Under current law, beginning with the property tax assessments as of January 1, 2018, machinery, tools, and patterns, not including those items used in manufacturing, are exempt from the personal property tax. However, beginning in 2019, the state pays each taxing jurisdiction an amount equal to the property taxes levied on those items of personal property for the property tax assessments as of January 1, 2017.

Under the bill, beginning with the property tax assessments as of January 1, 2023, no items of personal property will be subject to the property tax. The bill also makes a number of technical changes related to the repeal of the personal property tax, such as providing a process whereby manufacturing establishments located in this state that do not own real property in this state may continue to claim the manufacturing income tax credit.

Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.

Section 1. 17.14 (1) (g) of the statutes is amended to read:
717.14 (1) (g) Failure to use the “Wisconsin Property Assessment Manual"
8provided under s. 73.03 (2a) and as required by s. 70.32 (1) and 70.34. The
9certification of any assessor removed under this paragraph may for sufficient reason
10be reinstated by the secretary of revenue after one year upon formal application for
11reinstatement.
1Section 2. 26.03 (1m) (b) (intro.) of the statutes is amended to read:
226.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
3raw forest products on public lands, as defined in s. 70.13 (7), 2021 stats., to a person
4harvesting raw forest products for fuel wood for his or her home consumption, to a
5person harvesting for the purpose of clearing the land for agricultural use or to a
6person harvesting from the person's own land, any of the following:
7Section 3 . 33.01 (9) (a) of the statutes is amended to read:
833.01 (9) (a) For the purpose of receiving notice under this chapter, a person
9whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
10(a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
11the previous year.
12Section 4 . 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
1333.01 (9) (am) 1. A person whose name appears as an owner of real property
14on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before
15the 3rd Monday in December of the previous year.
162. The spouse of a person whose name appears as an owner of real property on
17the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the
183rd Monday in December of the previous year if the spouse is referred to on that tax
19roll.
20Section 5 . 33.01 (9) (ar) 1. of the statutes is amended to read:
2133.01 (9) (ar) 1. The person's name appears as an owner of real property on the
22tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
23Monday in December of the previous year.
24Section 6 . 33.01 (9) (b) 1. of the statutes is amended to read:
133.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
2roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
3Monday in December of the previous year; or
4Section 7 . 60.85 (1) (f) of the statutes is repealed.
5Section 8 . 60.85 (1) (h) 1. c. of the statutes is amended to read:
660.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
7resulting from the sale or lease as lessor by the town of real or personal property
8within a tax incremental district for consideration which is less than its cost to the
9town.
10Section 9 . 60.85 (1) (o) of the statutes is amended to read:
1160.85 (1) (o) “Taxable property" means all real and personal taxable property
12located in a tax incremental district.
13Section 10. 60.85 (5) (j) of the statutes is created to read:
1460.85 (5) (j) Upon receiving a written application from the town clerk, in a form
15prescribed by the department of revenue, the department shall recalculate the base
16value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to
17remove the value of the personal property. A request received under this paragraph
18no later than October 31 is effective in the year following the year in which the
19request is made. A request received after October 31 is effective in the 2nd year
20following the year in which the request is made.
21Section 11. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
2266.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
23(b), each licensing authority shall collect from each unit occupying space or lots in a
24community in the licensing authority, except from recreational mobile homes as
25provided under par. (cm), from manufactured and mobile homes that constitute
1improvements to real property under s. 70.043 (1), from recreational vehicles as
2defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a
3monthly municipal permit fee computed as follows:
4Section 12. 66.0435 (3) (g) of the statutes is amended to read:
566.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall
6be treated as a default in payment of personal property tax and is subject to all
7procedures and penalties applicable under chs. 70 and 74.
8Section 13. 66.0435 (9) of the statutes is amended to read:
966.0435 (9) Municipalities; monthly municipal permit fees on recreational
10mobile homes and recreational vehicles. A licensing authority may assess monthly
11municipal permit fees at the rates under this section on recreational mobile homes
12and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile
13homes and recreational vehicles that are located in campgrounds licensed under s.
1497.67, recreational mobile homes that constitute improvements to real property
15under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are
16located on land where the principal residence of the owner of the recreational mobile
17home or recreational vehicle is located, regardless of whether the recreational mobile
18home or recreational vehicle is occupied during all or part of any calendar year.
19Section 14 . 66.1105 (2) (d) of the statutes is repealed.
20Section 15 . 66.1105 (2) (f) 1. c. of the statutes is amended to read:
2166.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
22resulting from the sale or lease as lessor by the city of real or personal property within
23a tax incremental district for consideration which is less than its cost to the city.
24Section 16 . 66.1105 (5) (j) of the statutes is created to read:
166.1105 (5) (j) Upon receiving a written application from the city clerk, in a
2form prescribed by the department of revenue, the department shall recalculate the
3base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)
4to remove the value of the personal property. A request received under this
5paragraph no later than October 31 is effective in the year following the year in which
6the request is made. A request received after October 31 is effective in the 2nd year
7following the year in which the request is made.
8Section 17 . 66.1106 (1) (k) of the statutes is amended to read:
966.1106 (1) (k) “Taxable property" means all real and personal taxable property
10located in an environmental remediation tax incremental district.
11Section 18. 66.1106 (4) (e) of the statutes is created to read:
1266.1106 (4) (e) Upon receiving a written application from the clerk of a political
13subdivision, in a form prescribed by the department of revenue, the department shall
14recalculate the base value of a tax incremental district affected by 2023 Wisconsin
15Act .... (this act) to remove the value of the personal property. A request received
16under this paragraph no later than October 31 is effective in the year following the
17year in which the request is made. A request received after October 31 is effective
18in the 2nd year following the year in which the request is made.
19Section 19. 70.015 of the statutes is created to read:
2070.015 Sunset. Beginning with the property tax assessments as of January
211, 2023, no tax shall be levied under this chapter on personal property.
22Section 20 . 70.02 of the statutes is amended to read:
2370.02 Definition of general property. General property is all the taxable
24real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
25under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
1includes manufacturing property subject to s. 70.995, but assessment of that
2property shall be made according to s. 70.995.
3Section 21 . 70.043 (1) of the statutes is renumbered 70.043.
4Section 22 . 70.043 (2) of the statutes is repealed.
5Section 23 . 70.05 (5) (a) 1. of the statutes is amended to read:
670.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
7the total values established under ss. s. 70.32 and 70.34, but excluding
8manufacturing property subject to assessment under s. 70.995.
9Section 24 . 70.111 (28) of the statutes is created to read:
1070.111 (28) Business and manufacturing personal property. (a) Beginning
11with the property tax assessments as of January 1, 2023, all business and
12manufacturing personal property.
13(b) A taxing jurisdiction may include the most recent valuation of personal
14property described under par. (a) that is located in the taxing jurisdiction for
15purposes of complying with debt limitations applicable to the jurisdiction.
16Section 25 . 70.13 (3) of the statutes is repealed.
17Section 26 . 70.13 (7) of the statutes is repealed.
18Section 27 . 70.17 (1) of the statutes is amended to read:
1970.17 (1) Real property shall be entered in the name of the owner, if known to
20the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
21without any name. The person holding the contract or certificate of sale of any real
22property contracted to be sold by the state, but not conveyed, shall be deemed the
23owner for such purpose. The undivided real estate of any deceased person may be
24entered to the heirs of such person without designating them by name. The real
25estate of an incorporated company shall be entered in the same manner as that of an
1individual. Improvements Except as provided in sub. (3), buildings, improvements,
2and fixtures on leased lands may be assessed either as real property or personal
3property.
4Section 28 . 70.17 (3) of the statutes is created to read:
570.17 (3) Beginning with the property tax assessments as of January 1, 2023,
6manufactured and mobile homes, not otherwise exempt from taxation under s.
766.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
8improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
9on forest croplands, and buildings, improvements, and fixtures on managed forest
10lands shall be assessed as real property. If buildings, improvements, and fixtures,
11but not the underlying land, are leased to a person other than the landowner or if the
12buildings, improvements, and fixtures are owned by a person other than the
13landowner, the assessor may create a separate tax parcel for the buildings,
14improvements, and fixtures and assess the buildings, improvements, and fixtures as
15real property to the owner of the buildings, improvements, and fixtures. The
16assessor may also create a tax parcel for buildings, improvements, and fixtures on
17exempt lands, buildings, improvements, and fixtures on forest croplands, and
18buildings, improvements, and fixtures on managed forest lands and assess the
19buildings, improvements, and fixtures as real property to the owner of the buildings,
20improvements, and fixtures. For purposes of this subsection, “buildings,
21improvements and fixtures" does not include any property defined in s. 70.04.
22Section 29 . 70.174 of the statutes is amended to read:
2370.174 Improvements on government-owned land. Improvements made
24by any person on land within this state owned by the United States may shall be
25assessed either as real or personal property to the person making the same, if
1ascertainable, and otherwise to the occupant thereof or the person receiving benefits
2therefrom.
3Section 30 . 70.18 of the statutes is repealed.
4Section 31 . 70.19 of the statutes is repealed.
5Section 32 . 70.20 of the statutes is repealed.
6Section 33 . 70.21 of the statutes is repealed.
7Section 34 . 70.22 of the statutes is repealed.
8Section 35 . 70.29 of the statutes is repealed.
9Section 36 . 70.30 of the statutes is repealed.
10Section 37 . 70.34 of the statutes is repealed.
11Section 38 . 70.345 of the statutes is repealed.
12Section 39 . 70.35 of the statutes is repealed.
13Section 40 . 70.36 of the statutes is repealed.
14Section 41 . 70.44 (1) of the statutes is amended to read:
1570.44 (1) Real or personal property omitted from assessment in any of the 2
16next previous years, unless previously reassessed for the same year or years, shall
17be entered once additionally for each previous year of such omission, designating
18each such additional entry as omitted for the year of omission and affixing a just
19valuation to each entry for a former year as the same should then have been assessed
20according to the assessor's best judgment, and taxes shall be apportioned, using the
21net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This
22section shall not apply to manufacturing property assessed by the department of
23revenue under s. 70.995.
24Section 42 . 70.47 (15) of the statutes is repealed.
25Section 43 . 70.49 (2) of the statutes is amended to read:
170.49 (2) The value of all real and personal property entered into the
2assessment roll to which such affidavit is attached by the assessor shall, in all actions
3and proceedings involving such values, be presumptive evidence that all such
4properties have been justly and equitably assessed in proper relationship to each
5other.
6Section 44 . 70.52 of the statutes is amended to read:
770.52 Clerks to examine and correct rolls. Each city, village, and town
8clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
9shall correct all double assessments, imperfect descriptions, and other errors
10apparent on the roll, and correct the value of parcels of real property not liable to
11taxation. The clerk shall add to the roll any parcel of real property not listed on the
12assessment roll or item of personal property omitted from the roll and immediately
13notify the assessors of the additions and omissions. The assessors shall immediately
14view and value the omitted property and certify the valuation to the clerk. The clerk
15shall enter the valuation and property classification on the roll, and the valuation
16shall be final. To enable the clerk to properly correct defective descriptions, the clerk
17may request aid, when necessary, from the county surveyor, whose fees for the
18services rendered shall be paid by the city, village, or town.
19Section 45. 70.53 (1) (a) of the statutes is repealed.
20Section 46 . 70.65 (2) (a) (intro.) and 1. of the statutes are consolidated,
21renumbered 70.65 (2) (a) and amended to read:
2270.65 (2) (a) As shown on the assessment roll: 1. Identify, identify all the real
23property within the taxation district and, with respect to each description of real
24property, the name and address of the owner and the assessed value.
25Section 47 . 70.65 (2) (a) 2. of the statutes is repealed.
1Section 48. 70.65 (2) (b) (intro.) of the statutes is amended to read:
270.65 (2) (b) (intro.) With respect to each description of real property and each
3owner of taxable personal property:
4Section 49 . 70.68 of the statutes is repealed.
5Section 50 . 70.73 (1) (b) of the statutes is amended to read:
670.73 (1) (b) If a town, village or city clerk or treasurer discovers that personal
7property has been assessed to the wrong person, or 2 or more parcels of land
8belonging to different persons have been erroneously assessed together on the tax
9roll, the clerk or treasurer shall notify the assessor and all parties interested, if the
10parties are residents of the county, by notice in writing to appear at the clerk's office
11at some time, not less than 5 days thereafter, to correct the assessment roll.
12Section 51 . 70.73 (1) (c) of the statutes is amended to read:
1370.73 (1) (c) At the time and place designated in the notice given under par. (b),
14the assessment roll shall be corrected by entering the correct names of the persons
15liable to assessment, both as to real and personal property, describing each parcel of
16land and giving the proper valuation to each parcel separately owned. The total
17valuation given to the separate tracts of real estate shall be equal to the valuation
18given to the same property when the several parcels were assessed together.
19Section 52 . 70.73 (1) (d) of the statutes is amended to read:
2070.73 (1) (d) The valuation of parcels of land or correction of names of persons
21whose personal property is assessed under this subsection may be made at any time
22before the tax roll is returned to the county treasurer for the year in which the tax
23is levied. The valuation or correction of names, when made under this subsection,
24shall be held just and correct and be final and conclusive.
25Section 53 . 70.84 of the statutes is amended to read:
170.84 Inequalities may be corrected in subsequent year. If any such
2reassessment cannot be completed in time to take the place of the original
3assessment made in such district for said year, the clerk of the district shall levy and
4apportion the taxes for that year upon the basis of the original assessment roll, and
5when the reassessment is completed the inequalities in the taxes levied under the
6original assessment shall be remedied and compensated in the levy and
7apportionment of taxes in such district next following the completion of said
8reassessment in the following manner: Each tract of real estate , and, as to personal
9property, each taxpayer, whose tax shall be determined by such reassessment to have
10been relatively too high, shall be credited a sum equal to the amount of taxes charged
11on the original assessment in excess of the amount which would have been charged
12had such reassessment been made in time; and each tract of real estate , and, as to
13personal property, each taxpayer, whose tax shall be determined by such
14reassessment to have been relatively too low, shall be charged, in addition to all other
15taxes, a sum equal to the difference between the amount of taxes charged upon such
16unequal original assessment and the amount which would have been charged had
17such reassessment been made in time. The department of revenue, or its authorized
18agent, shall at any time have access to all assessment and tax rolls herein referred
19to for the purpose of assisting the local clerk and in order that the results of the
20reassessment may be carried into effect.
21Section 54 . 70.855 (1) (intro.) of the statutes is amended to read:
2270.855 (1) Applicability. (intro.) The department of revenue shall assess real
23and personal property assessed as commercial property under s. 70.32 (2) (a) 2. if all
24of the following apply:
25Section 55 . 70.855 (1) (a) of the statutes is amended to read:
170.855 (1) (a) The property owner and the governing body of the municipality
2where the property is located submit a written request to the department on or before
3March 1 of the year of the assessment to have the department assess the property
4owner's real and personal commercial property located in the municipality.
5Section 56 . 70.855 (1) (b) of the statutes is amended to read:
670.855 (1) (b) The written request submitted under par. (a) specifies the items
7of personal property and parcels of real property for the department's assessment.
8Section 57 . 70.995 (1) (a) of the statutes is amended to read:
970.995 (1) (a) In this section “manufacturing property" includes all lands,
10buildings, structures and other real property used in manufacturing, assembling,
11processing, fabricating, making, or milling tangible personal property for profit.
12Manufacturing property also includes warehouses, storage facilities , and office
13structures when the predominant use of the warehouses, storage facilities, or offices
14is in support of the manufacturing property, and all personal property owned or used
15by any person engaged in this state in any of the activities mentioned, and used in
16the activity, including raw materials, supplies, machinery, equipment, work in
17process and finished inventory and when located at the site of the activity.
18Establishments engaged in assembling component parts of manufactured products
19are considered manufacturing establishments if the new product is neither a
20structure nor other fixed improvement. Materials processed by a manufacturing
21establishment include products of agriculture, forestry, fishing, mining, and
22quarrying. For the purposes of this section, establishments which engage in mining
23metalliferous minerals are considered manufacturing establishments.
24Section 58 . 70.995 (1) (b) of the statutes is amended to read:
170.995 (1) (b) Materials used by a manufacturing establishment may be
2purchased directly from producers, obtained through customary trade channels or
3secured without recourse to the market by transfer from one establishment to
4another under the same ownership. Manufacturing production is usually carried on
5for the wholesale market, for interplant transfer or to order for industrial users
6rather than for direct sale to a domestic consumer.
7Section 59 . 70.995 (4) of the statutes is amended to read:
870.995 (4) Whenever real property or tangible personal property is used for
9one, or some combination, of the processes mentioned in sub. (3) and also for other
10purposes, the department of revenue, if satisfied that there is substantial use in one
11or some combination of such processes, may assess the property under this section.
12For all purposes of this section the department of revenue shall have sole discretion
13for the determination of what is substantial use and what description of real property
14or what unit of tangible personal property shall constitute “the property" to be
15included for assessment purposes, and, in connection herewith, the department may
16include in a real property unit, real property owned by different persons. Vacant
17property designed for use in manufacturing, assembling, processing, fabricating,
18making, or milling tangible property for profit may be assessed under this section or
19under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
20that determination. In those specific instances where a portion of a description of
21real property includes manufacturing property rented or leased and operated by a
22separate person which does not satisfy the substantial use qualification for the entire
23property, the local assessor shall assess the entire real property description and all
24personal property not exempt under s. 70.11 (27). The applicable portions of the
1standard manufacturing property report form under sub. (12) as they relate to
2manufacturing machinery and equipment shall be submitted by such person.
3Section 60 . 70.995 (7) (b) of the statutes is amended to read:
470.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
5workload permits and if in the department's judgment it is desirable, the department
6of revenue shall complete a field investigation or on-site appraisal at full value under
7ss. s. 70.32 (1) and 70.34 of all manufacturing property in this state.
8Section 61 . 70.995 (8) (b) 1. of the statutes is amended to read:
970.995 (8) (b) 1. The department of revenue shall annually notify each
10manufacturer assessed under this section and the municipality in which the
11manufacturing property is located of the full value of all real and personal property
12owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
13class mail or electronic mail. In addition, the notice shall specify that objections to
14valuation, amount, or taxability must be filed with the state board of assessors no
15later than 60 days after the date of the notice of assessment, that objections to a
16change from assessment under this section to assessment under s. 70.32 (1) must be
17filed no later than 60 days after the date of the notice, that the fee under par. (c) 1.
18or (d) must be paid and that the objection is not filed until the fee is paid. For
19purposes of this subdivision, an objection is considered timely filed if received by the
20state board of assessors no later than 60 days after the date of the notice or sent to
21the state board of assessors by certified mail in a properly addressed envelope, with
22postage paid, that is postmarked before midnight of the last day for filing. A
23statement shall be attached to the assessment roll indicating that the notices
24required by this section have been mailed and failure to receive the notice does not
25affect the validity of the assessments, the resulting tax on real or personal property,
1the procedures of the tax appeals commission or of the state board of assessors, or
2the enforcement of delinquent taxes by statutory means.
3Section 62 . 70.995 (12) (a) of the statutes is amended to read:
470.995 (12) (a) The department of revenue shall prescribe a standard
5manufacturing property report form that shall be submitted annually for each real
6estate parcel and each personal property account on or before March 1 by all
7manufacturers whose property is assessed under this section. The report form shall
8contain all information considered necessary by the department and shall include,
9without limitation, income and operating statements, fixed asset schedules, and a
10report of new construction or demolition. Failure to submit the report shall result
11in denial of any right of redetermination by the state board of assessors or the tax
12appeals commission. If any property is omitted or understated in the assessment roll
13in any of the next 5 previous years, the assessor shall enter the value of the omitted
14or understated property once for each previous year of the omission or
15understatement. The assessor shall affix a just valuation to each entry for a former
16year as it should have been assessed according to the assessor's best judgment. Taxes
17shall be apportioned and collected on the tax roll for each entry, on the basis of the
18net tax rate for the year of the omission, taking into account credits under s. 79.10.
19In the case of omitted property, interest shall be added at the rate of 0.0267 percent
20per day for the period of time between the date when the form is required to be
21submitted and the date when the assessor affixes the just valuation. In the case of
22underpayments determined after an objection under sub. (8) (d), interest shall be
23added at the average annual discount interest rate determined by the last auction
24of 6-month U.S. treasury bills before the objection per day for the period of time
25between the date when the tax was due and the date when it is paid.
1Section 63. 71.17 (2) of the statutes is amended to read:
271.17 (2) Lien on trust estate; income taxes levied against beneficiary. All
3income taxes levied against the income of beneficiaries shall be a lien on that portion
4of the trust estate or interest therein from which the income taxed is derived, and
5such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
6same become delinquent. Every person who, as a fiduciary under the provisions of
7this subchapter, pays an income tax shall have all the rights and remedies of
8reimbursement for any taxes assessed against him or her or paid by him or her in
9such capacity, as provided in s. 70.19 (1), 2021 stats., and s. 70.19 (2), 2021 stats.
10Section 64 . 74.05 (1) of the statutes is amended to read:
1174.05 (1) Definition. In this section, “error in the tax roll" means an error in
12the description of any real or personal property, in the identification of the owner or
13person to whom the property is assessed or in the amount of the tax or an error
14resulting from a palpably erroneous entry in the assessment roll.
15Section 65 . 74.09 (2) of the statutes is amended to read:
1674.09 (2) Preparation. The clerk of the taxation district shall prepare the real
17and personal property tax bills. The form of the property tax bill shall be prescribed
18by the department of revenue and shall be uniform.
19Section 66 . 74.11 (4) of the statutes is repealed.
20Section 67 . 74.11 (6) (a) of the statutes is amended to read:
2174.11 (6) (a) Payments made on or before January 31 and payments of taxes
22on improvements on leased land that are assessed as personal property shall be
23made to the taxation district treasurer.
24Section 68 . 74.11 (10) (a) 1. of the statutes is amended to read:
174.11 (10) (a) 1. If all special assessments, special charges, and special taxes
2and personal property taxes due under sub. (3) or (4) are not paid in full and received
3by the proper official on or before 5 working days after the due date, the amounts
4unpaid are delinquent as of the day after the due date of the first installment or of
5the lump-sum payment.
6Section 69 . 74.11 (11) (a) of the statutes is renumbered 74.11 (11).
7Section 70 . 74.11 (11) (b) of the statutes is repealed.
8Section 71 . 74.11 (12) (a) (intro.) of the statutes is amended to read:
974.11 (12) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
10district treasurer or county treasurer receives a payment from a taxpayer which is
11not sufficient to pay all amounts due, the treasurer shall apply the payment to the
12amounts due, including interest and penalties, in the following order:
13Section 72 . 74.11 (12) (a) 1g. of the statutes is repealed.
14Section 73 . 74.11 (12) (b) of the statutes is amended to read:
1574.11 (12) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
16purposes of settlement under ss. 74.23 to 74.29 and for determining delinquencies
17under this section.
18Section 74 . 74.11 (12) (d) of the statutes is repealed.
19Section 75 . 74.12 (6) of the statutes is repealed.
20Section 76 . 74.12 (7) (a) of the statutes is amended to read:
2174.12 (7) (a) If the first installment of real property taxes, personal property
22taxes on improvements on leased land or special assessments to which an
23installment option pertains is not received by the proper official on or before 5
24working days after the due date of January 31, the entire amount of the remaining
1unpaid taxes or special assessments to which an installment option pertains on that
2parcel is delinquent as of February 1.
3Section 77 . 74.12 (8) (a) of the statutes is amended to read:
474.12 (8) (a) If the 2nd or any subsequent installment payment of real property
5taxes, personal property taxes on improvements on leased land or special
6assessments to which an installment option pertains is not received by the proper
7official on or before 5 working days after the due date specified in the ordinance, the
8entire amount of the remaining unpaid taxes or special assessments to which an
9installment option pertains on that parcel is delinquent as of the first day of the
10month after the payment is due and interest and penalties are due under sub. (10).
11Section 78 . 74.12 (9) (a) of the statutes is amended to read:
1274.12 (9) (a) If all special assessments to which an installment option does not
13pertain, special charges, and special taxes and personal property taxes that are due
14under sub. (5) or (6) are not paid in full and received by the proper official on or before
155 working days after the due date of January 31, the amounts unpaid are delinquent
16as of February 1.
17Section 79 . 74.12 (10) (a) of the statutes is amended to read:
1874.12 (10) (a) All real property taxes, special assessments, special charges and
19special taxes that become delinquent and are paid on or before July 31, and all
20delinquent personal property taxes, whenever paid, shall be paid, together with
21interest and penalties charged from the preceding February 1, to the taxation district
22treasurer.
23Section 80 . 74.12 (11) (a) (intro.) of the statutes is amended to read:
2474.12 (11) (a) (intro.) Except as provided in pars. par. (c) and (d), if a taxation
25district treasurer or county treasurer receives a payment from a taxpayer which is
1not sufficient to pay all amounts due, the treasurer shall apply the payment to the
2amounts due, including interest and penalties, in the following order:
3Section 81 . 74.12 (11) (a) 1g. of the statutes is repealed.
4Section 82 . 74.12 (11) (b) of the statutes is amended to read:
574.12 (11) (b) The allocation under par. (a) 1g. 1m. to 4. is conclusive for
6purposes of settlement under ss. 74.29 and 74.30 and for determining delinquencies
7under this section.
8Section 83 . 74.12 (11) (d) of the statutes is repealed.
9Section 84. 74.25 (1) (intro.) of the statutes is amended to read:
1074.25 (1) Settlement. (intro.) On or before February 20, the taxation district
11treasurer, except the treasurer of a city authorized to proceed under s. 74.87 or the
12treasurer of a taxation district that has adopted an ordinance under s. 74.12, shall
13settle for all collections received through the last day of the preceding month and all
14amounts timely paid under s. 74.69 (1) which were not settled for under s. 74.23 as
15follows:
16Section 85 . 74.29 (2) of the statutes is amended to read:
1774.29 (2) On or before August 20, a taxation district treasurer who has not paid
18in full all taxes on improvements on leased land under s. 74.25 (1) (b) 1. or under s.
1974.30 (1) or (2) shall pay in full to each taxing jurisdiction within the district all taxes
20on improvements on leased land included in the tax roll which have not previously
21been paid to, or retained by, the taxing jurisdiction, except that the treasurer shall
22pay the state's proportionate share to the county. As part of that distribution, the
23taxation district treasurer shall allocate to each tax incremental district within the
24taxation district its proportionate share of taxes on improvements on leased land.
25Section 86 . 74.30 (1) (i) of the statutes is repealed.
1Section 87. 74.30 (1m) of the statutes is amended to read:
274.30 (1m) March settlement between counties and the state. On or before
3March 15, the county treasurer shall send to the secretary of administration the
4state's proportionate shares of taxes under sub. (1) (i) and (j).
5Section 88 . 74.42 of the statutes is repealed.
6Section 89 . 74.47 (3) (e) of the statutes is repealed.
7Section 90 . 74.55 of the statutes is repealed.
8Section 91 . 74.83 of the statutes is amended to read:
974.83 Agreements. Any 1st class city may enter into agreements to pay
10delinquent state, county, metropolitan sewerage district, and technical college
11district real or personal property taxes, including accrued interest and penalties
12thereon, applicable to property located in that city at any stage in the proceedings
13for collection and enforcement of those taxes and thereafter collect and enforce those
14taxes, including interest and penalties on them, in its own name in accordance with
15any of the procedures or remedies applicable to the collection and enforcement of
16delinquent city, state, county, metropolitan sewerage district, and technical college
17district taxes under this chapter and ch. 75.
18Section 92 . 74.87 (3) of the statutes is amended to read:
1974.87 (3) Optional payment schedule. The common council of a city may, by
20ordinance, permit payment in 10 equal installments, without interest, of general
21property taxes, special charges, and special assessments of the city, other than for
22special assessments for which no payment extension is allowed. Each installment
23shall be paid on or before the last day of each month from January through October.
24Taxes on personal property may be paid in installments under this subsection if, on
25or before January 31 of the year in which the tax becomes due, the taxpayer has first
1paid to the city treasurer taxes on personal property levied by all taxing jurisdictions
2other than the city. The amounts and time of payment of city general property taxes,
3special assessments and charges in the city tax roll shall be as provided in the charter
4of the city.
5Section 93. 76.125 (1) of the statutes is amended to read:
676.125 (1) Using the statement of assessments under s. 70.53 and the
7statement of taxes under s. 69.61, the department shall determine the net rate of
8taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
9property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
10in subs. (2) to (6). The department shall enter that rate on the records of the
11department.
12Section 94 . 76.69 of the statutes is repealed.
13Section 95 . 77.84 (1) of the statutes is amended to read:
1477.84 (1) Tax roll. Each clerk of a municipality in which the land is located
15shall enter in a special column or other appropriate place on the tax roll the
16description of each parcel of land designated as managed forest land, and shall
17specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
18designated open or closed under s. 77.83. The land shall be assessed and is subject
19to review under ch. 70. Except as provided in this subchapter, no tax may be levied
20on managed forest land, except that any building, improvements, and fixtures on
21managed forest land is subject to taxation as personal real property under ch. 70.
22Section 96 . 174.065 (3) of the statutes is amended to read:
23174.065 (3) Collection of delinquent dog license taxes. Delinquent dog
24license taxes may be collected in the same manner as in s. 74.55 and a civil action
25under ch. 799 for the collecting of personal property taxes, if the action is brought
1within 6 years after the January 1 of the year in which the taxes are required to be
2paid.
3Section 97 . 815.18 (3) (intro.) of the statutes is amended to read:
4815.18 (3) Exempt property. (intro.) The debtor's interest in or right to receive
5the following property is exempt, except as specifically provided in this section and
6ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):
7Section 98 . 978.05 (6) (a) of the statutes is amended to read:
8978.05 (6) (a) Institute, commence or appear in all civil actions or special
9proceedings under and perform the duties set forth for the district attorney under ch.
10980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4),
11109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86,
12946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection
13with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and
14938 as the judge may request and perform all appropriate duties and appear if the
15district attorney is designated in specific statutes, including matters within chs. 782,
16976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority
17of the county board to designate, under s. 48.09 (5), that the corporation counsel
18provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6)
19or 938.09 (6), the district attorney as an appropriate person to represent the interests
20of the public under s. 48.14 or 938.14.
21Section 99. Nonstatutory provisions.
22(1) Reports from taxing jurisdictions. If legislation is enacted during the
232023-24 legislative session to eliminate the personal property tax imposed under ch.
2470, effective with the January 1, 2023, assessments, each taxing jurisdiction shall
25report to the department of revenue, in the time and manner determined by the
1department, the amount of the property taxes levied on all items of personal property
2for the property tax assessments as of January 1, 2022.
3Section 100. Initial applicability.
4(1) Elimination of the personal property tax. This act first applies to the
5property tax assessments as of January 1, 2023.