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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AB1048,93 19Section 93. 74.11 (11) (b) of the statutes is repealed.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 of the statutes is repealed.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AB1048,97 5Section 97. 74.11 (12) (d) of the statutes is repealed.
AB1048,98 6Section 98. 74.12 (6) of the statutes is repealed.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:
AB1048,39,1715 79.096 (2) (a) (intro.) Each municipality shall report to the department of
16revenue, in the time and manner determined by the department, the all of the
17following:
AB1048,39,20 181. The amount of the property taxes levied on the items of personal property
19described under s. 70.111 (27) (b) for the property tax assessments as of January 1,
202017, on behalf of the municipality and on behalf of other taxing jurisdictions.
AB1048,121 21Section 121 . 79.096 (2) (a) 2. of the statutes is created to read:
AB1048,39,2522 79.096 (2) (a) 2. The amount of the property taxes levied on the items of
23personal property described under s. 70.111 (28) for the property tax assessments as
24of January 1, 2021, on behalf of the municipality and on behalf of other taxing
25jurisdictions.
AB1048,122
1Section 122. 79.096 (2) (c) of the statutes is created to read:
AB1048,40,52 79.096 (2) (c) If a municipality does not timely electronically file the report
3required by the department of revenue under par. (a), the following reductions will
4be made to the municipality's personal property aid distributed under sub. (1) (b) in
52023:
AB1048,40,66 1. Reduction of 50 percent, if not filed by June 30, 2022.
AB1048,40,87 2. Forfeiture of the municipality's aid under sub. (1) (b), if not filed by July 15,
82022.
AB1048,123 9Section 123 . 79.096 (2) (d) of the statutes is created to read:
AB1048,40,1310 79.096 (2) (d) If a municipality does not electronically file the report required
11by the department of revenue under par. (a) by July 15, 2022, the department may
12use the best information available to calculate the aid to distribute under sub. (1) (b)
13in 2023 to the applicable taxing jurisdictions.
AB1048,124 14Section 124. 174.065 (3) of the statutes is amended to read:
AB1048,40,1915 174.065 (3) Collection of delinquent dog license taxes. Delinquent dog
16license taxes may be collected in the same manner as in s. 74.55 and a civil action
17under
ch. 799 for the collecting of personal property taxes, if the action is brought
18within 6 years after the January 1 of the year in which the taxes are required to be
19paid
.
AB1048,125 20Section 125. 815.18 (3) (intro.) of the statutes is amended to read:
AB1048,40,2321 815.18 (3) Exempt property. (intro.) The debtor's interest in or right to receive
22the following property is exempt, except as specifically provided in this section and
23ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):
AB1048,126 24Section 126 . 978.05 (6) (a) of the statutes is amended to read:
AB1048,41,13
1978.05 (6) (a) Institute, commence or appear in all civil actions or special
2proceedings under and perform the duties set forth for the district attorney under ch.
3980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4),
4109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86,
5946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection
6with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and
7938 as the judge may request and perform all appropriate duties and appear if the
8district attorney is designated in specific statutes, including matters within chs. 782,
9976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority
10of the county board to designate, under s. 48.09 (5), that the corporation counsel
11provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6)
12or 938.09 (6), the district attorney as an appropriate person to represent the interests
13of the public under s. 48.14 or 938.14.
AB1048,127 14Section 127. Initial applicability.
AB1048,41,2515 (1) Assessments. The treatment of ss. 17.14 (1) (g), 33.01 (9) (a), (am), (ar) 1.,
16and (b) 1., 60.85 (1) (f), (h) 1. c., and (o) and (5) (j), 66.0435 (3) (g), 66.1105 (2) (d) and
17(f) 1. c. and (5) (j), 66.1106 (1) (k) and (4) (e), 70.02, 70.043 (1) and (2), 70.05 (5) (a)
181., 70.17 (1), 70.174, 70.44 (1), 70.47 (15), 70.49 (2), 70.52, 70.53 (1) (a), 70.65 (2) (a)
19(intro.), 1., and 2. and (b) (intro.), 70.73 (1) (b), (c), and (d), 70.84, 70.855 (1) (intro.),
20(a), and (b), 70.995 (1) (a) and (b), (4), (5n), (7) (b), (8) (b) 1., (12) (a), and (12r), 73.06
21(3), 74.05 (1), 74.09 (2), 74.11 (4), (6) (a), (10) (a) 1., (11) (a) and (b), and (12) (a) (intro.)
22and 1g., (b), and (d), 74.12 (6), (7) (a), (8) (a), (9) (a), (10) (a), and (11) (a) (intro.) and
231g., (b), and (d), 74.29 (2), 74.30 (1) (i) and (1m), 74.42, 74.47 (3) (e), 74,55, 74.83, 74.87
24(3), 76.69, 77.84 (1), 79.095 (3), 815.18 (3) (intro.), and 978.05 (6) (a) first applies to
25the property tax assessments as of January 1, 2022.
AB1048,42,3
1(2) Income taxes. The treatment of ss. 71.07 (5n) (a) 9. (intro.), a., and c. and
2(d) 2. and (6e) (a) 5. and 71.28 (5n) (a) 5. a. and d. and 9. (intro.), a., and c. and (d) 2.
3first applies to taxable years beginning after December 31, 2021.
AB1048,42,44 (End)
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