Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB2 Compare Versions

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

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1	1	LRB-1228/1
2	2	JK:cjs
3	3	2023 - 2024 LEGISLATURE
4	4	2023 SENATE BILL 2
5	5	January 27, 2023 - Introduced by Senators STROEBEL, TESTIN, JACQUE, FEYEN,
6	6	HUTTON, JAMES, BRADLEY, LEMAHIEU, NASS, QUINN, TOMCZYK, WANGGAARD,
7	7	WIMBERGER and CABRAL-GUEVARA, cosponsored by Representatives KNODL,
8	8	ARMSTRONG, ALLEN, CALLAHAN, DITTRICH, DONOVAN, DUCHOW, EDMING, GOEBEN,
9	9	GREEN, GUNDRUM, GUSTAFSON, S. JOHNSON, KITCHENS, MAGNAFICI, MAXEY,
10	10	MOSES, MURPHY, MURSAU, NEDWESKI, NEYLON, NOVAK, O'CONNOR, OLDENBURG,
11	11	PENTERMAN, PLUMER, RETTINGER, ROZAR, SAPIK, SCHRAA, SNYDER, SORTWELL,
12	12	STEFFEN, SUMMERFIELD, TITTL, TRANEL, TUSLER, VANDERMEER, WICHGERS,
13	13	ZIMMERMAN, BROOKS, BRANDTJEN, BODDEN and KRUG. Referred to Committee
14	14	on Universities and Revenue.
15	15	AN ACT to repeal 60.85 (1) (f), 66.1105 (2) (d), 70.043 (2), 70.13 (3), 70.13 (7),
16	16	70.18, 70.19, 70.20, 70.21, 70.22, 70.29, 70.30, 70.34, 70.345, 70.35, 70.36, 70.47
17	17	(15), 70.53 (1) (a), 70.65 (2) (a) 2., 70.68, 74.11 (4), 74.11 (11) (b), 74.11 (12) (a)
18	18	1g., 74.11 (12) (d), 74.12 (6), 74.12 (11) (a) 1g., 74.12 (11) (d), 74.30 (1) (i), 74.42,
19	19	74.47 (3) (e), 74.55 and 76.69; to renumber 70.043 (1) and 74.11 (11) (a); to
20	20	consolidate, renumber and amend 70.65 (2) (a) (intro.) and 1.; to amend
21	21	17.14 (1) (g), 26.03 (1m) (b) (intro.), 33.01 (9) (a), 33.01 (9) (am) 1. and 2., 33.01
22	22	(9) (ar) 1., 33.01 (9) (b) 1., 60.85 (1) (h) 1. c., 60.85 (1) (o), 66.0435 (3) (c) 1. (intro.),
23	23	66.0435 (3) (g), 66.0435 (9), 66.1105 (2) (f) 1. c., 66.1106 (1) (k), 70.02, 70.05 (5)
24	24	(a) 1., 70.17 (1), 70.174, 70.44 (1), 70.49 (2), 70.52, 70.65 (2) (b) (intro.), 70.73 (1)
25	25	(b), 70.73 (1) (c), 70.73 (1) (d), 70.84, 70.855 (1) (intro.), 70.855 (1) (a), 70.855 (1)
26	26	(b), 70.995 (1) (a), 70.995 (1) (b), 70.995 (4), 70.995 (7) (b), 70.995 (8) (b) 1., 70.995
27	27	(12) (a), 71.17 (2), 74.05 (1), 74.09 (2), 74.11 (6) (a), 74.11 (10) (a) 1., 74.11 (12)
28	28	(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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44	44	SENATE BILL 2
45	45	74.12 (11) (a) (intro.), 74.12 (11) (b), 74.25 (1) (intro.), 74.29 (2), 74.30 (1m),
46	46	74.83, 74.87 (3), 76.125 (1), 77.84 (1), 174.065 (3), 815.18 (3) (intro.) and 978.05
47	47	(6) (a); and to create 60.85 (5) (j), 66.1105 (5) (j), 66.1106 (4) (e), 70.015, 70.111
48	48	(28) and 70.17 (3) of the statutes; relating to: eliminating the personal
49	49	property tax.
50	50	Analysis by the Legislative Reference Bureau
51	51	Under current law, beginning with the property tax assessments as of January
52	52	1, 2018, machinery, tools, and patterns, not including those items used in
53	53	manufacturing, are exempt from the personal property tax. However, beginning in
54	54	2019, the state pays each taxing jurisdiction an amount equal to the property taxes
55	55	levied on those items of personal property for the property tax assessments as of
56	56	January 1, 2017.
57	57	Under the bill, beginning with the property tax assessments as of January 1,
58	58	2023, no items of personal property will be subject to the property tax.
59	59	The bill also makes a number of technical changes related to the repeal of the
60	60	personal property tax, such as providing a process whereby manufacturing
61	61	establishments located in this state that do not own real property in this state may
62	62	continue to claim the manufacturing income tax credit.
63	63	Because this bill relates to an exemption from state or local taxes, it may be
64	64	referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
65	65	as an appendix to the bill.
66	66	For further information see the state and local fiscal estimate, which will be
67	67	printed as an appendix to this bill.
68	68	The people of the state of Wisconsin, represented in senate and assembly, do
69	69	enact as follows:
70	70	SECTION 1. 17.14 (1) (g) of the statutes is amended to read:
71	71	17.14 (1) (g) Failure to use the “Wisconsin Property Assessment Manual"
72	72	provided under s. 73.03 (2a) and as required by s. 70.32 (1) and 70.34. The
73	73	certification of any assessor removed under this paragraph may for sufficient reason
74	74	be reinstated by the secretary of revenue after one year upon formal application for
75	75	reinstatement.
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89	89	SECTION 2
90	90	SENATE BILL 2
91	91	SECTION 2. 26.03 (1m) (b) (intro.) of the statutes is amended to read:
92	92	26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
93	93	raw forest products on public lands, as defined in s. 70.13 (7), 2021 stats., to a person
94	94	harvesting raw forest products for fuel wood for his or her home consumption, to a
95	95	person harvesting for the purpose of clearing the land for agricultural use or to a
96	96	person harvesting from the person's own land, any of the following:
97	97	SECTION 3. 33.01 (9) (a) of the statutes is amended to read:
98	98	33.01 (9) (a) For the purpose of receiving notice under this chapter, a person
99	99	whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
100	100	(a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
101	101	the previous year.
102	102	SECTION 4. 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
103	103	33.01 (9) (am) 1. A person whose name appears as an owner of real property
104	104	on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before
105	105	the 3rd Monday in December of the previous year.
106	106	2. The spouse of a person whose name appears as an owner of real property on
107	107	the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the
108	108	3rd Monday in December of the previous year if the spouse is referred to on that tax
109	109	roll.
110	110	SECTION 5. 33.01 (9) (ar) 1. of the statutes is amended to read:
111	111	33.01 (9) (ar) 1. The person's name appears as an owner of real property on the
112	112	tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
113	113	Monday in December of the previous year.
114	114	SECTION 6. 33.01 (9) (b) 1. of the statutes is amended to read:
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140	140	SECTION 6 SENATE BILL 2
141	141	33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
142	142	roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
143	143	Monday in December of the previous year; or
144	144	SECTION 7. 60.85 (1) (f) of the statutes is repealed.
145	145	SECTION 8. 60.85 (1) (h) 1. c. of the statutes is amended to read:
146	146	60.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
147	147	resulting from the sale or lease as lessor by the town of real or personal property
148	148	within a tax incremental district for consideration which is less than its cost to the
149	149	town.
150	150	SECTION 9. 60.85 (1) (o) of the statutes is amended to read:
151	151	60.85 (1) (o) “Taxable property" means all real and personal taxable property
152	152	located in a tax incremental district.
153	153	SECTION 10. 60.85 (5) (j) of the statutes is created to read:
154	154	60.85 (5) (j) Upon receiving a written application from the town clerk, in a form
155	155	prescribed by the department of revenue, the department shall recalculate the base
156	156	value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to
157	157	remove the value of the personal property. A request received under this paragraph
158	158	no later than October 31 is effective in the year following the year in which the
159	159	request is made. A request received after October 31 is effective in the 2nd year
160	160	following the year in which the request is made.
161	161	SECTION 11. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
162	162	66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
163	163	(b), each licensing authority shall collect from each unit occupying space or lots in a
164	164	community in the licensing authority, except from recreational mobile homes as
165	165	provided under par. (cm), from manufactured and mobile homes that constitute
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193	193	SECTION 11
194	194	SENATE BILL 2
195	195	improvements to real property under s. 70.043 (1), from recreational vehicles as
196	196	defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a
197	197	monthly municipal permit fee computed as follows:
198	198	SECTION 12. 66.0435 (3) (g) of the statutes is amended to read:
199	199	66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall
200	200	be treated as a default in payment of personal property tax and is subject to all
201	201	procedures and penalties applicable under chs. 70 and 74.
202	202	SECTION 13. 66.0435 (9) of the statutes is amended to read:
203	203	66.0435 (9) MUNICIPALITIES; MONTHLY MUNICIPAL PERMIT FEES ON RECREATIONAL
204	204	MOBILE HOMES AND RECREATIONAL VEHICLES. A licensing authority may assess monthly
205	205	municipal permit fees at the rates under this section on recreational mobile homes
206	206	and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile
207	207	homes and recreational vehicles that are located in campgrounds licensed under s.
208	208	97.67, recreational mobile homes that constitute improvements to real property
209	209	under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are
210	210	located on land where the principal residence of the owner of the recreational mobile
211	211	home or recreational vehicle is located, regardless of whether the recreational mobile
212	212	home or recreational vehicle is occupied during all or part of any calendar year.
213	213	SECTION 14. 66.1105 (2) (d) of the statutes is repealed.
214	214	SECTION 15. 66.1105 (2) (f) 1. c. of the statutes is amended to read:
215	215	66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
216	216	resulting from the sale or lease as lessor by the city of real or personal property within
217	217	a tax incremental district for consideration which is less than its cost to the city.
218	218	SECTION 16. 66.1105 (5) (j) of the statutes is created to read:
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244	244	SECTION 16 SENATE BILL 2
245	245	66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
246	246	form prescribed by the department of revenue, the department shall recalculate the
247	247	base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)
248	248	to remove the value of the personal property. A request received under this
249	249	paragraph no later than October 31 is effective in the year following the year in which
250	250	the request is made. A request received after October 31 is effective in the 2nd year
251	251	following the year in which the request is made.
252	252	SECTION 17. 66.1106 (1) (k) of the statutes is amended to read:
253	253	66.1106 (1) (k) “Taxable property" means all real and personal taxable property
254	254	located in an environmental remediation tax incremental district.
255	255	SECTION 18. 66.1106 (4) (e) of the statutes is created to read:
256	256	66.1106 (4) (e) Upon receiving a written application from the clerk of a political
257	257	subdivision, in a form prescribed by the department of revenue, the department shall
258	258	recalculate the base value of a tax incremental district affected by 2023 Wisconsin
259	259	Act .... (this act) to remove the value of the personal property. A request received
260	260	under this paragraph no later than October 31 is effective in the year following the
261	261	year in which the request is made. A request received after October 31 is effective
262	262	in the 2nd year following the year in which the request is made.
263	263	SECTION 19. 70.015 of the statutes is created to read:
264	264	70.015 Sunset. Beginning with the property tax assessments as of January
265	265	1, 2023, no tax shall be levied under this chapter on personal property.
266	266	SECTION 20. 70.02 of the statutes is amended to read:
267	267	70.02 Definition of general property. General property is all the taxable
268	268	real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
269	269	under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
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297	297	SECTION 20
298	298	SENATE BILL 2
299	299	includes manufacturing property subject to s. 70.995, but assessment of that
300	300	property shall be made according to s. 70.995.
301	301	SECTION 21. 70.043 (1) of the statutes is renumbered 70.043.
302	302	SECTION 22. 70.043 (2) of the statutes is repealed.
303	303	SECTION 23. 70.05 (5) (a) 1. of the statutes is amended to read:
304	304	70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
305	305	the total values established under ss. s. 70.32 and 70.34, but excluding
306	306	manufacturing property subject to assessment under s. 70.995.
307	307	SECTION 24. 70.111 (28) of the statutes is created to read:
308	308	70.111 (28) BUSINESS AND MANUFACTURING PERSONAL PROPERTY. (a) Beginning
309	309	with the property tax assessments as of January 1, 2023, all business and
310	310	manufacturing personal property.
311	311	(b) A taxing jurisdiction may include the most recent valuation of personal
312	312	property described under par. (a) that is located in the taxing jurisdiction for
313	313	purposes of complying with debt limitations applicable to the jurisdiction.
314	314	SECTION 25. 70.13 (3) of the statutes is repealed.
315	315	SECTION 26. 70.13 (7) of the statutes is repealed.
316	316	SECTION 27. 70.17 (1) of the statutes is amended to read:
317	317	70.17 (1) Real property shall be entered in the name of the owner, if known to
318	318	the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
319	319	without any name. The person holding the contract or certificate of sale of any real
320	320	property contracted to be sold by the state, but not conveyed, shall be deemed the
321	321	owner for such purpose. The undivided real estate of any deceased person may be
322	322	entered to the heirs of such person without designating them by name. The real
323	323	estate of an incorporated company shall be entered in the same manner as that of an
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350	350	SECTION 27 SENATE BILL 2
351	351	individual. Improvements Except as provided in sub. (3), buildings, improvements,
352	352	and fixtures on leased lands may be assessed either as real property or personal
353	353	property.
354	354	SECTION 28. 70.17 (3) of the statutes is created to read:
355	355	70.17 (3) Beginning with the property tax assessments as of January 1, 2023,
356	356	manufactured and mobile homes, not otherwise exempt from taxation under s.
357	357	66.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
358	358	improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
359	359	on forest croplands, and buildings, improvements, and fixtures on managed forest
360	360	lands shall be assessed as real property. If buildings, improvements, and fixtures,
361	361	but not the underlying land, are leased to a person other than the landowner or if the
362	362	buildings, improvements, and fixtures are owned by a person other than the
363	363	landowner, the assessor may create a separate tax parcel for the buildings,
364	364	improvements, and fixtures and assess the buildings, improvements, and fixtures as
365	365	real property to the owner of the buildings, improvements, and fixtures. The
366	366	assessor may also create a tax parcel for buildings, improvements, and fixtures on
367	367	exempt lands, buildings, improvements, and fixtures on forest croplands, and
368	368	buildings, improvements, and fixtures on managed forest lands and assess the
369	369	buildings, improvements, and fixtures as real property to the owner of the buildings,
370	370	improvements, and fixtures. For purposes of this subsection, “buildings,
371	371	improvements and fixtures" does not include any property defined in s. 70.04.
372	372	SECTION 29. 70.174 of the statutes is amended to read:
373	373	70.174 Improvements on government-owned land. Improvements made
374	374	by any person on land within this state owned by the United States may shall be
375	375	assessed either as real or personal property to the person making the same, if
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403	403	SECTION 29
404	404	SENATE BILL 2
405	405	ascertainable, and otherwise to the occupant thereof or the person receiving benefits
406	406	therefrom.
407	407	SECTION 30. 70.18 of the statutes is repealed.
408	408	SECTION 31. 70.19 of the statutes is repealed.
409	409	SECTION 32. 70.20 of the statutes is repealed.
410	410	SECTION 33. 70.21 of the statutes is repealed.
411	411	SECTION 34. 70.22 of the statutes is repealed.
412	412	SECTION 35. 70.29 of the statutes is repealed.
413	413	SECTION 36. 70.30 of the statutes is repealed.
414	414	SECTION 37. 70.34 of the statutes is repealed.
415	415	SECTION 38. 70.345 of the statutes is repealed.
416	416	SECTION 39. 70.35 of the statutes is repealed.
417	417	SECTION 40. 70.36 of the statutes is repealed.
418	418	SECTION 41. 70.44 (1) of the statutes is amended to read:
419	419	70.44 (1) Real or personal property omitted from assessment in any of the 2
420	420	next previous years, unless previously reassessed for the same year or years, shall
421	421	be entered once additionally for each previous year of such omission, designating
422	422	each such additional entry as omitted for the year of omission and affixing a just
423	423	valuation to each entry for a former year as the same should then have been assessed
424	424	according to the assessor's best judgment, and taxes shall be apportioned, using the
425	425	net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This
426	426	section shall not apply to manufacturing property assessed by the department of
427	427	revenue under s. 70.995.
428	428	SECTION 42. 70.47 (15) of the statutes is repealed.
429	429	SECTION 43. 70.49 (2) of the statutes is amended to read:
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456	456	SECTION 43 SENATE BILL 2
457	457	70.49 (2) The value of all real and personal property entered into the
458	458	assessment roll to which such affidavit is attached by the assessor shall, in all actions
459	459	and proceedings involving such values, be presumptive evidence that all such
460	460	properties have been justly and equitably assessed in proper relationship to each
461	461	other.
462	462	SECTION 44. 70.52 of the statutes is amended to read:
463	463	70.52 Clerks to examine and correct rolls. Each city, village, and town
464	464	clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
465	465	shall correct all double assessments, imperfect descriptions, and other errors
466	466	apparent on the roll, and correct the value of parcels of real property not liable to
467	467	taxation. The clerk shall add to the roll any parcel of real property not listed on the
468	468	assessment roll or item of personal property omitted from the roll and immediately
469	469	notify the assessors of the additions and omissions. The assessors shall immediately
470	470	view and value the omitted property and certify the valuation to the clerk. The clerk
471	471	shall enter the valuation and property classification on the roll, and the valuation
472	472	shall be final. To enable the clerk to properly correct defective descriptions, the clerk
473	473	may request aid, when necessary, from the county surveyor, whose fees for the
474	474	services rendered shall be paid by the city, village, or town.
475	475	SECTION 45. 70.53 (1) (a) of the statutes is repealed.
476	476	SECTION 46. 70.65 (2) (a) (intro.) and 1. of the statutes are consolidated,
477	477	renumbered 70.65 (2) (a) and amended to read:
478	478	70.65 (2) (a) As shown on the assessment roll: 1. Identify, identify all the real
479	479	property within the taxation district and, with respect to each description of real
480	480	property, the name and address of the owner and the assessed value.
481	481	SECTION 47. 70.65 (2) (a) 2. of the statutes is repealed.
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509	509	SECTION 48
510	510	SENATE BILL 2
511	511	SECTION 48. 70.65 (2) (b) (intro.) of the statutes is amended to read:
512	512	70.65 (2) (b) (intro.) With respect to each description of real property and each
513	513	owner of taxable personal property:
514	514	SECTION 49. 70.68 of the statutes is repealed.
515	515	SECTION 50. 70.73 (1) (b) of the statutes is amended to read:
516	516	70.73 (1) (b) If a town, village or city clerk or treasurer discovers that personal
517	517	property has been assessed to the wrong person, or 2 or more parcels of land
518	518	belonging to different persons have been erroneously assessed together on the tax
519	519	roll, the clerk or treasurer shall notify the assessor and all parties interested, if the
520	520	parties are residents of the county, by notice in writing to appear at the clerk's office
521	521	at some time, not less than 5 days thereafter, to correct the assessment roll.
522	522	SECTION 51. 70.73 (1) (c) of the statutes is amended to read:
523	523	70.73 (1) (c) At the time and place designated in the notice given under par. (b),
524	524	the assessment roll shall be corrected by entering the correct names of the persons
525	525	liable to assessment, both as to real and personal property, describing each parcel of
526	526	land and giving the proper valuation to each parcel separately owned. The total
527	527	valuation given to the separate tracts of real estate shall be equal to the valuation
528	528	given to the same property when the several parcels were assessed together.
529	529	SECTION 52. 70.73 (1) (d) of the statutes is amended to read:
530	530	70.73 (1) (d) The valuation of parcels of land or correction of names of persons
531	531	whose personal property is assessed under this subsection may be made at any time
532	532	before the tax roll is returned to the county treasurer for the year in which the tax
533	533	is levied. The valuation or correction of names, when made under this subsection,
534	534	shall be held just and correct and be final and conclusive.
535	535	SECTION 53. 70.84 of the statutes is amended to read:
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562	562	SECTION 53 SENATE BILL 2
563	563	70.84 Inequalities may be corrected in subsequent year. If any such
564	564	reassessment cannot be completed in time to take the place of the original
565	565	assessment made in such district for said year, the clerk of the district shall levy and
566	566	apportion the taxes for that year upon the basis of the original assessment roll, and
567	567	when the reassessment is completed the inequalities in the taxes levied under the
568	568	original assessment shall be remedied and compensated in the levy and
569	569	apportionment of taxes in such district next following the completion of said
570	570	reassessment in the following manner: Each tract of real estate, and, as to personal
571	571	property, each taxpayer, whose tax shall be determined by such reassessment to have
572	572	been relatively too high, shall be credited a sum equal to the amount of taxes charged
573	573	on the original assessment in excess of the amount which would have been charged
574	574	had such reassessment been made in time; and each tract of real estate, and, as to
575	575	personal property, each taxpayer, whose tax shall be determined by such
576	576	reassessment to have been relatively too low, shall be charged, in addition to all other
577	577	taxes, a sum equal to the difference between the amount of taxes charged upon such
578	578	unequal original assessment and the amount which would have been charged had
579	579	such reassessment been made in time. The department of revenue, or its authorized
580	580	agent, shall at any time have access to all assessment and tax rolls herein referred
581	581	to for the purpose of assisting the local clerk and in order that the results of the
582	582	reassessment may be carried into effect.
583	583	SECTION 54. 70.855 (1) (intro.) of the statutes is amended to read:
584	584	70.855 (1) APPLICABILITY. (intro.) The department of revenue shall assess real
585	585	and personal property assessed as commercial property under s. 70.32 (2) (a) 2. if all
586	586	of the following apply:
587	587	SECTION 55. 70.855 (1) (a) of the statutes is amended to read:
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615	615	SECTION 55
616	616	SENATE BILL 2
617	617	70.855 (1) (a) The property owner and the governing body of the municipality
618	618	where the property is located submit a written request to the department on or before
619	619	March 1 of the year of the assessment to have the department assess the property
620	620	owner's real and personal commercial property located in the municipality.
621	621	SECTION 56. 70.855 (1) (b) of the statutes is amended to read:
622	622	70.855 (1) (b) The written request submitted under par. (a) specifies the items
623	623	of personal property and parcels of real property for the department's assessment.
624	624	SECTION 57. 70.995 (1) (a) of the statutes is amended to read:
625	625	70.995 (1) (a) In this section “manufacturing property" includes all lands,
626	626	buildings, structures and other real property used in manufacturing, assembling,
627	627	processing, fabricating, making, or milling tangible personal property for profit.
628	628	Manufacturing property also includes warehouses, storage facilities, and office
629	629	structures when the predominant use of the warehouses, storage facilities, or offices
630	630	is in support of the manufacturing property, and all personal property owned or used
631	631	by any person engaged in this state in any of the activities mentioned, and used in
632	632	the activity, including raw materials, supplies, machinery, equipment, work in
633	633	process and finished inventory and when located at the site of the activity.
634	634	Establishments engaged in assembling component parts of manufactured products
635	635	are considered manufacturing establishments if the new product is neither a
636	636	structure nor other fixed improvement. Materials processed by a manufacturing
637	637	establishment include products of agriculture, forestry, fishing, mining, and
638	638	quarrying. For the purposes of this section, establishments which engage in mining
639	639	metalliferous minerals are considered manufacturing establishments.
640	640	SECTION 58. 70.995 (1) (b) of the statutes is amended to read:
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666	666	SECTION 58 SENATE BILL 2
667	667	70.995 (1) (b) Materials used by a manufacturing establishment may be
668	668	purchased directly from producers, obtained through customary trade channels or
669	669	secured without recourse to the market by transfer from one establishment to
670	670	another under the same ownership. Manufacturing production is usually carried on
671	671	for the wholesale market, for interplant transfer or to order for industrial users
672	672	rather than for direct sale to a domestic consumer.
673	673	SECTION 59. 70.995 (4) of the statutes is amended to read:
674	674	70.995 (4) Whenever real property or tangible personal property is used for
675	675	one, or some combination, of the processes mentioned in sub. (3) and also for other
676	676	purposes, the department of revenue, if satisfied that there is substantial use in one
677	677	or some combination of such processes, may assess the property under this section.
678	678	For all purposes of this section the department of revenue shall have sole discretion
679	679	for the determination of what is substantial use and what description of real property
680	680	or what unit of tangible personal property shall constitute “the property" to be
681	681	included for assessment purposes, and, in connection herewith, the department may
682	682	include in a real property unit, real property owned by different persons. Vacant
683	683	property designed for use in manufacturing, assembling, processing, fabricating,
684	684	making, or milling tangible property for profit may be assessed under this section or
685	685	under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
686	686	that determination. In those specific instances where a portion of a description of
687	687	real property includes manufacturing property rented or leased and operated by a
688	688	separate person which does not satisfy the substantial use qualification for the entire
689	689	property, the local assessor shall assess the entire real property description and all
690	690	personal property not exempt under s. 70.11 (27). The applicable portions of the
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717	717	SECTION 59
718	718	SENATE BILL 2
719	719	standard manufacturing property report form under sub. (12) as they relate to
720	720	manufacturing machinery and equipment shall be submitted by such person.
721	721	SECTION 60. 70.995 (7) (b) of the statutes is amended to read:
722	722	70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
723	723	workload permits and if in the department's judgment it is desirable, the department
724	724	of revenue shall complete a field investigation or on-site appraisal at full value under
725	725	ss. s. 70.32 (1) and 70.34 of all manufacturing property in this state.
726	726	SECTION 61. 70.995 (8) (b) 1. of the statutes is amended to read:
727	727	70.995 (8) (b) 1. The department of revenue shall annually notify each
728	728	manufacturer assessed under this section and the municipality in which the
729	729	manufacturing property is located of the full value of all real and personal property
730	730	owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
731	731	class mail or electronic mail. In addition, the notice shall specify that objections to
732	732	valuation, amount, or taxability must be filed with the state board of assessors no
733	733	later than 60 days after the date of the notice of assessment, that objections to a
734	734	change from assessment under this section to assessment under s. 70.32 (1) must be
735	735	filed no later than 60 days after the date of the notice, that the fee under par. (c) 1.
736	736	or (d) must be paid and that the objection is not filed until the fee is paid. For
737	737	purposes of this subdivision, an objection is considered timely filed if received by the
738	738	state board of assessors no later than 60 days after the date of the notice or sent to
739	739	the state board of assessors by certified mail in a properly addressed envelope, with
740	740	postage paid, that is postmarked before midnight of the last day for filing. A
741	741	statement shall be attached to the assessment roll indicating that the notices
742	742	required by this section have been mailed and failure to receive the notice does not
743	743	affect the validity of the assessments, the resulting tax on real or personal property,
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770	770	SECTION 61 SENATE BILL 2
771	771	the procedures of the tax appeals commission or of the state board of assessors, or
772	772	the enforcement of delinquent taxes by statutory means.
773	773	SECTION 62. 70.995 (12) (a) of the statutes is amended to read:
774	774	70.995 (12) (a) The department of revenue shall prescribe a standard
775	775	manufacturing property report form that shall be submitted annually for each real
776	776	estate parcel and each personal property account on or before March 1 by all
777	777	manufacturers whose property is assessed under this section. The report form shall
778	778	contain all information considered necessary by the department and shall include,
779	779	without limitation, income and operating statements, fixed asset schedules, and a
780	780	report of new construction or demolition. Failure to submit the report shall result
781	781	in denial of any right of redetermination by the state board of assessors or the tax
782	782	appeals commission. If any property is omitted or understated in the assessment roll
783	783	in any of the next 5 previous years, the assessor shall enter the value of the omitted
784	784	or understated property once for each previous year of the omission or
785	785	understatement. The assessor shall affix a just valuation to each entry for a former
786	786	year as it should have been assessed according to the assessor's best judgment. Taxes
787	787	shall be apportioned and collected on the tax roll for each entry, on the basis of the
788	788	net tax rate for the year of the omission, taking into account credits under s. 79.10.
789	789	In the case of omitted property, interest shall be added at the rate of 0.0267 percent
790	790	per day for the period of time between the date when the form is required to be
791	791	submitted and the date when the assessor affixes the just valuation. In the case of
792	792	underpayments determined after an objection under sub. (8) (d), interest shall be
793	793	added at the average annual discount interest rate determined by the last auction
794	794	of 6-month U.S. treasury bills before the objection per day for the period of time
795	795	between the date when the tax was due and the date when it is paid.
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823	823	SECTION 63
824	824	SENATE BILL 2
825	825	SECTION 63. 71.17 (2) of the statutes is amended to read:
826	826	71.17 (2) LIEN ON TRUST ESTATE; INCOME TAXES LEVIED AGAINST BENEFICIARY. All
827	827	income taxes levied against the income of beneficiaries shall be a lien on that portion
828	828	of the trust estate or interest therein from which the income taxed is derived, and
829	829	such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
830	830	same become delinquent. Every person who, as a fiduciary under the provisions of
831	831	this subchapter, pays an income tax shall have all the rights and remedies of
832	832	reimbursement for any taxes assessed against him or her or paid by him or her in
833	833	such capacity, as provided in s. 70.19 (1), 2021 stats., and s. 70.19 (2), 2021 stats.
834	834	SECTION 64. 74.05 (1) of the statutes is amended to read:
835	835	74.05 (1) DEFINITION. In this section, “error in the tax roll" means an error in
836	836	the description of any real or personal property, in the identification of the owner or
837	837	person to whom the property is assessed or in the amount of the tax or an error
838	838	resulting from a palpably erroneous entry in the assessment roll.
839	839	SECTION 65. 74.09 (2) of the statutes is amended to read:
840	840	74.09 (2) PREPARATION. The clerk of the taxation district shall prepare the real
841	841	and personal property tax bills. The form of the property tax bill shall be prescribed
842	842	by the department of revenue and shall be uniform.
843	843	SECTION 66. 74.11 (4) of the statutes is repealed.
844	844	SECTION 67. 74.11 (6) (a) of the statutes is amended to read:
845	845	74.11 (6) (a) Payments made on or before January 31 and payments of taxes
846	846	on improvements on leased land that are assessed as personal property shall be
847	847	made to the taxation district treasurer.
848	848	SECTION 68. 74.11 (10) (a) 1. of the statutes is amended to read:
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874	874	SECTION 68 SENATE BILL 2
875	875	74.11 (10) (a) 1. If all special assessments, special charges, and special taxes
876	876	and personal property taxes due under sub. (3) or (4) are not paid in full and received
877	877	by the proper official on or before 5 working days after the due date, the amounts
878	878	unpaid are delinquent as of the day after the due date of the first installment or of
879	879	the lump-sum payment.
880	880	SECTION 69. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
881	881	SECTION 70. 74.11 (11) (b) of the statutes is repealed.
882	882	SECTION 71. 74.11 (12) (a) (intro.) of the statutes is amended to read:
883	883	74.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
884	884	district treasurer or county treasurer receives a payment from a taxpayer which is
885	885	not sufficient to pay all amounts due, the treasurer shall apply the payment to the
886	886	amounts due, including interest and penalties, in the following order:
887	887	SECTION 72. 74.11 (12) (a) 1g. of the statutes is repealed.
888	888	SECTION 73. 74.11 (12) (b) of the statutes is amended to read:
889	889	74.11 (12) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
890	890	purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies
891	891	under this section.
892	892	SECTION 74. 74.11 (12) (d) of the statutes is repealed.
893	893	SECTION 75. 74.12 (6) of the statutes is repealed.
894	894	SECTION 76. 74.12 (7) (a) of the statutes is amended to read:
895	895	74.12 (7) (a) If the first installment of real property taxes, personal property
896	896	taxes on improvements on leased land or special assessments to which an
897	897	installment option pertains is not received by the proper official on or before 5
898	898	working days after the due date of January 31, the entire amount of the remaining
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925	925	SECTION 76
926	926	SENATE BILL 2
927	927	unpaid taxes or special assessments to which an installment option pertains on that
928	928	parcel is delinquent as of February 1.
929	929	SECTION 77. 74.12 (8) (a) of the statutes is amended to read:
930	930	74.12 (8) (a) If the 2nd or any subsequent installment payment of real property
931	931	taxes, personal property taxes on improvements on leased land or special
932	932	assessments to which an installment option pertains is not received by the proper
933	933	official on or before 5 working days after the due date specified in the ordinance, the
934	934	entire amount of the remaining unpaid taxes or special assessments to which an
935	935	installment option pertains on that parcel is delinquent as of the first day of the
936	936	month after the payment is due and interest and penalties are due under sub. (10).
937	937	SECTION 78. 74.12 (9) (a) of the statutes is amended to read:
938	938	74.12 (9) (a) If all special assessments to which an installment option does not
939	939	pertain, special charges, and special taxes and personal property taxes that are due
940	940	under sub. (5) or (6) are not paid in full and received by the proper official on or before
941	941	5 working days after the due date of January 31, the amounts unpaid are delinquent
942	942	as of February 1.
943	943	SECTION 79. 74.12 (10) (a) of the statutes is amended to read:
944	944	74.12 (10) (a) All real property taxes, special assessments, special charges and
945	945	special taxes that become delinquent and are paid on or before July 31, and all
946	946	delinquent personal property taxes, whenever paid, shall be paid, together with
947	947	interest and penalties charged from the preceding February 1, to the taxation district
948	948	treasurer.
949	949	SECTION 80. 74.12 (11) (a) (intro.) of the statutes is amended to read:
950	950	74.12 (11) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
951	951	district treasurer or county treasurer receives a payment from a taxpayer which is
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978	978	SECTION 80 SENATE BILL 2
979	979	not sufficient to pay all amounts due, the treasurer shall apply the payment to the
980	980	amounts due, including interest and penalties, in the following order:
981	981	SECTION 81. 74.12 (11) (a) 1g. of the statutes is repealed.
982	982	SECTION 82. 74.12 (11) (b) of the statutes is amended to read:
983	983	74.12 (11) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
984	984	purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies
985	985	under this section.
986	986	SECTION 83. 74.12 (11) (d) of the statutes is repealed.
987	987	SECTION 84. 74.25 (1) (intro.) of the statutes is amended to read:
988	988	74.25 (1) SETTLEMENT. (intro.) On or before February 20, the taxation district
989	989	treasurer, except the treasurer of a city authorized to proceed under s. 74.87 or the
990	990	treasurer of a taxation district that has adopted an ordinance under s. 74.12, shall
991	991	settle for all collections received through the last day of the preceding month and all
992	992	amounts timely paid under s. 74.69 (1) which were not settled for under s. 74.23 as
993	993	follows:
994	994	SECTION 85. 74.29 (2) of the statutes is amended to read:
995	995	74.29 (2) On or before August 20, a taxation district treasurer who has not paid
996	996	in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. or under s.
997	997	74.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all taxes
998	998	on improvements on leased land included in the tax roll which have not previously
999	999	been paid to, or retained by, the taxing jurisdiction, except that the treasurer shall
1000	1000	pay the state's proportionate share to the county. As part of that distribution, the
1001	1001	taxation district treasurer shall allocate to each tax incremental district within the
1002	1002	taxation district its proportionate share of taxes on improvements on leased land.
1003	1003	SECTION 86. 74.30 (1) (i) of the statutes is repealed.
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1031	1031	SECTION 87
1032	1032	SENATE BILL 2
1033	1033	SECTION 87. 74.30 (1m) of the statutes is amended to read:
1034	1034	74.30 (1m) MARCH SETTLEMENT BETWEEN COUNTIES AND THE STATE. On or before
1035	1035	March 15, the county treasurer shall send to the secretary of administration the
1036	1036	state's proportionate shares of taxes under sub. (1) (i) and (j).
1037	1037	SECTION 88. 74.42 of the statutes is repealed.
1038	1038	SECTION 89. 74.47 (3) (e) of the statutes is repealed.
1039	1039	SECTION 90. 74.55 of the statutes is repealed.
1040	1040	SECTION 91. 74.83 of the statutes is amended to read:
1041	1041	74.83 Agreements. Any 1st class city may enter into agreements to pay
1042	1042	delinquent state, county, metropolitan sewerage district, and technical college
1043	1043	district real or personal property taxes, including accrued interest and penalties
1044	1044	thereon, applicable to property located in that city at any stage in the proceedings
1045	1045	for collection and enforcement of those taxes and thereafter collect and enforce those
1046	1046	taxes, including interest and penalties on them, in its own name in accordance with
1047	1047	any of the procedures or remedies applicable to the collection and enforcement of
1048	1048	delinquent city, state, county, metropolitan sewerage district, and technical college
1049	1049	district taxes under this chapter and ch. 75.
1050	1050	SECTION 92. 74.87 (3) of the statutes is amended to read:
1051	1051	74.87 (3) OPTIONAL PAYMENT SCHEDULE. The common council of a city may, by
1052	1052	ordinance, permit payment in 10 equal installments, without interest, of general
1053	1053	property taxes, special charges, and special assessments of the city, other than for
1054	1054	special assessments for which no payment extension is allowed. Each installment
1055	1055	shall be paid on or before the last day of each month from January through October.
1056	1056	Taxes on personal property may be paid in installments under this subsection if, on
1057	1057	or before January 31 of the year in which the tax becomes due, the taxpayer has first
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1084	1084	SECTION 92 SENATE BILL 2
1085	1085	paid to the city treasurer taxes on personal property levied by all taxing jurisdictions
1086	1086	other than the city. The amounts and time of payment of city general property taxes,
1087	1087	special assessments and charges in the city tax roll shall be as provided in the charter
1088	1088	of the city.
1089	1089	SECTION 93. 76.125 (1) of the statutes is amended to read:
1090	1090	76.125 (1) Using the statement of assessments under s. 70.53 and the
1091	1091	statement of taxes under s. 69.61, the department shall determine the net rate of
1092	1092	taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
1093	1093	property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
1094	1094	in subs. (2) to (6). The department shall enter that rate on the records of the
1095	1095	department.
1096	1096	SECTION 94. 76.69 of the statutes is repealed.
1097	1097	SECTION 95. 77.84 (1) of the statutes is amended to read:
1098	1098	77.84 (1) TAX ROLL. Each clerk of a municipality in which the land is located
1099	1099	shall enter in a special column or other appropriate place on the tax roll the
1100	1100	description of each parcel of land designated as managed forest land, and shall
1101	1101	specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
1102	1102	designated open or closed under s. 77.83. The land shall be assessed and is subject
1103	1103	to review under ch. 70. Except as provided in this subchapter, no tax may be levied
1104	1104	on managed forest land, except that any building, improvements, and fixtures on
1105	1105	managed forest land is subject to taxation as personal real property under ch. 70.
1106	1106	SECTION 96. 174.065 (3) of the statutes is amended to read:
1107	1107	174.065 (3) COLLECTION OF DELINQUENT DOG LICENSE TAXES. Delinquent dog
1108	1108	license taxes may be collected in the same manner as in s. 74.55 and a civil action
1109	1109	under ch. 799 for the collecting of personal property taxes, if the action is brought
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1137	1137	SECTION 96
1138	1138	SENATE BILL 2
1139	1139	within 6 years after the January 1 of the year in which the taxes are required to be
1140	1140	paid.
1141	1141	SECTION 97. 815.18 (3) (intro.) of the statutes is amended to read:
1142	1142	815.18 (3) EXEMPT PROPERTY. (intro.) The debtor's interest in or right to receive
1143	1143	the following property is exempt, except as specifically provided in this section and
1144	1144	ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):
1145	1145	SECTION 98. 978.05 (6) (a) of the statutes is amended to read:
1146	1146	978.05 (6) (a) Institute, commence or appear in all civil actions or special
1147	1147	proceedings under and perform the duties set forth for the district attorney under ch.
1148	1148	980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4),
1149	1149	109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86,
1150	1150	946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection
1151	1151	with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and
1152	1152	938 as the judge may request and perform all appropriate duties and appear if the
1153	1153	district attorney is designated in specific statutes, including matters within chs. 782,
1154	1154	976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority
1155	1155	of the county board to designate, under s. 48.09 (5), that the corporation counsel
1156	1156	provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6)
1157	1157	or 938.09 (6), the district attorney as an appropriate person to represent the interests
1158	1158	of the public under s. 48.14 or 938.14.
1159	1159	SECTION 99.0Nonstatutory provisions.
1160	1160	(1) REPORTS FROM TAXING JURISDICTIONS. If legislation is enacted during the
1161	1161	2023-24 legislative session to eliminate the personal property tax imposed under ch.
1162	1162	70, effective with the January 1, 2023, assessments, each taxing jurisdiction shall
1163	1163	report to the department of revenue, in the time and manner determined by the
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1190	1190	SECTION 99 SENATE BILL 2
1191	1191	department, the amount of the property taxes levied on all items of personal property
1192	1192	for the property tax assessments as of January 1, 2022.
1193	1193	SECTION 100.0Initial applicability.
1194	1194	(1) ELIMINATION OF THE PERSONAL PROPERTY TAX. This act first applies to the
1195	1195	property tax assessments as of January 1, 2023.
1196	1196	(END)
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