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Bills · 2015-2016 Regular Session

AB 843

Became law Official bill text Atom feed

Relating to: the charge-back of rescinded or refunded property taxes. (FE)

Property tax Revenue, department of School — Board Technical college system board

  1. Introduced, completed
  2. Passes Assembly, completed
  3. Passes Senate, completed
  4. Governor signs, completed
  5. Law, completed

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

This bill requires the Department of Revenue, upon application by a taxation

district, to "charge back," to the taxing jurisdictions within the taxation district,

property taxes that the taxation district rescinded or refunded to taxpayers, so that

each taxing jurisdiction pays back its share of the taxes to the taxation district.

Under the bill, DOR also must determine whether the total value of all taxable

property (equalized value) in the taxation district was affected by the rescinded or

refunded property taxes and, if the equalized value was affected, adjust the

equalized value. Under current law, DOR orders a charge-back or adjustment only

after determining that the taxation district's equalized value was affected, and then

DOR orders either, but not both, of the options.

Under the bill, taxes levied on property within a tax incremental district are not

eligible for a charge-back or adjustment.

The bill applies retroactively to an application submitted by a taxation district

to DOR before the effective date of the bill if DOR has not issued a final

determination, if the final determination is still subject to judicial review, or if DOR

has not certified the amount of the charge-back or adjustment to the taxation

district.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Novak (R)

2 cosponsors

Gudex (R) , Hintz (D)

Votes

Assembly: Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 12, Noes 0

Passed 12–0 Feb 12, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Report passage as amended recommended by Committee on Ways and Means, Ayes 12, Noes 0

Passed 12–0 Feb 12, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Referred to joint committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2

Passed 3–2 Mar 14, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2

Passed 3–2 Mar 14, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

Passed 3–2 Mar 14, 2016 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Read a third time and concurred in, Ayes 32, Noes 0

Passed 32–0 Mar 15, 2016 official source full page

Not voting · 1

Full history

  1. Feb 2, 2016 · Assembly

    Introduced by Representative Novak; cosponsored by Senator Gudex

  2. Feb 2, 2016 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Feb 5, 2016 · Assembly

    Representative Hintz added as a coauthor

  4. Feb 9, 2016 · Assembly

    Assembly Substitute Amendment 1 offered by Representative Novak

  5. Feb 9, 2016 · Assembly

    Fiscal estimate received

  6. Feb 10, 2016 · Assembly

    Public hearing held

  7. Feb 10, 2016 · Assembly

    Executive action taken

  8. Feb 12, 2016 · Assembly

    Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 12, Noes 0

  9. Feb 12, 2016 · Assembly

    Report passage as amended recommended by Committee on Ways and Means, Ayes 12, Noes 0

  10. Feb 12, 2016 · Assembly

    Referred to committee on Rules

  11. Feb 16, 2016 · Assembly

    Made a special order of business at 2:04 PM on 2-18-2016 pursuant to Assembly Resolution 29

  12. Feb 18, 2016 · Assembly

    Read a second time

  13. Feb 18, 2016 · Assembly

    Assembly Substitute Amendment 1 adopted

  14. Feb 18, 2016 · Assembly

    Ordered to a third reading

  15. Feb 18, 2016 · Assembly

    Rules suspended

  16. Feb 18, 2016 · Assembly

    Read a third time and passed

  17. Feb 18, 2016 · Assembly

    Ordered immediately messaged

  18. Feb 18, 2016 · Senate

    Received from Assembly

  19. Feb 23, 2016 · Senate

    Read first time and referred to committee on Revenue, Financial Institutions, and Rural Issues

  20. Mar 10, 2016 · Senate

    Withdrawn from committee on Revenue, Financial Institutions, and Rural Issues and rereferred to committee on Senate Organization pursuant to Senate Rule 46(2)(c)

  21. Mar 10, 2016 · Senate

    Available for scheduling

  22. Mar 14, 2016 · Senate

    Referred to joint committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2

  23. Mar 14, 2016 · Senate

    Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2

  24. Mar 14, 2016 · Senate

    Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

  25. Mar 14, 2016 · Senate

    Placed on calendar 3-15-2016 pursuant to Senate Rule 18(1)

  26. Mar 15, 2016 · Senate

    Read a second time

  27. Mar 15, 2016 · Senate

    Ordered to a third reading

  28. Mar 15, 2016 · Senate

    Rules suspended

  29. Mar 15, 2016 · Senate

    Read a third time and concurred in, Ayes 32, Noes 0

  30. Mar 15, 2016 · Senate

    Ordered immediately messaged

  31. Mar 16, 2016 · Assembly

    Received from Senate concurred in

  32. Mar 24, 2016 · Assembly

    Report correctly enrolled on 3-24-2016

  33. Mar 29, 2016 · Assembly

    Presented to the Governor on 3-29-2016

  34. Mar 31, 2016 · Assembly

    Report approved by the Governor on 3-30-2016. 2015 Wisconsin Act 317

  35. Mar 31, 2016 · Assembly

    Published 3-31-2016