SB2-SSA1,72
8Section 72
. 70.73 (1) (b) of the statutes is amended to read:
SB2-SSA1,28,159
70.73
(1) (b) If a town, village
, or city clerk or treasurer discovers that personal
10property has been assessed to the wrong person
for assessments made before
11January 1, 2024, or 2 or more parcels of land belonging to different persons have been
12erroneously assessed together on the tax roll, the clerk or treasurer shall notify the
13assessor and all parties interested, if the parties are residents of the county, by notice
14in writing to appear at the clerk's office at some time, not less than 5 days thereafter,
15to correct the assessment roll.
SB2-SSA1,73
16Section 73
. 70.73 (1) (c) of the statutes is amended to read:
SB2-SSA1,28,2217
70.73
(1) (c) At the time and place designated in the notice given under par. (b),
18the assessment roll shall be corrected by entering the correct names of the persons
19liable to assessment
, both as to real and personal property, describing each parcel of
20land and giving the proper valuation to each parcel separately owned. The total
21valuation given to the separate tracts of real estate shall be equal to the valuation
22given to the same property when the several parcels were assessed together.
SB2-SSA1,74
23Section 74
. 70.73 (1) (d) of the statutes is amended to read:
SB2-SSA1,29,324
70.73
(1) (d) The valuation of parcels of land
or correction of names of persons
25whose personal property is assessed under this subsection may be made at any time
1before the tax roll is returned to the county treasurer for the year in which the tax
2is levied. The valuation
or correction of names, when made under this subsection,
3shall be held just and correct and be final and conclusive.
SB2-SSA1,75
4Section 75
. 70.84 of the statutes is amended to read:
SB2-SSA1,29,25
570.84 Inequalities may be corrected in subsequent year. If any such
6reassessment cannot be completed in time to take the place of the original
7assessment made in such district for said year, the clerk of the district shall levy and
8apportion the taxes for that year upon the basis of the original assessment roll, and
9when the reassessment is completed the inequalities in the taxes levied under the
10original assessment shall be remedied and compensated in the levy and
11apportionment of taxes in such district next following the completion of said
12reassessment in the following manner: Each tract of real estate, and, as to personal
13property
assessments made before January 1, 2024, each taxpayer, whose tax shall
14be determined by such reassessment to have been relatively too high, shall be
15credited a sum equal to the amount of taxes charged on the original assessment in
16excess of the amount which would have been charged had such reassessment been
17made in time; and each tract of real estate, and, as to personal property
assessments
18made before January 1, 2024, each taxpayer, whose tax shall be determined by such
19reassessment to have been relatively too low, shall be charged, in addition to all other
20taxes, a sum equal to the difference between the amount of taxes charged upon such
21unequal original assessment and the amount which would have been charged had
22such reassessment been made in time. The department of revenue, or its authorized
23agent, shall at any time have access to all assessment and tax rolls herein referred
24to for the purpose of assisting the local clerk and in order that the results of the
25reassessment may be carried into effect.
SB2-SSA1,76
1Section
76. 70.855 (1) (intro.) of the statutes is amended to read:
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70.855
(1) Applicability. (intro.) The department of revenue shall assess real
3and personal property assessed as commercial property under s. 70.32 (2) (a) 2. if all
4of the following apply:
SB2-SSA1,77
5Section 77
. 70.855 (1) (a) of the statutes is amended to read:
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70.855
(1) (a) The property owner and the governing body of the municipality
7where the property is located submit a written request to the department on or before
8March 1 of the year of the assessment to have the department assess the property
9owner's real
and personal commercial property located in the municipality.
SB2-SSA1,78
10Section 78
. 70.855 (1) (b) of the statutes is amended to read:
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70.855
(1) (b) The written request submitted under par. (a) specifies the
items
12of personal property and parcels of real property for the department's assessment.
SB2-SSA1,79
13Section 79
. 70.995 (1) (a) of the statutes is amended to read:
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70.995
(1) (a) In this section “manufacturing property" includes all
lands,
15buildings, structures and other real property
, as defined in s. 70.03, used in
16manufacturing, assembling, processing, fabricating, making
, or milling tangible
17personal property for profit. Manufacturing property also includes warehouses,
18storage facilities
, and office structures
in this state when the predominant use of the
19warehouses, storage facilities
, or offices is in support of the manufacturing property
,
20and all personal property owned or used by any person engaged in this state in any
21of the activities mentioned, and used in the activity, including raw materials,
22supplies, machinery, equipment, work in process and finished inventory when
23located at the site of the activity. Establishments engaged in assembling component
24parts of manufactured products are considered manufacturing establishments if the
25new product is neither a structure nor other fixed improvement. Materials processed
1by a manufacturing establishment include products of agriculture, forestry, fishing,
2mining
, and quarrying. For the purposes of this section, establishments which
3engage in mining metalliferous minerals are considered manufacturing
4establishments.
SB2-SSA1,80
5Section 80
. 70.995 (4) of the statutes is amended to read:
SB2-SSA1,31,246
70.995
(4) Whenever real property
or tangible personal property is used for
7one, or some combination, of the processes mentioned in sub. (3) and also for other
8purposes, the department of revenue, if satisfied that there is substantial use in one
9or some combination of such processes, may assess the property under this section.
10For all purposes of this section the department of revenue shall have sole discretion
11for the determination of what is substantial use and what description of real property
12or what unit of tangible personal property shall constitute “the property" to be
13included for assessment purposes, and, in connection herewith, the department may
14include in a real property unit, real property owned by different persons. Vacant
15property designed for use in manufacturing, assembling, processing, fabricating,
16making
, or milling tangible property for profit may be assessed under this section or
17under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
18that determination. In those specific instances where a portion of a description of
19real property includes manufacturing property rented or leased and operated by a
20separate person which does not satisfy the substantial use qualification for the entire
21property, the local assessor shall assess the entire real property description
and all
22personal property not exempt under s. 70.11 (27)
. The applicable portions of the
23standard manufacturing property report form under sub. (12) as they relate to
24manufacturing machinery and equipment shall be submitted by such person.
SB2-SSA1,81
25Section
81. 70.995 (5) of the statutes is amended to read:
SB2-SSA1,32,11
170.995
(5) The department of revenue shall assess all property of
2manufacturing establishments included under subs. (1) and (2)
, except property not
3contiguous with or located within 1,000 feet of the parcel on which the production
4process, as defined in s. 70.11 (27) (a) 5., occurs, as of the close of January 1 of each
5year, if on or before March 1 of that year the department has classified the property
6as manufacturing or the owner of the property has requested, in writing, that the
7department make such a classification and the department later does so. A change
8in ownership
, location, or name of the manufacturing establishment does not
9necessitate a new request. In assessing lands from which metalliferous minerals are
10being extracted and valued for purposes of the tax under s. 70.375, the value of the
11metalliferous mineral content of such lands shall be excluded.
SB2-SSA1,82
12Section 82
. 70.995 (5n) of the statutes is created to read:
SB2-SSA1,32,2013
70.995
(5n) (a)
If the department of revenue determines that an establishment
14is engaged in manufacturing, as described in subs. (1), (2), and (3), the department
15may classify the establishment as manufacturing. The establishment shall submit
16a written request on or before July 1 of the year for which classification is desired,
17as provided under s. 71.07 (5n) (a) 9. c. or 71.28 (5n) (a) 9. c. Any establishment
18classified as manufacturing prior to January 1, 2024, is presumed to be engaged in
19manufacturing, as described in subs. (1), (2), and (3), and need not submit a request
20as provided in this paragraph.
SB2-SSA1,33,221
(b) The department may at any time investigate or audit requests submitted
22under par. (a) and may revoke a classification. A revocation under this paragraph
23may not apply retroactively, but shall take effect on the first day of the
24establishment's taxable year following the year in which the department issues a
1revocation. An establishment that submits a request under par. (a) shall notify the
2department within 60 days of any termination of manufacturing activity.
SB2-SSA1,33,113
(c) On or before December 31 of the year in which a request is timely submitted
4under par. (a), the department shall issue a notice of determination responding to the
5timely request. The department may, in its sole discretion, issue a notice of
6determination by December 31 for requests received after July 1 of the year in which
7classification is desired. The notice shall be in writing and shall be sent by 1st class
8mail or electronic mail. In addition, the notice shall specify that objections to the
9decision shall be filed with the state board of assessors no later than 60 days after
10the date of the notice, that a fee of $200 shall be paid when the objection is filed, and
11that the objection is not filed until the fee is paid.
SB2-SSA1,33,1712
(d) For purposes of this subsection, an objection is considered timely filed if
13received by the state board of assessors no later than 60 days after the date of the
14notice or sent to the state board of assessors by U.S. postal service certified mail in
15a properly addressed envelope, with postage paid, that is postmarked before
16midnight of the last day for filing. Neither the board nor the tax appeals commission
17may waive the requirement that objections be in writing.
SB2-SSA1,33,2118
(e) The state board of assessors shall investigate any objection timely filed
19under par. (d) if the fee specified under par. (c) is paid. The board shall notify the
20person objecting or the person's agent of its determination by 1st class mail or
21electronic mail.
SB2-SSA1,34,222
(f) If a determination of the state board of assessors under par. (e) results in an
23establishment not being classified as manufacturing, the person having been
24notified of the determination shall be deemed to have accepted the determination
25unless the person files a petition for review with the clerk of the tax appeals
1commission, as provided under s. 73.01 (5) and the rules of practice of the tax appeals
2commission.
SB2-SSA1,83
3Section 83
. 70.995 (7) (b) of the statutes is amended to read:
SB2-SSA1,34,74
70.995
(7) (b) Each 5 years, or more frequently if the department of revenue's
5workload permits and if in the department's judgment it is desirable, the department
6of revenue shall complete a field investigation or on-site appraisal at full value under
7ss. s. 70.32 (1)
and 70.34 of all manufacturing
real property in this state.