Taxation
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Taxation FAQ 1
When a public construction contractor purchases supplies and materials to be used in a municipal public construction project, are those purchases exempt from the sales tax?
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Taxation FAQ 2
Is property which is classified on January 1 as tax exempt, but which is subsequently sold to a taxable entity later in that year, subject to taxation in the year in which the transfer took place?
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Taxation FAQ 3
May an appointed non-resident municipal clerk serve on the board of review?
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Taxation FAQ 4
Are gifts to municipalities tax deductible for federal income tax purposes?
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Taxation FAQ 5
Does a city or village have the authority to attach a tax lien against the property of a mobile home park owner for unpaid utility bills of a mobile home park tenant?
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Taxation FAQ 6
Does a city or village have the power to impose a general sales tax within its jurisdiction?
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Taxation FAQ 7
Can a municipality grant a full or partial property tax exemption to a property owner or a business?
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Taxation FAQ 8
What process must a municipality follow in order to obtain permission from the electorate to exceed the state-imposed property tax levy limit?
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Taxation FAQ 9
Is land platted and improved for residential, commercial or industrial uses precluded from being classified as agricultural for assessment purposes?
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Taxation FAQ 10
Is land that is zoned residential, commercial or industrial barred from being classified as agricultural for assessment purposes?
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Taxation FAQ 11
May a municipality pass an ordinance against using land for agricultural purposes, which in effect would disallow use value assessment of such land?
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Taxation FAQ 12
Should land that is being actively used for agricultural purposes, in violation of a local ordinance prohibiting agricultural use, still be classified as agricultural land?
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Taxation FAQ 13
Under the room tax law, does a tourism commission have any discretion with regard to spending room tax revenue the municipality has forwarded to it for tourism promotion and tourism development or must the commission forward all of the room tax dollars it receives to a tourism entity or other organization performing the functions of a tourism entity?
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Taxation FAQ 14
Under the room tax law, does a tourism commission have the ability to contract with a municipal agency, such as an economic development, community development, or tourism department, for tourism marketing services in the absence of a tourism entity within the community?
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Taxation FAQ 15
Under the room tax law, must a tourism commission contract with an existing tourism entity exclusively for tourism marketing services or may it also contract with other organizations for tourism marketing services?
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Taxation FAQ 16
Under Wis. Stat. § 74.69, a property tax payment is considered timely paid if “it is mailed in a properly addressed envelope, postmarked before midnight of the prescribed due date for making the payment, with postage prepaid, and is received by the proper official, regardless of when it is received.” What does the term “postmarked” mean for purposes of this statute? More specifically, if an envelope has a non-USPS postage meter stamp applied to it showing a date before midnight of the prescribed due date, does that qualify as “postmarked” for purposes of the statute?
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Taxation FAQ 17
What is the Board of Review?
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Taxation FAQ 18
What is the Open Book period?
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Taxation FAQ 19
When is the Board of Review’s first meeting?