AB 191 — Relating to: eliminating the personal property tax and making an appropriation. (FE)

payment of personal property tax and is subject to all pro- SECTION 4.

33.01 (9) (am) of the statutes is amended cedures and penalties applicable under chs.

70 and 74.

to read:

SECTION 10.

66.1105 (2) (d) of the statutes is 33.01 (9) (am) For the purpose of petitioning under repealed.

this chapter, any of the following:

SECTION 11.

66.1105 (2) (f) 1.

c.

of the statutes is 1.

A person whose name appears as an owner of real amended to read:

property on the tax roll under s.

70.65 (2) (a) 1that was 66.1105 (2) (f) 1.

c.

Real property assembly costs, delivered under s.

74.03 on or before the 3rd Monday in meaning any deficit incurred resulting from the sale or December of the previous year.

lease as lessor by the city of real or personal property 2.

The spouse of a person whose name appears as an within a tax incremental district for consideration which owner of real property on the tax roll under s.

70.65 (2) is less than its cost to the city.

(a) 1.that was delivered under s.

74.03 on or before the SECTION 12.

66.1105 (5) (j) of the statutes is created 3rd Monday in December of the previous year if the to read:

spouse is referred to on that tax roll.

66.1105 (5) (j) Upon receiving a written application SECTION 5.

33.01 (9) (ar) 1.

of the statutes is amended from the city clerk, in a form prescribed by the depart- to read:

ment of revenue, the department shall recalculate the 33.01 (9) (ar) 1.

The person’s name appears as an base value of a tax incremental district affected by 2021 owner of real property on the tax roll under s.

70.65 (2) Wisconsin Act ....

(this act) to remove the value of the (a) 1.

that was delivered under s.

74.03 on or before the personal property.

A request received under this para- 3rd Monday in December of the previous year.

graph no later than October 31 is effective in the year fol- SECTION 6.

33.01 (9) (b) 1.

of the statutes is amended lowing the year in which the request is made.

A request to read:

received after October 31 is effective in the 2nd year fol- 33.01 (9) (b) 1.

Whose name appears as an owner of lowing the year in which the request is made.

real property on the tax roll under s.

70.65 (2) (a) that SECTION 13.

66.1106 (1) (k) of the statutes is was delivered under s.

74.03 on or before the 3rd Monday amended to read:

in December of the previous year;

or 66.1106(1) (k) “Taxable property” means all real and SECTION 7.

60.85 (1) (f) of the statutes is repealed.

personal taxable property located in an environmental SECTION 8.

60.85 (1) (h) 1.

c.

of the statutes is remediation tax incremental district.

amended to read:

SECTION 13d.

66.1106 (4) (e) of the statutes is cre- 60.85 (1) (h) 1.

c.

Real property assembly costs, ated to read:

meaning any deficit incurred resulting from the sale or 66.1106 (4) (e) Upon receiving a written application lease as lessor by the town of real or personal property from the clerk of a political subdivision, in a form pre- within a tax incremental district for consideration which scribed by the department of revenue, the department is less than its cost to the town.

shall recalculate the base value of a tax incremental dis- SECTION 9.

60.85 (1) (o) of the statutes is amended trict affected by 2021 Wisconsin Act ....

(this act) to to read:

remove the value of the personal property.

A request 60.85 (1) (o) “Taxable property” means all real and received under this paragraph no later than October 31 is personal taxable property located in a tax incremental effective in the year following the year in which the district.

request is made.

A request received after October 31 is SECTION 9d.

60.85 (5) (j) of the statutes is created to effective in the 2nd year following the year in which the read:

request is made.

60.85 (5) (j) Upon receiving a written application SECTION 13m.

70.015 of the statutes is created to from the town clerk, in a form prescribed by the depart- read:

ment of revenue, the department shall recalculate the 70.015 Sunset.

Beginning with the property tax base value of a tax incremental district affected by 2021 assessments as of January 1, 2022, no tax shall be levied Wisconsin Act ....

(this act) to remove the value of the under this chapter on personal property.

personal property.

A request received under this para- SECTION 14.

70.02 of the statutes is amended to read:

graph no later than October 31 is effective in the year fol- 70.02 Definition of general property.

General lowing the year in which the request is made.

A request property is all the taxable real and personal property received after October 31 is effective in the 2nd year fol- defined in ss.

70.03 and 70.04 except that which is taxed lowing the year in which the request is made.

under ss.

70.37 to 70.395 and ch.

76 and subchs.

I and VI Assembly Bill 191 − 3 − 2021 Wisconsin Act of ch.

77.

General property includes manufacturing ings, improvements, and fixtures and assess the build- property subject to s.

70.995, but assessment of that prop- ings, improvements, and fixtures as real property to the erty shall be made according to s.

70.995.

owner of the buildings, improvements, and fixtures.

The SECTION 15.

70.043 (1) of the statutes is renumbered assessor may also create a tax parcel for buildings, 70.043.

improvements, and fixtures on exempt lands, buildings, SECTION 16.

70.043 (2) of the statutes is repealed.

improvements, and fixtures on forest croplands, and SECTION 17.

70.05 (5) (a) 1.

of the statutes is buildings, improvements, and fixtures on managed forest amended to read:

lands and assess the buildings, improvements, and fix- 70.05(5) (a) 1.

“Assessed value” means with respect tures as real property to the owner of the buildings, to each taxation district the total values established under improvements, and fixtures.

For purposes of this subsec- ss.s.70.32 and 70.34, but excluding manufacturing prop- tion, “buildings, improvements and fixtures” does not erty subject to assessment under s.

70.995.

include any property defined in s.

70.04.

SECTION 18.

70.111 (28) of the statutes is created to SECTION 23.

70.174 of the statutes is amended to read:

read:

70.111 (28) B USINESS AND MANUFACTURING PER - 70.174 Improvements on government−owned SONAL PROPERTY.

(a) Beginning with the property tax land.

Improvements made by any person on land within assessments as of January 1, 2022, all business and manu- this state owned by the United States may shall be facturing personal property.

assessed either as real or personal property to the person (b) A taxing jurisdiction may include the most recent making the same, if ascertainable, and otherwise to the valuation of personal property described under par.

(a) occupant thereof or the person receiving benefits there- that is located in the taxing jurisdiction for purposes of from.

complying with debt limitations applicable to the juris- SECTION 24.

70.18 of the statutes is repealed.

diction.

SECTION 25.

70.19 of the statutes is repealed.

SECTION 19.

SSECTION ECTION26. 4.

70.20 of the statutes is repealed.

SECTION 20.

SSECTION ECTION27. 5.

70.1770.21 (1) of the statutes is amendedrepealed. to read:

70.17SECTION (1)21. Real property shall be entered in the name of the owner, if known to the assessor, otherwise to the occupant thereof if ascertainable, and otherwise without any name.

The70.17 person(1) holdingof the contractstatutes oris certificateamended of sale of any real property contracted to beSECTION sold28. by the state, but not conveyed, shall be deemed the owner for such purpose.

The70.22 undivided real estate of any deceased person may be entered to the heirsstatutes ofis suchrepealed. person without designating them by name.

Theread: real LRB-2042/1 - 2022 Legislature - 3 - JK:cdc SECTION 5 ASSEMBLY BILL 191 estate of an incorporated company shall be entered in the same manner as that of an individual.

ImprovementsSECTION Except29. as provided in sub.

(3),70.29 buildingsof onthe leasedstatutes landsis mayrepealed. be assessed either as real property or personal property.

70.17 (1) Real property shall be entered in the name SECTION 6.30.

70.1770.30 (3) of the statutes is createdrepealed. to read:

70.17of (3) Beginning with the propertyowner, taxif assessmentsknown asto ofthe Januaryassessor, 1, 2021, manufactured and mobile homes, not otherwise exemptto fromthe taxationSECTION under31. s.

66.043570.34 (3),of buildingsthe onstatutes leasedis lands,repealed. buildings on exempt lands, buildings on forest croplands, and buildings on managed forest lands shall be assessed as real property.

Ifoccupant buildings,thereof but not the underlying land, are leased to a person other than the landowner or if theascertainable, buildings are owned by a person other than the landowner, the assessor may create a separate tax parcel for the buildings and assessotherwise thewithout buildingsSECTION as32. real property to the lessee or owner of the buildings.

The70.345 assessorof may also create tax parcel for buildings on exempt lands, buildings on forest croplands, and buildings on managed forest lands and assess the buildingsstatutes asis realrepealed. property to the lessee or owner of the buildings.

SECTIONany 7.name.

The person holding the contract or certificate SECTION 33.

of sale of any real property contracted to be sold by the SECTION 8.34.

state, but not conveyed, shall be deemed the owner for SECTION 9.35.

70.44 (1) of the statutes is amended to such purpose.

The undivided real estate of any deceased read:

person may be entered to the heirs of such person without 70.44 (1) Real or personal property omitted from designating them by name.

The real estate of an incorpo- assessment in any of the 2 next previous years, unlesspre- rated company shall be entered in the same manner as that viously reassessed for the same year or years, shall be of an individual.

Improvements Except as provided in entered once additionally for each previous year of such sub.

(3), buildings, improvements, and fixtures on leased omission, designating each such additional entry as omit- lands may be assessed either as real property or personal ted for the year of omission and affixing a just valuation property.

to each entry for a former year as the same should then SECTION 22.

70.17 (3) of the statutes is created to have been assessed according to the assessor’s best judg- read:

ment, and taxes shall be apportioned, using the net tax 70.17 (3) Beginning with the property tax assess- rate as provided in s.

70.43, and collected on the tax roll ments as of January 1, 2022, manufactured and mobile for such entry.

This section shall not apply to manufac- homes, not otherwise exempt from taxation under s.

turing property assessed by the department of revenue 66.0435 (3), buildings, improvements, and fixtures on under s.

70.995.

leased lands, buildings, improvements, and fixtures on SECTION 36.

exempt lands, buildings, improvements, and fixtures on SECTION 10.37.

79.09670.49 (1)(2) of the statutes is renumberedamended 79.096to (1)forest (a).croplands, and buildings, improvements, and fix- read:

SECTIONtures 11.on managed forest lands shall be assessed as real 70.49 (2) The value of all real and personal property property.

79.096If (1)buildings, (b)improvements, ofand fixtures, but entered into the statutesassessment roll to which such affidavit is creatednot the underlying land, are leased to read:a person other than attached by the assessor shall, in all actions and proceed- the landowner or if the buildings, improvements, and fix- ings involving such values, be presumptive evidence that tures are owned by a person other than the landowner, the all such properties have been justly and equitably assessor may create a separate tax parcel for the build- assessed in proper relationship to each other.

79.096Wisconsin (1)Act (b)− Beginning4 in− 2022,2021 andAssembly inBill each191 yearSECTION thereafter,38. the department of administration shall pay to each taxing jurisdiction, as defined in s.

79.09570.52 (1)of (c),the anstatutes amountis equalamended to theread: property taxes levied on the items of personal property described under s.

70.111equal (28)to (a)the forvaluation given to the same property taxwhen assessments70.52 asClerks ofto Januaryexamine 1,and 2020.correct rolls.

-Each 2022the Legislatureseveral -parcels 4were -assessed LRB-2042/1together. JK:cdc ASSEMBLY BILL 191 SECTION 12 SECTION 12.

79.096city, (2)village, (a)and oftown theclerk statutesupon isreceipt renumberedof 79.096the (2)assess- (a)S (intro.)ECTION and45. amended to read:

79.09670.73 (2)(1) (a)(d) (intro.) Each municipality shall report to the department of revenue, in the timestatutes andis manneramended determinedment byroll theshall department,carefully theexamine amount of the propertyroll. taxes levied on the itfollowing on behalf of the municipality and on behalf of other taxing jurisdictions:

The clerk shall to read:

correct all double assessments, imperfect descriptions, 70.73(1) (d) The valuation of parcels of land or cor- and other errors apparent on the roll, and correct the value rection of names of persons whose personal property is of parcels of real property not liable to taxation.

The clerk assessed under this subsection may be made at any time shall add to the roll any parcel of real property not listed before the tax roll is returned to the county treasurer for on the assessment roll or item of personal property omit- the year in which the tax is levied.

The valuation or cor- ted from the roll and immediately notify the assessors of rection of names, when made under this subsection, shall the additions and omissions.

The assessors shall immedi- be held just and correct and be final and conclusive.

ately view and value the omitted property and certify the S ECTION 46.

70.84 of the statutes is amended to read:

valuation to the clerk.

The clerk shall enter the valuation 70.84 Inequalities may be corrected in subsequent and property classification on the roll, and the valuation year.

If any such reassessment cannot be completed in shall be final.

To enable the clerk to properly correct time to take the place of the original assessment made in defective descriptions, the clerk may request aid, when such district for said year, the clerk of the district shall necessary, from the county surveyor, whose fees for the levy and apportion the taxes for that year upon the basis services rendered shall be paid by the city, village, or of the original assessment roll, and when the reassess- town.

ment is completed the inequalities in the taxes levied SECTION 39.

70.65 (2) (a) (intro.) and 1.

of the under the original assessment shall be remedied and com- statutes are consolidated, renumbered 70.65 (2) (a) and pensated in the levy and apportionment of taxes in such amended to read:

district next following the completion of said reassess- 70.65 (2) (a) As shown on the assessment roll:

Allment itemsin ofthe personalfollowing propertymanner: described under s.

70.111Each (27)tract (b)of forreal estate, Identify, identify all the real property taxwithin assessmentsthe taxation and, as to personal property, each taxpayer, whose tax district and, with respect to each description of Januaryreal 1,prop- 2017,shall onbe behalfdetermined by such reassessment to have been erty, the name and address of the municipalityowner and onthe behalfassessed ofrelatively othertoo taxinghigh, jurisdictions.shall be credited a sum equal to the value.

amount of taxes charged on the original assessment in SECTION 13.40.

79.09670.65 (2) (a) 2.

of the statutes is createdexcess toof read:the amount which would have been charged had repealed.

79.096such (2)reassessment (a)been 2.made in time;

Alland itemseach tract of personalSECTION property41. described under s.

70.11170.65 (28)(2) (a)(b) for(intro.) of the propertystatutes taxis assessmentsreal estate, and, as ofto Januarypersonal 1,property, 2020.each taxpayer, amended to read:

SECTIONwhose 14.tax shall be determined by such reassessment to 70.65(2) (b) (intro.) With respect to each description have been relatively too low, shall be charged, in addition of real property and each owner of taxable personal prop- to all other taxes, a sum equal to the difference between erty:

79.096the (3)amount of thetaxes statutescharged isupon amendedsuch tounequal read:original SECTION 42.

79.09670.68 (3) Each taxing jurisdiction shall attribute to each tax incremental district within the taxing jurisdiction the district's proportionate share of the amountstatutes theis taxingrepealed. jurisdiction receives under sub.

(1),assessment exceptand thatthe thisamount subsectionwhich doeswould nothave applybeen after.SECTION 43.

After70.73 the(1) district(b) closesof the taxingstatutes jurisdictionis shallamended notcharged attributehad asuch proportionatereassessment sharebeen ofmade thein amounttime. it receives under sub.

(1)The to theread: district and shall retain the amount it receives under sub.

(1).department of revenue, or its authorized agent, shall at 70.73 (1) (b) If a town, village or city clerk or trea- any time have access to all assessment and tax rolls herein surer discovers that personal property has been assessed referred to for the purpose of assisting the local clerk and to the wrong person, or 2 or more parcels of land belong- in order that the results of the reassessment may be car- ing to different persons have been erroneously assessed ried into effect.

SECTIONtogether 15.on the tax roll, the clerk or treasurer shall notify S ECTION 47.

978.0570.855 (6)(1) (a)(intro.) of the statutes is the assessor and all parties interested, if the parties are amended to read:

978.05residents (6)of (a)the Institute,county, commenceby ornotice appear in allwriting civilto actionsappear orat special70.855 proceedings(1) underA andPPLICABILITY. perform the duties set forth for the district attorney under ch.

980(intro.) The department the clerk’s office at some time, not less than 5 days there- of revenue shall assess real and ss.personal property after, to correct the assessment roll.

17.14,assessed 30.03as (2),commercial 48.09property (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4), 109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86, 946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection LRB-2042/1 - 2022 Legislature - 5 - JK:cdc S ECTION 15 ASSEMBLY BILL 191 with court proceedings in a court assigned to exercise jurisdiction under chs.s.

4870.32 and(2) 938(a) as2. the judge may request and perform all appropriate duties and appear if the district attorney is designated in specific statutes, including matters within chs.

782,SECTION 97644. and 979 and ss.

70.73 (1) (c) of the statutes is amended if all of the following apply:

to read:

S ECTION 48.

70.855 (1) (a) of the statutes is amended 70.73 (1) (c) At the time and place designated in the to read:

notice given under par.

(b), the assessment roll shall be 70.855(1) (a) The property owner and the governing corrected by entering the correct names of the persons body of the municipality where the property is located liable to assessment, both as to real and personal property submit a written request to the department on or before describing each parcel of land and giving the proper valu- March 1 of the year of the assessment to have the depart- ation to each parcel separately owned.

The total valua- ment assess the property owner’s real and personal com- tion given to the separate tracts of real estate shall be mercial property located in the municipality.

Assembly Bill 191 − 5 − 2021 Wisconsin Act SECTION 49.

70.855 (1) (b) of the statutes is amended assembling, processing, fabricating, making, or milling to read:

tangible property for profit may be assessed under this 70.855 (1) (b) The written request submitted under section or under s.

70.32 (1), and the period of vacancy par.

(a) specifies the items of personal property and may not be the sole ground for making that determina- parcels of real property for the department’s assessment.

tion.

In those specific instances where a portion of a SECTION 50.

70.995 (1) (a) of the statutes is amended description of real property includes manufacturing to read:

property rented or leased and operated by a separate per- 70.995 (1) (a) In this section “manufacturing prop- son which does not satisfy the substantial use qualifica- erty” includes all lands, buildings, structures and other tion for the entire property, the local assessor shall assess real property used in manufacturing, assembling, pro- the entire real property description and all personal prop- cessing, fabricating, making, or milling tangible personal erty not exempt under s.

70.11 (27).

The applicable por- property for profit.

Manufacturing property also tions of the standard manufacturing property report form includes warehouses, storage facilities, and office struc- under sub.

(12) as they relate to manufacturing machin- tures when the predominant use of the warehouses, stor- ery and equipment shall be submitted by such person.

age facilitiesoroffices is in support of the manufacturing SECTION 53.

70.995 (7) (b) of the statutes is amended property, and all personal property owned or used by any to read:

person engaged in this state in any of the activities men- 70.995(7) (b) Each 5 years, or more frequently if the tioned, and used in the activity, including raw materials, department of revenue’s workload permits and if in the supplies, machinery, equipment, work in process and fin- department’s judgment it is desirable, the department of ished inventory and when located at the site of the activ- revenue shall complete a field investigation or on−site ity.

Establishments engaged in assembling component appraisal at full value under ss.

s.

70.32 (1) and 70.34 of parts of manufactured products are considered manufac- all manufacturing property in this state.

turing establishments if the new product is neither a SECTION 54.

70.995 (8) (b) 1.

of the statutes is structure nor other fixed improvement.

Materials pro- amended to read:

cessed by a manufacturing establishment include prod- 70.995 (8) (b) 1.

The department of revenue shall ucts of agriculture, forestry, fishing, miningand quarry- annually notify each manufacturer assessed under this ing.

For the purposes of this section, establishments section and the municipality in which the manufacturing which engage in mining metalliferous minerals are con- property is located of the full value of all real and per- sidered manufacturing establishments.

sonal property owned by the manufacturer.

The notice SECTION 51.

70.995 (1) (b) of the statutes is amended shall be in writing and shall be sent by 1st class mail or to read:

electronic mail.

In addition, the notice shall specify that 70.995 (1) (b) Materials used by a manufacturing objections to valuation, amount, or taxability must be establishment may be purchased directly from producers, filed with the state board of assessors no later than 60 obtained through customary trade channels or secured days after the date of the notice of assessment, that objec- without recourse to the market by transfer from one tions to a change from assessment under this section to establishment to another under the same ownership.

assessment under s.

70.32 (1) must be filed no later than Manufacturing production is usually carried on for the 60 days after the date of the notice, that the fee under par.

wholesale market, for interplant transfer or to order for (c) 1.

or (d) must be paid and that the objection is not filed industrial users rather than for direct sale to a domestic until the fee is paid.

For purposes of this subdivision, an consumer.

objection is considered timely filed if received by the SECTION 52.

70.995 (4) of the statutes is amended to state board of assessors no later than 60 days after the date read:

of the notice or sent to the state board of assessors by cer- 70.995 (4) Whenever real property or tangible per- tified mail in a properly addressed envelope, with sonal property is used for one, or some combination, of postage paid, that is postmarked before midnight of the the processes mentioned in sub.

(3) and also for other pur- last day for filing.

A statement shall be attached to the poses, the department of revenue, if satisfied that there is assessment roll indicating that the notices required by substantial use in one or some combination of such pro- this section have been mailed and failure to receive the cesses, may assess the property under this section.

For all notice does not affect the validity of the assessments, the purposes of this section the department of revenue shall resulting tax on real or personalproperty, the procedures have sole discretion for the determination of what is sub- of the tax appeals commission or of the state board of stantial use and what description of real property or what assessors, or the enforcement of delinquent taxes by unit of tangible personal property shall constitute “the statutory means.

property” to be included for assessment purposes, and, in SECTION 55.

70.995 (12) (a) of the statutes is connection herewith, the department may include in a amended to read:

real property unit, real property owned by different per- 70.995(12) (a) The department of revenue shall pre- sons.

Vacant property designed for use in manufacturing, scribe a standard manufacturing property report form Wisconsin Act − 6 − 2021 Assembly Bill 191 that shall be submitted annually for each real estate parcel The form of the property tax bill shall be prescribed by and each personal property account on or before March the department of revenue and shall be uniform.

by all manufacturers whose property is assessed under S ECTION 59.

74.11 (4) of the statutes is repealed.

this section.

The report form shall contain all information S ECTION 60.

74.11 (6) (a) of the statutes is amended considered necessary by the department and shall to read:

include, without limitation, income and operating state- 74.11(6) (a) Payments made on or before January 31 ments, fixed asset schedules, and a report of new con- and payments of taxes on improvements on leased land struction or demolition.

Failure to submit the report shall that are assessed as personal property shall be made to the result in denial of any right of redetermination by the state taxation district treasurer.

board of assessors or the tax appeals commission.

If any S ECTION 61.

74.11 (10) (a) 1.

of the statutes is property is omitted or understated in the assessment roll amended to read:

in any of the next 5 previous years, the assessor shall enter 74.11 (10) (a) 1.

If all special assessments, special the value of the omitted or understated property once for charges, and special taxes and personal property taxes each previous year of the omission or understatement.

due under sub.

(3) or (4) are not paid in full and received The assessor shall affix a just valuation to each entry for by the proper official on or before 5 working days after a former year as it should have been assessed according the due date, the amounts unpaid are delinquent as of the to the assessor’s best judgment.

Taxes shall be appor- day after the due date of the first installment or of the tioned and collected on the tax roll for each entry, on the lump−sum payment.

basis of the net tax rate for the year of the omission, taking S ECTION 62.

74.11 (11) (a) of the statutes is renum- into account credits under s.

79.10.

In the case of omitted bered 74.11 (11).

property, interest shall be added at the rate of 0.0267 per- S ECTION 63.

74.11 (11) (b) of the statutes is repealed.

cent per day for the period of time between the date when S ECTION 64.

74.11 (12) (a) (intro.) of the statutes is the form is required to be submitted and the date when the amended to read:

assessor affixes the just valuation.

In the case of under- 74.11(12) (a) (intro.) Except as provided in pars.

par.

payments determined after an objection under s.

70.995 (c) and (d), if a taxation district treasurer or county trea- (8) (d), interest shall be added at the average annual dis- surer receives a payment from a taxpayer which is not count interest rate determined by the last auction of sufficient to pay all amounts due, the treasurer shall apply 6−month U.S.

treasury bills before the objection per day the payment to the amounts due, including interest and for the period of time between the date when the tax was penalties, in the following order:

due and the date when it is paid.

S ECTION 65.

74.11 (12) (a) 1g.

of the statutes is SECTION 56.

71.17 (2) of the statutes is amended to repealed.

read:

S ECTION 66.

74.11 (12) (b) of the statutes is amended 71.17 (2) L IEN ON TRUST ESTATE;

INCOME TAXES to read:

LEVIED AGAINST BENEFICIARY.

All income taxes levied 74.11 (12) (b) The allocation under par.

(a) 1g.

1m.

against the income of beneficiaries shall be a lien on that to 4.

is conclusive for purposes of settlement under ss.

portion of the trust estate or interest therein from which 74.23 to 74.29 and for determining delinquencies under the income taxed is derived, and such taxes shall be paid this section.

by the fiduciary, if not paid by the distributee, before the S ECTION 67.

74.11 (12) (d) of the statutes is repealed.

same become delinquent.

Every person who, as a fidu- S ECTION 68.

74.12 (6) of the statutes is repealed.

ciary under the provisions of this subchapter, pays an S ECTION 69.

74.12 (7) (a) of the statutes is amended income tax shall have all the rights and remedies of reim- to read:

bursement for any taxes assessed against him or her or 74.12 (7) (a) If the first installment of real property paid by him or her in such capacity, as provided in s.

taxes, personal property taxes on improvements on 70.19 (1) and (2), 2019 stats.

leased land or special assessments to which an install- SECTION 57.

74.05 (1) of the statutes is amended to ment option pertains is not received by the proper official read:

on or before 5 working days after the due date of January 74.05(1) D EFINITION.

In this section, “error in the tax 31, the entire amount of the remaining unpaid taxes or roll” means an error in the description of any real or per- special assessments to which an installment option per- sonal property, in the identification of the owner or per- tains on that parcel is delinquent as of February 1.

son to whom the property is assessed or in the amount of S ECTION 70.

74.12 (8) (a) of the statutes is amended the tax or an error resulting from a palpably erroneous to read:

entry in the assessment roll.

74.12(8) (a) If the 2nd or any subsequent installment SECTION 58.

74.09 (2) of the statutes is amended to payment of real property taxes, personal property taxes read:

on improvements on leased land or special assessments 74.09(2) P REPARATION.

The clerk of the taxation dis- to which an installment option pertains is not received by trict shall prepare the real and personal property tax bills.

the proper official on or before 5 working days after the Assembly Bill 191 − 7 − 2021 Wisconsin Act due date specified in the ordinance, the entire amount of S ECTION 79.

74.30 (1m) of the statutes is amended to the remaining unpaid taxes or special assessments to read:

which an installment option pertains on that parcel is 74.30 (1m) M ARCH SETTLEMENT BETWEEN COUNTIES delinquent as of the first day of the month after the pay- AND THE STATE.

On or before March 15, the county trea- ment is due and interest and penalties are due under sub.

surer shall send to the secretary of administration the (10).

state’s proportionate shares of taxes under sub.

(1) (i) and SECTION 71.

74.12 (9) (a) of the statutes is amended (j).

to read:

S ECTION 80.

74.42 of the statutes is repealed.

74.12 (9) (a) If all special assessments to which an S ECTION 81.

74.47 (3) (e) of the statutes is repealed.

installment option does not pertain, special charges, and S ECTION 82.

74.55 of the statutes is repealed.

special taxes and personal property taxes that are due S ECTION 83.

74.83 of the statutes is amended to read:

under sub.

(5) or (6) are not paid in full and received by 74.83 Agreements.

Any 1st class city may enter into the proper official on or before 5 working days after the agreements to pay delinquent state, county, metropolitan due date of January 31, the amounts unpaid are delin- sewerage district, and technical college district real or quent as of February 1.

personal property taxes, including accrued interest and SECTION 72.

74.12 (10) (a) of the statutes is amended penalties thereon, applicable to property located in that to read:

city at any stage in the proceedings for collection and 74.12(10) (a) All real property taxes, special assess- ments, special charges and special taxes that become enforcement of those taxes and thereafter collect and enforce those taxes, including interest and penalties on delinquent and are paid on or before July 31, and all delin- them, in its own name in accordance with any of the pro- quent personal property taxes, whenever paid, shall be cedures or remedies applicable to the collection and paid, together with interest and penalties charged from the preceding February 1, to the taxation district trea- enforcement of delinquent city, state, county, metropoli- surer.

tan sewerage district, and technical college district taxes under this chapter and ch.

75.

SECTION 73.

74.12 (11) (a) (intro.) of the statutes is S ECTION 84.

74.87 (3) of the statutes is amended to amended to read:

read:

74.12(11) (a) (intro.) Except as provided in pars.par.

(c) and (d), if a taxation district treasurer or county trea- 74.87 (3) O PTIONAL PAYMENT SCHEDULE.

The com- surer receives a payment from a taxpayer which is not mon council of a city may, by ordinance, permit payment in 10 equal installments, without interest, of general sufficient to pay all amounts due, the treasurer shall apply property taxes, special charges, and special assessments the payment to the amounts due, including interest and of the city, other than for special assessments for which penalties, in the following order:

SECTION 74.

74.12 (11) (a) 1g.

of the statutes is no payment extension is allowed.

Each installment shall repealed.

be paidonor before the last day of each month from Janu- SECTION 75.

74.12 (11) (b) of the statutes is amended ary through October.

Taxes on personal property may be paid in installments under this subsection if, on or before to read:

January 31 of the year in which the tax becomes due, the 74.12 (11) (b) The allocation under par.

(a) 1g.

1m.

to 4.

is conclusive for purposes of settlement under ss.

taxpayer has first paid to the city treasurer taxes on per- 74.29 and 74.30 and for determining delinquencies under sonal property levied by all taxing jurisdictions other this section.

than the city.

The amounts and time of payment of city general property taxes, special assessments and charges SECTION 76.

74.12 (11) (d) of the statutes is repealed.

in the city tax roll shall be as provided in the charter of the SECTION 77.

74.29 (2) of the statutes is amended to read:

city.

74.29 (2) On or before August 20, a taxation district S ECTION 85.

76.69 of the statutes is repealed.

treasurer who has not paid in full all taxes on improve- S ECTION 86.

77.84 (1) of the statutes is amended to read:

ments on leased land under s.

74.25 (1) (b) 1.

or under s.

74.30 (1) or (2) shall pay in full to each taxing jurisdiction 77.84 (1) T AX ROLL.

Each clerk of a municipality in within the district all taxes on improvements on leased which the land is located shall enter in a special column land included in the tax roll which have not previously or other appropriate place on the tax roll the description been paid to, or retained by, the taxing jurisdiction, of each parcel of land designated as managed forest land, except that the treasurer shall pay the state’s proportion- and shall specify, by the designation “MFL−O” or ate share to the county.

As part of that distribution, the “MFL−C”, the acreage of each parcel that is designated taxation district treasurer shall allocate to each tax incre- open or closed under s.

77.83.

The land shall be assessed mental district within the taxation district its proportion- and is subject to review under ch.

70.

Except as provided ate share of taxes on improvements on leased land.

in this subchapter, no tax may be levied on managed for- SECTION 78.

74.30 (1) (i) of the statutes is repealed.

est land, except that any building, improvements, and fix- Wisconsin Act − 8 − 2021 Assembly Bill 191 tures on managed forest land is subject to taxation as per- form any duties in connection with court proceedings in sonal real property under ch.

70.

a court assigned to exercise jurisdiction under chs.

48 and SECTION 87.

174.065 (3) of the statutes is amended 938 as the judge may request and perform all appropriate to read:

duties and appear if the district attorney is designated in 174.065(3) C OLLECTION OFDELINQUENT DOGLICENSE specific statutes, including matters within chs.

782, 976 TAXES.

Delinquent dog license taxes may be collected in and 979 and ss.

Nothing in this paragraph limits the authoritysame ofmanner theas countyin board to designate, under s.

48.0974.55 (5),and thata thecivil corporationaction counselunder providech. representation as specified in s.

48.09limits (5)the orauthority of the county board to designate, for the collecting of personal property taxes , if the under s.

48.09 (6)(5), orthat 938.09the (6),corporation thecounsel districtprovide attorneyaction asis anbrought appropriatewithin person6 toyears representafter the interestsJanuary 1 of the publicrepresentation underas specified in s.

48.09 (5) or to designate, year in which the taxes are required to be paid.

under s.

48.09 (6) or 938.09 (6), the district attorney as an SECTION 88.

815.18 (3) (intro.) of the statutes is appropriate person to represent the interests of the public amended to read:

under s.

(END)815.18 (3) E XEMPT PROPERTY.

(intro.) The debtor’s S ECTION 89h.

Nonstatutory provisions.

interest in or right to receive the following property is (1) R EPORTS FROM TAXING JURISDICTIONS.

If legisla- exempt, except as specifically provided in this section tion is enacted during the 2021−22 legislative session to and ss.

70.20 (2), 71.91 (5m) and (6), 74.55 (2) and eliminate the personal property tax imposed under ch.

70, 102.28 (5):

effective with the January 1, 2022, assessments, each tax- SECTION 89.

978.05 (6) (a) of the statutes is amended ing jurisdiction shall report to the department of revenue, to read:

in the time and manner determined by the department, the 978.05 (6) (a) Institute, commence or appear in all amount of the property taxes levied on all items of per- civil actions or special proceedings under and perform sonal property for the property tax assessments as of Jan- the duties set forth for the district attorney under ch.

980 uary 1, 2021.

and ss.

17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), S ECTION 89m.

0Initial applicability.

70.36, 89.08, 103.92 (4), 109.09, 343.305 (9) (a), 806.05, (1) E LIMINATION OF THE PERSONAL PROPERTY TAX.

938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86, This act first applies to the property tax assessments as of 946.87, 961.55 (5), 971.14 and 973.075 to 973.077, per- January 1, 2022.