Wisconsin Legislature: Property tax

Conduit bonding commission revisions re LAB audits and fee to fund a property tax credit - AB630

Delinquent property tax debt: application of payments - SB224

Delinquent property tax debt: application of payments - AB243

Due dates for paying property taxes: clarifications re postmarks and weekends - SB146

Due dates for paying property taxes: clarifications re postmarks and weekends - AB141

Farm buildings and other improvements: income and franchise tax credit for property taxes created - AB873

Farm buildings and other improvements: income and franchise tax credit for property taxes created - SB818

Interest and penalties on property taxes payable in 2020: municipalities allowed to make case-by-case finding of hardship; full payment due by October 1, 2020; claim for recovery of unlawful taxes or excessive assessment provision [Sec. 30, 31, 105 (25)] [A.Amdt.4: county board resolution authorizing waiver required, conditions specified] - AB1038

Interest and penalties on property taxes payable in 2020: municipalities allowed to make case-by-case finding of hardship; full payment due by October 1, 2020; claim for recovery of unlawful taxes or excessive assessment provision [Sec. 30, 31, 105 (25)] - SB932

Local levy limit calculation re political subdivision transfer of a governmental service to another governmental unit - AB490

Local levy limit calculation re political subdivision transfer of a governmental service to another governmental unit - SB441

Local levy limit exception for new or enhanced transit services that cross adjacent county or municipal borders [Sec. 794] - SB59

Local levy limit exception for new or enhanced transit services that cross adjacent county or municipal borders [Sec. 794; original bill only] - AB56

MFL program changes re eligibility, material change to law, withdrawal taxes and fees, small land sales, large ownerships, taxation of buildings, and leasing - SB867

MFL program changes re eligibility, material change to law, withdrawal taxes and fees, small land sales, large ownerships, taxation of buildings, and leasing - AB856

Parental choice programs: changes re teacher licensure, private school accreditation, MPS general school aid, and certain information included on property tax bills [Sec. 1035, 1411, 1494, 1538-1540, 1542-1549, 1605-1610, 1614, 1632, 1633, 1648-1653, 1655, 1666, 1667, 1694, 1699, 1700, 1707, 1721, 9434 (6); original bill only] - AB56

Parental choice programs: changes re teacher licensure, private school accreditation, MPS general school aid, and certain information included on property tax bills [Sec. 1035, 1411, 1494, 1538-1540, 1542-1549, 1605-1610, 1614, 1632, 1633, 1648-1653, 1655, 1666, 1667, 1694, 1699, 1700, 1707, 1721, 9434 (6)] - SB59

Personal property tax eliminated; DOA duties re payments to taxing jurisdiction equal to property taxes levied on set date; JSCTE appendix report - AB288

Personal property tax eliminated; DOA duties re payments to taxing jurisdiction equal to property taxes levied on set date; JSCTE appendix report - SB257

Property tax bill required to include information re gross reduction in state aid to school districts - AB299

Property tax installments during a public health emergency: municipalities may authorize by ordinance; Executive Order no. 72 provision - SB926

Property taxes due in 2020 are considered timely if paid by October 1, 2020 [Sec. 22d] [A.Amdt.4] - AB1038

Public school financing changes: LFB, DPI, and DOA to certify to JCF amount for two-thirds funding; counting pupils; per pupil adjustments; revenue limit ceiling and adjustments; school district equalization aid formula; high-poverty aid eliminated; school levy property tax credit and first dollar property tax credit sunsetted [Sec. 140, 141, 1074-1077, 1690-1692, 1695-1698, 1701-1706, 1708-1710, 1720, 1722-1742, 1744, 9134 (1), 9334 (1)] - SB59

Public school financing changes: LFB, DPI, and DOA to certify to JCF amount for two-thirds funding; counting pupils; per pupil adjustments; revenue limit ceiling and adjustments; school district equalization aid formula; high-poverty aid eliminated; school levy property tax credit and first dollar property tax credit sunsetted [Sec. 140, 141, 1074-1077, 1690-1692, 1695-1698, 1701-1706, 1708-1710, 1720, 1722-1742, 1744, 9134 (1), 9334 (1); A.Sub.Amdt.1: further revisions, revenue limit adjustment modified, counting pupils provision removed, sunset for school levy tax credit and first dollar credit removed, revenue limit increase to remediate lead contamination removed, 1722f, 1728g, deletes 1074-1077, 1690-1692, 1727, 1728, 1731, 1744; A.Amdt.1: further revisions, 1722d-k, deletes 1722f, 1728g] - AB56

Tax increment value reporting error in 2018: property tax reimbursement provisions [Sec. 812, 813] - SB59

Tax increment value reporting error in 2018: property tax reimbursement provisions - SB269

Tax increment value reporting error in 2018: property tax reimbursement provisions [Sec. 812, 813; original bill only] - AB56

Tax increment value reporting error in 2018: property tax reimbursement provisions - AB306

Taxation: obsolete provisions repealed, updating references, outdated and derogatory terminology changed, and other changes (remedial legislation) - AB881

Taxation: obsolete provisions repealed, updating references, outdated and derogatory terminology changed, and other changes (remedial legislation) - SB803

Termination of a TID: distribution of state aid payments for personal property taxes to taxing jurisdictions modified - SB561

Termination of a TID: distribution of state aid payments for personal property taxes to taxing jurisdictions modified - AB620

TID created in an electronics and information technology manufacturing zone: expenditure period for certain capital expenditures increased - AB687

TID created in an electronics and information technology manufacturing zone: expenditure period for certain capital expenditures increased - SB621

TID developer: cash grants made by city or village limited [Sec. 810, 9330 (2); original bill only] - AB56

TID developer: cash grants made by city or village limited [Sec. 810, 9330 (2)] - SB59

TID number 2 in the Village of Kronenwetter: maximum life, expenditure period, and allocation period increased - SB268

TID number 2 in the Village of Kronenwetter: maximum life, expenditure period, and allocation period increased - AB301

TID number 2 in Village of Ontario: 12 percent rule does not apply - AB294

TID number 2 in Village of Ontario: 12 percent rule does not apply - SB260

TID number 9 in Village of Little Chute: 12 percent rule changed to 15 percent rule - AB821

TID number 9 in Village of Little Chute: 12 percent rule changed to 15 percent rule - SB785

TID numbers 3 and 4 in the Village of Lake Delton: maximum life, expenditure period, and allocation period increased - SB391

TID numbers 3 and 4 in the Village of Lake Delton: maximum life, expenditure period, and allocation period increased - AB453

TID project plan: alternative financial scenarios required [Sec. 811, 9330 (1); original bill only] - AB56

TID project plan: alternative financial scenarios required [Sec. 811, 9330 (1)] - SB59

TID revisions re joint review board’s voting requirements, limits on cash grants a city or village provides to a developer, and alternative economic projections required in the project plan - SB560

TID revisions re joint review board’s voting requirements, limits on cash grants a city or village provides to a developer, and alternative economic projections required in the project plan - AB623

Valuation factor revised re local levy limits [Sec. 789] - SB59

Valuation factor revised re local levy limits [Sec. 789; original bill only] - AB56

Workforce housing initiative by political subdivision authorized; mixed-use development TID changes; TID project plan requirement and other changes re extending the life and impact fees; DOA appendix report - AB859

Workforce housing initiative by political subdivision authorized; mixed-use development TID changes; TID project plan requirement and other changes re extending the life and impact fees; DOA appendix report - SB811

Annual town meeting and boards of review meetings may be postponed re public health emergency declared by Governor - SB912

Annual town meeting may be postponed and boards of review may publish a notice it has adjourned even if the 2020 assessment roll is not complete re 2020 public health emergency [Sec. 18, 19, 21, 22] - SB932

Annual town meeting may be postponed and boards of review may publish a notice it has adjourned even if the 2020 assessment roll is not complete re 2020 public health emergency [Sec. 18, 19, 21, 22] - AB1038

Assessment of leased property and assessor requirements; ``dark property" defined [Sec. 827, 829-831, 9337 (1); original bill only] - AB56

Assessment of leased property and assessor requirements; ``dark property" defined [Sec. 827, 829-831, 9337 (1)] - SB59

Assessment of leased property and assessor requirements; property assessed at highest and best use; ``dark property" defined - SB130

Assessment of leased property and assessor requirements; property assessed at highest and best use; ``dark property" defined - AB146

Assessor may not change valuation of property based solely on recent arm’s length sale of the property [A.Sub.Amdt.1: further revisions, provisions changed to notice of changed assessment to include language re change of valuation] - AB691

Assessor may not change valuation of property based solely on recent arm’s length sale of the property - SB624

Commercial property tax assessments: request for and submission of certain documents, DOR duties - SB97

Commercial property tax assessments: request for and submission of certain documents, DOR duties - AB903

Cost-sharing re property tax assessments: convening a joint board of assessment provisions created and interest may be charged back to all taxing jurisdictions - AB901

Cost-sharing re property tax assessments: convening a joint board of assessment provisions created and interest may be charged back to all taxing jurisdictions - SB95

Excessive property tax assessments: taxpayer may bring a circuit court action - SB96

Excessive property tax assessments: taxpayer may bring a circuit court action - AB902

Interest and penalties on property taxes payable in 2020: municipalities allowed to make case-by-case finding of hardship; full payment due by October 1, 2020; claim for recovery of unlawful taxes or excessive assessment provision [Sec. 30, 31, 105 (25)] [A.Amdt.4: county board resolution authorizing waiver required, conditions specified] - AB1038

Interest and penalties on property taxes payable in 2020: municipalities allowed to make case-by-case finding of hardship; full payment due by October 1, 2020; claim for recovery of unlawful taxes or excessive assessment provision [Sec. 30, 31, 105 (25)] - SB932

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - AB754

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - SB720

Local government: filling town board vacancies and provision for member who is temporarily incapacitated; public notice of meeting of a governmental body; removal of any elective town officer; appeal of denial of temporary use permit application or extension; wages of town officer also serving as a town employee; town assessor term of appointment - SB584

Local government: filling town board vacancies and provision for member who is temporarily incapacitated; public notice of meeting of a governmental body; removal of any elective town officer; appeal of denial of temporary use permit application or extension; wages of town officer also serving as a town employee; town assessor term of appointment [A.Amdt.1: public notice provision modified] - AB661

Property tax assessment of agricultural land: notification of change in assessment modified - SB13

Property tax assessment of agricultural land: notification of change in assessment modified - AB8

Olympic Ice Training Center property tax exemption: correction to ``National Ice Training Center” - SB696

Olympic Ice Training Center property tax exemption: correction to ``National Ice Training Center” - AB763

Personal property tax exemption on all machinery, tools, and patterns; maximum individual income tax sliding scale standard deduction increased; state’s general obligation and variable rate debt reduction; JSCTE appendix report - AB910

Personal property tax exemption on all machinery, tools, and patterns; maximum individual income tax sliding scale standard deduction increased; state’s general obligation and variable rate debt reduction; JSCTE appendix report - SB821

Property of church or religious organization: leasing to educational association or institute that is also exempt from taxation does not render the property taxable; JSCTE appendix report - SB726

Property of church or religious organization: leasing to educational association or institute that is also exempt from taxation does not render the property taxable; JSCTE appendix report - AB771

Property used to provide broadband service to rural or underserved area exempt from the telephone company tax; JSCTE appendix report - SB321

Property used to provide broadband service to rural or underserved area exempt from the telephone company tax; JSCTE appendix report [A.Sub.Amdt.1: further revisions; A.Amdt.2: population density provision] - AB344

Veterans and surviving spouses’ property tax credit: eligibility threshold modified re service-connected disability rating - AB88

Veterans and surviving spouses’ property tax credit: eligibility threshold modified re service-connected disability rating - SB116

Veterans and surviving spouses’ property tax credit: renters allowed to claim, conditions specified - SB619

Veterans and surviving spouses’ property tax credit: renters allowed to claim, conditions specified - AB682