2004 Interim Study Committee - Tax Exemptions for Residential Property (Columbus Park)

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Special Committee on Tax Exemptions for Residential Property (Columbus Park)

Chair: Rep. Jeff Fitzgerald
Legislative Council Staff: Mary Matthias and Laura Rose
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The special committee is directed to study issues surrounding the property tax exemption for property leased as residential housing, including: (1) the impact of Columbus Park Housing v. City of Kenosha, 267 Wis. 2d 59 (2003) on the exemption; (2) the effect of the exemption on: municipalities, property taxpayers, residents of tax-exempt housing, the availability of financing for development of low-income housing, and benevolent activities of tax-exempt organizations; and (3) any other issues the committee considers relevant. The committee shall develop and recommend legislation relating to these issues as it finds appropriate.

Report to Legislature
Report to Legislature, Tax Exemptions for Residential Property (Columbus Park) (7-25-05) 2005 Assembly Bill 573
June 1, 2005 Joint Legislative Council Meeting
Proposed Report to the Legislature, Tax Exemptions for Residential Property (Columbus Park) WLC: 0186/2, relating to revision of property tax exemption; rent use
April 11, 2005 Meeting	Notice	Agenda	Minutes
WLC: 0133/2, relating to revision and elimination of the exemption from the property tax for certain property, the use of income from certain tax-exempt leased property, and payments for municipal services provided to certain tax-exempt residential housing Memo, with enclosures from Mary Matthias, Senior Staff Attorney (3-24-05) DOR Average Residential Values, by County, 2004 Memo, from Rick Olin, Legislative Fiscal Bureau (3-2-05) WLC: 0186/1, relating to revision and elimination of the exemption from the property tax for certain property and the use of income from certain tax-exempt leased property Letter, from Allan R. Wheeler (4-5-05)
February 28, 2005 Working Group Meeting	Notice	Agenda	Minutes
WLC: 0133/1, relating to requests for exemption from the property tax for certain residential housing, the use of leasehold income, and payments for municipal services provided to certain tax-exempt residential housing WLC: 0134/1, an amendment to WLC: 0133/1 WLC: 0135/1, an amendment to WLC: 0133/1 WLC: 0136/1, an amendment to WLC: 0086/2 WLC: 0137/1, an amendment to WLC: 0090/1 WLC: 0139/1, an amendment to WLC: 0090/2 WLC: 0140/1, an amendment to WLC: 0086/2 Overview, Residential Care Apartment Complex Table, submitted by Department of Revenue Letter, Working Group Proposals, from Gregg Hagopian (2-22-05) Letter, from Jim Guidry (2-28-05)
February 10, 2005 Working Group Meeting	Notice	Agenda	Minutes
Letter, from Bob Jones (2-4-05) WLC: 0116/1, an amendment to WLC: 0086/1 WLC: 0119/1, Public Member Mohs Draft WLC: 0120/1, an amendment to WLC: 0090/1
January 14, 2005 Meeting	Notice	Agenda	Minutes
WLC: 0086/1, relating to requests for exemption from the property tax for certain residential housing, the use of rent proceeds, and payments for municipal services provided to certain tax-exempt residential housing WLC: 0090/1, relating to eliminating the property tax exemption for certain residential property and the use of leasehold income by a benevolent association, church, or religious association that leases residential property for certain purposes Letter, from John Sauer, Executive Director, Wisconsin Association of Homes and Services for the Aging, Inc. (1-4-05) WLC: 0099/1, amendment to WLC: 0090/1 WLC: 0100/1, substitute amendment to WLC: 0086/1 Hagopian Memo No. 4, New Law Suggestions (1-6-05) Hagopian Memo No. 5, Legislative Council Drafts 0086/1 and 0090/1 (1-14-05) Letter, from Wisconsin Association of Assessing Officers (1-11-05) Letter,from Fred Mohs (1-14-05) Memo, WAHSA Perspectives on Property Tax Exemptions and WLC: 0086/1 and WLC: 0090/1, from John Sauer, WAHSA
December 20, 2004 Meeting	Notice	Agenda	Minutes
WLC: 0076/P1, relating to requests for exemption from the property tax by benevolent associations WLC: 0077/P1, relating to payment for municipal services WLC: 0078/P1, relating to rent use WLC: 0082/P1, relating to defining benevolent retirement home for the aged Hagopian Memo No. 3, PILOT's; Appraisals From Benevolents Exempt Under 70.11(4); Other States; Statutory Changes; Ten Acres (11-30-04) Handout submitted by Gregg Hagopian Letter, from Fred Mohs Memo, from Dennis Collier, DOR Letter, from Allan Wheeler Proposal, by the Board of Tax Exemption, Wisconsin Association of Assessing Officers Letter, from the Wisconsin Housing Preservation Corp.
November 8, 2004 Meeting	Notice	Agenda	Minutes
Memo No. 1, Recommendations Made to the Special Committee (11-2-04) Enclosure, to Memo No. 1 Letter, from John Sauer, with enclosures (10-7-04) Memo, Legislative Chronology of the Benevolent Retirement Home for the Aged Issue, submitted by John Sauer (1-4-00) Report, Benevolent Retirement Home for the Aged Task Force: the Not-For-Profit Perspective, submitted by John Sauer (7-00) Report, Benevolent Retirement Home for the Aged Legislative Task Force: Government - 5 Report, submitted by John Sauer (2004) Charities and Non-Profits, Internal Revenue Service, submitted by John Sauer (7-15-00) IRS Revenue Ruling 72-124, submitted by John Sauer (1972) Senior Housing Exemption Issues: A Historical Perspective, submitted by John Sauer (5-23-00) Chapter 647, Stats., submitted by John Sauer Clarification of Columbus Park Decision, submitted by John Sauer (12-16-03) OAG 12-90, submitted by John Sauer (4-4-90) Principles to be Considered When Thinking About the Issue of Residential Real Estate Tax Exemptions, submitted by Fred Mohs Letter, from Fred Mohs (10-11-04) Letter, from Fred Mohs (10-12-04) Outlook for Continuing Care Retirement Communities -- 2003, submitted by John Sauer (2-12-03) 2003 Outlook for Nonprofit Nursing Homes, submitted by John Sauer (2-12-03) Foundation leaders' salaries rise with assets, submitted by Mary Reavey (10-12-04) Non-profit agencies following corporations' lead in paying executives, submitted by Mary Reavey (10-11-04) Hagopian Memo No. 1, submitted by Greg Hagopian (10-20-04) Hagopian Memo No. 2, submitted by Greg Hagopian (10-12-04) Attachment to Hagopian Memo No. 2 Letter, Thoughts on Section 70.11, from Tim Radelet (10-31-04) Memo, WAHSA Position, from John Sauer (10-26-04) Legislative Fiscal Bureau Memo, Property Tax Distribution, submitted by Rick Olin (10-26-04) Suggestions for Agenda of Next Meeting, submitted by Earl Thayer Property Tax Exemption of Retirement Homes for the Aged, submitted by Earl Thayer Memo, submitted by the Department of Revenue (11-4-04)
September 28, 2004 Meeting	Notice	Agenda	Minutes
Staff Brief 04-5, Tax Exemptions for Residential Property (Columbus Park) (9-17-04) Section 70.11 (intro.) and (4), Stats. Columbus Park Housing Corporation v. City of Kenosha, 267 Wis. 2d 59, 671 N.W.2d 633 (2003) 2003 Senate Bill 512 Senate Amendment 1 to 2003 Senate Bill 512 2003 Wisconsin Act 195 2003 Assembly Bill 963 2003 Assembly Bill 947 2003 Senate Bill 527 Testimony, submitted by Larry Nines, Executive Director, Wisconsin Health & Educational Facilities Authority. Brochure, Wisconsin Health and Educational Facilities Authority Report, 2003 Annual Report, Wisconsin Health and Educational Facilities Authority Testimony, submitted by Audra Brennan and Dennis Collier, Department of Revenue Testimony, submitted by Marty Evanson, Department of Commerce Testimony, submitted by Antonio Riley, Executive Director, Wisconsin Housing and Economic Development Authority Property Tax Exemption Issue Raised by Columbus Park Housing Corporation v. City of Kenosha Testimony, submitted by William C. Perkins, Executive Director, The Wisconsin Partnership for Housing Development, Inc. Testimony, submitted by Curt Witynski, Assistant Director, League of Wisconsin Municipalities Article, Curtail Tax Exemptions, Wisconsin State Journal Testimony, submitted by Michael Higgins, City Assessor, City of Kenosha Testimony, submitted by The Rev. Daniel R. Risch, CEO, Lincoln Lutheran of Racine Testimony, submitted by Stephen Seybold, Executive Director, Homme Home of Wittenberg and Forest Park Village Testimony, submitted by Kyran Clark, Executive Director, Marquardt Village, Watertown Letter, submitted by Tom Barrett, Mayor, City of Milwaukee Letter, submitted by Senator Carol Roessler Letter submitted by Frederic Mohs, Mohs, MacDonald, Widder & Paradise

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