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LRB-5664/2
JK:cdc
2021 - 2022 LEGISLATURE
February 17, 2022 - Introduced by Representatives Knodl, Armstrong, Allen,
Behnke, Brandtjen, Brooks, Cabral-Guevara, Dittrich, Edming, Gundrum,
Horlacher, Kitchens, Krug, Kuglitsch, Macco, Magnafici, Moses, Neylon,
Novak, Oldenburg, Penterman, Pronschinske, Ramthun, Rozar, Schraa,
Skowronski, Sortwell, Tranel, VanderMeer, Wichgers, Plumer and
Zimmerman, cosponsored by Senator Jacque. Referred to Committee on Ways
and Means.
AB1048,2,11 1An Act to repeal 60.85 (1) (f), 66.1105 (2) (d), 70.043 (2), 70.47 (15), 70.53 (1) (a),
270.65 (2) (a) 2., 70.995 (1) (b), 70.995 (12r), 71.28 (5n) (a) 5. d., 74.11 (4), 74.11
3(11) (b), 74.11 (12) (a) 1g., 74.11 (12) (d), 74.12 (6), 74.12 (11) (a) 1g., 74.12 (11)
4(d), 74.30 (1) (i), 74.42, 74.47 (3) (e), 74.55 and 76.69; to renumber 70.043 (1),
574.11 (11) (a) and 79.096 (1); to renumber and amend 79.096 (2) (a); to
6consolidate, renumber and amend
70.65 (2) (a) (intro.) and 1.; to amend
717.14 (1) (g), 26.03 (1m) (b) (intro.), 33.01 (9) (a), 33.01 (9) (am), 33.01 (9) (ar)
81., 33.01 (9) (b) 1., 60.85 (1) (h) 1. c., 60.85 (1) (o), 66.0435 (3) (g), 66.1105 (2) (f)
91. c., 66.1106 (1) (k), 70.02, 70.05 (5) (a) 1., 70.13 (3), 70.13 (7), 70.17 (1), 70.174,
1070.18, 70.19, 70.20, 70.21 (1), 70.21 (1m) (intro.), 70.21 (2), 70.22 (1), 70.22 (2)
11(a), 70.29, 70.30 (intro.), 70.34, 70.345, 70.35 (1), 70.35 (2), 70.35 (3), 70.35 (4),
1270.35 (5), 70.36 (1), 70.36 (2), 70.44 (1), 70.49 (2), 70.52, 70.65 (2) (b) (intro.),
1370.68 (1), 70.73 (1) (b), 70.73 (1) (c), 70.73 (1) (d), 70.84, 70.855 (1) (intro.), 70.855
14(1) (a), 70.855 (1) (b), 70.995 (1) (a), 70.995 (4), 70.995 (7) (b), 70.995 (8) (b) 1.,

170.995 (12) (a), 71.07 (5n) (a) 5. a., 71.07 (5n) (a) 9. (intro.), 71.07 (5n) (a) 9. a.,
271.07 (5n) (d) 2., 71.07 (6e) (a) 5., 71.07 (9) (a) 3., 71.17 (2), 71.28 (5n) (a) 5. a.,
371.28 (5n) (a) 9. (intro.), 71.28 (5n) (a) 9. a., 71.28 (5n) (d) 2., 73.06 (3), 74.05 (1),
474.09 (2), 74.11 (6) (a), 74.11 (10) (a) 1., 74.11 (12) (a) (intro.), 74.11 (12) (b), 74.12
5(7) (a), 74.12 (8) (a), 74.12 (9) (a), 74.12 (10) (a), 74.12 (11) (a) (intro.), 74.12 (11)
6(b), 74.29 (2), 74.30 (1m), 74.83, 74.87 (3), 77.84 (1), 79.095 (3), 174.065 (3),
7815.18 (3) (intro.) and 978.05 (6) (a); and to create 16.5185 (1m), 60.85 (5) (j),
866.1105 (5) (j), 66.1106 (4) (e), 70.015, 70.111 (28), 70.17 (3), 70.995 (5n), 71.07
9(5n) (a) 9. c., 71.28 (5n) (a) 9. c., 79.096 (1) (b), 79.096 (2) (a) 2., 79.096 (2) (c) and
1079.096 (2) (d) of the statutes; relating to: eliminating the personal property
11tax.
Analysis by the Legislative Reference Bureau
Under current law, beginning with the property tax assessments as of January
1, 2018, machinery, tools, and patterns, not including those items used in
manufacturing, are exempt from the personal property tax. However, beginning in
2019, the state pays each taxing jurisdiction an amount equal to the property taxes
levied on those items of personal property for the property tax assessments as of
January 1, 2017.
Under the bill, beginning with the property tax assessments as of January 1,
2022, no items of personal property will be subject to the property tax. Beginning in
2023, and in each year thereafter, the state will pay each taxing jurisdiction an
additional amount equal to the property taxes levied on the items made exempt
under the bill for the property tax assessments as of January 1, 2021.
The bill also makes a number of technical changes related to the repeal of the
personal property tax, such as providing a process whereby manufacturing
establishments located in this state that do not own real property in this state may
continue to claim the manufacturing income tax credit.
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:
AB1048,1 1Section 1. 16.5185 (1m) of the statutes is created to read:
AB1048,3,62 16.5185 (1m) In fiscal year 2021-22, in addition to the amount under sub. (1),
3the secretary shall transfer from the general fund to the transportation fund
4$20,000,000. In fiscal year 2022-23, and in each fiscal year thereafter, in addition
5to the amount under sub. (1), the secretary shall transfer from the general fund to
6the transportation fund $44,000,000.
AB1048,2 7Section 2. 17.14 (1) (g) of the statutes is amended to read:
AB1048,3,128 17.14 (1) (g) Failure to use the “Wisconsin Property Assessment Manual"
9provided under s. 73.03 (2a) and as required by s. 70.32 (1) and 70.34. The
10certification of any assessor removed under this paragraph may for sufficient reason
11be reinstated by the secretary of revenue after one year upon formal application for
12reinstatement.
AB1048,3 13Section 3. 26.03 (1m) (b) (intro.) of the statutes is amended to read:
AB1048,3,1814 26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
15raw forest products on public lands, as defined in s. 70.13 (7), 2019 stats., to a person
16harvesting raw forest products for fuel wood for his or her home consumption, to a
17person harvesting for the purpose of clearing the land for agricultural use or to a
18person harvesting from the person's own land, any of the following:
AB1048,4 19Section 4. 33.01 (9) (a) of the statutes is amended to read:
AB1048,4,220 33.01 (9) (a) For the purpose of receiving notice under this chapter, a person
21whose name appears as an owner of real property on the tax roll under s. 70.65 (2)

1(a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
2the previous year.
AB1048,5 3Section 5. 33.01 (9) (am) of the statutes is amended to read:
AB1048,4,54 33.01 (9) (am) For the purpose of petitioning under this chapter, any of the
5following:
AB1048,4,86 1. A person whose name appears as an owner of real property on the tax roll
7under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday
8in December of the previous year.
AB1048,4,129 2. The spouse of a person whose name appears as an owner of real property on
10the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the
113rd Monday in December of the previous year if the spouse is referred to on that tax
12roll.
AB1048,6 13Section 6. 33.01 (9) (ar) 1. of the statutes is amended to read:
AB1048,4,1614 33.01 (9) (ar) 1. The person's name appears as an owner of real property on the
15tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
16Monday in December of the previous year.
AB1048,7 17Section 7. 33.01 (9) (b) 1. of the statutes is amended to read:
AB1048,4,2018 33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
19roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
20Monday in December of the previous year; or
AB1048,8 21Section 8. 60.85 (1) (f) of the statutes is repealed.
AB1048,9 22Section 9. 60.85 (1) (h) 1. c. of the statutes is amended to read:
AB1048,5,223 60.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
24resulting from the sale or lease as lessor by the town of real or personal property

1within a tax incremental district for consideration which is less than its cost to the
2town.
AB1048,10 3Section 10. 60.85 (1) (o) of the statutes is amended to read:
AB1048,5,54 60.85 (1) (o) “Taxable property" means all real and personal taxable property
5located in a tax incremental district.
AB1048,11 6Section 11. 60.85 (5) (j) of the statutes is created to read:
AB1048,5,137 60.85 (5) (j) Upon receiving a written application from the town clerk, in a form
8prescribed by the department of revenue, the department shall recalculate the base
9value of a tax incremental district affected by 2021 Wisconsin Act .... (this act) to
10remove the value of the personal property. A request received under this paragraph
11no later than October 31 is effective in the year following the year in which the
12request is made. A request received after October 31 is effective in the 2nd year
13following the year in which the request is made.
AB1048,12 14Section 12. 66.0435 (3) (g) of the statutes is amended to read:
AB1048,5,1715 66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall
16be treated as a default in payment of personal property tax and is subject to all
17procedures and penalties applicable under chs. 70 and 74.
AB1048,13 18Section 13. 66.1105 (2) (d) of the statutes is repealed.
AB1048,14 19Section 14. 66.1105 (2) (f) 1. c. of the statutes is amended to read:
AB1048,5,2220 66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
21resulting from the sale or lease as lessor by the city of real or personal property within
22a tax incremental district for consideration which is less than its cost to the city.
AB1048,15 23Section 15. 66.1105 (5) (j) of the statutes is created to read:
AB1048,6,524 66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
25form prescribed by the department of revenue, the department shall recalculate the

1base value of a tax incremental district affected by 2021 Wisconsin Act .... (this act)
2to remove the value of the personal property. A request received under this
3paragraph no later than October 31 is effective in the year following the year in which
4the request is made. A request received after October 31 is effective in the 2nd year
5following the year in which the request is made.
AB1048,16 6Section 16. 66.1106 (1) (k) of the statutes is amended to read:
AB1048,6,87 66.1106 (1) (k) “Taxable property" means all real and personal taxable property
8located in an environmental remediation tax incremental district.
AB1048,17 9Section 17. 66.1106 (4) (e) of the statutes is created to read:
AB1048,6,1610 66.1106 (4) (e) Upon receiving a written application from the clerk of a political
11subdivision, in a form prescribed by the department of revenue, the department shall
12recalculate the base value of a tax incremental district affected by 2021 Wisconsin
13Act .... (this act) to remove the value of the personal property. A request received
14under this paragraph no later than October 31 is effective in the year following the
15year in which the request is made. A request received after October 31 is effective
16in the 2nd year following the year in which the request is made.
AB1048,18 17Section 18. 70.015 of the statutes is created to read:
AB1048,6,19 1870.015 Sunset. Beginning with the property tax assessments as of January
191, 2022, no tax shall be levied under this chapter on personal property.
AB1048,19 20Section 19. 70.02 of the statutes is amended to read:
AB1048,6,25 2170.02 Definition of general property. General property is all the taxable
22real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
23under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
24includes manufacturing property subject to s. 70.995, but assessment of that
25property shall be made according to s. 70.995.
AB1048,20
1Section 20. 70.043 (1) of the statutes is renumbered 70.043.
AB1048,21 2Section 21. 70.043 (2) of the statutes is repealed.
AB1048,22 3Section 22. 70.05 (5) (a) 1. of the statutes is amended to read:
AB1048,7,64 70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
5the total values established under ss. s. 70.32 and 70.34, but excluding
6manufacturing property subject to assessment under s. 70.995.
AB1048,23 7Section 23. 70.111 (28) of the statutes is created to read:
AB1048,7,108 70.111 (28) Business and manufacturing personal property. (a) Beginning
9with the property tax assessments as of January 1, 2022, all business and
10manufacturing personal property.
AB1048,7,1311 (b) A taxing jurisdiction may include the most recent valuation of personal
12property described under par. (a) that is located in the taxing jurisdiction for
13purposes of complying with debt limitations applicable to the jurisdiction.
AB1048,24 14Section 24 . 70.13 (3) of the statutes is amended to read:
AB1048,8,215 70.13 (3) On For assessments made before January 1, 2022, on or before the
16tenth day of January in each year the owner of logs or timber in transit shall furnish
17the assessor of the district in which the mill at which the logs or timber will be sawed
18or manufactured is located a verified statement of the amount, character and value
19of all the logs and timber in transit on the first day of January preceding, and the
20owner of the logs or timber shall furnish to the assessor of the district in which the
21logs and timber were located on the first day of January preceding, a like verified
22statement of the amount, character and value thereof. Any assessment made in
23accordance with the owner's statement shall be valid and binding on the owner
24notwithstanding any subsequent change as to the place where the same may be
25sawed or manufactured. If the owner of the logs or timber shall fail or refuse to

1furnish the statement herein provided for, or shall intentionally make a false
2statement, that owner shall be subject to the penalties prescribed by s. 70.36.
AB1048,25 3Section 25 . 70.13 (7) of the statutes is amended to read:
AB1048,8,194 70.13 (7) Saw For assessments made before January 1, 2022, saw logs or timber
5removed from public lands during the year next preceding the first day of January
6or having been removed from such lands and in transit therefrom on the first day of
7January, shall be deemed located and assessed in the assessment district wherein
8such public lands are located and shall be assessed in no other assessment district.
9Saw logs or timber shall be deemed in transit when the same are being transported.
10On or before January 10 in each year the owner of such logs or timber shall furnish
11the assessor of the assessment district wherein they are assessable a verified
12statement of the amount, character and value of all such logs and timber. If the
13owner of any such logs or timber shall fail or refuse to furnish such statement or shall
14intentionally make a false statement, he or she is subject to the penalties prescribed
15by s. 70.36. This subsection shall supersede any provision of law in conflict
16therewith. The term “owner" as used in this subsection is deemed to mean the person
17owning the logs or timber at the time of severing. “Public lands" as used in this
18subsection shall mean lands owned by the United States of America, the state of
19Wisconsin or any political subdivision of this state.
AB1048,26 20Section 26 . 70.17 (1) of the statutes is amended to read:
AB1048,9,521 70.17 (1) Real property shall be entered in the name of the owner, if known to
22the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
23without any name. The person holding the contract or certificate of sale of any real
24property contracted to be sold by the state, but not conveyed, shall be deemed the
25owner for such purpose. The undivided real estate of any deceased person may be

1entered to the heirs of such person without designating them by name. The real
2estate of an incorporated company shall be entered in the same manner as that of an
3individual. Improvements Except as provided in sub. (3), buildings, improvements,
4and fixtures
on leased lands may be assessed either as real property or personal
5property.
AB1048,27 6Section 27 . 70.17 (3) of the statutes is created to read:
AB1048,9,237 70.17 (3) Beginning with the property tax assessments as of January 1, 2022,
8manufactured and mobile homes, not otherwise exempt from taxation under s.
966.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
10improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
11on forest croplands, and buildings, improvements, and fixtures on managed forest
12lands shall be assessed as real property. If buildings, improvements, and fixtures,
13but not the underlying land, are leased to a person other than the landowner or if the
14buildings, improvements, and fixtures are owned by a person other than the
15landowner, the assessor may create a separate tax parcel for the buildings,
16improvements, and fixtures and assess the buildings, improvements, and fixtures as
17real property to the owner of the buildings, improvements, and fixtures. The
18assessor may also create a tax parcel for buildings, improvements, and fixtures on
19exempt lands, buildings, improvements, and fixtures on forest croplands, and
20buildings, improvements, and fixtures on managed forest lands and assess the
21buildings, improvements, and fixtures as real property to the owner of the buildings,
22improvements, and fixtures. For purposes of this subsection, “buildings,
23improvements and fixtures" does not include any property defined in s. 70.04.
AB1048,28 24Section 28. 70.174 of the statutes is amended to read:
AB1048,10,5
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.
AB1048,29 6Section 29 . 70.18 of the statutes is amended to read:
AB1048,10,19 770.18 Personal property, to whom assessed. (1) Personal For assessments
8made before January 1, 2022, personal
property shall be assessed to the owner
9thereof, except that when it is in the charge or possession of some person other than
10the owner it may be assessed to the person so in charge or possession of the same.
11Telegraph and telephone poles, posts, railroad ties, lumber, and all other
12manufactured forest products shall be deemed to be in the charge or possession of the
13person in occupancy or possession of the premises upon which the same shall be
14stored or piled, and the same shall be assessed to such person, unless the owner or
15some other person residing in the same assessment district, shall be actually and
16actively in charge and possession thereof, in which case it shall be assessed to such
17resident owner or other person so in actual charge or possession; but nothing
18contained in this subsection shall affect or change the rules prescribed in s. 70.13
19respecting the district in which such property shall be assessed.
AB1048,10,25 20(2) Goods For assessments made before January 1, 2022, goods, wares, and
21merchandise in storage in a commercial storage warehouse or on a public wharf shall
22be assessed to the owner thereof and not to the warehouse or public wharf, if the
23operator of the warehouse or public wharf furnishes to the assessor the names and
24addresses of the owners of all goods, wares, and merchandise not exempt from
25taxation.
AB1048,30
1Section 30. 70.19 of the statutes is amended to read:
AB1048,11,11 270.19 Assessment, how made; liability and rights of representative. (1)
3When For assessments made before January 1, 2022, when personal property is
4assessed under s. 70.18 (1) to a person in charge or possession of the personal
5property other than the owner, the assessment of that personal property shall be
6entered upon the assessment roll separately from the assessment of that person's
7own personal property, adding to the person's name upon the tax roll words briefly
8indicating that the assessment is made to the person as the person in charge or
9possession of the property. The failure to enter the assessment separately or to
10indicate the representative capacity or other relationship of the person assessed
11shall not affect the validity of the assessment.
AB1048,12,2 12(2) The For assessments made before January 1, 2022, the person assessed
13under sub. (1) and s. 70.18 (1) is personally liable for the tax on the property. The
14person assessed under sub. (1) and s. 70.18 (1) has a personal right of action against
15the owner of the property for the amount of the taxes; has a lien for that amount upon
16the property with the rights and remedies for the preservation and enforcement of
17that lien as provided in ss. 779.45 and 779.48; and is entitled to retain possession of
18the property until the owner of the property pays the tax on the property or
19reimburses the person assessed for the tax. The lien and right of possession relate
20back and exist from the time that the assessment is made, but may be released and
21discharged by giving to the person assessed such undertaking or other indemnity as
22the person accepts or by giving the person assessed a bond in the amount and with
23the sureties as is directed and approved by the circuit court of the county in which
24the property is assessed, upon 8 days' notice to the person assessed. The bond shall

1be conditioned to hold the person assessed free and harmless from all costs, expense,
2liability, or damage by reason of the assessment.
AB1048,31 3Section 31 . 70.20 of the statutes is amended to read:
AB1048,12,17 470.20 Owner's liability when personalty assessed to another; action to
5collect.
(1) When For assessments made before January 1, 2022, when personal
6property shall be assessed to some person in charge or possession thereof, other than
7the owner, such owner as well as the person so in charge or possession shall be liable
8for the taxes levied pursuant to such assessment; and the liability of such owner may
9be enforced in a personal action as for a debt. Such action may be brought in the name
10of the town, city or village in which such assessment was made, if commenced before
11the time fixed by law for the return of delinquent taxes, by direction of the treasurer
12or tax collector of such town, city or village. If commenced after such a return, it shall
13be brought in the name of the county or other municipality to the treasurer or other
14officer of which such return shall be made, by direction of such treasurer or other
15officer. Such action may be brought in any court of this state having jurisdiction of
16the amount involved and in which jurisdiction may be obtained of the person of such
17owner or by attachment of the property of such owner.
AB1048,13,2 18(2) The For assessments made before January 1, 2022, the remedy of
19attachment may be allowed in such action upon filing an affidavit of the officer by
20whose direction such action shall be brought, showing the assessment of such
21property in the assessment district, the amount of tax levied pursuant thereto, that
22the defendant was the owner of such property at the time as of which the assessment
23thereof was made, and that such tax remains unpaid in whole or in part, and the
24amount remaining unpaid. The proceedings in such actions and for enforcement of
25the judgment obtained therein shall be the same as in ordinary actions for debt as

1near as may be, but no property shall be exempt from attachment or execution issued
2upon a judgment against the defendant in such action.
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