacture qualified production property.
SB623,80 4Section 80. 71.07 (5n) (a) 5. d. of the statutes is repealed.
SB623,81 5Section 81. 71.07 (5n) (a) 9. (intro.) of the statutes is amended to read:
SB623,35,76 71.07 (5n) (a) 9. (intro.) “Qualified production property" means either any of
7the following:
SB623,82 8Section 82. 71.07 (5n) (a) 9. a. of the statutes is amended to read:
SB623,35,159 71.07 (5n) (a) 9. a. Tangible personal property manufactured in whole or in part
10by the claimant on property that is located in this state and assessed as
11manufacturing property under s. 70.995. Tangible personal property manufactured
12in this state may only be qualified production property if it is manufactured on
13property approved to be classified as manufacturing real property for purposes of s.
1470.995, even if it is not eligible to be listed on the department's manufacturing roll
15until January 1 of the following year.
SB623,83 16Section 83. 71.07 (5n) (a) 9. c. of the statutes is created to read:
SB623,36,217 71.07 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part
18by the claimant at an establishment that is located in this state and classified as
19manufacturing under s. 70.995 (5n). A person wishing to classify the person's
20establishment as manufacturing under this subd. 9. c. shall file an application in the
21form and manner prescribed by the department no later than July 1 of the taxable
22year for which the person wishes to claim the credit under this subsection, pursuant
23to s. 70.995 (5n). The department shall make a determination and provide written
24notice by December 31 of the year in which the application is filed. A determination

1on the classification under this subd. 9. c. may be appealed as provided under s.
270.995 (5n).
SB623,84 3Section 84. 71.07 (5n) (d) 2. of the statutes is amended to read:
SB623,36,124 71.07 (5n) (d) 2. For purposes of determining a claimant's eligible qualified
5production activities income under this subsection, the claimant shall multiply the
6claimant's qualified production activities income from property manufactured by the
7claimant by the manufacturing property factor and qualified production activities
8income from property produced, grown, or extracted by the claimant by the
9agriculture property factor. This subdivision does not apply if the claimant's entire
10qualified production activities income results from the sale of tangible personal
11property that was manufactured, produced, grown, or extracted wholly in this state
12by the claimant.
SB623,85 13Section 85. 71.07 (6e) (a) 5. of the statutes is amended to read:
SB623,37,514 71.07 (6e) (a) 5. “Property taxes" means real and personal property taxes,
15exclusive of special assessments, delinquent interest, and charges for service, paid
16by a claimant, and the claimant's spouse if filing a joint return, on the eligible
17veteran's or unremarried surviving spouse's principal dwelling in this state during
18the taxable year for which credit under this subsection is claimed, less any property
19taxes paid which are properly includable as a trade or business expense under
20section 162 of the Internal Revenue Code. If the principal dwelling on which the
21taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants
22in common or is owned by spouses as marital property, “property taxes" is that part
23of property taxes paid that reflects the ownership percentage of the claimant, except
24that this limitation does not apply to spouses who file a joint return. If the principal
25dwelling is sold during the taxable year, the “property taxes" for the seller and buyer

1shall be the amount of the tax prorated to each in the closing agreement pertaining
2to the sale or, if not so provided for in the closing agreement, the tax shall be prorated
3between the seller and buyer in proportion to months of their respective ownership.
4“Property taxes" includes monthly municipal permit fees in respect to a principal
5dwelling collected under s. 66.0435 (3) (c).
SB623,86 6Section 86. 71.07 (9) (a) 3. of the statutes is amended to read:
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