SB623: Bill Text

SB623,44,23 76.03 (1) The property, both real and personal, including all rights, franchises and privileges used in and necessary to the prosecution of the business of any company enumerated in s. 76.02 shall be deemed personal property for the purposes of taxation, and shall be valued and assessed together as a unit.

SB623,102 Section 102. 76.07 (2) of the statutes is amended to read:

SB623,45,20 76.07 (2) Relation to state valuation; description. The value of the property of each of said companies company for assessment shall be made on the same basis and for the same period of time, as near as may be, as the value of the general property of the state is ascertained and determined. The department shall prepare an assessment roll and place thereon after the name of each of said companies company assessed, the following general description of the property of such company, to wit, which description shall be deemed and held to include the entire property and franchises of the company specified and all title and interest therein: “ Real estate, right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment, franchises, and all other real estate and personal property of said the company," in the case of railroads, and; “Real estate, right-of-way, poles, wires, conduits, cables, devices, appliances, instruments, franchises, and all other real and personal property of said the company," in the case of conservation and regulation companies, and; “Real estate, appurtenances, rolling stock, equipment, franchises, and all other real estate and personal property of said the company," in the case of air carrier companies,; and “Land and land rights, structures, improvements, mains, pumping and regulation equipment, services, appliances, instruments, franchises , and all other real and personal property of said company," in the case of pipeline companies, which description shall be deemed and held to include the entire property and franchises of the company specified and all title and interest therein.

SB623,103 Section 103. 76.07 (4g) (a) 10. of the statutes is amended to read:

SB623,45,24 76.07 (4g) (a) 10. Determine the depreciated cost of road real property owned or rented by the company and used in the operation of the company's business in this state.

SB623,104 Section 104. 76.07 (4g) (a) 11. and 12. of the statutes are repealed.

SB623,105 Section 105. 76.07 (4g) (a) 13. of the statutes is amended to read:

SB623,46,4 76.07 (4g) (a) 13. Divide the sum of the amounts under subds amount under subd. 10. and 12. by the depreciated cost of road real property owned or rented by the company everywhere.

SB623,106 Section 106. 76.074 of the statutes is created to read:

SB623,46,6 76.074 Property exempt from assessment. (1) In this section:

SB623,46,10 (a) Notwithstanding s. 76.02, “air carrier company" means any person engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights. In this paragraph, “aircraft" has the meaning given in s. 76.02 (1).

SB623,46,11 (b) “Hub facility" means any of the following:

SB623,46,16 1. A facility at an airport from which an air carrier company operated at least 45 common carrier departing flights each weekday in the prior year and from which it transported passengers to at least 15 nonstop destinations, as defined by rule by the department, or transported cargo to nonstop destinations, as defined by rule by the department.

SB623,46,20 2. An airport or any combination of airports in this state from which an air carrier company cumulatively operated at least 20 common carrier departing flights each weekday in the prior year, if the air carrier company's headquarters, as defined by rule by the department, is in this state.

SB623,46,23 (2) Property owned by an air carrier company that operates a hub facility in this state, if the property is used in the operation of the air carrier company, is exempt from taxation under this subchapter and from local assessment and taxation.

SB623,46,25 (3) The personal property, as defined in s. 70.04, of a railroad company is exempt from taxation under this subchapter and from local assessment and taxation.

SB623,107 Section 107. 76.24 (2) (a) of the statutes is amended to read:

SB623,47,12 76.24 (2) (a) All taxes paid by any railroad company derived from or apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators, and their approaches, or car ferries on the basis of the separate valuation provided for in s. 76.16, shall be distributed annually from the transportation fund to the towns, villages, and cities in which they are located, pursuant to certification made by the department of revenue on or before August 15. Beginning with amounts distributed in 2011, the amount distributed to any town, village, or city under this paragraph may not be less than the amount distributed to it in 2010 2021 under this paragraph. Beginning with amounts distributed in 2023, the amount distributed to any town, village, or city under this paragraph may not be less than the amount distributed in 2021, adjusted by the inflation factor.

SB623,108 Section 108. 76.28 (9) of the statutes is amended to read:

SB623,48,2 76.28 (9) Property subject to local tax. The license fees imposed by this section upon the gross revenues of light, heat and power companies as defined in sub. (1) (e) shall be in lieu of all other taxes on all property used and useful in the operation of the business of such companies in this state, except that the same shall be subject to special assessments for local improvements. If a general structure is used and useful in part in the operation of the business of those companies in this state and in part for nonoperating purposes, the license fees imposed by this section are in place of the percentage of all other taxes on the property that fairly measures and represents the extent of the use and usefulness in the operation of the business of those companies in this state, and the balance is subject to local assessment and taxation, except that the entire general structure is subject to special assessments for local improvements. Property under s. 76.025 (2) shall not be taxed under this section, but shall be subject to local assessment and taxation under ch. 70, 2019 stats.

SB623,109 Section 109. 76.31 of the statutes is amended to read:

SB623,48,11 76.31 Determination of ad valorem tax receipts for hub facility exemptions. By July 1, 2004, and every Annually, by July 1 thereafter, the department shall determine the total amount of the tax imposed under subch. I of ch. 76 that was paid by each air carrier company, as defined in s. 70.11 (42) (a) 1. 76.02 (1), whose property is exempt from taxation under s. 70.11 (42) (b) 76.074 (2) for the most recent taxable year that the air carrier company paid the tax imposed under subch. I of ch. 76. The total amount determined under this section shall be transferred under s. 20.855 (4) (fm) to the transportation fund.

SB623,110 Section 110. 76.69 of the statutes is repealed.

SB623,111 Section 111. 76.82 of the statutes is amended to read:

SB623,48,17 76.82 Assessment. The department , using the methods that it uses to assess property under s. 70.995, shall assess the property that is taxable under s. 76.81, including property that is exempt under s. 70.11 (27) from the tax under ch. 70, at its value as of January 1.

SB623,112 Section 112. 76.84 (4) of the statutes is amended to read:

SB623,48,21 76.84 (4) Sections 76.025 (5), 76.03 (4), 76.05, 76.06, 76.075, 76.08, 76.09, 76.13 (1), (2) and (3), 76.14, 76.18, 76.22, 76.23, 76.25 and 76.28 (4) to (6), as they apply to the tax under subch. I, apply to the tax under this subchapter.

SB623,113 Section 113. 77.04 (1) of the statutes is amended to read:

SB623,49,13 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each forest cropland description in a special column or some other appropriate place in such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which shall be a sufficient designation that such description is subject to this subchapter. Such land shall thereafter be assessed and be subject to review under ch. 70, and such assessment may be used by the department of revenue in the determination of the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal of descriptions entered as forest croplands after December 31, 1971, may be determined by the department of revenue by multiplying the last assessed value of the land prior to the time of the entry by an annual ratio computed for the state under sub. (2) to establish the annual assessed value of the description. No tax shall be levied on forest croplands except the specific annual taxes as provided, except that any building located on forest cropland shall be assessed as personal real property, subject to all laws and regulations for the assessment and taxation of general property.

SB623,114 Section 114. 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and amended to read:

SB623,50,4 77.51 (12t) (intro.) “Real property construction activities" means activities that occur at a site where tangible personal property or items or goods under s. 77.52 (1) (b) or (d) that are applied or adapted to the use or purpose to which real property is devoted are permanently affixed to that real property , if the intent of the person who affixes that property is to make a permanent accession to the real property. “Real property construction activities" does not include affixing property subject to tax under s. 77.52 (1) (c) to real property or affixing to real property tangible personal property that remains tangible personal property after it is affixed. The department may promulgate rules to determine whether activities that occur at a site where tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed to real property are real property construction activities for purposes of this subchapter. If the classification of property or an activity is not identified by rule, the department's determination of whether personal property becomes a part of real property shall be made by considering the following criteria:

SB623,115 Section 115. 77.51 (12t) (a) to (c) of the statutes are created to read:

SB623,50,6 77.51 (12t) (a) Actual physical annexation to the real property.

SB623,50,8 (b) Application or adaptation to the use or purpose to which the real property is devoted.

SB623,50,10 (c) An intention on the part of the person making the annexation to make a permanent accession to the real property.

SB623,116 Section 116. 77.54 (20n) (d) 2. of the statutes is amended to read:

SB623,50,15 77.54 (20n) (d) 2. The retailer manufactures the prepared food in a building on real property assessed as manufacturing property under s. 70.995, or that would be assessed as manufacturing property under s. 70.995 if the building real property was located in this state.

SB623,117 Section 117. 77.54 (20n) (d) 3. of the statutes is amended to read:

SB623,50,18 77.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the building location described in subd. 2.

SB623,118 Section 118. 77.54 (57d) (b) 1. of the statutes is amended to read:

SB623,50,21 77.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building on real property assessed under s. 70.995.

SB623,119 Section 119. 77.84 (1) of the statutes is amended to read:

SB623,51,6 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is designated open or closed under s. 77.83. The land shall be assessed and is subject to review under ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building buildings, improvements, and fixtures on managed forest land is subject to taxation as personal real property under ch. 70.

SB623,120 Section 120. 78.55 (1) of the statutes is amended to read:

SB623,51,9 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1. 76.02 (1).

SB623,121 Section 121. 79.095 (3) of the statutes is amended to read:

SB623,51,22 79.095 (3) Review by department. The department shall adjust each rate reported under sub. (2) (b) to a full-value rate. The department shall review and correct the information submitted under sub. (2) (a), shall determine the full value of all of the property reported under sub. (2) (a) and of all the property under s. 70.995 (12r) and, on or before October 1, shall notify each taxing jurisdiction of the full value of the property that is exempt under s. 70.11 (39) and (39m) and that is located in the jurisdiction. The department shall adjust the full value that is reported to taxing jurisdictions under this subsection in the year after an error occurs or a value has been changed due to an appeal. All disputes between the department and municipalities about the value of the property reported under sub. (2) (a) or of the property under s. 70.995 (12r) shall be resolved by using the procedures under s. 70.995 (8).

SB623,122 Section 122. 79.096 (1) of the statutes is renumbered 79.096 (1) (a).

SB623,123 Section 123. 79.096 (1) (b) of the statutes is created to read:

SB623,52,9 79.096 (1) (b) Beginning in 2023, the department of administration shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2021. Beginning in 2024, and each year thereafter, the amount distributed to the taxing jurisdiction in the previous year will be multiplied by one plus the percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on June 30, except that the percentage under this paragraph shall not be less than zero.

SB623,124 Section 124. 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.) and amended to read:

SB623,52,14 79.096 (2) (a) (intro.) Each municipality shall report to the department of revenue, in the time and manner determined by the department, the all of the following:

SB623,52,17 1. The amount of the property taxes levied on the items of personal property described under s. 70.111 (27) (b) for the property tax assessments as of January 1, 2017, on behalf of the municipality and on behalf of other taxing jurisdictions.

SB623,125 Section 125. 79.096 (2) (a) 2. of the statutes is created to read:

SB623,52,22 79.096 (2) (a) 2. The amount of the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2021, on behalf of the municipality and on behalf of other taxing jurisdictions.

SB623,126 Section 126. 79.096 (2) (c) of the statutes is created to read:

SB623,53,2 79.096 (2) (c) If a municipality does not timely electronically file the report required by the department of revenue under par. (a), the following reductions will be made to the municipality's personal property aid distributed under sub. (1) (b) in 2023:

SB623,53,3 1. Reduction of 50 percent, if not filed by June 30, 2022.

SB623,53,5 2. Forfeiture of the municipality's aid under sub. (1) (b), if not filed by July 15, 2022.

SB623,127 Section 127. 79.096 (2) (d) of the statutes is created to read:

SB623,53,10 79.096 (2) (d) If a municipality does not electronically file the report required by the department of revenue under par. (a) by July 15, 2022, the department may use the best information available to calculate the aid to distribute under sub. (1) (b) in 2023 to the applicable taxing jurisdictions.

SB623,128 Section 128. 174.065 (3) of the statutes is amended to read:

SB623,53,16 174.065 (3) Collection of delinquent dog license taxes. Delinquent dog license taxes may be collected in the same manner as in s. 74.55 and in a civil action under ch. 799 for the collecting of personal property taxes, if the action is brought within 6 years after the January 1 of the year in which the taxes are required to be paid.

SB623,129 Section 129. 815.18 (3) (intro.) of the statutes is amended to read:

SB623,53,20 815.18 (3) Exempt property. (intro.) The debtor's interest in or right to receive the following property is exempt, except as specifically provided in this section and ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):

SB623,130 Section 130. 978.05 (6) (a) of the statutes is amended to read:

SB623,54,9 978.05 (6) (a) Institute, commence, or appear in all civil actions or special proceedings under and perform the duties set forth for the district attorney under ch. 980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4), 109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86, 946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and 938 as the judge may request and perform all appropriate duties and appear if the district attorney is designated in specific statutes, including matters within chs. 782, 976, and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority of the county board to designate, under s. 48.09 (5), that the corporation counsel provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6) or 938.09 (6), the district attorney as an appropriate person to represent the interests of the public under s. 48.14 or 938.14.

SB623,131 Section 131. 2021 Wisconsin Act 58, section 9125 (1) is repealed.

SB623,132 Section 132. Fiscal changes.

SB623,54,16 (1) General program operations. In the schedule under s. 20.005 (3) for the appropriation to the department of revenue under s. 20.566 (2) (a), the dollar amount for fiscal year 2021-22 is increased by $602,155 and the dollar amount for fiscal year 2022-23 is increased by $120,365 for the purpose for which the appropriation is made.

SB623,54,20 (2) Integrated property assessment system. In the schedule under s. 20.005 (3) for the appropriation to the department of revenue under s. 20.566 (2) (bm), the dollar amount for fiscal year 2021-22 is increased by $481,000 for the purpose for which the appropriation is made.

SB623,54,24 (3) Administration of tax incremental financing. In the schedule under s. 20.005 (3) for the appropriation to the department of revenue under s. 20.566 (2) (hm), the dollar amount for fiscal year 2021-22 is increased by $22,580 for the purpose for which the appropriation is made.

SB623,55,4 (4) Administrative services; general operations. In the schedule under s. 20.005 (3) for the appropriation to the department of revenue under s. 20.566 (3) (a), the dollar amount for fiscal year 2021-22 is increased by $213,700 for the purpose for which the appropriation is made.

SB623,55,8 (5) Integrated tax system. In the schedule under s. 20.005 (3) for the appropriation to the department of revenue under s. 20.566 (3) (b), the dollar amount for fiscal year 2021-22 is increased by $13,370 for the purpose for which the appropriation is made.

SB623,55,13 (6) Joint committee on finance supplemental appropriations. In the schedule under s. 20.005 (3) for the appropriation to the joint committee on finance under s. 20.865 (4) (a), the dollar amount for fiscal year 2022-23 is decreased by $202,350,000 for the purpose for which the appropriation is made, and $202,350,000 is credited to the appropriation account under s. 20.835 (1) (f) for fiscal year 2022-23.

SB623,133 Section 133. Effective date.

SB623,55,15 (1) This act takes effect on January 1, 2022.

SB623,55,16 (End)