AB68-ASA2-AA6,37,416
70.03
(1) In chs. 70 to 76, 78, and 79, “real property," “real estate," and “land"
17include not only the land itself but all buildings
and
, fixtures, improvements
thereon, 18and all fixtures and, leases, rights
, and privileges appertaining thereto,
including
19assets that cannot be taxed separately as real property, but are inextricably
20intertwined with the real property, enable the real property to achieve its highest and
21best use, and are transferable to future owners, except as provided in sub. (2) and
22except that for the purpose of time-share property, as defined in s. 707.02 (32), real
23property does not include recurrent exclusive use and occupancy on a periodic basis
24or other rights, including, but not limited to, membership rights, vacation services,
1and club memberships.
In this subsection, “lease” means a right in real estate that
2is related primarily to the property and not to the labor, skill, or business acumen of
3the property owner or tenant. In this subsection, “highest and best use” has the
4meaning given in s. 70.32 (1).".
AB68-ASA2-AA6,38,47
70.32
(1) Real property shall be valued by the assessor in the manner specified
8in the Wisconsin property assessment manual provided under s. 73.03 (2a)
at its
9highest and best use from actual view or from the best information that the assessor
10can practicably obtain, at the full value which could ordinarily be obtained therefor
11at private sale. In determining the value, the assessor shall consider recent
12arm's-length sales of the property to be assessed if according to professionally
13acceptable appraisal practices those sales conform to recent arm's-length sales of
14reasonably comparable property; recent arm's-length sales of reasonably
15comparable property; and all factors that, according to professionally acceptable
16appraisal practices, affect the value of the property to be assessed.
In this subsection,
17“arm's-length sale" means a sale between a willing buyer and willing seller, neither
18being under compulsion to buy or sell and each being familiar with the attributes of
19the property sold. In this subsection, “highest and best use" means the specific
20current use of the property or a higher use for which the property may be used as of
21the current assessment date, if the property is marketable for that use and the use
22is legally permissible, physically possible, not highly speculative, and financially
23feasible and provides the highest net return. When the current use of a property is
24the highest and best use of that property, value in the current use equals full market
1value. In this subsection, “legally permissible” does not include a conditional use
2that has not been granted as of the assessment date or any use that has not received
3as of the assessment date all federal, state, or local government approvals, permits,
4or licenses that are necessary for the use to occur.
AB68-ASA2-AA6,38,186
70.32
(1b) In determining the value of real property under sub. (1), the assessor
7may consider, as part of the valuation under sub. (1), any lease provisions and actual
8rent pertaining to a property and affecting its value, including the lease provisions
9and rent associated with a sale and leaseback of the property, if all such lease
10provisions and rent are the result of an arm's-length transaction involving persons
11who are not related, as provided under section
267 of the Internal Revenue Code for
12the year of the transaction. The assessor shall reconcile the results of such
13consideration with the professionally acceptable appraisal practices regarding
14reasonably comparable sales, the cost approach, and other methods specified in the
15Wisconsin property assessment manual provided under s. 73.03 (2a). In this
16subsection, an “arm's-length transaction" means an agreement between willing
17parties, neither being under compulsion to act and each being familiar with the
18attributes of the property.
AB68-ASA2-AA6,38,2220
70.32
(1d) (a)
To determine the value of property using generally accepted
21appraisal methods, the assessor shall consider all of the following as comparable to
22the property being assessed:
AB68-ASA2-AA6,38,2423
1. Sales or rentals of properties exhibiting the same or a similar highest and
24best use with placement in the same real estate market segment.
AB68-ASA2-AA6,39,5
12. Sales or rentals of properties that are similar to the property being assessed
2with regard to age, condition, use, type of construction, location, design, physical
3features, and economic characteristics, including similarities in occupancy and the
4the potential to generate rental income. For purposes of this subdivision, such
5properties may be found locally, regionally, or nationally.
AB68-ASA2-AA6,39,76
(b) For purposes of par. (a), a property is not comparable if any of the following
7applies:
AB68-ASA2-AA6,39,118
1. At or before the time of sale, the seller places any deed restriction on the
9property that changes the highest and best use of the property, or prohibits
10competition, so that it no longer qualifies as a comparable property under par. (a) 1.
11or 2. and the property being assessed lacks such a restriction.
AB68-ASA2-AA6,39,1612
2. The property is dark property and the property being assessed is not dark
13property. In this subdivision, “dark property” means property that is vacant or
14unoccupied beyond the normal period for property in the same real estate market
15segment. For purposes of this subdivision, what is considered vacant or unoccupied
16beyond the normal period may vary depending on the property location.
AB68-ASA2-AA6,39,1817
(c) For purposes of par. (a), “highest and best use" has the meaning given in s.
1870.32 (1).
AB68-ASA2-AA6,39,2419
(d) For purposes of par. (a), “real estate market segment” means a pool of
20potential buyers and sellers that typically buy or sell properties similar to the
21property being assessed, including potential buyers who are investors or
22owner-occupants. For purposes of this paragraph, and depending on the type of
23property being assessed, the pool of potential buyers and sellers may be found locally,
24regionally, nationally, or internationally.”.
AB68-ASA2-AA6,40,3
2“
Section 279a. 79.01 (2d) of the statutes is renumbered 79.01 (2d) (intro.) and
3amended to read:
AB68-ASA2-AA6,40,74
79.01
(2d) (intro.) There is established an account in the general fund entitled
5the “County and Municipal Aid Account." The total amount to be distributed
in 2011 6to counties and municipalities from the county and municipal aid account is
as
7follows:
AB68-ASA2-AA6,40,9
8(a) In 2011, $824,825,715
and the total amount to be distributed to counties and
9municipalities in.
AB68-ASA2-AA6,40,11
10(b) Beginning in 2012
, and in each year thereafter, from the county and
11municipal aid account is and ending in 2020, $748,075,715.
AB68-ASA2-AA6,40,1313
79.01
(2d) (c) In 2021, $763,137,215.
AB68-ASA2-AA6,40,1515
79.01
(2d) (d) In 2022, and in each year thereafter, $778,500,015.
AB68-ASA2-AA6,279d
16Section 279d. 79.035 (5) of the statutes is renumbered 79.035 (5) (a) and
17amended to read:
AB68-ASA2-AA6,40,2218
79.035
(5) (a) Except as provided in subs. (6), (7), and (8), for the
distribution 19distributions beginning in 2013 and
subsequent years ending in 2020, each county
20and municipality shall receive a payment under this section that is equal to the
21amount of the payment determined for the county or municipality under this section
22for 2012.
AB68-ASA2-AA6,41,4
179.035
(5) (a) Except as provided in subs. (7) and (8), for the distributions
2beginning in 2013 and ending in 2020, each county and municipality shall receive
3a payment under this section that is equal to the amount of the payment determined
4for the county or municipality under this section for 2012.
AB68-ASA2-AA6,41,96
79.035
(5) (b) 1. Except as provided in subs. (6), (7), and (8), for the distribution
7in 2021, each county and municipality shall receive a payment under this section
8that is equal to the amount of the payment determined for the county or municipality
9under this section for 2020, increased by 2 percent.
AB68-ASA2-AA6,41,1310
2. Except as provided in subs. (6), (7), and (8), for the distribution in 2022, each
11county and municipality shall receive a payment under this section that is equal to
12the amount of the payment determined for the county or municipality under this
13section for 2021, increased by 2 percent.
AB68-ASA2-AA6,279g
14Section 279g. 79.035 (5) (b) of the statutes, as affected by 2021 Wisconsin Act
15.... (this act), is repealed and recreated to read:
AB68-ASA2-AA6,41,1916
79.035
(5) (b) 1. Except as provided in subs. (7) and (8), for the distribution in
172021, each county and municipality shall receive a payment under this section that
18is equal to the amount of the payment determined for the county or municipality
19under this section for 2020, increased by 2 percent.
AB68-ASA2-AA6,41,2320
2. Except as provided in subs. (7) and (8), for the distribution in 2022, each
21county and municipality shall receive a payment under this section that is equal to
22the amount of the payment determined for the county or municipality under this
23section for 2021, increased by 2 percent.”.
AB68-ASA2-AA6,42,1
1“
Section 279h. 79.096 (1) of the statutes is renumbered 79.096 (1) (a).
AB68-ASA2-AA6,42,113
79.096
(1) (b)
Beginning in 2022, if the personal property tax imposed under
4ch. 70 is eliminated in any legislation enacted during the 2021-22 legislative session,
5effective with the January 1, 2022, assessments, the department of administration
6shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal
7to the property taxes levied on all items of personal property for the assessments as
8of January 1, 2020. Beginning in 2023, and in each year thereafter, each taxing
9jurisdiction shall receive a payment under this paragraph equal to the payment it
10received in the previous year, multiplied by the inflation factor under s. 79.05 (1)
11(am).
AB68-ASA2-AA6,279j
12Section 279j. 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.)
13and amended to read:
AB68-ASA2-AA6,42,1714
79.096
(2) (a) (intro.) Each municipality shall report to the department of
15revenue, in the time and manner determined by the department, the amount of the
16property taxes levied on the
items following on behalf of the municipality and on
17behalf of other taxing jurisdictions:
AB68-ASA2-AA6,42,20
181. All items of personal property described under s. 70.111 (27) (b) for the
19property tax assessments as of January 1, 2017
, on behalf of the municipality and
20on behalf of other taxing jurisdictions.
AB68-ASA2-AA6,42,2322
79.096
(2) (a) 2. All items of personal property described under s. 70.111 (28)
23(a) for the property tax assessments as of January 1, 2020.”.
AB68-ASA2-AA6,43,62
84.41
(3) Employment regulations. Employment regulations set forth in s.
3103.50 pertaining to wages and hours shall apply to all projects constructed under
4s. 84.40 in the same manner as such laws apply to projects on other state highways.
5Where applicable, the federal wages and hours law known as the Davis-Bacon act
6shall apply.
AB68-ASA2-AA6,43,10
10“
Section 324a. 85.20 (4m) (a) 6. cm. of the statutes is amended to read:
AB68-ASA2-AA6,43,2011
85.20
(4m) (a) 6. cm. From the appropriation under s. 20.395 (1) (ht), the
12department shall pay
$64,193,900 for aid payable for calendar years 2015 to 2019
13and $65,477,800 for
aid payable for calendar
year years 2020
and 2021, $67,114,700
14for calendar year 2022, and $68,792,600 for calendar year 2023 and thereafter, to the
15eligible applicant that pays the local contribution required under par. (b) 1. for an
16urban mass transit system that has annual operating expenses of $80,000,000 or
17more. If the eligible applicant that receives aid under this subd. 6. cm. is served by
18more than one urban mass transit system, the eligible applicant may allocate the aid
19between the urban mass transit systems in any manner the eligible applicant
20considers desirable.
AB68-ASA2-AA6,325a
21Section 325a. 85.20 (4m) (a) 6. d. of the statutes is amended to read:
AB68-ASA2-AA6,44,722
85.20
(4m) (a) 6. d. From the appropriation under s. 20.395 (1) (hu), the
23department shall pay
$16,868,000 for aid payable for calendar years 2015 to 2019
24and $17,205,400
for aid payable for calendar
year years 2020 and
2021, $17,635,500
1for calendar year 2022, and $18,076,400 for calendar year 2023 and thereafter, to the
2eligible applicant that pays the local contribution required under par. (b) 1. for an
3urban mass transit system that has annual operating expenses in excess of
4$20,000,000 but less than $80,000,000. If the eligible applicant that receives aid
5under this subd. 6. d. is served by more than one urban mass transit system, the
6eligible applicant may allocate the aid between the urban mass transit systems in
7any manner the eligible applicant considers desirable.
AB68-ASA2-AA6,325o
8Section 325o. 85.20 (4m) (a) 7. b. of the statutes is amended to read:
AB68-ASA2-AA6,44,149
85.20
(4m) (a) 7. b. For the purpose of making allocations under subd. 7. a., the
10amounts for aids are
$24,486,700 in calendar years 2015 to 2019 and $24,976,400 in
11calendar
year years 2020
and 2021, $25,600,800 in calendar year 2022, and
12$26,240,800 in calendar year 2023 and thereafter. These amounts, to the extent
13practicable, shall be used to determine the uniform percentage in the particular
14calendar year.
AB68-ASA2-AA6,325p
15Section 325p. 85.20 (4m) (a) 8. b. of the statutes is amended to read:
AB68-ASA2-AA6,44,2116
85.20
(4m) (a) 8. b. For the purpose of making allocations under subd. 8. a., the
17amounts for aids are
$5,188,900 in calendar years 2015 to 2019 and $5,292,700 in
18calendar
year years 2020
and 2021, $5,425,000 in calendar year 2022, and
19$5,560,600 in calendar year 2023 and thereafter. These amounts, to the extent
20practicable, shall be used to determine the uniform percentage in the particular
21calendar year.
AB68-ASA2-AA6,44,23
2385.203 Transit capital assistance grants. (1) In this section:
AB68-ASA2-AA6,44,2424
(a) “Eligible applicant" has the meaning given in s. 85.20 (1) (b).
AB68-ASA2-AA6,45,3
1(b) “Public transit vehicle" means any vehicle used for providing transportation
2service to the general public that is eligible for replacement under settlement
3guidelines, as defined in s. 16.047 (1) (b).
AB68-ASA2-AA6,45,7
4(2) The department shall administer a transit capital assistance grant
5program. From the appropriation under s. 20.395 (1) (bt), the department shall
6award grants to eligible applicants for the replacement of public transit vehicles.
7The department shall establish criteria for awarding grants under this section.”.
AB68-ASA2-AA6,45,15
12100.2091 Broadband; discrimination prohibited. (1) No broadband
13service provider may deny access to broadband service to any group of potential
14residential customers because of the race or income of the residents in the area in
15which the group resides.
AB68-ASA2-AA6,45,20
16(2) It is a defense to an alleged violation of sub. (1) based on income if, no later
17than 3 years after the date on which the broadband service provider began providing
18broadband service in this state, at least 30 percent of the households with access to
19the broadband service provider's broadband service in the area in which a group of
20potential residential customers resides are low-income households.
AB68-ASA2-AA6,46,3
21(3) The department may enforce this section and may promulgate rules to
22implement and administer this section. The department of justice may represent the
23department in an action to enforce this section. If the court finds that a broadband
24service provider has not complied with this section, the court shall order the
1broadband service provider to comply with this section within a reasonable amount
2of time and, notwithstanding s. 814.14 (1), shall award costs, including reasonable
3attorney fees, to the department of justice.
AB68-ASA2-AA6,46,9
4(4) Any person that is affected by a failure to comply with this section may bring
5an action to enforce this section. If a court finds that a broadband service provider
6has not complied with this section, the court shall order the broadband service
7provider to comply with this section within a reasonable amount of time and,
8notwithstanding s. 814.14 (1), shall award costs, including reasonable attorney fees,
9to the person affected.
AB68-ASA2-AA6,46,15
11100.2092 Broadband service subscriber rights. (1) Rights. (a) A
12broadband service provider shall repair broadband service within 72 hours after a
13subscriber reports a service interruption or requests the repair if the service
14interruption is not the result of a major system-wide or large area emergency, such
15as a natural disaster.
AB68-ASA2-AA6,46,1916
(b) Upon notification by a subscriber of a service interruption, a broadband
17service provider shall give the subscriber a credit for one day of broadband service
18if broadband service is interrupted for more than 4 hours in one day and the
19interruption is caused by the broadband service provider.
AB68-ASA2-AA6,46,2320
(c) Upon notification by a subscriber of a service interruption, a broadband
21service provider shall give the subscriber a credit for each hour that broadband
22service is interrupted if broadband service is interrupted for more than 4 hours in
23one day and the interruption is not caused by the broadband service provider.
AB68-ASA2-AA6,47,3
1(d) Prior to entering into a service agreement with a subscriber, a broadband
2service provider shall disclose that a subscriber has a right to a credit for notifying
3the broadband service provider of a service interruption.
AB68-ASA2-AA6,47,54
(e) A broadband service provider shall provide broadband service that satisfies
5minimum standards established by the department by rule.
AB68-ASA2-AA6,47,76
(f) A broadband service provider shall give a subscriber at least 30 days'
7advance written notice before instituting a rate increase.
AB68-ASA2-AA6,47,108
(g) A broadband service provider shall give a subscriber at least 7 days' advance
9written notice of any scheduled routine maintenance that causes a service slowdown,
10interruption, or outage.
AB68-ASA2-AA6,47,1311
(h) A broadband service provider shall give a subscriber at least 10 days'
12advance written notice of disconnecting service, unless the disconnection is
13requested by the subscriber.
AB68-ASA2-AA6,47,1614
(i) Prior to entering into a service agreement with a subscriber, a broadband
15service provider shall disclose the factors that may cause the actual broadband speed
16experience to vary, including the number of users and device limitations.
AB68-ASA2-AA6,47,1917
(j) A broadband service provider shall provide broadband service to a
18subscriber as described in point of sale advertisements and representations made to
19the subscriber.
AB68-ASA2-AA6,47,2220
(k) A broadband service provider shall give a subscriber at least 10 days'
21advance written notice of a change in a factor that might cause the originally
22disclosed speed experience to vary.
AB68-ASA2-AA6,48,223
(L) A broadband service provider shall allow a subscriber to terminate a
24contract and receive a full refund without fees if the provider sells a service that does
25not satisfy the requirements established under par. (e) and the broadband service
1provider does not satisfy the requirements established under par. (e) within one
2month of written notification from the subscriber.
AB68-ASA2-AA6,48,6
3(2) Advertising. A broadband service provider shall disclose the factors that
4may cause the actual broadband speed experience of a subscriber to vary, including
5the number of users and device limitations, in each advertisement of the speed of the
6provider's service, including in all of the following types of advertisements:
AB68-ASA2-AA6,48,77
(a) Television and other commercials.
AB68-ASA2-AA6,48,88
(b) Internet and email advertisements.
AB68-ASA2-AA6,48,99
(c) Print advertisements and bill inserts.
AB68-ASA2-AA6,48,1110
(d) Any other advertising method or solicitation for the sale of new or upgraded
11broadband service.
AB68-ASA2-AA6,48,13
12(3) Rules. The department may promulgate rules to implement and
13administer this section.