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SB 813·WI·senate

Relating to: recording and taxation of real property containing a building, improvement, or fixture and consisting of no land. (FE)

Reported by CommitteeFiled Jan 2, 2026
Sponsor: Felzkowski
Latest Action

Failed to pass pursuant to Senate Joint Resolution 1

Jan 2, 2026

Summary

The bill creates a new filing system for ownership interests in structures that sit on land owned by someone else and allows counties to levy a charge to cover recording fees. It also lets assessors create separate tax parcels for those structures and tax them as real property. This changes how such assets are recorded, identified, and taxed in Wisconsin.

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