AB2-ASA3,7
3Section
7. 66.1105 (6m) (d) 4. of the statutes is amended to read:
AB2-ASA3,9,114
66.1105
(6m) (d) 4. If an annual report is not timely filed under par. (c), the
5department of revenue shall notify the city that the report is past due. If the city does
6not file the report within 60 days of the date on the notice, except as provided in this
7subdivision, the department shall charge the city a fee of $100 per day for each day
8that the report is past due, up to a maximum penalty of $6,000 per report. If the city
9does not pay within 30 days of issuance, the department of revenue shall reduce and
10withhold the amount of the shared revenue payments to the city under
subch. I of
11ch. 79 s. 79.02 (1), in the following year, by an amount equal to the unpaid penalty.
AB2-ASA3,8
12Section 8
. 70.11 (4) (b) 3. of the statutes is created to read:
AB2-ASA3,9,1613
70.11
(4) (b) 3. Leasing all or part of property described in par. (a) that is owned
14by a church or religious association or institution to an educational association or
15institution exempt under par. (a) does not render the property taxable, regardless of
16how the lessor uses the leasehold income.
AB2-ASA3,9
17Section
9. 70.46 (4) of the statutes is amended to read:
AB2-ASA3,9,2318
70.46
(4) No board of review may be constituted unless
it includes at least one
19voting member who, within 2 years of the board's first meeting, has attended at least
20one member completes in each year a training session under s. 73.03 (55)
and unless
21that member is the municipality's chief executive officer or that officer's designee.
22The municipal clerk shall provide an affidavit to the department of revenue stating
23whether the requirement under this subsection has been fulfilled.
AB2-ASA3,10
24Section
10. 70.855 (4) (b) of the statutes is amended to read:
AB2-ASA3,10,5
170.855
(4) (b) If the department of revenue does not receive the fee imposed on
2a municipality under par. (a) by March 31 of the year following the department's
3determination under sub. (2) (b), the department shall reduce the distribution made
4to the municipality under s. 79.02
(2) (b) (1) by the amount of the fee and shall
5transfer that amount to the appropriation under s. 20.566 (2) (ga).
AB2-ASA3,11
6Section
11. 70.995 (8) (c) 1. of the statutes is amended to read:
AB2-ASA3,10,217
70.995
(8) (c) 1. All objections to the amount, valuation, taxability, or change
8from assessment under this section to assessment under s. 70.32 (1) of property shall
9be first made in writing on a form prescribed by the department of revenue that
10specifies that the objector shall set forth the reasons for the objection, the objector's
11estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's
12estimate of the correct assessment. An objection shall be filed with the state board
13of assessors within the time prescribed in par. (b) 1. A
$45 $200 fee shall be paid when
14the objection is filed unless a fee has been paid in respect to the same piece of property
15and that appeal has not been finally adjudicated. The objection is not filed until the
16fee is paid. Neither the state board of assessors nor the tax appeals commission may
17waive the requirement that objections be in writing. Persons who own land and
18improvements to that land may object to the aggregate value of that land and
19improvements to that land, but no person who owns land and improvements to that
20land may object only to the valuation of that land or only to the valuation of
21improvements to that land.
AB2-ASA3,12
22Section
12. 70.995 (8) (d) of the statutes is amended to read:
AB2-ASA3,11,1023
70.995
(8) (d) A municipality may file an objection with the state board of
24assessors to the amount, valuation, or taxability under this section or to the change
25from assessment under this section to assessment under s. 70.32 (1) of a specific
1property having a situs in the municipality, whether or not the owner of the specific
2property in question has filed an objection. Objection shall be made on a form
3prescribed by the department and filed with the board within the time prescribed in
4par. (b) 1. If the person assessed files an objection and the municipality affected does
5not file an objection, the municipality affected may file an appeal to that objection
6within 15 days after the person's objection is filed. A
$45 $200 filing fee shall be paid
7when the objection is filed unless a fee has been paid in respect to the same piece of
8property and that appeal has not been finally adjudicated. The objection is not filed
9until the fee is paid. The board shall forthwith notify the person assessed of the
10objection filed by the municipality.
AB2-ASA3,13
11Section 13
. 70.995 (14) (b) of the statutes is amended to read:
AB2-ASA3,11,1512
70.995
(14) (b) If the department of revenue does not receive the fee imposed
13on a municipality under par. (a) by March 31 of each year, the department shall
14reduce the distribution made to the municipality under s. 79.02
(2) (b) (1) by the
15amount of the fee.
AB2-ASA3,14
16Section 14
. 71.01 (6) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB2-ASA3,15
17Section 15
. 71.01 (6) (j) 3. m. of the statutes is created to read:
AB2-ASA3,11,1918
71.01
(6) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
19division U of P.L.
115-141.
AB2-ASA3,16
20Section 16
. 71.01 (6) (j) 3. n. of the statutes is created to read:
AB2-ASA3,11,2221
71.01
(6) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
22of division O of P.L.
116-94.
AB2-ASA3,17
23Section 17
. 71.01 (6) (k) 3. of the statutes is amended to read:
AB2-ASA3,12,424
71.01
(6) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
25not include amendments to the federal Internal Revenue Code enacted after
1December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
211025, and 13543 of P.L.
115-97; sections 40307 and 40413 of P.L. 115-123; sections
3101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; and section
4102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94.
AB2-ASA3,18
5Section 18
. 71.01 (6) (L) 1. of the statutes is amended to read:
AB2-ASA3,12,106
71.01
(6) (L) 1. For taxable years beginning after December 31, 2017,
and
7before January 1, 2021, for individuals and fiduciaries, except fiduciaries of nuclear
8decommissioning trust or reserve funds, “Internal Revenue Code" means the federal
9Internal Revenue Code as amended to December 31, 2017, except as provided in
10subds. 2. and 3. and s. 71.98 and subject to subd. 4.
AB2-ASA3,19
11Section
19. 71.01 (6) (L) 3. of the statutes is amended to read:
AB2-ASA3,12,2312
71.01
(6) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
13not include amendments to the federal Internal Revenue Code enacted after
14December 31, 2017, except that “Internal Revenue Code” includes
sections 40307,
1540413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
16401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
17115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
18110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
191302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94; 20sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
21division A of P.L.
116-136; and sections 202, 208, 209, 211, and 214 of division EE and
22sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
23116-260.
AB2-ASA3,20
24Section 20
. 71.01 (6) (L) 4. of the statutes is amended to read:
AB2-ASA3,13,6
171.01
(6) (L) 4. For purposes of this paragraph, the provisions of federal public
2laws that directly or indirectly affect the Internal Revenue Code, as defined in this
3paragraph, apply for Wisconsin purposes at the same time as for federal purposes
,
4except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
513306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
6first apply for taxable years beginning after December 31, 2017.
AB2-ASA3,21
7Section 21
. 71.01 (6) (m) of the statutes is created to read:
AB2-ASA3,13,128
71.01
(6) (m) 1. For taxable years beginning after December 31, 2020, for
9individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
10reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code
11as amended to December 31, 2020, except as provided in subds. 2. and 3. and s. 71.98
12and subject to subd. 4.