Adjustments of assessments.
Review of assessment.
Assessment of omitted property.
Review of state assessment; notice of hearing; decision; time limits; notice of decision; action to review decision; error adjusted.
Aggregate of all general property taxes.
Net tax rate for commercial and manufacturing property.
Average net rate of taxation.
Levy; tax roll; lien.
Remedies for nonpayment of taxes.
Separate valuation of repair facilities, docks, piers, wharves, ore yards, elevators, car ferries and oil pipeline terminal facilities.
Presumption of regularity.
Exemption from other taxation.
Distribution of revenue.
Experts and employees.
License fee for light, heat and power companies.
License fee for selling electricity at wholesale.
Determination of ad valorem tax receipts for hub facility exemptions.
CAR LINE COMPANIES; ELECTRIC COOPERATIVE ASSOCIATIONS
Powers of investigation.
License fees, electric cooperatives.
Motor carriers and urban transit companies; municipal taxation.
Fire and marine insurers; license fees.
Town mutual insurers; taxes, charges, dues and license fees.
License fees; calculation of.
Casualty insurance; license fees.
Credit for investment in certified capital companies.
Credit for certain development zone activities.
Economic development credit.
Early stage seed investment credit.
Low-income housing credit.
Life insurers; license fee.
Health Insurance Risk-Sharing Plan assessments credit.
Retaliatory taxation of nondomestic insurers.
Reciprocal taxation of foreign insurers.
License; issuance; collection of fees.
Deduction for personal property taxes.
TELEPHONE COMPANY TAX
Railroads and utilities, assessment.
The department of revenue shall make an annual assessment of the property of all railroad companies, of all conservation and regulation companies, of all air carriers, and of all pipeline companies, within this state, for the purpose of levying and collecting taxes thereon, as provided in this subchapter.
The Department of Revenue's formula for determining the portion of an airline system's value subject to Wisconsin taxation does not offend the commerce clause, due process, or this section. Northwest Airlines, Inc. v. DOR, 77 Wis. 2d 152
, 252 N.W.2d 337
“Air carrier company" means any person engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights, except an air carrier company whose property is exempt from taxation under s. 70.11 (42) (b)
. In this subsection, “aircraft" means a completely equipped operating unit, including spare flight equipment, used as a means of conveyance in air commerce.
“Company", without other designation or qualification, includes any railroad company, any conservation and regulation company, any air carrier company, and any pipeline company.
“Conservation and regulation company" means any person organized under the laws of this state for the conservation and regulation of the height and flow of water in public reservoirs within this state.
“Department", without other designation, means the department of revenue.
“Pipeline company" means any person that is not a light, heat and power company, as defined by s. 76.28 (1)
, and that is engaged in the business of transporting or transmitting gas, gasoline, oils, motor fuels or other fuels by means of pipelines.
“Railroad company" means any person owning and operating a railroad, or operating a railroad in this state, or owning or operating any station, depot, track, terminal or bridge in this state, for railroad purposes, except that “railroad company" does not include any county, city, village or town or any combination of them.
“Repair facility" means property on which a roundhouse, a repair shop, and a turntable are located and at which railcars and locomotives are built, maintained, and repaired.
“Special property" means the property of companies that is assessed under ss. 76.01
Miscellaneous provisions. 76.025(1)(1)
The property taxable under s. 76.13
shall include all franchises, and all real and personal property of the company used or employed in the operation of its business, excluding property that is exempt from the property tax under s. 70.11 (39)
, such motor vehicles as are exempt under s. 70.112 (5)
and treatment plant and pollution abatement equipment exempt under s. 70.11 (21)
. The taxable property shall include all title and interest of the company referred to in such property as owner, lessee or otherwise, and in case any portion of the property is jointly used by 2 or more companies, the unit assessment shall include and cover a proportionate share of that portion of the property jointly used so that the assessments of the property of all companies having any rights, title or interest of any kind or nature whatsoever in any such property jointly used shall, in the aggregate, include only one total full value of such property.
If the property of any company defined in s. 76.28 (1)
, except a qualified wholesale electric company as defined in s. 76.28 (1) (gm)
, is located entirely within a single town, village or city, it shall be subject to local assessment and taxation.
Any air carrier company engaged solely in intrastate transportation and using the facilities of only one airport within this state is exempt from taxation under this subchapter and is subject to local assessment and taxation.
Nothing in this subchapter shall be construed to result in the levy, assessment or collection of taxes on property of a municipal water utility created under s. 198.22
See also s. Tax 6.40
, Wis. adm. code.
The exemption for water and air pollution equipment in sub. (1) is allowed to a public utility for equipment purchased or constructed before the effective date for sub. (1). Wisconsin Electric Power Co. v. DOR, 59 Wis. 2d 106
, 207 N.W.2d 841
The federal Railroad Revitalization and Regulatory Reform Act of 1976, 49 USC 11501 (b) (4), restricts the ability of state and local governments to levy discriminatory taxes on rail carriers. The Act might be violated if a railroad is singled out for unfavorable treatment in the form of inability to benefit from property tax exemptions given to other taxpayers. In Wisconsin, manufacturing and commercial taxpayers generally qualify for the intangible personal property exemption under s. 70.112 (1), but railroad and utilities companies under sub. (1) do not. Therefore, the intangible personal property tax singles out railroads as part of a targeted and isolated group in violation of the Act. Union Pacific Railroad Co. v. DOR, 940 F.3d 336
Unit assessment and situs for taxation. 76.03(1)(1)
The property, both real and personal, including all rights, franchises and privileges used in and necessary to the prosecution of the business of any company enumerated in s. 76.02
shall be deemed personal property for the purposes of taxation, and shall be valued and assessed together as a unit.
In case any of the property used in the business of a company defined in s. 76.02
is operated in connection with the property used in the same business or any other business therein described, all such property, rights, franchises and privileges shall be valued and assessed together as a unit, unless, in the opinion of the department of revenue, such properties are so segregated that separate assessments thereof should be made.
The place of assessment and taxation of property subject to taxation under the provisions of this subchapter is fixed at the capitol of the state.
Every person, company or companies, as defined in s. 76.02
, shall be the representative of every title and interest in the property so operated or used either as owner, lessee or otherwise, and notice to the operating and using company or companies shall be notice to all interests in the property for the purposes of taxation. The assessment and taxation of the property of any company in the name of the operating or using company or companies shall be deemed and held an assessment and taxation of all the title and interest in such property of any kind or nature. Nothing herein contained shall be deemed to authorize the assessment and taxation of the interests of the state or of any county, city, village or town in any property used for highways or elevated roads and leased to or used by another.
Reports of companies; penalty. 76.04(1)(1)
Every company defined in s. 76.02
shall, annually, file a true and accurate statement in such manner and form and setting forth such facts as the department shall deem necessary to enforce ss. 76.01
. The annual reports for railroad companies shall be filed on or before April 15 and for conservation and regulation companies, air carriers and pipeline companies on or before May 1.