2025 Statutes Index

For detailed analysis, see Taxation—19. Tax Appeals Commission

tax increment law TAX INCREMENT LAW

Generally, 66.1105

Environmental remediation projects, 66.1106

Manual regarding, revenue department to create, 73.03 (57)

Town tax increment law, 60.85

Use for inland lake protection and rehabilitation prohibited, 33.18, 66.1105 (14)

taxation TAXATION

Generally, Chs. 70 to 79

See also Cities—16. Taxes; Counties—19. Taxes; Revenue Department; Special Assessments; State—24. Revenue Sharing; Towns—14. Taxes; Villages—14. Taxes

1. General Provisions

2. Aviation Fuel Tax

3. Beverage Taxes

4. Cigarettes

6. Estate Tax

7. Forest Croplands

8. Income and Franchise Tax

9. Managed Forest Lands

10. Mining, Metalliferous Mineral

11. Motor Vehicle Fuel Tax

12. Occupational Taxes

13. Property Tax, Assessment of Property

14. Property Tax, Collection and Settlement

15. Property Tax, General Levy Authority

16. Public Utilities and Insurers

17. Real Estate Transfer Fee

18. Sales and Use Tax

19. Tax Appeals Commission

20. Tobacco Products Tax

taxation_1. general provisions 1. General Provisions

Appeal to tax appeals commission, 73.01

Assessment districts, 73.05 (1)

Bills:

Rate increase, two-thirds vote required, 13.085

Referred to finance committee, 13.093 (1)

Yea and nay vote, VIII, 8

Bonds:

Municipal, payment, 66.0619 (6) (a), 67.16 (2)

Rate limits, 67.035

Cemetery maintenance, 157.062 (7)

Cities for park purposes, 27.10

Condominiums, units taxed separately, 703.21

Delinquent taxes:

Collection fee, 73.03 (33m)

License denial and revocation program, 73.0301, 73.0302

Dog license tax, 174.05 to 174.12

Dry cleaning fees, 77.996 to 77.9964

Electric vehicle charging tax, 77.997 to 77.9973

Enforcement, reciprocity, 757.47

Environmental remediation projects, tax incremental financing, 66.1106

Estate, duty of personal representative to pay, 857.03

Flood control, 87.10 (2)

Health hazards, cost of abatement, collection, 254.59

Hospitals:

Assessments, 50.38

County-city, levy taxes, 66.0927 (3), (9)

Insect pests, eradication, 94.02

Insurance written by unauthorized insurers, 618.43

Local exposition district taxes:

Food and beverage:

Administration, 77.982

Exemption, 77.9815

Imposition, 77.98

Rate, 77.981

Motel and hotel tax, 66.0615

Rental car tax:

Administration, 77.991

Imposition, 77.99

Marital property, see Marriage—3. Marital Property

Motor vehicle rentals fees, 77.995, 77.9951

Municipalities:

Levy taxes to pay debts, XI, 3

Pay temporary loans, 67.12 (12)

Negligence determinations, 73.16 (4)

Nonresidents, protected, II, 2

Personal property, classification, VIII, 1

Plant disease eradication, 94.02

Private letter rulings, 73.035

Privilege in use of federal tax information, 905.15

Property tax collection, see Taxation—14. Property Tax, Collection and Settlement

Public improvement projects, tax incremental financing, 66.1105

Published guidance, reliance on, 73.16 (2)

Rate limit:

County trunk highways, 83.03 (2)

Municipal bonds, 67.035

Real estate transfer fee, 77.21 to 77.30

Register of deed’s duties, 59.43 (1c) (c)

Reduction of nondelinquent taxes, 73.13

Reliance on revenue department, taxpayer absolution, 73.03 (47)