LRB-2480/1
EVM/EKL/KP:klm
2021 - 2022 LEGISLATURE
2021 Senate BILL 254
March 31, 2021 - Introduced by Senators Feyen, Felzkowski, Marklein and
Wanggaard, cosponsored by Representatives Vorpagel, Katsma, Doyle,
Horlacher, Knodl, Kuglitsch, Kurtz, Moses, Ramthun, Skowronski, Tittl,
Vruwink and Zimmerman. Referred to Committee on Economic and Workforce
Development.
SB254,1,6 1An Act to amend 70.511 (2) (a), 74.35 (5) (c) and 74.37 (4) (b); and to create
2101.643 and 893.38 of the statutes; relating to: extension of certain approvals
3and occupancy permits under the uniform dwelling code, extension of certain
4approvals that are subject to administrative, judicial, or appellate proceedings,
5waiver of interest and penalties on late 2021 property tax payments, and waiver
6of the timely payment requirement for filing certain property tax claims.
Analysis by the Legislative Reference Bureau
This bill extends the term or duration of certain approvals that are the subject
of administrative, judicial, or appellate proceedings that may result in the
invalidation, reconsideration, or modification of the approval. The terms or
durations are extended by an amount of time equal to 36 months plus the duration
of the administrative, judicial, or appellate proceeding to which the covered approval
is subject. The approvals covered under the bill are, with certain exceptions, 1)
unexpired permits or approvals for construction projects issued by the Department
of Safety and Professional Services, the Department of Natural Resources, the
Department of Transportation, a political subdivision, or a special purpose district
and 2) plats or certified survey map approvals. The extension is exercised by the
holder of the approval notifying the governmental unit that issued the approval of
the person's decision to exercise the extension not less than 90 days before the
expiration of the unextended term or duration of the approval. In general, the laws,

regulations, ordinances, rules, or other properly adopted requirements that were in
effect at the time the approval was issued continue to apply to the construction
project, plat, or certified survey map during the period of extension.
The bill also specifies that a dwelling that is occupied before undergoing all
inspections for compliance with the uniform dwelling code may be granted an
occupancy permit if the dwelling later passes a uniform dwelling code final
inspection. Also, if an occupancy permit for a dwelling is granted after it is occupied,
any missed inspection of the dwelling may not be listed as a finding on the occupancy
permit.
Current rules promulgated by the Department of Safety and Professional
Services generally allow a dwelling to be occupied without a uniform dwelling code
final inspection if the inspection is not completed by DSPS or a municipality within
five business days of an applicant's notification.
The bill also allows municipalities to waive interest and penalties on late
installment payments of property taxes payable in 2021. Under current law, a late
installment payment of property taxes is subject to interest and penalties, with the
interest accruing from February 1 of the year in which the taxes are due. For
property taxes payable in 2020, if an installment payment due after April 1, 2020,
is late, current law allows a municipality to temporarily waive the interest and
penalties in cases of hardship if the entire amount due is paid no later than October
1, 2020, and both the county and municipality adopt resolutions authorizing the
waiver.
Under the bill, for an installment payment due after January 1, 2021, that is
late, a municipality may waive the interest and penalties if the municipality makes
a general or case-by-case finding of hardship and the total amount due is paid no
later than October 1, 2021. A municipality may waive the interest and penalties only
if the county first adopts a resolution authorizing the waiver and establishing
criteria for determining hardship and the municipality then adopts a similar
resolution. Under the bill, interest and penalties will accrue from October 1, 2021,
for any property taxes payable in 2021 that are delinquent after that date. The bill
requires a county that adopts a waiver resolution to settle the taxes, interest, and
penalties collected before August 1, 2021, on August 20, 2021, and to settle the
remaining unpaid taxes, interest, and penalties on September 20, 2021. The August
20, 2021, settlement must be distributed proportionally to the underlying taxing
jurisdictions.
The bill also modifies the provision in current law that generally requires a
person to have paid his or her property taxes on time in order to file a claim to recover
the unlawful imposition of property taxes, a claim for the excessive assessment of
property taxes, or a claim to recover property taxes paid in protest due to an
outstanding contested assessment. Current law provides an exception from this
requirement for taxes due and payable in 2020 if paid by October 1, 2020, or a later
applicable installment date. The bill creates a similar exception for property taxes
due and payable in 2021 so that the timely payment requirement does not apply to
these taxes if paid by October 1, 2021, or a later applicable installment date.