AB245-ASA2,19,64
70.21
(1m) (intro.)
Undistributed
For assessments made before January 1,
52024, undistributed personal property belonging to the estate of a decedent shall be
6assessed as follows:
AB245-ASA2,49
7Section 49
. 70.21 (2) of the statutes is amended to read:
AB245-ASA2,19,118
70.21
(2) The For assessments made before January 1, 2024, the personal
9property of a limited liability partnership shall be assessed in the name of the
10partnership, and each partner shall be liable for the taxes levied thereon only to the
11extent permitted under s. 178.0306.
AB245-ASA2,50
12Section 50
. 70.22 (1) of the statutes is amended to read:
AB245-ASA2,19,2413
70.22
(1) In For assessments made before January 1, 2024, in case one or more
14of 2 or more personal representatives or trustees of the estate of a decedent who died
15domiciled in this state are not residents of the state, the taxable personal property
16belonging to the estate shall be assessed to the personal representatives or trustees
17residing in this state. In case there are 2 or more personal representatives or trustees
18of the same estate residing in this state, but in different taxation districts, the
19assessment of the taxable personal property belonging to the estate shall be in the
20names of all of the personal representatives or trustees of the estate residing in this
21state. In case no personal representative or trustee resides in this state, the taxable
22personal property belonging to the estate may be assessed in the name of the
23personal representative or trustee, or in the names of all of the personal
24representatives or trustees if there are more than one, or in the name of the estate.
AB245-ASA2,51
25Section 51
. 70.22 (2) (a) of the statutes is amended to read:
AB245-ASA2,20,5
170.22
(2) (a)
The
For taxes levied before January 1, 2024, the taxes imposed
2pursuant to an assessment under sub. (1) may be enforced as a claim against the
3estate, upon presentation of a claim for the taxes by the treasurer of the taxation
4district to the court in which the proceedings for the probate of the estate are
5pending. Upon due proof, the court shall allow and order the claim to be paid.
AB245-ASA2,52
6Section
52. 70.27 (1) of the statutes is amended to read:
AB245-ASA2,21,37
70.27
(1) Who may order. Whenever any area of platted or unplatted land
or
8land and the buildings, improvements, and fixtures on that land is owned by 2 or
9more persons in severalty, and when in the judgment of the governing body having
10jurisdiction, the description of one or more of the different parcels thereof cannot be
11made sufficiently certain and accurate for the purposes of assessment, taxation
, or
12tax title procedures without noting the correct metes and bounds of the same, or
13when such gross errors exist in lot measurements or locations that difficulty is
14encountered in locating new structures, public utilities
, or streets, such governing
15body may cause a plat to be made for such purposes. Such plat shall be called
16“assessor's plat," and shall plainly define the boundary of each parcel,
building,
17improvement, and fixture, and each street, alley, lane
, or roadway, or dedication to
18public or special use, as such is evidenced by the records of the register of deeds or
19a court of record. Such plats in cities may be ordered by the city council, in villages
20by the village board, in towns by the town board
, or the county board. A plat or part
21of a plat included in an assessor's plat shall be deemed vacated to the extent it is
22included in or altered by an assessor's plat. The actual and necessary costs and
23expenses of making assessors' plats shall be paid out of the treasury of the city,
24village, town
, or county whose governing body ordered the plat, and all or any part
25of such cost may be charged to the land, without inclusion of improvements, so
1platted in the proportion that the last assessed valuation of each parcel bears to the
2last assessed total valuation of all
lands property included in the assessor's plat, and
3collected as a special assessment on such
land
property, as provided by s. 66.0703.
AB245-ASA2,53
4Section 53
. 70.27 (3) (a) of the statutes is amended to read:
AB245-ASA2,21,195
70.27
(3) (a) Reference to any land
, or land and the buildings, improvements,
6and fixtures on that land as
it the reference appears on a recorded assessor's plat is
7deemed sufficient for purposes of assessment and taxation. Conveyance may be
8made by reference to such plat and shall be as effective to pass title to the land so
9described as it would be if the same premises had been described by metes and
10bounds. Such plat or record thereof shall be received in evidence in all courts and
11places as correctly describing the several parcels of land
or land and the buildings,
12improvements, and fixtures on that land therein designated. After an assessor's plat
13has been made and recorded with the register of deeds as provided by this section,
14all conveyances of lands
or land and the buildings, improvements, and fixtures on
15that land included in such assessor's plat shall be by reference to such plat. Any
16instrument dated and acknowledged after September 1, 1955, purporting to convey,
17mortgage, or otherwise give notice of an interest in land
or land and the buildings,
18improvements, and fixtures on that land that is within or part of an assessor's plat
19shall describe the affected land by the name of the assessor's plat, lot, block, or outlot.
AB245-ASA2,54
20Section 54
. 70.27 (4) of the statutes is amended to read:
AB245-ASA2,22,821
70.27
(4) Amendments. Amendments or corrections to an assessor's plat may
22be made at any time by the governing body by recording with the register of deeds
23a plat of the area affected by such amendment or correction, made and authenticated
24as provided by this section. It shall not be necessary to refer to any amendment of
25the plat, but all assessments or instruments wherein any parcel of land
is or land and
1the buildings, improvements, and fixtures on that land are described as being in an
2assessor's plat, shall be construed to mean the assessor's plat of lands
or land and
3the buildings, improvements, and fixtures on that land with its amendments or
4corrections as it stood on the date of making such assessment or instrument, or such
5plats may be identified by number. This subsection does not prohibit the division of
6lands
or land and the buildings, improvements, and fixtures on that land that are
7included in an assessor's plat by subdivision plat, as provided in s. 236.03, or by
8certified survey map, as provided in s. 236.34.
AB245-ASA2,55
9Section 55
. 70.27 (5) of the statutes is amended to read:
AB245-ASA2,23,1410
70.27
(5) Surveys, reconciliations. The surveyor making the plat shall be a
11professional land surveyor licensed under ch. 443 and shall survey and lay out the
12boundaries of each parcel,
building, improvement, fixture, street, alley, lane,
13roadway, or dedication to public or private use, according to the records of the register
14of deeds, and whatever evidence that may be available to show the intent of the buyer
15and seller, in the chronological order of their conveyance or dedication, and set
16temporary monuments to show the results of such survey which shall be made
17permanent upon recording of the plat as provided for in this section. The map shall
18be at a scale of not more than 100 feet per inch, unless waived in writing by the
19department of administration under s. 236.20 (2) (L). The owners of record of lands
20or the land and the buildings, improvements, and fixtures on that land in the plat
21shall be notified by certified letter mailed to their last-known addresses, in order
22that they shall have opportunity to examine the map, view the temporary
23monuments, and make known any disagreement with the boundaries as shown by
24the temporary monuments. It is the duty of the professional land surveyor making
25the plat to reconcile any discrepancies that may be revealed so that the plat as
1certified to the governing body is in conformity with the records of the register of
2deeds as nearly as is practicable. When boundary lines between adjacent parcels, as
3evidenced on the ground, are mutually agreed to in writing by the owners of record,
4those lines shall be the true boundaries for all purposes thereafter, even though they
5may vary from the metes and bounds descriptions previously of record. Such written
6agreements shall be recorded in the office of the register of deeds. On every assessor's
7plat, as certified to the governing body, shall appear the document number of the
8record and, if given on the record, the volume and page where the record is recorded
9for the record that contains the metes and bounds description of each parcel, as
10recorded in the office of the register of deeds, which shall be identified with the
11number by which such parcel is designated on the plat, except that a lot that has been
12conveyed or otherwise acquired but upon which no deed is recorded in the office of
13register of deeds may be shown on an assessor's plat and when so shown shall contain
14a full metes and bounds description.
AB245-ASA2,56
15Section 56
. 70.27 (7) (b) of the statutes is amended to read:
AB245-ASA2,23,2116
70.27
(7) (b) A clear and concise description of the land
or the land and the
17buildings, improvements, and fixtures on that land so surveyed and mapped, by
18government lot, quarter quarter-section, township, range and county, or if located
19in a city or village or platted area, then according to the plat; otherwise by metes and
20bounds beginning with some corner marked and established in the United States
21land survey.
AB245-ASA2,57
22Section 57
. 70.29 of the statutes is amended to read:
AB245-ASA2,24,6
2370.29 Personalty, how entered.
The For assessments made before January
241, 2024, the assessor shall place in one distinct and continuous part of the assessment
25roll all the names of persons assessed for personal property, with a statement of such
1property in each village in the assessor's assessment district, and foot up the
2valuation thereof separately; otherwise the assessor shall arrange all names of
3persons assessed for personal property on the roll alphabetically so far as convenient.
4The assessor shall also place upon the assessment roll, in a separate column and
5opposite the name of each person assessed for personal property, the number of the
6school district in which such personal property is subject to taxation.
AB245-ASA2,58
7Section 58
. 70.30 (intro.) of the statutes is amended to read:
AB245-ASA2,24,13
870.30 Aggregate values. (intro.)
Every For assessments made before
9January 1, 2024, every assessor shall ascertain and set down in separate columns
10prepared for that purpose on the assessment roll and opposite to the names of all
11persons assessed for personal property the number and value of the following named
12items of personal property assessed to such person, which shall constitute the
13assessed valuation of the several items of property therein described, to wit:
AB245-ASA2,59
14Section 59
. 70.34 of the statutes is amended to read:
AB245-ASA2,25,2
1570.34 Personalty. All For assessments made before January 1, 2024, all 16articles of personal property shall, as far as practicable, be valued by the assessor
17upon actual view at their true cash value; and after arriving at the total valuation
18of all articles of personal property which the assessor shall be able to discover as
19belonging to any person, if the assessor has reason to believe that such person has
20other personal property or any other thing of value liable to taxation, the assessor
21shall add to such aggregate valuation of personal property an amount which, in the
22assessor's judgment, will render such aggregate valuation a just and equitable
23valuation of all the personal property liable to taxation belonging to such person. In
24carrying out the duties imposed on the assessor by this section, the assessor shall act
1in the manner specified in the Wisconsin property assessment manual provided
2under s. 73.03 (2a).
AB245-ASA2,60
3Section 60
. 70.345 of the statutes is amended to read:
AB245-ASA2,25,11
470.345 Legislative intent; department of revenue to supply
5information. The For assessments made before January 1, 2024, the assessor shall
6exercise particular care so that personal property as a class on the assessment rolls
7bears the same relation to statutory value as real property as a class. To assist the
8assessor in determining the true relationship between real estate and personal
9property the department of revenue shall make available to local assessors
10information including figures indicating the relationship between personal property
11and real property on the last assessment rolls.
AB245-ASA2,61
12Section 61
. 70.35 (1) of the statutes is amended to read:
AB245-ASA2,25,2213
70.35
(1) To For assessments made before January 1, 2024, to determine the
14amount and value of any personal property for which any person, firm, or corporation
15should be assessed, any assessor may examine such person or the managing agent
16or officer of any firm or corporation under oath as to all such items of personal
17property, the taxable value thereof as defined in s. 70.34 if the property is taxable.
18In the alternative the assessor may require such person, firm, or corporation to
19submit a return of such personal property and of the taxable value thereof. There
20shall be annexed to such return the declaration of such person or of the managing
21agent or officer of such firm or corporation that the statements therein contained are
22true.
AB245-ASA2,62
23Section 62
. 70.35 (2) of the statutes is amended to read:
AB245-ASA2,26,924
70.35
(2) The For assessments made before January 1, 2024, the return shall
25be made and all the information therein requested given by such person on a form
1prescribed by the assessor with the approval of the department of revenue which
2shall provide suitable schedules for such information bearing on value as the
3department deems necessary to enable the assessor to determine the true cash value
4of the taxable personal property that is owned or in the possession of such person on
5January 1 as provided in s. 70.10. The return may contain methods of deriving
6assessable values from book values and for the conversion of book values to present
7values, and a statement as to the accounting method used. No person shall be
8required to take detailed physical inventory for the purpose of making the return
9required by this section.
AB245-ASA2,63
10Section 63
. 70.35 (3) of the statutes is amended to read:
AB245-ASA2,26,1811
70.35
(3) Each For assessments made before January 1, 2024, each return shall
12be filed with the assessor on or before March 1 of the year in which the assessment
13provided by s. 70.10 is made. The assessor, for good cause, may allow a reasonable
14extension of time for filing the return. All returns filed under this section shall be
15the confidential records of the assessor's office, except that the returns shall be
16available for use before the board of review as provided in this chapter. No return
17required under this section is controlling on the assessor in any respect in the
18assessment of any property.
AB245-ASA2,64
19Section 64
. 70.35 (4) of the statutes is amended to read:
AB245-ASA2,27,220
70.35
(4) Any For assessments made before January 1, 2024, any person, firm
21or corporation who refuses to so testify or who fails, neglects or refuses to make and
22file the return of personal property required by this section shall be denied any right
23of abatement by the board of review on account of the assessment of such personal
24property unless such person, firm
, or corporation shall make such return to such
1board of review together with a statement of the reasons for the failure to make and
2file the return in the manner and form required by this section.
AB245-ASA2,65
3Section 65
. 70.35 (5) of the statutes is amended to read:
AB245-ASA2,27,74
70.35
(5) In For assessments made before January 1, 2024, in the event that
5the assessor or the board of review should desire further evidence they may call upon
6other persons as witnesses to give evidence under oath as to the items and value of
7the personal property of any such person, firm or corporation.
AB245-ASA2,66
8Section 66
. 70.36 (1) of the statutes is amended to read:
AB245-ASA2,27,189
70.36
(1) Any For assessments made before January 1, 2024, any person in this
10state owning or holding any personal property that is subject to assessment,
11individually or as agent, trustee, guardian, personal representative, assignee, or
12receiver or in some other representative capacity, who intentionally makes a false
13statement to the assessor of that person's assessment district or to the board of
14review of the assessment district with respect to the property, or who omits any
15property from any return required to be made under s. 70.35, with the intent of
16avoiding the payment of the just and proportionate taxes on the property, shall forfeit
17the sum of $10 for every $100 or major fraction of $100 so withheld from the
18knowledge of the assessor or board of review.
AB245-ASA2,67
19Section 67
. 70.36 (2) of the statutes is amended to read:
AB245-ASA2,28,320
70.36
(2) It For assessments made before January 1, 2024, it is hereby made
21the duty of the district attorney of any county, upon complaint made to the district
22attorney by the assessor or by a member of the board of review of the assessment
23district in which it is alleged that property has been so withheld from the knowledge
24of such assessor or board of review, or not included in any return required by s. 70.35,
25to investigate the case forthwith and bring an action in the name of the state against
1the person, firm or corporation so complained of. All forfeitures collected under the
2provisions of this section shall be paid into the treasury of the taxation district in
3which such property had its situs for taxation.
AB245-ASA2,68
4Section
68. 70.43 (2) of the statutes is amended to read:
AB245-ASA2,28,115
70.43
(2) If the assessor discovers a palpable error in the assessment of a tract
6of real estate or an item of personal property
, for personal property assessments
7made before January 1, 2024, that results in the tract or property having an
8inaccurate assessment for the preceding year, the assessor shall correct that error
9by adding to or subtracting from the assessment for the preceding year. The result
10shall be the true assessed value of the property for the preceding year. The assessor
11shall make a marginal note of the correction on that year's assessment roll.
AB245-ASA2,69
12Section 69
. 70.44 (1) of the statutes is amended to read:
AB245-ASA2,28,2213
70.44
(1) Real
or personal property omitted from assessment in any of the 2
14next previous years
or personal property assessments made before January 1, 2024,
15and omitted from any of the 2 next previous years, unless previously reassessed for
16the same year or years, shall be entered once additionally for each previous year of
17such omission, designating each such additional entry as omitted for the year of
18omission and affixing a just valuation to each entry for a former year as the same
19should then have been assessed according to the assessor's best judgment, and taxes
20shall be apportioned, using the net tax rate as provided in s. 70.43, and collected on
21the tax roll for such entry. This section shall not apply to manufacturing property
22assessed by the department of revenue under s. 70.995.
AB245-ASA2,70
23Section
70. 70.47 (7) (aa) of the statutes is amended to read:
AB245-ASA2,29,324
70.47
(7) (aa) No person shall be allowed to appear before the board of review,
25to testify to the board by telephone or to contest the amount of any assessment
of real
1or personal property if the person has refused a reasonable written request by
2certified mail of the assessor to enter onto property to conduct an exterior view of the
3real or personal property being assessed.
AB245-ASA2,71
4Section 71
. 70.47 (15) of the statutes is repealed.
AB245-ASA2,72
5Section 72
. 70.49 (2) of the statutes is amended to read:
AB245-ASA2,29,106
70.49
(2) The value of all real
and personal property entered into the
7assessment roll to which such affidavit is attached by the assessor shall, in all actions
8and proceedings involving such values, be presumptive evidence that all such
9properties have been justly and equitably assessed in proper relationship to each
10other.
AB245-ASA2,73
11Section
73. 70.50 of the statutes is amended to read:
AB245-ASA2,29,20
1270.50 Delivery of roll. Except in counties that have a county assessment
13system under s. 70.99 and in cities of the 1st class and in 2nd class cities that have
14a board of assessors under s. 70.075 the assessor shall, on or before the first Monday
15in May, deliver the completed assessment roll and all the sworn statements
and
16valuations of personal property to the clerk of the town, city
, or village, who shall file
17and preserve them in the clerk's office. On or before the first Monday in April, a
18county assessor under s. 70.99 shall deliver the completed assessment roll and all
19sworn statements
and valuations of personal property to the clerks of the towns,
20cities
, and villages in the county, who shall file and preserve them in the clerk's office.
AB245-ASA2,74
21Section 74
. 70.52 of the statutes is amended to read:
AB245-ASA2,30,8
2270.52 Clerks to examine and correct rolls. Each city, village, and town
23clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
24shall correct all double assessments, imperfect descriptions, and other errors
25apparent on the roll, and correct the value of parcels of real property not liable to
1taxation. The clerk shall add to the roll any parcel of real property not listed on the
2assessment roll
or item of personal property omitted from the roll and immediately
3notify the assessors of the additions and omissions. The assessors shall immediately
4view and value the omitted property and certify the valuation to the clerk. The clerk
5shall enter the valuation and property classification on the roll, and the valuation
6shall be final. To enable the clerk to properly correct defective descriptions, the clerk
7may request aid, when necessary, from the county surveyor, whose fees for the
8services rendered shall be paid by the city, village, or town.
AB245-ASA2,75
9Section
75. 70.53 (1) (a) of the statutes is repealed.
AB245-ASA2,76
10Section 76
. 70.65 (2) (a) 2. of the statutes is amended to read:
AB245-ASA2,30,1311
70.65
(2) (a) 2.
Identify
For assessments made before January 1, 2024, identify 12the name and address of the owners of all taxable personal property within the
13taxation district and the assessed value of each owner's taxable personal property.
AB245-ASA2,77
14Section 77
. 70.65 (2) (b) (intro.) of the statutes is amended to read:
AB245-ASA2,30,1715
70.65
(2) (b) (intro.) With respect to each description of real property and each
16owner of taxable personal property
and the personal property assessments made
17before January 1, 2024:
AB245-ASA2,78
18Section 78
. 70.68 (1) of the statutes is amended to read:
AB245-ASA2,30,2519
70.68
(1) Collection in certain cities. In For taxes levied before January 1,
202024, in cities authorized to act under s. 74.87, the chief of police shall collect all state,
21county, city, school
, and other taxes due on personal property as shall then remain
22unpaid, and the chief of police shall possess all the powers given by law to town
23treasurers for the collection of such taxes, and be subject to the liabilities and entitled
24to the same fees as town treasurers in such cases, but such fees shall be turned over
25to the city treasurer and become a part of the general fund.
AB245-ASA2,79
1Section
79. 70.73 (1) (b) of the statutes is amended to read:
AB245-ASA2,31,82
70.73
(1) (b) If a town, village
, or city clerk or treasurer discovers that personal
3property has been assessed to the wrong person
for assessments made before
4January 1, 2024, or 2 or more parcels of land belonging to different persons have been
5erroneously assessed together on the tax roll, the clerk or treasurer shall notify the
6assessor and all parties interested, if the parties are residents of the county, by notice
7in writing to appear at the clerk's office at some time, not less than 5 days thereafter,
8to correct the assessment roll.
AB245-ASA2,80
9Section 80
. 70.73 (1) (c) of the statutes is amended to read:
AB245-ASA2,31,1510
70.73
(1) (c) At the time and place designated in the notice given under par. (b),
11the assessment roll shall be corrected by entering the correct names of the persons
12liable to assessment
, both as to real and personal property, describing each parcel of
13land and giving the proper valuation to each parcel separately owned. The total
14valuation given to the separate tracts of real estate shall be equal to the valuation
15given to the same property when the several parcels were assessed together.
AB245-ASA2,81
16Section 81
. 70.73 (1) (d) of the statutes is amended to read:
AB245-ASA2,31,2117
70.73
(1) (d) The valuation of parcels of land
or correction of names of persons
18whose personal property is assessed under this subsection may be made at any time
19before the tax roll is returned to the county treasurer for the year in which the tax
20is levied. The valuation
or correction of names, when made under this subsection,
21shall be held just and correct and be final and conclusive.
AB245-ASA2,82
22Section 82
. 70.84 of the statutes is amended to read:
AB245-ASA2,32,18
2370.84 Inequalities may be corrected in subsequent year. If any such
24reassessment cannot be completed in time to take the place of the original
25assessment made in such district for said year, the clerk of the district shall levy and
1apportion the taxes for that year upon the basis of the original assessment roll, and
2when the reassessment is completed the inequalities in the taxes levied under the
3original assessment shall be remedied and compensated in the levy and
4apportionment of taxes in such district next following the completion of said
5reassessment in the following manner: Each tract of real estate, and, as to personal
6property
assessments made before January 1, 2024, each taxpayer, whose tax shall
7be determined by such reassessment to have been relatively too high, shall be
8credited a sum equal to the amount of taxes charged on the original assessment in
9excess of the amount which would have been charged had such reassessment been
10made in time; and each tract of real estate, and, as to personal property
assessments
11made before January 1, 2024, each taxpayer, whose tax shall be determined by such
12reassessment to have been relatively too low, shall be charged, in addition to all other
13taxes, a sum equal to the difference between the amount of taxes charged upon such
14unequal original assessment and the amount which would have been charged had
15such reassessment been made in time. The department of revenue, or its authorized
16agent, shall at any time have access to all assessment and tax rolls herein referred
17to for the purpose of assisting the local clerk and in order that the results of the
18reassessment may be carried into effect.
AB245-ASA2,83
19Section 83
. 70.855 (1) (intro.) of the statutes is amended to read:
AB245-ASA2,32,2220
70.855
(1) Applicability. (intro.) The department of revenue shall assess real
21and personal property assessed as commercial property under s. 70.32 (2) (a) 2. if all
22of the following apply:
AB245-ASA2,84
23Section 84
. 70.855 (1) (a) of the statutes is amended to read:
AB245-ASA2,33,224
70.855
(1) (a) The property owner and the governing body of the municipality
25where the property is located submit a written request to the department on or before
1March 1 of the year of the assessment to have the department assess the property
2owner's real
and personal commercial property located in the municipality.
AB245-ASA2,85
3Section 85
. 70.855 (1) (b) of the statutes is amended to read:
AB245-ASA2,33,54
70.855
(1) (b) The written request submitted under par. (a) specifies the
items
5of personal property and parcels of real property for the department's assessment.
AB245-ASA2,86
6Section 86
. 70.995 (1) (a) of the statutes is amended to read:
AB245-ASA2,33,227
70.995
(1) (a) In this section “manufacturing property" includes all
lands,
8buildings, structures and other real property
, as defined in s. 70.03, in this state, used
9in manufacturing, assembling, processing, fabricating, making
, or milling tangible
10personal property for profit. Manufacturing property also includes warehouses,
11storage facilities
, and office structures
in this state when the predominant use of the
12warehouses, storage facilities
, or offices is in support of the manufacturing property
,
13and all personal property owned or used by any person engaged in this state in any
14of the activities mentioned, and used in the activity, including raw materials,
15supplies, machinery, equipment, work in process and finished inventory when
16located at the site of the activity. Establishments engaged in assembling component
17parts of manufactured products are considered manufacturing establishments if the
18new product is neither a structure nor other fixed improvement. Materials processed
19by a manufacturing establishment include products of agriculture, forestry, fishing,
20mining
, and quarrying. For the purposes of this section, establishments which
21engage in mining metalliferous minerals are considered manufacturing
22establishments.
AB245-ASA2,87
23Section 87
. 70.995 (4) of the statutes is amended to read:
AB245-ASA2,34,1724
70.995
(4) Whenever real property
or tangible personal property is used for
25one, or some combination, of the processes mentioned in sub. (3) and also for other
1purposes, the department of revenue, if satisfied that there is substantial use in one
2or some combination of such processes, may assess the property under this section.
3For all purposes of this section the department of revenue shall have sole discretion
4for the determination of what is substantial use and what description of real property
5or what unit of tangible personal property shall constitute “the property" to be
6included for assessment purposes, and, in connection herewith, the department may
7include in a real property unit, real property owned by different persons. Vacant
8property designed for use in manufacturing, assembling, processing, fabricating,
9making
, or milling tangible property for profit may be assessed under this section or
10under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
11that determination. In those specific instances where a portion of a description of
12real property includes manufacturing property rented or leased and operated by a
13separate person which does not satisfy the substantial use qualification for the entire
14property, the local assessor shall assess the entire real property description
and all
15personal property not exempt under s. 70.11 (27)
. The applicable portions of the
16standard manufacturing property report form under sub. (12) as they relate to
17manufacturing machinery and equipment shall be submitted by such person.
AB245-ASA2,88
18Section
88. 70.995 (5) of the statutes is amended to read:
AB245-ASA2,35,419
70.995
(5) The department of revenue shall assess all property of
20manufacturing establishments included under subs. (1) and (2)
, except property not
21contiguous with or located within 1,000 feet of the parcel on which the production
22process, as defined in s. 70.11 (27) (a) 5., occurs, as of the close of January 1 of each
23year, if on or before March 1 of that year the department has classified the property
24as manufacturing or the owner of the property has requested, in writing, that the
25department make such a classification and the department later does so. A change
1in ownership
, location, or name of the manufacturing establishment does not
2necessitate a new request. In assessing lands from which metalliferous minerals are
3being extracted and valued for purposes of the tax under s. 70.375, the value of the
4metalliferous mineral content of such lands shall be excluded.
AB245-ASA2,89
5Section 89
. 70.995 (5n) of the statutes is created to read:
AB245-ASA2,35,136
70.995
(5n) (a)
If the department of revenue determines that an establishment
7is engaged in manufacturing, as described in subs. (1), (2), and (3), the department
8may classify the establishment as manufacturing. The establishment shall submit
9a written request on or before July 1 of the year for which classification is desired,
10as provided under s. 71.07 (5n) (a) 9. c. or 71.28 (5n) (a) 9. c. Any establishment
11classified as manufacturing prior to January 1, 2024, is presumed to be engaged in
12manufacturing, as described in subs. (1), (2), and (3), and need not submit a request
13as provided in this paragraph.
AB245-ASA2,35,1914
(b) The department may at any time investigate or audit requests submitted
15under par. (a) and may revoke a classification. A revocation under this paragraph
16may not apply retroactively, but shall take effect on the first day of the
17establishment's taxable year following the year in which the department issues a
18revocation. An establishment that submits a request under par. (a) shall notify the
19department within 60 days of any termination of manufacturing activity.
AB245-ASA2,36,320
(c) On or before December 31 of the year in which a request is timely submitted
21under par. (a), the department shall issue a notice of determination responding to the
22timely request. The department may, in its sole discretion, issue a notice of
23determination by December 31 for requests received after July 1 of the year in which
24classification is desired. The notice shall be in writing and shall be sent by 1st class
25mail or electronic mail. In addition, the notice shall specify that objections to the
1decision shall be filed with the state board of assessors no later than 60 days after
2the date of the notice, that a fee of $200 shall be paid when the objection is filed, and
3that the objection is not filed until the fee is paid.
AB245-ASA2,36,94
(d) For purposes of this subsection, an objection is considered timely filed if
5received by the state board of assessors no later than 60 days after the date of the
6notice or sent to the state board of assessors by U.S. postal service certified mail in
7a properly addressed envelope, with postage paid, that is postmarked before
8midnight of the last day for filing. Neither the board nor the tax appeals commission
9may waive the requirement that objections be in writing.
AB245-ASA2,36,1310
(e) The state board of assessors shall investigate any objection timely filed
11under par. (d) if the fee specified under par. (c) is paid. The board shall notify the
12person objecting or the person's agent of its determination by 1st class mail or
13electronic mail.
AB245-ASA2,36,1914
(f) If a determination of the state board of assessors under par. (e) results in an
15establishment not being classified as manufacturing, the person having been
16notified of the determination shall be deemed to have accepted the determination
17unless the person files a petition for review with the clerk of the tax appeals
18commission, as provided under s. 73.01 (5) and the rules of practice of the tax appeals
19commission.
AB245-ASA2,90
20Section 90
. 70.995 (7) (b) of the statutes is amended to read:
AB245-ASA2,36,2421
70.995
(7) (b) Each 5 years, or more frequently if the department of revenue's
22workload permits and if in the department's judgment it is desirable, the department
23of revenue shall complete a field investigation or on-site appraisal at full value under
24ss. s. 70.32 (1)
and 70.34 of all manufacturing
real property in this state.
AB245-ASA2,91
25Section 91
. 70.995 (8) (b) 1. of the statutes is amended to read: