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SB189-SSA1,23 24Section 23. 70.174 of the statutes is amended to read:
SB189-SSA1,7,5
170.174 Improvements on government-owned land. Improvements made
2by any person on land within this state owned by the United States may shall be
3assessed either as real or personal property to the person making the same, if
4ascertainable, and otherwise to the occupant thereof or the person receiving benefits
5therefrom.
SB189-SSA1,24 6Section 24. 70.18 of the statutes is repealed.
SB189-SSA1,25 7Section 25. 70.19 of the statutes is repealed.
SB189-SSA1,26 8Section 26. 70.20 of the statutes is repealed.
SB189-SSA1,27 9Section 27. 70.21 of the statutes is repealed.
SB189-SSA1,28 10Section 28. 70.22 of the statutes is repealed.
SB189-SSA1,29 11Section 29. 70.29 of the statutes is repealed.
SB189-SSA1,30 12Section 30. 70.30 of the statutes is repealed.
SB189-SSA1,31 13Section 31. 70.34 of the statutes is repealed.
SB189-SSA1,32 14Section 32. 70.345 of the statutes is repealed.
SB189-SSA1,33 15Section 33 . 70.35 of the statutes is repealed.
SB189-SSA1,34 16Section 34 . 70.36 of the statutes is repealed.
SB189-SSA1,35 17Section 35. 70.44 (1) of the statutes is amended to read:
SB189-SSA1,8,218 70.44 (1) Real or personal property omitted from assessment in any of the 2
19next previous years, unless previously reassessed for the same year or years, shall
20be entered once additionally for each previous year of such omission, designating
21each such additional entry as omitted for the year of omission and affixing a just
22valuation to each entry for a former year as the same should then have been assessed
23according to the assessor's best judgment, and taxes shall be apportioned, using the
24net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This

1section shall not apply to manufacturing property assessed by the department of
2revenue under s. 70.995.
SB189-SSA1,36 3Section 36 . 70.47 (15) of the statutes is repealed.
SB189-SSA1,37 4Section 37. 70.49 (2) of the statutes is amended to read:
SB189-SSA1,8,95 70.49 (2) The value of all real and personal property entered into the
6assessment roll to which such affidavit is attached by the assessor shall, in all actions
7and proceedings involving such values, be presumptive evidence that all such
8properties have been justly and equitably assessed in proper relationship to each
9other.
SB189-SSA1,38 10Section 38. 70.52 of the statutes is amended to read:
SB189-SSA1,8,22 1170.52 Clerks to examine and correct rolls. Each city, village, and town
12clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
13shall correct all double assessments, imperfect descriptions, and other errors
14apparent on the roll, and correct the value of parcels of real property not liable to
15taxation. The clerk shall add to the roll any parcel of real property not listed on the
16assessment roll or item of personal property omitted from the roll and immediately
17notify the assessors of the additions and omissions. The assessors shall immediately
18view and value the omitted property and certify the valuation to the clerk
. The clerk
19shall enter the valuation and property classification on the roll, and the valuation
20shall be final. To enable the clerk to properly correct defective descriptions, the clerk
21may request aid, when necessary, from the county surveyor, whose fees for the
22services rendered shall be paid by the city, village, or town.
SB189-SSA1,39 23Section 39. 70.65 (2) (a) (intro.) and 1. of the statutes are consolidated,
24renumbered 70.65 (2) (a) and amended to read:
SB189-SSA1,8,2525 70.65 (2) (a) As shown on the assessment roll:
SB189-SSA1,9,3
11. Identify, identify all the real property within the taxation district and, with
2respect to each description of real property, the name and address of the owner and
3the assessed value.
SB189-SSA1,40 4Section 40. 70.65 (2) (a) 2. of the statutes is repealed.
SB189-SSA1,41 5Section 41. 70.65 (2) (b) (intro.) of the statutes is amended to read:
SB189-SSA1,9,76 70.65 (2) (b) (intro.) With respect to each description of real property and each
7owner of taxable personal property
:
SB189-SSA1,42 8Section 42. 70.68 of the statutes is repealed.
SB189-SSA1,43 9Section 43. 70.73 (1) (b) of the statutes is amended to read:
SB189-SSA1,9,1510 70.73 (1) (b) If a town, village or city clerk or treasurer discovers that personal
11property has been assessed to the wrong person, or
2 or more parcels of land
12belonging to different persons have been erroneously assessed together on the tax
13roll, the clerk or treasurer shall notify the assessor and all parties interested, if the
14parties are residents of the county, by notice in writing to appear at the clerk's office
15at some time, not less than 5 days thereafter, to correct the assessment roll.
SB189-SSA1,44 16Section 44. 70.73 (1) (c) of the statutes is amended to read:
SB189-SSA1,9,2217 70.73 (1) (c) At the time and place designated in the notice given under par. (b),
18the assessment roll shall be corrected by entering the correct names of the persons
19liable to assessment, both as to real and personal property, describing each parcel of
20land and giving the proper valuation to each parcel separately owned. The total
21valuation given to the separate tracts of real estate shall be equal to the valuation
22given to the same property when the several parcels were assessed together.
SB189-SSA1,45 23Section 45. 70.73 (1) (d) of the statutes is amended to read:
SB189-SSA1,9,2524 70.73 (1) (d) The valuation of parcels of land or correction of names of persons
25whose personal property is assessed under this subsection
may be made at any time

1before the tax roll is returned to the county treasurer for the year in which the tax
2is levied. The valuation or correction of names, when made under this subsection,
3shall be held just and correct and be final and conclusive.
SB189-SSA1,46 4Section 46. 70.84 of the statutes is amended to read:
SB189-SSA1,10,24 570.84 Inequalities may be corrected in subsequent year. If any such
6reassessment cannot be completed in time to take the place of the original
7assessment made in such district for said year, the clerk of the district shall levy and
8apportion the taxes for that year upon the basis of the original assessment roll, and
9when the reassessment is completed the inequalities in the taxes levied under the
10original assessment shall be remedied and compensated in the levy and
11apportionment of taxes in such district next following the completion of said
12reassessment in the following manner: Each tract of real estate , and, as to personal
13property, each taxpayer, whose tax shall be determined by such reassessment to have
14been relatively too high,
shall be credited a sum equal to the amount of taxes charged
15on the original assessment in excess of the amount which would have been charged
16had such reassessment been made in time; and each tract of real estate , and, as to
17personal property, each taxpayer, whose tax shall be determined by such
18reassessment to have been relatively too low,
shall be charged, in addition to all other
19taxes, a sum equal to the difference between the amount of taxes charged upon such
20unequal original assessment and the amount which would have been charged had
21such reassessment been made in time. The department of revenue, or its authorized
22agent, shall at any time have access to all assessment and tax rolls herein referred
23to for the purpose of assisting the local clerk and in order that the results of the
24reassessment may be carried into effect.
SB189-SSA1,47 25Section 47. 70.855 (1) (intro.) of the statutes is amended to read:
SB189-SSA1,11,3
170.855 (1) Applicability. (intro.) The department of revenue shall assess real
2and personal property assessed as commercial property under s. 70.32 (2) (a) 2. if all
3of the following apply:
SB189-SSA1,48 4Section 48. 70.855 (1) (a) of the statutes is amended to read:
SB189-SSA1,11,85 70.855 (1) (a) The property owner and the governing body of the municipality
6where the property is located submit a written request to the department on or before
7March 1 of the year of the assessment to have the department assess the property
8owner's real and personal commercial property located in the municipality.
SB189-SSA1,49 9Section 49. 70.855 (1) (b) of the statutes is amended to read:
SB189-SSA1,11,1110 70.855 (1) (b) The written request submitted under par. (a) specifies the items
11of personal property and
parcels of real property for the department's assessment.
SB189-SSA1,50 12Section 50. 70.995 (1) (a) of the statutes is amended to read:
SB189-SSA1,12,213 70.995 (1) (a) In this section “manufacturing property" includes all lands,
14buildings, structures and other real property used in manufacturing, assembling,
15processing, fabricating, making, or milling tangible personal property for profit.
16Manufacturing property also includes warehouses, storage facilities , and office
17structures when the predominant use of the warehouses, storage facilities, or offices
18is in support of the manufacturing property, and all personal property owned or used
19by any person engaged in this state in any of the activities mentioned, and used in
20the activity, including raw materials, supplies, machinery, equipment, work in
21process and finished inventory when located at the site of the activity
.
22Establishments engaged in assembling component parts of manufactured products
23are considered manufacturing establishments if the new product is neither a
24structure nor other fixed improvement. Materials processed by a manufacturing
25establishment include products of agriculture, forestry, fishing, mining, and

1quarrying. For the purposes of this section, establishments which engage in mining
2metalliferous minerals are considered manufacturing establishments.
SB189-SSA1,51 3Section 51. 70.995 (1) (b) of the statutes is amended to read:
SB189-SSA1,12,94 70.995 (1) (b) Materials used by a manufacturing establishment may be
5purchased directly from producers, obtained through customary trade channels or
6secured without recourse to the market by transfer from one establishment to
7another under the same ownership.
Manufacturing production is usually carried on
8for the wholesale market, for interplant transfer or to order for industrial users
9rather than for direct sale to a domestic consumer.
SB189-SSA1,52 10Section 52. 70.995 (4) of the statutes is amended to read:
SB189-SSA1,13,411 70.995 (4) Whenever real property or tangible personal property is used for
12one, or some combination, of the processes mentioned in sub. (3) and also for other
13purposes, the department of revenue, if satisfied that there is substantial use in one
14or some combination of such processes, may assess the property under this section.
15For all purposes of this section the department of revenue shall have sole discretion
16for the determination of what is substantial use and what description of real property
17or what unit of tangible personal property shall constitute “the property" to be
18included for assessment purposes, and, in connection herewith, the department may
19include in a real property unit, real property owned by different persons. Vacant
20property designed for use in manufacturing, assembling, processing, fabricating,
21making, or milling tangible property for profit may be assessed under this section or
22under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
23that determination. In those specific instances where a portion of a description of
24real property includes manufacturing property rented or leased and operated by a
25separate person which does not satisfy the substantial use qualification for the entire

1property, the local assessor shall assess the entire real property description and all
2personal property not exempt under s. 70.11 (27)
. The applicable portions of the
3standard manufacturing property report form under sub. (12) as they relate to
4manufacturing machinery and equipment shall be submitted by such person.
SB189-SSA1,53 5Section 53. 70.995 (7) (b) of the statutes is amended to read:
SB189-SSA1,13,96 70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
7workload permits and if in the department's judgment it is desirable, the department
8of revenue shall complete a field investigation or on-site appraisal at full value under
9ss. s. 70.32 (1) and 70.34 of all manufacturing property in this state.
SB189-SSA1,54 10Section 54. 70.995 (8) (b) 1. of the statutes is amended to read:
SB189-SSA1,14,411 70.995 (8) (b) 1. The department of revenue shall annually notify each
12manufacturer assessed under this section and the municipality in which the
13manufacturing property is located of the full value of all real and personal property
14owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
15class mail or electronic mail. In addition, the notice shall specify that objections to
16valuation, amount, or taxability must be filed with the state board of assessors no
17later than 60 days after the date of the notice of assessment, that objections to a
18change from assessment under this section to assessment under s. 70.32 (1) must be
19filed no later than 60 days after the date of the notice, that the fee under par. (c) 1.
20or (d) must be paid and that the objection is not filed until the fee is paid. For
21purposes of this subdivision, an objection is considered timely filed if received by the
22state board of assessors no later than 60 days after the date of the notice or sent to
23the state board of assessors by certified mail in a properly addressed envelope, with
24postage paid, that is postmarked before midnight of the last day for filing. A
25statement shall be attached to the assessment roll indicating that the notices

1required by this section have been mailed and failure to receive the notice does not
2affect the validity of the assessments, the resulting tax on real or personal property,
3the procedures of the tax appeals commission or of the state board of assessors, or
4the enforcement of delinquent taxes by statutory means.
SB189-SSA1,55 5Section 55. 70.995 (12) (a) of the statutes is amended to read:
SB189-SSA1,15,26 70.995 (12) (a) The department of revenue shall prescribe a standard
7manufacturing property report form that shall be submitted annually for each real
8estate parcel and each personal property account on or before March 1 by all
9manufacturers whose property is assessed under this section. The report form shall
10contain all information considered necessary by the department and shall include,
11without limitation, income and operating statements, fixed asset schedules, and a
12report of new construction or demolition. Failure to submit the report shall result
13in denial of any right of redetermination by the state board of assessors or the tax
14appeals commission. If any property is omitted or understated in the assessment roll
15in any of the next 5 previous years, the assessor shall enter the value of the omitted
16or understated property once for each previous year of the omission or
17understatement. The assessor shall affix a just valuation to each entry for a former
18year as it should have been assessed according to the assessor's best judgment. Taxes
19shall be apportioned and collected on the tax roll for each entry, on the basis of the
20net tax rate for the year of the omission, taking into account credits under s. 79.10.
21In the case of omitted property, interest shall be added at the rate of 0.0267 percent
22per day for the period of time between the date when the form is required to be
23submitted and the date when the assessor affixes the just valuation. In the case of
24underpayments determined after an objection under s. 70.995 (8) (d), interest shall
25be added at the average annual discount interest rate determined by the last auction

1of 6-month U.S. treasury bills before the objection per day for the period of time
2between the date when the tax was due and the date when it is paid.
SB189-SSA1,56 3Section 56. 71.17 (2) of the statutes is amended to read:
SB189-SSA1,15,114 71.17 (2) Lien on trust estate; income taxes levied against beneficiary. All
5income taxes levied against the income of beneficiaries shall be a lien on that portion
6of the trust estate or interest therein from which the income taxed is derived, and
7such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
8same become delinquent. Every person who, as a fiduciary under the provisions of
9this subchapter, pays an income tax shall have all the rights and remedies of
10reimbursement for any taxes assessed against him or her or paid by him or her in
11such capacity, as provided in s. 70.19 (1) and (2), 2019 stats.
SB189-SSA1,57 12Section 57. 74.05 (1) of the statutes is amended to read:
SB189-SSA1,15,1613 74.05 (1) Definition. In this section, “error in the tax roll" means an error in
14the description of any real or personal property, in the identification of the owner or
15person to whom the property is assessed or in the amount of the tax or an error
16resulting from a palpably erroneous entry in the assessment roll.
SB189-SSA1,58 17Section 58. 74.09 (2) of the statutes is amended to read:
SB189-SSA1,15,2018 74.09 (2) Preparation. The clerk of the taxation district shall prepare the real
19and personal property tax bills. The form of the property tax bill shall be prescribed
20by the department of revenue and shall be uniform.
SB189-SSA1,59 21Section 59. 74.11 (4) of the statutes is repealed.
SB189-SSA1,60 22Section 60. 74.11 (6) (a) of the statutes is amended to read:
SB189-SSA1,15,2523 74.11 (6) (a) Payments made on or before January 31 and payments of taxes
24on improvements on leased land that are assessed as personal property
shall be
25made to the taxation district treasurer.
SB189-SSA1,61
1Section 61. 74.11 (10) (a) 1. of the statutes is amended to read:
SB189-SSA1,16,62 74.11 (10) (a) 1. If all special assessments, special charges, and special taxes
3and personal property taxes due under sub. (3) or (4) are not paid in full and received
4by the proper official on or before 5 working days after the due date, the amounts
5unpaid are delinquent as of the day after the due date of the first installment or of
6the lump-sum payment.
SB189-SSA1,62 7Section 62. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
SB189-SSA1,63 8Section 63. 74.11 (11) (b) of the statutes is repealed.
SB189-SSA1,64 9Section 64. 74.11 (12) (a) (intro.) of the statutes is amended to read:
SB189-SSA1,16,1310 74.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
11district treasurer or county treasurer receives a payment from a taxpayer which is
12not sufficient to pay all amounts due, the treasurer shall apply the payment to the
13amounts due, including interest and penalties, in the following order:
SB189-SSA1,65 14Section 65. 74.11 (12) (a) 1g. of the statutes is repealed.
SB189-SSA1,66 15Section 66. 74.11 (12) (b) of the statutes is amended to read:
SB189-SSA1,16,1816 74.11 (12) (b) The allocation under par. (a) 1g. 1m, to 4. is conclusive for
17purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies
18under this section.
SB189-SSA1,67 19Section 67. 74.11 (12) (d) of the statutes is repealed.
SB189-SSA1,68 20Section 68. 74.12 (6) of the statutes is repealed.
SB189-SSA1,69 21Section 69. 74.12 (7) (a) of the statutes is amended to read:
SB189-SSA1,17,222 74.12 (7) (a) If the first installment of real property taxes, personal property
23taxes on improvements on leased land
or special assessments to which an
24installment option pertains is not received by the proper official on or before 5
25working days after the due date of January 31, the entire amount of the remaining

1unpaid taxes or special assessments to which an installment option pertains on that
2parcel is delinquent as of February 1.
SB189-SSA1,70 3Section 70. 74.12 (8) (a) of the statutes is amended to read:
SB189-SSA1,17,104 74.12 (8) (a) If the 2nd or any subsequent installment payment of real property
5taxes, personal property taxes on improvements on leased land or special
6assessments to which an installment option pertains is not received by the proper
7official on or before 5 working days after the due date specified in the ordinance, the
8entire amount of the remaining unpaid taxes or special assessments to which an
9installment option pertains on that parcel is delinquent as of the first day of the
10month after the payment is due and interest and penalties are due under sub. (10).
SB189-SSA1,71 11Section 71. 74.12 (9) (a) of the statutes is amended to read:
SB189-SSA1,17,1612 74.12 (9) (a) If all special assessments to which an installment option does not
13pertain, special charges, and special taxes and personal property taxes that are due
14under sub. (5) or (6) are not paid in full and received by the proper official on or before
155 working days after the due date of January 31, the amounts unpaid are delinquent
16as of February 1.
SB189-SSA1,72 17Section 72. 74.12 (10) (a) of the statutes is amended to read:
SB189-SSA1,17,2218 74.12 (10) (a) All real property taxes, special assessments, special charges and
19special taxes that become delinquent and are paid on or before July 31, and all
20delinquent personal property taxes, whenever paid,
shall be paid, together with
21interest and penalties charged from the preceding February 1, to the taxation district
22treasurer.
SB189-SSA1,73 23Section 73. 74.12 (11) (a) (intro.) of the statutes is amended to read:
SB189-SSA1,18,224 74.12 (11) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
25district treasurer or county treasurer receives a payment from a taxpayer which is

1not sufficient to pay all amounts due, the treasurer shall apply the payment to the
2amounts due, including interest and penalties, in the following order:
SB189-SSA1,74 3Section 74. 74.12 (11) (a) 1g. of the statutes is repealed.
SB189-SSA1,75 4Section 75. 74.12 (11) (b) of the statutes is amended to read:
SB189-SSA1,18,75 74.12 (11) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
6purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies
7under this section.
SB189-SSA1,76 8Section 76. 74.12 (11) (d) of the statutes is repealed.
SB189-SSA1,77 9Section 77. 74.29 (2) of the statutes is amended to read:
SB189-SSA1,18,1710 74.29 (2) On or before August 20, a taxation district treasurer who has not paid
11in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. or under s.
1274.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all taxes
13on improvements on leased land included in the tax roll which have not previously
14been paid to, or retained by, the taxing jurisdiction, except that the treasurer shall
15pay the state's proportionate share to the county. As part of that distribution, the
16taxation district treasurer shall allocate to each tax incremental district within the
17taxation district its proportionate share of taxes on improvements on leased land.
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