Wisconsin Department of Revenue

Last updated
Wisconsin Department of Revenue
Seal of Wisconsin.svg
Wisconsin Department of Revenue. - panoramio.jpg
State Revenue Building
Agency overview
FormedAugust 1, 1967;56 years ago (1967-08-01)
Preceding agencies
  • Wisconsin Department of Taxation (1939–1967)
  • Wisconsin Tax Commission (1897–1939)
HeadquartersState Revenue Building
2135 Rimrock Rd.
Madison, Wisconsin, U.S.
43°2′34.836″N89°22′32.412″W / 43.04301000°N 89.37567000°W / 43.04301000; -89.37567000
Employees1,178 (2023) [1]
Annual budget $476,631,000 (2023)
Agency executives
  • David Casey, Secretary
  • Maria Guerra Lapacek, Deputy Secretary
  • Janet Piraino, Assistant Deputy Secretary
Website Agency website

The Wisconsin Department of Revenue (DOR) is an agency of the Wisconsin state government responsible for the administration of all tax laws, as well as valuing property and overseeing the wholesale distribution of alcoholic beverages and enforcement of liquor laws. The Department also administers the state's unclaimed property program and the state lottery. [1]

Contents

The department headquarters are located at the State Revenue Building in south central Madison, Wisconsin. The current Secretary of the Wisconsin Department of Revenue is David Casey. He was appointed by Governor Tony Evers in April 2024.

History

In the late 19th century, as the economy was shifting, Wisconsin's farmers began to raise concerns that the property-based tax system placed a disproportionate burden on them while many newer industries and corporations were able to escape taxation by hiding their property in other financial instruments. Milwaukee attorney Kossuth Kent Kennan, then a tax attorney working for the Wisconsin Central Railroad, was the first to draft and propose a state tax commission to investigate and propose reforms to the taxation system. [2] Kennan convinced a legislator to introduce his proposal in the 1889 session of the Legislature, but it was not enacted. Kennan continued his efforts for several more years, and, in 1897, when the last hurdle to passage was the Legislature's reluctance to appropriate $6,000 for the project, Kennan pledged to raise the money himself to fund his commission. The bill passed as 1897 Wisconsin Act 340. [3]

The first Wisconsin Tax Commission was a short-term study of existing tax policy. Kennan, along with former congressman Burr W. Jones and attorney George Curtis, Jr., were charged with producing a report by the end of 1898. The report laid out the inequities of the current system, substantiating the concerns of the farmers that other non-tangible forms of property were being taxed at a substantial discount, and that the entire system suffered from inconsistent valuation and irregular assessment. They suggested that, in addition to reforms to tax law, the state required a new system of tax administration by trained, objective, non-elected state officials. [3]

The Legislature responded to their report and the Tax Commission was reauthorized for another ten years, with a mandate to investigate and supervise the state taxation system (1899 Wisconsin Act 206). Under the new Progressive Republican Governor Robert M. La Follette, who came into office two years later, the commission's mandate was considerably expanded to give them power over tax equalization in the state, and additional powers to enjoin local tax officials. Finally, in 1905, the Tax Commission was made a permanent entity of state government, with three commissioners each appointed to eight-year terms. [3]

In 1939, a major reorganization under Governor Julius P. Heil converted the previous three-member Tax Commission into a Department of Taxation headed by a single commissioner, while creating the separate entity known as the Wisconsin Tax Appeals Commission, now attached to the Wisconsin Department of Administration.

The Department of Revenue was created in 1967 from the previous Department of Taxation as part of the state government reorganization plan proposed by the "Kellett Commission," named for chairman William R. Kellett.

Organization

Leadership

The senior leadership of the Department consists of the Secretary, Deputy Secretary, and Assistant Deputy Secretary, along with the administrators heading up the divisions of the Department.

Divisions

Office of the Secretary

Subdivisions include:

  • Office of General Counsel
  • Legislative Advisor
  • Communications Advisor

State & Local Finance

The Division of State and Local Finance (SLF) is responsible for establishing the state's equalized values for property tax purposes. They assess commercial, manufacturing, telecommunication, airport, railroad, and other special property, and provide financial management, training, and certification for municipal and county governments on administration of the state property tax policies. In addition, they administer state shared revenue and property tax relief payments to local governments.

Subdivisions include:

  • Equalization Bureau
  • Local Government Services Bureau
  • Manufacturing & Utility Bureau
  • Office of Technical & Assessment Services

Income, Sales & Excise Tax

The Division of Income, Sales and Excise Tax (IS&E) administers individual income, employee withholding, corporate franchise/income, state and county sales/use, estate, excise, recycling, and other state tax programs. It also administers various state tax credits, including the homestead, farmland preservation, earned income tax credits. The Division works to promote voluntary tax compliance and to identify and address noncompliance, and to promote fairness and equity in the administration of state tax law.

Subdivisions include:

  • Administration
    • Office of Technical Services
    • Office of Criminal Investigation
  • Audit Bureau
  • Compliance Bureau
  • Customer Service Bureau
  • Tax Operations Bureau

Research & Policy

The Research and Policy Division (R&P) provides analyses and reports of state fiscal and economic policies for the Secretary of Revenue, the Executive Office, and other state officials. They provide assessments of current and proposed tax and revenue laws, and prepare revenue estimates for the development of the state budget.

Subdivisions include:

  • Income Tax Policy Team
  • Economic Team
  • Sales and Property Tax Policy Team

Enterprise Services

The Division of Enterprise Services provides the Department with a wide range of support services, including administrative support, budget and financial management, business planning and performance measurement, printing, records management, personnel, affirmative action, employee development, employment relations, and management improvement studies.

Subdivisions include:

  • Budget and Business Services Bureau
  • Financial Management Services Bureau
  • Human Resource Services Bureau

Lottery

The Division of Wisconsin Lottery is charged with the security and administration of the state lottery and related regulations.

Subdivisions include:

  • Security & Operations Bureau
  • Product Development & Marketing Bureau
  • Retailer Relations & Sales Bureau
  • Lottery Offices and Prize Redemption Centers

Technology Services

The Division of Technology Services provides technology services for the Department, including data collection and management, applications development and support, server and network support, workstation setup and support, and technology planning. The division also manages information and technology standards, policies, and guidelines for the department to ensure information security and good stewardship of electronic resources.

Subdivisions include:

  • Customer Service Bureau
  • Application Services Bureau

Statutory Commissions

Separate from the ordinary organizational structure of the Department, there are a number of specific commissions created by acts of the Wisconsin Legislature to oversee, advise, or administer certain functions.

Secretaries and Commissioners

Commissioners (1897–1939)

CommissionerTook officeLeft officeAppointing GovernorNotes
Burr W. Jones 18971898 Edward Scofield
K. K. Kennan18971898 Edward Scofield
George Curtis, Jr.18971898 Edward Scofield
Michael Griffin 18991899 Edward Scofield Chairman (1899)
Died in office
George Curtis, Jr.18991911 Edward Scofield
Norman S. Gilson18991911 Edward Scofield Chairman (1900-1911)
William J. Anderson19001901 Edward Scofield
Nils P. Haugen 19011921 Robert M. La Follette Chairman (1911-1921)
Thomas E. Lyons19111925 Francis E. McGovern Chairman (1921-1925)
Thomas S. Adams19111915 Francis E. McGovern
Carroll D. Atwood19151926 Emanuel L. Philipp Chairman (1925-1926)
Died in office
Charles D. Rosa 19211935 John J. Blaine (1921)
Fred R. Zimmerman (1927)		Chairman (1926-1930)
William J. Conway19251939 John J. Blaine (1925)Chairman (1932-1939)
Albert G. Schmedeman (1933)
A. W. Kimball19271929 Fred R. Zimmerman
Edward L. Kelley19291932 Walter J. Kohler, Sr. Chairman (1930-1932)
Alvin M. Johnson19331937 Albert G. Schmedeman
Herbert L. Mount19371939 Philip La Follette
Henry A. Gunderson 19371939 Philip La Follette

Commissioners (1939–1967)

CommissionerTook officeLeft officeGovernor
Elmer E. Barlow 19391943 Julius P. Heil
Arthur E. Wegner19431951 Walter Samuel Goodland
Oscar Rennebohm
Harry W. Harder19511953 Walter J. Kohler, Jr.
Arthur E. Wegner19531955
Harry W. Harder19551959
Vernon Wallace Thomson
John A. Gronouski 19601963 Gaylord Nelson
George W. Corning19631965 John W. Reynolds Jr.
James R. Morgan19651967 Warren P. Knowles

Secretaries (1967–present)

SecretaryTook officeLeft officeGovernor
James R. Morgan19671971 Warren P. Knowles
Edward A. Wiegner19711974 Patrick Lucey
David W. Adamany 19741977
Dennis J. Conta 19771979 Martin J. Schreiber
Mark E. Musolf19791983 Lee S. Dreyfus
Michael Ley19831987 Tony Earl
Karen A. Case19871988 Tommy Thompson
Mark D. Bugher19881996
Cathy S. Zeuske 19962001
Richard G. Chandler20012003 Scott McCallum
Michael L. Morgan20032007 Jim Doyle
Roger M. Ervin20072011
Richard G. Chandler20112019 Scott Walker
Peter Barca 20192024 Tony Evers
David Casey2024 [4] Current

See also

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References

  1. 1 2 "The Executive" (PDF). Wisconsin Blue Book 2023–2024 (Report). Wisconsin Legislative Reference Bureau. 2023. pp. 230–231. ISBN   978-1-7333817-2-7 . Retrieved April 19, 2024.
  2. ↑ Anderson, William J.; Anderson, William A., eds. (1929). "State government: executive branch, administrative and regulatory agencies". The Wisconsin Blue Book, 1929 (Report). Madison, Wisconsin: State of Wisconsin. p. 186.
  3. 1 2 3 Seventh Biennial Report of the Wisconsin Tax Commission (Report). Madison, Wisconsin: Wisconsin Tax Commission. 1914.
  4. ↑ Schmidt, Mitchell (April 16, 2024). "Former Department of Revenue deputy secretary David Casey to lead agency". Wisconsin State Journal . Retrieved April 18, 2024.
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