79.05 Cross-reference
Cross-reference: See also ch.
Tax 19, Wis. adm. code.
79.08
79.08
Corrections. If the department of administration or the department of revenue determines by August 15 of the year following any distribution under this subchapter that there was an overpayment or underpayment made in any certification by the department of revenue or resulting from populations changed as a result of a final court determination or a census determination under
s. 16.96 (2) (dm) or
(e) or in the distribution by the department of administration, the overpayment or underpayment shall be corrected as provided in this section. No corrections to the elements of any distribution may be made after August 15 of the year following the distribution. Any overpayment shall be corrected by reducing the subsequent year's distribution under this subchapter. Any underpayment shall be corrected by increasing the subsequent year's distribution under this subchapter. Corrections shall be made in the distributions to all municipalities and counties affected by the error. Corrections shall be without interest.
79.09
79.09
Administration. Counties and municipalities shall submit the information required under this subchapter by the department of revenue on forms prescribed by the department. Annually, each county and municipality may contract with a certified public accountant licensed under
ch. 442 to compile and submit to the department the information required.
79.09 History
History: 1975 c. 39;
1985 a. 29.
79.095
79.095
State aid; computers. 79.095(1)(a)
(a) "Department" means the department of revenue.
79.095(1)(b)
(b) "Gross tax rate" means the property tax rate without consideration of the credits under
subch. II.
79.095(1)(bm)
(bm) "Special purpose district" means a metropolitan sewerage district organized under
subch. II of ch. 200, a town sanitary district organized under
subch. IX of ch. 60, a metropolitan sewerage district created under
s. 200.05, or a public inland lake protection and rehabilitation district organized under
subch. IV of ch. 33.
79.095(1)(c)
(c) "Taxing jurisdiction" means a municipality, county, school district, special purpose district, tax incremental district, environmental remediation tax incremental district, or technical college district.
79.095(2)
(2) Reporting. Each municipality shall report to the department the following information:
79.095(2)(a)
(a) On or before the 2nd Monday in June, the value of the property that is exempt under
s. 70.11 (39) and
(39m) in each taxing jurisdiction for which the municipality assesses property.
79.095(2)(b)
(b) On or before December 31, the tax rate used for each tax incremental district for which the municipality assesses property and for each environmental remediation tax incremental district for which the municipality assesses property.
79.095(3)
(3) Review by department. The department shall adjust each rate reported under
sub. (2) (b) to a full-value rate. The department shall review and correct the information submitted under
sub. (2) (a), shall determine the full value of all of the property reported under
sub. (2) (a) and of all the property under
s. 70.995 (12r) and, on or before October 1, shall notify each taxing jurisdiction of the full value of the property that is exempt under
s. 70.11 (39) and
(39m) and that is located in the jurisdiction. The department shall adjust the full value that is reported to taxing jurisdictions under this subsection in the year after an error occurs or a value has been changed due to an appeal. All disputes between the department and municipalities about the value of the property reported under
sub. (2) (a) or of the property under
s. 70.995 (12r) shall be resolved by using the procedures under
s. 70.995 (8).
79.095(4)
(4) Payment. The department shall calculate the payments due each taxing jurisdiction under this section by multiplying the full value as of the January 1 of the preceding year of the property that is exempt under
s. 70.11 (39) and
(39m) and that is located in the jurisdiction by the full-value gross tax rate of the jurisdiction for the preceding year. The department shall certify the amount of the payment due each taxing jurisdiction to the department of administration, which shall make the payments on or before the 4th Monday in July. For purposes of
ch. 121, school districts shall treat the payments made in July under this subsection as if they had been received in the previous school year.
PROPERTY TAX CREDITS
79.10
79.10
Wisconsin state property tax relief. 79.10(1)
(1)
Definitions. In this section:
79.10(1)(b)
(b) "Average school tax levies" means the average of the school tax levies for the 3 years preceding the assessment year to which the tax credit is to apply.
79.10(1)(d)
(d) "Municipality" means any town, village or city in this state. Where a municipality is located in more than one county the portion thereof in each county shall be considered a separate municipality.
79.10(1)(dm)
(dm) "Principal dwelling" means any dwelling that is used by the owner of the dwelling as a primary residence on January 1 of the year preceding the allocation of a credit under
sub. (9) (bm) and includes improvements that are classified, under
ch. 70, as taxable real property or personal property.
79.10(1)(e)
(e) "School tax levies" means property taxes levied in a municipality for elementary and secondary school districts and for county children with disabilities education board programs under
s. 115.817, net of municipal surplus funds applied against those levies.
79.10(1)(g)
(g) "School tax rate" means the taxes levied by school districts, as defined in
s. 115.01 (3), as reflected on each property tax bill divided by the estimated fair market value of the property as reflected on each tax bill.
79.10(1m)(a)(a) Each municipality shall notify the department of revenue of the total amount of credits allocated under
sub. (9) (bm).
79.10(1m)(b)
(b) Counties and municipalities shall submit to the department of revenue all data related to the lottery and gaming credit and the first dollar credit as requested by the department of revenue.
79.10(2)(a)(a) On or before November 20 of the year preceding the distribution under
sub. (7m) (a) or
(cm), the department of revenue shall notify the clerk of each town, village and city of the estimated fair market value, as determined under
sub. (11) (c), to be used to calculate the lottery and gaming credit under
sub. (5) and of the amount to be distributed to it under
sub. (7m) (a) or
(cm). The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.
79.10(2)(b)
(b) On or before November 20 of the year preceding the distribution under
sub. (7m) (c) or
(cm), the department of revenue shall notify the clerk of each town, village, and city of the estimated fair market value, as determined under
sub. (11) (d), used to calculate the first dollar credit under
sub. (5m) and of the amount to be distributed to it under
sub. (7m) (c) or
(cm). The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.
79.10(4)
(4) School levy tax credit. Except as provided in
sub. (5m), the amount appropriated under
s. 20.835 (3) (b) shall be distributed to municipalities in proportion to their share of the sum of average school tax levies for all municipalities.
79.10(5)
(5) Lottery and gaming credit. Each municipality shall receive, from the appropriation under
s. 20.835 (3) (q), an amount determined by multiplying the school tax rate by the estimated fair market value, not exceeding the value determined under
sub. (11) (c), of every principal dwelling that is located in the municipality and for which a claim for the credit under
sub. (9) (bm) is made by the owner of the principal dwelling.
79.10(5m)
(5m) First dollar credit. Each municipality shall receive, from the appropriation under
s. 20.835 (3) (b), an amount determined by multiplying the school tax rate by the estimated fair market value, not exceeding the value determined under
sub. (11) (d), of every parcel of real property with improvements that is located in the municipality.
79.10(6m)
(6m) Corrections of state property tax credit payments. 79.10(6m)(a)(a) Except as provided in
pars. (b) and
(c), if the department of administration or the department of revenue determines by October 1 of the year of any distribution under
subs. (4),
(5), and
(5m) that there was an overpayment or underpayment made in that year's distribution by the department of administration to municipalities, as determined under
subs. (4),
(5), and
(5m), because of an error by the department of administration, the department of revenue or any municipality, the overpayment or underpayment shall be corrected as provided in this paragraph. Any overpayment shall be corrected by reducing the subsequent year's distribution, as determined under
subs. (4),
(5), and
(5m), by an amount equal to the amount of the overpayment. Any underpayment shall be corrected by increasing the subsequent year's distribution, as determined under
subs. (4),
(5), and
(5m), by an amount equal to the amount of the underpayment. Corrections shall be made in the distributions to all municipalities affected by the error. Corrections shall be without interest.
79.10(6m)(b)
(b) If, after March 1 of the year of any distribution under
sub. (5), a municipality discovers an error in the notice that the municipality furnished under
sub. (1m) that resulted in an overpayment of that year's distribution to the municipality, as determined under
sub. (5), the municipality shall correct the error and notify the department of revenue of the correction on a form that the department prescribes. If, after March 1 of the year of any distribution under
sub. (5), the department of administration or the department of revenue discovers an error in the notice that the municipality furnished under
sub. (1m) that resulted in an overpayment of that year's distribution to the municipality, as determined under
sub. (5), the department of administration or the department of revenue shall notify the municipality and the municipality shall correct the error. The municipality may pay the amount of the overpayment to the department of revenue and, if the municipality chooses to make such a payment, shall submit the payment with the form prescribed under this paragraph. If the municipality does not pay the amount of the overpayment, the department of administration may collect the amount of the overpayment as a special charge to the municipality or may correct the overpayment as provided under
par. (a). Payments under this paragraph shall be without interest and shall be deposited in the lottery fund.
79.10(6m)(c)
(c) If, after March 1 of the year of any distribution under
sub. (5), a municipality discovers an error in the notice that the municipality furnished under
sub. (1m) that resulted in an underpayment of that year's distribution to the municipality, as determined under
sub. (5), the municipality shall correct the error and notify the department of revenue on a form that the department prescribes. If, after March 1 of the year of any distribution under
sub. (5), the department of administration or the department of revenue discovers an error in the notice that the municipality furnished under
sub. (1m) that resulted in an underpayment of that year's distribution to the municipality, as determined under
sub. (5), the department of administration or the department of revenue shall notify the municipality and the municipality shall correct the error. The department of revenue may either pay the amount of the underpayment to the municipality, from the appropriation under
s. 20.835 (3) (q), or correct the underpayment as provided under
par. (a). Payments under this paragraph shall be without interest.
79.10(7m)(a)1.1. Except as provided in
par. (cm), the amount determined under
sub. (4) shall be distributed by the department of administration to the counties on the 4th Monday in July.
79.10(7m)(a)2.
2. Except as provided in
par. (cm), the county treasurer shall settle for the amounts distributed under this paragraph on the 4th Monday in July with each municipality and taxing jurisdiction in the county not later than August 20. Failure to settle timely under this subdivision subjects the county treasurer to the penalties under
s. 74.31.
79.10(7m)(b)1.1. Except as provided in
par. (cm), the amount determined under
sub. (5) with respect to claims filed for which the municipality has furnished notice under
sub. (1m) by March 1 shall be distributed from the appropriation under
s. 20.835 (3) (q) by the department of administration to the county in which the municipality is located on the 4th Monday in March.
79.10(7m)(b)2.
2. Except as provided in
par. (cm), the county treasurer shall settle for the amounts distributed on the 4th Monday in March under this paragraph with each taxation district and each taxing jurisdiction within the taxation district not later than April 15. Failure to settle timely under this subdivision subjects the county treasurer to the penalties under
s. 74.31.
79.10(7m)(c)1.1. Except as provided in
par. (cm), the amount determined under
sub. (5m) shall be distributed from the appropriation under
s. 20.835 (3) (b) by the department of administration to the counties on the 4th Monday in July.
79.10(7m)(c)2.
2. Except as provided in
par. (cm), the county treasurer shall settle for the amounts distributed on the 4th Monday in July under this paragraph with each municipality and taxing jurisdiction in the county not later than August 20. Failure to settle timely under this subdivision subjects the county treasurer to the penalties under
s. 74.31.
79.10(7m)(cm)1.a.a. If, in any year, the total of the amounts determined under
subs. (4),
(5), and
(5m) for any municipality is $3,000,000 or more, the municipality, with the approval of the majority of the members of the municipality's governing body, may notify the department of administration to distribute the amounts directly to the municipality and the department of administration shall distribute the amounts at the time and in the manner provided under
pars. (a) 1.,
(b) 1., and
(c) 1.
79.10(7m)(cm)1.b.
b. The treasurer of the municipality shall settle for the amounts distributed under
pars. (a) 1. and
(c) 1. on the 4th Monday in July with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under
s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.
79.10(7m)(cm)1.c.
c. The treasurer of the municipality shall settle for the amounts distributed under
par. (b) 1. on the 4th Monday in March with each taxing jurisdiction within the taxation district not later than April 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under
s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.
79.10(7m)(cm)2.a.a. The department of administration shall distribute the amounts determined under
subs. (4),
(5), and
(5m) directly to any municipality that enacts an ordinance under
s. 74.12 at the time and in the manner provided under
pars. (a) 1.,
(b) 1., and
(c) 1.
79.10(7m)(cm)2.b.
b. The treasurer of the municipality shall settle for the amounts distributed under
pars. (a) 1. and
(c) 1. on the 4th Monday in July with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under
s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.
79.10(7m)(cm)2.c.
c. The treasurer of the municipality shall settle for the amounts distributed under
par. (b) 1. on the 4th Monday in March with each taxing jurisdiction within the taxation district not later than April 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under
s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.
79.10(8)(a)(a) If a county receives a payment under this section that, under
s. 16.53, is made after the date specified in this section, that county shall as soon as possible distribute to each municipality and taxing jurisdiction in the county, the municipality's and taxing jurisdiction's share of the payment and of the interest in respect to that payment.
79.10(8)(b)
(b) If a municipality receives a payment under this section that, under
s. 16.53, is made after the date specified in this section, that municipality shall as soon as possible distribute to each taxing district for which the municipality collects taxes that district's share of the payment and of the interest in respect to that payment.
79.10(9)
(9) Credit against tax liability. 79.10(9)(b)(b)
Property tax relief credit. Except as provided in
ss. 79.175 and
79.18, every property taxpayer of the municipality having assessed property shall receive a tax credit in an amount determined by applying the percentage of the amount of the value of property assessed to the taxpayer to the amount of the distribution to be made to the municipality under
sub. (7m) (a), as stated in the November 20 notification from the department of revenue, except that no taxpayer may receive a credit larger than the total amount of property taxes to be paid on each parcel for which tax is levied for that year by that taxpayer.
79.10(9)(bm)
(bm)
Lottery and gaming credit. Except as provided in
ss. 79.175 and
79.18, a lottery and gaming credit shall be allocated to every principal dwelling for which a credit is claimed under
sub. (10) in an amount determined by multiplying the estimated fair market value of the principal dwelling, not exceeding the value determined under
sub. (11), by the school tax rate.
79.10(9)(bn)
(bn)
First dollar credit. Except as provided in
ss. 79.175 and
79.18, and subject to
s. 79.15, the first dollar credit shall be allocated to every parcel of real estate on which improvements are located in an amount determined by multiplying the estimated fair market value of the property, not exceeding the value determined under
sub. (11) (d), by the school tax rate.
79.10(9)(c)1.1. The lottery and gaming credit under
par. (bm) shall reduce the property taxes otherwise payable on property that is eligible for that credit and if the property owner completes the information required under
sub. (10) (a) or
(b).
79.10(9)(c)2.
2. The credit under
par. (b) shall reduce the property taxes otherwise payable.
79.10(9)(c)3.
3. The credit under
par. (bn) shall reduce the property taxes otherwise payable.
79.10(9)(d)
(d)
Credit limit. No taxpayer may receive in respect to any parcel credits under this subchapter that exceed the total amount of property taxes due on that parcel.
79.10(10)
(10) Claiming the lottery and gaming credit. 79.10(10)(a)(a) Beginning with property taxes levied in 1999, the owner of a principal dwelling may claim the credit under
sub. (9) (bm) by applying for the credit on a form prescribed by the department of revenue. A claimant shall attest that, as of the certification date, the claimant is an owner of property and that such property is used by the owner in the manner specified under
sub. (1) (dm). The certification date is January 1 of the year in which the property taxes are levied. The claimant shall file the application for the lottery and gaming credit with the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under
s. 74.87, with the treasurer of the city in which the property is located. Subject to review by the department of revenue, a treasurer who receives a completed application shall direct that the property described in the application be identified on the next tax roll as property for which the owner is entitled to receive a lottery and gaming credit. A claim that is made under this paragraph is valid for as long as the property is eligible for the credit under
sub. (9) (bm).
79.10(10)(b)
(b) A person who becomes eligible for a credit under
sub. (9) (bm) may claim the credit by filing an application, on a form prescribed by the department of revenue, with the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under
s. 74.87, with the treasurer of the city in which the property is located. Claims made under this paragraph are valid for as long as the property is eligible for the credit under
sub. (9) (bm).
79.10(10)(bm)1.1. A person who is eligible for a credit under
sub. (9) (bm) but whose property tax bill does not reflect the credit may claim the credit by applying to the treasurer of the taxation district in which the property is located for the credit under
par. (a) by January 31 following the issuance of the person's property tax bill. The treasurer shall compute the amount of the credit; subtract the amount of the credit from the person's property tax bill; notify the person of the reduced amount of the property taxes due; issue a refund to the person if the person has paid the property taxes in full; and enter the person's property on the next tax roll as property that qualifies for a lottery and gaming credit. Claims made under this subdivision are valid for as long as the property is eligible for the credit under
sub. (9) (bm).
79.10(10)(bm)2.
2. A person who may apply for a credit under
subd. 1. but who does not timely apply for the credit under
subd. 1. may apply to the department of revenue no later than October 1 following the issuance of the person's property tax bill. Subject to review by the department, the department shall compute the amount of the credit; issue a check to the person in the amount of the credit; and notify the treasurer of the county in which the person's property is located or the treasurer of the taxation district in which the person's property is located, if the taxation district collects taxes under
s. 74.87. The treasurer shall enter the person's property on the next tax roll as property that qualifies for a lottery and gaming credit. Claims made under this subdivision are valid for as long as the property is eligible for the credit under
sub. (9) (bm).
79.10(10)(bn)1.1. If a person who owns and uses property as specified under
sub. (1) (dm), as of the certification date under
par. (a), transfers the property after the certification date, the transferee may apply to the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under
s. 74.87, to the treasurer of the city in which the property is located for the credit under
sub. (9) (bm) on a form prescribed by the department of revenue. The transferee shall attest that, to the transferee's knowledge, the transferor used the property in the manner specified under
sub. (1) (dm) as of the certification date under
par. (a). A claim that is made under this subdivision is valid for as long as the property is eligible for the credit under
sub. (9) (bm).
79.10(10)(bn)2.
2. A person who is eligible for a credit under
subd. 1. but whose property tax bill does not reflect the credit may claim the credit by applying to the treasurer of the taxation district in which the property is located for the credit by January 31 following the issuance of the person's property tax bill. Claims made after January 31, but no later than October 1 following the issuance of the person's property tax bill, shall be made to the department of revenue.
Paragraph (bm), as it applies to processing claims made under that paragraph, applies to processing claims made under this subdivision.
79.10(10)(c)
(c) If a person who is certified under
par. (a) to claim the credit under
sub. (9) (bm) becomes ineligible for the credit under
sub. (9) (bm), that person shall, within 30 days of becoming ineligible, notify the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under
s. 74.87, the treasurer of the city in which the property is located.
79.10(10)(d)
(d) If the department of revenue determines that a credit was extended to a taxpayer who was not entitled to the credit for reasons other than that the taxpayer failed to complete the information required under
par. (a), the department of revenue shall instruct the appropriate taxation district to collect the credit as a special charge on the next property tax bill issued for the property.
79.10(10)(e)
(e) A county or a city, if the city collects taxes under
s. 74.87, may use a certification procedure other than the certification procedure under
par. (a) if all of the following apply:
79.10(10)(e)1.
1. The certification procedure includes a method to identify taxable property that is used as the property owner's principal dwelling.
79.10(10)(e)2.
2. The certification procedure includes a procedure that is similar in effect to the procedure described in
par. (bm).
79.10(10)(e)3.
3. The certification procedure is approved by the department of revenue.
79.10(10)(f)
(f) Each county and city that administers the credit under
sub. (9) (bm) shall implement a procedure to periodically verify the eligibility of properties for which a credit is claimed. In 2004, and every 5th year thereafter, each county and city that administers the credit under
sub. (9) (bm) shall file a report with the department of revenue, in the manner and at the time prescribed by the department of revenue, that describes the procedures that the county or city uses to verify the credits claimed under this subsection and evaluates the efficacy of such procedures.
79.10(11)
(11) Lottery and gaming credit estimated fair market value. 79.10(11)(a)(a) For property taxes levied in 1997 and thereafter, the estimated fair market value shall be determined under
par. (b).
