70.337 Tax exemption reports.
(1) By March 31 of each even-numbered year, the owner of each parcel of property that is exempt under s. 70.11 shall file with the clerk of the taxation district in which the property is located a form containing the following information:
(a) The name and address of the owner of the property and, if applicable, the type of organization that owns the property.
(b) The legal description and parcel number of the property as shown on the assessment roll.
(c) The date of acquisition of the property.
(d) A description of any improvements on the land.
(e) A statement indicating whether or not any portion of the property was leased to another person during the preceding 2 years. If the property was leased, the statement shall identify the portion of the property that was leased, identify the lessee and describe the ways in which the lease payments were used by the owner of the property.
(f) The owner's estimate of the fair market value of the property on January 1 of the even-numbered year. The owner shall provide this estimate by marking one of a number of value ranges provided on the form prepared under sub. (2). The assessor for the taxation district within which the property is located may review the owner's estimate of the fair market value of the property and adjust it if necessary to reflect the correct fair market value.
(2) By July 1 of each even-numbered year, the clerk of each taxation district shall complete and deliver to the department of revenue a form on which the clerk estimates the value of tax-exempt property, classified by type of owner, within the taxation district.
(3) The department of revenue shall prescribe the contents of the form for reporting the information required under sub. (1), including the categories of value of property that the department of revenue determines will result in the best estimate of the value of tax-exempt property in this state. The department of revenue shall also prescribe the contents of the form under sub. (2). The form under sub. (2) shall provide for estimates of the value of tax-exempt property in the taxation district that is owned by various categories of owners, including property that is owned by the benevolent and educational associations; fraternal and labor organizations; nonprofit hospitals; private colleges; and churches and religious associations. The forms under subs. (1) and (2) shall be prepared and distributed under s. 70.09 (3).
(4) The department of revenue shall tabulate data from the forms received under sub. (2) and prepare an estimate of the value of tax-exempt property in this state by category of owner. The department shall include this information in the summary of tax exemption devices prepared under s. 16.425 (3).
(5) Each person that is required to file a report under sub. (1) shall pay a reasonable fee that is sufficient to defray the costs to the taxation district of distributing and reviewing the forms under sub. (1) and of preparing the form for the department of revenue under sub. (2). The amount of the fee shall be established by the governing body of the taxation district. This subsection does not apply to a church that is required to file a report under sub. (1).
(6) If the form under sub. (1) is not received by March 31 of the even-numbered year, the taxation district clerk shall send the owner of the property a notice, by certified mail, stating that the property for which the form is required will be appraised at the owner's expense if a completed form is not received by the taxation district clerk within 30 days after the notice is sent. If the completed form is not received by the taxation district clerk within 30 days after the notice is sent, the property shall be appraised either by the taxation district assessor or by a person hired by the taxation district to conduct the appraisal.
(7) This section does not apply to property that is exempt under s. 70.11 (1), (2), (13), (13m), (15), (15m), (21) or (30), property that is exempt under s. 70.11 (18) if a payment in lieu of taxes is made for that property, lake beds owned by the state, state forests under s. 28.03 or 28.035, county forests under s. 28.10, property acquired by the department of transportation under s. 85.08 or 85.09 or highways, as defined in s. 340.01 (22).
History: 1971 c. 215; 1973 c. 90; 1977 c. 29 ss. 749, 1647 (4), (9); 1977 c. 273, 418; 1983 a. 27; 1991 a. 39, 269; 1995 a. 113, 136, 417; 1999 a. 9.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 70 - General property taxes.
70.01 - General property taxes; upon whom levied.
70.02 - Definition of general property.
70.03 - Definition of real property.
70.04 - Definition of personal property.
70.043 - Mobile homes and manufactured homes.
70.045 - Taxation district defined.
70.05 - Valuation of property; assessors in cities, towns and villages.
70.055 - Expert assessment help.
70.06 - Assessments, where made; first class city districts; assessors; appointment, removal.
70.07 - Functions of board of assessors in first class cities.
70.075 - Functions of board of assessors in cities of the 2nd class.
70.09 - Official real property lister; forms for officers.
70.095 - Assessment roll; time-share property.
70.10 - Assessment, when made, exemption.
70.109 - Presumption of taxability.
70.11 - Property exempted from taxation.
70.111 - Personal property exempted from taxation.
70.112 - Property exempted from taxation because of special tax.
70.113 - State aid to municipalities; aids in lieu of taxes.
70.114 - Aids on certain state lands equivalent to property taxes.
70.115 - Taxation of real estate held by investment board.
70.119 - Payments for municipal services.
70.12 - Real property, where assessed.
70.13 - Where personal property assessed.
70.14 - Incorporated companies.
70.15 - Assessment of vessels.
70.17 - Lands, to whom assessed; buildings on exempt lands.
70.174 - Improvements on government-owned land.
70.18 - Personal property, to whom assessed.
70.19 - Assessment, how made; liability and rights of representative.
70.20 - Owner's liability when personalty assessed to another; action to collect.
70.21 - Partnership; estates in hands of personal representative; personal property, how assessed.
70.22 - Personal property being administered, how assessed.
70.23 - Duties of assessors; entry of parcels on assessment roll.
70.24 - Public lands and land mortgaged to state.
70.25 - Lands, described on rolls.
70.28 - Assessment as one parcel.
70.29 - Personalty, how entered.
70.32 - Real estate, how valued.
70.323 - Assessment of divided parcel.
70.327 - Valuation and assessment of property with contaminated wells.
70.337 - Tax exemption reports.
70.339 - Reporting requirements.
70.345 - Legislative intent; department of revenue to supply information.
70.35 - Taxpayer examined under oath or to submit return.
70.36 - False statement; duty of district attorney.
70.365 - Notice of changed assessment.
70.37 - Net proceeds occupation tax on persons extracting metalliferous minerals in this state.
70.375 - Net proceeds occupation tax on mining of metallic minerals; computation.
70.38 - Reports, appeals, estimated liability.
70.385 - Collection of the tax.
70.39 - Collection of delinquent tax.
70.395 - Distribution and apportionment of tax.
70.396 - Use of metalliferous mining tax payments by counties.
70.3965 - Fund administrative fee.
70.397 - Oil and gas severance tax.
70.40 - Occupational tax on iron ore concentrates.
70.42 - Occupation tax on coal.
70.421 - Occupational tax on petroleum and petroleum products refined in this state.
70.43 - Correction of errors by assessors.
70.44 - Assessment; property omitted.
70.45 - Return and examination of rolls.
70.46 - Boards of review; members; organization.
70.47 - Board of review proceedings.
70.48 - Assessor to attend board of review.
70.49 - Affidavit of assessor.
70.501 - Fraudulent valuations by assessor.
70.502 - Fraud by member of board of review.
70.503 - Civil liability of assessor or member of board of review.
70.51 - Assessment review and tax roll in first class cities.
70.511 - Delayed action of reviewing authority.
70.52 - Clerks to examine and correct rolls.
70.53 - Statement of assessment and exemptions.
70.555 - Provisions directory.
70.57 - Assessment of counties and taxation districts by department.
70.575 - State assessment, time.
70.58 - Forestation state tax.
70.60 - Apportionment of state tax to counties.
70.63 - Apportionment of county and state taxes to municipalities.
70.64 - Review of equalized values.
70.67 - Municipal treasurer's bond; substitute for.
70.71 - Proceedings if roll not made.
70.72 - Clerical help on reassessment.
70.73 - Correction of tax roll.
70.74 - Lien of reassessed tax.
70.77 - Proceedings; inspection.
70.79 - Power of supervisor of equalization.
70.81 - Statement of expenses.
70.82 - Review of claims; payment.
70.83 - Deputies; neglect; reassessment.
70.84 - Inequalities may be corrected in subsequent year.
70.85 - Review of assessment by department of revenue.
70.855 - State assessment of commercial property.