Effect on Small Business
This rule order does not affect small business.
Agency Contact Person
Text of Proposed Rule
SECTION 1. Tax 16.04 (2) is amended to read:
Tax 16.04 (2) The required schedules shall be prepared on the forms provided by the department and in accordance with instructions issued by the department. Local governments may elect to submit the required schedules on their own forms so long as those forms meet the specifications established by the department. Local governments electing to submit their own forms shall submit an example of their forms for review and approval by the department prior to December 31 of the year for which the schedules are to be prepared.
SECTION 2. Tax 16.06 (4) (Note 1) is amended to read:
Tax 16.06 (4) (Note 1) Copies of the draft schedules required by s.
Tax 16.04 (1) and the specifications referenced in s. Tax 16.04 (2) may be obtained from:
Wisconsin Department of Revenue
Division of State/Local Finance
125 South Webster Street
P.O. Box 8933 8971
Madison, WI 53708-8971
Telephone (608) 266-1611 264-6892
These schedules are new forms that substitute for the current annual financial report form filed by governmental units with the department of revenue.
SECTION 3. Tax 19.03 (1) (c) (intro.) is amended to read:
Tax 19.03 (1) (c) (intro.) “Municipal operating budget increase" means an amount, expressed as a percentage and rounded to 2 places beyond the decimal, which results from dividing:
SECTION 4. Effective date. This rule shall take effect on the first day of the month following publication in the Wisconsin Administrative Register as provided in s.
227.22 (2) (intro.), Stats.
ADMINISTRATIVE RULES
Fiscal Estimate & Economic Impact Analysis
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Type of Estimate and Analysis
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X Original Updated Corrected
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Administrative Rule Chapter, Title and Number
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Chapters Tax 16 and 19 — Local financial reporting and expenditure restraint payments
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Subject
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Local financial reporting and expenditure restraint payments
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Fund Sources Affected
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Chapter 20 , Stats. Appropriations Affected
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⍽ GPR ⍽ FED ⍽ PRO ⍽ PRS ⍽ SEG ⍽ SEG-S
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Fiscal Effect of Implementing the Rule
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X No Fiscal Effect
⍽ Indeterminate
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⍽ Increase Existing Revenues
⍽ Decrease Existing Revenues
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⍽ Increase Costs
⍽ Could Absorb Within Agency's Budget
⍽ Decrease Costs
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The Rule Will Impact the Following (Check All That Apply)
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⍽ State's Economy
⍽ Local Government Units
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⍽ Specific Businesses/Sectors
⍽ Public Utility Rate Payers
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Would Implementation and Compliance Costs Be Greater Than $20 million?
⍽ Yes X No
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Policy Problem Addressed by the Rule
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The rule does not create or revise policy, other than to reflect current law and department policy.
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Summary of Rule's Economic and Fiscal Impact on Specific Businesses, Business Sectors, Public Utility Rate Payers, Local Governmental Units and the State's Economy as a Whole (Include Implementation and Compliance Costs Expected to be Incurred)
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As indicated in the attached fiscal estimate, the proposed rule has no fiscal effect on municipalities, counties, or the Department of Revenue.
No comments concerning the economic effect of the rule were submitted in response to the department's solicitation.
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Benefits of Implementing the Rule and Alternative(s) to Implementing the Rule
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Clarifications and guidance provided by administrative rules may lower the compliance costs for municipalities and counties.
If the rule is not implemented, Chapters Tax 16 and 19 will be incomplete in that they will not reflect current law or department policy.
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Long Range Implications of Implementing the Rule
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No long-range implications are anticipated.
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Compare With Approaches Being Used by Federal Government
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N/A
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Compare With Approaches Being Used by Neighboring States (Illinois, Iowa, Michigan and Minnesota)
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N/A
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FISCAL ESTIMATE FORM
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2013 Session
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X ORIGINAL ⍽UPDATED
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LRB #
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INTRODUCTION #
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⍽ CORRECTED ⍽SUPPLEMENTAL
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Admin rule #
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Tax 16: Local Financial Reporting
Tax 19: Expenditure Restraint Payment
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Subject
Proposed order of the Department of Revenue relating to local financial reporting and expenditure restraint payments
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Fiscal Effect
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State: X No State Fiscal Effect
Check columns below only if bill makes a direct appropriation or
affects a sum sufficient appropriation
⍽ Increase Existing Appropriation ⍽ Increase Existing Revenues
⍽ Decrease Existing Appropriation ⍽ Decrease Existing Revenues
⍽ Create New Appropriation
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⍽ Increase Costs — May be Possible to Absorb Within Agency's Budget ⍽ Yes ⍽No
⍽ Decrease Costs
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Local: X No Local Government Costs
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1. ⍽ Increase Costs
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3. ⍽ Increase Revenues
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5. Types of Local Governmental Units Affected:
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⍽ Permissive ⍽ Mandatory
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⍽ Permissive ⍽ Mandatory
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⍽ Towns ⍽ Villages
⍽ Cities
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2. ⍽ Decrease Costs
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4. ⍽ Decrease Revenues
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⍽ Counties ⍽ Others
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⍽ Permissive ⍽ Mandatory
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⍽ Permissive ⍽ Mandatory
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⍽ School Districts ⍽ WTCS Districts
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Fund Sources Affected
⍽ GPR ⍽ FED ⍽ PRO ⍽ PRS ⍽ SEG
⍽ SEG-S
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Affected Ch. 20 Appropriations
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Assumptions Used in Arriving at Fiscal Estimate
Summary
The proposal makes a number of updates and technical corrections to certain DOR administrative rules. These changes have no fiscal effect on municipalities, counties, or the DOR.
Detail of provisions
Sections 1 and 2 of the proposal affect only those municipalities or counties that have a population of 25,000 or more, or had a population of 25,000 or more on December 31, 1986, and now have a population of less than 25,000.
The current rule allows municipalities and counties to file the required annual financial report on either the form provided by Department of Revenue (DOR) or on a locally designed form approved by DOR. Under the proposal, the option of using a locally designed form is eliminated. The use of locally designed forms has decreased significantly, and using a uniform report form will permit increased automation of the processing of the information from these forms.
The address given in the rules for local governments to obtain the necessary forms is no longer occupied by DOR. The address is updated to the current address.
Section 3 of the proposal corrects a typographical error in the definition of “municipal operating budget" for purposes of determining eligibility for the expenditure restraint payment.
Notice of Hearing
Revenue
NOTICE IS HEREBY GIVEN that, pursuant to ss.
70.32 (2) (c) 1i. and
73.09 (1), Stats., the Department of Revenue will hold a public hearing to consider permanent rules revising Chapters
Tax 12 and
18, relating to property tax and assessment of agricultural property.
Hearing Information
Date: Friday, July 12, 2013
Time: 11:00 a.m.
Location: Events Room
State Revenue Building
2135 Rimrock Road
Madison, WI 53713
Handicap access is available at the hearing location.
Appearances at the Hearing and Submittal of Written Comments
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person listed below or to adminrules.wisconsin.gov no later than July 12, 2013, and will be given the same consideration as testimony presented at the hearing.
Dale Kleven
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Telephone: (608) 266-8253
Analysis by the Department of Revenue
Statutes interpreted
Statutory authority
Explanation of agency authority
Section
70.32 (2) (c) 1i. Stats., provides that agricultural use “means agricultural use as defined by the department of revenue by rule..." This provision applies to the proposed change to ch.
Tax 18.
Section
73.09 (1), Stats., provides “[t]he department of revenue shall establish by rule the level of certification under sub. (3), the continuing education requirements under sub. (4), examinations under sub. (5), and the requirements for and responsibilities associated with temporary certification under sub. (6) for all assessors and assessment personnel of each local unit of government and for county assessor systems under s.
70.99." This provision applies to ch.
Tax 12.
Related statute or rule
There are no other applicable statutes or rules.
Plain language analysis
The proposed rule makes the following changes:
• Amends s.
Tax 12.06 to eliminate redundancy with the Wisconsin Property Assessment Manual.
•
Revises s.
Tax 12.07 to provide for more frequent update of assessment districts through the Wisconsin Property Assessment Manual.
• Repeals subchapter I of Chapter
Tax 18 and removes other references throughout the chapter to an agricultural assessment transitional period that lasted from 1996 to 1997.
Summary of, and comparison with, existing or proposed federal regulation
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Comparison with rules in adjacent states
The department is not aware of a similar rule in an adjacent state.
Summary of factual data and analytical methodologies
2012 Executive Order 61 and
2011 Wisconsin Act 46 requires state agencies to work with the Small Business Regulatory Review Committee to review the agency's administrative rules that may be particularly onerous to small businesses in Wisconsin. In response, the department initiated a comprehensive review of all of its administrative rules. The changes described above were identified as part of that review. No other data was used in the preparation of this rule order or this analysis.
Analysis and supporting documents used to determine effect on small business
This rule order makes changes to reflect current law and current department policy. It makes no policy or other changes having an effect on small business.
Anticipated costs incurred by private sector
This rule order does not have a fiscal effect on the private sector.
Effect on Small Business
This rule order does not affect small business.
Agency Contact Person
Text of Proposed Rule
SECTION 1. Tax 12.05 (1) (b) and (c) (intro.) are amended to read:
Tax 12.05 (1) (b) The applicant shall have a job commitment from an elected or appointed assessor, from a firm contracting to make the assessment under s.
70.05 (2),
70.055, or
70.75, Stats., or a job commitment from the
bureau of property tax department.
(c) (intro.) The certified individual signing the assessment roll for a local tax unit of government or county assessor system under s.
70.99, Stats., or the applicant's immediate supervisor if in the
bureau of property tax department, shall be responsible to see that the following conditions are met:
SECTION 2. Tax 12.06 (1) (a) 1. (intro.) is renumbered Tax 12.06 (1) (a) 1. and amended to read:
Tax 12.06 (1) (a) 1. Assessment technician shall be authorized to perform, duties in accordance with the Wisconsin Property Assessment Manual, and under the direct supervision of a property appraiser or an assessor, the following duties:.
SECTION 3. Tax 12.06 (1) (a) 1. a. to g. are repealed.
SECTION 4. Tax 12.06 (1) (b) 1. (intro.) is renumbered Tax 12.06 (1) (b) 1. and amended to read:
Tax 12.06 (1) (b) 1. Property appraiser shall be authorized to perform, duties in accordance with the Wisconsin Property Assessment Manual, and under the direct supervision of an assessor, the duties of an assessment technician and the following duties:.
SECTION 5. Tax 12.06 (1) (b) 1. a. to e. are repealed.
SECTION 6. Tax 12.065 (1) (c), (2) (b), and (6) are amended to read:
Tax 12.065 (1) (c) “Committee" means the advisory committee appointed by the department from, but not limited to, the following groups: the department; league of Wisconsin municipalities, the assessor's section; the Wisconsin association of assessing officers; county assessor systems; the vocational technical school program Wisconsin technical college system; the alliance of cities University of Wisconsin Extension; the Wisconsin towns association; private appraisal firms or individuals.
