71.52 Cross-reference
Cross-reference: See also ch.
Tax 14, Wis. adm. code.
71.53
71.53
Filing claims. 71.53(1)(a)(a) Subject to the limitations provided in this subchapter and
s. 71.80 (3) and
(3m), a claimant may claim as a credit against Wisconsin income taxes otherwise due, Wisconsin property taxes accrued, or rent constituting property taxes accrued, or both. If the allowable amount of claim exceeds the income taxes otherwise due on the claimant's income or if there are no Wisconsin income taxes due on the claimant's income, the amount of the claim not used as an offset against income taxes shall be certified to the department of administration for payment to the claimant by check, share draft or other draft drawn on the general fund.
71.53(1)(b)
(b) The right to file a claim under this subchapter is personal to the claimant and does not survive the claimant's death. When a claimant dies after having filed a timely claim the amount thereof shall be disbursed under
s. 71.75 (10). The right to file a claim under this subchapter may be exercised on behalf of a living claimant by the claimant's legal guardian or attorney-in-fact.
71.53(1)(c)
(c) Only one claimant per household per year shall be entitled to credit under this subchapter.
71.53(2)
(2) Ineligible claims. No claim under this subchapter may be allowed if any of the following conditions applies:
71.53(2)(a)
(a) Such claim is not filed with the department of revenue in conformity with the filing requirements in
s. 71.03 (6) and
(7).
71.53(2)(b)
(b) The department finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this subchapter.
71.53(2)(c)
(c) The claimant was under 18 years of age at the close of the year to which the claim relates.
71.53(2)(d)
(d) The claimant was claimed as a dependent for federal income tax purposes by another person during the year to which the claim relates but this limitation shall not apply if the claimant was 62 years of age or older at the close of the year to which the claim relates.
71.53(2)(e)
(e) The claimant resided for the entire calendar year to which the claim relates in housing which was exempt from taxation under
ch. 70 other than housing for which payments in lieu of taxes are made under
s. 66.1201 (22) except as provided under
s. 71.54 (2) (c) 2.
71.53(2)(f)
(f) The claimant resides in a nursing home and receives assistance under
s. 49.45 at the time of filing.
71.53 Cross-reference
Cross-reference: See also ss.
Tax 14.02,
14.05, and
14.06, Wis. adm. code.
71.54
71.54
Computation of credit. 71.54(1)(a)(a) 1985 and 1986. The amount of any claim filed in 1985 or 1986 and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:
71.54(1)(a)1.
1. If the household income was $7,400 or less in the year to which the claim relates, the claim is limited to 80% of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead.
71.54(1)(a)2.
2. If the household income was more than $7,400 in the year to which the claim relates, the claim is limited to 80% of the amount by which the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead exceeds 13.187% of the household income exceeding $7,400.
71.54(1)(a)3.
3. No credit may be allowed if the household income of a claimant exceeds $16,500.
71.54(1)(b)
(b)
1987 to 1989. The amount of any claim filed in 1987 to 1989 and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:
71.54(1)(b)1.
1. If the household income was $7,600 or less in the year to which the claim relates, the claim is limited to 80% of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead.
71.54(1)(b)2.
2. If the household income was more than $7,600 in the year to which the claim relates, the claim is limited to 80% of the amount by which the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead exceeds 13.483% of the household income exceeding $7,600.
71.54(1)(b)3.
3. No credit may be allowed if the household income of a claimant exceeds $16,500.
71.54(1)(c)1990.
1990. The amount of any claim filed in 1990 and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:
71.54(1)(c)1.
1. If the household income was $8,000 or less in the year to which the claim relates, the claim is limited to 80% of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead.
71.54(1)(c)2.
2. If the household income was more than $8,000 in the year to which the claim relates, the claim is limited to 80% of the amount by which the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead exceeds 13.5% of the household income exceeding $8,000.
71.54(1)(c)3.
3. No credit may be allowed if the household income of a claimant exceeds $18,000.
71.54(1)(d)
(d) 1991 to 1999. The amount of any claim filed in 1991 to 1999 and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:
71.54(1)(d)1.
1. If the household income was $8,000 or less in the year to which the claim relates, the claim is limited to 80% of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead.
71.54(1)(d)2.
2. If the household income was more than $8,000 in the year to which the claim relates, the claim is limited to 80% of the amount by which the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead exceeds 13% of the household income exceeding $8,000.
71.54(1)(e)2000.2000. The amount of any claim filed in 2000 and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:
71.54(1)(e)1.
1. If the household income was $8,000 or less in the year to which the claim relates, the claim is limited to 80% of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead.
71.54(1)(e)2.
2. If the household income was more than $8,000 in the year to which the claim relates, the claim is limited to 80% of the amount by which the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead exceeds 11.8% of the household income exceeding $8,000.
71.54(1)(e)3.
3. No credit may be allowed if the household income of a claimant exceeds $20,290.
71.54(1)(f)
(f)
2001 and thereafter. Subject to
sub. (2m), the amount of any claim filed in 2001 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:
71.54(1)(f)1.
1. If the household income was $8,000 or less in the year to which the claim relates, the claim is limited to 80% of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead.
71.54(1)(f)2.
2. If the household income was more than $8,000 in the year to which the claim relates, the claim is limited to 80% of the amount by which the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead exceeds 8.788% of the household income exceeding $8,000.
71.54(1)(f)3.
3. No credit may be allowed if the household income of a claimant exceeds $24,500.
71.54(2)
(2) Property taxes accrued limitations. 71.54(2)(a)(a) Property taxes accrued or rent constituting property taxes accrued shall be reduced by one-twelfth for each month or portion of a month for which the claimant received relief from any county under
s. 59.53 (21) equal to or in excess of $400, participated in Wisconsin works under
s. 49.147 (4) or
(5) or
49.148 (1m) or received assistance under
s. 49.19, except assistance received:
71.54(2)(a)2.
2. As a relative, other than a parent, with whom any dependent child is living, if the assistance does not include aid to meet the needs of the claimant or the claimant's spouse or children.
71.54(2)(b)
(b) In any case in which property taxes accrued, or rent constituting property taxes accrued, or both, in respect of any one household exceeds the following, the amount thereof shall, for purposes of this subchapter, be deemed to have been the following:
71.54(2)(b)3.
3. Subject to
sub. (2m), in calendar year 1990 or any subsequent calendar year, $1,450.
71.54(2)(c)1.1. If the claimant lived in a homestead that was subject to taxation under
ch. 70 for any part of the year to which the claim relates, the property taxes accrued or rent constituting property taxes accrued or both on that homestead shall be allowed for that part of the year.
71.54(2)(c)2.
2. In addition to property taxes accrued or rent constituting property taxes accrued under
subd. 1., if the claimant moves from a homestead owned by the claimant to housing that is exempt from taxation under
ch. 70, other than housing for which payments in lieu of taxes are made under
s. 66.1201 (22) and other than a correctional or detention facility, a claim may be allowed based on property taxes accrued on that former homestead for the length of time, up to the first 12 months, that the claimant resides in the tax-exempt housing and owns the former homestead, if the claimant has attempted to sell the former homestead but has not rented it out or leased it out.
71.54(2m)
(2m) Indexing for inflation; 2010 and thereafter. 71.54(2m)(a)(a) For calendar years beginning after December 31, 2009, the dollar amounts of the threshold income under
sub. (1) (f) 1. and
2., the maximum household income under
sub. (1) (f) 3. and the maximum property taxes under
sub. (2) (b) 3. shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the 12-month average of the U.S. consumer price index for the month of August of the year before the previous year through the month of July of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the 12-month average of the U.S. consumer price index for August 2007 through July 2008, as determined by the federal department of labor, except that the adjustment may occur only if the percentage is a positive number. Each amount that is revised under this paragraph shall be rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount shall be increased to the next higher multiple of $10. The department of revenue shall annually adjust the changes in dollar amounts required under this paragraph and incorporate the changes into the income tax forms and instructions.
71.54(2m)(b)
(b) The department of revenue shall annually adjust the slope under
sub. (1) (f) 2. such that, as a claimant's income increases from the threshold income as calculated under
par. (a), to an amount that exceeds the maximum household income as calculated under
par. (a), the credit that may be claimed is reduced to $0 and the department of revenue shall incorporate the changes into the income tax forms and instructions.
71.54(3)
(3) Qualified credit minimum. If the amount of a qualified claimant's claim is more than zero but less than $10 the amount of credit paid or credited shall be $10.
71.54(4)
(4) Department will compute credit. The claimant is not required to record on the claim the amount claimed. The claim allowable to persons who do not record the amount shall be computed by the department, which shall notify the claimant by mail of the amount of the allowable claim.
71.54 Cross-reference
Cross-reference: See also ss.
Tax 14.04 and
14.05, Wis. adm. code.
71.55
71.55
General provisions. 71.55(1)(1)
Application of credit against any liability. The amount of any claim otherwise payable under this subchapter may be applied by the department of revenue against any amount certified to the department under
s. 71.93 or
71.935 or may be credited under
s. 71.80 (3) or
(3m).
71.55(2)
(2) Fee charge by lessor not permitted. No lessor may charge a fee for supplying a claimant with the information necessary for the claimant to comply with
sub. (7).
71.55(3)
(3) Forms to be provided by department. In administering this subchapter, the department of revenue shall make available suitable forms with instructions for claimants, including a form that may be included with, or as a part of, the individual income tax form. In preparing homestead credit forms, the department of revenue shall provide a space for identification of the county and city, village or town in which the claimant resides.
71.55 Cross-reference
Cross-reference: See also s.
Tax 2.08, Wis. adm. code.
71.55(4)
(4) Interest not allowed. No interest may be allowed on any payment made to a claimant under this subchapter.
71.55(5)
(5) Legislation may be proposed by department. At the end of each fiscal year, the department of revenue shall review the homestead tax credit program and may propose legislation to adjust the amounts of claims allowable under the program, taking into account findings that social security benefits and the cost of living, as reflected in the index computed by the U.S. bureau of labor statistics, have increased or decreased.
71.55(6)
(6) Penalties. Unless specifically provided in this subchapter, the penalties under
subch. XIII apply for failure to comply with this subchapter unless the context requires otherwise.
71.55(6m)
(6m) Administration. The income tax provisions in this chapter relating to assessments, refunds, appeals and collection apply to the credit under this subchapter.
71.55(7)
(7) Records may be required by department to determine correct credit. To ascertain the correctness of any claim under this subchapter or to determine the amount of the credit under this subchapter of any person, the department may examine, or cause to be examined by any agent or representative designated by the department, any books, papers, records or memoranda bearing on the homestead credit of the person, may require the production of the books, papers, records or memoranda, and require the attendance, of any person having relevant knowledge, and may take testimony and require proof material for its information. Based on the information it discovers, the department shall determine the true amount of homestead credit during the year or years under investigation.
71.55(8)
(8) Rental not at arm's length. In any case in which a homestead is rented by a person from another person under circumstances deemed by the department of revenue to be not at arm's length, it may, with the aid of its property tax bureau, determine rent constituting property taxes accrued as at arm's length, and, for purposes of this subchapter, such determination shall be final.
71.55(9)
(9) Table shall be published. The secretary of revenue shall prepare a table under which claims under this subchapter shall be determined. The table shall be published in the department's instructional booklets.
71.55 Cross-reference
Cross-reference: See also s.
Tax 14.05, Wis. adm. code.
FARMLAND PRESERVATION CREDIT
71.57
71.57
Purpose. The purpose of
ss. 71.58 to
71.61 is to provide credit to owners of farmland which is subject to agricultural use restrictions, through a system of income or franchise tax credits and refunds and appropriations from the general fund.
71.58(1)
(1) "Claimant" means an owner, as defined in s.
91.01 (9), 2007 stats., of farmland, domiciled in this state during the entire year for which a credit under
ss. 71.57 to
71.61 is claimed, except as follows:
71.58(1)(a)
(a) When 2 or more individuals of a household are able to qualify individually as a claimant, they may determine between them who the claimant shall be. If they are unable to agree, the matter shall be referred to the secretary of revenue, whose decision is final.
71.58(1)(b)
(b) If any person in a household has claimed or will claim credit under
subch. VIII, all persons from that household are ineligible to claim any credit under
ss. 71.57 to
71.61 for the year to which the credit under
subch. VIII pertained.
71.58(1)(c)
(c) For partnerships except publicly traded partnerships treated as corporations under
s. 71.22 (1k), "claimant" means each individual partner.
71.58(1)(cm)
(cm) For limited liability companies, except limited liability companies treated as corporations under
s. 71.22 (1k), "claimant" means each individual member.
71.58(1)(d)
(d) For purposes of filing a claim under
ss. 71.57 to
71.61, the personal representative of an estate and the trustee of a trust shall be deemed owners of farmland. "Claimant" does not include the estate of a person who is a nonresident of this state on the person's date of death, a trust created by a nonresident person, a trust which receives Wisconsin real property from a nonresident person or a trust in which a nonresident settlor retains a beneficial interest.
71.58(1)(e)
(e) For purposes of filing a claim under
ss. 71.57 to
71.61, when land is subject to a land contract, the claimant shall be the vendee under the contract.
71.58(1)(f)
(f) For purposes of filing a claim under
ss. 71.57 to
71.61, when a guardian has been appointed in this state for a ward who owns the farmland, the claimant shall be the guardian on behalf of the ward.
71.58(1)(g)
(g) For a tax-option corporation, "claimant" means each individual shareholder.
