January 22, 2016 - Introduced by Senators Tiffany,
Marklein, Wanggaard and
Lasee, cosponsored by Representatives
Duchow, Loudenbeck, Gannon, R.
Brooks, Kitchens, Jacque, Sanfelippo, Kremer, Novak and Kulp. Referred
to Committee on Revenue, Financial Institutions, and Rural Issues.
1An Act to create
70.03 (1m) of the statutes; relating to: assessing certain items
2as real property for property tax purposes.
Analysis by the Legislative Reference Bureau
This bill provides that all of the following items are considered real property for
purposes of assessing property taxes:
1. Cooking ranges.
3. Water heaters used for a special purpose.
4. Communications, radio station, and television station towers.
6. Car wash equipment.
7. Indoor theater seats.
8. Aboveground tanks.
9. Surface mounted lifts used to provide automotive services.
10. Alarm systems.
11. Surveillance systems.
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:
70.03 (1m) of the statutes is created to read:
"Real property" includes all of the following:
(a) Freestanding cooking ranges.
(b) Freestanding furnaces.
(c) Water heaters used for a special purpose, including water heaters used in 6
laundromats or car washes.
(d) Communications, radio station, and television station towers.
(f) Car wash equipment.
(g) Indoor theater seats.
(h) Aboveground tanks.
(i) Surface mounted lifts and hoists used to provide automotive services.
(j) Alarm systems.
(k) Surveillance systems.
(1) This act first applies to property tax assessments as of January 1, 2017.