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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 of the statutes are repealed.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:
SB623,54,922 978.05 (6) (a) Institute, commence, or appear in all civil actions or special
23proceedings under and perform the duties set forth for the district attorney under ch.
24980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4),
25109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86,

1946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection
2with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and
3938 as the judge may request and perform all appropriate duties and appear if the
4district attorney is designated in specific statutes, including matters within chs. 782,
5976, and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority
6of the county board to designate, under s. 48.09 (5), that the corporation counsel
7provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6)
8or 938.09 (6), the district attorney as an appropriate person to represent the interests
9of the public under s. 48.14 or 938.14.
SB623,131 10Section 131. 2021 Wisconsin Act 58, section 9125 (1) is repealed.
SB623,132 11Section 132. Fiscal changes.
SB623,54,1612 (1) General program operations. In the schedule under s. 20.005 (3) for the
13appropriation to the department of revenue under s. 20.566 (2) (a), the dollar amount
14for fiscal year 2021-22 is increased by $602,155 and the dollar amount for fiscal year
152022-23 is increased by $120,365 for the purpose for which the appropriation is
16made.
SB623,54,2017 (2) Integrated property assessment system. In the schedule under s. 20.005
18(3) for the appropriation to the department of revenue under s. 20.566 (2) (bm), the
19dollar amount for fiscal year 2021-22 is increased by $481,000 for the purpose for
20which the appropriation is made.
SB623,54,2421 (3) Administration of tax incremental financing. In the schedule under s.
2220.005 (3) for the appropriation to the department of revenue under s. 20.566 (2)
23(hm), the dollar amount for fiscal year 2021-22 is increased by $22,580 for the
24purpose for which the appropriation is made.
SB623,55,4
1(4) Administrative services; general operations. In the schedule under s.
220.005 (3) for the appropriation to the department of revenue under s. 20.566 (3) (a),
3the dollar amount for fiscal year 2021-22 is increased by $213,700 for the purpose
4for which the appropriation is made.
SB623,55,85 (5) Integrated tax system. In the schedule under s. 20.005 (3) for the
6appropriation to the department of revenue under s. 20.566 (3) (b), the dollar amount
7for fiscal year 2021-22 is increased by $13,370 for the purpose for which the
8appropriation is made.
SB623,55,139 (6) Joint committee on finance supplemental appropriations. In the schedule
10under s. 20.005 (3) for the appropriation to the joint committee on finance under s.
1120.865 (4) (a), the dollar amount for fiscal year 2022-23 is decreased by $202,350,000
12for the purpose for which the appropriation is made, and $202,350,000 is credited to
13the appropriation account under s. 20.835 (1) (f) for fiscal year 2022-23.
SB623,133 14Section 133. Effective date.
SB623,55,1515 (1) This act takes effect on January 1, 2022.
SB623,55,1616 (End)
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