Section Tax 20.08 - Responsibilities of county treasurer and taxation district treasurer(1) CERTIFICATION OF LOTTERY AND GAMING CREDIT. (a) The treasurer administering the credit under s. Tax 20.07(1) (a) shall prepare application forms for properties likely to qualify for the lottery and gaming credit or upon request. Prepared application forms shall include the property identification number and the physical address of the property address or other description of the property. The prepared application for the lottery and gaming credit shall be distributed to the owner of the property for their certification as to whether the property qualifies for the credit.(b) The treasurer administering the credit under s. Tax 20.07(1) (a) shall accept application forms for the lottery and gaming credit for taxable property through the October 31 prior to issuance of the tax bill. The treasurer shall accept facsimiles of application forms or other documents evidencing a claim that include all the information contained in the application form prescribed by the department if such facsimiles or other documents are received by the treasurer by October 31. The treasurer may not accept application forms postmarked earlier than the certification date.(c) If a treasurer receives an application without an owner's signature, the claim for the credit may not be granted. The treasurer shall attempt to contact the owner and advise of the need to sign the application.(d) If a treasurer has reason to question a signed application form, the treasurer shall approve the claim but shall mark the property for audit by the department. The treasurer shall advise the department of all properties marked for audit on the March 1 report under sub. (4) (c).(e) The treasurer administering the credit under s. Tax 20.07(1) (a) shall remove the credit from a property as of the next January 1 after the filing of a real estate transfer return, unless one of the following applies: 1. The real estate transfer return indicates that the property will be used as the primary residence of the new owner.2. An application form is filed by the new owner.(f) An owner who qualifies for the lottery and gaming credit but whose tax bill does not reflect the credit, may claim the credit until January 31 following the issuance of the tax bill by filing the application form under s. Tax 20.07(1) (a) with the treasurer responsible for collecting the January payment of the owner's property taxes. The treasurer shall compute the credit, subtract the calculated credit from the amount of taxes due to the extent allowed under s. Tax 20.06(3), for the approved property of the owner, and make an appropriate entry in the tax roll. If the tax has been paid in full, the treasurer shall provide a refund for the amount of the credit, not to exceed the amount of tax paid. The treasurer shall, on or before settlement under s. 74.25 or 74.30, Stats., convey to the county treasurer the property identification number, property address or other description of the property, credit amount, and the name and mailing address for each claim accepted under this paragraph.(g) The treasurer administering the credit under s. Tax 20.07(1) (a) shall, by July 1 in each year ending in a four or nine, submit to the department a copy of the procedures used to conduct their verification of the eligibility of credits claimed within their territory under the requirements of s. 79.10(10) (f), Stats. The procedures shall include methods used by the treasurer to identify properties receiving the credit based on a certification received by a previous owner and notification of property owners that potentially qualify for the credit that are not currently receiving the credit. A summary of the results from the latest verification of eligibility conducted by the treasurer shall be submitted with the procedures. Tax 20.08 Note Example: A treasurer is required to submit the information specified in par. (g) by July 1 of 2014 and July 1 of 2019.
(2) TAX ROLL ENTRIES. The tax roll shall indicate the amount of lottery and gaming credits extended to approved properties.(3) PROPERTY TAX BILLS. (a) The treasurer under s. Tax 20.07(1) (a) shall cause the lottery and gaming credit to appear on tax bills for approved properties for which an application has been received under sub. (1) j(b). Except as provided in par. (b), the total amount of the lottery and gaming credit shall be deducted from the net property tax included in the first installment. If the lottery and gaming credit exceeds the amount of net property taxes included in the first installment, the excess shall be deducted from subsequent installments, but no installment may be reduced below zero. Examples:
1) A 2010 property tax bill shows the following amounts: Property Taxes | $5,250 | Lottery and Gaming Credit | $75 |
Special Assessments | 250 | First Dollar Credit | 65 |
Special Charges | 95 | School Levy Credit | 235 |
Total Amount Due Before Credits $5,595 | Total Credits | $375 |
Total Due: 5,595 | - 375 = 5,220 |
Total Due: 5,595 - 375 = 5,220
The total due is paid using a two installment method. The special assessments of $250 and special charges of $95 are required to be paid with the first installment.
The first installment is $2,745, determined as follows:
Step 1 [5,250 - (65 + 235)] ÷ 2 = 2,475
Step 2 (2,475 - 75) + (250 + 95) = 2,745
The second installment is $2,475.
2) A 2010 property tax bill shows the following amounts: Property Taxes | $500 | Lottery and Gaming Credit | $75 |
Special Assessments | 100 | First Dollar Credit | 40 |
Special Charges | 50 | School Levy Credit | 110 |
Total Amount Due Before Credits | $650 | Total Credits | $225 |
Total Due: 650 - 225 = 425
The total due is paid using a five installment method. The special assessments of $100 and special charges of $50 are required to be paid with the first installment.
The first installment is $150, determined as follows:
Step 1 [500 - (40 + 110)] ÷ 5 = 70
Step 2 (70 - 70) + (100 + 50) = 150
After applying the $5 of unused lottery and gaming credit, the second installment is $65. The final three installments are each $70.
(b) On tax bills for approved properties issued by a city that collects general property taxes under s. 74.87, Stats., the lottery and gaming credit shall be prorated over installment payments, but no installment may be reduced below zero.(4) INFORMATION PROVIDED TO THE DEPARTMENT. (a)March credit reimbursement report.1. On or before March 1, the county treasurer shall report to the department the total number and amount of credits claimed under s. Tax 20.07(1), including late claims made under s. Tax 20.07(1) (c) in each taxation district in the county except that for taxation districts in a city that collects taxes under s. 74.87, Stats., the city treasurer shall report to the department. The report shall be on a form prescribed by the department and shall be submitted by or under the direction of the treasurer.2. On or before March 1, each taxation district treasurer shall report to the department the total number and amount of credits claimed through the preceding February 10 for manufactured and mobile homes subject to a monthly municipal permit fee. The report shall be on a form prescribed by the department and shall be submitted by or under the direction of the treasurer.(b)Returning unused manufactured or mobile home credit. On or before January 20, the taxation district treasurer shall report to the department, on a form prescribed by the department, the amount of unused manufactured and mobile home credits under s. Tax 20.07(2) (c). Payment for the amount of unused credits under s. Tax 20.07(2) (c) shall accompany the report.(c)Claimant report. On or before March 1 of each year, treasurers under sub. (1)(a) shall provide the department a post-certification data file of all claims made in that year, including late claims made under sub. (1) (f) . The data file shall be in a computer-readable format, and shall indicate for each individual claim the property identification number, physical property address or other description of the property, credit amount, recommendation for audit, and the name and mailing address for purposes of mailing the tax bill. The total number of credits claimed and the total amount of credit shown on this data file shall equal the number and amount of credits reported on the March Credit Reimbursement Report. Example: On March 1, 2011 the treasurer provides the department a report of all claims made for the 2010 credit. The report includes all claims from 2009 that remain valid for the 2010 credit, new claims made in 2010, as well as late claims made in 2011 for the 2010 credit.
(d)Corrections report. On or before October 1, the treasurer under sub. (1) shall report to the department all corrections or adjustments made to the lottery and gaming credit claims of the previous year under s. Tax 20.11. (5) RECORD RETENTION. (a) Except for credits extended under s. 79.10(10) (e), Stats., each claim for a lottery and gaming credit shall be supported by a signed application or a facsimile thereof, which shall be available for inspection by the department in the office of the treasurer administering the credit under s. Tax 20.07(1) (a) for the period the claim remains valid plus an additional 5 calendar years after the credit has been withdrawn under s. Tax 20.07(3) or removed under s. Tax 20.12.(b) All computer programs and records used to extend credits shall be available for inspection by the department in the office of the treasurer administering the credit for the next 5 calendar years from the year the credit was extended.Wis. Admin. Code Department of Revenue Tax 20.08
CR 10-129: cr. Register October 2011 No. 670, eff. 11-1-11.