LRBs0051/1
JK:cdc
2021 - 2022 LEGISLATURE
SENATE SUBSTITUTE AMENDMENT 1,
TO SENATE BILL 189
June 21, 2021 - Offered by Senator
Stroebel.
SB189-SSA1,2,4
1An Act to repeal 60.85 (1) (f), 66.1105 (2) (d), 70.043 (2), 70.13 (3), 70.13 (7),
270.18, 70.19, 70.20, 70.21, 70.22, 70.29, 70.30, 70.34, 70.345, 70.35, 70.36, 70.47
3(15), 70.65 (2) (a) 2., 70.68, 74.11 (4), 74.11 (11) (b), 74.11 (12) (a) 1g., 74.11 (12)
4(d), 74.12 (6), 74.12 (11) (a) 1g., 74.12 (11) (d), 74.30 (1) (i), 74.42, 74.47 (3) (e),
574.55 and 76.69;
to renumber 70.043 (1) and 74.11 (11) (a);
to consolidate,
6renumber and amend 70.65 (2) (a) (intro.) and 1.;
to amend 17.14 (1) (g),
726.03 (1m) (b) (intro.), 33.01 (9) (a), 33.01 (9) (am), 33.01 (9) (ar) 1., 33.01 (9) (b)
81., 60.85 (1) (h) 1. c., 60.85 (1) (o), 66.1105 (2) (f) 1. c., 66.1106 (1) (k), 70.02, 70.05
9(5) (a) 1., 70.17 (1), 70.174, 70.44 (1), 70.49 (2), 70.52, 70.65 (2) (b) (intro.), 70.73
10(1) (b), 70.73 (1) (c), 70.73 (1) (d), 70.84, 70.855 (1) (intro.), 70.855 (1) (a), 70.855
11(1) (b), 70.995 (1) (a), 70.995 (1) (b), 70.995 (4), 70.995 (7) (b), 70.995 (8) (b) 1.,
1270.995 (12) (a), 71.17 (2), 74.05 (1), 74.09 (2), 74.11 (6) (a), 74.11 (10) (a) 1., 74.11
13(12) (a) (intro.), 74.11 (12) (b), 74.12 (7) (a), 74.12 (8) (a), 74.12 (9) (a), 74.12 (10)
1(a), 74.12 (11) (a) (intro.), 74.12 (11) (b), 74.29 (2), 74.30 (1m), 74.83, 74.87 (3),
277.84 (1), 174.065 (3), 815.18 (3) (intro.) and 978.05 (6) (a); and
to create
366.1105 (5) (j), 70.111 (28) and 70.17 (3) of the statutes;
relating to: eliminating
4the personal property tax.
Analysis by the Legislative Reference Bureau
Under current law, beginning with the property tax assessments as of January
1, 2018, machinery, tools, and patterns, not including those items used in
manufacturing, are exempt from the personal property tax. However, beginning in
2019, the state pays each taxing jurisdiction an amount equal to the property taxes
levied on those items of personal property for the property tax assessments as of
January 1, 2017.
Under the bill, beginning with the property tax assessments as of January 1,
2022, no items of personal property will be subject to the property tax.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB189-SSA1,1
5Section
1. 17.14 (1) (g) of the statutes is amended to read:
SB189-SSA1,2,106
17.14
(1) (g) Failure to use the “Wisconsin Property Assessment Manual"
7provided under s. 73.03 (2a) and as required by s. 70.32 (1)
and 70.34. The
8certification of any assessor removed under this paragraph may for sufficient reason
9be reinstated by the secretary of revenue after one year upon formal application for
10reinstatement.
SB189-SSA1,2
11Section
2. 26.03 (1m) (b) (intro.) of the statutes is amended to read:
SB189-SSA1,2,1612
26.03
(1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
13raw forest products on public lands, as defined in s. 70.13 (7),
2019 stats., to a person
14harvesting raw forest products for fuel wood for his or her home consumption, to a
15person harvesting for the purpose of clearing the land for agricultural use or to a
16person harvesting from the person's own land, any of the following:
SB189-SSA1,3
1Section
3. 33.01 (9) (a) of the statutes is amended to read:
SB189-SSA1,3,52
33.01
(9) (a) For the purpose of receiving notice under this chapter, a person
3whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
4(a)
1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
5the previous year.
SB189-SSA1,4
6Section
4. 33.01 (9) (am) of the statutes is amended to read:
SB189-SSA1,3,87
33.01
(9) (am) For the purpose of petitioning under this chapter, any of the
8following:
SB189-SSA1,3,119
1. A person whose name appears as an owner of real property on the tax roll
10under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before the 3rd Monday
11in December of the previous year.
SB189-SSA1,3,1512
2. The spouse of a person whose name appears as an owner of real property on
13the tax roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before the
143rd Monday in December of the previous year if the spouse is referred to on that tax
15roll.
SB189-SSA1,5
16Section
5. 33.01 (9) (ar) 1. of the statutes is amended to read:
SB189-SSA1,3,1917
33.01
(9) (ar) 1. The person's name appears as an owner of real property on the
18tax roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before the 3rd
19Monday in December of the previous year.
SB189-SSA1,6
20Section
6. 33.01 (9) (b) 1. of the statutes is amended to read:
SB189-SSA1,3,2321
33.01
(9) (b) 1. Whose name appears as an owner of real property on the tax
22roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before the 3rd
23Monday in December of the previous year; or
SB189-SSA1,7
24Section
7. 60.85 (1) (f) of the statutes is repealed.
SB189-SSA1,8
25Section
8. 60.85 (1) (h) 1. c. of the statutes is amended to read:
SB189-SSA1,4,4
160.85
(1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
2resulting from the sale or lease as lessor by the town of real
or personal property
3within a tax incremental district for consideration which is less than its cost to the
4town.
SB189-SSA1,9
5Section
9. 60.85 (1) (o) of the statutes is amended to read:
SB189-SSA1,4,76
60.85
(1) (o) “Taxable property" means all real
and personal taxable property
7located in a tax incremental district.
SB189-SSA1,10
8Section
10. 66.1105 (2) (d) of the statutes is repealed.
SB189-SSA1,11
9Section
11. 66.1105 (2) (f) 1. c. of the statutes is amended to read:
SB189-SSA1,4,1210
66.1105
(2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
11resulting from the sale or lease as lessor by the city of real
or personal property within
12a tax incremental district for consideration which is less than its cost to the city.
SB189-SSA1,12
13Section
12. 66.1105 (5) (j) of the statutes is created to read:
SB189-SSA1,4,2014
66.1105
(5) (j) Upon receiving a written application from the city clerk, in a
15form prescribed by the department of revenue, the department shall recalculate the
16base value of a tax incremental district affected by 2021 Wisconsin Act .... (this act)
17to remove the value of the personal property. A request received under this
18paragraph no later October 31 is effective in the year following the year in which the
19request is made. A request received after October 31 is effective in the 2nd year
20following the year in which the request is made.
SB189-SSA1,13
21Section
13. 66.1106 (1) (k) of the statutes is amended to read:
SB189-SSA1,4,2322
66.1106
(1) (k) “Taxable property" means all real
and personal taxable property
23located in an environmental remediation tax incremental district.
SB189-SSA1,14
24Section
14. 70.02 of the statutes is amended to read:
SB189-SSA1,5,5
170.02 Definition of general property. General property is all the taxable
2real
and personal property defined in ss. 70.03 and 70.04 except that which is taxed
3under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
4includes manufacturing property subject to s. 70.995, but assessment of that
5property shall be made according to s. 70.995.
SB189-SSA1,15
6Section
15. 70.043 (1) of the statutes is renumbered 70.043.
SB189-SSA1,16
7Section
16. 70.043 (2) of the statutes is repealed.
SB189-SSA1,17
8Section
17. 70.05 (5) (a) 1. of the statutes is amended to read:
SB189-SSA1,5,119
70.05
(5) (a) 1. “Assessed value" means with respect to each taxation district
10the total values established under
ss. s. 70.32
and 70.34, but excluding
11manufacturing property subject to assessment under s. 70.995.
SB189-SSA1,18
12Section
18. 70.111 (28) of the statutes is created to read:
SB189-SSA1,5,1513
70.111
(28) Business and manufacturing personal property. (a)
Beginning
14with the property tax assessments as of January 1, 2022, all business and
15manufacturing personal property.
SB189-SSA1,5,1816
(b) A taxing jurisdiction may include the most recent valuation of personal
17property described under par. (a) that is located in the taxing jurisdiction for
18purposes of complying with debt limitations applicable to the jurisdiction.
SB189-SSA1,19
19Section 19
. 70.13 (3) of the statutes is repealed.
SB189-SSA1,20
20Section 20
. 70.13 (7) of the statutes is repealed.
SB189-SSA1,21
21Section 21
. 70.17 (1) of the statutes is amended to read:
SB189-SSA1,6,622
70.17
(1) Real property shall be entered in the name of the owner, if known to
23the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
24without any name. The person holding the contract or certificate of sale of any real
25property contracted to be sold by the state, but not conveyed, shall be deemed the
1owner for such purpose. The undivided real estate of any deceased person may be
2entered to the heirs of such person without designating them by name. The real
3estate of an incorporated company shall be entered in the same manner as that of an
4individual.
Improvements Except as provided in sub. (3), buildings, improvements,
5and fixtures on leased lands may be assessed either as real property or personal
6property.
SB189-SSA1,22
7Section 22
. 70.17 (3) of the statutes is created to read:
SB189-SSA1,6,238
70.17
(3) Beginning with the property tax assessments as of January 1, 2022,
9manufactured and mobile homes, not otherwise exempt from taxation under s.
1066.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
11improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
12on forest croplands, and buildings, improvements, and fixtures on managed forest
13lands shall be assessed as real property. If buildings, improvements, and fixtures,
14but not the underlying land, are leased to a person other than the landowner or if the
15buildings, improvements, and fixtures are owned by a person other than the
16landowner, the assessor may create a separate tax parcel for the buildings,
17improvements, and fixtures and assess the buildings, improvements, and fixtures as
18real property to the lessee or owner of the buildings, improvements, and fixtures.
19The assessor may also create a tax parcel for buildings, improvements, and fixtures
20on exempt lands, buildings, improvements, and fixtures on forest croplands, and
21buildings, improvements, and fixtures on managed forest lands and assess the
22buildings, improvements, and fixtures as real property to the lessee or owner of the
23buildings, improvements, and fixtures.
SB189-SSA1,23
24Section
23. 70.174 of the statutes is amended to read:
SB189-SSA1,7,5
170.174 Improvements on government-owned land. Improvements made
2by any person on land within this state owned by the United States
may shall be
3assessed
either as real
or personal property to the person making the same, if
4ascertainable, and otherwise to the occupant thereof or the person receiving benefits
5therefrom.