Wisconsin 2021-2022 Regular Session Status: Enacted

SB 396 — Relating to: interest on claims of excessive assessment and for recovery of unlawful property taxes. (FE)

Last action — Published 3-12-2022

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced June 10, 2021. Enacted.

Prognosis

Likely to advance 78% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 5 sponsors

    5 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

77 added · 10 removed

Plain-language change summary

The amendments made to SB 396 clarified the specific conditions under which a person can claim a refund for excessive property taxes, expanding the grounds for eligibility. Additionally, the bill now includes a clear effective date, stating that the changes will take effect on January 1, 2023. This matters because it ensures that property owners know when they can start using the new provisions to address tax issues, providing them with clearer guidelines for filing claims.

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- 2022 LEGISLATURE LRBa1072/1 JK:cjs SENATE AMENDMENT 2, TO SENATE BILL 396 January 6, 2022 - Offered by Senator ETROWSKI.
- 2022 LEGISLATURE LRB-3654/1 JK:amn SENATE BILL 396 June 10, 2021 - Introduced by Senators P ETROWSKI , BALLWEG , COWLES , RINGHAND and L .T AYLOR , cosponsored by Representatives B ROOKS , GUNDRUM , SCHRAA , A RMSTRONG , UBECK , BRANDTJEN , EDMING , NOVAK, SPIROS, ALLEN , KUGLITSCH , T ITTL, KNODL , AMES , VANDER M EER and T USLER .
At the locations indicated, amend the bill as follows:
Referred to Committee on Financial Institutions and Revenue.
A N A CT to amend 74.35 (4) and 74.41 (4) of the statutes;
relating to:
interest on claims of excessive assessment and for recovery of unlawful property taxes.
Analysis by the Legislative Reference Bureau Under current law, a person may file a claim with the taxation district where the property is located to recover unlawful property taxes.
A person who files a claim must allege at least one of the following as the basis for the claim:
Page 3, line 7:
The taxation district made a clerical error regarding the description of the property or the computation of the tax.
after that line insert:
2.
“SECTION 3m.
The assessment included real property improvements that did not exist on the date of the assessment.
0Effective date.
3.
(1) This act takes effect on January 1, 2023.”.
The property is exempt from taxation.
4.
The property is not located in the taxation district.
5.
The taxation district made a double assessment of the property.
If the taxation district allows the claim, it pays the claimant the amount of property taxes collected and may include interest at the rate of 0.8 percent a month, computed from the date on which the person filed the claim.
Under current law, a person may also file a claim with the taxation district where the property is located alleging that the assessment of the person's property is excessive.
If the taxation district allows the claim, it pays the claimant the amount of the excess and may include interest at the average annual discount rate determined by the last auction of six-month U.S.
treasury bills before the filing of the claim per day for the period between the time when the tax was due and the date that the claim was paid.
This rate is generally lower than the rate of interest paid on claims to recover unlawful property taxes.
- 2022 Legislature - 2 - LRB-3654/1 JK:amn SENATE BILL 396 This bill changes the interest rate for payments made on a claim to recover unlawful taxes so that it is the same as the payments made on a claim of excessive assessment.
Under current law, when a taxation district rescinds or refunds property taxes paid by a taxpayer in the district, the district may submit a form to the Department of Revenue to collect from each underlying taxing jurisdiction its proportionate share of the rescinded or refunded amount.
However, that amount does not include interest paid by the taxation district on claims for excessive assessment or to recover unlawful property taxes.
This bill allows the taxation district to collect from each underlying taxing jurisdiction its proportionate share of the interest paid on claims for excessive assessment or to recover unlawful property taxes.
For further information see the local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1.
74.35 (4) of the statutes is amended to read:
74.35 (4) INTEREST.
The amount of a claim filed under sub.
(2) or an action commenced under sub.
(3) may include interest computed from the date of filing the claim against the taxation district, at the rate of 0.8 percent per month at the average annual discount rate determined by the last auction of 6-month U.S.
treasury bills before the date of filing the claim per day for the period between the time when the tax was due and the date that the claim was paid.
SECTION 2.
74.41 (4) of the statutes is amended to read:
74.41 (4) CHARGE-BACK AMOUNT DETERMINED.
The department of revenue shall, by the November 15 following submission of the form under sub.
(1), determine the amount of rescinded or refunded taxes to be charged back to, and collected from, each taxing jurisdiction for which taxes were collected by the taxation district and determine the amount of taxes collected under s.
74.33 to be shared with each taxing jurisdiction for which taxes were collected by the taxation district.
Show all 49 changed rows (9 more)
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Except for interest on refunds under s.
70.511 (2) (b) that is paid with respect to property that LRB-3654/1 - 2022 Legislature - 3 - JK:amn SECTION 2 SENATE BILL 396 was assessed under s.
70.995 and that is not paid by the department of administration under s.
70.511 (2) (bm), and except for interest on refunds under ss.
74.35 and 74.37, the amount determined may not include any interest.
The determination of the department of revenue under this subsection is reviewable only under s.
227.53.
SECTION 3.Initial applicability.
(1) This act first applies to claims paid on the effective date of this subsection.
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Action History

  1. Published 3-12-2022

  2. Report approved by the Governor on 3-11-2022. 2021 Wisconsin Act 162

  3. Presented to the Governor on 3-10-2022

  4. Report correctly enrolled

  5. Received from Assembly concurred in

  6. Ordered immediately messaged

  7. Representative Skowronski added as a cosponsor

  8. Read a third time and concurred in

  9. Rules suspended

  10. Ordered to a third reading

  11. Read a second time

  12. Made a special order of business at 9:47 AM on 2-23-2022 pursuant to Assembly Resolution 29

  13. Read first time and referred to committee on Rules

  14. Received from Senate

  15. Ordered immediately messaged

  16. Read a third time and passed

  17. Rules suspended

  18. Ordered to a third reading

  19. Senate Amendment 2 adopted

  20. Read a second time

  21. Placed on calendar 1-25-2022 pursuant to Senate Rule 18(1)

  22. Available for scheduling

  23. Report passage as amended recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0

  24. Report adoption of Senate Amendment 2 recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0

  25. Executive action taken

  26. Public hearing held

  27. Senate Amendment 2 offered by Senator Petrowski

  28. Representative Steffen added as a cosponsor

  29. Fiscal estimate received

  30. Senate Amendment 1 offered by Senator Petrowski

  31. Representative Dittrich added as a cosponsor

  32. Read first time and referred to Committee on Financial Institutions and Revenue

  33. Introduced by Senators Petrowski, Ballweg, Cowles, Ringhand and L. Taylor; cosponsored by Representatives Brooks, Gundrum, Schraa, Armstrong, Subeck, Brandtjen, Edming, Novak, Spiros, Allen, Kuglitsch, Tittl, Knodl, James, VanderMeer and Tusler

Sponsors

  • L. Taylor · Primary
  • Ringhand · Primary
  • Cowles · Primary
  • Ballweg · Primary
  • Petrowski · Primary

Sponsorship breakdown

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5 sponsors · 0 co-sponsors · 127 not signed on

Sponsors (5)

  • L. Taylor
  • Ringhand
  • Cowles
  • Ballweg
  • Petrowski

Co-sponsors (0)

None.

Not signed on (127)

127 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Frequently asked questions

Who sponsors SB 396?
SB 396 is sponsored by L. Taylor, Ringhand, Cowles, Ballweg, and Petrowski.
What is the current status of SB 396?
This bill has been enacted into law. Introduced June 10, 2021. Enacted.
Where can I track SB 396?
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