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2021 - 2022 LEGISLATURE
November 11, 2021 - Introduced by Senators Kooyenga, Carpenter, Agard,
Darling and Felzkowski, cosponsored by Representatives Katsma,
Skowronski, Wichgers, Bowen, Brandtjen, Dittrich, Drake, J. Rodriguez,
Loudenbeck, Mursau, Novak, Ortiz-Velez, Rozar, Sinicki, Subeck,
Thiesfeldt and Andraca. Referred to Committee on Financial Institutions
and Revenue.
SB694,1,3 1An Act to amend 70.11 (intro.); and to create 70.11 (4) (a) 1m., 70.11 (4) (a) 1n.
2and 70.11 (4) (b) 4. of the statutes; relating to: a property tax exemption for a
3community health center.
Analysis by the Legislative Reference Bureau
This bill creates a property tax exemption for the property of a community
health center that 1) receives federal grants to provide health services to vulnerable
populations, 2) is a nonprofit organization exempt from federal income taxes, and 3)
annually treats at least 30,000 patients at all of its locations combined. The
exemption also applies to the property of an entity related to or supporting the
community health center. With regard to land owned by the community health
center or a related or supporting entity, the exemption is limited to 25 acres of land
that is necessary for the location and convenience of buildings or is vacant land
located adjacent to or within 0.5 miles of the property of the center or related or
supporting entity, while such property is not used for profit. Current law provides
similar property tax exemptions for property owned by churches or religious,
educational, or benevolent associations. Under current law, land owned by churches
or religious associations that is necessary for the location and convenience of
buildings and used for educational purposes and not for profit is subject to a 30-acre
limitation.
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 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:
SB694,1 1Section 1. 70.11 (intro.) of the statutes is amended to read:
SB694,2,20 270.11 Property exempted from taxation. (intro.) The property described
3in this section is exempted from general property taxes if the property is exempt
4under sub. (1), (2), (18), (21), (27) or (30); if it was exempt for the previous year and
5its use, occupancy or ownership did not change in a way that makes it taxable; if the
6property was taxable for the previous year, the use, occupancy or ownership of the
7property changed in a way that makes it exempt and its owner, on or before March 1,
8files with the assessor of the taxation district where the property is located a form
9that the department of revenue prescribes or if the property did not exist in the
10previous year and its owner, on or before March 1, files with the assessor of the
11taxation district where the property is located a form that the department of revenue
12prescribes. Except as provided in subs. (3m) (c), (4) (b), (4a) (f), and (4d), leasing a
13part of the property described in this section does not render it taxable if the lessor
14uses all of the leasehold income for maintenance of the leased property or
15construction debt retirement of the leased property, or both, and, except for
16residential housing and except as provided in sub. (4) (b) 4., if the lessee would be
17exempt from taxation under this chapter if it owned the property. Any lessor who
18claims that leased property is exempt from taxation under this chapter shall, upon
19request by the tax assessor, provide records relating to the lessor's use of the income
20from the leased property. Property exempted from general property taxes is:
SB694,2 21Section 2. 70.11 (4) (a) 1m. of the statutes is created to read:
SB694,3,7
170.11 (4) (a) 1m. Property owned and used exclusively by a community health
2center that receives a federal grant under 42 USC 254b, is exempt from federal
3income taxation under section 501 (c) (3) of the Internal Revenue Code, and annually
4treats at least 30,000 patients at all of the center's locations combined, but not
5exceeding 25 acres of land that is necessary for the location and convenience of
6buildings or that is vacant land located adjacent to or within 0.5 miles of property
7exempt under this subdivision while such property is not used for profit.
SB694,3 8Section 3. 70.11 (4) (a) 1n. of the statutes is created to read:
SB694,3,159 70.11 (4) (a) 1n. Property owned and used exclusively by an entity that is
10related to, as provided under section 267 or 1563 of the Internal Revenue Code, or
11supporting, as provided under section 509 (a) (3) of the Internal Revenue Code, a
12community health center described under subd. 1m, but not exceeding 25 acres of
13land that is necessary for the location and convenience of buildings or that is vacant
14land located adjacent to or within 0.5 miles of property exempt under this subdivision
15while such property is not used for profit.
SB694,4 16Section 4. 70.11 (4) (b) 4. of the statutes is created to read:
SB694,3,2017 70.11 (4) (b) 4. Leasing or subleasing property described under par. (a) 1m. or
181n. to a nonprofit organization, governmental entity, or similar organization or
19entity, regardless of the use of the leasehold income, does not render the property
20taxable.
SB694,5 21Section 5. Nonstatutory provisions.
SB694,4,222 (1) Community health centers. Notwithstanding s. 70.11 (intro.), an owner of
23property that is exempt from taxation under s. 70.11 (4) (a) 1m. or 1n. may claim the
24exemption for the assessment as of January 1, 2021, or January 1, 2022, or both, if

1the property owner files the form described under s. 70.11 (intro.) with the assessor
2of the taxation district no later than 30 days after the effective date of this subsection.
SB694,6 3Section 6. Initial applicability.
SB694,4,54 (1) Community health centers. The treatment of s. 70.11 (4) (a) 1m. first
5applies to the property tax assessments as of January 1, 2021.
SB694,4,66 (End)
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