Wisconsin Legislature: Property tax

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property damageProperty damage, see Damage (to property)

property insuranceProperty insurance, see Insurance — Miscellaneous

property taxProperty tax

Aids in lieu of property taxes [A.Sub.Amdt.2: Sec. 239-242, 9337 (2)] - AB68

Assistance to households and property owners from certain federal moneys based on property taxes - AB232

Assistance to households and property owners from certain federal moneys based on property taxes - SB279

BCPL payments in lieu of taxes: specific appropriation created [Sec. 489, 490] [original bill only] - AB68

BCPL payments in lieu of taxes: specific appropriation created [Sec. 489, 490] - SB111

BCPL payments in lieu of taxes sum sufficient appropriation [A.Sub.Amdt.2: Sec. 87, 164] - AB68

Claim to recover property taxes: exception to timely payment requirement for taxes due and payable in 2021 [removed by S.Sub.Amdt.1 and restored by A.Amdt.1 to S.Sub.Amdt.1] - AB1

“Environmental pollution” definition modified for purposes of an ERTID - AB517

“Environmental pollution” definition modified for purposes of an ERTID [S.Sub.Amdt.1: further revisions] - SB518

Extension of certain approvals for construction projects and plats or certified survey maps; uniform dwelling code and occupancy permit provisions; waiving interest and penalties on late property tax installment payments, excessive payment and recovery claims provisions - AB247

Flood loss grant program created re loss of property tax revenue to cities and villages, FEMA provision - AB866

Flood loss grant program created re loss of property tax revenue to cities and villages, FEMA provision - SB813

Gibraltar, Town of, authorized to create TIDs in the same manner as a city or village [A.Amdt.1: conditions added] - AB914

Gibraltar, Town of, authorized to create TIDs in the same manner as a city or village - SB907

Late property tax payments: municipalities allowed to waive interest and penalties on taxes payable in 2021; conditions and county provisions [removed by S.Sub.Amdt.1 and restored by A.Amdt.1 to S.Sub.Amdt.1] - AB1

Local housing investment fund program: municipalities allowed to establish; DOA appendix report - AB609

MFL program changes re eligibility, material change to law, withdrawal taxes and fees, small land sales, large ownerships, leasing, and cutting [A.Amdt.1: cutting provision removed] - AB909

MFL program changes re eligibility, material change to law, withdrawal taxes and fees, small land sales, large ownerships, leasing, and cutting - SB913

Personal property tax eliminated; DOA duties re payments to taxing jurisdiction equal to property taxes levied on set date; JSCTE appendix report [A.Sub.Amdt.1: further revisions, payments provision removed; A.Amdt.3: transportation fund transfers, reports from taxing jurisdictions to DOR; A.Amdt.4: TID recalculation provision] - AB191

Personal property tax eliminated; DOA duties re payments to taxing jurisdiction equal to property taxes levied on set date; JSCTE appendix report - SB189

Personal property tax eliminated; state payments to taxing jurisdictions and technical changes provisions; JSCTE appendix report - AB1048

Personal property tax repealed by other legislation: payments to local taxing jurisdictions to compensate [A.Sub.Amdt.2: Sec. 93, 9125 (1); A.Amdt.9: further revisions] - AB68

Personal property tax repealed; state payments to taxing jurisdictions, exemption for railroad companies, and technical changes provisions; JSCTE appendix report - AB641

Personal property tax repealed; state payments to taxing jurisdictions, exemption for railroad companies, and technical changes provisions; JSCTE appendix report - SB623

Property tax bill required to include information re gross reduction in state aid to school districts - AB1047

Property tax bill required to include information re gross reduction in state aid to school districts [Sec. 1405] [original bill only] - AB68

Property tax bill required to include information re gross reduction in state aid to school districts [Sec. 1405] - SB111

Property tax bill required to include information re gross reduction in state aid to school districts - SB971

Property taxes: municipalities allowed to waive interest and penalties on late payments, county provision; timely filing requirement temporarily waived for claims to recover property taxes; 2021 conditions - SB142

Sale of county forest land and tax delinquent real estate to American Indian tribes [Sec. 623, 1406] [original bill only] - AB68

Sale of county forest land and tax delinquent real estate to American Indian tribes [Sec. 623, 1406] - SB111

Sale of tax delinquent property: distribution of proceeds to former owner revised - AB889

Sale of tax delinquent property: distribution of proceeds to former owner revised - SB829

School property tax credit increase re residents of school districts closed to in-person instruction, conditions specified; sunset provision - AB964

School property tax credit increase re residents of school districts closed to in-person instruction, conditions specified; sunset provision - SB967

Tax revisions re obsolete statutory references, electronic assessment rolls, Internet equipment in the broadband market, property tax assessment objections, and sales tax exemptions for insulin, farm-raised fish, and patient health care records (remedial legislation suggested by DOR) - AB1033

TCS funding increase for property tax relief [A.Sub.Amdt.2: Sec. 34, 178, 179] - AB68

Termination of a TID: distribution of state aid payments for personal property taxes to taxing jurisdictions modified [A.Amdt.2: levy limit exception added] - AB56

Termination of a TID: distribution of state aid payments for personal property taxes to taxing jurisdictions modified - SB76

TID created in an electronics and information technology manufacturing zone: expenditure period for certain capital expenditures increased - AB164

TID created in an electronics and information technology manufacturing zone: expenditure period for certain capital expenditures increased - SB174

TID number 1 in the Village of Marathon City: life, expenditure period, and allocation period extended - AB377

TID number 1 in the Village of Marathon City: life, expenditure period, and allocation period extended - SB391

TID number 1 in the Village of Withee: life and allocation period increased - AB991

TID number 1 in the Village of Withee: life and allocation period increased - SB933

TID number 13 in the City of Wausau: 12 percent rule does not apply - AB1019

TID number 3 in the City of Westby: expenditure period extended - AB730

TID number 3 in the City of Westby: expenditure period extended - SB698

TID number 5 in the City of Middleton: expenditure period, allocation period, and maximum life extended, and number of allowed amendments increased - AB913

TID numbers 2 and 3 in the City of Wisconsin Dells: allocation and expenditure periods extended - AB227

TID numbers 2 and 3 in the City of Wisconsin Dells: allocation and expenditure periods extended [S.Sub.Amdt.1: further revisions, TID number 2 removed, TID annual reports to include value of net new construction] - SB252

TID numbers 2 and 3 in the City of Wisconsin Dells: expenditure periods extended [Sec. 1191, 1192] [original bill only] - AB68

TID numbers 2 and 3 in the City of Wisconsin Dells: expenditure periods extended [Sec. 1191, 1192] - SB111

Veterans and surviving spouses income tax credit for property taxes: provision for renters created [Sec. 1301-1303, 9337 (1)] [original bill only] - AB68

Veterans and surviving spouses income tax credit for property taxes: provision for renters created [Sec. 1301-1303, 9337 (1)] - SB111

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 [Sec. 1166, 1183, 1186-1190, 1193-1195] [original bill only] - AB68

property tax _ assessmentProperty tax — Assessment

Assessment of leased property and assessor requirements; property assessed at highest and best use; "dark property" defined [Sec. 1225, 1227-1229, 9337 (6)] [original bill only] - AB68

Assessment of leased property and assessor requirements; property assessed at highest and best use; "dark property" defined - SB1107

Assessment of leased property and assessor requirements; property assessed at highest and best use; "dark property" defined [Sec. 1225, 1227-1229, 9337 (6)] - SB111

Claim to recover property taxes: exception to timely payment requirement for taxes due and payable in 2021 [removed by S.Sub.Amdt.1 and restored by A.Amdt.1 to S.Sub.Amdt.1] - AB1

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report [A.Sub.Amdt.3: further revisions, allocations from the coronavirus relief fund excluded from taxable income; A.Amdt.3 to A.Sub.Amdt.3: income from grants issued by a state agency or WEDC re COVID-19 are not taxable; A.Amdt.1 to A.Amdt.3 to A.Sub.Amdt.3: removes state agency grants] - AB2

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - SB2

Manufacturing property tax assessment: fees DOR charges municipalities [Sec. 1230] [original bill only] - AB68

Manufacturing property tax assessment: fees DOR charges municipalities [Sec. 1230] - SB111

Property tax assessment: certain practices prohibited - AB610

Property tax assessment: certain practices prohibited - SB630

Unlawful property taxes: interest rate on claims modified; taxation district collection from underlying taxing jurisdiction provision - AB399

Unlawful property taxes: interest rate on claims modified; taxation district collection from underlying taxing jurisdiction provision - SB396

property tax _ exemptionProperty tax — Exemption

Community health center: property tax exemption; JSCTE appendix report - AB736

Community health center: property tax exemption; JSCTE appendix report - SB694

Community health centers: property tax exemption [Sec. 1226, 9137 (1), 9337 (7)] [original bill only] - AB68

Community health centers: property tax exemption [Sec. 1226, 9137 (1), 9337 (7)] - SB111

Decommissioned power production plant: phase out of utility aid payments to counties and municipalities - AB489

Decommissioned power production plant: phase out of utility aid payments to counties and municipalities - SB468

Milwaukee Regional Medical Center: property tax exemption created; JSCTE appendix report - AB851

Milwaukee Regional Medical Center: property tax exemption created; JSCTE appendix report - SB807

Property owned by regional planning commissions: property tax exemption - AB575

Property owned by regional planning commissions: property tax exemption - SB560

Property tax exemption form: notice to property owner if not received by certain date by email or phone allowed - AB1101