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2023 - 2024 LEGISLATURE
2023 ASSEMBLY BILL 2
February 6, 2023 - Introduced by Representatives KNODL, ARMSTRONG, MOSES,
ALLEN, BODDEN, BRANDTJEN, BROOKS, CALLAHAN, DITTRICH, DONOVAN, DUCHOW,
EDMING, GOEBEN, GREEN, GUNDRUM, GUSTAFSON, S. JOHNSON, KITCHENS,
MAGNAFICI, MAXEY, MURPHY, MURSAU, NEDWESKI, NEYLON, NOVAK, O'CONNOR,
OLDENBURG, PENTERMAN, PLUMER, RETTINGER, ROZAR, SAPIK, SCHRAA, SNYDER,
SORTWELL, STEFFEN, SUMMERFIELD, TITTL, TRANEL, TUSLER, VANDERMEER,
WICHGERS, ZIMMERMAN, SWEARINGEN, BINSFELD and MICHALSKI, cosponsored by
Senators STROEBEL, TESTIN, JACQUE, BRADLEY, CABRAL-GUEVARA, FEYEN,
HUTTON, JAMES, LEMAHIEU, NASS, QUINN, TOMCZYK, WANGGAARD and
WIMBERGER. Referred to Committee on Ways and Means.
***AUTHORS SUBJECT TO CHANGE***
AN ACT to repeal 60.85 (1) (f), 66.1105 (2) (d), 70.043 (2), 70.13 (3), 70.13 (7),
70.18, 70.19, 70.20, 70.21, 70.22, 70.29, 70.30, 70.34, 70.345, 70.35, 70.36, 70.47
(15), 70.53 (1) (a), 70.65 (2) (a) 2., 70.68, 74.11 (4), 74.11 (11) (b), 74.11 (12) (a)
1g., 74.11 (12) (d), 74.12 (6), 74.12 (11) (a) 1g., 74.12 (11) (d), 74.30 (1) (i), 74.42,
74.47 (3) (e), 74.55 and 76.69; to renumber 70.043 (1) and 74.11 (11) (a); to
consolidate, renumber and amend 70.65 (2) (a) (intro.) and 1.; to amend
17.14 (1) (g), 26.03 (1m) (b) (intro.), 33.01 (9) (a), 33.01 (9) (am) 1. and 2., 33.01
(9) (ar) 1., 33.01 (9) (b) 1., 60.85 (1) (h) 1. c., 60.85 (1) (o), 66.0435 (3) (c) 1. (intro.),
66.0435 (3) (g), 66.0435 (9), 66.1105 (2) (f) 1. c., 66.1106 (1) (k), 70.02, 70.05 (5)
(a) 1., 70.17 (1), 70.174, 70.44 (1), 70.49 (2), 70.52, 70.65 (2) (b) (intro.), 70.73 (1)
(b), 70.73 (1) (c), 70.73 (1) (d), 70.84, 70.855 (1) (intro.), 70.855 (1) (a), 70.855 (1)
(b), 70.995 (1) (a), 70.995 (1) (b), 70.995 (4), 70.995 (7) (b), 70.995 (8) (b) 1., 70.995
(12) (a), 71.17 (2), 74.05 (1), 74.09 (2), 74.11 (6) (a), 74.11 (10) (a) 1., 74.11 (12)
(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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74.12 (11) (a) (intro.), 74.12 (11) (b), 74.25 (1) (intro.), 74.29 (2), 74.30 (1m),
74.83, 74.87 (3), 76.125 (1), 77.84 (1), 174.065 (3), 815.18 (3) (intro.) and 978.05
(6) (a); and to create 60.85 (5) (j), 66.1105 (5) (j), 66.1106 (4) (e), 70.015, 70.111
(28) and 70.17 (3) of the statutes; relating to: eliminating the personal
property tax.
Analysis by the Legislative Reference Bureau
Under current law, beginning with the property tax assessments as of January
1, 2018, machinery, tools, and patterns, not including those items used in
manufacturing, are exempt from the personal property tax. However, beginning in
2019, the state pays each taxing jurisdiction an amount equal to the property taxes
levied on those items of personal property for the property tax assessments as of
January 1, 2017.
Under the bill, beginning with the property tax assessments as of January 1,
2023, no items of personal property will be subject to the property tax.
The bill also makes a number of technical changes related to the repeal of the
personal property tax, such as providing a process whereby manufacturing
establishments located in this state that do not own real property in this state may
continue to claim the manufacturing income tax credit.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SECTION 1. 17.14 (1) (g) of the statutes is amended to read:
17.14 (1) (g) Failure to use the “Wisconsin Property Assessment Manual"
provided under s. 73.03 (2a) and as required by s. 70.32 (1) and 70.34. The
certification of any assessor removed under this paragraph may for sufficient reason
be reinstated by the secretary of revenue after one year upon formal application for
reinstatement.
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SECTION 2
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SECTION 2. 26.03 (1m) (b) (intro.) of the statutes is amended to read:
26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
raw forest products on public lands, as defined in s. 70.13 (7), 2021 stats., to a person
harvesting raw forest products for fuel wood for his or her home consumption, to a
person harvesting for the purpose of clearing the land for agricultural use or to a
person harvesting from the person's own land, any of the following:
SECTION 3. 33.01 (9) (a) of the statutes is amended to read:
33.01 (9) (a) For the purpose of receiving notice under this chapter, a person
whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
(a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
the previous year.
SECTION 4. 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
33.01 (9) (am) 1. A person whose name appears as an owner of real property
on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before
the 3rd Monday in December of the previous year.
2. The spouse of a person whose name appears as an owner of real property on
the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the
3rd Monday in December of the previous year if the spouse is referred to on that tax
roll.
SECTION 5. 33.01 (9) (ar) 1. of the statutes is amended to read:
33.01 (9) (ar) 1. The person's name appears as an owner of real property on the
tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
Monday in December of the previous year.
SECTION 6. 33.01 (9) (b) 1. of the statutes is amended to read:
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33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
Monday in December of the previous year; or
SECTION 7. 60.85 (1) (f) of the statutes is repealed.
SECTION 8. 60.85 (1) (h) 1. c. of the statutes is amended to read:
60.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
resulting from the sale or lease as lessor by the town of real or personal property
within a tax incremental district for consideration which is less than its cost to the
town.
SECTION 9. 60.85 (1) (o) of the statutes is amended to read:
60.85 (1) (o) “Taxable property" means all real and personal taxable property
located in a tax incremental district.
SECTION 10. 60.85 (5) (j) of the statutes is created to read:
60.85 (5) (j) Upon receiving a written application from the town clerk, in a form
prescribed by the department of revenue, the department shall recalculate the base
value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to
remove the value of the personal property. A request received under this paragraph
no later than October 31 is effective in the year following the year in which the
request is made. A request received after October 31 is effective in the 2nd year
following the year in which the request is made.
SECTION 11. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
(b), each licensing authority shall collect from each unit occupying space or lots in a
community in the licensing authority, except from recreational mobile homes as
provided under par. (cm), from manufactured and mobile homes that constitute
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improvements to real property under s. 70.043 (1), from recreational vehicles as
defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a
monthly municipal permit fee computed as follows:
SECTION 12. 66.0435 (3) (g) of the statutes is amended to read:
66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall
be treated as a default in payment of personal property tax and is subject to all
procedures and penalties applicable under chs. 70 and 74.
SECTION 13. 66.0435 (9) of the statutes is amended to read:
66.0435 (9) MUNICIPALITIES; MONTHLY MUNICIPAL PERMIT FEES ON RECREATIONAL
MOBILE HOMES AND RECREATIONAL VEHICLES. A licensing authority may assess monthly
municipal permit fees at the rates under this section on recreational mobile homes
and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile
homes and recreational vehicles that are located in campgrounds licensed under s.
97.67, recreational mobile homes that constitute improvements to real property
under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are
located on land where the principal residence of the owner of the recreational mobile
home or recreational vehicle is located, regardless of whether the recreational mobile
home or recreational vehicle is occupied during all or part of any calendar year.
SECTION 14. 66.1105 (2) (d) of the statutes is repealed.
SECTION 15. 66.1105 (2) (f) 1. c. of the statutes is amended to read:
66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
resulting from the sale or lease as lessor by the city of real or personal property within
a tax incremental district for consideration which is less than its cost to the city.
SECTION 16. 66.1105 (5) (j) of the statutes is created to read:
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SECTION 16 ASSEMBLY BILL 2
66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
form prescribed by the department of revenue, the department shall recalculate the
base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)
to remove the value of the personal property. A request received under this
paragraph no later than October 31 is effective in the year following the year in which
the request is made. A request received after October 31 is effective in the 2nd year
following the year in which the request is made.
SECTION 17. 66.1106 (1) (k) of the statutes is amended to read:
66.1106 (1) (k) “Taxable property" means all real and personal taxable property
located in an environmental remediation tax incremental district.
SECTION 18. 66.1106 (4) (e) of the statutes is created to read:
66.1106 (4) (e) Upon receiving a written application from the clerk of a political
subdivision, in a form prescribed by the department of revenue, the department shall
recalculate the base value of a tax incremental district affected by 2023 Wisconsin
Act .... (this act) to remove the value of the personal property. A request received
under this paragraph no later than October 31 is effective in the year following the
year in which the request is made. A request received after October 31 is effective
in the 2nd year following the year in which the request is made.
SECTION 19. 70.015 of the statutes is created to read:
70.015 Sunset. Beginning with the property tax assessments as of January
1, 2023, no tax shall be levied under this chapter on personal property.
SECTION 20. 70.02 of the statutes is amended to read:
70.02 Definition of general property. General property is all the taxable
real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
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includes manufacturing property subject to s. 70.995, but assessment of that
property shall be made according to s. 70.995.
SECTION 21. 70.043 (1) of the statutes is renumbered 70.043.
SECTION 22. 70.043 (2) of the statutes is repealed.
SECTION 23. 70.05 (5) (a) 1. of the statutes is amended to read:
70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
the total values established under ss. s. 70.32 and 70.34, but excluding
manufacturing property subject to assessment under s. 70.995.
SECTION 24. 70.111 (28) of the statutes is created to read:
70.111 (28) BUSINESS AND MANUFACTURING PERSONAL PROPERTY. (a) Beginning
with the property tax assessments as of January 1, 2023, all business and
manufacturing personal property.
(b) A taxing jurisdiction may include the most recent valuation of personal
property described under par. (a) that is located in the taxing jurisdiction for
purposes of complying with debt limitations applicable to the jurisdiction.
SECTION 25. 70.13 (3) of the statutes is repealed.
SECTION 26. 70.13 (7) of the statutes is repealed.
SECTION 27. 70.17 (1) of the statutes is amended to read:
70.17 (1) Real property shall be entered in the name of the owner, if known to
the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
without any name. The person holding the contract or certificate of sale of any real
property contracted to be sold by the state, but not conveyed, shall be deemed the
owner for such purpose. The undivided real estate of any deceased person may be
entered to the heirs of such person without designating them by name. The real
estate of an incorporated company shall be entered in the same manner as that of an
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SECTION 27 ASSEMBLY BILL 2
individual. Improvements Except as provided in sub. (3), buildings, improvements,
and fixtures on leased lands may be assessed either as real property or personal
property.
SECTION 28. 70.17 (3) of the statutes is created to read:
70.17 (3) Beginning with the property tax assessments as of January 1, 2023,
manufactured and mobile homes, not otherwise exempt from taxation under s.
66.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
on forest croplands, and buildings, improvements, and fixtures on managed forest
lands shall be assessed as real property. If buildings, improvements, and fixtures,
but not the underlying land, are leased to a person other than the landowner or if the
buildings, improvements, and fixtures are owned by a person other than the
landowner, the assessor may create a separate tax parcel for the buildings,
improvements, and fixtures and assess the buildings, improvements, and fixtures as
real property to the owner of the buildings, improvements, and fixtures. The
assessor may also create a tax parcel for buildings, improvements, and fixtures on
exempt lands, buildings, improvements, and fixtures on forest croplands, and
buildings, improvements, and fixtures on managed forest lands and assess the
buildings, improvements, and fixtures as real property to the owner of the buildings,
improvements, and fixtures. For purposes of this subsection, “buildings,
improvements and fixtures" does not include any property defined in s. 70.04.
SECTION 29. 70.174 of the statutes is amended to read:
70.174 Improvements on government-owned land. Improvements made
by any person on land within this state owned by the United States may shall be
assessed either as real or personal property to the person making the same, if
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SECTION 29
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ascertainable, and otherwise to the occupant thereof or the person receiving benefits
therefrom.
SECTION 30. 70.18 of the statutes is repealed.
SECTION 31. 70.19 of the statutes is repealed.
SECTION 32. 70.20 of the statutes is repealed.
SECTION 33. 70.21 of the statutes is repealed.
SECTION 34. 70.22 of the statutes is repealed.
SECTION 35. 70.29 of the statutes is repealed.
SECTION 36. 70.30 of the statutes is repealed.
SECTION 37. 70.34 of the statutes is repealed.
SECTION 38. 70.345 of the statutes is repealed.
SECTION 39. 70.35 of the statutes is repealed.
SECTION 40. 70.36 of the statutes is repealed.
SECTION 41. 70.44 (1) of the statutes is amended to read:
70.44 (1) Real or personal property omitted from assessment in any of the 2
next previous years, unless previously reassessed for the same year or years, shall
be entered once additionally for each previous year of such omission, designating
each such additional entry as omitted for the year of omission and affixing a just
valuation to each entry for a former year as the same should then have been assessed
according to the assessor's best judgment, and taxes shall be apportioned, using the
net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This
section shall not apply to manufacturing property assessed by the department of
revenue under s. 70.995.
SECTION 42. 70.47 (15) of the statutes is repealed.
SECTION 43. 70.49 (2) of the statutes is amended to read:
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SECTION 43 ASSEMBLY BILL 2
70.49 (2) The value of all real and personal property entered into the
assessment roll to which such affidavit is attached by the assessor shall, in all actions
and proceedings involving such values, be presumptive evidence that all such
properties have been justly and equitably assessed in proper relationship to each
other.
SECTION 44. 70.52 of the statutes is amended to read:
70.52 Clerks to examine and correct rolls. Each city, village, and town
clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
shall correct all double assessments, imperfect descriptions, and other errors
apparent on the roll, and correct the value of parcels of real property not liable to
taxation. The clerk shall add to the roll any parcel of real property not listed on the
assessment roll or item of personal property omitted from the roll and immediately
notify the assessors of the additions and omissions. The assessors shall immediately
view and value the omitted property and certify the valuation to the clerk. The clerk
shall enter the valuation and property classification on the roll, and the valuation
shall be final. To enable the clerk to properly correct defective descriptions, the clerk
may request aid, when necessary, from the county surveyor, whose fees for the
services rendered shall be paid by the city, village, or town.
SECTION 45. 70.53 (1) (a) of the statutes is repealed.
SECTION 46. 70.65 (2) (a) (intro.) and 1. of the statutes are consolidated,
renumbered 70.65 (2) (a) and amended to read:
70.65 (2) (a) As shown on the assessment roll: 1. Identify, identify all the real
property within the taxation district and, with respect to each description of real
property, the name and address of the owner and the assessed value.
SECTION 47. 70.65 (2) (a) 2. of the statutes is repealed.
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SECTION 48
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SECTION 48. 70.65 (2) (b) (intro.) of the statutes is amended to read:
70.65 (2) (b) (intro.) With respect to each description of real property and each
owner of taxable personal property:
SECTION 49. 70.68 of the statutes is repealed.
SECTION 50. 70.73 (1) (b) of the statutes is amended to read:
70.73 (1) (b) If a town, village or city clerk or treasurer discovers that personal
property has been assessed to the wrong person, or 2 or more parcels of land
belonging to different persons have been erroneously assessed together on the tax
roll, the clerk or treasurer shall notify the assessor and all parties interested, if the
parties are residents of the county, by notice in writing to appear at the clerk's office
at some time, not less than 5 days thereafter, to correct the assessment roll.
SECTION 51. 70.73 (1) (c) of the statutes is amended to read:
70.73 (1) (c) At the time and place designated in the notice given under par. (b),
the assessment roll shall be corrected by entering the correct names of the persons
liable to assessment, both as to real and personal property, describing each parcel of
land and giving the proper valuation to each parcel separately owned. The total
valuation given to the separate tracts of real estate shall be equal to the valuation
given to the same property when the several parcels were assessed together.
SECTION 52. 70.73 (1) (d) of the statutes is amended to read:
70.73 (1) (d) The valuation of parcels of land or correction of names of persons
whose personal property is assessed under this subsection may be made at any time
before the tax roll is returned to the county treasurer for the year in which the tax
is levied. The valuation or correction of names, when made under this subsection,
shall be held just and correct and be final and conclusive.
SECTION 53. 70.84 of the statutes is amended to read:
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SECTION 53 ASSEMBLY BILL 2
70.84 Inequalities may be corrected in subsequent year. If any such
reassessment cannot be completed in time to take the place of the original
assessment made in such district for said year, the clerk of the district shall levy and
apportion the taxes for that year upon the basis of the original assessment roll, and
when the reassessment is completed the inequalities in the taxes levied under the
original assessment shall be remedied and compensated in the levy and
apportionment of taxes in such district next following the completion of said
reassessment in the following manner: Each tract of real estate, and, as to personal
property, each taxpayer, whose tax shall be determined by such reassessment to have
been relatively too high, shall be credited a sum equal to the amount of taxes charged
on the original assessment in excess of the amount which would have been charged
had such reassessment been made in time; and each tract of real estate, and, as to
personal property, each taxpayer, whose tax shall be determined by such
reassessment to have been relatively too low, shall be charged, in addition to all other
taxes, a sum equal to the difference between the amount of taxes charged upon such
unequal original assessment and the amount which would have been charged had
such reassessment been made in time. The department of revenue, or its authorized
agent, shall at any time have access to all assessment and tax rolls herein referred
to for the purpose of assisting the local clerk and in order that the results of the
reassessment may be carried into effect.
SECTION 54. 70.855 (1) (intro.) of the statutes is amended to read:
70.855 (1) APPLICABILITY. (intro.) The department of revenue shall assess real
and personal property assessed as commercial property under s. 70.32 (2) (a) 2. if all
of the following apply:
SECTION 55. 70.855 (1) (a) of the statutes is amended to read:
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SECTION 55
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70.855 (1) (a) The property owner and the governing body of the municipality
where the property is located submit a written request to the department on or before
March 1 of the year of the assessment to have the department assess the property
owner's real and personal commercial property located in the municipality.
SECTION 56. 70.855 (1) (b) of the statutes is amended to read:
70.855 (1) (b) The written request submitted under par. (a) specifies the items
of personal property and parcels of real property for the department's assessment.
SECTION 57. 70.995 (1) (a) of the statutes is amended to read:
70.995 (1) (a) In this section “manufacturing property" includes all lands,
buildings, structures and other real property used in manufacturing, assembling,
processing, fabricating, making, or milling tangible personal property for profit.
Manufacturing property also includes warehouses, storage facilities, and office
structures when the predominant use of the warehouses, storage facilities, or offices
is in support of the manufacturing property, and all personal property owned or used
by any person engaged in this state in any of the activities mentioned, and used in
the activity, including raw materials, supplies, machinery, equipment, work in
process and finished inventory and when located at the site of the activity.
Establishments engaged in assembling component parts of manufactured products
are considered manufacturing establishments if the new product is neither a
structure nor other fixed improvement. Materials processed by a manufacturing
establishment include products of agriculture, forestry, fishing, mining, and
quarrying. For the purposes of this section, establishments which engage in mining
metalliferous minerals are considered manufacturing establishments.
SECTION 58. 70.995 (1) (b) of the statutes is amended to read:
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SECTION 58 ASSEMBLY BILL 2
70.995 (1) (b) Materials used by a manufacturing establishment may be
purchased directly from producers, obtained through customary trade channels or
secured without recourse to the market by transfer from one establishment to
another under the same ownership. Manufacturing production is usually carried on
for the wholesale market, for interplant transfer or to order for industrial users
rather than for direct sale to a domestic consumer.
SECTION 59. 70.995 (4) of the statutes is amended to read:
70.995 (4) Whenever real property or tangible personal property is used for
one, or some combination, of the processes mentioned in sub. (3) and also for other
purposes, the department of revenue, if satisfied that there is substantial use in one
or some combination of such processes, may assess the property under this section.
For all purposes of this section the department of revenue shall have sole discretion
for the determination of what is substantial use and what description of real property
or what unit of tangible personal property shall constitute “the property" to be
included for assessment purposes, and, in connection herewith, the department may
include in a real property unit, real property owned by different persons. Vacant
property designed for use in manufacturing, assembling, processing, fabricating,
making, or milling tangible property for profit may be assessed under this section or
under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
that determination. In those specific instances where a portion of a description of
real property includes manufacturing property rented or leased and operated by a
separate person which does not satisfy the substantial use qualification for the entire
property, the local assessor shall assess the entire real property description and all
personal property not exempt under s. 70.11 (27). The applicable portions of the
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standard manufacturing property report form under sub. (12) as they relate to
manufacturing machinery and equipment shall be submitted by such person.
SECTION 60. 70.995 (7) (b) of the statutes is amended to read:
70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
workload permits and if in the department's judgment it is desirable, the department
of revenue shall complete a field investigation or on-site appraisal at full value under
ss. s. 70.32 (1) and 70.34 of all manufacturing property in this state.
SECTION 61. 70.995 (8) (b) 1. of the statutes is amended to read:
70.995 (8) (b) 1. The department of revenue shall annually notify each
manufacturer assessed under this section and the municipality in which the
manufacturing property is located of the full value of all real and personal property
owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
class mail or electronic mail. In addition, the notice shall specify that objections to
valuation, amount, or taxability must be filed with the state board of assessors no
later than 60 days after the date of the notice of assessment, that objections to a
change from assessment under this section to assessment under s. 70.32 (1) must be
filed no later than 60 days after the date of the notice, that the fee under par. (c) 1.
or (d) must be paid and that the objection is not filed until the fee is paid. For
purposes of this subdivision, an objection is considered timely filed if received by the
state board of assessors no later than 60 days after the date of the notice or sent to
the state board of assessors by certified mail in a properly addressed envelope, with
postage paid, that is postmarked before midnight of the last day for filing. A
statement shall be attached to the assessment roll indicating that the notices
required by this section have been mailed and failure to receive the notice does not
affect the validity of the assessments, the resulting tax on real or personal property,
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the procedures of the tax appeals commission or of the state board of assessors, or
the enforcement of delinquent taxes by statutory means.
SECTION 62. 70.995 (12) (a) of the statutes is amended to read:
70.995 (12) (a) The department of revenue shall prescribe a standard
manufacturing property report form that shall be submitted annually for each real
estate parcel and each personal property account on or before March 1 by all
manufacturers whose property is assessed under this section. The report form shall
contain all information considered necessary by the department and shall include,
without limitation, income and operating statements, fixed asset schedules, and a
report of new construction or demolition. Failure to submit the report shall result
in denial of any right of redetermination by the state board of assessors or the tax
appeals commission. If any property is omitted or understated in the assessment roll
in any of the next 5 previous years, the assessor shall enter the value of the omitted
or understated property once for each previous year of the omission or
understatement. The assessor shall affix a just valuation to each entry for a former
year as it should have been assessed according to the assessor's best judgment. Taxes
shall be apportioned and collected on the tax roll for each entry, on the basis of the
net tax rate for the year of the omission, taking into account credits under s. 79.10.
In the case of omitted property, interest shall be added at the rate of 0.0267 percent
per day for the period of time between the date when the form is required to be
submitted and the date when the assessor affixes the just valuation. In the case of
underpayments determined after an objection under sub. (8) (d), interest shall be
added at the average annual discount interest rate determined by the last auction
of 6-month U.S. treasury bills before the objection per day for the period of time
between the date when the tax was due and the date when it is paid.
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SECTION 63. 71.17 (2) of the statutes is amended to read:
71.17 (2) LIEN ON TRUST ESTATE; INCOME TAXES LEVIED AGAINST BENEFICIARY. All
income taxes levied against the income of beneficiaries shall be a lien on that portion
of the trust estate or interest therein from which the income taxed is derived, and
such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
same become delinquent. Every person who, as a fiduciary under the provisions of
this subchapter, pays an income tax shall have all the rights and remedies of
reimbursement for any taxes assessed against him or her or paid by him or her in
such capacity, as provided in s. 70.19 (1), 2021 stats., and s. 70.19 (2), 2021 stats.
SECTION 64. 74.05 (1) of the statutes is amended to read:
74.05 (1) DEFINITION. In this section, “error in the tax roll" means an error in
the description of any real or personal property, in the identification of the owner or
person to whom the property is assessed or in the amount of the tax or an error
resulting from a palpably erroneous entry in the assessment roll.
SECTION 65. 74.09 (2) of the statutes is amended to read:
74.09 (2) PREPARATION. The clerk of the taxation district shall prepare the real
and personal property tax bills. The form of the property tax bill shall be prescribed
by the department of revenue and shall be uniform.
SECTION 66. 74.11 (4) of the statutes is repealed.
SECTION 67. 74.11 (6) (a) of the statutes is amended to read:
74.11 (6) (a) Payments made on or before January 31 and payments of taxes
on improvements on leased land that are assessed as personal property shall be
made to the taxation district treasurer.
SECTION 68. 74.11 (10) (a) 1. of the statutes is amended to read:
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74.11 (10) (a) 1. If all special assessments, special charges, and special taxes
and personal property taxes due under sub. (3) or (4) are not paid in full and received
by the proper official on or before 5 working days after the due date, the amounts
unpaid are delinquent as of the day after the due date of the first installment or of
the lump-sum payment.
SECTION 69. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
SECTION 70. 74.11 (11) (b) of the statutes is repealed.
SECTION 71. 74.11 (12) (a) (intro.) of the statutes is amended to read:
74.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
district treasurer or county treasurer receives a payment from a taxpayer which is
not sufficient to pay all amounts due, the treasurer shall apply the payment to the
amounts due, including interest and penalties, in the following order:
SECTION 72. 74.11 (12) (a) 1g. of the statutes is repealed.
SECTION 73. 74.11 (12) (b) of the statutes is amended to read:
74.11 (12) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies
under this section.
SECTION 74. 74.11 (12) (d) of the statutes is repealed.
SECTION 75. 74.12 (6) of the statutes is repealed.
SECTION 76. 74.12 (7) (a) of the statutes is amended to read:
74.12 (7) (a) If the first installment of real property taxes, personal property
taxes on improvements on leased land or special assessments to which an
installment option pertains is not received by the proper official on or before 5
working days after the due date of January 31, the entire amount of the remaining
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unpaid taxes or special assessments to which an installment option pertains on that
parcel is delinquent as of February 1.
SECTION 77. 74.12 (8) (a) of the statutes is amended to read:
74.12 (8) (a) If the 2nd or any subsequent installment payment of real property
taxes, personal property taxes on improvements on leased land or special
assessments to which an installment option pertains is not received by the proper
official on or before 5 working days after the due date specified in the ordinance, the
entire amount of the remaining unpaid taxes or special assessments to which an
installment option pertains on that parcel is delinquent as of the first day of the
month after the payment is due and interest and penalties are due under sub. (10).
SECTION 78. 74.12 (9) (a) of the statutes is amended to read:
74.12 (9) (a) If all special assessments to which an installment option does not
pertain, special charges, and special taxes and personal property taxes that are due
under sub. (5) or (6) are not paid in full and received by the proper official on or before
5 working days after the due date of January 31, the amounts unpaid are delinquent
as of February 1.
SECTION 79. 74.12 (10) (a) of the statutes is amended to read:
74.12 (10) (a) All real property taxes, special assessments, special charges and
special taxes that become delinquent and are paid on or before July 31, and all
delinquent personal property taxes, whenever paid, shall be paid, together with
interest and penalties charged from the preceding February 1, to the taxation district
treasurer.
SECTION 80. 74.12 (11) (a) (intro.) of the statutes is amended to read:
74.12 (11) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
district treasurer or county treasurer receives a payment from a taxpayer which is
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not sufficient to pay all amounts due, the treasurer shall apply the payment to the
amounts due, including interest and penalties, in the following order:
SECTION 81. 74.12 (11) (a) 1g. of the statutes is repealed.
SECTION 82. 74.12 (11) (b) of the statutes is amended to read:
74.12 (11) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies
under this section.
SECTION 83. 74.12 (11) (d) of the statutes is repealed.
SECTION 84. 74.25 (1) (intro.) of the statutes is amended to read:
74.25 (1) SETTLEMENT. (intro.) On or before February 20, the taxation district
treasurer, except the treasurer of a city authorized to proceed under s. 74.87 or the
treasurer of a taxation district that has adopted an ordinance under s. 74.12, shall
settle for all collections received through the last day of the preceding month and all
amounts timely paid under s. 74.69 (1) which were not settled for under s. 74.23 as
follows:
SECTION 85. 74.29 (2) of the statutes is amended to read:
74.29 (2) On or before August 20, a taxation district treasurer who has not paid
in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. or under s.
74.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all taxes
on improvements on leased land included in the tax roll which have not previously
been paid to, or retained by, the taxing jurisdiction, except that the treasurer shall
pay the state's proportionate share to the county. As part of that distribution, the
taxation district treasurer shall allocate to each tax incremental district within the
taxation district its proportionate share of taxes on improvements on leased land.
SECTION 86. 74.30 (1) (i) of the statutes is repealed.
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SECTION 87. 74.30 (1m) of the statutes is amended to read:
74.30 (1m) MARCH SETTLEMENT BETWEEN COUNTIES AND THE STATE. On or before
March 15, the county treasurer shall send to the secretary of administration the
state's proportionate shares of taxes under sub. (1) (i) and (j).
SECTION 88. 74.42 of the statutes is repealed.
SECTION 89. 74.47 (3) (e) of the statutes is repealed.
SECTION 90. 74.55 of the statutes is repealed.
SECTION 91. 74.83 of the statutes is amended to read:
74.83 Agreements. Any 1st class city may enter into agreements to pay
delinquent state, county, metropolitan sewerage district, and technical college
district real or personal property taxes, including accrued interest and penalties
thereon, applicable to property located in that city at any stage in the proceedings
for collection and enforcement of those taxes and thereafter collect and enforce those
taxes, including interest and penalties on them, in its own name in accordance with
any of the procedures or remedies applicable to the collection and enforcement of
delinquent city, state, county, metropolitan sewerage district, and technical college
district taxes under this chapter and ch. 75.
SECTION 92. 74.87 (3) of the statutes is amended to read:
74.87 (3) OPTIONAL PAYMENT SCHEDULE. The common council of a city may, by
ordinance, permit payment in 10 equal installments, without interest, of general
property taxes, special charges, and special assessments of the city, other than for
special assessments for which no payment extension is allowed. Each installment
shall be paid on or before the last day of each month from January through October.
Taxes on personal property may be paid in installments under this subsection if, on
or before January 31 of the year in which the tax becomes due, the taxpayer has first
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paid to the city treasurer taxes on personal property levied by all taxing jurisdictions
other than the city. The amounts and time of payment of city general property taxes,
special assessments and charges in the city tax roll shall be as provided in the charter
of the city.
SECTION 93. 76.125 (1) of the statutes is amended to read:
76.125 (1) Using the statement of assessments under s. 70.53 and the
statement of taxes under s. 69.61, the department shall determine the net rate of
taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
in subs. (2) to (6). The department shall enter that rate on the records of the
department.
SECTION 94. 76.69 of the statutes is repealed.
SECTION 95. 77.84 (1) of the statutes is amended to read:
77.84 (1) TAX ROLL. Each clerk of a municipality in which the land is located
shall enter in a special column or other appropriate place on the tax roll the
description of each parcel of land designated as managed forest land, and shall
specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
designated open or closed under s. 77.83. The land shall be assessed and is subject
to review under ch. 70. Except as provided in this subchapter, no tax may be levied
on managed forest land, except that any building, improvements, and fixtures on
managed forest land is subject to taxation as personal real property under ch. 70.
SECTION 96. 174.065 (3) of the statutes is amended to read:
174.065 (3) COLLECTION OF DELINQUENT DOG LICENSE TAXES. Delinquent dog
license taxes may be collected in the same manner as in s. 74.55 and a civil action
under ch. 799 for the collecting of personal property taxes, if the action is brought
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within 6 years after the January 1 of the year in which the taxes are required to be
paid.
SECTION 97. 815.18 (3) (intro.) of the statutes is amended to read:
815.18 (3) EXEMPT PROPERTY. (intro.) The debtor's interest in or right to receive
the following property is exempt, except as specifically provided in this section and
ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):
SECTION 98. 978.05 (6) (a) of the statutes is amended to read:
978.05 (6) (a) Institute, commence or appear in all civil actions or special
proceedings under and perform the duties set forth for the district attorney under ch.
980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4),
109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86,
946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection
with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and
938 as the judge may request and perform all appropriate duties and appear if the
district attorney is designated in specific statutes, including matters within chs. 782,
976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority
of the county board to designate, under s. 48.09 (5), that the corporation counsel
provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6)
or 938.09 (6), the district attorney as an appropriate person to represent the interests
of the public under s. 48.14 or 938.14.
SECTION 99.0Nonstatutory provisions.
(1) REPORTS FROM TAXING JURISDICTIONS. If legislation is enacted during the
2023-24 legislative session to eliminate the personal property tax imposed under ch.
70, effective with the January 1, 2023, assessments, each taxing jurisdiction shall
report to the department of revenue, in the time and manner determined by the
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department, the amount of the property taxes levied on all items of personal property
for the property tax assessments as of January 1, 2022.
SECTION 100.0Initial applicability.
(1) ELIMINATION OF THE PERSONAL PROPERTY TAX. This act first applies to the
property tax assessments as of January 1, 2023.
(END)
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