Municipal Permit Fee and Lottery and Gaming Credit for ...

Guide to Calculating/Distributing Monthly Municipal Permit Fees -Lottery & Gaming Credit (for Manufactured/Mobile Homes) - Prop 076Steps for Calculation and DistributionUse 2013 tax rates, level of assessment, and Lottery and Gaming Credit valueStep 1 - Complete Section C of the Manufactured/Mobile Home Statement of Monthly Municipal Permit Fee.“On January 1, the assessor shall determine the total fair market value of each manufactured or mobile home in thetaxation district subject to the monthly municipal permit fee.” (Sec. 66.0435(3)(c)1.a, Wis. Stats.) The Assessor mustcomplete the form in January. Also, as soon as an assessor receives notice of an addition of a unit to a community,the assessor shall determine its fair market value and notify the clerk of that determination.Step 2 - Calculate the Lottery and Gaming Credit for each individual manufactured or mobile home monthlymunicipal permit fee.The calculation can be computed using the steps outlined on Page 8 – Lottery and Gaming Credit CalculationForm. This credit will be deducted on line 10 of the Manufactured/Mobile Home Statement (PA‐118).Step 3 -Sum total lottery credits applied on each qualified manufactured/mobile home and count the number of qualifiedmanufactured/mobile homes used as primary residences that received Lottery and Gaming Credit on page 12. Thisis now an e‐file form available on our website at revenue.wi.gov• Select Forms• Under Government Section, select County. Form LC‐664 will be available after February 1.Step 4 -Compute the distribution of Manufactured/Mobile Home Municipal Permit Fees for both the collections & Lotteryand Gaming Credit.If you have questions, contact:Mail – Wisconsin Department of RevenueLocal Government Services Bureau MS 6‐97PO Box 8971Madison WI 53708-8971Phone – Lynn Oldenburg (608) 266-0772Deb Werner-Kelln (608) 266-9457Fax – (608) 264-6887Email – lgs@revenue.wi.govBack to table of contents3

Guide to Calculating/Distributing Monthly Municipal Permit Fees -Lottery & Gaming Credit (for Manufactured/Mobile Homes) - Prop 076Lottery & Gaming Credit Claim ApplicationFormLC-220Manufactured / Mobile Home Municipal PermitWisconsin Lottery and Gaming Credit Application 2014If you are an owner of a manufactured/mobile home (unit) subject to a monthly municipal permit fee, you mayqualify for a Lottery and Gaming Credit which will reduce monthly municipal fees for 2014.If you were the owner of the unit described below on January 1, 2014 AND you use the property as your primaryresidence, you may claim the Lottery and Gaming Credit on your monthly municipal permit fee by completingand signing this application. Do not claim the credit if the unit is not your primary residence. You can have onlyone primary residence. You cannot claim the credit on business property, rental units, land, garages or otherproperties that are not your primary residence. A non-Wisconsin resident cannot claim this credit.To claim the credit, you must submit this completed form to your Municipal Treasurer on or beforeJanuary 31, 2014. Your Municipal Treasurer will calculate the monthly credit and deduct it from your monthlymunicipal permit fee.If you do not qualify for the credit, do not return this form.Address of unitLot / Account numberTownVillageCityCounty of}I attest, under penalty of law, that as of January 1, 2014, I am the owner of the unit described above and that I use itas my primary residence. I understand that I must notify the municipal treasurer within 30 days of the date on whichI no longer use the property as my primary residence.Claimant’s name (please print)Email addressSignature Phone number Date( )For additional information on the Lottery and Gaming Credit, contact your Municipal Treasurer or the WisconsinDepartment of Revenue at (608) 266-0772 or lgs@revenue.wi.gov.For Use By Taxation District Treasurer Only1. Net fair market value of unit (not to exceed $10,900) ........ (1)2. Equalized value school tax rate of district where unit is located (2)3. Lottery credit (1) x (2) ............................... (3)4. Monthly credit deduction (3) ÷ 12 months ................LC-220 (R. 12-13)Wisconsin Department of RevenueBack to table of contents4

Guide to Calculating/Distributing Monthly Municipal Permit Fees -Lottery & Gaming Credit (for Manufactured/Mobile Homes) - Prop 076Lottery Credit Calculation Notice2013Back to table of contents5

Guide to Calculating/Distributing Monthly Municipal Permit Fees -Lottery & Gaming Credit (for Manufactured/Mobile Homes) - Prop 076Manufactured and Mobile Home Statement of Monthly Municipal Permit FeeMANUFACTURED & MOBILE HOME STATEMENT OFMONTHLY MUNICIPAL PERMIT FEEINSTRUCTIONSMANUFACTURED & MOBILE HOME COMMUNITY OPERATOR (or owner of land if manufactured or mobile homesubject to fee is located outside of community): Complete Section A with manufactured or mobile home owner. Submit induplicate to your local Assessor within 5 days of the arrival of each unit.ASSESSOR: Complete Section B. Determine the fair market value of the manufactured or mobile home. (Use PA-117,Manufactured & Mobile Home Valuation Worksheet). NOTE: Exempt furnishings must be subtracted from the fair marketvalue if included in that figure. Submit form to local Clerk for computation of municipal permit fee.CLERK: Complete Section C.TO BECOMPLETEDBYCOMMUNITYOPERATORANDMANUFAC-TURED ORMOBILEHOMEOWNERASSESSORAssessorentersfrom aboveLine 3CLERKPA-118 (R. 1-12)SECTION ATAXATION DISTRICT SCHOOL DISTRICT COUNTYNAME OF MANUFACTURED OR MOBILE HOME OWNER100 3150 01 I. M. OwnerNAME OF COMMUNITYADDRESS OF MANUFACTURED OR MOBILE HOMESugar Maple Park 200 Sugar Maple Blvd, Badger WI 54825COMMUNITY ADDRESSARRIVAL DATE OWNER PERMANENT ADDRESS1001 Elm DriveBadger WI 5482512-1-2000 Same as aboveMANUFACTURED OR MOBILE HOME DESCRIPTIONMANUFACTURER’S NAMEMODEL OR POPULAR NAMESERIAL NUMBERYR OF MANUFACTURE PURCHASE YEAR PURCHASE PRICEPURCHASED AS WHERE PURCHASED1999 1999 30,000NEW USEDDO YOU HAVE LICENSE NO. (If applicable) WIDTH LENGTH WEIGHT COLORBILL OF SALE TITLEFT. FT.NO. OF ROOMSDOES THE UNIT HAVEBATHS BDRMSSKIRTINGFIREPLACEPORCHAIR CONDITIONING WASHERPATIOTOTAL ROOMSDISHWASHERDRYERCARPORTPLEASESIGN HERESIGNATURE OF UNIT OWNER1. Total Fair Market Value $2. Exempt Furnishings – $3. NET FAIR MARKET VALUE $(Subtract line 2 from line 1)SECTION B – VALUATION24,0004,00020,000DATE VIEWED OR INSPECTEDSIGNATURE OF ASSESSORSECTION C – COMPUTATION OF MUNICIPAL PERMIT FEEThe first monthly fee4. Net Fair Market Value (from line 3 above) ........... $ 20,000covers the month of5. % Level of Local Assessment .................. Tax Bill x98.90 January(established for preceding January 1 assessment)(Enter month)6. Value for Fee Computation (multiply line 4 by line 5) ... $ 19,780and is due on or7. Net Tax Rate (after state tax credit)before the 10th day of(established for preceding January 1 assessment) .. x .017243February8. Annual Fee (multiply line 6 by line 7) ............... $ 341.06(Enter the following month)9. Gross Monthly Fee (divide line 8 by 12 months) ...... $ 28.42The monthly fee is due10. Lottery Credit (if applicable) .................... LC Claim Form – $ 10.09 on or before the 10thday of each month11. Net Monthly Fee (subtract line 10 from line 9) ........ $ 18.33thereafter.Tax BillDATENO. OF AXLESSFSFSFWisconsin Department of RevenueProp 076 (R. 12-13) pgs. 6-7 PDF used as clipart inserts for redesigned publicationBack to table of contents6

Prop 076 (R. 12-13) pgs. 8-11 PDF used as clipart inserts for redesigned publicationGuide to Calculating/Distributing Monthly Municipal Permit Fees -Lottery & Gaming Credit (for Manufactured/Mobile Homes) - Prop 076Lottery and Gaming Credit CalculationLottery and Gaming Credit CalculationInstructions for calculating the Lottery and Gaming Credit for Monthly Municipality Permit FeesStep 1 Compare the NET FAIR MARKETVALUE on PA-118, line 3,SECTION B - VALUATION tothe Maximum Credit Value. Thelower of these two amounts is theCREDIT VALUE.Example:$ 20,000 $ 10,900Net FairMarket ValueOR $ 10,900 =MaximumCredit ValueCREDIT VALUEStep 2 Multiply the Equalized Value SchoolTax Rate on the Lottery CreditCalculation Notice (Page 5) by theCREDIT VALUE from Step 1 above.$ 10,900 X .011107969 = $ 121.08CREDIT VALUE Equalized Value Lottery CreditSchool Tax RateStep 3 Calculate the monthlyfee for Line 10 ofSection C - COMPUTATION OFMONTHLY MUNICIPALITY PERMITFEES (Page 6) on PA-118.$ 121.08 ÷ 12 = $ 10.09Lottery Credit(from Step 2)MONTHLYLottery CreditCalculate MONTHLY Lottery CreditStep 1Net FairMarket ValueOR $ 10,900 =MaximumCredit ValueCREDIT VALUEStep 2CREDIT VALUEX =Equalized ValueSchool Tax RateLottery CreditStep 3Lottery Credit(from Step 2)÷ 12 =MONTHLYLottery CreditBack to table of contents8

Guide to Calculating/Distributing Monthly Municipal Permit Fees -Lottery & Gaming Credit (for Manufactured/Mobile Homes) - Prop 076Instructions for Monthly Municipality Permit Fee DistributionInstructions for Monthly Municipality Permit Fee DistributionStep 1 Determine proportionate share (ratio)for school district(s).Use a tax bill (page 7) for the sameschool district where the manufactured/mobile home community is located.School District Tax+ =School LevyTax Credit+ =Gross School TaxTotal TaxSchool LevyTax CreditTotal Gross Tax÷ =Gross School Tax Total Gross Tax School’s Ratio(share of fee)Step 2 Determine community operatorreimbursementSec. 66.0435(3m), Wis. Stats.If municipal ordinance requires thatmonthly municipal permit fee collectionsbe made by the community operator, thecommunity operator may deduct 2% ofthe total collections for administration.This should be subtracted prior topayment to the municipality.Total collectionsTotal collections.02X =- =Amount to beretained bycommunity operatorAmount to beretained bycommunity operatorPayment tomunicipalityStep 3 Determine municipality administrationcost retainedSec. 66.0435(8), Wis. Stats.Multiply the Gross Monthly MunicipalPermit Fee collected (before communityoperator reimbursement) by 10% tocover the cost of administration.Total monthlycollections(before communityoperator fee).10X =Cost foradministration tobe retained bymunicipalityStep 4 Determine amount to be shared withschool district.Multiply Monthly Municipal Permit Feecollections, less community operatorfees (if applicable), less municipaladministration costs retained, byschool’s ratio. Pay to school by April 15,2014.Total monthlycollections(before communityoperator fee)=Amount to beshared- -Operator fee(Step 2)X =School’s ratioCost ofadministration(Step 3)$ to school=Amount to beshared withschool district- =$ to school Balance formunicipalityProp 076 (R. 12-13) pgs. 8-11 PDF used as clipart inserts for redesigned publicationBack to table of contents10

Guide to Calculating/Distributing Monthly Municipal Permit Fees -Lottery & Gaming Credit (for Manufactured/Mobile Homes) - Prop 076Instructions for MHPF Lottery Credit DistributionInstructions for MHPF Lottery Credit DistributionEXAMPLE 2Step 1 Determine proportionate share (ratio)for school district(s).Use a tax bill (page 7) for the sameschool district where the manufactured/mobile home community is located.$ 1,188.45 + $ 185.01 = $ 1,373.46School District TaxSchool LevyGross School TaxTax Credit$ 1,890.38 + $ 185.01 = $ 2,075.39Total TaxSchool LevyTax CreditTotal Gross Tax$ 1,373.46 ÷ $ 2,075.39 = 0.6618Gross School Tax Total Gross TaxSchool’s Ratio(share of fee)Step 2 Determine amount to be shared withschool district.Enter the Lottery and Gaming Creditamount to be shared with the schooldistrict from the “Notice of Lottery CreditPayment Manufactured/Mobile HomesMonthly Municipal Permit Fees Only,”page 13.$ 315.00Amount to besharedX0.6618 = $ 208.47School’s ratio$ to school$ 315.00 - $ 208.47 = $ 106.53Amount to beshared withschool district$ to schoolBalance formunicipalityStep 1 Determine proportionate share (ratio)for school district(s).Use a tax bill (page 7) for the sameschool district where the manufactured/mobile home community is located.School District TaxTotal Tax++School LevyTax CreditSchool LevyTax Credit==Gross School TaxTotal Gross TaxGross School Tax÷Total Gross Tax=School’s Ratio(share of fee)Step 2 Determine amount to be shared withschool district.Enter the Lottery and Gaming Creditamount to be shared with the schooldistrict from the “Notice of Lottery CreditPayment Manufactured/Mobile HomesMonthly Municipal Permit Fees Only,”page 13.Amount to besharedAmount to beshared withschool districtX-School’s ratio$ to school==$ to schoolBalance formunicipalityProp 076 (R. 12-13) pgs. 8-11 PDF used as clipart inserts for redesigned publicationBack to table of contents11

Guide to Calculating/Distributing Monthly Municipal Permit Fees -Lottery & Gaming Credit (for Manufactured/Mobile Homes) - Prop 076Form LC-664: Manufactured/Mobile Home Lottery and Gaming Credit ReportBack to table of contents12

Guide to Calculating/Distributing Monthly Municipal Permit Fees -Lottery & Gaming Credit (for Manufactured/Mobile Homes) - Prop 076Notice of Lottery and Gaming Credit PaymentNotice of Lottery & Gaming Credit PaymentLottery Credit Payment Notice & Calculation Form for Manufacture & Mobile Home Permit FeesState of Wisconsin • DEPARTMENT OF REVENUEDIVISION OF STATE AND LOCAL FINANCE • BUREAU OF LOCAL GOVERNMENT SERVICES • 2135 RIMROCK RD • MADISON WIMarch 21, 2014Notice of Lottery Credit PaymentManufactured/Mobile Home Permit Fees OnlyADDRESS MAIL TO:Mail Stop 6-97PO Box 8971Madison WI 53708-8971FAX (608) 264-6887JANE DOEVILLAGE OF BADGERPO BOX 6890BADGER WI 58425Co. Mun. Code 01100County of AMERICAVILLAGE OF BADGERDear Jane,Your municipality will receive a Lottery and Gaming Credit payment on March 24, 2014. Thepayment will be in the amount of $350.00.Payments will be made by ACH or investment pool to those municipalities set up to do so.The distribution of the Lottery and Gaming Credit claimed on manufactured/mobile home permitfees is to be allocated in the same manner as the actual fees. Therefore, the distribution offees as provided in sec. 66.0435(8), Wis. Stats., should be used to prorate the Lottery Crediton manufactured/mobile home permit fees. We have calculated the 10% cost of administrationretained by the municipality. You should distribute $315.00 using the ratio of the school tax tototal tax levy.Total Manufactured/Mobile Home Permit Fee Lottery Credit $ 350.00Cost of Administration (10%) (deduct) - 35.00Lottery Credit to be distributed $ 315.00Pay to School by April 15, 2014.Back to table of contentsProp 076 (R. 12-13) pg. 13 PDF used as clipart inserts for redesigned publication13

Guide to Calculating/Distributing Monthly Municipal Permit Fees -Lottery & Gaming Credit (for Manufactured/Mobile Homes) - Prop 076Late Manufactured/Mobile Home Municipal FeeFormLC-320Late Manufactured / Mobile Home Municipal PermitWisconsin Lottery and Gaming Credit Application 2014If you are an owner of a manufactured/mobile homes (unit) subject to a monthly municipal permit fee you mayqualify for a Lottery and Gaming Credit which will reduce monthly municipal fees for 2014.If you were the owner of the unit described below on January 1, 2014 AND you use the property as your primaryresidence, you may claim the Lottery and Gaming Credit on your monthly municipal permit fee by completingthis application. Do not claim the credit if the unit is not your primary residence. You can have only one primaryresidence. You cannot claim the credit on business property, rental units, land, garages or other properties thatare not your primary residence. A non-Wisconsin resident cannot claim this credit.Lot/Account numberAddress of unitTownVillageCityCounty of}School district nameNet fair market value(Form PA-118, municipal clerk)I attest, under penalty of law, that as of January 1, 2014, I am the owner of the unit described above and that I use itas my primary residence. I understand that I must notify the municipal treasurer within 30 days of the date on whichI no longer use the property as my primary residence.Claimant’s name (please print)Email addressSignature Phone number Date( )You must submit this application to the Wisconsin Department of Revenue (DOR) by October 1, 2014.Mail:Wisconsin Department of RevenueLocal Government Services Bureau 6-97PO Box 8971Madison WI 53708-8971Fax: (608) 264-6887Email: lgs@revenue.wi.govFor additional information on the Lottery and Gaming Credit, contact your Muncipal Treasurer or DOR at(608) 266-0772 or lgs@revenue.wi.gov.For Use By Department of Revenue Only1. Net fair market value of unit (not to exceed $10,900) ........ (1)2. Equalized value school tax rate of district where unit is located (2)3. Lottery credit (1) x (2) ............................... (3)4. Monthly credit deduction (3) ÷ 12 months ................LC-320 (R. 12-13)Wisconsin Department of RevenueBack to table of contents14