Wis. Stat. § 74.41 — WI Code / Chapter 74 / Section 74.41
Charging back refunded or rescinded taxes; sharing certain collected taxes.
Status: in_force

(1) Submission of refunded or rescinded taxes to department. By October 1 of each year, the clerk of a taxation district may submit to the department of revenue, on a form prescribed by the department of revenue, a listing of all general property taxes on the taxation district’s tax roll that, subject to subs. (1m) and (2) , meet any of the following conditions:

(a) Have been refunded to taxpayers under s. 70.511 .

(b) Have been rescinded or refunded to taxpayers under s. 74.33 .

(bm) Have been refunded or collected under s. 70.43 .

(bn) Have been rescinded or refunded to taxpayers under s. 70.74 or 75.25 (2) .

(c) Have been refunded to taxpayers under s. 74.35 or 74.37 .

(1m) Amount collected from property in a tax incremental district. A tax may not be included on a form submitted under sub. (1) if the tax was levied on property within a tax incremental district, as defined in s. 60.85 (1) (n) or 66.1105 (2) (k) , unless the current value of the tax incremental district is lower than the tax incremental base, as defined in s. 60.85 (1) (m) or 66.1105 (2) (j) , in the assessment year for which the tax was refunded, rescinded, collected, or corrected under sub. (1) (a) to (c) .

(2) Amount required for submission. A tax may be included on a form submitted under sub. (1) only if all of the following apply:

(b) The tax under sub. (1) for any single description of property in the tax roll for any one year is $250 or more.

(bm) The tax under sub. (1) was refunded or rescinded for any of the 5 assessment years immediately preceding the year in which the form under sub. (1) is submitted or refunded or rescinded because of a court determination and submitted under sub. (1) no later than one year after the date of the court’s determination.

(4) Charge-back amount determined. The department of revenue shall, by the November 15 following submission of the form under sub. (1) , determine the amount of rescinded or refunded taxes to be charged back to, and collected from, each taxing jurisdiction for which taxes were collected by the taxation district and determine the amount of taxes collected under s. 74.33 to be shared with each taxing jurisdiction for which taxes were collected by the taxation district. Except for interest on refunds under s. 70.511 (2) (b) that is paid with respect to property that was assessed under s. 70.995 and that is not paid by the department of administration under s. 70.511 (2) (bm) , and except for interest on refunds under ss. 74.35 and 74.37 , the amount determined may not include any interest. The determination of the department of revenue under this subsection is reviewable only under s. 227.53 .

(5) Notice and payment.

(a) The department of revenue shall certify to the clerk of the taxation district the amount determined to be charged back or shared under sub. (4) and shall furnish a copy of the certification to each affected taxing jurisdiction.

(b) Each taxing jurisdiction to which an amount is charged back under sub. (4) shall pay the amount certified under par. (a) to the taxation district treasurer by February 15 of the year following the determination under sub. (4) . By February 15 of the year following the determination under sub. (4) , the taxation district treasurer shall pay the amounts to be shared with other taxing jurisdictions.

(6) No effect on mill rate limits. A tax levied by a taxation jurisdiction to fund an amount which the taxing jurisdiction is required to pay under sub. (5) shall not be considered in determining whether the taxing jurisdiction is in compliance with any statutorily imposed mill rate limit.

History: 1987 a. 378 ; 1991 a. 39 ; 1995 a. 408 ; 2001 a. 16 ; 2005 a. 405 ; 2015 a. 317 ; 2017 a. 17 ; 2021 a. 162 .