77.105 History
History: 2013 a. 1.
77.11
77.11
Accounts of department of natural resources. The department of natural resources shall keep a set of forest croplands books in which shall always appear as to each description in each town containing any forest croplands, the amount of taxes paid by the state to the town and received by the state from the owner. All tax payments shall be paid out of and receipts credited to the forestry account of the conservation fund.
77.11 History
History: 1977 c. 29.
77.12
77.12
Review of findings, venue. Any finding of fact made under this subchapter after due notice and hearing is final unless it is set aside or modified by the circuit court for either Dane County or the county in which the land lies. Any person may bring an action for that purpose in either of those courts within 30 days after the making of the finding sought to be reviewed.
77.12 History
History: 1985 a. 332 s.
251 (2);
1997 a. 253.
77.125(1)(1) The signature of an official or an employee of the department of natural resources may be stamped, printed, or otherwise reproduced on an order under
ss. 77.01 to
77.14 after the official or employee adopts the stamped, printed, or otherwise reproduced signature as his or her facsimile signature.
77.125(2)
(2) The signature or the facsimile signature under
sub. (1) of an official or an employee of the department of natural resources meets the requirement under
s. 706.05 (2) (a).
77.125 History
History: 2009 a. 365.
77.13
77.13
Termination of forest croplands program. 77.13(1)(1) On and after July 20, 1985, no person may petition the department of natural resources requesting it to approve any land as forest croplands under this subchapter.
77.13(2)
(2) On and after January 1, 1986, the department of natural resources may not act on any petition requesting the designation of land as forest croplands, issue any order entering land as forest croplands or enter into a renewal of any forest croplands contract under this subchapter.
77.14
77.14
Forest croplands information, protection, appropriation. The department of natural resources shall publish and distribute information regarding the method of taxation of forest croplands under this subchapter, and may employ a fire warden in charge of fire prevention in forest croplands. All actual and necessary expenses incurred by the department of natural resources or by the department of revenue in the performance of their duties under this subchapter shall be paid from the appropriation made in
s. 20.370 (1) (mv) upon certification by the department incurring such expenses.
77.17
77.17
Contracts for land in the lower Wisconsin state riverway. An owner of timber that is exempt under
s. 30.44 (3) (c) 1. shall comply with a rule regulating timber cutting and harvesting promulgated under
s. 30.42 (1) (d):
77.17(1)
(1) If the rule is not inconsistent with the contract entered into under
s. 77.03; or
77.17(2)
(2) If the owner agrees to modify the contract entered into under
s. 77.03 to require compliance with the rules.
77.17 History
History: 1989 a. 31;
2013 a. 54.
REAL ESTATE TRANSFER FEE
77.21
77.21
Definitions. In this subchapter:
77.21(1)
(1) “Conveyance" includes deeds and other instruments for the passage of ownership interests in real estate, including contracts and assignments of a vendee's interest therein, including instruments that are evidence of a sale of time-share property, as defined in
s. 707.02 (32), and including leases for at least 99 years but excluding leases for less than 99 years, easements and wills.
77.21(1e)
(1e) “Mergers of entities" means the merger or combination of 2 or more corporations, nonstock corporations, limited liability companies, limited partnerships, or other entities, or any combination thereof, under a plan of merger or a plan of consolidation permitted by the laws that govern the entities.
77.21(1k)
(1k) “Partition" means the division among several persons of real property, including noncontiguous real property, that belongs to them as co-owners.
77.21(1m)
(1m) “Real estate" includes, but is not limited to, fixtures; roots, vines and trees of perennial crops; stock in a cooperative building; improvements on leased land; timber; and minerals.
77.21(2)
(2) “Register" means the register of deeds for the county in which particular real estate is located.
77.21(3)(a)
(a) In the case of any conveyance not a gift, the amount of the full actual consideration paid therefor or to be paid, including the amount of any lien or liens thereon; and
77.21(3)(b)
(b) In case of a gift, or any deed of nominal consideration or any exchange of properties, the estimated price the property would bring in an open market and under the then prevailing market conditions in a sale between a willing seller and a willing buyer, both conversant with the property and at prevailing general price levels.
77.21 Cross-reference
Cross-reference: See also ch.
Tax 15, Wis. adm. code.
77.21 Annotation
A memorandum announcing a reorganization of a land-owning partnership into a limited liability company and that the LLC was now the owner of the real estate was a document intended to transfer title to real estate. The receipt by members of ownership interests in the LLC was for value so that there was a conveyance under sub. (1) subject to taxation under s. 77.22. Wolter v. DOR,
231 Wis. 2d 651,
605 N.W.2d 283 (Ct. App. 1999),
99-0671.
77.22
77.22
Imposition of real estate transfer fee. 77.22(1)
(1) There is imposed on the grantor of real estate a real estate transfer fee at the rate of 30 cents for each $100 of value or fraction thereof on every conveyance not exempted or excluded under this subchapter. In regard to land contracts the value is the total principal amount that the buyer agrees to pay the seller for the real estate. This fee shall be collected by the register at the time the instrument of conveyance is submitted for recording. Except as provided in
s. 77.255, at the time of submission the grantee or his or her duly authorized agent or other person acquiring an ownership interest under the instrument, or the clerk of court or judgment creditor in the case of a foreclosure under
s. 846.16, shall execute a return, signed by both grantor and grantee, on the form prescribed under
sub. (2). The register shall enter the fee paid on the face of the deed or other instrument of conveyance before recording, and, except as provided in
s. 77.255, submission of a completed real estate transfer return and collection by the register of the fee shall be prerequisites to acceptance of the conveyance for recording. The register shall have no duty to determine either the correct value of the real estate transferred or the validity of any exemption or exclusion claimed. If the transfer is not subject to a fee as provided in this subchapter, the reason for exemption shall be stated on the face of the conveyance to be recorded by reference to the proper subsection under
s. 77.25.
77.22(2)
(2) The secretary of revenue shall prescribe the form required under
sub. (1). Forms filed on or after July 1, 2009, shall be filed electronically in the manner prescribed by the secretary. The secretary may waive the requirement to file electronically if the secretary determines, based on a written application for a waiver, that the requirement causes an undue hardship. The form shall include an application for a credit under
s. 79.10 (5) and shall provide for the submission of the following:
77.22(2)(a)
(a) The value of the ownership interest transferred by the instrument of conveyance.
77.22(2)(b)
(b) The amount of the fee payable under this section.
77.22(2)(e)
(e) The financing terms under which agricultural land is transferred that are relevant to determining only the value of the property.
77.22(2)(f)
(f) Any other information the secretary requires.
77.22 Annotation
The transfer by all owners of property held as a in tenancy in common to a partnership consisting of all the original tenants in common was a taxable conveyance. DOR v. Mark,
168 Wis. 2d 288,
483 N.W.2d 302 (Ct. App. 1992).
77.22 Annotation
A memorandum announcing a reorganization of a land-owning partnership into a limited liability company and that the LLC was now the owner of the real estate was a document intended to transfer title to real estate. The receipt by members of ownership interests in the LLC was for value so that there was a conveyance under s. 77.21 (1) subject to taxation under sub. (1). Wolter v. DOR,
231 Wis. 2d 651,
605 N.W.2d 283 (Ct. App. 1999),
99-0671.
77.23
77.23
Disposition of fees and returns. On or before the 15th day of each month the register shall submit to the county treasurer transfer fees collected together with the returns filed in the office during the preceding month for the treasurer's transmission to the department of revenue under
s. 77.24 and shall submit to the county treasurer, or to the city treasurer if the property is located in a city that collects taxes under
s. 74.87, all applications for credits under
s. 79.10 (5) that the county register of deeds receives during the preceding month.
77.24
77.24
Division of fee. Twenty percent of all fees collected under this subchapter shall be retained by the county and the balance shall be transmitted to the state. Remittances shall be made monthly by the county treasurers to the department of revenue by the 15th day of the month following the close of the month in which the fee was collected. The remittance to the department shall be accompanied by the returns executed under
s. 77.22.
77.24 History
History: 1977 c. 29;
1981 c. 20.
77.25
77.25
Exemptions from fee. The fees imposed by this subchapter do not apply to a conveyance:
77.25(2)
(2) From the United States or from this state or from any instrumentality, agency or subdivision of either.
77.25(2g)
(2g) By gift, to the United States or to this state or to any instrumentality, agency or subdivision of either.
77.25(2r)
(2r) Under
s. 236.29 (1) or
(2) or
236.34 (1m) (e) or for the purpose of a road, street, or highway, to the United States or to this state or to any instrumentality, agency, or subdivision of either.
77.25(3)
(3) Which, executed for nominal, inadequate or no consideration, confirms, corrects or reforms a conveyance previously recorded.
77.25(4)
(4) On sale for delinquent taxes or assessments.
77.25(6)
(6) Pursuant to mergers of entities.
77.25(6d)
(6d) Pursuant to partnerships filing or cancelling a statement of qualification under
s. 178.0901 or a corresponding statement under the law of another jurisdiction.
77.25(6m)
(6m) Pursuant to the conversion of a business entity to another form of business entity under
s. 178.1141,
179.76,
180.1161,
181.1161, or
183.1207, if, after the conversion, the ownership interests in the new entity are identical with the ownership interests in the original entity immediately preceding the conversion.
77.25(7)
(7) By a subsidiary corporation to its parent for no consideration, nominal consideration or in sole consideration of cancellation, surrender or transfer of capital stock between parent and subsidiary corporation.
77.25(8)
(8) Between parent and child, stepparent and stepchild, parent and son-in-law or parent and daughter-in-law for nominal or no consideration.
77.25(8n)
(8n) Between an individual and his or her domestic partner under
ch. 770.
77.25(9)
(9) Between agent and principal or from a trustee to a beneficiary without actual consideration.
77.25(10)
(10) Solely in order to provide or release security for a debt or obligation.
77.25(11)
(11) By will, descent or survivorship.
77.25(12)
(12) Pursuant to or in lieu of condemnation.
77.25(13)
(13) Of real estate having a value of $1,000 or less.
77.25(14)
(14) Under a foreclosure or a deed in lieu of a foreclosure to a person holding a mortgage or to a seller under a land contract.
77.25(15)
(15) Between a corporation and its shareholders if all of the stock is owned by persons who are related to each other as spouses, as lineal ascendants, lineal descendants or siblings, whether by blood or by adoption, or as spouses of siblings, if the transfer is for no consideration except the assumption of debt or stock of the corporation and if the corporation owned the property for at least 3 years.
77.25(15m)
(15m) Between a partnership and one or more of its partners if all of the partners are related to each other as spouses, as lineal ascendants, lineal descendants or siblings, whether by blood or by adoption, or as spouses of siblings and if the transfer is for no consideration other than the assumption of debt or an interest in the partnership.
77.25(15s)
(15s) Between a limited liability company and one or more of its members if all of the members are related to each other as spouses, as lineal ascendants, lineal descendants or siblings, whether by blood or by adoption, or as spouses of siblings and if the transfer is for no consideration other than the assumption of debt or an interest in the limited liability company.
77.25(16)
(16) To a trust if a transfer from the grantor to the beneficiary of the trust would be exempt under this section.
77.25(17)
(17) Of a deed executed in fulfillment of a land contract if the proper fee was paid when the land contract or an instrument evidencing the land contract was recorded.
77.25 Annotation
Corporate stock constitutes “actual consideration" under sub. (9). Gottfried, Inc. v. DOR,
145 Wis. 2d 715,
429 N.W.2d 508 (Ct. App. 1988).
77.25 Annotation
A principal/agent relationship for purposes of sub. (9) must be examined as of the date of the conveyance. Washington National Development Co. v. DOR,
194 Wis. 2d 567,
535 N.W.2d 71 (Ct. App. 1995).
77.25 Annotation
Exemptions are strictly construed against granting the exemption. While subs. (15m) and (15s) exempt transfers between family members and family business entities, they do not exempt transfers from one family business to another even though the same transaction, had it been completed in 2 separate transfers, would have been exempt. Wolter v. DOR,
231 Wis. 2d 651,
605 N.W.2d 283 (Ct. App. 1999),
99-0671.
