Read the full stored bill text
Wisconsin Legislature: AB831: Bill Text
Skip navigation
Home
Documents
Senate
Assembly
Committees
Service Agencies
Docs
Options
Help
2025 Biennium
Statutes
Admin. Rules
Indices
Miscellaneous
Archives
Home
Bill, Rule, and Appointment Histories
Senators
Representatives
Committees
Text of Introduced Proposals
Amendment Text
Acts
Veto Messages
Enrolled Bills
Votes
Assembly and Senate Floor Calendars
Schedule of Committee Activities
Assembly and Senate Journals
Committee Records (ROCPs)
Legislative Rules
All Session-Related Documents
Subject Index to Acts
Subject Index to Legislation
Subject Index to Journals
Author Index to Legislation
Subject Index to Clearinghouse Rules
Miscellaneous Budget Documents
Executive Orders
Rulings of the Chair
Wisconsin Supreme Court Rules
Opinions of the Attorney General
Town Law Forms
Law
Districts
Session
Drafting Files
Feeds
Preferences
Show tree
Hide tree
Feedback
Help
Home
Senate Home
Senators
Committees
Session
Chief Clerk
Sergeant at Arms
Civics Education
Human Resources
Assembly Home
Representatives
Committees
Session
Chief Clerk
Sergeant at Arms
Human Resources
Schedule
Joint
Senate
Assembly
Study
Legislative Audit Bureau
Legislative Council
Legislative Fiscal Bureau
Legislative Human Resources Office
Legislative Reference Bureau
Legislative Technology Services Bureau
Menu
»
2025
»
Related Documents
»
Proposal Text
»
AB831: Bill Text
Up
Up
2025 - 2026 LEGISLATURE
LRB-5900/1
KP:cdc&cjs
2025 ASSEMBLY BILL 831
January 6, 2026 - Introduced by Representatives
Knodl
,
Armstrong
and
Goeben
, cosponsored by Senators
Felzkowski
and
James
. Referred to Committee on Ways and Means.
AB831,1,6
1
An Act
to amend
70.17 (1), 70.17 (3), 70.23 (title), 70.23 (1), 70.23 (2), 74.57 (4)
2
(b) 1., 75.12 (2), 75.521 (3) (am) 1., 77.21 (1m), 706.001 (1) and 706.02 (1) (b);
to
3
create
59.43 (1c) (w), 59.43 (1c) (wc), 70.09 (2) (e), 70.09 (2) (f), 70.09 (2) (g),
4
70.23 (1m), 70.23 (3), 706.01 (7r) (c) and 706.02 (1) (bm) of the statutes;
5
relating to:
recording and taxation of real property containing a building,
6
improvement, or fixture and consisting of no land.
Analysis by the Legislative Reference Bureau
This bill makes changes regarding certain property tax assessment and real estate transaction procedures where a building, improvement, or fixture, but not the underlying land, is leased to a person other than the landowner or where a building, improvement, or fixture is owned by a person other than the person who owns the underlying land. In such situations, the bill requires the local assessor or real property lister to create a separate tax parcel for property tax purposes for the building, improvement, or fixture. The bill also requires property tax assessment rolls to contain descriptions of parcels that are based on the latest records of the office of the register of deeds, and authorizes real property listers to enter those descriptions on assessment rolls.
Additionally, under the bill, transactions involving an interest in a building, improvement, or fixture but not the underlying land or certain manufactured or mobile homes are generally invalid unless evidenced by a conveyance that satisfies the requirements existing under current law for transactions involving an interest in land. Current law requires that for a transaction involving an interest in land to be valid, the transaction must be evidenced by a conveyance that, among other things, identifies the parties, land, and the interest conveyed and that is signed by the grantor. Also, under the bill, a register of deeds must record in the county real estate records index declarations of ownership interest, and conveyances of such interests, in parcels containing a building, improvement, or fixture and that consist of no land or parcels consisting of certain manufactured and mobile homes not subject to a municipal permit fee. The bill authorizes real property listers to verify, before recording, the accuracy of such declarations presented to the register of deeds for recording.
For further information see the local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
AB831,1
1
Section
1
.
59.43 (1c) (w) of the statutes is created to read:
AB831,2,3
2
59.43
(1c)
(w) Record and maintain in the index under sub. (9) declarations of
3
an ownership interest in parcels that satisfy all of the following:
AB831,2,4
4
1. The parcel contains a building, improvement, or fixture.
AB831,2,5
5
2. The parcel consists of no land.
AB831,2
6
Section
2
.
59.43 (1c) (wc) of the statutes is created to read:
AB831,2,8
7
59.43
(1c)
(wc) Record and maintain in the index under sub. (9) conveyances
8
of an ownership interest in parcels that are described in par. (w).
AB831,3
9
Section
3
.
70.09 (2) (e) of the statutes is created to read:
AB831,2,11
10
70.09
(2)
(e) To create tax parcels for buildings, improvements, and fixtures as
11
described in s. 70.17 (3).
AB831,4
12
Section
4
.
70.09 (2) (f) of the statutes is created to read:
AB831,2,13
13
70.09
(2)
(f) To perform duties described in s. 70.23.
AB831,5
14
Section
5
.
70.09 (2) (g) of the statutes is created to read:
AB831,3,3
1
70.09
(2)
(g) In consultation with the register of deeds, to verify, before
2
recording, the accuracy of a declaration of an ownership interest presented for
3
recording under s. 59.43 (1c) (w).
AB831,6
4
Section
6
.
70.17 (1) of the statutes is amended to read:
AB831,3,15
5
70.17
(1)
Real
Except as provided in sub. (3), real
property shall be entered in
6
the name of the
land
owner, if known to the assessor
or real property lister
,
7
otherwise to the occupant thereof if ascertainable, and otherwise without any
8
name.
Except for buildings, improvements, and fixtures, real property shall include
9
the full legal description of the real property recorded in the office of the register of
10
deeds of the county in which the real property is located.
The person holding the
11
contract or certificate of sale of any real property contracted to be sold by the state,
12
but not conveyed, shall be deemed the owner for such purpose. The undivided real
13
estate of any deceased person may be entered to the heirs of such person without
14
designating them by name. The real estate of an incorporated company shall be
15
entered in the same manner as that of an individual.
AB831,7
16
Section
7
.
70.17 (3) of the statutes is amended to read:
AB831,4,13
17
70.17
(3)
Beginning with the property tax assessments as of January 1, 2024,
18
manufactured and mobile homes, not otherwise exempt from taxation under s.
19
66.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
20
improvements, and fixtures on exempt lands, buildings, improvements, and
21
fixtures on forest croplands, and buildings, improvements, and fixtures on managed
22
forest lands shall be assessed as real property. If buildings, improvements, and
23
fixtures, but not the underlying land, are leased to a person other than the
24
landowner or if the buildings, improvements, and fixtures are owned by a person
1
other than the landowner,
the assessor may create
a separate tax parcel for the
2
buildings, improvements, and fixtures
shall be created by the assessor or the real
3
property lister
and
, upon recording of a declaration of ownership interest as
4
provided in s. 59.43 (1c) (w), the assessor shall
assess the buildings, improvements,
5
and fixtures as real property to the owner of the buildings, improvements, and
6
fixtures. The assessor
or real property lister
may also create a tax parcel, as
7
provided under s. 70.27, for buildings, improvements, and fixtures on exempt lands,
8
buildings, improvements, and fixtures on forest croplands, and buildings,
9
improvements, and fixtures on managed forest lands and
, upon recording of a
10
declaration of ownership interest, the assessor shall
assess the buildings,
11
improvements, and fixtures as real property to the owner of the buildings,
12
improvements, and fixtures. For purposes of this subsection, “buildings,
13
improvements, and fixtures” does not include any property defined in s. 70.04.
AB831,8
14
Section
8
.
70.23 (title) of the statutes is amended to read:
AB831,4,16
15
70.23
(title)
Duties of assessors;
real property listers;
entry of parcels
16
on assessment roll.
AB831,9
17
Section
9
.
70.23 (1) of the statutes is amended to read:
AB831,4,22
18
70.23
(1)
The
Subject to sub. (3), the
assessor shall enter upon the assessment
19
roll opposite to the name of the person to whom assessed, if any, as before provided
20
in regular order as to lots and blocks, sections and parts of sections, a correct and
21
pertinent description of each parcel of real property in the assessment district and
22
the number of acres in each tract containing more than one acre.
AB831,10
23
Section
10
.
70.23 (1m) of the statutes is created to read:
AB831,5,2
1
70.23
(1m)
Entries required under sub. (1) shall be made based on the latest
2
records of the office of the register of deeds.
AB831,11
3
Section
11
.
70.23 (2) of the statutes is amended to read:
AB831,5,11
4
70.23
(2)
When
Subject to sub. (3), when
2 or more lots or tracts owned by the
5
same person are considered by the assessor to be so improved or occupied with
6
buildings as to be practically incapable of separate valuation, the lots or tracts may
7
be entered as one parcel.
Whenever
Subject to sub. (3), whenever
any tract, parcel
8
or lot of land has been surveyed and platted and a plat of the platted ground filed or
9
recorded according to law, the assessor shall designate the several lots and
10
subdivisions of the platted ground as the lots and subdivisions are fixed and
11
designated by the plat.
AB831,12
12
Section
12
.
70.23 (3) of the statutes is created to read:
AB831,5,14
13
70.23
(3)
The real property lister may perform the duties described in this
14
section.
AB831,13
15
Section
13
.
74.57 (4) (b) 1. of the statutes is amended to read:
AB831,5,18
16
74.57
(4)
(b) 1. Contain a legal description of each parcel of property.
A legal
17
description that satisfies the requirements under s. 706.01 is a sufficient
18
description for purposes of this subdivision.
AB831,14
19
Section
14
.
75.12 (2) of the statutes is amended to read:
AB831,6,3
20
75.12
(2)
Such notice shall state the date of the tax certificate, the description
21
of the lands involved, the amount of the delinquency and that such amount will bear
22
interest and penalty as provided by law, and shall give notice that after the
23
expiration of 3 months from the date of service of such notice the county will apply
24
for a tax deed.
A description that satisfies the requirements under s. 706.01 is a
1
sufficient description for purposes of this subsection.
A notice of application for a
2
tax deed shall not be served earlier than 88 days prior to the earliest date on which
3
the county is entitled to a deed.
AB831,15
4
Section
15
.
75.521 (3) (am) 1. of the statutes is amended to read:
AB831,6,11
5
75.521
(3)
(am) 1. A brief description sufficient to identify each parcel affected
6
by such tax lien. The description shall state the lot
,
and
block
and section number
,
7
if assigned,
of any parcel upon any tract, the plat or map of which is recorded and
8
filed in the office of the register of deeds of such county. If the lands be unplatted an
9
engineer’s metes and bounds description shall be a sufficient description.
A
10
description that satisfies the requirements under s. 706.01 is a sufficient
11
description for purposes of this subdivision.
AB831,16
12
Section
16
.
77.21 (1m) of the statutes is amended to read:
AB831,6,15
13
77.21
(1m)
“Real estate” includes, but is not limited to,
buildings,
14
improvements, and
fixtures; roots, vines and trees of perennial crops; stock in a
15
cooperative building; improvements on leased land; timber; and minerals.
AB831,17
16
Section
17
.
706.001 (1) of the statutes is amended to read:
AB831,6,20
17
706.001
(1)
Subject to the exclusions in sub. (2), this chapter shall govern
18
every transaction by which any interest in land
or real property described in s.
19
70.17 (3),
is created, aliened, mortgaged, assigned or may be otherwise affected in
20
law or in equity.
AB831,18
21
Section
18
.
706.01 (7r) (c) of the statutes is created to read:
AB831,7,2
22
706.01
(7r)
(c) For a parcel that contains a building, improvement, or fixture
23
and that consists of no land, by a description of the building, improvement, or
1
fixture on a form prescribed by the department of revenue and a legal description of
2
the land on which the building, improvement, or fixture is located.
AB831,19
3
Section
19
.
706.02 (1) (b) of the statutes is amended to read:
AB831,7,4
4
706.02
(1)
(b) Identifies the land
or real property described in s. 70.17 (3)
; and
AB831,20
5
Section
20
.
706.02 (1) (bm) of the statutes is created to read:
AB831,7,8
6
706.02
(1)
(bm) If a declaration of ownership has been recorded under s. 59.43
7
(1c) (w) or a conveyance has been recorded under s. 59.43 (1c) (wc), identifies the
8
building, improvement, or fixture.
AB831,21
9
Section
21
. Initial applicability.
AB831,7,12
10
(
1
)
Conveyances of buildings, improvements, or fixtures that consist
11
of no land.
The treatment of ss. 706.001 (1) and 706.02 (1) (b) and (bm) first
12
applies to transactions settled on the effective date of this subsection.
Down
Down
/2025/related/proposals/ab831
true
proposaltext
/2025/related/proposals/ab831
proposaltext/2025/REG/AB831
proposaltext/2025/REG/AB831
section
true
Menu
»
2025
»
Related Documents
»
Proposal Text
»
AB831: Bill Text
×
Details for
PDF view
Link
(Permanent link)
Bookmark this location
View toggle
Go to top of document
Search in this chapter
Search in this section
Search in this agency
Search in this chapter group
Search in this chapter
Search in this section
Cross references for section
Acts affecting this section
References to this
1970 Statutes Annotations
Appellate Court Citations
Administrative Code Index
Reference lines
Clear highlighting