AB911,3,138 26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
9raw forest products on public lands, as defined in s. 70.13 (7) that are owned by the
10United States, this state, or any political subdivision of this state
, to a person
11harvesting raw forest products for fuel wood for his or her home consumption, to a
12person harvesting for the purpose of clearing the land for agricultural use, or to a
13person harvesting from the person's own land, any of the following:
AB911,4 14Section 4. 33.01 (9) (a) of the statutes is amended to read:
AB911,3,1815 33.01 (9) (a) For the purpose of receiving notice under this chapter, a person
16whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
17(a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
18the previous year.
AB911,5 19Section 5. 33.01 (9) (am) 1. of the statutes is amended to read:
AB911,3,2220 33.01 (9) (am) 1. A person whose name appears as an owner of real property
21on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before
22the 3rd Monday in December of the previous year.
AB911,6 23Section 6. 33.01 (9) (am) 2. of the statutes is amended to read:
AB911,4,224 33.01 (9) (am) 2. The spouse of a person whose name appears as an owner of
25real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03

1on or before the 3rd Monday in December of the previous year if the spouse is referred
2to on that tax roll.
AB911,7 3Section 7. 33.01 (9) (ar) 1. of the statutes is amended to read:
AB911,4,64 33.01 (9) (ar) 1. The person's name appears as an owner of real property on the
5tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
6Monday in December of the previous year.
AB911,8 7Section 8. 33.01 (9) (b) 1. of the statutes is amended to read:
AB911,4,108 33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
9roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
10Monday in December of the previous year; or
AB911,9 11Section 9. 38.28 (2) (b) 2. of the statutes is amended to read:
AB911,4,1512 38.28 (2) (b) 2. The most current equalized values certified by the department
13of revenue shall be used in aid determinations. Equalized values shall include the
14full value of property that is exempt under s. 70.11 (39) and (39m) as determined
15under s. 79.095 (3).
AB911,10 16Section 10. 66.0235 (2) (a) of the statutes is amended to read:
AB911,5,917 66.0235 (2) (a) Except as otherwise provided in this section or in s. 60.79 (2) (c)
18when territory is transferred, in any manner provided by law, from one local
19governmental unit to another, there shall be assigned to the latter local
20governmental unit such proportion of the assets and liabilities of the first local
21governmental unit as the assessed valuation of all taxable property in the territory
22transferred bears to the assessed valuation of all the taxable property of the entire
23local governmental unit from which the territory is taken according to the last
24assessment roll of the local governmental unit. The clerk of a local governmental
25unit to which territory is transferred, within 30 days of the effective date of the

1transfer, shall certify to the clerk of the local governmental unit from which territory
2was transferred and to the clerk of the school district in which the territory is located
3a metes and bounds description of the land area involved. Upon receipt of the
4description the clerk of the local governmental unit from which the territory was
5transferred shall certify to the department of revenue and to the clerk of the school
6district in which the territory is located the latest assessed value of the real and
7personal
property located within the transferred territory, and shall make any
8further reports as needed by the department of revenue in the performance of duties
9required by law.
AB911,11 10Section 11. 66.0235 (2) (b) of the statutes is amended to read:
AB911,5,2211 66.0235 (2) (b) When the transfer of territory from one local governmental unit
12to another results from the incorporation of a new city or village, the proportion of
13the assets and liabilities assigned to the new city or village shall be based on the
14average assessed valuation for the preceding 5 years of the property transferred in
15proportion to the average assessed valuation for the preceding 5 years of all the
16taxable property of the entire local governmental unit from which the territory is
17taken, according to the assessment rolls of the local governmental unit for those
18years. The certification by the clerk of the local governmental unit from which
19territory was transferred because of the incorporation shall include the assessed
20value of the real and personal property within the territory transferred for each of
21the last 5 years. The preceding 5 years shall include the assessment rolls for the 5
22calendar years prior to the incorporation.
AB911,12 23Section 12. 66.0235 (2c) (a) 2. of the statutes is amended to read:
AB911,6,824 66.0235 (2c) (a) 2. The clerk of any school district to which territory is
25transferred, within 30 days of the effective date of the transfer, shall certify to the

1clerk of the local governmental unit from which the territory was transferred a metes
2and bounds description of the land area involved. Upon receipt of the description the
3clerk of the local governmental unit from which the territory was transferred shall
4certify to the department of revenue the latest assessed value of the real and personal
5property located within the transferred territory, file one copy of the certification
6with the school district clerk and one copy with the department of public instruction
7and make any further reports as needed by the department of revenue in the
8performance of duties required by law.
AB911,13 9Section 13. 66.0435 (3) (c) 1. b. of the statutes is amended to read:
AB911,6,1310 66.0435 (3) (c) 1. b. The fair market value, determined under subd. 1. a., minus
11the tax-exempt household furnishings thus established, shall be equated to the
12general level of assessment for the prior year on other real and personal property in
13the district.
AB911,14 14Section 14. 66.0435 (3) (g) of the statutes is amended to read:
AB911,6,1715 66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall
16be treated as a default in payment of personal property tax and is subject to all
17procedures and penalties applicable under chs. 70 and 74.
AB911,15 18Section 15. 66.0517 (3) (b) 1. of the statutes is amended to read:
AB911,7,1319 66.0517 (3) (b) 1. Except as provided in sub. (2) (b), a weed commissioner shall
20receive compensation for the destruction of noxious weeds as determined by the town
21board, village board, or city council upon presenting to the proper treasurer the
22account for noxious weed destruction, verified by oath and approved by the
23appointing officer. The account shall specify by separate items the amount
24chargeable to each piece of land, describing the land, and shall, after being paid by
25the treasurer, be filed with the town, village, or city clerk. The clerk shall enter the

1amount chargeable to each tract of land in the next tax roll in a column headed "For
2the Destruction of Weeds", as a tax on the lands upon which the weeds were
3destroyed. The tax shall be collected under ch. 74, except in case of lands which are
4exempt from taxation, railroad lands, or other lands for which taxes are not collected
5under ch. 74. A delinquent tax may be collected as is a delinquent real property tax
6under chs. 74 and 75 or as is a delinquent personal property tax under ch. 74. In case
7of railroad lands or other lands for which taxes are not collected under ch. 74, the
8amount chargeable against these lands shall be certified by the town, village, or city
9clerk to the secretary of administration who shall add the amount designated to the
10sum due from the company owning, occupying, or controlling the lands specified. The
11secretary of administration shall collect the amount chargeable as prescribed in
12subch. I of ch. 76 and return the amount collected to the town, city, or village from
13which the certification was received.
AB911,16 14Section 16. 66.1105 (2) (j) of the statutes is amended to read:
AB911,7,2015 66.1105 (2) (j) "Tax incremental base" means the aggregate value, as equalized
16by the department of revenue, of all taxable property located within a tax
17incremental district on the date as of which the district is created, determined as
18provided in sub. (5) (b). The base of districts created before October 1, 1980, does not
19include the value of property exempted under s. 70.111 (17) merchants'
20stock-in-trade, manufacturers' materials and finished products, and livestock
.
AB911,17 21Section 17. 67.101 (1) (b) of the statutes is amended to read:
AB911,8,222 67.101 (1) (b) Beginning on January 1, 1973, except interest which is received
23by the city as a part of the aggregate amounts from the sale of capital assets,
24one-third of all interest money received by the city treasury on any invested city
25funds and one-third of all interest received by the city treasury on any other funds

1to the interest of which the city is entitled including one-third of all interest received
2on delinquent personal property taxes
.
AB911,18 3Section 18. 70.01 of the statutes is amended to read:
AB911,8,14 470.01 General Real property taxes; upon whom levied. Taxes shall be
5levied, under this chapter, upon all general real property in this state except property
6that is exempt from taxation. Real estate taxes and personal property taxes are
7deemed to be levied when the tax roll in which they are included has been delivered
8to the local treasurer under s. 74.03. When so levied such taxes are a lien upon the
9property against which they are charged. That lien is superior to all other liens,
10except a lien under s. 292.31 (8) (i) or 292.81, and is effective as of January 1 in the
11year when the taxes are levied. Liens of special assessments of benefits for local
12improvements shall be in force as provided by the charter or general laws applicable
13to the cities that make the special assessments. In this chapter, unless the context
14requires otherwise, references to "this chapter" do not include ss. 70.37 to 70.395.
AB911,19 15Section 19. 70.02 of the statutes is amended to read:
AB911,8,20 1670.02 Definition of general property. General property is all the taxable
17real and personal property defined in ss. s. 70.03 and 70.04 except that which is taxed
18under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
19includes manufacturing property subject to s. 70.995, but assessment of that
20property shall be made according to s. 70.995.
AB911,20 21Section 20. 70.04 (1) of the statutes is amended to read:
AB911,9,322 70.04 (1) Personal property also includes toll bridges; private railroads and
23bridges; saw logs, timber and lumber, either upon land or afloat; steamboats, ships
24and other vessels, whether at home or abroad; ferry boats, including the franchise
25for running the same; ice cut and stored for use, sale or shipment; beginning May 1,

11974, manufacturing machinery and equipment as defined in s. 70.11 (27), 2011
2stats.,
and entire property of companies defined in s. 76.28 (1), located entirely within
3one taxation district.
AB911,21 4Section 21. 70.05 (5) (a) 1. of the statutes is amended to read:
AB911,9,75 70.05 (5) (a) 1. "Assessed value" means with respect to each taxation district
6the total values established under ss. s. 70.32 and 70.34, but excluding
7manufacturing property subject to assessment under s. 70.995.
AB911,22 8Section 22. 70.05 (5) (a) 1m. of the statutes is amended to read:
AB911,9,129 70.05 (5) (a) 1m. "Class of property" means residential under s. 70.32 (2) (a) 1.;
10commercial under s. 70.32 (2) (a) 2.; personal property; or the sum of undeveloped
11under s. 70.32 (2) (a) 5., agricultural forest under s. 70.32 (2) (a) 5m.;, productive
12forest land under s. 70.32 (2) (a) 6., and other under s. 70.32 (2) (a) 7.
AB911,23 13Section 23. 70.07 (6) of the statutes is amended to read:
AB911,9,2514 70.07 (6) The board of assessors shall remain in session until all corrections
15and changes have been made, including all those resulting from investigations by
16committees of objections to valuations filed with the commissioner of assessments
17as provided in this subsection, after which the commissioner of assessments shall
18prepare the assessment rolls as corrected by the board of assessors and submit them
19to the board of review not later than the 2nd Monday in October. The person
20assessed, having been notified of the determination of the board of assessors as
21required in sub. (4), shall be deemed to have accepted the determination unless the
22person notifies the commissioner of assessments in writing, within 15 days from the
23date that the notice of determination was issued under sub. (4), of the desire to
24present testimony before the board of review. After the board of review has met, the
25commissioner of assessments may appoint committees of the board of assessors to

1investigate any objections to the amount or valuation of any real or personal property
2which have been filed with the commissioner of assessments. The committees may
3at the direction of the commissioner of assessments report their investigation and
4recommendations to the board of review and any member of any such committee
5shall be a competent witness in any hearing before the board of review.
AB911,24 6Section 24. 70.075 (6) of the statutes is amended to read:
AB911,10,227 70.075 (6) The board of assessors shall remain in session until all corrections
8and changes have been made, including all those resulting from investigations by
9committees of objections to valuations filed with the city assessor as provided in this
10section, after which the city assessor shall prepare the assessment rolls as corrected
11by the board of assessors and submit them to the board of review not later than the
12last Monday in July. A person assessed who has been notified of the determination
13of the board of assessors as required in sub. (4) is deemed to have accepted such
14determination unless the person notifies the city assessor in writing, within 15 days
15from the date that the notice of determination was issued under sub. (4), of a desire
16to present testimony before the board of review. After the board of review meets, the
17city assessor may appoint committees of the board of assessors to investigate any
18objections to the amount or valuation of any real or personal property which are
19referred to the city assessor by the board of review. The committees so appointed may
20at the city assessor's direction report their investigation and recommendations to the
21board of review and any member of any such committee shall be a competent witness
22in any hearing before the board of review.
AB911,25 23Section 25. 70.10 of the statutes is amended to read:
AB911,11,6 2470.10 Assessment, when made, exemption. The assessor shall assess all
25real and personal property as of the close of January 1 of each year. Except in cities

1of the 1st class and 2nd class cities that have a board of assessors under s. 70.075,
2the assessment shall be finally completed before the first Monday in April. All real
3property conveyed by condemnation or in any other manner to the state, any county,
4city, village or town by gift, purchase, tax deed or power of eminent domain before
5January 2 in such year shall not be included in the assessment. Assessment of
6manufacturing property subject to s. 70.995 shall be made according to that section.
AB911,26 7Section 26. 70.11 (intro.) of the statutes is amended to read:
AB911,12,2 870.11 Property exempted from taxation. (intro.) The property described
9in this section is exempted from general property taxes if the property is exempt
10under sub. (1), (2), (18), (21), (27) or (30); if it was exempt for the previous year and
11its use, occupancy or ownership did not change in a way that makes it taxable; if the
12property was taxable for the previous year, the use, occupancy or ownership of the
13property changed in a way that makes it exempt and its owner, on or before March 1,
14files with the assessor of the taxation district where the property is located a form
15that the department of revenue prescribes or if the property did not exist in the
16previous year and its owner, on or before March 1, files with the assessor of the
17taxation district where the property is located a form that the department of revenue
18prescribes. Except as provided in subs. (3m) (c), (4) (b), (4a) (f), and (4d), leasing a
19part of the property described in this section does not render it taxable if the lessor
20uses all of the leasehold income for maintenance of the leased property or
21construction debt retirement of the leased property, or both, and, except for
22residential housing, if the lessee would be exempt from taxation under this chapter
23if it owned the property. Any lessor who claims that leased property is exempt from
24taxation under this chapter shall, upon request by the tax assessor, provide records

1relating to the lessor's use of the income from the leased property. Property exempted
2from general property taxes is:
AB911,27 3Section 27. 70.11 (3m) (a) (intro.) of the statutes, as affected by 2013 Wisconsin
4Act 20
, is amended to read:
AB911,12,85 70.11 (3m) (a) (intro.) All real and personal property of a housing facility, not
6including a housing facility owned or used by a university fraternity or sorority,
7college fraternity or sorority, or high school fraternity or sorority, for which all of the
8following applies:
AB911,28 9Section 28. 70.11 (4m) (a) of the statutes is amended to read:
AB911,12,2510 70.11 (4m) (a) Real property owned and used and personal property used
11exclusively for the purposes of any hospital of 10 beds or more devoted primarily to
12the diagnosis, treatment or care of the sick, injured, or disabled, which hospital is
13owned and operated by a corporation, voluntary association, foundation or trust,
14except an organization that is organized under s. 185.981 or ch. 611, 613 or 614 and
15that offers a health maintenance organization as defined in s. 609.01 (2) or a limited
16service health organization as defined in s. 609.01 (3) or an organization that is
17issued a certificate of authority under ch. 618 and that offers a health maintenance
18organization or a limited service health organization, no part of the net earnings of
19which inures to the benefit of any shareholder, member, director or officer, and which
20hospital is not operated principally for the benefit of or principally as an adjunct of
21the private practice of a doctor or group of doctors. This exemption does not apply
22to property used for commercial purposes, as a health and fitness center or as a
23doctor's office. The exemption for residential property shall be limited to dormitories
24of 12 or more units which house student nurses enrolled in a state accredited school
25of nursing affiliated with the hospital.
AB911,29
1Section 29. 70.11 (9) of the statutes is amended to read:
AB911,13,142 70.11 (9) Memorials. All memorial halls and the real estate upon which the
3same are located, owned and occupied by any organization of United States war
4veterans organized pursuant to act of congress and domesticated in this state
5pursuant to the laws of this state, containing permanent memorial tablets with the
6names of former residents of any given town, village, city or county who lost their
7lives in the military or naval service of the state or the United States in any war
8inscribed thereon, and all personal property owned by such organizations, and all
9buildings erected, purchased or maintained by any county, city, town or village as
10memorials under s. 45.72. The renting of such halls or buildings for public purposes
11shall not render them taxable, provided that all income derived therefrom be used
12for the upkeep and maintenance thereof. Where such hall or building is used in part
13for exempt purposes and in part for pecuniary profit, it shall be assessed for taxation
14to the extent of such use for pecuniary profit as provided in s. 70.1105 (1).
AB911,30 15Section 30. 70.11 (11) of the statutes is amended to read:
AB911,13,1916 70.11 (11) Bible camps. All real property not exceeding 30 acres and the
17personal property situated therein,
of any Bible camp conducted by a religious
18nonprofit corporation organized under the laws of this state, so long as the property
19is used for religious purposes and not for pecuniary profit of any individual.
AB911,31 20Section 31. 70.11 (12) (b) of the statutes is amended to read:
AB911,13,2521 70.11 (12) (b) Real property not exceeding 40 acres and the personal property
22located thereon
owned by units which are not organized in this state of the
23organizations listed in par. (a). No such unit which is not organized in this state may
24claim an exemption for more than a total of 80 rods of shoreline on lakes, rivers and
25streams.
AB911,32
1Section 32. 70.11 (13) of the statutes is amended to read:
AB911,14,82 70.11 (13) Cemeteries. Land owned by cemetery authorities, as defined in s.
3157.061 (2), and used exclusively as public burial grounds and tombs and
4monuments therein, and privately owned burial lots; land adjoining such burial
5grounds, owned and occupied exclusively by the cemetery authority for cemetery
6purposes; personal property owned by any cemetery authority and necessary for the
7care and management of burial grounds;
burial sites and contiguous lands which are
8cataloged under s. 157.70 (2) (a).
AB911,33 9Section 33. 70.11 (15) of the statutes is amended to read:
AB911,14,1210 70.11 (15) Manure storage facilities. Any manure storage facility used by a
11farmer. This exemption shall apply whether the facility is deemed personal property
12or is so affixed to the realty as to be classified as real estate.
AB911,34 13Section 34. 70.11 (21) (title) of the statutes is amended to read:
AB911,14,1514 70.11 (21) (title) Treatment plant and pollution abatement equipment
15property.
AB911,35 16Section 35. 70.11 (21) (am) of the statutes is amended to read:
AB911,15,217 70.11 (21) (am) All property purchased or constructed as a waste treatment
18facility used exclusively and directly to remove, store, or cause a physical or chemical
19change in industrial waste or air contaminants for the purpose of abating or
20eliminating pollution of surface waters, the air, or waters of the state if that property
21is not used to grow agricultural products for sale and, if the property's owner is taxed
22under ch. 76, if the property is approved by the department of revenue. The
23department of natural resources and department of health services shall make
24recommendations upon request to the department of revenue regarding such

1property. All property purchased or upon which construction began prior to
2July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats.
AB911,36 3Section 36. 70.11 (26) of the statutes is amended to read:
AB911,15,74 70.11 (26) Property of industrial development agencies. All real and
5personal
property owned by an industrial development agency formed under s. 59.57
6(2). Any such property subject to contract of sale or lease shall be taxed as personal
7property to the vendee or lessee thereof.
AB911,37 8Section 37. 70.11 (27) of the statutes is repealed.
AB911,38 9Section 38. 70.11 (31) of the statutes is amended to read:
AB911,15,1610 70.11 (31) Sports and entertainment facilities. Real and personal property
11consisting of or contained in a sports and entertainment facility, including related or
12auxiliary structures, constructed by a nonprofit corporation for the purpose of
13donation to the state or to an instrumentality of the state, if the state indicates by
14legislative or executive action that it will accept the facility. This exemption shall
15apply during construction and operation if the facility is owned by a nonprofit
16corporation, the state or an instrumentality of the state.
AB911,39 17Section 39. 70.11 (31m) of the statutes is amended to read:
AB911,15,1918 70.11 (31m) Railroad historical societies. Right-of-way and rolling stock
19owned by railroad historical societies.
AB911,40 20Section 40. 70.11 (32) of the statutes is amended to read:
AB911,16,521 70.11 (32) Nonprofit youth hockey associations. Land not exceeding 13 acres,
22and the buildings on that land and personal property, if the land is owned or leased
23by and the buildings and personal property are owned by, and all the property is used
24exclusively for the purposes of, a nonprofit youth hockey association, except that the
25exemption under this subsection does not apply to the property of a nonprofit youth

1hockey association if any of its property was funded in whole or in part by industrial
2revenue bonds unless that association's facilities were placed in operation after
3January 1, 1988. Leasing all or a portion of the property does not render that
4property taxable if all of the leasehold income is used for maintenance of the leased
5property.
AB911,41 6Section 41. 70.11 (39) and (39m) of the statutes are repealed.
AB911,42 7Section 42. 70.111 of the statutes, as affected by 2013 Wisconsin Act 20, is
8repealed.
AB911,43 9Section 43. 70.112 (1), (5) and (6) of the statutes are repealed.
AB911,44 10Section 44. 70.112 (4) (b) of the statutes is amended to read:
AB911,16,2011 70.112 (4) (b) If real or tangible personal property is used more than 50% 50
12percent
, as determined by the department of revenue, in the operation of a telephone
13company that is subject to the tax imposed under s. 76.81, the department of revenue
14shall assess the property and that property shall be exempt from the general
15property taxes imposed under this chapter. If real or tangible personal property is
16used less than 50% 50 percent, as determined by the department of revenue, in the
17operation of a telephone company that is subject to the tax imposed under s. 76.81,
18the taxation district in which the property is located shall assess the property and
19that property shall be subject to the general property taxes imposed under this
20chapter.
AB911,45 21Section 45. 70.13 of the statutes is repealed.
AB911,46 22Section 46. 70.14 of the statutes is repealed.
AB911,47 23Section 47. 70.15 of the statutes is repealed.
AB911,48 24Section 48. 70.17 (1) of the statutes is amended to read:
AB911,17,9
170.17 (1) Real property shall be entered in the name of the owner, if known to
2the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
3without any name. The person holding the contract or certificate of sale of any real
4property contracted to be sold by the state, but not conveyed, shall be deemed the
5owner for such purpose. The undivided real estate of any deceased person may be
6entered to the heirs of such person without designating them by name. The real
7estate of an incorporated company shall be entered in the same manner as that of an
8individual. Improvements on leased lands may shall be assessed either as real
9property or personal property.
AB911,49 10Section 49. 70.174 of the statutes is amended to read:
AB911,17,15 1170.174 Improvements on government-owned land. Improvements made
12by any person on land within this state owned by the United States may shall be
13assessed either as real or personal property to the person making the same
14improvements, if ascertainable, and otherwise to the occupant thereof of the
15improvements
or the person receiving benefits therefrom from the improvements.
AB911,50 16Section 50. 70.18 of the statutes is repealed.
AB911,51 17Section 51. 70.19 of the statutes is repealed.
AB911,52 18Section 52. 70.20 of the statutes is repealed.
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