City of Milwaukee - File #: 231173

• File #: 231173
• Version: 0
• Type: Ordinance
• Status: Passed
• File created: 11/21/2023
• In control: COMMON COUNCIL
• Final action: 12/12/2023
• Effective date: 1/4/2024
• Title: An ordinance relating to fees for the assessor’s office.
• Sponsors: ALD. SPIKER, ALD. COGGS, ALD. CHAMBERS JR.
• Indexes: ASSESSOR'S OFFICE, FEES

Date	Ver.	Action By	Action	Result	Tally
1/3/2024	0	CITY CLERK	PUBLISHED
12/13/2023	0	MAYOR	SIGNED
12/12/2023	0	COMMON COUNCIL	PASSED	Pass	15:0
12/6/2023	0	FINANCE & PERSONNEL COMMITTEE	RECOMMENDED FOR PASSAGE; Minutes note: Appearing: Commissioner Nicole Larsen, Assessor's Office Deputy Commissioner Bill Bowers, Assessor's Office Ald. Spiker was in support. Ald. Coggs and Chambers, Jr. added as cosponsors.	Pass	5:0
11/21/2023	0	COMMON COUNCIL	ASSIGNED TO

Number
231173
Version
ORIGINAL
Reference

Sponsor
ALD. SPIKER, COGGS AND CHAMBERS, JR
Title
An ordinance relating to fees for the assessor’s office.
Section
81-124 cr
307-2 rc
307-2.5 cr

Analysis
This ordinance authorizes a fee for filing the biennial tax exemption report and provides that the fee may be added to the tax bill as a special charge if it is not paid with the submission form. This ordinance further provides that the assessor’s office may charge a fee of $10 per day for failure to submit the form. This fee may also added to the tax bill.
Body
The Mayor and Common Council of the City of Milwaukee do ordain as follows:

Part 1. Section 81-124 of the code is created to read:

81-124. Tax-Exempt Property Report Fee. The fee for filing a tax-exempt property report form shall be $50 for a single parcel, plus $15 for each additional parcel.
(See s. 307-2).

Part 2. Section 307-2 of the code is repealed and recreated to read:

307-2. Tax-Exempt Property Report. 1. FORM TO BE FILED. By March 31 of each even-numbered year, the owner of each parcel of tax-exempt property shall obtain from and return to the commissioner of assessments a form, as provided in s. 70.337, Wis. Stats., concerning the characteristics of the tax-exempt property.
2. FILING FEE. In order to recover costs associated with distributing and reviewing the form and processing the form for the Wisconsin department of revenue, the commissioner of assessments is authorized to assess and collect the fee specified in s. 81-124, as permitted under s. 70.337(5), Wis. Stats.
a. The fee shall be paid at the time of filing the form.
b. If the fee is not paid at the time of filing the form, the commissioner of assessments is authorized to add the fee to the tax bill as a special charge.
c. The fee does not apply to a church that is required to file a tax-exempt property report.

Part 3. Section 307-2.5 of the code is created to read:

307-2.5. Partially-Taxed Property Report. 1. FOR...