Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB2 Compare Versions

Only one version of the bill is available at this time.

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1	1	LRB-1374/1
2	2	JK:cjs
3	3	2023 - 2024 LEGISLATURE
4	4	2023 ASSEMBLY BILL 2
5	5	February 6, 2023 - Introduced by Representatives KNODL, ARMSTRONG, MOSES,
6	6	ALLEN, BODDEN, BRANDTJEN, BROOKS, CALLAHAN, DITTRICH, DONOVAN, DUCHOW,
7	7	EDMING, GOEBEN, GREEN, GUNDRUM, GUSTAFSON, S. JOHNSON, KITCHENS,
8	8	MAGNAFICI, MAXEY, MURPHY, MURSAU, NEDWESKI, NEYLON, NOVAK, O'CONNOR,
9	9	OLDENBURG, PENTERMAN, PLUMER, RETTINGER, ROZAR, SAPIK, SCHRAA, SNYDER,
10	10	SORTWELL, STEFFEN, SUMMERFIELD, TITTL, TRANEL, TUSLER, VANDERMEER,
11	11	WICHGERS, ZIMMERMAN, SWEARINGEN, BINSFELD and MICHALSKI, cosponsored by
12	12	Senators STROEBEL, TESTIN, JACQUE, BRADLEY, CABRAL-GUEVARA, FEYEN,
13	13	HUTTON, JAMES, LEMAHIEU, NASS, QUINN, TOMCZYK, WANGGAARD and
14	14	WIMBERGER. Referred to Committee on Ways and Means.
15	15	*AUTHORS SUBJECT TO CHANGE*
16	16	AN ACT to repeal 60.85 (1) (f), 66.1105 (2) (d), 70.043 (2), 70.13 (3), 70.13 (7),
17	17	70.18, 70.19, 70.20, 70.21, 70.22, 70.29, 70.30, 70.34, 70.345, 70.35, 70.36, 70.47
18	18	(15), 70.53 (1) (a), 70.65 (2) (a) 2., 70.68, 74.11 (4), 74.11 (11) (b), 74.11 (12) (a)
19	19	1g., 74.11 (12) (d), 74.12 (6), 74.12 (11) (a) 1g., 74.12 (11) (d), 74.30 (1) (i), 74.42,
20	20	74.47 (3) (e), 74.55 and 76.69; to renumber 70.043 (1) and 74.11 (11) (a); to
21	21	consolidate, renumber and amend 70.65 (2) (a) (intro.) and 1.; to amend
22	22	17.14 (1) (g), 26.03 (1m) (b) (intro.), 33.01 (9) (a), 33.01 (9) (am) 1. and 2., 33.01
23	23	(9) (ar) 1., 33.01 (9) (b) 1., 60.85 (1) (h) 1. c., 60.85 (1) (o), 66.0435 (3) (c) 1. (intro.),
24	24	66.0435 (3) (g), 66.0435 (9), 66.1105 (2) (f) 1. c., 66.1106 (1) (k), 70.02, 70.05 (5)
25	25	(a) 1., 70.17 (1), 70.174, 70.44 (1), 70.49 (2), 70.52, 70.65 (2) (b) (intro.), 70.73 (1)
26	26	(b), 70.73 (1) (c), 70.73 (1) (d), 70.84, 70.855 (1) (intro.), 70.855 (1) (a), 70.855 (1)
27	27	(b), 70.995 (1) (a), 70.995 (1) (b), 70.995 (4), 70.995 (7) (b), 70.995 (8) (b) 1., 70.995
28	28	(12) (a), 71.17 (2), 74.05 (1), 74.09 (2), 74.11 (6) (a), 74.11 (10) (a) 1., 74.11 (12)
29	29	(a) (intro.), 74.11 (12) (b), 74.12 (7) (a), 74.12 (8) (a), 74.12 (9) (a), 74.12 (10) (a),
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45	45	ASSEMBLY BILL 2
46	46	74.12 (11) (a) (intro.), 74.12 (11) (b), 74.25 (1) (intro.), 74.29 (2), 74.30 (1m),
47	47	74.83, 74.87 (3), 76.125 (1), 77.84 (1), 174.065 (3), 815.18 (3) (intro.) and 978.05
48	48	(6) (a); and to create 60.85 (5) (j), 66.1105 (5) (j), 66.1106 (4) (e), 70.015, 70.111
49	49	(28) and 70.17 (3) of the statutes; relating to: eliminating the personal
50	50	property tax.
51	51	Analysis by the Legislative Reference Bureau
52	52	Under current law, beginning with the property tax assessments as of January
53	53	1, 2018, machinery, tools, and patterns, not including those items used in
54	54	manufacturing, are exempt from the personal property tax. However, beginning in
55	55	2019, the state pays each taxing jurisdiction an amount equal to the property taxes
56	56	levied on those items of personal property for the property tax assessments as of
57	57	January 1, 2017.
58	58	Under the bill, beginning with the property tax assessments as of January 1,
59	59	2023, no items of personal property will be subject to the property tax.
60	60	The bill also makes a number of technical changes related to the repeal of the
61	61	personal property tax, such as providing a process whereby manufacturing
62	62	establishments located in this state that do not own real property in this state may
63	63	continue to claim the manufacturing income tax credit.
64	64	Because this bill relates to an exemption from state or local taxes, it may be
65	65	referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
66	66	as an appendix to the bill.
67	67	For further information see the state and local fiscal estimate, which will be
68	68	printed as an appendix to this bill.
69	69	The people of the state of Wisconsin, represented in senate and assembly, do
70	70	enact as follows:
71	71	SECTION 1. 17.14 (1) (g) of the statutes is amended to read:
72	72	17.14 (1) (g) Failure to use the “Wisconsin Property Assessment Manual"
73	73	provided under s. 73.03 (2a) and as required by s. 70.32 (1) and 70.34. The
74	74	certification of any assessor removed under this paragraph may for sufficient reason
75	75	be reinstated by the secretary of revenue after one year upon formal application for
76	76	reinstatement.
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90	90	SECTION 2
91	91	ASSEMBLY BILL 2
92	92	SECTION 2. 26.03 (1m) (b) (intro.) of the statutes is amended to read:
93	93	26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
94	94	raw forest products on public lands, as defined in s. 70.13 (7), 2021 stats., to a person
95	95	harvesting raw forest products for fuel wood for his or her home consumption, to a
96	96	person harvesting for the purpose of clearing the land for agricultural use or to a
97	97	person harvesting from the person's own land, any of the following:
98	98	SECTION 3. 33.01 (9) (a) of the statutes is amended to read:
99	99	33.01 (9) (a) For the purpose of receiving notice under this chapter, a person
100	100	whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
101	101	(a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
102	102	the previous year.
103	103	SECTION 4. 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
104	104	33.01 (9) (am) 1. A person whose name appears as an owner of real property
105	105	on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before
106	106	the 3rd Monday in December of the previous year.
107	107	2. The spouse of a person whose name appears as an owner of real property on
108	108	the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the
109	109	3rd Monday in December of the previous year if the spouse is referred to on that tax
110	110	roll.
111	111	SECTION 5. 33.01 (9) (ar) 1. of the statutes is amended to read:
112	112	33.01 (9) (ar) 1. The person's name appears as an owner of real property on the
113	113	tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
114	114	Monday in December of the previous year.
115	115	SECTION 6. 33.01 (9) (b) 1. of the statutes is amended to read:
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141	141	SECTION 6 ASSEMBLY BILL 2
142	142	33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
143	143	roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
144	144	Monday in December of the previous year; or
145	145	SECTION 7. 60.85 (1) (f) of the statutes is repealed.
146	146	SECTION 8. 60.85 (1) (h) 1. c. of the statutes is amended to read:
147	147	60.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
148	148	resulting from the sale or lease as lessor by the town of real or personal property
149	149	within a tax incremental district for consideration which is less than its cost to the
150	150	town.
151	151	SECTION 9. 60.85 (1) (o) of the statutes is amended to read:
152	152	60.85 (1) (o) “Taxable property" means all real and personal taxable property
153	153	located in a tax incremental district.
154	154	SECTION 10. 60.85 (5) (j) of the statutes is created to read:
155	155	60.85 (5) (j) Upon receiving a written application from the town clerk, in a form
156	156	prescribed by the department of revenue, the department shall recalculate the base
157	157	value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to
158	158	remove the value of the personal property. A request received under this paragraph
159	159	no later than October 31 is effective in the year following the year in which the
160	160	request is made. A request received after October 31 is effective in the 2nd year
161	161	following the year in which the request is made.
162	162	SECTION 11. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
163	163	66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
164	164	(b), each licensing authority shall collect from each unit occupying space or lots in a
165	165	community in the licensing authority, except from recreational mobile homes as
166	166	provided under par. (cm), from manufactured and mobile homes that constitute
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194	194	SECTION 11
195	195	ASSEMBLY BILL 2
196	196	improvements to real property under s. 70.043 (1), from recreational vehicles as
197	197	defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a
198	198	monthly municipal permit fee computed as follows:
199	199	SECTION 12. 66.0435 (3) (g) of the statutes is amended to read:
200	200	66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall
201	201	be treated as a default in payment of personal property tax and is subject to all
202	202	procedures and penalties applicable under chs. 70 and 74.
203	203	SECTION 13. 66.0435 (9) of the statutes is amended to read:
204	204	66.0435 (9) MUNICIPALITIES; MONTHLY MUNICIPAL PERMIT FEES ON RECREATIONAL
205	205	MOBILE HOMES AND RECREATIONAL VEHICLES. A licensing authority may assess monthly
206	206	municipal permit fees at the rates under this section on recreational mobile homes
207	207	and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile
208	208	homes and recreational vehicles that are located in campgrounds licensed under s.
209	209	97.67, recreational mobile homes that constitute improvements to real property
210	210	under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are
211	211	located on land where the principal residence of the owner of the recreational mobile
212	212	home or recreational vehicle is located, regardless of whether the recreational mobile
213	213	home or recreational vehicle is occupied during all or part of any calendar year.
214	214	SECTION 14. 66.1105 (2) (d) of the statutes is repealed.
215	215	SECTION 15. 66.1105 (2) (f) 1. c. of the statutes is amended to read:
216	216	66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
217	217	resulting from the sale or lease as lessor by the city of real or personal property within
218	218	a tax incremental district for consideration which is less than its cost to the city.
219	219	SECTION 16. 66.1105 (5) (j) of the statutes is created to read:
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245	245	SECTION 16 ASSEMBLY BILL 2
246	246	66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
247	247	form prescribed by the department of revenue, the department shall recalculate the
248	248	base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)
249	249	to remove the value of the personal property. A request received under this
250	250	paragraph no later than October 31 is effective in the year following the year in which
251	251	the request is made. A request received after October 31 is effective in the 2nd year
252	252	following the year in which the request is made.
253	253	SECTION 17. 66.1106 (1) (k) of the statutes is amended to read:
254	254	66.1106 (1) (k) “Taxable property" means all real and personal taxable property
255	255	located in an environmental remediation tax incremental district.
256	256	SECTION 18. 66.1106 (4) (e) of the statutes is created to read:
257	257	66.1106 (4) (e) Upon receiving a written application from the clerk of a political
258	258	subdivision, in a form prescribed by the department of revenue, the department shall
259	259	recalculate the base value of a tax incremental district affected by 2023 Wisconsin
260	260	Act .... (this act) to remove the value of the personal property. A request received
261	261	under this paragraph no later than October 31 is effective in the year following the
262	262	year in which the request is made. A request received after October 31 is effective
263	263	in the 2nd year following the year in which the request is made.
264	264	SECTION 19. 70.015 of the statutes is created to read:
265	265	70.015 Sunset. Beginning with the property tax assessments as of January
266	266	1, 2023, no tax shall be levied under this chapter on personal property.
267	267	SECTION 20. 70.02 of the statutes is amended to read:
268	268	70.02 Definition of general property. General property is all the taxable
269	269	real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
270	270	under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
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298	298	SECTION 20
299	299	ASSEMBLY BILL 2
300	300	includes manufacturing property subject to s. 70.995, but assessment of that
301	301	property shall be made according to s. 70.995.
302	302	SECTION 21. 70.043 (1) of the statutes is renumbered 70.043.
303	303	SECTION 22. 70.043 (2) of the statutes is repealed.
304	304	SECTION 23. 70.05 (5) (a) 1. of the statutes is amended to read:
305	305	70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
306	306	the total values established under ss. s. 70.32 and 70.34, but excluding
307	307	manufacturing property subject to assessment under s. 70.995.
308	308	SECTION 24. 70.111 (28) of the statutes is created to read:
309	309	70.111 (28) BUSINESS AND MANUFACTURING PERSONAL PROPERTY. (a) Beginning
310	310	with the property tax assessments as of January 1, 2023, all business and
311	311	manufacturing personal property.
312	312	(b) A taxing jurisdiction may include the most recent valuation of personal
313	313	property described under par. (a) that is located in the taxing jurisdiction for
314	314	purposes of complying with debt limitations applicable to the jurisdiction.
315	315	SECTION 25. 70.13 (3) of the statutes is repealed.
316	316	SECTION 26. 70.13 (7) of the statutes is repealed.
317	317	SECTION 27. 70.17 (1) of the statutes is amended to read:
318	318	70.17 (1) Real property shall be entered in the name of the owner, if known to
319	319	the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
320	320	without any name. The person holding the contract or certificate of sale of any real
321	321	property contracted to be sold by the state, but not conveyed, shall be deemed the
322	322	owner for such purpose. The undivided real estate of any deceased person may be
323	323	entered to the heirs of such person without designating them by name. The real
324	324	estate of an incorporated company shall be entered in the same manner as that of an
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351	351	SECTION 27 ASSEMBLY BILL 2
352	352	individual. Improvements Except as provided in sub. (3), buildings, improvements,
353	353	and fixtures on leased lands may be assessed either as real property or personal
354	354	property.
355	355	SECTION 28. 70.17 (3) of the statutes is created to read:
356	356	70.17 (3) Beginning with the property tax assessments as of January 1, 2023,
357	357	manufactured and mobile homes, not otherwise exempt from taxation under s.
358	358	66.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
359	359	improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
360	360	on forest croplands, and buildings, improvements, and fixtures on managed forest
361	361	lands shall be assessed as real property. If buildings, improvements, and fixtures,
362	362	but not the underlying land, are leased to a person other than the landowner or if the
363	363	buildings, improvements, and fixtures are owned by a person other than the
364	364	landowner, the assessor may create a separate tax parcel for the buildings,
365	365	improvements, and fixtures and assess the buildings, improvements, and fixtures as
366	366	real property to the owner of the buildings, improvements, and fixtures. The
367	367	assessor may also create a tax parcel for buildings, improvements, and fixtures on
368	368	exempt lands, buildings, improvements, and fixtures on forest croplands, and
369	369	buildings, improvements, and fixtures on managed forest lands and assess the
370	370	buildings, improvements, and fixtures as real property to the owner of the buildings,
371	371	improvements, and fixtures. For purposes of this subsection, “buildings,
372	372	improvements and fixtures" does not include any property defined in s. 70.04.
373	373	SECTION 29. 70.174 of the statutes is amended to read:
374	374	70.174 Improvements on government-owned land. Improvements made
375	375	by any person on land within this state owned by the United States may shall be
376	376	assessed either as real or personal property to the person making the same, if
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404	404	SECTION 29
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406	406	ascertainable, and otherwise to the occupant thereof or the person receiving benefits
407	407	therefrom.
408	408	SECTION 30. 70.18 of the statutes is repealed.
409	409	SECTION 31. 70.19 of the statutes is repealed.
410	410	SECTION 32. 70.20 of the statutes is repealed.
411	411	SECTION 33. 70.21 of the statutes is repealed.
412	412	SECTION 34. 70.22 of the statutes is repealed.
413	413	SECTION 35. 70.29 of the statutes is repealed.
414	414	SECTION 36. 70.30 of the statutes is repealed.
415	415	SECTION 37. 70.34 of the statutes is repealed.
416	416	SECTION 38. 70.345 of the statutes is repealed.
417	417	SECTION 39. 70.35 of the statutes is repealed.
418	418	SECTION 40. 70.36 of the statutes is repealed.
419	419	SECTION 41. 70.44 (1) of the statutes is amended to read:
420	420	70.44 (1) Real or personal property omitted from assessment in any of the 2
421	421	next previous years, unless previously reassessed for the same year or years, shall
422	422	be entered once additionally for each previous year of such omission, designating
423	423	each such additional entry as omitted for the year of omission and affixing a just
424	424	valuation to each entry for a former year as the same should then have been assessed
425	425	according to the assessor's best judgment, and taxes shall be apportioned, using the
426	426	net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This
427	427	section shall not apply to manufacturing property assessed by the department of
428	428	revenue under s. 70.995.
429	429	SECTION 42. 70.47 (15) of the statutes is repealed.
430	430	SECTION 43. 70.49 (2) of the statutes is amended to read:
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457	457	SECTION 43 ASSEMBLY BILL 2
458	458	70.49 (2) The value of all real and personal property entered into the
459	459	assessment roll to which such affidavit is attached by the assessor shall, in all actions
460	460	and proceedings involving such values, be presumptive evidence that all such
461	461	properties have been justly and equitably assessed in proper relationship to each
462	462	other.
463	463	SECTION 44. 70.52 of the statutes is amended to read:
464	464	70.52 Clerks to examine and correct rolls. Each city, village, and town
465	465	clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
466	466	shall correct all double assessments, imperfect descriptions, and other errors
467	467	apparent on the roll, and correct the value of parcels of real property not liable to
468	468	taxation. The clerk shall add to the roll any parcel of real property not listed on the
469	469	assessment roll or item of personal property omitted from the roll and immediately
470	470	notify the assessors of the additions and omissions. The assessors shall immediately
471	471	view and value the omitted property and certify the valuation to the clerk. The clerk
472	472	shall enter the valuation and property classification on the roll, and the valuation
473	473	shall be final. To enable the clerk to properly correct defective descriptions, the clerk
474	474	may request aid, when necessary, from the county surveyor, whose fees for the
475	475	services rendered shall be paid by the city, village, or town.
476	476	SECTION 45. 70.53 (1) (a) of the statutes is repealed.
477	477	SECTION 46. 70.65 (2) (a) (intro.) and 1. of the statutes are consolidated,
478	478	renumbered 70.65 (2) (a) and amended to read:
479	479	70.65 (2) (a) As shown on the assessment roll: 1. Identify, identify all the real
480	480	property within the taxation district and, with respect to each description of real
481	481	property, the name and address of the owner and the assessed value.
482	482	SECTION 47. 70.65 (2) (a) 2. of the statutes is repealed.
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510	510	SECTION 48
511	511	ASSEMBLY BILL 2
512	512	SECTION 48. 70.65 (2) (b) (intro.) of the statutes is amended to read:
513	513	70.65 (2) (b) (intro.) With respect to each description of real property and each
514	514	owner of taxable personal property:
515	515	SECTION 49. 70.68 of the statutes is repealed.
516	516	SECTION 50. 70.73 (1) (b) of the statutes is amended to read:
517	517	70.73 (1) (b) If a town, village or city clerk or treasurer discovers that personal
518	518	property has been assessed to the wrong person, or 2 or more parcels of land
519	519	belonging to different persons have been erroneously assessed together on the tax
520	520	roll, the clerk or treasurer shall notify the assessor and all parties interested, if the
521	521	parties are residents of the county, by notice in writing to appear at the clerk's office
522	522	at some time, not less than 5 days thereafter, to correct the assessment roll.
523	523	SECTION 51. 70.73 (1) (c) of the statutes is amended to read:
524	524	70.73 (1) (c) At the time and place designated in the notice given under par. (b),
525	525	the assessment roll shall be corrected by entering the correct names of the persons
526	526	liable to assessment, both as to real and personal property, describing each parcel of
527	527	land and giving the proper valuation to each parcel separately owned. The total
528	528	valuation given to the separate tracts of real estate shall be equal to the valuation
529	529	given to the same property when the several parcels were assessed together.
530	530	SECTION 52. 70.73 (1) (d) of the statutes is amended to read:
531	531	70.73 (1) (d) The valuation of parcels of land or correction of names of persons
532	532	whose personal property is assessed under this subsection may be made at any time
533	533	before the tax roll is returned to the county treasurer for the year in which the tax
534	534	is levied. The valuation or correction of names, when made under this subsection,
535	535	shall be held just and correct and be final and conclusive.
536	536	SECTION 53. 70.84 of the statutes is amended to read:
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563	563	SECTION 53 ASSEMBLY BILL 2
564	564	70.84 Inequalities may be corrected in subsequent year. If any such
565	565	reassessment cannot be completed in time to take the place of the original
566	566	assessment made in such district for said year, the clerk of the district shall levy and
567	567	apportion the taxes for that year upon the basis of the original assessment roll, and
568	568	when the reassessment is completed the inequalities in the taxes levied under the
569	569	original assessment shall be remedied and compensated in the levy and
570	570	apportionment of taxes in such district next following the completion of said
571	571	reassessment in the following manner: Each tract of real estate, and, as to personal
572	572	property, each taxpayer, whose tax shall be determined by such reassessment to have
573	573	been relatively too high, shall be credited a sum equal to the amount of taxes charged
574	574	on the original assessment in excess of the amount which would have been charged
575	575	had such reassessment been made in time; and each tract of real estate, and, as to
576	576	personal property, each taxpayer, whose tax shall be determined by such
577	577	reassessment to have been relatively too low, shall be charged, in addition to all other
578	578	taxes, a sum equal to the difference between the amount of taxes charged upon such
579	579	unequal original assessment and the amount which would have been charged had
580	580	such reassessment been made in time. The department of revenue, or its authorized
581	581	agent, shall at any time have access to all assessment and tax rolls herein referred
582	582	to for the purpose of assisting the local clerk and in order that the results of the
583	583	reassessment may be carried into effect.
584	584	SECTION 54. 70.855 (1) (intro.) of the statutes is amended to read:
585	585	70.855 (1) APPLICABILITY. (intro.) The department of revenue shall assess real
586	586	and personal property assessed as commercial property under s. 70.32 (2) (a) 2. if all
587	587	of the following apply:
588	588	SECTION 55. 70.855 (1) (a) of the statutes is amended to read:
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616	616	SECTION 55
617	617	ASSEMBLY BILL 2
618	618	70.855 (1) (a) The property owner and the governing body of the municipality
619	619	where the property is located submit a written request to the department on or before
620	620	March 1 of the year of the assessment to have the department assess the property
621	621	owner's real and personal commercial property located in the municipality.
622	622	SECTION 56. 70.855 (1) (b) of the statutes is amended to read:
623	623	70.855 (1) (b) The written request submitted under par. (a) specifies the items
624	624	of personal property and parcels of real property for the department's assessment.
625	625	SECTION 57. 70.995 (1) (a) of the statutes is amended to read:
626	626	70.995 (1) (a) In this section “manufacturing property" includes all lands,
627	627	buildings, structures and other real property used in manufacturing, assembling,
628	628	processing, fabricating, making, or milling tangible personal property for profit.
629	629	Manufacturing property also includes warehouses, storage facilities, and office
630	630	structures when the predominant use of the warehouses, storage facilities, or offices
631	631	is in support of the manufacturing property, and all personal property owned or used
632	632	by any person engaged in this state in any of the activities mentioned, and used in
633	633	the activity, including raw materials, supplies, machinery, equipment, work in
634	634	process and finished inventory and when located at the site of the activity.
635	635	Establishments engaged in assembling component parts of manufactured products
636	636	are considered manufacturing establishments if the new product is neither a
637	637	structure nor other fixed improvement. Materials processed by a manufacturing
638	638	establishment include products of agriculture, forestry, fishing, mining, and
639	639	quarrying. For the purposes of this section, establishments which engage in mining
640	640	metalliferous minerals are considered manufacturing establishments.
641	641	SECTION 58. 70.995 (1) (b) of the statutes is amended to read:
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667	667	SECTION 58 ASSEMBLY BILL 2
668	668	70.995 (1) (b) Materials used by a manufacturing establishment may be
669	669	purchased directly from producers, obtained through customary trade channels or
670	670	secured without recourse to the market by transfer from one establishment to
671	671	another under the same ownership. Manufacturing production is usually carried on
672	672	for the wholesale market, for interplant transfer or to order for industrial users
673	673	rather than for direct sale to a domestic consumer.
674	674	SECTION 59. 70.995 (4) of the statutes is amended to read:
675	675	70.995 (4) Whenever real property or tangible personal property is used for
676	676	one, or some combination, of the processes mentioned in sub. (3) and also for other
677	677	purposes, the department of revenue, if satisfied that there is substantial use in one
678	678	or some combination of such processes, may assess the property under this section.
679	679	For all purposes of this section the department of revenue shall have sole discretion
680	680	for the determination of what is substantial use and what description of real property
681	681	or what unit of tangible personal property shall constitute “the property" to be
682	682	included for assessment purposes, and, in connection herewith, the department may
683	683	include in a real property unit, real property owned by different persons. Vacant
684	684	property designed for use in manufacturing, assembling, processing, fabricating,
685	685	making, or milling tangible property for profit may be assessed under this section or
686	686	under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
687	687	that determination. In those specific instances where a portion of a description of
688	688	real property includes manufacturing property rented or leased and operated by a
689	689	separate person which does not satisfy the substantial use qualification for the entire
690	690	property, the local assessor shall assess the entire real property description and all
691	691	personal property not exempt under s. 70.11 (27). The applicable portions of the
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718	718	SECTION 59
719	719	ASSEMBLY BILL 2
720	720	standard manufacturing property report form under sub. (12) as they relate to
721	721	manufacturing machinery and equipment shall be submitted by such person.
722	722	SECTION 60. 70.995 (7) (b) of the statutes is amended to read:
723	723	70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
724	724	workload permits and if in the department's judgment it is desirable, the department
725	725	of revenue shall complete a field investigation or on-site appraisal at full value under
726	726	ss. s. 70.32 (1) and 70.34 of all manufacturing property in this state.
727	727	SECTION 61. 70.995 (8) (b) 1. of the statutes is amended to read:
728	728	70.995 (8) (b) 1. The department of revenue shall annually notify each
729	729	manufacturer assessed under this section and the municipality in which the
730	730	manufacturing property is located of the full value of all real and personal property
731	731	owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
732	732	class mail or electronic mail. In addition, the notice shall specify that objections to
733	733	valuation, amount, or taxability must be filed with the state board of assessors no
734	734	later than 60 days after the date of the notice of assessment, that objections to a
735	735	change from assessment under this section to assessment under s. 70.32 (1) must be
736	736	filed no later than 60 days after the date of the notice, that the fee under par. (c) 1.
737	737	or (d) must be paid and that the objection is not filed until the fee is paid. For
738	738	purposes of this subdivision, an objection is considered timely filed if received by the
739	739	state board of assessors no later than 60 days after the date of the notice or sent to
740	740	the state board of assessors by certified mail in a properly addressed envelope, with
741	741	postage paid, that is postmarked before midnight of the last day for filing. A
742	742	statement shall be attached to the assessment roll indicating that the notices
743	743	required by this section have been mailed and failure to receive the notice does not
744	744	affect the validity of the assessments, the resulting tax on real or personal property,
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771	771	SECTION 61 ASSEMBLY BILL 2
772	772	the procedures of the tax appeals commission or of the state board of assessors, or
773	773	the enforcement of delinquent taxes by statutory means.
774	774	SECTION 62. 70.995 (12) (a) of the statutes is amended to read:
775	775	70.995 (12) (a) The department of revenue shall prescribe a standard
776	776	manufacturing property report form that shall be submitted annually for each real
777	777	estate parcel and each personal property account on or before March 1 by all
778	778	manufacturers whose property is assessed under this section. The report form shall
779	779	contain all information considered necessary by the department and shall include,
780	780	without limitation, income and operating statements, fixed asset schedules, and a
781	781	report of new construction or demolition. Failure to submit the report shall result
782	782	in denial of any right of redetermination by the state board of assessors or the tax
783	783	appeals commission. If any property is omitted or understated in the assessment roll
784	784	in any of the next 5 previous years, the assessor shall enter the value of the omitted
785	785	or understated property once for each previous year of the omission or
786	786	understatement. The assessor shall affix a just valuation to each entry for a former
787	787	year as it should have been assessed according to the assessor's best judgment. Taxes
788	788	shall be apportioned and collected on the tax roll for each entry, on the basis of the
789	789	net tax rate for the year of the omission, taking into account credits under s. 79.10.
790	790	In the case of omitted property, interest shall be added at the rate of 0.0267 percent
791	791	per day for the period of time between the date when the form is required to be
792	792	submitted and the date when the assessor affixes the just valuation. In the case of
793	793	underpayments determined after an objection under sub. (8) (d), interest shall be
794	794	added at the average annual discount interest rate determined by the last auction
795	795	of 6-month U.S. treasury bills before the objection per day for the period of time
796	796	between the date when the tax was due and the date when it is paid.
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824	824	SECTION 63
825	825	ASSEMBLY BILL 2
826	826	SECTION 63. 71.17 (2) of the statutes is amended to read:
827	827	71.17 (2) LIEN ON TRUST ESTATE; INCOME TAXES LEVIED AGAINST BENEFICIARY. All
828	828	income taxes levied against the income of beneficiaries shall be a lien on that portion
829	829	of the trust estate or interest therein from which the income taxed is derived, and
830	830	such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
831	831	same become delinquent. Every person who, as a fiduciary under the provisions of
832	832	this subchapter, pays an income tax shall have all the rights and remedies of
833	833	reimbursement for any taxes assessed against him or her or paid by him or her in
834	834	such capacity, as provided in s. 70.19 (1), 2021 stats., and s. 70.19 (2), 2021 stats.
835	835	SECTION 64. 74.05 (1) of the statutes is amended to read:
836	836	74.05 (1) DEFINITION. In this section, “error in the tax roll" means an error in
837	837	the description of any real or personal property, in the identification of the owner or
838	838	person to whom the property is assessed or in the amount of the tax or an error
839	839	resulting from a palpably erroneous entry in the assessment roll.
840	840	SECTION 65. 74.09 (2) of the statutes is amended to read:
841	841	74.09 (2) PREPARATION. The clerk of the taxation district shall prepare the real
842	842	and personal property tax bills. The form of the property tax bill shall be prescribed
843	843	by the department of revenue and shall be uniform.
844	844	SECTION 66. 74.11 (4) of the statutes is repealed.
845	845	SECTION 67. 74.11 (6) (a) of the statutes is amended to read:
846	846	74.11 (6) (a) Payments made on or before January 31 and payments of taxes
847	847	on improvements on leased land that are assessed as personal property shall be
848	848	made to the taxation district treasurer.
849	849	SECTION 68. 74.11 (10) (a) 1. of the statutes is amended to read:
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875	875	SECTION 68 ASSEMBLY BILL 2
876	876	74.11 (10) (a) 1. If all special assessments, special charges, and special taxes
877	877	and personal property taxes due under sub. (3) or (4) are not paid in full and received
878	878	by the proper official on or before 5 working days after the due date, the amounts
879	879	unpaid are delinquent as of the day after the due date of the first installment or of
880	880	the lump-sum payment.
881	881	SECTION 69. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
882	882	SECTION 70. 74.11 (11) (b) of the statutes is repealed.
883	883	SECTION 71. 74.11 (12) (a) (intro.) of the statutes is amended to read:
884	884	74.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
885	885	district treasurer or county treasurer receives a payment from a taxpayer which is
886	886	not sufficient to pay all amounts due, the treasurer shall apply the payment to the
887	887	amounts due, including interest and penalties, in the following order:
888	888	SECTION 72. 74.11 (12) (a) 1g. of the statutes is repealed.
889	889	SECTION 73. 74.11 (12) (b) of the statutes is amended to read:
890	890	74.11 (12) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
891	891	purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies
892	892	under this section.
893	893	SECTION 74. 74.11 (12) (d) of the statutes is repealed.
894	894	SECTION 75. 74.12 (6) of the statutes is repealed.
895	895	SECTION 76. 74.12 (7) (a) of the statutes is amended to read:
896	896	74.12 (7) (a) If the first installment of real property taxes, personal property
897	897	taxes on improvements on leased land or special assessments to which an
898	898	installment option pertains is not received by the proper official on or before 5
899	899	working days after the due date of January 31, the entire amount of the remaining
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926	926	SECTION 76
927	927	ASSEMBLY BILL 2
928	928	unpaid taxes or special assessments to which an installment option pertains on that
929	929	parcel is delinquent as of February 1.
930	930	SECTION 77. 74.12 (8) (a) of the statutes is amended to read:
931	931	74.12 (8) (a) If the 2nd or any subsequent installment payment of real property
932	932	taxes, personal property taxes on improvements on leased land or special
933	933	assessments to which an installment option pertains is not received by the proper
934	934	official on or before 5 working days after the due date specified in the ordinance, the
935	935	entire amount of the remaining unpaid taxes or special assessments to which an
936	936	installment option pertains on that parcel is delinquent as of the first day of the
937	937	month after the payment is due and interest and penalties are due under sub. (10).
938	938	SECTION 78. 74.12 (9) (a) of the statutes is amended to read:
939	939	74.12 (9) (a) If all special assessments to which an installment option does not
940	940	pertain, special charges, and special taxes and personal property taxes that are due
941	941	under sub. (5) or (6) are not paid in full and received by the proper official on or before
942	942	5 working days after the due date of January 31, the amounts unpaid are delinquent
943	943	as of February 1.
944	944	SECTION 79. 74.12 (10) (a) of the statutes is amended to read:
945	945	74.12 (10) (a) All real property taxes, special assessments, special charges and
946	946	special taxes that become delinquent and are paid on or before July 31, and all
947	947	delinquent personal property taxes, whenever paid, shall be paid, together with
948	948	interest and penalties charged from the preceding February 1, to the taxation district
949	949	treasurer.
950	950	SECTION 80. 74.12 (11) (a) (intro.) of the statutes is amended to read:
951	951	74.12 (11) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
952	952	district treasurer or county treasurer receives a payment from a taxpayer which is
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979	979	SECTION 80 ASSEMBLY BILL 2
980	980	not sufficient to pay all amounts due, the treasurer shall apply the payment to the
981	981	amounts due, including interest and penalties, in the following order:
982	982	SECTION 81. 74.12 (11) (a) 1g. of the statutes is repealed.
983	983	SECTION 82. 74.12 (11) (b) of the statutes is amended to read:
984	984	74.12 (11) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
985	985	purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies
986	986	under this section.
987	987	SECTION 83. 74.12 (11) (d) of the statutes is repealed.
988	988	SECTION 84. 74.25 (1) (intro.) of the statutes is amended to read:
989	989	74.25 (1) SETTLEMENT. (intro.) On or before February 20, the taxation district
990	990	treasurer, except the treasurer of a city authorized to proceed under s. 74.87 or the
991	991	treasurer of a taxation district that has adopted an ordinance under s. 74.12, shall
992	992	settle for all collections received through the last day of the preceding month and all
993	993	amounts timely paid under s. 74.69 (1) which were not settled for under s. 74.23 as
994	994	follows:
995	995	SECTION 85. 74.29 (2) of the statutes is amended to read:
996	996	74.29 (2) On or before August 20, a taxation district treasurer who has not paid
997	997	in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. or under s.
998	998	74.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all taxes
999	999	on improvements on leased land included in the tax roll which have not previously
1000	1000	been paid to, or retained by, the taxing jurisdiction, except that the treasurer shall
1001	1001	pay the state's proportionate share to the county. As part of that distribution, the
1002	1002	taxation district treasurer shall allocate to each tax incremental district within the
1003	1003	taxation district its proportionate share of taxes on improvements on leased land.
1004	1004	SECTION 86. 74.30 (1) (i) of the statutes is repealed.
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1032	1032	SECTION 87
1033	1033	ASSEMBLY BILL 2
1034	1034	SECTION 87. 74.30 (1m) of the statutes is amended to read:
1035	1035	74.30 (1m) MARCH SETTLEMENT BETWEEN COUNTIES AND THE STATE. On or before
1036	1036	March 15, the county treasurer shall send to the secretary of administration the
1037	1037	state's proportionate shares of taxes under sub. (1) (i) and (j).
1038	1038	SECTION 88. 74.42 of the statutes is repealed.
1039	1039	SECTION 89. 74.47 (3) (e) of the statutes is repealed.
1040	1040	SECTION 90. 74.55 of the statutes is repealed.
1041	1041	SECTION 91. 74.83 of the statutes is amended to read:
1042	1042	74.83 Agreements. Any 1st class city may enter into agreements to pay
1043	1043	delinquent state, county, metropolitan sewerage district, and technical college
1044	1044	district real or personal property taxes, including accrued interest and penalties
1045	1045	thereon, applicable to property located in that city at any stage in the proceedings
1046	1046	for collection and enforcement of those taxes and thereafter collect and enforce those
1047	1047	taxes, including interest and penalties on them, in its own name in accordance with
1048	1048	any of the procedures or remedies applicable to the collection and enforcement of
1049	1049	delinquent city, state, county, metropolitan sewerage district, and technical college
1050	1050	district taxes under this chapter and ch. 75.
1051	1051	SECTION 92. 74.87 (3) of the statutes is amended to read:
1052	1052	74.87 (3) OPTIONAL PAYMENT SCHEDULE. The common council of a city may, by
1053	1053	ordinance, permit payment in 10 equal installments, without interest, of general
1054	1054	property taxes, special charges, and special assessments of the city, other than for
1055	1055	special assessments for which no payment extension is allowed. Each installment
1056	1056	shall be paid on or before the last day of each month from January through October.
1057	1057	Taxes on personal property may be paid in installments under this subsection if, on
1058	1058	or before January 31 of the year in which the tax becomes due, the taxpayer has first
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1085	1085	SECTION 92 ASSEMBLY BILL 2
1086	1086	paid to the city treasurer taxes on personal property levied by all taxing jurisdictions
1087	1087	other than the city. The amounts and time of payment of city general property taxes,
1088	1088	special assessments and charges in the city tax roll shall be as provided in the charter
1089	1089	of the city.
1090	1090	SECTION 93. 76.125 (1) of the statutes is amended to read:
1091	1091	76.125 (1) Using the statement of assessments under s. 70.53 and the
1092	1092	statement of taxes under s. 69.61, the department shall determine the net rate of
1093	1093	taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
1094	1094	property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
1095	1095	in subs. (2) to (6). The department shall enter that rate on the records of the
1096	1096	department.
1097	1097	SECTION 94. 76.69 of the statutes is repealed.
1098	1098	SECTION 95. 77.84 (1) of the statutes is amended to read:
1099	1099	77.84 (1) TAX ROLL. Each clerk of a municipality in which the land is located
1100	1100	shall enter in a special column or other appropriate place on the tax roll the
1101	1101	description of each parcel of land designated as managed forest land, and shall
1102	1102	specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
1103	1103	designated open or closed under s. 77.83. The land shall be assessed and is subject
1104	1104	to review under ch. 70. Except as provided in this subchapter, no tax may be levied
1105	1105	on managed forest land, except that any building, improvements, and fixtures on
1106	1106	managed forest land is subject to taxation as personal real property under ch. 70.
1107	1107	SECTION 96. 174.065 (3) of the statutes is amended to read:
1108	1108	174.065 (3) COLLECTION OF DELINQUENT DOG LICENSE TAXES. Delinquent dog
1109	1109	license taxes may be collected in the same manner as in s. 74.55 and a civil action
1110	1110	under ch. 799 for the collecting of personal property taxes, if the action is brought
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1138	1138	SECTION 96
1139	1139	ASSEMBLY BILL 2
1140	1140	within 6 years after the January 1 of the year in which the taxes are required to be
1141	1141	paid.
1142	1142	SECTION 97. 815.18 (3) (intro.) of the statutes is amended to read:
1143	1143	815.18 (3) EXEMPT PROPERTY. (intro.) The debtor's interest in or right to receive
1144	1144	the following property is exempt, except as specifically provided in this section and
1145	1145	ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):
1146	1146	SECTION 98. 978.05 (6) (a) of the statutes is amended to read:
1147	1147	978.05 (6) (a) Institute, commence or appear in all civil actions or special
1148	1148	proceedings under and perform the duties set forth for the district attorney under ch.
1149	1149	980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4),
1150	1150	109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86,
1151	1151	946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection
1152	1152	with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and
1153	1153	938 as the judge may request and perform all appropriate duties and appear if the
1154	1154	district attorney is designated in specific statutes, including matters within chs. 782,
1155	1155	976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority
1156	1156	of the county board to designate, under s. 48.09 (5), that the corporation counsel
1157	1157	provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6)
1158	1158	or 938.09 (6), the district attorney as an appropriate person to represent the interests
1159	1159	of the public under s. 48.14 or 938.14.
1160	1160	SECTION 99.0Nonstatutory provisions.
1161	1161	(1) REPORTS FROM TAXING JURISDICTIONS. If legislation is enacted during the
1162	1162	2023-24 legislative session to eliminate the personal property tax imposed under ch.
1163	1163	70, effective with the January 1, 2023, assessments, each taxing jurisdiction shall
1164	1164	report to the department of revenue, in the time and manner determined by the
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1191	1191	SECTION 99 ASSEMBLY BILL 2
1192	1192	department, the amount of the property taxes levied on all items of personal property
1193	1193	for the property tax assessments as of January 1, 2022.
1194	1194	SECTION 100.0Initial applicability.
1195	1195	(1) ELIMINATION OF THE PERSONAL PROPERTY TAX. This act first applies to the
1196	1196	property tax assessments as of January 1, 2023.
1197	1197	(END)
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