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LRB-5547/1
JK/EKL/MES:all
2019 - 2020 LEGISLATURE
February 11, 2020 - Introduced by Law Revision Committee. Referred to
Committee on Senate Organization.
SB803,2,22 1An Act to repeal 60.85 (2) (b) 7., 60.85 (5) (e), 66.1105 (2) (f) 1. m., 66.1105 (6)
2(am) 2. e., 66.1105 (6) (am) 2. f., 70.11 (42), 71.05 (6) (a) 4., 71.05 (6) (a) 7., 71.05
3(6) (a) 9., 71.05 (6) (a) 17., 71.05 (6) (a) 21., 71.05 (6) (a) 22., 71.05 (6) (b) 13., 71.05
4(6) (b) 14., 71.05 (6) (b) 17., 71.05 (6) (b) 18., 71.05 (6) (b) 20., 71.05 (6) (b) 36.,
571.05 (6) (b) 37., 71.05 (6) (b) 39., 71.05 (6) (b) 40., 71.05 (6) (b) 41., 71.05 (6) (b)
644., 71.05 (6) (b) 47., 71.05 (6) (b) 47m., 71.05 (22) (f) 1., 71.05 (22) (f) 2., 71.05
7(22) (f) 3., 71.07 (8), 71.07 (9e) (a), 71.07 (9e) (ac), 71.07 (9e) (ad), 71.07 (9e) (af),
871.07 (9e) (ah), 71.07 (9e) (ap), 71.07 (9e) (at), 71.10 (4) (b), 71.15 (2), 71.25 (14),
971.26 (2) (a) 10., 71.66 (2) (c), 71.66 (2) (d), 71.85 (3), 77.94 (2), 120.135 and
10121.91 (4) (h); to amend 59.53 (11) (c), 59.53 (20), 60.85 (2) (c), 60.85 (3) (h) 4.,
1160.85 (3) (h) 5. a., 60.85 (3) (h) 5. c., 66.0602 (2) (a), 66.0602 (2) (b), 66.0602 (3)
12(dm), 66.0602 (3) (ds), 66.1105 (2) (f) 1. (intro.), 66.1105 (2) (f) 1. n., 66.1105 (18)
13(c) 2., 70.05 (4n), 70.48, 71.07 (5) (a) 15., 71.07 (6) (am) 1., 71.07 (6) (am) 2. d.,
1471.07 (9e) (aj) (intro.), 71.07 (9e) (g) 2., 71.10 (4) (j), 71.22 (11), 73.06 (1), 76.02

1(1), 76.31, 77.54 (20n) (b), 77.94 (1), 78.55 (1), 121.07 (6) (a) (intro.) and 227.53
2(1) (b) 1.; and to create 66.0602 (2) (c), 71.05 (6) (a) 1. (title), 71.05 (6) (a) 2.
3(title), 71.05 (6) (a) 3. (title), 71.05 (6) (a) 5. (title), 71.05 (6) (a) 6. (title), 71.05
4(6) (a) 8. (title), 71.05 (6) (a) 10. (title), 71.05 (6) (a) 12. (title), 71.05 (6) (a) 13.
5(title), 71.05 (6) (a) 14. (title), 71.05 (6) (a) 15. (title), 71.05 (6) (a) 16. (title), 71.05
6(6) (a) 18. (title), 71.05 (6) (a) 20. (title), 71.05 (6) (a) 23. (title), 71.05 (6) (a) 24.
7(title), 71.05 (6) (a) 25. (title), 71.05 (6) (a) 26. (title), 71.05 (6) (a) 27. (title), 71.05
8(6) (a) 28. (title), 71.05 (6) (a) 29. (title), 71.05 (6) (b) 1. (title), 71.05 (6) (b) 2.
9(title), 71.05 (6) (b) 3. (title), 71.05 (6) (b) 3m. (title), 71.05 (6) (b) 4. (title), 71.05
10(6) (b) 5. (title), 71.05 (6) (b) 6. (title), 71.05 (6) (b) 8. (title), 71.05 (6) (b) 9. (title),
1171.05 (6) (b) 9m. (title), 71.05 (6) (b) 10. (title), 71.05 (6) (b) 12. (title), 71.05 (6)
12(b) 19. (title), 71.05 (6) (b) 21. (title), 71.05 (6) (b) 22. (title), 71.05 (6) (b) 23.
13(title), 71.05 (6) (b) 25. (title), 71.05 (6) (b) 26. (title), 71.05 (6) (b) 28. (title), 71.05
14(6) (b) 29. (title), 71.05 (6) (b) 30. (title), 71.05 (6) (b) 31. (title), 71.05 (6) (b) 32.
15(title), 71.05 (6) (b) 32m. (title), 71.05 (6) (b) 33. (title), 71.05 (6) (b) 34. (title),
1671.05 (6) (b) 35. (title), 71.05 (6) (b) 38. (title), 71.05 (6) (b) 42. (title), 71.05 (6)
17(b) 43. (title), 71.05 (6) (b) 45. (title), 71.05 (6) (b) 46. (title), 71.05 (6) (b) 48.
18(title), 71.05 (6) (b) 48m. (title), 71.05 (6) (b) 49. (title), 71.05 (6) (b) 50. (title),
1971.05 (6) (b) 51. (title), 71.05 (6) (b) 52. (title), 71.05 (6) (b) 53. (title), 71.07 (6)
20(am) 1m., 76.02 (4m), 76.025 (5) and 76.04 (3) of the statutes; relating to:
21repealing obsolete statutory references in and making other changes to various
22tax laws (suggested as remedial legislation by the Department of Revenue).
Analysis by the Legislative Reference Bureau
This bill makes various changes to laws administered by the Department of
Revenue.

Repealing obsolete provisions and updating references
The bill repeals a number of obsolete provisions, including obsolete individual
income tax additions and subtractions and obsolete references relating to tax
incremental financing districts, capital improvement fund for schools, and the
Internal Revenue Code (IRC).
The bill also updates references to, and incorporates definitions from, the IRC
for the married persons tax credit and adds cross-references to a number of statutory
penalties in the income tax order of computation.
Outdated and derogatory terminology
The bill changes the term “handicapped” to “disabled” when referring to
persons who receive certain county services and for purposes of a sales tax exemption
for the sale of prepared food to elderly and disabled individuals.
Clarification of respondent
The bill modifies current law to clarify that when DOR petitions for review of
a decision of the Tax Appeals Commission, the prevailing parties before the
commission are considered the respondents.
Local levy limits
Current law authorizes an increase in the levy limit of a city, village, town, or
county (political subdivision) upon the termination of a tax incremental district
(TID) in the political subdivision, or upon the subtraction of territory from a TID.
The allowable increase is calculated based on a number of factors, one of which is the
political subdivision's levy for the preceding year. The bill clarifies that this factor
in the calculation consists of the political subdivision's actual adjusted levy, rather
than its maximum allowable levy, for the preceding year.
The bill also clarifies how local levy limits are calculated when taking into
consideration state personal property aid paid to a taxation district by the
Department of Administration.
Reimbursement for training
Under current law, counties with populations of less than 750,000 are required
to pay local assessors, clerks, and other officials a per diem and mileage
reimbursement when attending DOR assessment training. The amounts are paid
by the county in which the person resides and must be at least $5 per day and 6 cents
per mile. The bill makes local assessors ineligible for the per diem and mileage
reimbursement.
Notice by an assessor to enter a residence
Current law requires that an assessor, when requesting to view the interior of
a residence, provide a written notice to the property owner that informs the owner
of his or her right to refuse entry. The bill replaces the term “notice” with the term
“information.”
Electronic assessment rolls
Under current law, when a board of review changes an assessor's valuation of
property, the clerk is required to revise the assessment roll by using red ink to cross
out the assessor's valuation and enter the board's valuation. The bill modifies the

requirement to reflect the use of electronic assessment rolls. Under the bill, the clerk
is required to enter the board's valuation and a note about the change to the
assessor's valuation into the assessment roll, but there is no requirement to use red
ink or to cross out the assessor's valuation.
Hub facility tax exemption
The bill moves the hub facility tax exemption for air carriers from Chapter 70
of the statutes, which imposes local property taxes, to Chapter 76, which imposes an
ad valorem tax on air carriers.
Under current law, air carriers are subject to an ad valorem tax on their
property, instead of local property taxes. Current law provides an exemption from
local property taxes for property owned and used by an air carrier that operates a hub
facility in Wisconsin. For purposes of the ad valorem tax, “air carrier company” is
defined to exclude any air carrier whose property is exempt from local property taxes
under the hub facility exemption. Thus, under current law, property owned by an
air carrier operating a hub facility in Wisconsin is exempt from the ad valorem tax
if it meets the criteria for the local property tax exemption.
The bill repeals the hub facility exemption from local property taxes. The bill
maintains the current ad valorem tax exemption for air carriers by creating a hub
facility exemption specifically for purposes of that tax. The bill also requires that an
air carrier claiming the hub facility exemption annually file a request for the
exemption with DOR no later than March 1.
Statutory titles
The bill creates titles for the statutory provisions that allow taxpayers to make
additions and subtractions for purposes of the individual income tax.
For further information, see the Notes provided by the Law Revision
Committee of the Joint Legislative Council.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
Law Revision Committee prefatory note: This bill is a remedial legislation
proposal, requested by the Department of Revenue and introduced by the Law Revision
Committee under s. 13.83 (1) (c) 4. and 5., stats. After careful consideration of the various
provisions of the bill, the Law Revision Committee has determined that this bill makes
minor substantive changes in the statutes, and that these changes are desirable as a
matter of public policy.
SB803,1 1Section 1. 59.53 (11) (c) of the statutes is amended to read:
SB803,5,22 59.53 (11) (c) Appropriate money to defray the expenses incurred by private
3organizations that provide homemaking services to elderly and handicapped

1disabled persons within the county if the services will enable the persons to remain
2self-sufficient and to live independently or with relatives.
Note: This Section replaces the term “handicapped” with “disabled” in a statute
that allows a county board to appropriate money for purposes of homemaking services for
elderly and disabled persons within the county.
SB803,2 3Section 2. 59.53 (20) of the statutes is amended to read:
SB803,5,74 59.53 (20) Work centers. The board may establish and operate a work center
5licensed under s. 104.07 to provide employment for severely handicapped disabled
6individuals, except that in a county with a population of 750,000 or more, the county
7executive shall be in charge of the operation of the work center.
Note: This Section replaces the term “handicapped” with “disabled” in a statute
that allows a county board to establish and operate a work center to provide employment
for severely disabled individuals.
SB803,3 8Section 3. 60.85 (2) (b) 7. of the statutes is repealed.
Note: This Section repeals an exception to the town tax increment law for the town
of Brookfield in Waukesha County. Sections 4 to 7 delete cross-references to this
exception.
SB803,4 9Section 4 . 60.85 (2) (c) of the statutes is amended to read:
SB803,5,1410 60.85 (2) (c) Except as provided in par. (b) 7., no No town may exercise any
11power under this subsection within the extraterritorial zoning jurisdiction of a city
12or village, as that term is defined in s. 62.23 (7a) (a), unless the city's or village's
13governing body adopts a resolution which approves the town's exercise of power
14under this subsection within such an extraterritorial zoning jurisdiction.
SB803,5 15Section 5. 60.85 (3) (h) 4. of the statutes is amended to read:
SB803,5,2016 60.85 (3) (h) 4. Declares the district to be either an agricultural project district,
17forestry project district, manufacturing project district, or tourism project district,
18and identifies the North American Industry Classification System industry number
19of each activity under each project for which project costs are to be expended; or
20declares the district to be a project described in sub. (2) (b) 7
.
SB803,6
1Section 6. 60.85 (3) (h) 5. a. of the statutes is amended to read:
SB803,6,42 60.85 (3) (h) 5. a. That not less than 75 percent, by area, of the real property
3within the district is to be used for projects of a single one of the project types listed
4under sub. (2) (b) 1. to 4. or 7. and in accordance with the declaration under subd. 4.
SB803,7 5Section 7 . 60.85 (3) (h) 5. c. of the statutes is amended to read:
SB803,6,86 60.85 (3) (h) 5. c. That the project costs of the district are limited to those
7specified under sub. (2) (b) and relate directly to a project described in sub. (2) (b)
87. or to
promoting agriculture, forestry, manufacturing, or tourism development.
SB803,8 9Section 8. 60.85 (5) (e) of the statutes is repealed.
Note: This Section repeals a requirement that a town clerk, no later than May 15
each year, file with the department of revenue a list of the expenditures made in the
previous year for a town tax incremental district.
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