This is the preview version of the Wisconsin State Legislature site.
Please see http://docs.legis.wisconsin.gov for the production version.
Objections
Current law requires a person who files an objection to the assessment of the
person's manufacturing property to pay a $45 fee. The bill increases the filing fee to
$200.
License fees
Current law imposes license fees instead of property taxes on certain public
utilities. The fees are based, generally, on the value of a utility's property. Utilities
that are subject to the fees include light, heat, and power companies, pipeline
companies, and railroad companies. Each such company, other than a railroad
company, must file a report with DOR on or before May 1 of each year. DOR
determines the value of the company's property on or before September 15. A
railroad company must file its report on or before April 15 and its value is determined
on or before August 1. The bill changes the filing and determination dates for a
railroad company so that those dates are the same as those for other public utilities.
The bill also decreases the interest rate paid on refunds of license fees paid by
public utilities from 9 percent to 3 percent.
Board of review
Current law requires that at least one member of the board of review attend
DOR training within the two-year period beginning on the date of the board's first
meeting. The bill requires all members of the board of review to complete the

training each year, except that only one member needs to attend training in-person
each year.
Assessor certification
Current law requires a person applying for an assessor certification
examination to submit a $20 fee with the application. A person applying for a
renewal of an assessor certification pays a $20 recertification fee with the
application. The bill allows DOR to determine the amount of the fee for an assessor
certification examination on the basis of DOR's estimate of the actual cost to
administer and grade the examination, but the fee may not exceed $75. The bill also
allows DOR to determine the recertification fee.
Levy limit; joint fire departments
The property tax levy limit under current law does not apply to the amount that
a city, village, or town levies to pay for charges assessed by a joint fire department
or joint emergency medical services district if the current year increase in such
charges is equal to or less than the percentage change in the U.S. consumer price
index for all urban consumers, U.S. city average, as determined by the U.S.
Department of Labor, for the 12 months ending on September 30 of the year of the
levy, plus 2 percent. The bill modifies the consumer price index provision so that it
is for the 12 months ending on August 31 of the year of the levy.
Leasing property owned by a church or religious organization
Current law provides a property tax exemption for property owned by
educational associations and institutions, benevolent associations, churches,
religious associations, and certain nonprofit entities licensed by the Department of
Health Services. Leasing such property does not render the property taxable as long
as the lessor uses the leasehold income for maintenance or construction debt
retirement of the leased property. However, current law allows some leased property
to retain its exemption regardless of how the leasehold income is used. For example,
leasing a part of property that is owned and operated by a licensed nonprofit entity
as residential housing does not render the property taxable, regardless of how the
lessor uses the leasehold income.
Under this bill, leasing all or part of any property owned by a church or religious
organization to an educational association or institution that is also exempt from
taxation does not render the property taxable, regardless of how the lessor uses the
leasehold income.
INCOME tax
Disability income subtraction
Current law allows an individual with less than $20,200 of federal adjusted
gross income to claim a disability income subtraction on the individual's state tax
return, if the individual is under 65 years of age and retired on disability, and, when
the individual retired, was permanently and totally disabled. For a married couple
filing a joint return, each spouse may claim the credit if they meet the criteria and
their combined income is less than $25,400. The bill replaces an obsolete reference
to the federal Internal Revenue Code with the language used to determine the
claimant's eligibility that existed under the obsolete reference.

Homestead credit
Under current law, an individual who is under the age of 62 and who does not
have a disability must have earned income in order to claim the homestead credit.
However, current law does not define earned income for purposes of claiming the
credit. The bill defines “earned income” for purposes of claiming the homestead
credit as wages, salaries, tips, and other employee compensation that may be
included in federal adjusted gross income for the taxable year, plus the amount of net
earnings from self-employment.
Current law also requires individuals who wish to claim the homestead credit
to add certain disqualified losses to homestead income in order to determine
eligibility to claim the credit. However, the requirement does not apply to an
individual whose primary income is from farming and whose farming operation
generates less than $250,000 in the year to which the claim relates. The bill clarifies
that an individual's primary income is from farming if the individual's gross income
from farming for the year in which the claim relates is greater than 50 percent of the
individual's total gross income from all sources for that year.
Final audit determinations
Under current law, a taxpayer who receives a final audit determination from
the Internal Revenue Service has 90 days to report to DOR any changes or
corrections related to that determination. The bill increases the time for providing
that report to 180 days.
Historic rehabilitation credit
The bill modifies the procedure for transferring the historic rehabilitation tax
credit so that the person transferring the credit may file a claim for more than one
taxable year.
Internal Revenue Code
The bill adopts for state income and franchise tax purposes various provisions
of the federal Internal Revenue Code, including provisions modified by the 2021
Consolidated Appropriations Act.
Medical care insurance subtraction
The bill eliminates obsolete provisions related to the medical care insurance
subtraction for self-employed persons.
Payments from a retirement plan
Under current law, payments or distributions of $5,000 or less received each
year by an individual from a qualified retirement plan is exempt from income tax if
the individual is at least 65 years of age and has income of less than $15,000 if single
or filing a tax return as head of household or less than $30,000 if married. The bill
changes the exemption to a subtraction that the taxpayer can choose not to claim if
not claiming the subtraction would result in the taxpayer receiving a greater
homestead credit.
Sales tax
University of Wisconsin Hospitals and Clinics Authority
This bill provides a sales and use tax exemption for tangible personal property
sold to a construction contractor who transfers the property to the University of

Wisconsin Hospitals and Clinics Authority as part of constructing a facility for the
authority in this state. A similar exemption applies under current law to property
sold to a contractor who transfers the property to a local unit of government,
technical college district, or institution or campus of the University of Wisconsin
System. Under current law, a sale of tangible personal property directly to the
University of Wisconsin Hospitals and Clinics Authority is exempt from the sales
and use tax, but the exemption does not apply to a contractor who purchases tangible
personal property on the authority's behalf.
Property transferred with services
Current law provides that persons providing landscaping, printing,
fabricating, processing, or photographic services or performing services to tangible
personal property may purchase for resale, without paying the sales tax, items that
the person will transfer to a customer in conjunction with providing a service that
is subject to the sales tax. The bill provides that the exemption applies regardless
of whether the service is taxable.
Nonprofit organizations
The bill modifies the sales and use tax exemption for churches, religious
organizations, and certain nonprofit organizations to conform with DOR's current
practice with regard to the administration of the exemption. The bill provides that
the exemption applies to organizations that are exempt from federal taxation under
section 501 (c) (3) of the Internal Revenue Code and have received a determination
letter for the Internal Revenue Service. The bill also provides that the exemption
applies to churches and religious organizations that meet the requirements of
section 501 (c) (3) of the Internal Revenue Code, but are not required to apply for or
obtain tax-exempt status from the IRS.
Out-of-state retailer
Under current law, an out-of-state retailer that has annual gross sales into this
state in excess of $100,000 or 200 or more annual separate sales transactions into
this state must register with DOR and collect the sales tax on those sales and
transactions. The determination of the annual gross sales and transactions is based
on the retailer's taxable year for federal income tax purposes.
Under the bill, an out-of-state retailer that has annual gross sales into this
state in excess of $100,000 in the previous or current calendar year must register
with DOR and collect the sales tax on those sales.
Disclosure to state auditor
The bill allows the state auditor and Legislative Audit Bureau to examine sales
and use tax returns and related documents to the extent necessary for the LAB to
carry out its duties.
Other
Payments from counties to towns
Under current law, during the period beginning on the third Monday of March
and ending 10 days after the annual town meeting, a county treasurer may not pay
to a town treasurer any money that belongs to the town and that is in the hands of

the county treasurer except upon a written order of the town board. The bill
eliminates this restriction.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB2-SSA1,1 1Section 1. 48.561 (3) (a) 3. of the statutes is amended to read:
SB2-SSA1,7,32 48.561 (3) (a) 3. Through a deduction of $20,101,300 from any state payment
3due that county under s. 79.035, 79.04, or 79.08 79.02 (1), as provided in par. (b).
SB2-SSA1,2 4Section 2. 48.561 (3) (b) of the statutes is amended to read:
SB2-SSA1,7,165 48.561 (3) (b) The department of administration shall collect the amount
6specified in par. (a) 3. from a county having a population of 750,000 or more by
7deducting all or part of that amount from any state payment due that county under
8s. 79.035, 79.04, or 79.08 79.02 (1). The department of administration shall notify
9the department of revenue, by September 15 of each year, of the amount to be
10deducted from the state payments due under s. 79.035, 79.04, or 79.08 79.02 (1). The
11department of administration shall credit all amounts collected under this
12paragraph to the appropriation account under s. 20.437 (1) (kw) and shall notify the
13county from which those amounts are collected of that collection. The department
14may not expend any moneys from the appropriation account under s. 20.437 (1) (cx)
15for providing services to children and families under s. 48.48 (17) until the amounts
16in the appropriation account under s. 20.437 (1) (kw) are exhausted.
SB2-SSA1,3 17Section 3 . 59.25 (3) (i) of the statutes is amended to read:
SB2-SSA1,8,518 59.25 (3) (i) Make annually, on the 3rd Monday of March, a certified statement,
19and forward the statement to each municipal clerk in the county, showing the
20amount of money paid from the county treasury during the year next preceding to
21each municipal treasurer in the county. The statement shall specify the date of each

1payment, the amount thereof and the account upon which the payment was made.
2It shall be unlawful for any county treasurer to pay to the treasurer of any town any
3money in the hands of the county treasurer belonging to the town from the 3rd
4Monday of March until 10 days after the annual town meeting except upon the
5written order of the town board.
SB2-SSA1,4 6Section 4. 66.0602 (3) (h) 2. a. of the statutes is amended to read:
SB2-SSA1,8,137 66.0602 (3) (h) 2. a. The total charges assessed by the joint fire department or
8the joint emergency medical services district for the current year increase, relative
9to the total charges assessed by the joint fire department or the joint emergency
10medical services district for the previous year, by a percentage that is less than or
11equal to the percentage change in the U.S. consumer price index for all urban
12consumers, U.S. city average, as determined by the U.S. department of labor, for the
1312 months ending on September 30 August 31 of the year of the levy, plus 2 percent.
SB2-SSA1,5 14Section 5. 66.0602 (6) (a) of the statutes is amended to read:
SB2-SSA1,8,1715 66.0602 (6) (a) Reduce the amount of county and municipal aid payments the
16payment
to the political subdivision under s. 79.035 79.02 (1) in the following year
17by an amount equal to the amount of the penalized excess.
SB2-SSA1,6 18Section 6. 66.0602 (6) (b) of the statutes is amended to read:
SB2-SSA1,8,2019 66.0602 (6) (b) Ensure that the amount of any reductions in county and
20municipal aid
payments under par. (a) lapses to the general fund.
SB2-SSA1,7 21Section 7. 66.1105 (6m) (d) 4. of the statutes is amended to read:
SB2-SSA1,9,422 66.1105 (6m) (d) 4. If an annual report is not timely filed under par. (c), the
23department of revenue shall notify the city that the report is past due. If the city does
24not file the report within 60 days of the date on the notice, except as provided in this
25subdivision, the department shall charge the city a fee of $100 per day for each day

1that the report is past due, up to a maximum penalty of $6,000 per report. If the city
2does not pay within 30 days of issuance, the department of revenue shall reduce and
3withhold the amount of the shared revenue payments to the city under subch. I of
4ch. 79
s. 79.02 (1), in the following year, by an amount equal to the unpaid penalty.
SB2-SSA1,8 5Section 8 . 70.11 (4) (b) 3. of the statutes is created to read:
SB2-SSA1,9,96 70.11 (4) (b) 3. Leasing all or part of property described in par. (a) that is owned
7by a church or religious association or institution to an educational association or
8institution exempt under par. (a) does not render the property taxable, regardless of
9how the lessor uses the leasehold income.
SB2-SSA1,9 10Section 9. 70.46 (4) of the statutes is amended to read:
SB2-SSA1,9,1911 70.46 (4) No board of review may be constituted unless it includes at least one
12voting member who, within 2 years of the board's first meeting, has attended
all
13members complete in each year
a training session under s. 73.03 (55) and unless that
14member is the municipality's chief executive officer or that officer's designee
. All but
15one member of the board may satisfy the training requirement under this subsection
16by participating in the training electronically. At least one member shall attend
17training in-person each year
. The municipal clerk shall provide an affidavit to the
18department of revenue stating whether the requirement under this subsection has
19been fulfilled.
SB2-SSA1,10 20Section 10. 70.855 (4) (b) of the statutes is amended to read:
SB2-SSA1,9,2521 70.855 (4) (b) If the department of revenue does not receive the fee imposed on
22a municipality under par. (a) by March 31 of the year following the department's
23determination under sub. (2) (b), the department shall reduce the distribution made
24to the municipality under s. 79.02 (2) (b) (1) by the amount of the fee and shall
25transfer that amount to the appropriation under s. 20.566 (2) (ga).
SB2-SSA1,11
1Section 11. 70.995 (8) (c) 1. of the statutes is amended to read:
SB2-SSA1,10,162 70.995 (8) (c) 1. All objections to the amount, valuation, taxability, or change
3from assessment under this section to assessment under s. 70.32 (1) of property shall
4be first made in writing on a form prescribed by the department of revenue that
5specifies that the objector shall set forth the reasons for the objection, the objector's
6estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's
7estimate of the correct assessment. An objection shall be filed with the state board
8of assessors within the time prescribed in par. (b) 1. A $45 $200 fee shall be paid when
9the objection is filed unless a fee has been paid in respect to the same piece of property
10and that appeal has not been finally adjudicated. The objection is not filed until the
11fee is paid. Neither the state board of assessors nor the tax appeals commission may
12waive the requirement that objections be in writing. Persons who own land and
13improvements to that land may object to the aggregate value of that land and
14improvements to that land, but no person who owns land and improvements to that
15land may object only to the valuation of that land or only to the valuation of
16improvements to that land.
SB2-SSA1,12 17Section 12. 70.995 (8) (d) of the statutes is amended to read:
SB2-SSA1,11,518 70.995 (8) (d) A municipality may file an objection with the state board of
19assessors to the amount, valuation, or taxability under this section or to the change
20from assessment under this section to assessment under s. 70.32 (1) of a specific
21property having a situs in the municipality, whether or not the owner of the specific
22property in question has filed an objection. Objection shall be made on a form
23prescribed by the department and filed with the board within the time prescribed in
24par. (b) 1. If the person assessed files an objection and the municipality affected does
25not file an objection, the municipality affected may file an appeal to that objection

1within 15 days after the person's objection is filed. A $45 $200 filing fee shall be paid
2when the objection is filed unless a fee has been paid in respect to the same piece of
3property and that appeal has not been finally adjudicated. The objection is not filed
4until the fee is paid. The board shall forthwith notify the person assessed of the
5objection filed by the municipality.
SB2-SSA1,13 6Section 13 . 70.995 (14) (b) of the statutes is amended to read:
SB2-SSA1,11,107 70.995 (14) (b) If the department of revenue does not receive the fee imposed
8on a municipality under par. (a) by March 31 of each year, the department shall
9reduce the distribution made to the municipality under s. 79.02 (2) (b) (1) by the
10amount of the fee.
SB2-SSA1,14 11Section 14 . 71.01 (6) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
SB2-SSA1,15 12Section 15 . 71.01 (6) (j) 3. m. of the statutes is created to read:
SB2-SSA1,11,1413 71.01 (6) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
14division U of P.L. 115-141.
SB2-SSA1,16 15Section 16 . 71.01 (6) (j) 3. n. of the statutes is created to read:
SB2-SSA1,11,1716 71.01 (6) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
17of division O of P.L. 116-94.
SB2-SSA1,17 18Section 17 . 71.01 (6) (k) 3. of the statutes is amended to read:
SB2-SSA1,11,2419 71.01 (6) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
20not include amendments to the federal Internal Revenue Code enacted after
21December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
2211025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; sections
23101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; and section
24102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94
.
SB2-SSA1,18 25Section 18 . 71.01 (6) (L) 1. of the statutes is amended to read:
SB2-SSA1,12,5
171.01 (6) (L) 1. For taxable years beginning after December 31, 2017, and
2before January 1, 2021,
for individuals and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, “Internal Revenue Code" means the federal
4Internal Revenue Code as amended to December 31, 2017, except as provided in
5subds. 2. and 3. and s. 71.98 and subject to subd. 4.
SB2-SSA1,19 6Section 19 . 71.01 (6) (L) 3. of the statutes is amended to read:
SB2-SSA1,12,177 71.01 (6) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
8not include amendments to the federal Internal Revenue Code enacted after
9December 31, 2017, except that “Internal Revenue Code” includes sections 40307,
1040413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
11401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
12115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
13110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
141302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94;

15sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
16division A of P.L. 116-136; and sections 208, 209, and 214 of division EE and sections
17277, 280, and 285 of division N of P.L. 116-260
.
SB2-SSA1,20 18Section 20 . 71.01 (6) (L) 4. of the statutes is amended to read:
SB2-SSA1,12,2419 71.01 (6) (L) 4. For purposes of this paragraph, the provisions of federal public
20laws that directly or indirectly affect the Internal Revenue Code, as defined in this
21paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
22except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
2313306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
24first apply for taxable years beginning after December 31, 2017
.
SB2-SSA1,21 25Section 21 . 71.01 (6) (m) of the statutes is created to read:
SB2-SSA1,13,5
171.01 (6) (m) 1. For taxable years beginning after December 31, 2020, for
2individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
3reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code
4as amended to December 31, 2020, except as provided in subds. 2. and 3. and s. 71.98
5and subject to subd. 4.
SB2-SSA1,14,56 2. For purposes of this paragraph, “Internal Revenue Code” does not include
7the following provisions of federal public laws for taxable years beginning after
8December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
9106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
10109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
11P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
12110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
1315351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
14312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
151501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
16111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
17111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
18411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
19P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
20171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
2113201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
2213801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
2314221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
2440306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
25sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),

1(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
2115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L. 116-94;
3sections 2304 and 2306 of P.L. 116-136; and sections 101, 111, 114, 115, 116, 118 (a)
4and (d), 133, 137, 138, 202, 210, 211, and 213 of division EE and sections 276 and 278
5of division N of P.L. 116-260.
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