Section 12.50. Exempt solar and wind energy systems.

 

(1)   Applicability. The general property tax exemption applies whether the solar and wind energy systems are deemed personal property or are so affixed to the realty as to be classified as real estate.

(2)   Claims for exemption, procedure. Upon certification by the department of commerce the owner of the solar and wind energy system shall submit a claim for exemption on forms prescribed by the department of revenue to the assessor for the taxation district in which the system is located.

(3)   When valid. An exemption shall become effective when both of the following conditions are met:

(a) The certification under s. 101.57 (4) , Stats., shall be effective prior to the January 1 assessment date for which the exemption is claimed.

(b) The claim for exemption shall be submitted to the assessor no later than the March 1 immediately following the assessment date for which the exemption is claimed.

History: Emerg. cr. eff. 12-31-80; cr. Register, May, 1981, No. 305 , eff. 6-1-81; corrections in (1) and (2) made under s. 13.93 (2m) (b) 6., Stats. Register November 2002 No. 563 ; CR 13-036 : am. (1), (3) (b), r. (4) Register December 2013 No. 696 , eff. 1-1-14.

Note

1985 Wis. Act 120 repealed s. 16.957 (4), Stats., as renumbered from s. 101.57 (4) by 1983 Wis. Act 27 . Microsoft Windows NT 6.1.7601 Service Pack 1 This section interprets s. 70.111 (18) , Stats. Microsoft Windows NT 6.1.7601 Service Pack 1