LRB-1617/1
MES:wlj:pg
2007 - 2008 LEGISLATURE
March 20, 2007 - Introduced by Senators Leibham, Roessler, Schultz and
Harsdorf, cosponsored by Representatives Bies, Hines, Hahn, Lothian,
Hubler, Zipperer, Albers, A. Ott, Townsend and Sinicki. Referred to
Committee on Veterans and Military Affairs, Biotechnology and Financial
Institutions.
SB101,1,3
1An Act to amend 71.07 (6e) (a) 2. a., 71.07 (6e) (a) 2. b., 71.07 (6e) (a) 2. c., 71.07
2(6e) (a) 3. (intro.) and 71.07 (6e) (a) 3. b. of the statutes;
relating to: expanding
3eligibility for the veterans and surviving spouses property tax credit.
Analysis by the Legislative Reference Bureau
Under current law, the veterans and surviving spouses property tax credit may
be claimed by certain U.S. armed forces veterans and by the unremarried surviving
spouses of certain veterans or members of the national guard or reserves
(collectively, "veterans"). To be eligible to claim the credit, the veteran must meet
several criteria, including being at least 65 years old, having been a resident of this
state at the time of entry into the service, and having a service-connected disability
rating of at least 100 percent.
Similarly, to be eligible to claim the credit as a spouse of a veteran, the veteran
to whom the surviving unremarried surviving spouse was married must have been,
generally, at least 65 years old at the time of his or her death, must have been a
resident of this state at the time of entry into the service, and must have had a
service-connected disability rating of at least 100 percent.
This bill expands the eligibility requirements for the credit for veterans and for
the unremarried surviving spouses of veterans. Under the bill, the 65-year-old age
requirement is repealed. Also under the bill, a veteran, or the unremarried surviving
spouse of a veteran, is eligible to claim the credit if the veteran had been a resident
of this state for any consecutive 10-year period after entry into active duty service.
For further information see the state 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:
SB101, s. 1
1Section
1. 71.07 (6e) (a) 2. a. of the statutes is amended to read:
SB101,2,62
71.07
(6e) (a) 2. a. An individual who had served on active duty in the U.S.
3armed forces or in forces incorporated as part of the U.S. armed forces
,; who was a
4resident of this state at the time of entry into that active service
, or who had been a
5resident of this state for any consecutive 10-year period after entry into that active
6duty service; and who, while a resident of this state, died while on active duty.
SB101, s. 2
7Section
2. 71.07 (6e) (a) 2. b. of the statutes is amended to read:
SB101,2,168
71.07
(6e) (a) 2. b. An individual who had served on active duty under
9honorable conditions in the U.S. armed forces or in forces incorporated as part of the
10U.S. armed forces; who was a resident of this state at the time of entry into that active
11service
; who was at least 65 years of age at the time of his or her death or would have
12been 65 years of age at the close of the year in which the death occurred or who had
13been a resident of this state for any consecutive 10-year period after entry into that
14active duty service; who was a resident of this state at the time of his or her death;
15and who had a service-connected disability rating of 100 percent under
38 USC 1114 16or
1134.
SB101, s. 3
17Section
3. 71.07 (6e) (a) 2. c. of the statutes is amended to read:
SB101,3,218
71.07
(6e) (a) 2. c. An individual who had served in the national guard or a
19reserve component of the U.S. armed forces
,; who was a resident of this state at the
20time of entry into that service
, or who had been a resident of this state for any
21consecutive 10-year period after entry into that service; and who, while a resident
1of this state, died in the line of duty while on active or inactive duty for training
2purposes.
SB101, s. 4
3Section
4. 71.07 (6e) (a) 3. (intro.) of the statutes is amended to read:
SB101,3,64
71.07
(6e) (a) 3. (intro.) "Eligible veteran" means an individual
who is at least
565 years of age and who is verified by the department of veterans affairs as meeting
6all of the following conditions:
SB101, s. 5
7Section
5. 71.07 (6e) (a) 3. b. of the statutes is amended to read:
SB101,3,108
71.07
(6e) (a) 3. b. Was a resident of this state at the time of entry into that
9active service
or had been a resident of this state for any consecutive 10-year period
10after entry into that service.
SB101,3,1512
(1) This act first applies to taxable years beginning on January 1 of the year
13in which this subsection takes effect, except that if this subsection takes effect after
14July 31, this act first applies to taxable years beginning on January 1 of the year
15following the year in which this subsection takes effect.
