Tax 20.08Tax 20.08 Responsibilities of county treasurer and taxation district treasurer. Tax 20.08(1)(a)(a) The treasurer administering the credit under s. Tax 20.07 (1) (a) shall prepare application forms for properties likely to qualify for the lottery and gaming credit or upon request. Prepared application forms shall include the property identification number and the physical address of the property address or other description of the property. The prepared application for the lottery and gaming credit shall be distributed to the owner of the property for their certification as to whether the property qualifies for the credit. Tax 20.08(1)(b)(b) The treasurer administering the credit under s. Tax 20.07 (1) (a) shall accept application forms for the lottery and gaming credit for taxable property through the October 31 prior to issuance of the tax bill. The treasurer shall accept facsimiles of application forms or other documents evidencing a claim that include all the information contained in the application form prescribed by the department if such facsimiles or other documents are received by the treasurer by October 31. The treasurer may not accept application forms postmarked earlier than the certification date. Tax 20.08(1)(c)(c) If a treasurer receives an application without an owner’s signature, the claim for the credit may not be granted. The treasurer shall attempt to contact the owner and advise of the need to sign the application. Tax 20.08(1)(d)(d) If a treasurer has reason to question a signed application form, the treasurer shall approve the claim but shall mark the property for audit by the department. The treasurer shall advise the department of all properties marked for audit on the March 1 report under sub. (4) (c). Tax 20.08(1)(e)(e) The treasurer administering the credit under s. Tax 20.07 (1) (a) shall remove the credit from a property as of the next January 1 after the filing of a real estate transfer return, unless one of the following applies: Tax 20.08(1)(e)1.1. The real estate transfer return indicates that the property will be used as the primary residence of the new owner. Tax 20.08(1)(f)(f) An owner who qualifies for the lottery and gaming credit but whose tax bill does not reflect the credit, may claim the credit until January 31 following the issuance of the tax bill by filing the application form under s. Tax 20.07 (1) (a) with the treasurer responsible for collecting the January payment of the owner’s property taxes. The treasurer shall compute the credit, subtract the calculated credit from the amount of taxes due to the extent allowed under s. Tax 20.06 (3), for the approved property of the owner, and make an appropriate entry in the tax roll. If the tax has been paid in full, the treasurer shall provide a refund for the amount of the credit, not to exceed the amount of tax paid. The treasurer shall, on or before settlement under s. 74.25 or 74.30, Stats., convey to the county treasurer the property identification number, property address or other description of the property, credit amount, and the name and mailing address for each claim accepted under this paragraph. Tax 20.08(1)(g)(g) The treasurer administering the credit under s. Tax 20.07 (1) (a) shall, by July 1 in each year ending in a four or nine, submit to the department a copy of the procedures used to conduct their verification of the eligibility of credits claimed within their territory under the requirements of s. 79.10 (10) (f), Stats. The procedures shall include methods used by the treasurer to identify properties receiving the credit based on a certification received by a previous owner and notification of property owners that potentially qualify for the credit that are not currently receiving the credit. A summary of the results from the latest verification of eligibility conducted by the treasurer shall be submitted with the procedures. Tax 20.08 NoteExample: A treasurer is required to submit the information specified in par. (g) by July 1 of 2014 and July 1 of 2019.
Tax 20.08(2)(2) Tax roll entries. The tax roll shall indicate the amount of lottery and gaming credits extended to approved properties. Tax 20.08(3)(a)(a) The treasurer under s. Tax 20.07 (1) (a) shall cause the lottery and gaming credit to appear on tax bills for approved properties for which an application has been received under sub. (1) (b). Except as provided in par. (b), the total amount of the lottery and gaming credit shall be deducted from the net property tax included in the first installment. If the lottery and gaming credit exceeds the amount of net property taxes included in the first installment, the excess shall be deducted from subsequent installments, but no installment may be reduced below zero. Tax 20.08 NoteExamples: 1) A 2010 property tax bill shows the following amounts:
Tax 20.08 NoteTotal Due: 5,595 – 375 = 5,220
Tax 20.08 NoteThe total due is paid using a two installment method. The special assessments of $250 and special charges of $95 are required to be paid with the first installment.
Tax 20.08 NoteThe first installment is $2,745, determined as follows:
Tax 20.08 NoteStep 1 [5,250 – (65 + 235)] ¸ 2 = 2,475
Tax 20.08 NoteStep 2 (2,475 – 75) + (250 + 95) = 2,745
Tax 20.08 NoteThe second installment is $2,475.
Tax 20.08 Note2) A 2010 property tax bill shows the following amounts:
Tax 20.08 NoteTotal Due: 650 – 225 = 425
Tax 20.08 NoteThe total due is paid using a five installment method. The special assessments of $100 and special charges of $50 are required to be paid with the first installment.
Tax 20.08 NoteThe first installment is $150, determined as follows:
Tax 20.08 NoteStep 1 [500 – (40 + 110)] ¸ 5 = 70
Tax 20.08 NoteStep 2 (70 – 70) + (100 + 50) = 150
Tax 20.08 NoteAfter applying the $5 of unused lottery and gaming credit, the second installment is $65. The final three installments are each $70.
Tax 20.08(3)(b)(b) On tax bills for approved properties issued by a city that collects general property taxes under s. 74.87, Stats., the lottery and gaming credit shall be prorated over installment payments, but no installment may be reduced below zero. Tax 20.08(4)(a)1.1. On or before March 1, the county treasurer shall report to the department the total number and amount of credits claimed under s. Tax 20.07 (1), including late claims made under s. Tax 20.07 (1) (c) in each taxation district in the county except that for taxation districts in a city that collects taxes under s. 74.87, Stats., the city treasurer shall report to the department. The report shall be on a form prescribed by the department and shall be submitted by or under the direction of the treasurer. Tax 20.08(4)(a)2.2. On or before March 1, each taxation district treasurer shall report to the department the total number and amount of credits claimed through the preceding February 10 for manufactured and mobile homes subject to a monthly municipal permit fee. The report shall be on a form prescribed by the department and shall be submitted by or under the direction of the treasurer. Tax 20.08(4)(b)(b) Returning unused manufactured or mobile home credit. On or before January 20, the taxation district treasurer shall report to the department, on a form prescribed by the department, the amount of unused manufactured and mobile home credits under s. Tax 20.07 (2) (c). Payment for the amount of unused credits under s. Tax 20.07 (2) (c) shall accompany the report. Tax 20.08(4)(c)(c) Claimant report. On or before March 1 of each year, treasurers under sub. (1) (a) shall provide the department a post-certification data file of all claims made in that year, including late claims made under sub. (1) (f). The data file shall be in a computer-readable format, and shall indicate for each individual claim the property identification number, physical property address or other description of the property, credit amount, recommendation for audit, and the name and mailing address for purposes of mailing the tax bill. The total number of credits claimed and the total amount of credit shown on this data file shall equal the number and amount of credits reported on the March Credit Reimbursement Report. Tax 20.08 NoteExample: On March 1, 2011 the treasurer provides the department a report of all claims made for the 2010 credit. The report includes all claims from 2009 that remain valid for the 2010 credit, new claims made in 2010, as well as late claims made in 2011 for the 2010 credit.
Tax 20.08(4)(d)(d) Corrections report. On or before October 1, the treasurer under sub. (1) shall report to the department all corrections or adjustments made to the lottery and gaming credit claims of the previous year under s. Tax 20.11. Tax 20.08(5)(a)(a) Except for credits extended under s. 79.10 (10) (e), Stats., each claim for a lottery and gaming credit shall be supported by a signed application or a facsimile thereof, which shall be available for inspection by the department in the office of the treasurer administering the credit under s. Tax 20.07 (1) (a) for the period the claim remains valid plus an additional 5 calendar years after the credit has been withdrawn under s. Tax 20.07 (3) or removed under s. Tax 20.12. Tax 20.08(5)(b)(b) All computer programs and records used to extend credits shall be available for inspection by the department in the office of the treasurer administering the credit for the next 5 calendar years from the year the credit was extended. Tax 20.08 HistoryHistory: CR 10-129: cr. Register October 2011 No. 670, eff. 11-1-11. Tax 20.09Tax 20.09 Payment of lottery and gaming credits. Tax 20.09(1)(1) Except as provided in sub. (2), on the 4th Monday in March the department of administration shall pay to the county treasurer the amounts claimed under s. Tax 20.08 (4) (a) 1. and 2. by each taxation district within the county. Tax 20.09(2)(2) Payment under sub. (1) shall be made directly to a municipality, if one of the following applies: Tax 20.09(2)(a)(a) The municipality, annually on or before March 1, submits to the department of administration a letter requesting direct payment of the school levy tax credit, lottery and gaming credit, and first dollar credit. The letter shall contain a statement that the municipality qualifies for direct payment under s. 79.10 (7m) (cm) 1. a., Stats., and has received proper approval from the municipality’s governing body. Tax 20.09(2)(b)(b) The municipality, on or before March 1, submits to the department of administration a letter of notification requesting, until further notice, direct payment of the school levy tax credit, lottery and gaming credit, and first dollar credit. The letter shall contain a statement that the municipality qualifies for direct payment under s. 79.10 (7m) (cm) 2. a., Stats. Notification provided in the manner prescribed in this paragraph remains valid until the municipality notifies the department of administration that the municipality no longer wishes to receive or no longer qualifies to receive direct payment. The department may request written confirmation from a municipality that the municipality qualifies for direct payment under s. 79.10 (7m) (cm) 2., Stats. If a municipality fails to provide written confirmation as requested by the department under this paragraph, payment under sub. (1) shall be made to the county in which the municipality is located. Tax 20.09 HistoryHistory: CR 10-129: cr. Register October 2011 No. 670, eff. 11-1-11; correction in (2) (a), (b) made under s. 13.92 (4) (b) 7., Stats., Register November 2011 No. 671. Tax 20.10Tax 20.10 Settlement for lottery and gaming credits. Tax 20.10(1)(1) Except for lottery and gaming credit amounts received for claims under s. Tax 20.07 (2), the municipal treasurer shall settle for amounts received directly by the municipality under s. Tax 20.09 with each taxing jurisdiction within the taxation district not later than April 15. The municipal treasurer shall also distribute the amounts received for claims under s. Tax 20.07 (2) by the municipal treasurer to the appropriate school district by April 15. Tax 20.10(2)(2) The county treasurer shall settle for the amounts received directly under s. Tax 20.09 with each taxation district and each taxing jurisdiction within the taxation district not later than August 20. Tax 20.10 HistoryHistory: CR 10-129: cr. Register October 2011 No. 670, eff. 11-1-11. Tax 20.11(1)(a)(a) If the department determines that the credits in a particular taxation district were not determined or calculated correctly, the department shall order an adjustment under par. (d) for each property for which the credit was incorrect. Tax 20.11(1)(b)(b) The county treasurer shall determine all of the following for each property in a taxation district under par. (a) for which a credit was claimed: Tax 20.11(1)(c)(c) The treasurer shall sum the differences under par. (b) 3. for each taxation district and shall certify those amounts to the department by October 1. Tax 20.11(1)(d)(d) The differences under par. (b) 3. shall be entered on the following year’s tax roll and shall show on tax bills for each property for which the difference under par. (b) 3. is not zero. Tax 20.11(1)(e)(e) The amount certified under par. (c) for each taxation district shall be added to, or deducted from, the total lottery and gaming credits of the following year paid to the taxation district in March of the following year. Tax 20.11(2)(2) If the department determines in the year of any distribution under s. Tax 20.09 (1) that there was a lottery and gaming credit due, based on an eligible claim made after January 31 and no later than October 1 following the issuance of the person’s property tax bill, the department shall issue a check to the taxpayer in the amount equal to the computed credit. The department shall convey to the county treasurer the property identification number, physical property address or other description of the property, and the name and mailing address for each omitted claim. The owner shall also file an application under s. Tax 20.07 (1) (a) to claim the credit for subsequent years. Tax 20.11 HistoryHistory: CR 10-129: cr. Register October 2011 No. 670, eff. 11-1-11. Tax 20.12(1)(1) Audit of lottery and gaming credit. The department shall audit claims for the lottery and gaming credits. The department may audit the computer programs and records of county treasurers and treasurers of a taxation district that collects taxes under s. 74.87, Stats., and records of individual property owners that have received the credit within the previous 4 years. Tax 20.12(2)(2) Denial and collection of lottery and gaming credit. If the department determines that a credit was extended to a property or a manufactured or mobile home subject to a monthly municipal permit fee which does not qualify for the credit, the department shall proceed as follows: Tax 20.12(2)(a)1.1. If the determination is prior to the time the tax roll is prepared, the department shall instruct the treasurer under s. Tax 20.08 (1) to deny the credit, and the credit shall not appear on the tax bill for that property. The treasurer shall indicate on the tax roll that a claim for credit was denied. Tax 20.12(2)(a)2.2. If the determination is after the tax roll is prepared, the department shall instruct the appropriate taxation district to collect the credit as a lottery special charge on the next property tax bill issued for the property, if the property owner fails to remit the denied credit amount to the department by October 1. The lottery special charge shall include the full amount of the lottery credit plus applicable interest and penalty. Tax 20.12(2)(b)(b) Audit covering previous 4 years. If during the audit the department determines that the credit was extended to a property or a manufactured or mobile home subject to a monthly municipal permit fee that does not qualify for the credit for any of the previous 4 years, the department shall determine the total amount of credit extended in error. If a property owner fails to, by October 1, remit to the department the amount of credit extended in error, the department shall instruct the appropriate taxation district to collect the credit as a lottery special charge on the next property tax bill issued for the property. Tax 20.12(2)(c)(c) Handling lottery and gaming credit special charge payments. Tax 20.12(2)(c)1.1. If before November 1, the department receives full or partial payment for a lottery and gaming credit previously referred to the treasurer as a special charge, the department will notify the treasurer to remove or reduce the amount of the special charge for that property. Tax 20.12(2)(c)2.2. If after October 31 the department receives full or partial payment for a lottery and gaming credit previously referred to the treasurer as a special charge, the department will process the payment and refund any duplicate payment received by the department to the applicable property owner or treasurer. Tax 20.12(2)(c)3.3. A person who under this subsection collects lottery and gaming credit special charges payments from a property owner, collects those payments as trust funds and state property. Any person who intentionally fails or refuses to pay over those funds to the state at the time required under ch. 74, Stats., or who fraudulently withholds, appropriates, or uses any of those funds is guilty of theft under s. 943.20, Stats., punishable as specified in s. 943.20 (3), Stats., according to the amount of funds involved. This subdivision applies regardless of the person’s interest in those funds. Tax 20.12(2)(d)(d) Petition for hearing. A person claiming to be adversely affected by a determination made by the department under this subsection may petition the department for a contested case hearing under s. 227.42, Stats. Tax 20.12 HistoryHistory: CR 10-129: cr. Register October 2011 No. 670, eff. 11-1-11; (title) created in (1), (2), (d) under s. 13.92 (4) (b) 2., Stats., Register October 2011 No. 670.
