AB1048: Bill Text

AB1048,111 Section 111. 74.47 (3) (e) of the statutes is repealed.

AB1048,112 Section 112. 74.55 of the statutes is repealed.

AB1048,113 Section 113. 74.83 of the statutes is amended to read:

AB1048,37,21 74.83 Agreements. Any 1st class city may enter into agreements to pay delinquent state, county, metropolitan sewerage district, and technical college district real or personal property taxes, including accrued interest and penalties thereon, applicable to property located in that city at any stage in the proceedings for collection and enforcement of those taxes and thereafter collect and enforce those taxes, including interest and penalties on them, in its own name in accordance with any of the procedures or remedies applicable to the collection and enforcement of delinquent city, state, county, metropolitan sewerage district, and technical college district taxes under this chapter and ch. 75.

AB1048,114 Section 114. 74.87 (3) of the statutes is amended to read:

AB1048,38,8 74.87 (3) Optional payment schedule. The common council of a city may, by ordinance, permit payment in 10 equal installments, without interest, of general property taxes, special charges, and special assessments of the city, other than for special assessments for which no payment extension is allowed. Each installment shall be paid on or before the last day of each month from January through October. Taxes on personal property may be paid in installments under this subsection if, on or before January 31 of the year in which the tax becomes due, the taxpayer has first paid to the city treasurer taxes on personal property levied by all taxing jurisdictions other than the city. The amounts and time of payment of city general property taxes, special assessments and charges in the city tax roll shall be as provided in the charter of the city.

AB1048,115 Section 115. 76.69 of the statutes is repealed.

AB1048,116 Section 116. 77.84 (1) of the statutes is amended to read:

AB1048,38,18 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is designated open or closed under s. 77.83. The land shall be assessed and is subject to review under ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building, improvements, and fixtures on managed forest land is subject to taxation as personal real property under ch. 70.

AB1048,117 Section 117 . 79.095 (3) of the statutes is amended to read:

AB1048,39,6 79.095 (3) Review by department. The department shall adjust each rate reported under sub. (2) (b) to a full-value rate. The department shall review and correct the information submitted under sub. (2) (a), shall determine the full value of all of the property reported under sub. (2) (a) and of all the property under s. 70.995 (12r) and, on or before October 1, shall notify each taxing jurisdiction of the full value of the property that is exempt under s. 70.11 (39) and (39m) and that is located in the jurisdiction. The department shall adjust the full value that is reported to taxing jurisdictions under this subsection in the year after an error occurs or a value has been changed due to an appeal. All disputes between the department and municipalities about the value of the property reported under sub. (2) (a) or of the property under s. 70.995 (12r) shall be resolved by using the procedures under s. 70.995 (8).

AB1048,118 Section 118 . 79.096 (1) of the statutes is renumbered 79.096 (1) (a).

AB1048,119 Section 119 . 79.096 (1) (b) of the statutes is created to read:

AB1048,39,12 79.096 (1) (b) Beginning in 2023, the department of administration shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2021.

AB1048,120 Section 120 . 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.) and amended to read:

AB1048,39,17 79.096 (2) (a) (intro.) Each municipality shall report to the department of revenue, in the time and manner determined by the department, the all of the following:

AB1048,39,20 1. The amount of the property taxes levied on the items of personal property described under s. 70.111 (27) (b) for the property tax assessments as of January 1, 2017, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB1048,121 Section 121 . 79.096 (2) (a) 2. of the statutes is created to read:

AB1048,39,25 79.096 (2) (a) 2. The amount of the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2021, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB1048,122 Section 122. 79.096 (2) (c) of the statutes is created to read:

AB1048,40,5 79.096 (2) (c) If a municipality does not timely electronically file the report required by the department of revenue under par. (a), the following reductions will be made to the municipality's personal property aid distributed under sub. (1) (b) in 2023:

AB1048,40,6 1. Reduction of 50 percent, if not filed by June 30, 2022.

AB1048,40,8 2. Forfeiture of the municipality's aid under sub. (1) (b), if not filed by July 15, 2022.

AB1048,123 Section 123 . 79.096 (2) (d) of the statutes is created to read:

AB1048,40,13 79.096 (2) (d) If a municipality does not electronically file the report required by the department of revenue under par. (a) by July 15, 2022, the department may use the best information available to calculate the aid to distribute under sub. (1) (b) in 2023 to the applicable taxing jurisdictions.

AB1048,124 Section 124. 174.065 (3) of the statutes is amended to read:

AB1048,40,19 174.065 (3) Collection of delinquent dog license taxes. Delinquent dog license taxes may be collected in the same manner as in s. 74.55 and a civil action under ch. 799 for the collecting of personal property taxes, if the action is brought within 6 years after the January 1 of the year in which the taxes are required to be paid.

AB1048,125 Section 125. 815.18 (3) (intro.) of the statutes is amended to read:

AB1048,40,23 815.18 (3) Exempt property. (intro.) The debtor's interest in or right to receive the following property is exempt, except as specifically provided in this section and ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):

AB1048,126 Section 126 . 978.05 (6) (a) of the statutes is amended to read:

AB1048,41,13 978.05 (6) (a) Institute, commence or appear in all civil actions or special proceedings under and perform the duties set forth for the district attorney under ch. 980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4), 109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86, 946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and 938 as the judge may request and perform all appropriate duties and appear if the district attorney is designated in specific statutes, including matters within chs. 782, 976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority of the county board to designate, under s. 48.09 (5), that the corporation counsel provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6) or 938.09 (6), the district attorney as an appropriate person to represent the interests of the public under s. 48.14 or 938.14.

AB1048,127 Section 127. Initial applicability.

AB1048,41,25 (1) Assessments. The treatment of ss. 17.14 (1) (g), 33.01 (9) (a), (am), (ar) 1., and (b) 1., 60.85 (1) (f), (h) 1. c., and (o) and (5) (j), 66.0435 (3) (g), 66.1105 (2) (d) and (f) 1. c. and (5) (j), 66.1106 (1) (k) and (4) (e), 70.02, 70.043 (1) and (2), 70.05 (5) (a) 1., 70.17 (1), 70.174, 70.44 (1), 70.47 (15), 70.49 (2), 70.52, 70.53 (1) (a), 70.65 (2) (a) (intro.), 1., and 2. and (b) (intro.), 70.73 (1) (b), (c), and (d), 70.84, 70.855 (1) (intro.), (a), and (b), 70.995 (1) (a) and (b), (4), (5n), (7) (b), (8) (b) 1., (12) (a), and (12r), 73.06 (3), 74.05 (1), 74.09 (2), 74.11 (4), (6) (a), (10) (a) 1., (11) (a) and (b), and (12) (a) (intro.) and 1g., (b), and (d), 74.12 (6), (7) (a), (8) (a), (9) (a), (10) (a), and (11) (a) (intro.) and 1g., (b), and (d), 74.29 (2), 74.30 (1) (i) and (1m), 74.42, 74.47 (3) (e), 74,55, 74.83, 74.87 (3), 76.69, 77.84 (1), 79.095 (3), 815.18 (3) (intro.), and 978.05 (6) (a) first applies to the property tax assessments as of January 1, 2022.

AB1048,42,3 (2) Income taxes. The treatment of ss. 71.07 (5n) (a) 9. (intro.), a., and c. and (d) 2. and (6e) (a) 5. and 71.28 (5n) (a) 5. a. and d. and 9. (intro.), a., and c. and (d) 2. first applies to taxable years beginning after December 31, 2021.

AB1048,42,4 (End)