This is the preview version of the Wisconsin State Legislature site.
Please see http://docs.legis.wisconsin.gov for the production version.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
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:
AB641,1 1Section 1. 16.5185 (3) of the statutes is created to read:
AB641,3,62 16.5185 (3) On December 30, 2022, the secretary shall transfer from the
3general fund to the transportation fund $9,000,000. On December 30, 2023, and on
4each December 30 thereafter, the secretary shall transfer from the general fund to
5the transportation fund an amount equal to the amount transferred under this
6subsection in the previous fiscal year, increased by 1.25 percent
AB641,2 7Section 2. 20.835 (1) (em) of the statutes, as created by 2021 Wisconsin Act 58,
8is repealed.
AB641,3 9Section 3. 60.85 (1) (f) of the statutes is repealed.
AB641,4 10Section 4. 60.85 (1) (h) 1. c. of the statutes is amended to read:
AB641,3,1411 60.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
12resulting from the sale or lease as lessor by the town of real or personal property
13within a tax incremental district for consideration which is less than its cost to the
14town.
AB641,5 15Section 5. 60.85 (1) (o) of the statutes is amended to read:
AB641,3,1716 60.85 (1) (o) “Taxable property" means all real and personal taxable property
17located in a tax incremental district.
AB641,6 18Section 6. 60.85 (5) (j) of the statutes is created to read:
AB641,4,7
160.85 (5) (j) Upon receiving a written application from the town clerk, in a form
2prescribed by the department of revenue, the department shall recalculate the base
3value of a tax incremental district affected by 2021 Wisconsin Act .... (this act) to
4remove the value of the personal property. An application received under this
5paragraph no later than October 31 is effective in the year following the year in which
6the application is made. An application received after October 31 is effective in the
72nd year following the year in which the application is made.
AB641,7 8Section 7. 66.0435 (3) (g) of the statutes is amended to read:
AB641,4,119 66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall
10be treated as a default in payment of personal property tax and is subject to all
11procedures and penalties applicable under chs. 70 and 74.
AB641,8 12Section 8. 66.1105 (2) (d) of the statutes is repealed.
AB641,9 13Section 9. 66.1105 (2) (f) 1. c. of the statutes is amended to read:
AB641,4,1614 66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
15resulting from the sale or lease as lessor by the city of real or personal property within
16a tax incremental district for consideration which is less than its cost to the city.
AB641,10 17Section 10. 66.1105 (5) (j) of the statutes is created to read:
AB641,4,2418 66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
19form prescribed by the department of revenue, the department shall recalculate the
20base value of a tax incremental district affected by 2021 Wisconsin Act .... (this act)
21to remove the value of the personal property. An application received under this
22paragraph no later than October 31 is effective in the year following the year in which
23the application is made. An application received after October 31 is effective in the
242nd year following the year in which the application is made.
AB641,11 25Section 11. 66.1106 (1) (k) of the statutes is amended to read:
AB641,5,2
166.1106 (1) (k) “Taxable property" means all real and personal taxable property
2located in an environmental remediation tax incremental district.
AB641,12 3Section 12. 66.1106 (4) (e) of the statutes is created to read:
AB641,5,114 66.1106 (4) (e) Upon receiving a written application from the clerk of a political
5subdivision, in a form prescribed by the department, the department shall
6recalculate the base value of a tax incremental district affected by 2021 Wisconsin
7Act .... (this act) to remove the value of the personal property, as defined in s. 66.1105.
8An application received under this paragraph no later than October 31 is effective
9in the year following the year in which the application is made. An application
10received after October 31 is effective in the 2nd year following the year in which the
11application is made.
AB641,13 12Section 13. 70.04 (1r) of the statutes is amended to read:
AB641,5,1813 70.04 (1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and
14lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at
15home or abroad; ferry boats, including the franchise for running the same; ice cut and
16stored for use, sale, or shipment; beginning May 1, 1974, and manufacturing
17machinery and equipment as defined in s. 70.11 (27), and entire property of
18companies defined in s. 76.28 (1), located entirely within one taxation district
.
AB641,14 19Section 14. 70.043 of the statutes is amended to read:
AB641,6,2 2070.043 Mobile homes, recreational mobile homes, and manufactured
21homes.
(1) A mobile home, as defined in s. 101.91 (10), a recreational mobile home,
22as defined in s. 66.0435 (1) (hm),
or a manufactured home, as defined in s. 101.91 (2),
23is an improvement to real property if it is connected to utilities and is set upon a
24foundation upon land which is owned by the mobile home, recreational mobile home,
25or manufactured home owner. In this section, a mobile home, recreational mobile

1home,
or manufactured home is “set upon a foundation" if it is off its wheels and is
2set upon some other support.
AB641,6,8 3(2) A mobile home, as defined in s. 101.91 (10), a recreational mobile home, as
4defined in s. 66.0435 (1) (hm),
or a manufactured home, as defined in s. 101.91 (2),
5is personal property if the land upon which it is located is not owned by the mobile
6home, recreational mobile home, or manufactured home owner or if the mobile home,
7recreational mobile home,
or manufactured home is not set upon a foundation or
8connected to utilities.
AB641,15 9Section 15. 70.05 (5) (a) 1. of the statutes is amended to read:
AB641,6,1210 70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
11the total values established under ss. s. 70.32 and 70.34, but excluding
12manufacturing property subject to assessment under s. 70.995.
AB641,16 13Section 16. 70.10 of the statutes is amended to read:
AB641,6,22 1470.10 Assessment, when made, exemption. The assessor shall assess all
15real and personal taxable property as of the close of January 1 of each year. Except
16in cities of the 1st class and 2nd class cities that have a board of assessors under s.
1770.075, the assessment shall be finally completed before the first Monday in April.
18All real property conveyed by condemnation or in any other manner to the state, any
19county, city, village or town by gift, purchase, tax deed or power of eminent domain
20before January 2 in such year shall not be included in the assessment. Assessment
21of manufacturing property subject to s. 70.995 shall be made according to that
22section.
AB641,17 23Section 17. 70.11 (42) of the statutes is repealed.
AB641,18 24Section 18. 70.1105 (1) of the statutes is amended to read:
AB641,7,8
170.1105 (1) Property that is exempt under s. 70.11 and that is used in part in
2a trade or business for which the owner of the property is subject to taxation under
3sections 511 to 515 of the internal revenue code, as defined in s. 71.22 (4m), shall be
4assessed for taxation, unless otherwise exempt under this chapter, at that portion
5of the fair market value of the property that is attributable to the part of the property
6that is used in the unrelated trade or business. This section does not apply to
7property that is leased by an exempt organization to another person or to property
8that is exempt under s. 70.11 (34).
AB641,19 9Section 19. 70.1105 (2) of the statutes is repealed.
AB641,20 10Section 20. 70.111 (19) (b) of the statutes is amended to read:
AB641,7,1611 70.111 (19) (b) Recreational mobile homes, as defined in s. 66.0435 (1) (hm),
12that are personal property under s. 70.043 (2) and recreational vehicles, as defined
13in s. 340.01 (48r). The exemption under this paragraph also applies to steps and a
14platform, not exceeding 50 square feet, that lead to a doorway of a recreational mobile
15home or a recreational vehicle, but does not apply to any other addition, attachment,
16deck, or patio.
AB641,21 17Section 21. 70.111 (28) of the statutes is created to read:
AB641,7,2118 70.111 (28) Personal property. (a) Beginning with the property tax
19assessments applicable to the January 1, 2022, assessment year, personal property,
20as defined under s. 70.04, including steam and other vessels, furniture, and
21equipment.
AB641,7,2222 (b) The exemption under par. (a) does not apply to all of the following:
AB641,7,2323 1. Property qualifying as real property under s. 70.03.
AB641,7,2524 2. Off-premises advertising signs defined as personal property under s. 70.04
25(3).
AB641,8,1
13. Property assessed as real property under s. 70.17 (3).
AB641,8,22 4. Property subject to taxation under s. 76.025 (2).
AB641,8,53 (c) A taxing jurisdiction may include the most recent valuation of personal
4property described under par. (a) that is located in the taxing jurisdiction for
5purposes of complying with debt limitations applicable to the jurisdiction.
AB641,22 6Section 22. 70.13 (1) of the statutes is amended to read:
AB641,8,137 70.13 (1) All For assessments made before January 1, 2022, all personal
8property shall be assessed in the assessment district where the same is located or
9customarily kept except as otherwise specifically provided. Personal property in
10transit within the state on the first day of January shall be assessed in the district
11in which the same is intended to be kept or located, and personal property having no
12fixed location shall be assessed in the district where the owner or the person in charge
13or possession thereof resides, except as provided in sub. (5).
AB641,23 14Section 23. 70.13 (2) of the statutes is amended to read:
AB641,8,2115 70.13 (2) Saw For assessments made before January 1, 2022, saw logs or timber
16in transit, which are to be sawed or manufactured in any mill in this state, shall be
17deemed located and shall be assessed in the district in which such mill is located.
18Saw logs or timber shall be deemed in transit when the same are being transported
19either by water or rail, but when such logs or timber are banked, decked, piled or
20otherwise temporarily stored for transportation in any district, they shall be deemed
21located, and shall be assessed in such district.
AB641,24 22Section 24. 70.13 (3) of the statutes is amended to read:
AB641,9,1023 70.13 (3) On For assessments made before January 1, 2022, on or before the
24tenth day of January in each year the owner of logs or timber in transit shall furnish
25the assessor of the district in which the mill at which the logs or timber will be sawed

1or manufactured is located a verified statement of the amount, character and value
2of all the logs and timber in transit on the first day of January preceding, and the
3owner of the logs or timber shall furnish to the assessor of the district in which the
4logs and timber were located on the first day of January preceding, a like verified
5statement of the amount, character and value thereof. Any assessment made in
6accordance with the owner's statement shall be valid and binding on the owner
7notwithstanding any subsequent change as to the place where the same may be
8sawed or manufactured. If the owner of the logs or timber shall fail or refuse to
9furnish the statement herein provided for, or shall intentionally make a false
10statement, that owner shall be subject to the penalties prescribed by s. 70.36.
AB641,25 11Section 25. 70.13 (7) of the statutes is amended to read:
AB641,9,2512 70.13 (7) Saw For assessments made before January 1, 2022, saw logs or timber
13removed from public lands during the year next preceding the first day of January
14or having been removed from such lands and in transit therefrom on the first day of
15January, shall be deemed located and assessed in the assessment district wherein
16such public lands are located and shall be assessed in no other assessment district.
17Saw logs or timber shall be deemed in transit when the same are being transported.
18On or before January 10 in each year the owner of such logs or timber shall furnish
19the assessor of the assessment district wherein they are assessable a verified
20statement of the amount, character and value of all such logs and timber. If the
21owner of any such logs or timber shall fail or refuse to furnish such statement or shall
22intentionally make a false statement, he or she is subject to the penalties prescribed
23by s. 70.36. This subsection shall supersede any provision of law in conflict
24therewith. The term “owner" as used in this subsection is deemed to mean the person
25owning the logs or timber at the time of severing. “Public lands" as used in this

1subsection shall mean lands owned by the United States of America, the state of
2Wisconsin or any political subdivision of this state.
AB641,26 3Section 26. 70.15 (2) of the statutes is amended to read:
AB641,10,154 70.15 (2) The owner of any steam vessel, barge, boat, or other water craft,
5hailing from any port of this state, “and so employed regularly in interstate traffic,"
6desiring to comply with the terms of this section, shall annually, on or before the first
7day of January, file with the clerk of such town, village, or city a verified statement,
8in writing, containing the name, port of hail, tonnage, and name of owner of such
9steam vessel, barge, boat, or other water craft, and shall thereupon pay into the said
10treasury of such town, village, or city a sum equal to one cent per net ton of the
11registered tonnage of said vessel, and the treasurer shall thereupon issue a receipt.
12All vessels, boats, or other water craft not regularly employed in interstate traffic
13and all private yachts or pleasure boats belonging to inhabitants of this state,
14whether at home or abroad, shall be taxed as personal property for taxes levied before
15January 1, 2022
.
AB641,27 16Section 27. 70.17 (1) of the statutes is amended to read:
AB641,10,2517 70.17 (1) Real property shall be entered in the name of the owner, if known to
18the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
19without any name. The person holding the contract or certificate of sale of any real
20property contracted to be sold by the state, but not conveyed, shall be deemed the
21owner for such purpose. The undivided real estate of any deceased person may be
22entered to the heirs of such person without designating them by name. The real
23estate of an incorporated company shall be entered in the same manner as that of an
24individual. Improvements on leased lands may be assessed either as real property
25or personal property.
AB641,28
1Section 28. 70.17 (3) of the statutes is created to read:
AB641,11,32 70.17 (3) Beginning with the property tax assessments applicable to the
3January 1, 2022, assessment year, the following shall be assessed as real property:
AB641,11,54 (a) Manufactured and mobile homes under s. 70.043 (1) or (2), not otherwise
5exempt from taxation under this chapter.
AB641,11,66 (b) Advertising signs, buildings, improvements, and fixtures on leased lands.
AB641,11,107 (c) Buildings, improvements, and fixtures on exempt lands, not otherwise
8exempt from taxation under this chapter. The assessor may create an assessor's plat
9under s. 70.27 for the assessment of taxable buildings, improvements, and fixtures
10on land not subject to taxation.
AB641,11,1111 (d) Buildings, improvements, and fixtures on forest croplands.
AB641,11,1212 (e) Buildings, improvements, and fixtures on managed forest lands.
AB641,29 13Section 29. 70.174 of the statutes is amended to read:
AB641,11,18 1470.174 Improvements on government-owned land. Improvements made
15by any person on land within this state owned by the United States may shall be
16assessed either as real or personal property to the person making the same, if
17ascertainable, and otherwise to the occupant thereof or the person receiving benefits
18therefrom
as provided under s. 70.17 (3).
AB641,30 19Section 30. 70.18 of the statutes is amended to read:
AB641,12,7 2070.18 Personal property, to whom assessed. (1) Personal For assessments
21made before January 1, 2022, personal
property shall be assessed to the owner
22thereof, except that when it is in the charge or possession of some person other than
23the owner it may be assessed to the person so in charge or possession of the same.
24Telegraph and telephone poles, posts, railroad ties, lumber, and all other
25manufactured forest products shall be deemed to be in the charge or possession of the

1person in occupancy or possession of the premises upon which the same shall be
2stored or piled, and the same shall be assessed to such person, unless the owner or
3some other person residing in the same assessment district, shall be actually and
4actively in charge and possession thereof, in which case it shall be assessed to such
5resident owner or other person so in actual charge or possession; but nothing
6contained in this subsection shall affect or change the rules prescribed in s. 70.13
7respecting the district in which such property shall be assessed.
AB641,12,13 8(2) Goods For assessments made before January 1, 2022, goods, wares, and
9merchandise in storage in a commercial storage warehouse or on a public wharf shall
10be assessed to the owner thereof and not to the warehouse or public wharf, if the
11operator of the warehouse or public wharf furnishes to the assessor the names and
12addresses of the owners of all goods, wares, and merchandise not exempt from
13taxation.
AB641,31 14Section 31. 70.19 of the statutes is amended to read:
AB641,12,24 1570.19 Assessment, how made; liability and rights of representative. (1)
16When For assessments made before January 1, 2022, when personal property is
17assessed under s. 70.18 (1) to a person in charge or possession of the personal
18property other than the owner, the assessment of that personal property shall be
19entered upon the assessment roll separately from the assessment of that person's
20own personal property, adding to the person's name upon the tax roll words briefly
21indicating that the assessment is made to the person as the person in charge or
22possession of the property. The failure to enter the assessment separately or to
23indicate the representative capacity or other relationship of the person assessed
24shall not affect the validity of the assessment.
AB641,13,15
1(2) The For assessments made before January 1, 2022, the person assessed
2under sub. (1) and s. 70.18 (1) is personally liable for the tax on the property. The
3person assessed under sub. (1) and s. 70.18 (1) has a personal right of action against
4the owner of the property for the amount of the taxes; has a lien for that amount upon
5the property with the rights and remedies for the preservation and enforcement of
6that lien as provided in ss. 779.45 and 779.48; and is entitled to retain possession of
7the property until the owner of the property pays the tax on the property or
8reimburses the person assessed for the tax. The lien and right of possession relate
9back and exist from the time that the assessment is made, but may be released and
10discharged by giving to the person assessed such undertaking or other indemnity as
11the person accepts or by giving the person assessed a bond in the amount and with
12the sureties as is directed and approved by the circuit court of the county in which
13the property is assessed, upon 8 days' notice to the person assessed. The bond shall
14be conditioned to hold the person assessed free and harmless from all costs, expense,
15liability, or damage by reason of the assessment.
AB641,32 16Section 32. 70.20 of the statutes is amended to read:
AB641,14,5 1770.20 Owner's liability when personalty assessed to another; action to
18collect.
(1) When For assessments made before January 1, 2022, when personal
19property shall be assessed to some person in charge or possession thereof, other than
20the owner, such owner as well as the person so in charge or possession shall be liable
21for the taxes levied pursuant to such assessment; and the liability of such owner may
22be enforced in a personal action as for a debt. Such action may be brought in the name
23of the town, city or village in which such assessment was made, if commenced before
24the time fixed by law for the return of delinquent taxes, by direction of the treasurer
25or tax collector of such town, city or village. If commenced after such a return, it shall

1be brought in the name of the county or other municipality to the treasurer or other
2officer of which such return shall be made, by direction of such treasurer or other
3officer. Such action may be brought in any court of this state having jurisdiction of
4the amount involved and in which jurisdiction may be obtained of the person of such
5owner or by attachment of the property of such owner.
AB641,14,15 6(2) The For assessments made before January 1, 2022, the remedy of
7attachment may be allowed in such action upon filing an affidavit of the officer by
8whose direction such action shall be brought, showing the assessment of such
9property in the assessment district, the amount of tax levied pursuant thereto, that
10the defendant was the owner of such property at the time as of which the assessment
11thereof was made, and that such tax remains unpaid in whole or in part, and the
12amount remaining unpaid. The proceedings in such actions and for enforcement of
13the judgment obtained therein shall be the same as in ordinary actions for debt as
14near as may be, but no property shall be exempt from attachment or execution issued
15upon a judgment against the defendant in such action.
AB641,15,2 16(3) The For assessments made before January 1, 2022 and taxes levied before
17January 1, 2022, the
assessment and tax rolls in which such assessment and tax
18shall be entered shall be prima facie evidence of such assessment and tax and of the
19justice and regularity thereof; and the same, with proof of the ownership of such
20property by the defendant at the time as of which the assessment was made and of
21the nonpayment of such tax, shall be sufficient to establish the liability of the
22defendant. Such liability shall not be affected and such action shall not be defeated
23by any omission or irregularity in the assessment or tax proceedings not affecting the
24substantial justice and equity of the tax. The provisions of this section shall not

1impair or affect the remedies given by other provisions of law for the collection or
2enforcement of such tax against the person to whom the property was assessed.
AB641,33 3Section 33. 70.21 (1) of the statutes is amended to read:
AB641,15,84 70.21 (1) Except For assessments made before January 1, 2022, except as
5provided in sub. (2), the personal property of a partnership may be assessed in the
6names of the persons composing the partnership, so far as known or in the firm name
7or title under which the partnership business is conducted, and each partner shall
8be liable for the taxes levied on the partnership's personal property.
AB641,34 9Section 34. 70.21 (1m) (intro.) of the statutes is amended to read:
AB641,15,1210 70.21 (1m) (intro.) Undistributed For assessments made before January 1,
112022, undistributed
personal property belonging to the estate of a decedent shall be
12assessed as follows:
AB641,35 13Section 35. 70.21 (2) of the statutes is amended to read:
AB641,15,1714 70.21 (2) The For assessments made before January 1, 2022, the personal
15property of a limited liability partnership shall be assessed in the name of the
16partnership, and each partner shall be liable for the taxes levied thereon only to the
17extent permitted under s. 178.0306.
AB641,36 18Section 36. 70.22 (1) of the statutes is amended to read:
AB641,16,519 70.22 (1) In For assessments made before January 1, 2022, in case one or more
20of 2 or more personal representatives or trustees of the estate of a decedent who died
21domiciled in this state are not residents of the state, the taxable personal property
22belonging to the estate shall be assessed to the personal representatives or trustees
23residing in this state. In case there are 2 or more personal representatives or trustees
24of the same estate residing in this state, but in different taxation districts, the
25assessment of the taxable personal property belonging to the estate shall be in the

1names of all of the personal representatives or trustees of the estate residing in this
2state. In case no personal representative or trustee resides in this state, the taxable
3personal property belonging to the estate may be assessed in the name of the
4personal representative or trustee, or in the names of all of the personal
5representatives or trustees if there are more than one, or in the name of the estate.
AB641,37 6Section 37. 70.22 (2) (a) of the statutes is amended to read:
AB641,16,117 70.22 (2) (a) The For taxes levied before January 1, 2022, the taxes imposed
8pursuant to an assessment under sub. (1) may be enforced as a claim against the
9estate, upon presentation of a claim for the taxes by the treasurer of the taxation
10district to the court in which the proceedings for the probate of the estate are
11pending. Upon due proof, the court shall allow and order the claim to be paid.
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