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SB623,90 15Section 90. 71.28 (5n) (a) 9. (intro.) of the statutes is amended to read:
SB623,38,1716 71.28 (5n) (a) 9. (intro.) “Qualified production property" means either any of
17the following:
SB623,91 18Section 91. 71.28 (5n) (a) 9. a. of the statutes is amended to read:
SB623,38,2519 71.28 (5n) (a) 9. a. Tangible personal property manufactured in whole or in part
20by the claimant on property that is located in this state and assessed as
21manufacturing property under s. 70.995. Tangible personal property manufactured
22in this state may only be qualified production property if it is manufactured on
23property approved to be classified as manufacturing real property for purposes of s.
2470.995, even if it is not eligible to be listed on the department's manufacturing roll
25until January 1 of the following year.
SB623,92
1Section 92. 71.28 (5n) (a) 9. c. of the statutes is created to read:
SB623,39,112 71.28 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part
3by the claimant with an establishment that is located in this state and classified as
4manufacturing under s. 70.995 (5n). A person wishing to classify the person's
5establishment as manufacturing under this subd. 9. c. shall file an application in the
6form and manner prescribed by the department no later than July 1 of the taxable
7year for which the person wishes to claim the credit under this subsection, pursuant
8to s. 70.995 (5n). The department shall make a determination and provide written
9notice by December 31 of the year in which the application is filed. A determination
10on the classification under this subd. 9. c. may be appealed as provided under s.
1170.995 (5n).
SB623,93 12Section 93. 71.28 (5n) (d) 2. of the statutes is amended to read:
SB623,39,2113 71.28 (5n) (d) 2. Except as provided in subd. 3., for purposes of determining a
14claimant's eligible qualified production activities income under this subsection, the
15claimant shall multiply the claimant's qualified production activities income from
16property manufactured by the claimant by the manufacturing property factor and
17qualified production activities income from property produced, grown, or extracted
18by the claimant by the agriculture property factor. This subdivision does not apply
19if the claimant's entire qualified production activities income results from the sale
20of tangible personal property that was manufactured, produced, grown, or extracted
21wholly in this state by the claimant.
SB623,94 22Section 94. 71.52 (7) of the statutes is amended to read:
SB623,41,2023 71.52 (7) “Property taxes accrued" means real or personal property taxes or
24monthly municipal permit fees under s. 66.0435 (3) (c), exclusive of special
25assessments, delinquent interest and charges for service, levied on a homestead

1owned by the claimant or a member of the claimant's household. “ Real or personal
2property taxes" means those levied under ch. 70, less the tax credit, if any, afforded
3in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons
4or entities as joint tenants or tenants in common or is owned as marital property or
5survivorship marital property and one or more such persons, entities or owners is not
6a member of the claimant's household, property taxes accrued is that part of property
7taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10,
8that reflects the ownership percentage of the claimant and the claimant's household,
9except that if a homestead is owned by 2 or more natural persons or if 2 or more
10natural persons have an interest in a homestead, one or more of whom is not a
11member of the claimant's household, and the claimant has a present interest, as that
12term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
13that transferred the homestead or interest in the homestead to the claimant to pay
14the entire amount of property taxes levied on the homestead, property taxes accrued
15is property taxes accrued levied on such homestead, reduced by the tax credit under
16s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
17no effect in computing property taxes accrued for a person whose homestead is not
18the same as the homestead of that person's spouse. For purposes of this subsection,
19property taxes are “levied" when the tax roll is delivered to the local treasurer for
20collection. If a homestead is sold or purchased during the calendar year of the levy,
21the property taxes accrued for the seller and the buyer are the amount of the tax levy
22prorated to each in proportion to the periods of time each both owned and occupied
23the homestead during the year to which the claim relates. The seller may use the
24closing agreement pertaining to the sale of the homestead, the property tax bill for
25the year before the year to which the claim relates or the property tax bill for the year

1to which the claim relates as the basis for computing property taxes accrued, but
2those taxes are allowable only for the portion of the year during which the seller
3owned and occupied the sold homestead. If a household owns and occupies 2 or more
4homesteads in the same calendar year, property taxes accrued is the sum of the
5prorated property taxes accrued attributable to the household for each of such
6homesteads. If the household owns and occupies the homestead for part of the
7calendar year and rents a homestead for part of the calendar year, it may include both
8the proration of taxes on the homestead owned and rent constituting property taxes
9accrued with respect to the months the homestead is rented in computing the amount
10of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
11or multidwelling building, property taxes accrued are the percentage of the property
12taxes accrued on that part of the multipurpose or multidwelling building occupied
13by the household as a principal residence plus that same percentage of the property
14taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
15necessary for use of the multipurpose or multidwelling building as a principal
16residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
17of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
18of the land contiguous to the claimant's principal residence and include the property
19taxes accrued on all improvements to real property located on such land, except as
20the limitations of s. 71.54 (2) (b) apply.
SB623,95 21Section 95. 73.01 (5) (a) of the statutes is amended to read:
SB623,43,622 73.01 (5) (a) Any person who is aggrieved by a determination of the state board
23of assessors under s. 70.995 (5n) or (8) or who has filed a petition for redetermination
24with the department of revenue and who is aggrieved by the redetermination of the
25department of revenue may, within 60 days of the determination of the state board

1of assessors or of the department of revenue or, in all other cases, within 60 days after
2the redetermination but not thereafter, file with the clerk of the commission a
3petition for review of the action of the department of revenue and the number of
4copies of the petition required by rule adopted by the commission. Any person who
5is aggrieved by a determination of the department of transportation under s. 341.405
6or 341.45 may, within 30 days after the determination of the department of
7transportation, file with the clerk of the commission a petition for review of the action
8of the department of transportation and the number of copies of the petition required
9by rule adopted by the commission. If a municipality appeals, its appeal shall set
10forth that the appeal has been authorized by an order or resolution of its governing
11body and the appeal shall be verified by a member of that governing body as
12pleadings in courts of record are verified. The clerk of the commission shall transmit
13one copy to the department of revenue, or to the department of transportation, and
14to each party. In the case of appeals from manufacturing property assessments, the
15person assessed shall be a party to a proceeding initiated by a municipality. At the
16time of filing the petition, the petitioner shall pay to the commission a $25 filing fee.
17The commission shall deposit the fee in the general fund. Within 30 days after such
18transmission the department of revenue, except for petitions objecting to
19manufacturing property assessments, or the department of transportation, shall file
20with the clerk of the commission an original and the number of copies of an answer
21to the petition required by rule adopted by the commission and shall serve one copy
22on the petitioner or the petitioner's attorney or agent. Within 30 days after service
23of the answer, the petitioner may file and serve a reply in the same manner as the
24petition is filed. Any person entitled to be heard by the commission under s. 76.38
25(12) (a), 1993 stats., or s. 76.39 (4) (c) or 76.48 may file a petition with the commission

1within the time and in the manner provided for the filing of petitions in income or
2franchise tax cases. Such papers may be served as a circuit court summons is served
3or by certified mail. For the purposes of this subsection, a petition for review is
4considered timely filed if mailed by certified mail in a properly addressed envelope,
5with postage duly prepaid, which envelope is postmarked before midnight of the last
6day for filing.
SB623,96 7Section 96. 73.06 (3) of the statutes is amended to read:
SB623,43,198 73.06 (3) The department of revenue, through its supervisors of equalization,
9shall examine and test the work of assessors during the progress of their assessments
10and ascertain whether any of them is assessing property at other than full value or
11is omitting property subject to taxation from the roll. The department and such
12supervisors shall have the rights and powers of a local assessor for the examination
13of persons and property and for the discovery of property subject to taxation. If any
14property has been omitted or not assessed according to law, they shall bring the same
15to the attention of the local assessor of the proper district and if such local assessor
16shall neglect or refuse to correct the assessment they shall report the fact to the board
17of review. All disputes between the department, municipalities, and property owners
18about the taxability or value of the property under s. 70.995 (12r) shall be resolved
19by using the procedures under s. 70.995 (8).
SB623,97 20Section 97. 76.02 (1) of the statutes is amended to read:
SB623,44,221 76.02 (1) “Air carrier company" means any person engaged in the business of
22transportation in aircraft of persons or property for hire on regularly scheduled
23flights, except an air carrier company whose property is exempt from taxation under
24s. 70.11 (42) (b) 76.074 (2). In this subsection, “aircraft" means a completely equipped

1operating unit, including spare flight equipment, used as a means of conveyance in
2air commerce.
SB623,98 3Section 98. 76.02 (4m) of the statutes is created to read:
SB623,44,84 76.02 (4m) “Inflation factor” means a percentage equal to the average annual
5percentage change in the U.S. consumer price index for all urban consumers, U.S.
6city average, as determined by the U.S. department of labor, for the 12 months
7ending on December 31 of the year before the year of assessment, except that the
8percentage under this subsection shall not be less than zero.
SB623,99 9Section 99. 76.025 (2) of the statutes is amended to read:
SB623,44,1310 76.025 (2) If the property of any company defined in s. 76.28 (1), except a
11qualified wholesale electric company as defined in s. 76.28 (1) (gm), is located entirely
12within a single town, village, or city, it shall be subject to local assessment and
13taxation under ch. 70, 2019 stats.
SB623,100 14Section 100. 76.025 (5) of the statutes is created to read:
SB623,44,1815 76.025 (5) Nothing in this chapter or ch. 70 shall be construed as providing an
16exemption for personal property for entities regulated under this chapter, except for
17the exemptions under ss. 70.11 (21), (39), and (39m), 70.112 (4) (b) and (5), and
1876.074, and for such motor vehicles as are exempt under s. 70.112 (5).
SB623,101 19Section 101. 76.03 (1) of the statutes is amended to read:
SB623,44,2320 76.03 (1) The property, both real and personal, including all rights, franchises
21and privileges used in and necessary to the prosecution of the business of any
22company enumerated in s. 76.02 shall be deemed personal property for the purposes
23of taxation, and
shall be valued and assessed together as a unit.
SB623,102 24Section 102. 76.07 (2) of the statutes is amended to read:
SB623,45,20
176.07 (2) Relation to state valuation; description. The value of the property
2of each of said companies company for assessment shall be made on the same basis
3and for the same period of time, as near as may be, as the value of the general
4property of the state is ascertained and determined. The department shall prepare
5an assessment roll and place thereon after the name of each of said companies
6company assessed, the following general description of the property of such company,
7to wit, which description shall be deemed and held to include the entire property and
8franchises of the company specified and all title and interest therein
: “ Real estate,
9right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment,
10franchises, and all other real estate and personal property of said the company," in
11the case of railroads, and; “Real estate, right-of-way, poles, wires, conduits, cables,
12devices, appliances, instruments, franchises, and all other real and personal
13property of said the company," in the case of conservation and regulation companies,
14and
; “Real estate, appurtenances, rolling stock, equipment, franchises, and all other
15real estate and personal property of said the company," in the case of air carrier
16companies,; and “Land and land rights, structures, improvements, mains, pumping
17and regulation equipment, services, appliances, instruments, franchises , and all
18other real and personal property of said company," in the case of pipeline companies,
19which description shall be deemed and held to include the entire property and
20franchises of the company specified and all title and interest therein
.
SB623,103 21Section 103. 76.07 (4g) (a) 10. of the statutes is amended to read:
SB623,45,2422 76.07 (4g) (a) 10. Determine the depreciated cost of road real property owned
23or rented by the company and used in the operation of the company's business in this
24state.
SB623,104 25Section 104. 76.07 (4g) (a) 11. and 12. of the statutes are repealed.
SB623,105
1Section 105. 76.07 (4g) (a) 13. of the statutes is amended to read:
SB623,46,42 76.07 (4g) (a) 13. Divide the sum of the amounts under subds amount under
3subd
. 10. and 12. by the depreciated cost of road real property owned or rented by the
4company
everywhere.
SB623,106 5Section 106. 76.074 of the statutes is created to read:
SB623,46,6 676.074 Property exempt from assessment. (1) In this section:
SB623,46,107 (a) Notwithstanding s. 76.02, “air carrier company" means any person engaged
8in the business of transportation in aircraft of persons or property for hire on
9regularly scheduled flights. In this paragraph, “aircraft" has the meaning given in
10s. 76.02 (1).
SB623,46,1111 (b) “Hub facility" means any of the following:
SB623,46,1612 1. A facility at an airport from which an air carrier company operated at least
1345 common carrier departing flights each weekday in the prior year and from which
14it transported passengers to at least 15 nonstop destinations, as defined by rule by
15the department, or transported cargo to nonstop destinations, as defined by rule by
16the department.
SB623,46,2017 2. An airport or any combination of airports in this state from which an air
18carrier company cumulatively operated at least 20 common carrier departing flights
19each weekday in the prior year, if the air carrier company's headquarters, as defined
20by rule by the department, is in this state.
SB623,46,23 21(2) Property owned by an air carrier company that operates a hub facility in
22this state, if the property is used in the operation of the air carrier company, is exempt
23from taxation under this subchapter and from local assessment and taxation.
SB623,46,25 24(3) The personal property, as defined in s. 70.04, of a railroad company is
25exempt from taxation under this subchapter and from local assessment and taxation.
SB623,107
1Section 107. 76.24 (2) (a) of the statutes is amended to read:
SB623,47,122 76.24 (2) (a) All taxes paid by any railroad company derived from or
3apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
4and their approaches, or car ferries on the basis of the separate valuation provided
5for in s. 76.16, shall be distributed annually from the transportation fund to the
6towns, villages, and cities in which they are located, pursuant to certification made
7by the department of revenue on or before August 15. Beginning with amounts
8distributed in 2011, the amount distributed to any town, village, or city under this
9paragraph may not be less than the amount distributed to it in 2010 2021 under this
10paragraph. Beginning with amounts distributed in 2023, the amount distributed to
11any town, village, or city under this paragraph may not be less than the amount
12distributed in 2021, adjusted by the inflation factor.
SB623,108 13Section 108. 76.28 (9) of the statutes is amended to read:
SB623,48,214 76.28 (9) Property subject to local tax. The license fees imposed by this
15section upon the gross revenues of light, heat and power companies as defined in sub.
16(1) (e) shall be in lieu of all other taxes on all property used and useful in the operation
17of the business of such companies in this state, except that the same shall be subject
18to special assessments for local improvements. If a general structure is used and
19useful in part in the operation of the business of those companies in this state and
20in part for nonoperating purposes, the license fees imposed by this section are in
21place of the percentage of all other taxes on the property that fairly measures and
22represents the extent of the use and usefulness in the operation of the business of
23those companies in this state, and the balance is subject to local assessment and
24taxation, except that the entire general structure is subject to special assessments

1for local improvements. Property under s. 76.025 (2) shall not be taxed under this
2section, but shall be subject to local assessment and taxation under ch. 70, 2019 stats.
SB623,109 3Section 109. 76.31 of the statutes is amended to read:
SB623,48,11 476.31 Determination of ad valorem tax receipts for hub facility
5exemptions.
By July 1, 2004, and every Annually, by July 1 thereafter, the
6department shall determine the total amount of the tax imposed under subch. I of
7ch. 76 that was paid by each air carrier company, as defined in s. 70.11 (42) (a) 1. 76.02
8(1)
, whose property is exempt from taxation under s. 70.11 (42) (b) 76.074 (2) for the
9most recent taxable year that the air carrier company paid the tax imposed under
10subch. I of ch. 76. The total amount determined under this section shall be
11transferred under s. 20.855 (4) (fm) to the transportation fund.
SB623,110 12Section 110. 76.69 of the statutes is repealed.
SB623,111 13Section 111. 76.82 of the statutes is amended to read:
SB623,48,17 1476.82 Assessment. The department , using the methods that it uses to assess
15property under s. 70.995,
shall assess the property that is taxable under s. 76.81,
16including property that is exempt under s. 70.11 (27) from the tax under ch. 70,
at
17its value as of January 1.
SB623,112 18Section 112. 76.84 (4) of the statutes is amended to read:
SB623,48,2119 76.84 (4) Sections 76.025 (5), 76.03 (4), 76.05, 76.06, 76.075, 76.08, 76.09, 76.13
20(1), (2) and (3), 76.14, 76.18, 76.22, 76.23, 76.25 and 76.28 (4) to (6), as they apply to
21the tax under subch. I, apply to the tax under this subchapter.
SB623,113 22Section 113. 77.04 (1) of the statutes is amended to read:
SB623,49,1323 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each
24forest cropland description in a special column or some other appropriate place in
25such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which

1shall be a sufficient designation that such description is subject to this subchapter.
2Such land shall thereafter be assessed and be subject to review under ch. 70, and
3such assessment may be used by the department of revenue in the determination of
4the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
5entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal
6of descriptions entered as forest croplands after December 31, 1971, may be
7determined by the department of revenue by multiplying the last assessed value of
8the land prior to the time of the entry by an annual ratio computed for the state under
9sub. (2) to establish the annual assessed value of the description. No tax shall be
10levied on forest croplands except the specific annual taxes as provided, except that
11any building located on forest cropland shall be assessed as personal real property,
12subject to all laws and regulations for the assessment and taxation of general
13property.
SB623,114 14Section 114. 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and
15amended to read:
SB623,50,416 77.51 (12t) (intro.) “Real property construction activities" means activities that
17occur at a site where tangible personal property or items or goods under s. 77.52 (1)
18(b) or (d) that are applied or adapted to the use or purpose to which real property is
19devoted are permanently affixed to that real property , if the intent of the person who
20affixes that property is to make a permanent accession to the real property
. “Real
21property construction activities" does not include affixing property subject to tax
22under s. 77.52 (1) (c) to real property or affixing to real property tangible personal
23property that remains tangible personal property after it is affixed. The department
24may promulgate rules to determine whether activities that occur at a site where
25tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed

1to real property are real property construction activities for purposes of this
2subchapter. If the classification of property or an activity is not identified by rule,
3the department's determination of whether personal property becomes a part of real
4property shall be made by considering the following criteria:
SB623,115 5Section 115. 77.51 (12t) (a) to (c) of the statutes are created to read:
SB623,50,66 77.51 (12t) (a) Actual physical annexation to the real property.
SB623,50,87 (b) Application or adaptation to the use or purpose to which the real property
8is devoted.
SB623,50,109 (c) An intention on the part of the person making the annexation to make a
10permanent accession to the real property.
SB623,116 11Section 116. 77.54 (20n) (d) 2. of the statutes is amended to read:
SB623,50,1512 77.54 (20n) (d) 2. The retailer manufactures the prepared food in a building
13on real property assessed as manufacturing property under s. 70.995, or that would
14be assessed as manufacturing property under s. 70.995 if the building real property
15was located in this state.
SB623,117 16Section 117. 77.54 (20n) (d) 3. of the statutes is amended to read:
SB623,50,1817 77.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the
18building location described in subd. 2.
SB623,118 19Section 118. 77.54 (57d) (b) 1. of the statutes is amended to read:
SB623,50,2120 77.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building
21on real property assessed under s. 70.995.
SB623,119 22Section 119. 77.84 (1) of the statutes is amended to read:
SB623,51,623 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located
24shall enter in a special column or other appropriate place on the tax roll the
25description of each parcel of land designated as managed forest land, and shall

1specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
2designated open or closed under s. 77.83. The land shall be assessed and is subject
3to review under ch. 70. Except as provided in this subchapter, no tax may be levied
4on managed forest land, except that any building buildings, improvements, and
5fixtures
on managed forest land is subject to taxation as personal real property under
6ch. 70.
SB623,120 7Section 120. 78.55 (1) of the statutes is amended to read:
SB623,51,98 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1.
976.02 (1).
SB623,121 10Section 121. 79.095 (3) of the statutes is amended to read:
SB623,51,2211 79.095 (3) Review by department. The department shall adjust each rate
12reported under sub. (2) (b) to a full-value rate. The department shall review and
13correct the information submitted under sub. (2) (a), shall determine the full value
14of all of the property reported under sub. (2) (a) and of all the property under s. 70.995
15(12r)
and, on or before October 1, shall notify each taxing jurisdiction of the full value
16of the property that is exempt under s. 70.11 (39) and (39m) and that is located in the
17jurisdiction. The department shall adjust the full value that is reported to taxing
18jurisdictions under this subsection in the year after an error occurs or a value has
19been changed due to an appeal. All disputes between the department and
20municipalities about the value of the property reported under sub. (2) (a) or of the
21property under s. 70.995 (12r)
shall be resolved by using the procedures under s.
2270.995 (8).
SB623,122 23Section 122. 79.096 (1) of the statutes is renumbered 79.096 (1) (a).
SB623,123 24Section 123. 79.096 (1) (b) of the statutes is created to read:
SB623,52,9
179.096 (1) (b) Beginning in 2023, the department of administration shall pay
2to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the
3property taxes levied on the items of personal property described under s. 70.111 (28)
4for the property tax assessments as of January 1, 2021. Beginning in 2024, and each
5year thereafter, the amount distributed to the taxing jurisdiction in the previous year
6will be multiplied by one plus the percentage change in the U.S. consumer price index
7for all urban consumers, U.S. city average, as determined by the U.S. department of
8labor, for the 12 months ending on June 30, except that the percentage under this
9paragraph shall not be less than zero.
SB623,124 10Section 124. 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.)
11and amended to read:
SB623,52,1412 79.096 (2) (a) (intro.) Each municipality shall report to the department of
13revenue, in the time and manner determined by the department, the all of the
14following:
SB623,52,17 151. The amount of the property taxes levied on the items of personal property
16described under s. 70.111 (27) (b) for the property tax assessments as of January 1,
172017, on behalf of the municipality and on behalf of other taxing jurisdictions.
SB623,125 18Section 125. 79.096 (2) (a) 2. of the statutes is created to read:
SB623,52,2219 79.096 (2) (a) 2. The amount of the property taxes levied on the items of
20personal property described under s. 70.111 (28) for the property tax assessments as
21of January 1, 2021, on behalf of the municipality and on behalf of other taxing
22jurisdictions.
SB623,126 23Section 126. 79.096 (2) (c) of the statutes is created to read:
SB623,53,224 79.096 (2) (c) If a municipality does not timely electronically file the report
25required by the department of revenue under par. (a), the following reductions will

1be made to the municipality's personal property aid distributed under sub. (1) (b) in
22023:
SB623,53,33 1. Reduction of 50 percent, if not filed by June 30, 2022.
SB623,53,54 2. Forfeiture of the municipality's aid under sub. (1) (b), if not filed by July 15,
52022.
SB623,127 6Section 127. 79.096 (2) (d) of the statutes is created to read:
SB623,53,107 79.096 (2) (d) If a municipality does not electronically file the report required
8by the department of revenue under par. (a) by July 15, 2022, the department may
9use the best information available to calculate the aid to distribute under sub. (1) (b)
10in 2023 to the applicable taxing jurisdictions.
SB623,128 11Section 128. 174.065 (3) of the statutes is amended to read:
SB623,53,1612 174.065 (3) Collection of delinquent dog license taxes. Delinquent dog
13license taxes may be collected in the same manner as in s. 74.55 and in a civil action
14under
ch. 799 for the collecting of personal property taxes, if the action is brought
15within 6 years after the January 1 of the year in which the taxes are required to be
16paid
.
SB623,129 17Section 129. 815.18 (3) (intro.) of the statutes is amended to read:
SB623,53,2018 815.18 (3) Exempt property. (intro.) The debtor's interest in or right to receive
19the following property is exempt, except as specifically provided in this section and
20ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):
SB623,130 21Section 130. 978.05 (6) (a) of the statutes is amended to read:
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