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AB1048,68 9Section 68. 70.995 (7) (b) of the statutes is amended to read:
AB1048,26,1310 70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
11workload permits and if in the department's judgment it is desirable, the department
12of revenue shall complete a field investigation or on-site appraisal at full value under
13ss. s. 70.32 (1) and 70.34 of all manufacturing property in this state.
AB1048,69 14Section 69. 70.995 (8) (b) 1. of the statutes is amended to read:
AB1048,27,815 70.995 (8) (b) 1. The department of revenue shall annually notify each
16manufacturer assessed under this section and the municipality in which the
17manufacturing property is located of the full value of all real and personal property
18owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
19class mail or electronic mail. In addition, the notice shall specify that objections to
20valuation, amount, or taxability must be filed with the state board of assessors no
21later than 60 days after the date of the notice of assessment, that objections to a
22change from assessment under this section to assessment under s. 70.32 (1) must be
23filed no later than 60 days after the date of the notice, that the fee under par. (c) 1.
24or (d) must be paid and that the objection is not filed until the fee is paid. For
25purposes of this subdivision, an objection is considered timely filed if received by the

1state board of assessors no later than 60 days after the date of the notice or sent to
2the state board of assessors by certified mail in a properly addressed envelope, with
3postage paid, that is postmarked before midnight of the last day for filing. A
4statement shall be attached to the assessment roll indicating that the notices
5required by this section have been mailed and failure to receive the notice does not
6affect the validity of the assessments, the resulting tax on real or personal property,
7the procedures of the tax appeals commission or of the state board of assessors, or
8the enforcement of delinquent taxes by statutory means.
AB1048,70 9Section 70. 70.995 (12) (a) of the statutes is amended to read:
AB1048,28,610 70.995 (12) (a) The department of revenue shall prescribe a standard
11manufacturing property report form that shall be submitted annually for each real
12estate parcel and each personal property account on or before March 1 by all
13manufacturers whose property is assessed under this section. The report form shall
14contain all information considered necessary by the department and shall include,
15without limitation, income and operating statements, fixed asset schedules, and a
16report of new construction or demolition. Failure to submit the report shall result
17in denial of any right of redetermination by the state board of assessors or the tax
18appeals commission. If any property is omitted or understated in the assessment roll
19in any of the next 5 previous years, the assessor shall enter the value of the omitted
20or understated property once for each previous year of the omission or
21understatement. The assessor shall affix a just valuation to each entry for a former
22year as it should have been assessed according to the assessor's best judgment. Taxes
23shall be apportioned and collected on the tax roll for each entry, on the basis of the
24net tax rate for the year of the omission, taking into account credits under s. 79.10.
25In the case of omitted property, interest shall be added at the rate of 0.0267 percent

1per day for the period of time between the date when the form is required to be
2submitted and the date when the assessor affixes the just valuation. In the case of
3underpayments determined after an objection under s. 70.995 (8) (d), interest shall
4be added at the average annual discount interest rate determined by the last auction
5of 6-month U.S. treasury bills before the objection per day for the period of time
6between the date when the tax was due and the date when it is paid.
AB1048,71 7Section 71 . 70.995 (12r) of the statutes is repealed.
AB1048,72 8Section 72. 71.07 (5n) (a) 5. a. of the statutes is amended to read:
AB1048,28,159 71.07 (5n) (a) 5. a. “Manufacturing property factor" means a fraction, the
10numerator of which is the average value of the claimant's real and personal land and
11depreciable
property assessed under s. 70.995, owned or rented and used in this state
12by the claimant during the taxable year to manufacture qualified production
13property, and the denominator of which is the average value of all the claimant's real
14and personal
land and depreciable property owned or rented during the taxable year
15and used by the claimant to manufacture qualified production property.
AB1048,73 16Section 73 . 71.07 (5n) (a) 9. (intro.) of the statutes is amended to read:
AB1048,28,1817 71.07 (5n) (a) 9. (intro.) “Qualified production property" means either any of
18the following:
AB1048,74 19Section 74 . 71.07 (5n) (a) 9. a. of the statutes is amended to read:
AB1048,29,220 71.07 (5n) (a) 9. a. Tangible personal property manufactured in whole or in part
21by the claimant on property that is located in this state and assessed as
22manufacturing property under s. 70.995. Tangible personal property manufactured
23in this state may only be qualified production property if it is manufactured on
24property approved to be classified as manufacturing real property for purposes of s.

170.995, even if it is not eligible to be listed on the department's manufacturing roll
2until January 1 of the following year.
AB1048,75 3Section 75 . 71.07 (5n) (a) 9. c. of the statutes is created to read:
AB1048,29,134 71.07 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part
5by the claimant at an establishment that is located in this state and classified as
6manufacturing under s. 70.995 (5n). A person wishing to classify the person's
7establishment as manufacturing under this subd. 9. c. shall file an application in the
8form and manner prescribed by the department no later than July 1 of the taxable
9year for which the person wishes to claim the credit under this subsection, pursuant
10to s. 70.995 (5n). The department shall make a determination and provide written
11notice by December 31 of the year in which the application is filed. A determination
12on the classification under this subd. 9. c. may be appealed as provided under s.
1370.995 (5n).
AB1048,76 14Section 76 . 71.07 (5n) (d) 2. of the statutes is amended to read:
AB1048,29,2315 71.07 (5n) (d) 2. For purposes of determining a claimant's eligible qualified
16production activities income under this subsection, the claimant shall multiply the
17claimant's qualified production activities income from property manufactured by the
18claimant by the manufacturing property factor and qualified production activities
19income from property produced, grown, or extracted by the claimant by the
20agriculture property factor. This subdivision does not apply if the claimant's entire
21qualified production activities income results from the sale of tangible personal
22property that was manufactured, produced, grown, or extracted wholly in this state
23by the claimant.
AB1048,77 24Section 77 . 71.07 (6e) (a) 5. of the statutes is amended to read:
AB1048,30,17
171.07 (6e) (a) 5. “Property taxes" means real and personal property taxes,
2exclusive of special assessments, delinquent interest, and charges for service, paid
3by a claimant, and the claimant's spouse if filing a joint return, on the eligible
4veteran's or unremarried surviving spouse's principal dwelling in this state during
5the taxable year for which credit under this subsection is claimed, less any property
6taxes paid which are properly includable as a trade or business expense under
7section 162 of the Internal Revenue Code. If the principal dwelling on which the
8taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants
9in common or is owned by spouses as marital property, “property taxes" is that part
10of property taxes paid that reflects the ownership percentage of the claimant, except
11that this limitation does not apply to spouses who file a joint return. If the principal
12dwelling is sold during the taxable year, the “property taxes" for the seller and buyer
13shall be the amount of the tax prorated to each in the closing agreement pertaining
14to the sale or, if not so provided for in the closing agreement, the tax shall be prorated
15between the seller and buyer in proportion to months of their respective ownership.
16“Property taxes" includes monthly municipal permit fees in respect to a principal
17dwelling collected under s. 66.0435 (3) (c).
AB1048,78 18Section 78. 71.07 (9) (a) 3. of the statutes is amended to read:
AB1048,31,819 71.07 (9) (a) 3. “Property taxes" means real and personal property taxes,
20exclusive of special assessments, delinquent interest and charges for service, paid by
21a claimant on the claimant's principal dwelling during the taxable year for which
22credit under this subsection is claimed, less any property taxes paid which are
23properly includable as a trade or business expense under section 162 of the Internal
24Revenue Code. If the principal dwelling on which the taxes were paid is owned by
252 or more persons or entities as joint tenants or tenants in common or is owned by

1spouses as marital property, “property taxes" is that part of property taxes paid that
2reflects the ownership percentage of the claimant. If the principal dwelling is sold
3during the taxable year the “property taxes" for the seller and buyer shall be the
4amount of the tax prorated to each in the closing agreement pertaining to the sale
5or, if not so provided for in the closing agreement, the tax shall be prorated between
6the seller and buyer in proportion to months of their respective ownership. “ Property
7taxes" includes monthly municipal permit fees in respect to a principal dwelling
8collected under s. 66.0435 (3) (c).
AB1048,79 9Section 79. 71.17 (2) of the statutes is amended to read:
AB1048,31,1710 71.17 (2) Lien on trust estate; income taxes levied against beneficiary. All
11income taxes levied against the income of beneficiaries shall be a lien on that portion
12of the trust estate or interest therein from which the income taxed is derived, and
13such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
14same become delinquent. Every person who, as a fiduciary under the provisions of
15this subchapter, pays an income tax shall have all the rights and remedies of
16reimbursement for any taxes assessed against him or her or paid by him or her in
17such capacity, as provided in s. 70.19 (1) and (2), 2019 stats.
AB1048,80 18Section 80 . 71.28 (5n) (a) 5. a. of the statutes is amended to read:
AB1048,31,2519 71.28 (5n) (a) 5. a. “Manufacturing property factor" means a fraction, the
20numerator of which is the average value of the claimant's real and personal land and
21depreciable
property assessed under s. 70.995, owned or rented and used in this state
22by the claimant during the taxable year to manufacture qualified production
23property, and the denominator of which is the average value of all the claimant's real
24and personal
land and depreciable property owned or rented during the taxable year
25and used by the claimant to manufacture qualified production property.
AB1048,81
1Section 81. 71.28 (5n) (a) 5. d. of the statutes is repealed.
AB1048,82 2Section 82 . 71.28 (5n) (a) 9. (intro.) of the statutes is amended to read:
AB1048,32,43 71.28 (5n) (a) 9. (intro.) “Qualified production property" means either any of
4the following:
AB1048,83 5Section 83 . 71.28 (5n) (a) 9. a. of the statutes is amended to read:
AB1048,32,126 71.28 (5n) (a) 9. a. Tangible personal property manufactured in whole or in part
7by the claimant on property that is located in this state and assessed as
8manufacturing property under s. 70.995. Tangible personal property manufactured
9in this state may only be qualified production property if it is manufactured on
10property approved to be classified as manufacturing real property for purposes of s.
1170.995, even if it is not eligible to be listed on the department's manufacturing roll
12until January 1 of the following year.
AB1048,84 13Section 84 . 71.28 (5n) (a) 9. c. of the statutes is created to read:
AB1048,32,2314 71.28 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part
15by the claimant with an establishment that is located in this state and classified as
16manufacturing under s. 70.995 (5n). A person wishing to classify the person's
17establishment as manufacturing under this subd. 9. c. shall file an application in the
18form and manner prescribed by the department no later than July 1 of the taxable
19year for which the person wishes to claim the credit under this subsection, pursuant
20to s. 70.995 (5n). The department shall make a determination and provide written
21notice by December 31 of the year in which the application is filed. A determination
22on the classification under this subd. 9. c. may be appealed as provided under s.
2370.995 (5n).
AB1048,85 24Section 85 . 71.28 (5n) (d) 2. of the statutes is amended to read:
AB1048,33,9
171.28 (5n) (d) 2. Except as provided in subd. 3., for purposes of determining a
2claimant's eligible qualified production activities income under this subsection, the
3claimant shall multiply the claimant's qualified production activities income from
4property manufactured by the claimant by the manufacturing property factor and
5qualified production activities income from property produced, grown, or extracted
6by the claimant by the agriculture property factor. This subdivision does not apply
7if the claimant's entire qualified production activities income results from the sale
8of tangible personal property that was manufactured, produced, grown, or extracted
9wholly in this state by the claimant.
AB1048,86 10Section 86 . 73.06 (3) of the statutes is amended to read:
AB1048,33,2211 73.06 (3) The department of revenue, through its supervisors of equalization,
12shall examine and test the work of assessors during the progress of their assessments
13and ascertain whether any of them is assessing property at other than full value or
14is omitting property subject to taxation from the roll. The department and such
15supervisors shall have the rights and powers of a local assessor for the examination
16of persons and property and for the discovery of property subject to taxation. If any
17property has been omitted or not assessed according to law, they shall bring the same
18to the attention of the local assessor of the proper district and if such local assessor
19shall neglect or refuse to correct the assessment they shall report the fact to the board
20of review. All disputes between the department, municipalities, and property owners
21about the taxability or value of the property under s. 70.995 (12r) shall be resolved
22by using the procedures under s. 70.995 (8).
AB1048,87 23Section 87. 74.05 (1) of the statutes is amended to read:
AB1048,34,224 74.05 (1) Definition. In this section, “error in the tax roll" means an error in
25the description of any real or personal property, in the identification of the owner or

1person to whom the property is assessed or in the amount of the tax or an error
2resulting from a palpably erroneous entry in the assessment roll.
AB1048,88 3Section 88. 74.09 (2) of the statutes is amended to read:
AB1048,34,64 74.09 (2) Preparation. The clerk of the taxation district shall prepare the real
5and personal property tax bills. The form of the property tax bill shall be prescribed
6by the department of revenue and shall be uniform.
AB1048,89 7Section 89. 74.11 (4) of the statutes is repealed.
AB1048,90 8Section 90. 74.11 (6) (a) of the statutes is amended to read:
AB1048,34,119 74.11 (6) (a) Payments made on or before January 31 and payments of taxes
10on improvements on leased land that are assessed as personal property
shall be
11made to the taxation district treasurer.
AB1048,91 12Section 91. 74.11 (10) (a) 1. of the statutes is amended to read:
AB1048,34,1713 74.11 (10) (a) 1. If all special assessments, special charges, and special taxes
14and personal property taxes due under sub. (3) or (4) are not paid in full and received
15by the proper official on or before 5 working days after the due date, the amounts
16unpaid are delinquent as of the day after the due date of the first installment or of
17the lump-sum payment.
AB1048,92 18Section 92. 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
AB1048,93 19Section 93. 74.11 (11) (b) of the statutes is repealed.
AB1048,94 20Section 94. 74.11 (12) (a) (intro.) of the statutes is amended to read:
AB1048,34,2421 74.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
22district treasurer or county treasurer receives a payment from a taxpayer which is
23not sufficient to pay all amounts due, the treasurer shall apply the payment to the
24amounts due, including interest and penalties, in the following order:
AB1048,95 25Section 95. 74.11 (12) (a) 1g. of the statutes is repealed.
AB1048,96
1Section 96. 74.11 (12) (b) of the statutes is amended to read:
AB1048,35,42 74.11 (12) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
3purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies
4under this section.
AB1048,97 5Section 97. 74.11 (12) (d) of the statutes is repealed.
AB1048,98 6Section 98. 74.12 (6) of the statutes is repealed.
AB1048,99 7Section 99. 74.12 (7) (a) of the statutes is amended to read:
AB1048,35,138 74.12 (7) (a) If the first installment of real property taxes, personal property
9taxes on improvements on leased land
or special assessments to which an
10installment option pertains is not received by the proper official on or before 5
11working days after the due date of January 31, the entire amount of the remaining
12unpaid taxes or special assessments to which an installment option pertains on that
13parcel is delinquent as of February 1.
AB1048,100 14Section 100. 74.12 (8) (a) of the statutes is amended to read:
AB1048,35,2115 74.12 (8) (a) If the 2nd or any subsequent installment payment of real property
16taxes, personal property taxes on improvements on leased land or special
17assessments to which an installment option pertains is not received by the proper
18official on or before 5 working days after the due date specified in the ordinance, the
19entire amount of the remaining unpaid taxes or special assessments to which an
20installment option pertains on that parcel is delinquent as of the first day of the
21month after the payment is due and interest and penalties are due under sub. (10).
AB1048,101 22Section 101. 74.12 (9) (a) of the statutes is amended to read:
AB1048,36,223 74.12 (9) (a) If all special assessments to which an installment option does not
24pertain, special charges, and special taxes and personal property taxes that are due
25under sub. (5) or (6) are not paid in full and received by the proper official on or before

15 working days after the due date of January 31, the amounts unpaid are delinquent
2as of February 1.
AB1048,102 3Section 102. 74.12 (10) (a) of the statutes is amended to read:
AB1048,36,84 74.12 (10) (a) All real property taxes, special assessments, special charges and
5special taxes that become delinquent and are paid on or before July 31, and all
6delinquent personal property taxes, whenever paid,
shall be paid, together with
7interest and penalties charged from the preceding February 1, to the taxation district
8treasurer.
AB1048,103 9Section 103. 74.12 (11) (a) (intro.) of the statutes is amended to read:
AB1048,36,1310 74.12 (11) (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:
AB1048,104 14Section 104. 74.12 (11) (a) 1g. of the statutes is repealed.
AB1048,105 15Section 105. 74.12 (11) (b) of the statutes is amended to read:
AB1048,36,1816 74.12 (11) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
17purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies
18under this section.
AB1048,106 19Section 106. 74.12 (11) (d) of the statutes is repealed.
AB1048,107 20Section 107. 74.29 (2) of the statutes is amended to read:
AB1048,37,321 74.29 (2) On or before August 20, a taxation district treasurer who has not paid
22in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. or under s.
2374.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all taxes
24on improvements on leased land included in the tax roll which have not previously
25been paid to, or retained by, the taxing jurisdiction, except that the treasurer shall

1pay the state's proportionate share to the county. As part of that distribution, the
2taxation district treasurer shall allocate to each tax incremental district within the
3taxation district its proportionate share of taxes on improvements on leased land.
AB1048,108 4Section 108. 74.30 (1) (i) of the statutes is repealed.
AB1048,109 5Section 109. 74.30 (1m) of the statutes is amended to read:
AB1048,37,86 74.30 (1m) March settlement between counties and the state. On or before
7March 15, the county treasurer shall send to the secretary of administration the
8state's proportionate shares of taxes under sub. (1) (i) and (j).
AB1048,110 9Section 110. 74.42 of the statutes is repealed.
AB1048,111 10Section 111. 74.47 (3) (e) of the statutes is repealed.
AB1048,112 11Section 112. 74.55 of the statutes is repealed.
AB1048,113 12Section 113. 74.83 of the statutes is amended to read:
AB1048,37,21 1374.83 Agreements. Any 1st class city may enter into agreements to pay
14delinquent state, county, metropolitan sewerage district, and technical college
15district real or personal property taxes, including accrued interest and penalties
16thereon, applicable to property located in that city at any stage in the proceedings
17for collection and enforcement of those taxes and thereafter collect and enforce those
18taxes, including interest and penalties on them, in its own name in accordance with
19any of the procedures or remedies applicable to the collection and enforcement of
20delinquent city, state, county, metropolitan sewerage district, and technical college
21district taxes under this chapter and ch. 75.
AB1048,114 22Section 114. 74.87 (3) of the statutes is amended to read:
AB1048,38,823 74.87 (3) Optional payment schedule. The common council of a city may, by
24ordinance, permit payment in 10 equal installments, without interest, of general
25property taxes, special charges, and special assessments of the city, other than for

1special assessments for which no payment extension is allowed. Each installment
2shall be paid on or before the last day of each month from January through October.
3Taxes on personal property may be paid in installments under this subsection if, on
4or before January 31 of the year in which the tax becomes due, the taxpayer has first
5paid to the city treasurer taxes on personal property levied by all taxing jurisdictions
6other than the city.
The amounts and time of payment of city general property taxes,
7special assessments and charges in the city tax roll shall be as provided in the charter
8of the city.
AB1048,115 9Section 115. 76.69 of the statutes is repealed.
AB1048,116 10Section 116. 77.84 (1) of the statutes is amended to read:
AB1048,38,1811 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located
12shall enter in a special column or other appropriate place on the tax roll the
13description of each parcel of land designated as managed forest land, and shall
14specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
15designated open or closed under s. 77.83. The land shall be assessed and is subject
16to review under ch. 70. Except as provided in this subchapter, no tax may be levied
17on managed forest land, except that any building, improvements, and fixtures on
18managed forest land is subject to taxation as personal real property under ch. 70.
AB1048,117 19Section 117 . 79.095 (3) of the statutes is amended to read:
AB1048,39,620 79.095 (3) Review by department. The department shall adjust each rate
21reported under sub. (2) (b) to a full-value rate. The department shall review and
22correct the information submitted under sub. (2) (a), shall determine the full value
23of all of the property reported under sub. (2) (a) and of all the property under s. 70.995
24(12r)
and, on or before October 1, shall notify each taxing jurisdiction of the full value
25of the property that is exempt under s. 70.11 (39) and (39m) and that is located in the

1jurisdiction. The department shall adjust the full value that is reported to taxing
2jurisdictions under this subsection in the year after an error occurs or a value has
3been changed due to an appeal. All disputes between the department and
4municipalities about the value of the property reported under sub. (2) (a) or of the
5property under s. 70.995 (12r)
shall be resolved by using the procedures under s.
670.995 (8).
AB1048,118 7Section 118 . 79.096 (1) of the statutes is renumbered 79.096 (1) (a).
AB1048,119 8Section 119 . 79.096 (1) (b) of the statutes is created to read:
AB1048,39,129 79.096 (1) (b) Beginning in 2023, the department of administration shall pay
10to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the
11property taxes levied on the items of personal property described under s. 70.111 (28)
12for the property tax assessments as of January 1, 2021.
AB1048,120 13Section 120 . 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.)
14and amended to read:
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