AB105-AA1,2,25
79.10
(10) (bn) 1. If a person who owns and uses property as specified under
6sub. (1) (dm)
, as of the certification date under par. (a), transfers the property after
7the certification date, the transferee may apply
to the treasurer of the county in
8which the property is located or, if the property is located in a city that collects taxes
9under s. 74.87, to the treasurer of the city in which the property is located for the
10credit under sub. (9) (bm) on a form prescribed by the department of revenue. The
11transferee shall attest that, to the transferee's knowledge, the transferor used the
12property in the manner specified under sub. (1) (dm) as of the certification date under
1par. (a). A claim that is made under this
paragraph subdivision is valid for the year
2in which the property is transferred.
AB105-AA1,2,134
79.10
(10) (bn) 2. A person who is eligible for a credit under subd. 1. but whose
5property tax bill does not reflect the credit may claim the credit by applying to the
6treasurer of the taxation district in which the property is located for the credit by
7January 31 following the issuance of the person's property tax bill. Claims made
8after January 31, but no later than October 1 following the issuance of the person's
9property tax bill, shall be made to the department of revenue. Paragraph (bm), as
10it applies to processing claims made under that paragraph, applies to processing
11claims made under this subdivision, except that a claim that is made under this
12subdivision is valid for the year in which the person took possession of the
13transferred property under subd. 1.".
AB105-AA1,2,18
15"
(1) The treatment of section 20.835 (3) (s) of the statutes, the renumbering of
16section 79.10 (10) (bm) and (bn) of the statutes, and the creation of section 79.10 (10)
17(bm) 2. and (bn) 2. of the statutes first apply to credits based on the property tax
18assessments as of January 1, 2001.".
