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Property Taxpayers United for Fairness and Reform Since 1985
The WPT
NEWSLETTER
Wisconsin
Property
Taxpayers
incorporated
P.O. Box 1493
Madison, WI 53701
1-800-994-9784
www.WPTonline.org
A few thoughts to consider
Let’s Talk
What an amazing opportunity the
upcoming elections will provide Wisconsin property taxpayers with two of our
biggest property tax reform initiatives up
for elimination. The first reform gained
some momentum this spring when the
legislature used available surplus to increase state aid to technical colleges. Now
that the colleges are subjected to revenue
limits, these dollars can’t be spent but
will reduce your December property tax
by the amount of last year’s vocational
college obligation. We hope this was just
the start of complete elimination of the
vocational colleges from the property tax.
They don’t belong there. You’ll certainly
appreciate not seeing the vocational colleges on your December tax bill; let’s hope
we get used to it.
The second reform would end the personal property tax. While real property
consists of land and buildings, state law
defines personal property to include ”all
goods, wares, merchandise, chattels and
effects, of any nature or description,
having any real or marketable value,
and not included in real property. There
have been many changes to the law since
1836. Most everything has been eliminated except the tax on business personal
property. There are four basic principles
of fair and sound tax policy; simplicity,
transparency, neutrality and stability. There’s absolutely nothing simple,
transparent or neutral about the business
personal property tax. However, in order
to avoid a tax shift from commercial and
manufacturing properties, the state will
have to reimburse local governments for
the lost revenue or provide them other
options for collection. This one simple
fact remains; businesses should not be
taxed on the property they need to pos-
sess in order to earn a livelihood. Get the
money somewhere else.
I want to continue the election theme
by saying it gets harder every year to
discern between the fact and fiction of
all the political ads. I hesitate to say this
out of fear you may think I’m trying to
take away your right to free speech, but
I don’t believe we need to spend tens of
millions of dollars every election cycle in
propaganda advertising to exercise those
rights. I contend we lose sight of who the
candidates
really are,
and it doesn’t
matter what
your political
persuasion is.
We wonder
why the
American
public is
irritated with
the political
process, and why partisan bickering rules
the day. What’s there to wonder about?
They just spent 20 million dollars slinging mud and accusing the other of being
a disgusting human being. Not an easy
portrait to get over. It’s got to change!
The process is failing the people and causing harm to our great country.
With that in mind let me clarify some fiction with fact. You’ve seen the ad accusing Governor Walker of cutting millions
of dollars in school funding. The kids ask
why? It’s an annoying, but effective ad,
but is it true? Based on the numbers, the
Journal Sentinel Truth-O-Meter would
give it a Mostly False rating. Why, because when you examine the most recent
data the only year per student spending
declined in Wisconsin was 2012. If you
tabulate Governor Walker’s entire four
years in office, per student spending rose
3rd QUARTER 2014
In This Newsletter
1-2 Let’s Talk
2 General Election Information
2 Act now to ensure you can cast a ballot
November 4th
2-3 Issues and questions for Candidates
4 Frac sand mining draws citizen involvement
4-5 Implement of Husbandry (IoH) and Agriculture commercial motor vehicle new size and
weight information
6 Get to know us
over 6%. It’s not the level of per student
spending that’s the problem in Wisconsin, it’s how the schools are financed.
There’s no question the state’s share of
financing public education has declined
under Governor Walker, but spending on
schools has not. When you consider the
state’s share of public school funding is
less than 60%, whoever the people decide
to elect as
our next
Governor in
November,
restoring
66% state
financing of
public education will be
a top WPT
priority.
In closing
let me provide one more argument as
to why we need to reform Wisconsin’s
property tax system. You and I both live
in the same city. I actually live only 4
blocks down from you on the same street.
I live in a $125,000 home; you live in a
$250,000. What services did you receive
that I didn’t receive? You didn’t, we each
received the same services, but yet you
will pay twice the amount in taxes than
I will. I understand the need to have
progressivity built into a tax system, but
that’s what the income tax should do.
Once again thanks for supporting our
pursuit of fair taxation and fiscal responsibility. Happy voting, and bring your ID.
Oh by the way, one of our Business Member Reps Kathy Bean ran into Governor
Walker at a rally in Stevens Point and the
Governor thanked her for all
continued on page 2 u
2 WPT’s Newsletter 3rd Quarter 2014
u continued from page 1
of WPT’s efforts to reform Wisconsin’s
tax system. It’s always good to hear your
hard work is appreciated.
___________________________________
Know who your voting for
General Election
Information
On Tuesday, November 4, Wisconsin
will vote for the next United States Representatives, four state constitutional officers, 99 State Assembly representatives
and 17 State Senators. To find out who
will be on your ballot and where to contact them go to the State voters’ website:
MyVote.WI.gov. Ask your candidates
where they stand on the issues that
matter to you. Then vote on November 4
for the candidates of your choice.
___________________________________
Voter ID must dos for 2014 voters
Act Now to Ensure
You Can Cast a Ballot
November 4th
Like it or not, it appears that Wisconsin voters will be required to show
photographic identification to cast a
ballot on November 4th.
It’s estimated 300,000 registered
voters in Wisconsin do not have a form
of ID that will allow them to participate
in the upcoming elections. This means
many of you need to act now, to ensure
your voice is heard.
Here’s what you should do.
First, check your ID. Valid forms of
voter ID include a Wisconsin Department of Transportation-issued driver’s
license or an identification card (which
is available free upon request), a military
ID card issued directly by a branch of the
U.S. uniformed service, or a U.S. passport
book or card. Any of these IDs can be
used if they are unexpired or expired after
November 6, 2012. You can also present a naturalization certificate that was
issued less than two years before Election
Day, a valid driver’s license receipt or
ID card receipt issued by the Wisconsin
DOT, an ID card issued by a federally-recognized Indian tribe in Wisconsin, or a
voter ID card issued from a Wisconsin
accredited university or college. (Please
note, UW- Whitewater will begin issuing
free voter ID cards to students in need
of them soon.) If you have any of these
forms of ID, you’re ready to vote.
However, if you find you need a voter
ID, you’ll have to get to a Division of Motor Vehicles (DMV) office. That’s no easy
task, when you consider these centers
have very limited hours and locations.
There are no evening hours and only the
Milwaukee and Madison branches are
open on Saturdays. If you’re able to get
to Beloit, Janesville, or Elkhorn, services
are available Monday through Friday,
from 8:30 a.m. to 4:30 p.m. However, the
Fort Atkinson DMV center will only be
open three times between now and Election Day: on Thursday, September 25th,
Thursday, October 9th, and Thursday,
October 23rd from 8:15 a.m. to 4:30 p.m.
To get your free voter ID card at a DMV
center, you should bring documents
proving your citizenship, name and date
of birth, identity, residency, and social
security number. If you are missing
documentation – and obtaining copies
would cost you money – you can petition
the DMV for verification. Be warned,
though, the DMV says it will try to process these petitions within a week, but
note it could take even longer.
If this all seems complicated and burdensome to you, it’s because it is. There
is a real danger that thousands – maybe
even tens of thousands - of registered
voters will be disenfranchised. For more
information, you can visit the Government Accountability Board’s website:
www.gab.wi.gov. Please act now – get
that voter ID - to ensure your voice is
heard on November 4th.
___________________________________
Where does your Candidate stand?
Issues and Questions
for Candidates
With the election fast approaching, now
is the time to ask the candidates where they
stand on the critical issues they will face
in the next session. From transportation,
school funding, sluggish job growth, levy
limits and structural deficits to tax relief, the
next legislature is challenged on every side.
Transportation
Wisconsin faces a transportation
funding problem. Our transportation
systems, road and bridge repair rely
heavily on the gas tax and vehicle
registration fees. Both of these seem to
have little potential for growth. Gas tax
revenues are falling due to more efficient automobiles, electrics and hybrids
that use less gasoline. Past “borrowing”
from the supposedly dedicated transportation fund to finance general fund
operations instead of transportation
cost has left the state with significant borrowing expense. Shortages in
state transportation funds could force
Counties and Municipalities to increase
property tax support for street and
road maintenance and repair.
Transportation Fund Amendment
on Ballot
The Wisconsin Transportation Fund
Amendment, Question 1 is on the
November 4, 2014 ballot in Wisconsin
as a legislatively-referred constitutional
amendment. The measure would, upon
voter approval, require that revenues
generated by transportation fees and
taxes be deposited into the state’s
transportation fund. None of the revenues collected from transportation-related levies could be appropriated to
any program that is not directly
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WPT’s Newsletter 3rd Quarter 2014
u continued from page 2
administered by the Wisconsin Department of Transportation. Therefore,
the amendment would guarantee that
revenues from transportation-related
levies, such as the gas tax and vehicle
registration fee, would be allocated to
transportation-related projects.
The official ballot text reads as
follows:
Question 1: “Creation of a Transportation Fund. Shall section 9 (2) of article
IV and section 11 of article VIII of the
constitution be created to require that
revenues generated by use of the state
transportation system be deposited
into a transportation fund administered by a department of transportation for the exclusive purpose of funding Wisconsin’s transportation systems
and to prohibit any transfers or lapses
from this fund?”
Because it would prevent future
raids on the state’s transportation
funds and reduce pressure to increase
property tax funding for county and
municipal streets and roads, WPT
strongly supports adoption of this Constitutional Amendment.
Future Transportation Funding
WPT asks our members to consider
and weigh their candidates’ positions
on increasing transportation funding.
Some have suggested toll roads which
would require Constitutional Amendments and federal approval. Others
have suggested increasing gas taxes
and registration fees. As for spending,
it appears that if the state continues to
spend at 2013 levels the state would be
$2 billion short of the costs in the next
ten years. WPT suggests that members ask their candidates whether they
would increase the gas tax or registration fees, or reduce transportation
spending. Also WPT would ask them
if they support amending the constitution as in Question 1, above. If the
answer is none of the above, we would
ask them how they intend to balance
the costs of maintaining our transportation systems against our projected
transportation revenues.
School Financing
Under Act 10, state school aid was
cut to less than sixty percent per pupil
per year and under current law, school
districts have been allowed to increase
spending slightly less than one percent
per pupil per year. This has resulted in
significant stress particularly to small
rural school districts with lower property value per pupil than to districts
with higher values per student. There
is clearly a discrepancy between educational spending and support between
high value urban and low value rural
districts. WPT fought for and continues to support 2/3 state and 1/3 local
funding for K-12 education. We also
support the “Fair School Funding”
proposal from the DPI. We would ask
the candidates “What would you do
to equalize funding and opportunity
for rural pupils?” Secondly we would
as them “Would you vote to restore
2/3 state and 1/3 local funding for the
schools?”
3
are taxing personal properties. Second,
simply increasing the taxes on all other
properties. Third by increasing shared
revenues by the amount of personal
property taxes lost to the exemption.
WPT would ask the candidates: “Would
you vote to eliminate the personal
property Tax?” and “Would you vote to
increase shared revenue or eliminate
the exemption for all privately owned
real property?”
Technical College Funding
WPT testified on Technical College
funding before the special Legislative
Council study committee as follows:
The time has long passed when Wisconsin technical colleges were vocational
schools. They have since evolved into a
junior college system with transferable
credits. They are, like the University
Schools, institutions of higher learning
and should be financed as the University’s Institutions are; not with property
tax dollars but by tuition and state
general purpose revenues. WPT would
have our members ask their candidates:
“Would you vote to eliminate property taxes for Technical Colleges?” and
“Would you increase state aid to offset
the loss of property tax support?”
County and Local Levy Limits
The Wisconsin Taxpayers Alliance
said it best “the 2013-15 state budget
leaves both revenues shared with local
governments and strict levy limits
Personal Property Tax
unchanged. With aid stagnant and levy
WPT has worked for and supports
limits tight, municipalities and counties
elimination of the personal property
will have to continue operating with littax. This tax consumes more booktle or no revenue growth.” But as WPT
keeping and reporting costs than it
has pointed out, the taxpayers can, by
generates. Generally it only applies
referendum approve more if needed.
to business property in mostly maHere are the questions the Taxpayers
jor towns, cities and villages. There is
Alliance would ask and we agree we
currently a Legislative Council Comshould all ask: “Do you support levy
mittee, chaired by Rep. Duey Stroebel
limits? If not, what changes do you
considering the future of the personal
property tax. WPT testified before the think would be appropriate?” And,
“With rising fixed costs and slowed recommittee which has concluded its
public hearings. WPT recommends to- sources, municipal and county budgettal elimination of the personal property ing has become more challenging. How
might that financial burden be eased?”
tax. We have a number of recommenand “Would that increase state aid?”
dations for replacing that tax. First by
taxing all privately owned but currently
exempt property including high priced
retirement properties most of which
are located in the same districts that
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WPT’s Newsletter 3rd Quarter 2014 4
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___________________________________
A brief review of regulations for frac mining
Frac Sand Mining Draws
Citizen Involvement
The increased interest in sand mining
has created a number of concerns
and issues to local and state regulators.
This section provides a brief
review of the regulations pertinent to
non-metallic mining in Wisconsin
Planning and zoning at the local level – in
particular for counties and towns –
is the primary emphasis.
STATE LEVEL
DNR is the primary state agency regulating environmental impacts of sand
mining and processing plants. Companies
generally need to apply for and receive
three permits. Many non-metallic mines,
including sand mines, use water and
must receive a high-capacity well permit.
A high proportion of the water is recycled. Non-metallic mine owners or
operators need a stormwater permit to
manage both storm water and well
water from the processing and from the
site itself. Often a flocculant is used to
settle out suspended solids in the water.
Because of the nature of non-metallic
mining, the potential to generate dust
is ever present. Mines regularly water
their internal roads and sand/gravel piles
to decrease the amount of dust blown
around. To deal with fugitive dust and
truck exhaust, for examples, an air quality permit is required to assure ambient
air quality standards are met to protect
human health and the environment. As
part of the air management permit a
particulate monitor is required unless a
variance from the Department is granted. Monitors may be placed at the edges
of the mines. If a mining site is located
adjacent to wetlands or surface waters,
DNR water and wetland regulations may
need to be addressed. The DNR also will
conduct an endangered and threatened
species, and archaeological review on all
mine and processing facility sites.
LOCAL LEVEL
Local governments play an important
role in regulating non-metallic and sand
mining. One key role of counties is to
review and approve reclamation permits
and plans. Wisconsin Administrative
Code NR 135 – non-metallic mining operations – requires reclamation of non-metallic mining sites. Reclamation of sites
must comply with the standards set forth
in this administrative rule.
However, while this is a State administrative rule, in order to pursue non-metallic mining, a company/operator must
apply for and receive a permit from the
responsible unit of government in which
the mine operation is located. In addition,
the operator must submit a reclamation
plan that meets the minimum standards
set forth in NR 135 to the County in
which it will operate. Other tools used
by local governments are also important. These tools include comprehensive
plans, zoning ordinances, developer’s
agreements, road use agreements, and
moratoria.
CITIZEN ACTION
From the time the prospective owner/
operator applies for a local mining permit, local governments must notify and
involve citizen participation in reviewing
every aspect of the permitting process.
Citizen input includes appearing at hearings, contacting local officials forming action coalitions to assure that the mining
license includes reimbursement for road
usage and repairs, adequate funding for
reclamation, compensation for protection
of water and wetland and meets all of the
state standards.
___________________________________
Find your candidate and vote August 12
Implement of Husbandry
(IoH) and Agricultural
Commercial Motor Vehicle New Size and Weight
Information
Implement of Husbandry (IoH) Definition
1. A self-propelled or towed vehicle that is
manufactured, designed or reconstructed
to be used and that is exclusively used in
the conduct of agricultural operations. An
“implement of husbandry” may include
any of the following:
1. A farm tractor. (Referred to as Category A)
2. A self-propelled combine; a self-propelled forage harvester; self-propelled
fertilizer or pesticide application equipment but not including manure application equipment; towed tillage, planting,
and cultivation equipment and its towing
power unit; or another self-propelled vehicle that directly engages in harvesting
farm products, directly applies fertilizer,
spray, or seeds but not manure, or distributes feed to livestock. (Referred to as
Category B)
3. A farm wagon, farm trailer, manure
trailer, or trailer adapted to be towed by,
or to tow or pull, another implement of
husbandry. (Referred to as Category C)
1. A combination of vehicles in which
each vehicle in the vehicle combination is
an implement of husbandry as described
in subd. 1. or in which an implement
of husbandry described in subd. 1. c. is
towed by a farm truck, farm truck tractor,
or motor truck.
“Implement of husbandry” does not
include any of the following:
1. An agricultural commercial motor vehicle.
2. A vehicle that, notwithstanding s. 340.01 (8), is a commercial motor vehicle under 49 CFR 390.5
Agricultural Commercial Motor Vehicle (Ag CMV)
“Agricultural commercial motor vehi-
cle” (Ag CMV) means a commercial motor vehicle to which all of the following apply:
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WPT’s Newsletter 3rd Quarter 2014
radius of business or farm. Beyond these
dimensions, standard commercial (single
1.The vehicle is substantially designed or or annual) permits are required.
equipped, or materially altered from its original construction, for the purpose To operate at lengths greater than those
listed above, you may need to apply for an
of agricultural use.
2.The vehicle was designed and manufac- IoH/Ag CMV Permit from the maintaining authority for the roads on which you
tured primarily for highway use.
3.Unless the vehicle was manufactured are proposing to operate.
prior to 1970, the vehicle was manu- Weight
factured to meet federal motor vehicle
• New maximum IoH/Ag CMV weight safety standard certification label limits table applies. This allows for a requirements as specified in 49 CFR 567.
maximum single axle weight of 23,000 4.The vehicle is used exclusively in the pounds and a gross vehicle weight of conduct of agricultural operations.
92,000 pounds dependent on number 5.The vehicle is directly engaged in of axles and axle spacing.
harvesting farm products, directly applies o View the IoH/Ag CMV Maximum fertilizer, spray, or seeds to a farm field, or Weight Limits table for details.
distributes feed to live stock.
• No-Fee permit may be required if gross vehicle weight or axle weight is greater Width
than the IoH weight table.
No width limitations however additional
• All operators must abide by seasonal or lighting and marking requirements are
other special postings.
effective Nov. 1, 2015.
• IoH weight limits do not apply on Also applies for IoH being operated or
transported for delivery, service, or repair Interstate highways. §348.15 (9)(c)2.
by dealer or farmer within 75-mile radius (d)
•Exemptions
of business or farm.
o Empty potato harvester is exempt Height
from axle weight limit. Also ex-
No height limitations.
empt from Class B road postings.
Operator of IoH remains responsible for
o Category B is:
ensuring safe clearance of any overhead
Exempt from axle weight limits unless obstructions.
local road authority passes ordinance
Length
or resolution limiting self-propelled
Single vehicle
IoH axle weight.
60 feet
Exempt from gross vehicle weight and No-Fee permit may be required over 60
axle weight limits when operating befeet
tween fields and operated on the high way for a distance of 1/2 mile or less.
Two vehicle combination
Exempt from Class B road postings.
100 feet
o
IoH traveling for delivery, service,
No-Fee permit may be required over 100
repair by dealer or farmer within feet
75-mile radius of business or Three vehicle combination
farm is exempt from gross vehicle
No more than 100 feet with speed re weight and axle weight limits.
striction of 25 mph or less OR 70 feet at a Also exempt from Class B road postings.
speed greater than 25 mph.
To operate at weights greater than those
No-Fee permit may be required if exceed- listed above, you may need to apply for an
ing 100 feet in length.
IoH/Ag CMV Permit from the maintaining authority for the roads on which you
Towed units being drawn by a motor
are proposing to operate.
truck, truck tractor, or Ag CMV must
Other Changes
be empty. “Empty” means less than 20
Limits on hours of operation are elimipercent full.
nated.
Length limits also apply to IoH being opAs of Nov. 1, 2015:
erated or transported for delivery, service,
All vehicles exceeding 15-feet must have
repair by dealer or farmer within 75-mile
front and rear warning lights on and
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5
reflective material visible anytime on
highway, unless operating in daylight
with an escort vehicle and two orange or
red flags marking the outside edges.
All vehicles exceeding 22 feet must have
an escort vehicle with hazard flashers
activated. Escort is not required for incidental travel of 1/2 mile or less.
___________________________________
Members Question:
Do Sand Miners Pay for
Use of Roads?
The answer is that some do and
some don’t. Most Town licenses
require sand, gravel and other non-metallic mining operators to pay for costs
of road use up front before a single
truck hits the town roads. Here is the
language of the model Frac Sand Mining Ordinance:
Section 46.10. Financial Assurance
(1)Financial assurance shall be provided to the Town as a condition of license
approval in the amount necessary for
the following:
(a) Road repair. An amount nec essary for the repair and main-
tenance of Town Roads used
for truck traffic transporting
materials to or from the site.
(2)The form of financial assurance
made to the Town shall be that form
agreed to by the Town Board and may
include escrow accounts, irrevocable
letters of credit or other measures
agreed upon by the Town Board.
(3)In the event the Town determines
that the amount of financial assurance
must be increased to meet specific road
repair or water supply needs, or the
amount available has been utilized, the
Town shall notify the Operator of the
additional amount needed and the basis for the request. The Operator shall
have 30 days to provide the increased
amount.
This provision has been enforced in
most Town licensing agreements issued in recent years.
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Wisconsin Property Taxpayers, Inc.
P.O. Box 1493 • Madison, WI 53701
6 WPT’s Newsletter 3rd Quarter 2014
u continued from page 5
___________________________________
Meet WPT’s Member Representatives.
Get to Know Us
Doyle Spurgeon
My name is Doyle Spurgeon and I am an
Agricultural Member Representative for
WPT. I mainly work South Eastern and
Southern Counties. I am in my eighth
year with WPT.
Prior to joining
WPT, I was
in the Lawn
Maintenance
Industry in
both sales and
management
for 11 years.
I was raised on
a small family
farm near Ontario in Vernon County. I
am the oldest of a family of 8 children.
I remember the days of farming with
horses, milking by hand and using electric fences powered by battery. We also,
used kerosene lanterns because we didn’t
have electricity until I was 10 years old.
Those were the “good old days.” I also
remember when you cranked the car, you
actually used a crank. One of my favorite
things was carrying the 82 pound milk
cans and found out it was easier when
you carried two at a time.
When I am talking to WPT members I
am impressed by how loyal they are to
WPT. I believe that they are loyal to
us because they know that we are, also,
loyal to them. They know we have a long
record of keeping our promises to them.
After thousands of conversations with
farmers and other business owners, I have When time permits, my wife and I
concluded they are willing to take risks
enjoy attending our grandson’s sportthat most others won’t take.
ing events, boating on Green Lake and
When I am not working, I enjoy watching traveling with family
the Packers, driving and working on my
Pontiac Firebird.
My wife, Imelda, and I live in Belgium in
Ozaukee County.
I look forward to seeing you soon!
Terry Mulville
My name is
Terry Mulville.
I joined WPT
in July to serve
the business
community of
North Eastern
Wisconsin. I
bring to this position a varied
business background in finance, sales &
agricultural endeavors. After careers on
the Chicago Board Options Exchange,
the Chicago Board of Trade and grain
origination on the Illinois River, my
family relocated to the Green Lake area
where we currently reside.
I have B.S - Bus Adm (Accounting)
degree from Drake University and I
currently hold a Wisconsin Real Estate
sales license as well as health & life
insurance licenses.
Visit www.wptonline.org
... While you are there sign, up to
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Report!”
A great resource to stay up-to-date
on the current issues that affect you
and your farm or business. Or
Call us at 1-800-994-9784
with your questions and
concerns.
We always look
forward to hearing from you and
are here to help!
None of these accreditations are relevant now for the ownership and operation of a self-serve carwash my wife
and I own as well as our small cow/calf
operation.
WPT - Your Membership $$ At Work To Make You Money!