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LRBs0321/1
KRP&JK:klm&wlj
2015 - 2016 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO ASSEMBLY BILL 843
February 9, 2016 - Offered by Representative Novak.
AB843-ASA1,1,5 1An Act to repeal 74.41 (1) (d), 74.41 (3) and 74.41 (4) (a); to consolidate,
2renumber and amend
74.41 (4) (intro.) and (b); to amend 38.16 (3) (bg) 1.,
370.73 (1m), 74.41 (1) (intro.), 74.41 (5) and 121.91 (4) (q) 1.; and to create 74.41
4(1m) of the statutes; relating to: the charge-back of rescinded or refunded
5property taxes.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB843-ASA1,1 6Section 1. 38.16 (3) (bg) 1. of the statutes is amended to read:
AB843-ASA1,1,117 38.16 (3) (bg) 1. The limit otherwise applicable to a district board under this
8subsection is increased by an amount equal to the amount of any refunded or
9rescinded property taxes paid by the district board in the year of the levy if the
10refunded or rescinded property taxes result in a redetermination of the district's
11equalized valuation
as determined by the department under s. 74.41.
AB843-ASA1,2
1Section 2. 70.73 (1m) of the statutes is amended to read:
AB843-ASA1,2,72 70.73 (1m) After board of review. If a town, village, or city clerk or treasurer
3discovers a palpable error, as described under s. 74.33 (1), in the assessment roll after
4the board of review has adjourned for the year under s. 70.47 (4), the clerk or
5treasurer shall correct the assessment roll before calculating the property taxes that
6are due on the property related to the error and notify the department of revenue of
7the correction under s. 74.41 (1) 70.57.
AB843-ASA1,3 8Section 3. 74.41 (1) (intro.) of the statutes is amended to read:
AB843-ASA1,2,139 74.41 (1) Submission of refunded or rescinded taxes to department. (intro.)
10By October 1 of each year, the clerk of a taxation district may submit to the
11department of revenue, on a form prescribed by the department of revenue, a listing
12of all general property taxes on the taxation district's tax roll which that, subject to
13sub. subs. (1m) and (2), meet any of the following conditions:
AB843-ASA1,4 14Section 4. 74.41 (1) (d) of the statutes is repealed.
AB843-ASA1,5 15Section 5. 74.41 (1m) of the statutes is created to read:
AB843-ASA1,2,2216 74.41 (1m) Amount collected from property in a tax incremental district.
17 A tax may not be included on a form submitted under sub. (1) if the tax was levied
18on property within a tax incremental district, as defined in s. 60.85 (1) (n) or 66.1105
19(2) (k), unless the current value of the tax incremental district is lower than the tax
20incremental base, as defined in s. 60.85 (1) (m) or 66.1105 (2) (j), in the assessment
21year for which the tax was refunded, rescinded, collected, or corrected under sub. (1)
22(a) to (c).
AB843-ASA1,6 23Section 6. 74.41 (3) of the statutes is repealed.
AB843-ASA1,7 24Section 7. 74.41 (4) (intro.) and (b) of the statutes are consolidated,
25renumbered 74.41 (4) and amended to read:
AB843-ASA1,3,14
174.41 (4) Amount Charge-back amount determined. If the The department of
2revenue determines under sub. (3) that the equalized value of the taxation district
3is changed as a result of consideration of the valuation represented by the taxes
4under sub. (1), the department of revenue shall do one of the following: (b) Determine

5shall, by the November 15 following submission of the form under sub. (1), determine
6the amount of rescinded or refunded taxes to be charged back to, and collected from,
7each taxing jurisdiction for which taxes were collected by the taxation district, and
8determine the amount of taxes collected under s. 74.33 to be shared with each taxing
9jurisdiction for which taxes were collected by the taxation district. Except for
10interest on refunds under s. 70.511 (2) (b) that is paid with respect to property that
11was assessed under s. 70.995 and that is not paid by the department of
12administration under s. 70.511 (2) (bm), the amount determined may not include any
13interest. The determination of the department of revenue under this subsection is
14reviewable only under s. 227.53.
AB843-ASA1,8 15Section 8. 74.41 (4) (a) of the statutes is repealed.
AB843-ASA1,9 16Section 9. 74.41 (5) of the statutes is amended to read:
AB843-ASA1,3,2017 74.41 (5) Notice and payment. (a) The department of revenue shall certify to
18the clerk of the taxation district the amount determined to be charged back or shared
19under sub. (4) (a) or (b) and shall furnish a copy of the certification to each affected
20taxing jurisdiction.
AB843-ASA1,3,2521 (b) Each taxing jurisdiction to which an amount is charged back under sub. (4)
22(b) shall pay the amount certified under par. (a) to the taxation district treasurer by
23February 15 of the year following the determination under sub. (3) (4). By February
2415 of the year following the determination under sub. (3) (4), the taxation district
25treasurer shall pay the amounts to be shared with other taxing jurisdictions.
AB843-ASA1,10
1Section 10. 121.91 (4) (q) 1. of the statutes is amended to read:
AB843-ASA1,4,72 121.91 (4) (q) 1. The limit otherwise applicable to a school district under sub.
3(2m) is increased by an amount equal to the amount of any refunded or rescinded
4property taxes paid by the school board in the year of the levy if the valuation
5represented by the refunded or rescinded property taxes result in a redetermination
6of the school district's equalized valuation
as determined by the department of
7revenue under s. 74.41.
AB843-ASA1,11 8Section 11 . Nonstatutory provisions.
AB843-ASA1,4,129 (1) With respect to a form submitted under section 74.41 (1), 2013 stats., before
10the effective date of this subsection to which any of the following applies, the
11department of revenue shall make the determinations under section 74.41 (4), as
12affected by this act:
AB843-ASA1,4,1413 (a) The department of revenue has not made a final determination under
14section 74.41 (3), 2013 stats., with respect to the taxes included on the form.
AB843-ASA1,4,1615 (b) The department of revenue's final determination under section 74.41 (3),
162013 stats., is being reviewed under section 227.53.
AB843-ASA1,12 17Section 12. Initial applicability.
AB843-ASA1,4,2018 (1) Except as provided in Section 11 of this act, this act first applies to a form
19submitted by a taxation district under section 74.41 (1) on the effective date of this
20subsection, regardless of the taxable year to which the form relates.
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