Tax 12.065(4)(4) Investigation and review. The department with the assistance of the committee may review approved educational programs and instructors. The method of review shall be determined by the department in each case and may consist of one or more of the following: Tax 12.065(4)(a)(a) Consideration of information available from federal, state or local agencies, private organizations or agencies, or interested persons. Tax 12.065(4)(b)(b) Conferences with officials or representatives of the sponsor involved or with former students. Tax 12.065(4)(c)(c) Public hearing regarding the educational program or instructor involved, with adequate written notice to the sponsor or instructor or both. Tax 12.065(4)(d)(d) Investigation by visitation to the school program or session. Tax 12.065(5)(5) Approval. Requirements for approval of hours, subject areas, instructors and certification of attendance at programs are as follows: Tax 12.065(5)(a)1.1. Courses offered by accredited institutions in appraisal instruction and in property tax law or management instruction are automatically approved. Tax 12.065(5)(a)2.2. Individuals attending the course shall provide evidence of satisfactory completion to the department within 30 days of conclusion of this course. Tax 12.065(5)(b)(b) Noncredit program approval may be requested by a school or a program sponsor by following the procedures indicated below: Tax 12.065(5)(b)1.1. An application for approval shall be submitted at least 30 days prior to the commencement of the program on a form provided by the department. The department shall require the following information and materials: Tax 12.065(5)(b)1.d.d. Detailed outlines of each course with specific allocation of hours to each topic. Tax 12.065(5)(b)2.2. Instructors shall be experienced in the subject which they are teaching; the department may limit its approval to specific content areas set forth in sub. (1) (b) and (i). As a minimum, the instructor shall be a person who, in the judgment of the department is qualified by experience or education, or both to supervise a course of study within the legislative intent of this section. Tax 12.065(5)(b)3.3. Where the department deems it appropriate, initial approval of noncredit programs may be given without specific information concerning dates, times, locations and instructors, but this information shall be provided no later than 30 days prior to the beginning of the approved program. These approvals shall expire on the first September 30 occurring three or more months from the date of initial approval. Applications for reapproval shall be submitted to the department prior to July 30 each year. Tax 12.065(5)(b)4.4. Additional criteria for approval and reapproval of noncredit programs are as follows: Tax 12.065(5)(b)4.a.a. Applicants for approval shall not discriminate against anyone on the basis of sex, race, religion, age, physical disability or national origin in their education programs. Tax 12.065(5)(b)4.b.b. The department shall approve only those programs whose primary emphasis is in the area of appraisal, property tax law, or management instruction. The amount of continuing education approved for a course will be only the actual amount of instruction time which deals directly with appraisal, property tax law, or management areas. Tax 12.065(5)(b)4.c.c. The department may refuse approval if, in its judgment, the attendance at the program cannot be adequately monitored. Tax 12.065(5)(b)5.5. The sponsor or school shall provide evidence of attendance as follows: Tax 12.065(5)(b)5.a.a. Certificates of attendance on forms prescribed by the department, signed by authorized persons whose signatures are on file with the department and dated on the last class attended by the student, shall be given to all currently certified personnel who meet attendance requirements. This shall be completed within 10 days after the last class. Tax 12.065(5)(b)5.b.b. The approved instructor or the sponsor shall submit to the department a list of those persons satisfactorily completing noncredit education programs which also certifies that the named students personally attended the minimum required instruction. The list shall be furnished within 10 days following completion of the program. A school or sponsor shall maintain records to establish the attendance record submitted for continuing education programs for five years. Tax 12.065(5)(b)6.6. Students shall register for the complete educational program, attend the whole program, and receive a certificate for the time for which the program was approved, except that a student who is forced by an emergency to leave a program may be given a certificate for the time actually attended, but not for less than 0.5 hours. Sponsors may make arrangements for make-up classes to enable students to meet attendance requirements. Tax 12.065(5)(b)7.7. It shall be misconduct under s. 73.09 (7), Stats., for certified assessors or assessment personnel who are involved as instructors or sponsors of noncredit courses to advertise or represent to the public that programs and instructors have been approved by the department when such approval has not been granted in writing by the department. Tax 12.065(5)(b)8.8. The school or program sponsor submitting a completed application as described in par. (b) 1. shall be notified of the department’s decision to approve or refuse to approve the application not less than 5 days prior to the commencement of the program. Tax 12.065(6)(6) Address. All correspondence to the department shall be sent to: Wisconsin Department of Revenue
Division of State and Local Finance
PO Box 8971
Madison, WI 53708-8971
Tax 12.065 NoteNote: This section interprets s. 73.09 (1) and (4), Stats. Tax 12.065 HistoryHistory: Emerg. cr. eff. 7-31-81; cr. Register, February, 1982, No. 314, eff. 3-1-82; cr. (5) (a) 4. and (b) 8., Register, January, 1985, No. 349, eff. 2-1-85; am. (1) (i), r. and recr. (5), Register, January, 1989, No. 397, eff. 2-1-89; am. (5) (b) 1. intro. and 8., Register, October, 1995, No. 478, eff. 11-1-95; correction in (6) made under s. 13.93 (2m) (b) 6., Stats., Register November 2002 No. 563; CR 13-036: am. (1) (c), (2) (b), (6) Register December 2013 No. 696, eff. 1-1-14; CR 19-030: am. (1) (d), (g), (L),(2) (d), (f) (intro.), (5) (b) 1. d., 4. b., 5.b., 6. Register October 2019 No. 766, eff. 11-1-19; correction in (2) (d), (5) (b) 6. made under s. 35.17, Stats., Register October 2019 No. 766. Tax 12.07(1)(1) Levels of certification. Based on the complexity of assessment functions and the various classes of property within each taxation district, the department has established the levels of certification required for statutory assessors of counties and municipalities as follows: Tax 12.07 NoteNote: See s. Tax 12.06 (2) for a description of the duties of an assessor 1, 2, and 3. Tax 12.07(2)(a)(a) The department shall establish the level of certification under sub. (1) required for statutory assessors of each county and municipality and publish this information in the Wisconsin Property Assessment Manual. Tax 12.07(2)(b)(b) The department shall review the levels of certification under par. (a) every 5 years and revise them as needed. The levels of certification as revised under this paragraph shall be published by the department in the Wisconsin Property Assessment Manual. Tax 12.07(2)(c)(c) A revision under par. (b) shall take effect January 1 of the second year after publication in the Wisconsin Property Assessment Manual. Tax 12.07 HistoryHistory: Cr. Register, February, 1976, No. 242, eff. 3-1-76; am. (2) (b), Register, January, 1985, No. 349, eff. 2-1-85; am. (2) (b), Register, June, 1996, No. 486, eff. 7-1-96; CR 13-036: r. and recr. Register December 2013 No. 696, eff. 1-1-14; CR 19-030: am. (2) (b) Register October 2019 No. 766, eff. 11-1-19. Tax 12.073Tax 12.073 Estimated fair market value on real and personal property tax bills. Tax 12.073(1)(1) Definitions. For purposes of administering s. 74.09, Stats., the following terms are defined: Tax 12.073(1)(a)(a) “Assessment ratio” means the decimal fraction rounded to the nearest ten thousandth obtained when the assessed value of all taxable nonmanufacturing property as taken from the clerk’s statement of assessment filed with the department is divided by the value of all taxable nonmanufacturing property in the taxation district as determined by the department of revenue prior to adjustments under s. 70.57, Stats. Tax 12.073(1)(b)(b) “Estimated fair market value of real property” means the result rounded to the nearest $100 obtained when the total assessed value of a parcel of real property, including forest crop lands assessed per s. 77.04, Stats., and managed forest croplands assessed under s. 77.84, Stats., as shown on the tax bill is divided by the assessment ratio furnished to the clerk by the department of revenue. Tax 12.073(1)(c)(c) “Estimated fair market value of personal property” means the result rounded to the nearest $10 obtained when the total assessed value of the personal property as shown on the tax bill is divided by the assessment ratio furnished to the clerk by the department of revenue. Tax 12.073(1)(d)(d) “Taxation district” means any whole or portion of a municipality lying within a county. Tax 12.073(2)(a)(a) The department of revenue shall furnish the assessment ratio to every taxation district clerk on the department’s final statement of assessment for the taxation district. Tax 12.073(2)(b)(b) The clerk of the taxation district shall use the assessment ratio furnished by the department to calculate the estimated fair market value shown on the tax bills. The prescribed statements provided by the department are not intended to restrict taxpayers from appealing their assessment if the estimated fair market value exceeds the assessment by less than 10%. Tax 12.073 NoteNote: Option A
Tax 12.073 NoteIn addition to the assessed value, Wisconsin law requires that your taxation district show the estimated fair market value of taxable property on property tax bills. This estimated fair market value reflects the approximate market value of your property as of January 1 of the year shown at the top of this tax bill.
Tax 12.073 NoteThis estimated fair market value has been calculated by dividing the assessed value shown on this tax bill by the average assessment ratio of furnished by the Wisconsin department of revenue. The department calculated this ratio by dividing the total January 1 local assessed value by the total January 1 state’s equalized value of your taxation district. If you believe that the estimated fair market value exceeds by at least 10% the amount of money for which your property could have been sold on January 1 of the year shown at the top of this tax bill contact your local assessor or, in the case of manufacturing property, contact the manufacturing section of the department of revenue in your area.
Tax 12.073 NoteNote: Option B
Tax 12.073 NoteIn addition to the assessed value shown, Wisconsin law requires that your taxation district show the estimated fair market value of taxable property on property tax bills. This estimated fair market value reflects the approximate market value of your property as of January 1 of the year shown at the top of this tax bill.
Tax 12.073 NoteThis estimated fair market value has been calculated by dividing the assessed value shown on this tax bill by the average assessment ratio in your taxation district as furnished by the Wisconsin department of revenue.
Tax 12.073 NoteThe department calculated this ratio by dividing the total January 1 local assessed value by the total January 1 state’s equalized value of your taxation district. If you believe that the estimated fair market value exceeds by at least 10% the amount of money for which your property could have been sold on January 1 of the year shown at the top of this tax bill contact your local assessor, or in the case of manufacturing property, contact the manufacturing section of the department of revenue in your area.
Tax 12.073 NoteNote: This section interprets s. 74.09, Stats. Tax 12.073 HistoryHistory: Cr. Register, August, 1982, No. 320, eff. 9-1-82; am. (1) (b) and (2) (b), Register, January, 1989, No. 397, eff. 2-1-89; correction in (1) (intro.) made under s. 13.93 (2m) (b) 7., Stats., Register November 2002 No. 563. Tax 12.10Tax 12.10 Examination of manufacturing property report forms, confidentiality. Tax 12.10(1)(1) Manufacturing property report forms that must be completed by all manufacturers and returned to the department according to s. 70.995 (12), Stats., are confidential records. Self reporting forms for personal property required by s. 70.35 (3), Stats., are confidential records of the assessor’s office. Tax 12.10(2)(2) Manufacturing property report forms shall be deemed privileged information, for use by the department and for use in any public hearing regarding the property assessment. Local assessors and their agents view the report forms submitted regarding property in the jurisdiction the assessor represents. Government agencies may view the report forms for use in acquiring real property for public purposes. Tax 12.10(3)(3) Upon presentation of appropriate identification by the person allowed to make the examination, the report forms may be examined only at the district property assessment office. Tax 12.10 HistoryHistory: Cr. Register, March, 1979, No. 279, eff. 4-1-79. Tax 12.20Tax 12.20 Net proceeds occupational tax on metal mining, taxable year. The taxable year adopted by the person engaged in mining metalliferous minerals in this state for purposes of the “net proceeds occupational tax report” shall correspond to the year adopted by that person for Wisconsin franchise and income tax purposes. Tax 12.20 HistoryHistory: Cr. Register, June, 1979, No. 282, eff. 7-1-79. Tax 12.21Tax 12.21 Indexed mining net proceeds tax rate schedule. Tax 12.21(1)(1) Section 70.375 (5), Stats., prescribes the tax rates to be applied to the net proceeds of the mine of persons engaged in mining metalliferous minerals for taxable years 1981 and 1982. Tax 12.21(2)(2) Section 70.375 (6), Stats., provides that “For calendar year 1983 and corresponding fiscal years and thereafter, the dollar amounts in sub. (5) and s. 70.395 (1) to (2) (i) shall be changed to reflect the percentage change between the gross national product deflator for June of the current year and the gross national product deflator for June of the previous year, as determined by the U.S. department of commerce as of December 30 of the year for which the taxes are due, except that no annual increase may be more than 10%. The revised amounts shall be rounded to the nearest whole number divisible by 100 and shall not be reduced below the amounts under sub. (5) on November 28, 1981. Annually, the department shall adopt any changes in dollar amounts required under this subsection and incorporate them into the appropriate tax forms.” Tax 12.21 NoteNote: This section interprets s. 70.375 (5) and (6), Stats. Tax 12.21 HistoryHistory: Cr. Register, June, 1983, No. 330, eff. 7-1-83. Tax 12.22Tax 12.22 Confidentiality of information. Any information received for the taxable year 1981 and thereafter shall not be divulged except as provided in s. Tax 1.11. Tax 12.22 HistoryHistory: Cr. Register, June, 1983, No. 330, eff. 7-1-83; correction made under s. 13.93 (2m) (b) 7., Stats., Register November 2002 No. 563. Tax 12.23Tax 12.23 Basis and amount of deduction for depreciation and amortization. Tax 12.23(1)(1) The basis for depreciation and amortization of the property eligible for such write-offs prior to January 1, 1981 under s. 70.375 (4) (k), Stats., 1979, for mines operated during the taxable year 1977 shall be their net book value as of the beginning of that year provided that the straight line method for computing the expense was used for book purposes. If the straight line method was not used the basis shall be recomputed as if it was used. Tax 12.23(2)(2) The amount of the deduction for depreciation on property first eligible for depreciation on or after January 1, 1981 is limited to amounts allowable under s. 71.04 (15), Stats. Tax 12.23 HistoryHistory: Cr. Register, June, 1979, No. 282, eff. 7-1-79; am. Register, June, 1983, No. 330, eff. 7-1-83. Tax 12.25Tax 12.25 Review of assessments, claims for refunds. Additional assessments and claims for refunds for excess net proceed tax payments are subject to the same procedure for review and final determination as additional income tax assessments and claims for refunds under provisions of ch. 71, Stats., as far as the same may be applicable. Tax 12.25 HistoryHistory: Cr. Register, June, 1979, No. 282, eff. 7-1-79; renum. from Tax 12.28, Register, June, 1983, No. 330, eff. 7-1-83. Tax 12.60 HistoryHistory: CR 16-065: cr. Register, May, 2017, No. 737, eff. 6-1-17.
