JK:jld:rs
2013 - 2014 LEGISLATURE
May 23, 2013 - Introduced by Senators Petrowski, L. Taylor and Harris,
cosponsored by Representatives Stone, C. Taylor, Murphy, Tittl, Bernier,
Murtha, Mursau, Ripp, Craig, Krug, Hulsey, Spiros and Wright. Referred to
Committee on Workforce Development, Forestry, Mining, and Revenue.
SB197,1,2 1An Act to create 74.11 (13) and 74.12 (11m) of the statutes; relating to: the late
2payment of property taxes because of a medical emergency.
Analysis by the Legislative Reference Bureau
Under current law, an installment payment of property taxes is delinquent, and
subject to interest and penalties, if it is not paid on or before five working days after
the due date. If a taxpayer fails to make an installment payment, the total amount
of unpaid taxes is due, not just the amount of the installment, and interest is
calculated on the total unpaid amount from the due date of the first installment.
Under this bill, no installment of property taxes is delinquent, and no interest
or penalties are imposed on the unpaid amount, if all of the following apply:
1. The taxpayer pays the installment no later than 60 days after the due date.
2. The taxpayer submits to the governing body of the taxation district
documentation from a licensed physician or health care provider that shows that the
taxpayer was hospitalized or otherwise incapacitated because of a medical
emergency during the time when the installment was due.
3. The taxpayer has not previously been granted an exemption from paying
interest and penalties on a late installment because of a medical emergency.
4. The governing body approves the exemption from paying interest and
penalties on the late installment.

For further information see the state and 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:
SB197,1 1Section 1. 74.11 (13) of the statutes is created to read:
SB197,2,42 74.11 (13) Late payments resulting from medical emergency. No installment
3is delinquent under sub. (7) or (8), and no interest or penalties are imposed on the
4past due amount under sub. (11), if all of the following apply:
SB197,2,65 (a) The installment is paid no later than 60 days after the date on which it is
6due.
SB197,2,117 (b) The taxpayer submits to the governing body of the taxation district
8documentation that shows that the taxpayer was hospitalized or otherwise
9incapacitated because of a medical emergency during the time when the installment
10was due, including documentation from a licensed physician or health care provider
11that affirms that the taxpayer had such a medical emergency.
SB197,2,1312 (c) The taxpayer has not previously been granted an exemption from penalties
13and interest under this subsection.
SB197,2,1714 (d) The taxation district's governing body determines that the taxpayer's
15documentation shows the taxpayer was unable to pay the installment when it was
16due as a result of the taxpayer's medical emergency and the governing body notifies
17the taxpayer of its determination.
SB197,2 18Section 2. 74.12 (11m) of the statutes is created to read:
SB197,2,2119 74.12 (11m) Late payments resulting from medical emergency. No
20installment is delinquent under sub. (7) or (8), and no interest or penalties are
21imposed on the past due amount under sub. (10), if all of the following apply:
SB197,3,2
1(a) The installment is paid no later than 60 days after the date on which it is
2due.
SB197,3,73 (b) The taxpayer submits to the governing body of the taxation district
4documentation that shows that the taxpayer was hospitalized or otherwise
5incapacitated because of a medical emergency during the time when the installment
6was due, including documentation from a licensed physician or health care provider
7that affirms that the taxpayer had such a medical emergency.
SB197,3,98 (c) The taxpayer has not previously been granted an exemption under this
9subsection.
SB197,3,1310 (d) The taxation district's governing body determines that the taxpayer's
11documentation shows the taxpayer was unable to pay the installment when it was
12due as a result of the taxpayer's medical emergency and the governing body notifies
13the taxpayer of its determination.
SB197,3 14Section 3. Initial applicability.
SB197,3,1515 (1) This act first applies retroactively to installments due on January 31, 2013.
SB197,4 16Section 4. Effective date.
SB197,3,1717 (1) This act takes effect retroactively to January 31, 2013.
SB197,3,1818 (End)
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