2010 ANNUAL CALENDAR OF BUSINESS ACTIVITIES by dbn14335

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									                    2010 ANNUAL CALENDAR
                    OF BUSINESS ACTIVITIES
                                 Local Government Services
                              Division of State & Local Finance
                              Wisconsin Department of Revenue

       CALENDAR ABBREVIATIONS

       BOR              =       Board of Review
       DNR              =       Dept. of Natural Resources
       DOA              =       Dept. of Administration
       DOR              =       Dept. of Revenue
       ERP              =       Expenditure Restraint Program
       MC               =       Maximum Credit
       MCV              =       Maximum Credit Value
       PMS              =       Payments for Municipal Services
       PP               =       Personal Property
       PILT             =       Payment In Lieu of Taxes
       SA, SpA          =       Special Assessments
       SC, SpC          =       Special Charges
       SOA              =       Statement of Assessment
       SOT              =       Statement of Taxes
       SR               =       Shared Revenues
       ST, SpT          =       Special Taxes
       TCDB             =       Technical College District Board
       TVC              =       Town, Village, or City

NOTE 1 - Weekend/Holiday Law Applies for events that by statute would fall on a Sunday,
      Holiday or Saturday (in some cases) – sec. 990.001 (b) and (c) Wis. Stats.

(b) If the last day within which an act is to be done or proceeding had or taken falls on a
Sunday or legal holiday the act may be done or the proceeding had or taken on the next
secular day.

(c) When the last day within which a proceeding is to be had or taken or an act done, which
consists of any payment to or the service upon or the filing with any officer, agent, agency,
department or division of the state or of any county, city, village, town, school district or
other subdivision of the state, of any money, return, statement, report, notice or other
document, falls on a Saturday and the duly established official office hours of such officer,
agent, agency, department or division to which such payment is to be made or upon which
such service is to be made or with which such return, statement, report, notice or other
document is required to be filed, do not include any office hours thereof on such Saturday,
said proceeding may be had or taken or such act may be done on the next succeeding day that
is not a Sunday or a legal holiday.
                                                     January 2010
    SUNDAY        MONDAY                   TUESDAY        WEDNESDAY        THURSDAY              FRIDAY             SATURDAY

                                                                                      1                             2

                                                                                            New Year’s Day
                                                                                           (State Offices Closed)

                                                                                      General Property Assessment
                                                                                      date (s. 70.10)

3            4                        5              6                7               8                             9
             Quarterly Hwy Aids
             Paid by DOT


10           11                       12             13               14              15                            16
                                                                                      January Tax Settlement on
                                                                                      or before 15th with Taxing
                                                                                      Jurisdictions [s. 74.23]

                                                                                      Financial Report Forms
                                                                                      mailed by DOR. (approx.
                                                                                      date)


17           18                       19             20               21              22                            23
                Martin Luther
              King Jr. Holiday
             (state offices closed)


24           25                       26             27               28              29                            30




31
                                                                February 2010
SUNDAY                 MONDAY                          TUESDAY               WEDNESDAY          THURSDAY                        FRIDAY                     SAT

         1                                        2                      3                 4                           5                              6

         Last day for Municipal Treasurer to      DOR to post            DOR to mail
         apply Lottery and First Dollar Credits   Lottery & Gaming,      Lottery and
         to tax bills DOA - PMS aid paid early    Credit late claim      Gaming, & First
         this month. (note 1)                     form on internet.      Dollar Credit
                                                  (approx. date)         Reimbursement
         First installment of taxes & full                               reports.
         payment of SA, SC, ST and PP due.        Beginning date for
         (note 1)                                 delinquent personal
                                                  property tax charge-
         DNR PILT stewardship payment due.        backs [s. 74.42(2)]
         First date for property owner to file
         Lottery Credit late claim with DOR


7        8                                        9                      10                11                          12                             13
                                                                                                                       DNR to distribute PILT         Assessor
                                                                                                                       stewardship payment on or      Exams
                                                                                                                       before Feb 15

14       15    President’s Day                    16                     17                18                          19                             20
                     (Federal Holiday)
                 DOR Furlough Day
                  (DOR Offices Closed)


21       22                                       23                     24                25     Last day for         26                             27
         Statutory date for completing tax                                                 municipalities to request   DOR produces and posts
         settlement with county & taxing                                                   payment for 2009            Final Major Class
         jurisdictions. Collections under s.                                               Lottery, School and         Comparison Report [s. 70.05]
         74.12 [s. 74.30], others [s. 74.25]                                               First Dollar Credits be     (approx. date)
                                                                                           directed to municipality
                                                                                           and not to the county.


28       Lottery Special Charges sent to DOR after settlement
                                                                   March 2010
    SUNDAY                  MONDAY                            TUESDAY            WEDNESDAY                         THURSDAY       FRIDAY   SATURDAY

              1                                          2              3                                      4              5            6
              Lottery & Gaming and First Dollar
              Credit Reimbursement Reports &
              County Data file due to DOR. [s. 79.10
              (1m)]

7             8                                          9              10                                     11             12           13



14            15                                         16             17                                     18             19           20
              County sends its share of taxes to State                  Lottery & Gaming Credit notice of
Daylight      [s. 74.30(1m)].                                           payment/settlement sent to clerks
Savings                                                                 and treasures, also posted to DOR
Time Begins   Deadline for County Treasurer to                          website. (approx date)
              furnish completed tax roll settlement
              sheets to DOR [s. 59.25 (3) (e)]

              Exempt Property Report for property
              used in trade/business due to clerk
              (March 15, s. 70.339)


21            22                                         23             24                                     25             26           27
              Lottery & Gaming Credit paid by DOR
              (4th Monday, s. 79.10)




28            29                                         30             31
              End of month, DOR sends ERP budget                        Deadline for filing Financial Report
              worksheets to Clerks of eligible TVCs.                    Form – 2,500 or less population.

                                                                        Property owners file tax exempt
                                                                        report w/municipality by March 31
                                                                        (even numbered years only) [s.
                                                                        70.337]
                                                                            April 2010
SUNDAY                    MONDAY                         TUESDAY                   WEDNESDAY                  THURSDAY                        FRIDAY   SATURDAY

Mfg full value rolls sent to clerks from April through June. Clerks should review for correct        1                                   2             3
taxation district and taxing jurisdiction identification. Mfg assessment notices sent to taxpayers   Deadline to charge back
[70.995(8) (b)1].                                                                                    uncollected 2009 PP taxes to
                                                                                                     taxing jurisdiction [s. 74.42(1)]

                                                                                                     Exempt computer report
                                                                                                     available on-line for assessor
                                                                                                     input.


4              5                                    6                         7                      8                                   9             10
Easter
               Quarterly Hwy Aids Paid by
               DOT (Except Counties)


11             12                                   13                        14                     15                                  16            17
                                                    Town Annual                                      Deadline to settle Lottery &
                                                    Meeting 2nd Tues in                              Gaming Credit with taxing
                                                    April (or within 10                              jurisdictions.
                                                    days). [s. 60.11(2)]

18             19                                   20                        21                     22                                  23            24
               DNR payment date for PILT
               (Non-Stewardship payment)



25             26                                   27                        28                     29                                  30

                                                                                                     DOR to mail preprinted
                                                                                                     Statement of Assessment
                                                                                                     (approx. date)
                                                                        May 2010
SUNDAY                         MONDAY                              TUESDAY       WEDNESDAY               THURSDAY                   FRIDAY           SATURDAY

On or before May 1, Municipal and TID Computer Exemption Report due by local assessor to DOR (electronic only) [s. 79.095(2)(a)].                    1



2            3                                                 4                5                    6                   7                           8
             Local assessor to deliver completed assessment
             roll to clerk by 1st Monday in May                                                                                                      Assessor Exam

             Deadline for Financial Reports 2,500 or more
             Population. [s. 86.303 (5) (d)]

             ERP Budget Worksheet due. [Tax 19.04 (3)]



9            10                                                11               12                   13                  14                          15
             Board of Review to convene within 30 days,
             beginning with 2nd Monday in May [s. 70.47]


16           17                                                18               19                   20                  21                          22
             Extended deadline for Financial Report Forms.
             [s. 86.303 (5) (c) & (d)]

             Expenditures for Emergency Services
             Worksheet due to DOR

             Deadline for local committee on liquor licenses
             to act on applications.

23           24                                                25               26                   27                  28                          29
                                                                                                                         2% fire dues usually paid
                                                                                                                         end of May or 1st week of
                                                                                                                         June (before Aug 1 by
                                                                                                                         statute)
                                                                                                                              DOR Furlough Day
                                                                                                                             (DOR Offices Closed)

30           31             Memorial Day                       End of Month – 2009 SOT “Playback” sent to district clerks.
                          (State Offices Closed)
                                                             June 2010
SUNDAY              MONDAY                         TUESDAY        WEDNESDAY               THURSDAY        FRIDAY       SATURDAY

                                              1              2                       3               4             5




6        7                                    8              9                       10              11            12




13       14                                   15             16                      17              18            19
         Statement of Assessment (SOA)
         due to DOR by 2nd Monday of
         June (after completion of BOR) [s.
         70.53].

         Assessor Final TID and Municipal
         Reports (including Net New
         Construction) Due to DOR [s.
         73.03(5)]



20       21                                   22             23                      24              25            26




27       28                                   29             30
                                                             Expiration date of
                                                             Operators, Cigarette,
                                                             Liquor & Malt
                                                             Beverage Licenses.
                                                                 July 2010
     SUNDAY              MONDAY                    TUESDA   WEDNESDAY           THURSDAY                  FRIDAY       SAT

                                                                        1                            2             3
                                                                        Tavern owners must be in
                                                                        possession of Cigarette &
                                                                        Tavern Licenses.

                                                                        Deadline for municipal
                                                                        Summary of Tax Exemption
                                                                        Reports to DOR (even years
                                                                        only) [s. 70.337(2)]

4              5                                   6        7           8                            9             10
Independence   Quarterly Hwy Aids Paid by
    Day        DOT


11             12                                  13       14          15                           16            17



18             19                                  20       21          22                           23            24
               DOR send payment notice for
               Exempt Computer Aid, Shared
               Revenue, ERP, First Dollar and
               School Levy Credits to local
               Clerks and Treasurers.

25             26                                  27       28          29                           30            31
                                                                        On or before August 1
               Exempt Computer Aid paid. [s.                            preliminary population
               79.095(4)]                                               estimates by DOA
               100% ERP and 15% Shared                                  2% Fire Dues paid on or
               Revenue paid.                                            before August 1 to TVC
               School Levy Credit paid. [s.
               79.10 (7m) (c) 1]

               First Dollar Credit Paid [s.79.10
               (7m)]
                                                            August 2010
    SUNDAY           MONDAY                       TUESDAY    WEDNESDAY       THURSDAY                FRIDAY                         SATURDAY

1            2                               3               4           5              6                                       7
             Final day for 2nd Property
             Tax payment (if 2
             installments). (note 1)

             Deadline for Tax 16 Audit
             Financial Reports (CAFR)
             25,000 or more population,
             municipalities and counties.
             [s. 86.303(5)] (note1)

8            9                               10              11          12             13                                      14

                                                                                                                                Assessor Exam


15           16                              17              18          19             20                                      21
             Local Treasurer must settle                                                County Treasurer settlement with
             School Levy and First                                                      taxing jurisdictions (to include
             Dollar Credits with County                                                 Lottery & Gaming, School Levy and
             Treasurer by Aug 15th.                                                     First Dollar Credits) with each
             (Note 1)                                                                   taxing jurisdiction [s. 74.29 & 79.10
                                                                                        (7m)]
             DOR certifies 2010
             Equalized Value of TVC
             and County [s. 70.57(1) (a)].

22           23                              24              25          26             27                                      28
             4th Monday – State tax is
             computed by DNR and
             certified to County Clerk


29           30                              31
                                                      September 2010
    SUNDAY        MONDAY                    TUESDAY          WEDNESDAY                       THURSDAY            FRIDAY                   SATURDAY

                                                      1                                 2               3                             4
                                                      DOR to provide County Tax
                                                      Levy Rate Limit form to
                                                      Counties by Sept 1. [Tax
                                                      21.04]

                                                      TID certified values sent to
                                                      overlying taxing jurisdictions.


5            6                         7              8                                 9               10                            11
                   Labor Day
             (State Offices Closed)



12           13                        14             15                                16              17                            18
             2010 revised estimate                                                                      Levy Limit Worksheets will
             and 2011 original                                                                          be sent to TVCs and
             estimate notices sent                                                                      Counties. (approx. date)
             to local clerk for both
             Shared Revenues &
             ERP


19           20                        21             22                                23              24                            25




26           27                        28             29                                30              DOR to certify school district equalized values
                                                                                                        to DPI on or before Oct 1. [s. 121.06]
                                                                    October 2010
    SUN           MONDAY                   TUESDAY         WEDNESDAY               THURSDAY                                  FRIDAY                                  SAT

                                                                                                    1                                                            2
                                                                                                    Deadline for clerk to submit Inquiry for chargeback (Form
                                                                                                    PC-201) to DOR [s. 74.41(1)]

                                                                                                    DOR sends Exempt Computer Value & Worksheet.

                                                                                                    State Trust Fund Loan notice mailed.

                                                                                                    Lottery and Gaming Credit Late Claims must be received
                                                                                                    by DOR


3         4                               5               6                    7                    8                                                            9
          Quarterly Hwy Aids paid by
          DOT.

10        11                              12              13                   14                   15                                                           16
                 Columbus Day                                                                       Notice of delinquent water & sewer bills sent to property
                (Federal Holiday)                                                                   owners.

          DOR Furlough Day (DOR                                                                     Levy Limit worksheets sent to TVC and Counties. (approx.
                  Offices Closed)                                                                   date)

17        18                              19              20                   21                   22 Mid to late October - Special District equalized value    23
                                                                                                    certification mailed to Special District clerks.

24        25                              26              27                   28                   29                                                           30
                                                                                                    ERP budget limit notice sent only to TVC municipalities
                                                                                                    with tax rate above 5 mills.

                                                                                                    On or before Nov 1st, Special Districts to certify Levy to
                                                                                                    TVC. TCBD certifies tax levy.


31        Mfg Equated Real & Personal Property assessment rolls & Final SOA sent to clerks in Mid-October through December [s. 79.995(8)(e)]

          On or before November 1st: Statistical Reports posted to internet {s. 73.06] and Major Class Compliance letters mailed [s. 70.05]

          Apportionment Sheets Mailed Early November
                                                                  November 2010
SUNDAY                     MONDAY                       TUESDAY           WEDNESDAY                   THURSDAY                    FRIDAY                SATURDAY

               1                                        2         3                                  4                  5                               6
               Early Nov, Tax Increment                                                                                 By Nov 6th School District to
               Worksheet posted to DOR website.                   Lottery special charges & non-                        Certify School District tax
                                                                  primary resident reports sent to                      levy to municipal clerk [s.
               In November, Special District                      county treasurers.                                    120.12(3)]
               Boards conduct budget hearings
               (and special town meetings) to set
               levy. City Council to set levy.

7              8                                        9         10                                 11                 12                              13
Daylight       Shared Revenue payment notices                                                        Veteran’s Day                                      Assessor
Savings Time   sent to local clerk and treasurer.                                                       (Federal                                        Exam
Ends
                                                                                                        Holiday)


14             15                                       16        17                                 18                 19                              20
               3rd Monday – Final Shared Revenue
               payment to TVC and counties.

               DOR certifies 74.41 charge-backs to
               TVCs and all taxing jurisdictions [s.
               74.41(3)]


21             22                                       23        24                                 25                 26                              27

               Max Credit Value and Max Credit                    School Levy Tax Credit amount       Thanksgiving           DOR Furlough Day
               amount for Lottery and First Dollar                sent to local clerks. (approx.       (State Office          (DOR Offices Closed)
               Credits sent to local clerks. (approx.             date)                                   Closed)
               date)


28             29                                       30        Final SOA and Equated Mfg roll distributed through December

               DOR to mail preprinted Statement                   DOR provides assessment ratio for Estimated Fair Market Value on Final SOA
               of Tax (SOT) (approx. date)
                                                                  Before December 1, notices for School Levy Tax Credit, Lottery and Gaming Credit and First Dollar
                                                                  Credit sent to local clerks and posted to DOR website.
                                                               December 2010
    SUNDAY             MONDAY                        TUESDAY             WEDNESDAY                       THURSDAY              FRIDAY                  SAT

                                                                 1                                   2              3                             4


5            6                                  7                8                                   9              10                            11
                                                                                                                    Lottery and Gaming Credit
                                                                 Tax district clerks deliver tax                    Mobile/Manufactured
                                                                 roll to treasurer by Dec 8th &                     Home publication posted
                                                                 tax collection begins. [s. 74.03]                  to DOR website (approx.
                                                                                                                    date)


12           13                                 14               15                                  16             17                            18
                                                                 Village Board to establish tax
                                                                 levy on or before Dec 15.

                                                                 County Tax Levy Rate & TVC
                                                                 Levy Limit worksheets due to
                                                                 DOR [Tax 21.04]



19           20                                 21               22                                  23             24                            25
             Tax district clerks deliver roll
             to treasurers if refund excess                                                                                 Christmas Eve         Christmas
             escrow amount in 15 working                                                                                 State Offices Closed)      Day
             days by 3rd Monday.
             [s. 74.03(2)]

             SOT due to DOR from tax
             district clerks [s. 69.61]


26           27                                 28               29                                  30             31
             End of month – January                                                                                        New Year’s Eve
             Settlement Sheets sent to TVC                                                                               (State Offices Closed)
             treasurers.                                                                                                 End of fiscal year for
                                                                                                                             county & TVC

								
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