66.0903 (1) (j) of the statutes is amended to read:
(j) “Truck driver" has the meaning given in s. 16.856 (1) (j) includes
3an owner-operator of a truck
66.1014 of the statutes is created to read:
566.1014 Limits on residential dwelling rental prohibited. (1)
In this 6
(a) “Political subdivision" means any city, village, town, or county.
(b) “Residential dwelling" means any building, structure, or part of the building 9
or structure, that is used or intended to be used as a home, residence, or sleeping 10
place by one person or by 2 or more persons maintaining a common household, to the 11
exclusion of all others.
(a) Subject par. (d), a political subdivision may not enact or enforce an 13
ordinance that prohibits the rental of a residential dwelling for 7 consecutive days 14
(b) If a political subdivision has in effect on the effective date of this paragraph 16
.... [LRB inserts date], an ordinance that is inconsistent with par. (a) or (d), the 17
ordinance does not apply and may not be enforced.
(c) Nothing in this subsection limits the authority of a political subdivision to 19
enact an ordinance regulating the rental of a residential dwelling in a manner that 20
is not inconsistent with the provisions of pars. (a) and (d).
(d) 1. If a residential dwelling is rented for periods of more than 6 but fewer than 22
29 consecutive days, a political subdivision may limit the total number of days within 23
any consecutive 365-day period that the dwelling may be rented to no fewer than 180 24
days. The political subdivision may not specify the period of time during which the 25
residential dwelling may be rented, but the political subdivision may require that the
maximum number of allowable rental days within a 365-day period must run 2
consecutively. A person who rents the person's residential dwelling shall notify the 3
clerk of the political subdivision in writing when the first rental within a 365-day 4
2. Any person who maintains, manages, or operates a short-term rental, as 6
defined in s. 66.0615 (1) (dk), for more than 10 nights each year, shall do all of the 7
a. Obtain from the department of agriculture, trade and consumer protection 9
a license as a tourist rooming house, as defined in s. 97.01 (15k).
b. Obtain from a political subdivision a license for conducting such activities, 11
if a political subdivision enacts an ordinance requiring such a person to obtain a 12
66.1105 (2) (f) 2. e. of the statutes is created to read:
(f) 2. e. For a tax incremental district in the city of Milwaukee, direct 15
or indirect expenses related to operating a rail fixed guideway transportation 16
system, as defined in s. 85.066 (1), in the city of Milwaukee.
66.1105 (5) (h) 5. of the statutes is created to read:
(h) 5. Notwithstanding the 2 consecutive year provision described 19
in subd. 1., the village of Kimberly may adopt a resolution and proceed under this 20
paragraph with regard to Tax Incremental District Number 6, which was created on 21
September 12, 2016. To act under this subdivision, the village of Kimberly must 22
adopt a resolution under subd. 1. not later than September 30, 2017, and shall 23
provide the department of revenue with all required materials no later than October 24
66.1109 (5) (d) of the statutes is created to read:
(d) If real property that is specially assessed as authorized under 2
this section is of mixed use such that part of the real property is exempted from 3
general property taxes under s. 70.11 or is residential, or both, and part of the real 4
property is taxable, the municipality may specially assess as authorized under this 5
section only the percentage of the real property that is not tax-exempt or residential. 6
This paragraph applies only to a 1st class city.
67.05 (6a) (a) 2. (intro.) of the statutes is amended to read:
(a) 2. (intro.) Except as provided under pars. (b) and (c) and subs. 9
(7) and (15), and subject to the limit on the number of referendums that may be called
10in any calendar year under subd. 2. a.,
if the board of any school district, or the 11
electors at a regularly called school district meeting, by a majority vote adopt an 12
initial resolution to raise an amount of money by a bond issue, the school district 13
clerk shall, within 10 days, publish notice of such adoption as a class 1 notice under 14
ch. 985 or post the notice as provided under s. 10.05. The notice shall state the 15
maximum amount proposed to be borrowed, the purpose of the borrowing, that the 16
resolution was adopted under this subdivision and the place where and the hours 17
during which the resolution may be inspected. The school board shall also do one of 18
67.05 (6a) (a) 2. a. of the statutes is amended to read:
(a) 2. a. Direct the school district clerk to call a special election for
21the purpose of submitting submit
the resolution to the electors for approval or 22
rejection, or direct that the resolution be submitted
at the next regularly scheduled 23spring
primary or election or partisan primary or general election, provided such
to be held not earlier than 70 days after the adoption of the resolution. The
25school board may direct the school district clerk to call a special election on the
1Tuesday after the first Monday in November in an odd-numbered year for the
2purpose of submitting the resolution to the electors for approval or rejection,
3provided the special election is held not earlier than 70 days after the adoption of the
4resolution. A school board may proceed under this subd. 2. a. and under s. 121.91
5(3) (a) 1. no more than 2 times in any calendar year.
The resolution shall not be 6
effective unless adopted by a majority of the school district electors voting at the 7
67.05 (6a) (a) 2. c. of the statutes is created to read:
(a) 2. c. For a school district that has experienced a natural disaster, 10
including a fire, that causes the school district's costs to increase, direct the school 11
district clerk to call a special referendum to be held within the 6-month period 12
immediately following the natural disaster, provided the special referendum is to be 13
held not sooner than 70 days after the adoption of the initial resolution. The 14
resolution shall not be effective unless adopted by a majority of the school district 15
electors voting at the referendum.
67.05 (6a) (am) 1. of the statutes is amended to read:
(am) 1. If the public hearing under par. (a) 2. b. is for informational 18
purposes only and, within 30 days after the public hearing, a petition is filed with the 19
school district clerk for a referendum on the resolution signed by at least 7,500 20
electors of the school district or at least 20 percent of the school district electors, as 21
determined under s. 115.01 (13), whichever is less, the resolution shall not be 22
effective unless adopted by a majority of the school district electors voting at the 23
referendum. Subject to the limit therein, the school board shall hold the referendum
24in accordance with par. (a) 2. a.
The question submitted shall be whether the initial 25
resolution shall or shall not be approved.
67.12 (12) (a) of the statutes is amended to read:
(a) Any municipality may issue promissory notes as evidence of 3
indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not 4
limited to paying any general and current municipal expense, and refunding any 5
municipal obligations, including interest on them. Each note, plus interest if any, 6
shall be repaid within 10 years after the original date of the note, except that notes 7
issued under this section for purposes of ss. 119.498, 145.245 (12m),
281.58, 281.59, 8
281.60, 281.61, and 292.72, issued to raise funds to pay a portion of the capital costs 9
of a metropolitan sewerage district, or issued by a 1st class city or a county having 10
a population of 500,000 or more, to pay unfunded prior service liability with respect 11
to an employee retirement system, shall be repaid within 20 years after the original 12
date of the note.
67.12 (12) (h) of the statutes is amended to read:
(h) Paragraph (e) 2. does not apply to borrowing by the school board 15
of a school district created by a reorganization under s. 117.105, or by the school 16
board from which territory is detached to create a school district under s. 117.105, 17
for the purpose of financing any assets or liabilities apportioned to the school district 18
or assets apportioned to another school district under s. 117.105 (1m) or,
70.11 (3) (a) of the statutes is renumbered 70.11 (3) (a) 1. and 21
amended to read:
(a) 1. Grounds Except as provided in subd. 2., grounds
of any 23
incorporated college or university, not exceeding 80 acres.
70.11 (3) (a) 2. of the statutes is created to read:
(a) 2. Grounds of any incorporated college or university, not exceeding 2
150 acres, if the college or university satisfies all of the following criteria:
a. It is a nonprofit organization.
b. It was founded before January 1, 1900.
c. Its total annual undergraduate enrollment is at least 5,000 students, not 6
including students receiving online instruction only.
70.11 (4) (a) of the statutes is renumbered 70.11 (4) (a) 1.
70.11 (4) (a) 2. of the statutes is created to read:
(a) 2. For purposes of subd. 1., beginning with the property tax 10
assessments as of January 1, 2018, property owned by a church or religious 11
association necessary for location and convenience of buildings includes property 12
necessary for the location and convenience of a building that the church or religious 13
association intends to construct to replace a building destroyed by fire, natural 14
disaster, or criminal act, regardless of whether preconstruction planning or 15
construction has begun. This subdivision applies only for the first 25 years after the 16
year in which the building is destroyed.
70.11 (11) of the statutes is amended to read:
70.11 (11) Bible camps.
All real property not exceeding 30 40
acres and the 19
personal property situated therein, of any Bible camp conducted by a religious 20
nonprofit corporation organized under the laws of this state, so long as the property 21
is used for religious purposes and not for pecuniary profit of any individual.
70.11 (39) of the statutes is amended to read:
70.11 (39) Computers. If the owner of the property fulfills the requirements
24under s. 70.35, mainframe Mainframe
computers, minicomputers, personal 25
computers, networked personal computers, servers, terminals, monitors, disk
drives, electronic peripheral equipment, tape drives, printers, basic operational 2
programs, systems software, and prewritten software. The exemption under this 3
subsection does not apply to custom software, fax machines, copiers, equipment with 4
embedded computerized components or telephone systems, including equipment 5
that is used to provide telecommunications services, as defined in s. 76.80 (3). For 6
the purposes of s. 79.095, the exemption under this subsection does not apply to 7
property that is otherwise exempt under this chapter.
70.11 (39m) of the statutes is amended to read:
70.11 (39m) If the owner of the property fulfills the requirements under s.
1070.35, cash Cash
registers and fax machines, excluding fax machines that are also 11
70.111 (27) of the statutes is created to read:
70.111 (27) Machinery, tools, and patterns.
(a) In this subsection, 14
“machinery" means a structure or assemblage of parts that transmits force, motion, 15
or energy from one part to another in a predetermined way by electrical, mechanical, 16
or chemical means. “Machinery" does not include a building.
(b) Beginning with the property tax assessments as of January 1, 2018, 18
machinery, tools, and patterns, not including such items used in manufacturing.
(c) A taxing jurisdiction may include the most recent valuation of personal 20
property described under par. (b) that is located in the taxing jurisdiction for 21
purposes of complying with debt limitations applicable to the jurisdiction.
70.35 (1) of the statutes is amended to read:
To determine the amount and value of any personal property for 24
which any person, firm,
or corporation should be assessed, any assessor may 25
examine such person or the managing agent or officer of any firm or corporation
under oath as to all such items of personal property, the taxable value thereof as 2
defined in s. 70.34 if the property is taxable and the fair market value if the property
3is exempt under s. 70.11 (39) or (39m)
. In the alternative the assessor may require 4
such person, firm,
or corporation to submit a return of such personal property and 5
of the taxable value thereof. There shall be annexed to such return the declaration 6
of such person or of the managing agent or officer of such firm or corporation that the 7
statements therein contained are true.
70.35 (2) of the statutes is amended to read:
The return shall be made and all the information therein requested 10
given by such person on a form prescribed by the assessor with the approval of the 11
department of revenue which shall provide suitable schedules for such information 12
bearing on value as the department deems necessary to enable the assessor to 13
determine the true cash value of the taxable personal property, and of the personal
14property that is exempt under s. 70.11 (39) and (39m),
that is owned or in the 15
possession of such person on January 1 as provided in s. 70.10. The return may 16
contain methods of deriving assessable values from book values and for the 17
conversion of book values to present values, and a statement as to the accounting 18
method used. No person shall be required to take detailed physical inventory for the 19
purpose of making the return required by this section.
70.36 (1m) of the statutes is repealed.
70.57 (4) (b) 1. of the statutes is amended to read:
(b) 1. For the year in which the error occurred, apportion county, 23
school district, technical college district, and metropolitan sewerage district 24
property taxes, and state forestation taxes under s. 70.58,
to the taxation district 25
using the taxation district's erroneous valuation.
70.57 (4) (b) 2. of the statutes is amended to read:
(b) 2. For the year in which the error occurred, apportion county, 3
school district, technical college district, and metropolitan sewerage district 4
property taxes, and state forestation taxes under s. 70.58,
to the taxation district 5
using the taxation district's correct valuation.
70.58 (1) of the statutes is amended to read:
Except as provided in sub. subs.
(2) and (3)
, there is levied an annual 8
tax of two-tenths of one mill for each dollar of the assessed valuation of the property 9
of the state as determined by the department of revenue under s. 70.57, for the 10
purpose of acquiring, preserving and developing the forests of the state and for the 11
purpose of forest crop law and county forest law administration and aid payments, 12
for grants to forestry cooperatives under s. 36.56, and for the acquisition, purchase 13
and development of forests described under s. 25.29 (7) (a) and (b), the proceeds of 14
the tax to be paid into the conservation fund. The tax shall not be levied in any year 15
in which general funds are appropriated for the purposes specified in this section, 16
equal to or in excess of the amount which the tax would produce
and no tax shall be
17levied under this section beginning with the property tax assessments as of January
70.58 (2) of the statutes is amended to read:
In each of 3 years beginning with the property tax assessments as of 21
January 1, 2005, the department of revenue shall adjust the rate of the tax imposed 22
under this section so that the percentage increase from the previous year in the total 23
amount levied under this section does not exceed 2.6 percent. The rate determined 24
by the department of revenue for the property tax assessment as of January 1, 2007,
shall be the rate of the tax imposed under this section for all subsequent years,
2ending with the property tax assessments as of January 1, 2017
70.58 (3) of the statutes is created to read:
In fiscal year 2017-18, and in each fiscal year thereafter, an amount 5
equal to 0.1697 mills for each dollar of the assessed valuation of the property of the 6
state as determined by the department of revenue under s. 70.57 shall be transferred 7
from the general fund to the conservation fund for the purposes described under sub. 8
71.01 (1as) of the statutes is created to read:
“Broadcaster" means a television or radio station licensed by the 11
federal communications commission, a television or radio broadcast network, a cable 12
television network, or a television distribution company. “Broadcaster" does not 13
include a cable service provider, a direct broadcast satellite system, or an Internet 14
71.01 (6) (b) of the statutes is repealed.
71.01 (6) (j) 1. of the statutes is amended to read:
(j) 1. For taxable years beginning after December 31, 2013, and before
18January 1, 2017,
for individuals and fiduciaries, except fiduciaries of nuclear 19
decommissioning trust or reserve funds, “Internal Revenue Code" means the federal 20
Internal Revenue Code as amended to December 31, 2013, except as provided in 21
subds. 2. and 3. and subject to subd. 4.
71.01 (6) (j) 3. i. of the statutes is created to read:
(j) 3. i. Section 2004 of P.L. 114-41
71.01 (6) (j) 3. j. of the statutes is created to read:
(j) 3. j. Sections 503 and 504 of P.L. 114-74
71.01 (6) (j) 3. k. of the statutes is created to read:
(j) 3. k. Sections 103, 104, 124, 168, 184, 185, 190, 204, 303, 306, 336, 3
and 341 of division Q of P.L. 114-113
71.01 (6) (j) 3. L. of the statutes is created to read:
(j) 3. L. P.L. 114-239
71.01 (6) (k) of the statutes is created to read:
(k) 1. For taxable years beginning after December 31, 2016, for 8
individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or 9
reserve funds, “Internal Revenue Code" means the federal Internal Revenue Code 10
as amended to December 31, 2016, except as provided in subds. 2. and 3. and s. 71.98 11
and subject to subd. 4.
2. For purposes of this paragraph, “Internal Revenue Code" does not include 13
the following provisions of federal public laws for taxable years beginning after 14
December 31, 2016: section 13113 of P.L 103-66
; sections 1, 3, 4, and 5 of P.L. 15106-519
; sections 101, 102, and 422 of P.L 108-357
; sections 1310 and 1351 of P.L. 16109-58
; section 11146 of P.L. 109-59
; section 403 (q) of P.L. 109-135
; section 513 of 17
; sections 104 and 307 of P.L. 109-432
; sections 8233 and 8235 of P.L. 18110-28
; section 11 (e) and (g) of P.L. 110-172
; section 301 of P.L. 110-245
; section 19
15351 of P.L. 110-246
; section 302 of division A, section 401 of division B, and sections 20
312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343
; sections 1232, 1241, 1251, 21
1501, and 1502 of division B of P.L. 111-5
; sections 211, 212, 213, 214, and 216 of P.L. 22111-226
; sections 2011 and 2122 of P.L. 111-240
; sections 753, 754, and 760 of P.L. 23111-312
; section 1106 of P.L. 112-95
; sections 104, 318, 322, 323, 324, 326, 327, and 24
411 of P.L. 112-240
; P.L. 114-7
; section 1101 of P.L. 114-74
; section 305 of division
P of P.L. 114-113
; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 2
169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113
3. For purposes of this paragraph, “Internal Revenue Code" does not include 4
amendments to the federal Internal Revenue Code enacted after December 31, 2016.
4. For purposes of this paragraph, the provisions of federal public laws that 6
directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, 7
apply for Wisconsin purposes at the same time as for federal purposes, except that 8
changes made by section 4007 (b) of P.L. 114-41
, section 1102 of P.L. 114-74
, sections 9
105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343 10
to 345 of division Q of P.L. 114-113
first apply for taxable years beginning after 11
December 31, 2016.
71.04 (7) (dh) 2. b. of the statutes is amended to read:
(dh) 2. b. The service relates to tangible personal property that is
14located in this state at the time that the service is received or
tangible personal 15
property that is delivered directly or indirectly to customers in this state.
71.04 (7) (dh) 2. c. of the statutes is amended to read:
(dh) 2. c. The service is provided to purchased by
an individual who 18
is physically present in this state at the time that the service is received.
71.04 (7) (dh) 3. of the statutes is amended to read: