Wis. Admin. Code § Tax 20.08 — Responsibilities of county treasurer and taxation district treasurer

Tax 20.08(1) (1) Certification of lottery and gaming credit.

Tax 20.08(1)(a) (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.

Tax 20.08(1)(b) (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.

Tax 20.08(1)(c) (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.

Tax 20.08(1)(d) (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) .

Tax 20.08(1)(e) (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:

Tax 20.08(1)(e)1. 1. The real estate transfer return indicates that the property will be used as the primary residence of the new owner.

Tax 20.08(1)(e)2. 2. An application form is filed by the new owner.

Tax 20.08(1)(f) (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.

Tax 20.08(1)(g) (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(2) (2) Tax roll entries. The tax roll shall indicate the amount of lottery and gaming credits extended to approved properties.

Tax 20.08(3) (3) Property tax bills.

Tax 20.08(3)(a) (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) (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.

Tax 20.08(3)(b) (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.

Tax 20.08(4) (4) Information provided to the department.

Tax 20.08(4)(a) (a) March credit reimbursement report.

Tax 20.08(4)(a)1. 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.

Tax 20.08(4)(a)2. 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.

Tax 20.08(4)(b) (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.

Tax 20.08(4)(c) (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.

Tax 20.08(4)(d) (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 .

Tax 20.08(5) (5) Record retention.

Tax 20.08(5)(a) (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 .

Tax 20.08(5)(b) (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.