2021 Subject Index to Legislation

private college Private college, see Colleges and universities

private school Private school, see Parochial and private schools

private security Private security, see Detective

probate code and court procedure Probate code and court procedure, see also Estate of deceased person

Nonprobate transfers of farming implements at death - AB948

Nonprobate transfers of farming implements at death - SB893

probation Probation, see Parole or probation

propane gas Propane gas, see Fuel

property damage Property damage, see Damage (to property)

property insurance Property insurance, see Insurance — Miscellaneous

property tax Property tax

Aids in lieu of property taxes [A.Sub.Amdt.2: Sec. 239-242, 9337 (2)] - AB68

Assistance to households and property owners from certain federal moneys based on property taxes - AB232

Assistance to households and property owners from certain federal moneys based on property taxes - SB279

BCPL payments in lieu of taxes: specific appropriation created [Sec. 489, 490] [original bill only] - AB68

BCPL payments in lieu of taxes: specific appropriation created [Sec. 489, 490] - SB111

BCPL payments in lieu of taxes sum sufficient appropriation [A.Sub.Amdt.2: Sec. 87, 164] - AB68

Claim to recover property taxes: exception to timely payment requirement for taxes due and payable in 2021 [removed by S.Sub.Amdt.1 and restored by A.Amdt.1 to S.Sub.Amdt.1] - AB1

“Environmental pollution” definition modified for purposes of an ERTID - AB517

“Environmental pollution” definition modified for purposes of an ERTID [S.Sub.Amdt.1: further revisions] - SB518

Extension of certain approvals for construction projects and plats or certified survey maps; uniform dwelling code and occupancy permit provisions; waiving interest and penalties on late property tax installment payments, excessive payment and recovery claims provisions - AB247

Extension of certain approvals for construction projects and plats or certified survey maps; uniform dwelling code and occupancy permit provisions; waiving interest and penalties on late property tax installment payments, excessive payment and recovery claims provisions [S.Sub.Amdt.3: further revisions, uniform dwelling code provisions removed] - SB254

Flood loss grant program created re loss of property tax revenue to cities and villages, FEMA provision - AB866

Flood loss grant program created re loss of property tax revenue to cities and villages, FEMA provision - SB813

Gibraltar, Town of, authorized to create TIDs in the same manner as a city or village [A.Amdt.1: conditions added] - AB914

Gibraltar, Town of, authorized to create TIDs in the same manner as a city or village - SB907

Late property tax payments: municipalities allowed to waive interest and penalties on taxes payable in 2021; conditions and county provisions [removed by S.Sub.Amdt.1 and restored by A.Amdt.1 to S.Sub.Amdt.1] - AB1

Local housing investment fund program: municipalities allowed to establish; DOA appendix report - AB609

MFL program changes re eligibility, material change to law, withdrawal taxes and fees, small land sales, large ownerships, leasing, and cutting [A.Amdt.1: cutting provision removed] - AB909

MFL program changes re eligibility, material change to law, withdrawal taxes and fees, small land sales, large ownerships, leasing, and cutting - SB913

Personal property tax eliminated; DOA duties re payments to taxing jurisdiction equal to property taxes levied on set date; JSCTE appendix report [A.Sub.Amdt.1: further revisions, payments provision removed; A.Amdt.3: transportation fund transfers, reports from taxing jurisdictions to DOR; A.Amdt.4: TID recalculation provision] - AB191

Personal property tax eliminated; DOA duties re payments to taxing jurisdiction equal to property taxes levied on set date; JSCTE appendix report - SB189

Personal property tax eliminated; state payments to taxing jurisdictions and technical changes provisions; JSCTE appendix report - AB1048

Personal property tax repealed by other legislation: payments to local taxing jurisdictions to compensate [A.Sub.Amdt.2: Sec. 93, 9125 (1); A.Amdt.9: further revisions] - AB68

Personal property tax repealed; state payments to taxing jurisdictions, exemption for railroad companies, and technical changes provisions; JSCTE appendix report - AB641

Personal property tax repealed; state payments to taxing jurisdictions, exemption for railroad companies, and technical changes provisions; JSCTE appendix report - SB623

Property tax bill required to include information re gross reduction in state aid to school districts - AB1047

Property tax bill required to include information re gross reduction in state aid to school districts [Sec. 1405] [original bill only] - AB68

Property tax bill required to include information re gross reduction in state aid to school districts [Sec. 1405] - SB111

Property tax bill required to include information re gross reduction in state aid to school districts - SB971

Property taxes: municipalities allowed to waive interest and penalties on late payments, county provision; timely filing requirement temporarily waived for claims to recover property taxes; 2021 conditions - SB142

Sale of county forest land and tax delinquent real estate to American Indian tribes [Sec. 623, 1406] [original bill only] - AB68

Sale of county forest land and tax delinquent real estate to American Indian tribes [Sec. 623, 1406] - SB111

Sale of tax delinquent property: distribution of proceeds to former owner revised - AB889

Sale of tax delinquent property: distribution of proceeds to former owner revised - SB829

School property tax credit increase re residents of school districts closed to in-person instruction, conditions specified; sunset provision - AB964

School property tax credit increase re residents of school districts closed to in-person instruction, conditions specified; sunset provision - SB967

Tax revisions re obsolete statutory references, electronic assessment rolls, Internet equipment in the broadband market, property tax assessment objections, and sales tax exemptions for insulin, farm-raised fish, and patient health care records (remedial legislation suggested by DOR) - AB1033

Tax revisions re obsolete statutory references, electronic assessment rolls, Internet equipment in the broadband market, property tax assessment objections, and sales tax exemptions for insulin, farm-raised fish, and patient health care records (remedial legislation suggested by DOR) - SB1020

TCS funding increase for property tax relief [A.Sub.Amdt.2: Sec. 34, 178, 179] - AB68

Termination of a TID: distribution of state aid payments for personal property taxes to taxing jurisdictions modified [A.Amdt.2: levy limit exception added] - AB56

Termination of a TID: distribution of state aid payments for personal property taxes to taxing jurisdictions modified - SB76

TID created in an electronics and information technology manufacturing zone: expenditure period for certain capital expenditures increased - AB164

TID created in an electronics and information technology manufacturing zone: expenditure period for certain capital expenditures increased - SB174

TID number 1 in the Village of Marathon City: life, expenditure period, and allocation period extended - AB377

TID number 1 in the Village of Marathon City: life, expenditure period, and allocation period extended - SB391

TID number 1 in the Village of Withee: life and allocation period increased - AB991

TID number 1 in the Village of Withee: life and allocation period increased - SB933

TID number 13 in the City of Wausau: 12 percent rule does not apply - AB1019

TID number 3 in the City of Westby: expenditure period extended - AB730

TID number 3 in the City of Westby: expenditure period extended - SB698

TID number 5 in the City of Middleton: expenditure period, allocation period, and maximum life extended, and number of allowed amendments increased - AB913

TID numbers 2 and 3 in the City of Wisconsin Dells: allocation and expenditure periods extended - AB227

TID numbers 2 and 3 in the City of Wisconsin Dells: allocation and expenditure periods extended [S.Sub.Amdt.1: further revisions, TID number 2 removed, TID annual reports to include value of net new construction] - SB252

TID numbers 2 and 3 in the City of Wisconsin Dells: expenditure periods extended [Sec. 1191, 1192] [original bill only] - AB68

TID numbers 2 and 3 in the City of Wisconsin Dells: expenditure periods extended [Sec. 1191, 1192] - SB111

Veterans and surviving spouses income tax credit for property taxes: provision for renters created [Sec. 1301-1303, 9337 (1)] [original bill only] - AB68

Veterans and surviving spouses income tax credit for property taxes: provision for renters created [Sec. 1301-1303, 9337 (1)] - SB111

Workforce housing initiative by political subdivision authorized; mixed-use development TID changes; TID project plan requirement and other changes re extending the life and impact fees [Sec. 1166, 1183, 1186-1190, 1193-1195] [original bill only] - AB68

Workforce housing initiative by political subdivision authorized; mixed-use development TID changes; TID project plan requirement and other changes re extending the life and impact fees [Sec. 1166, 1183, 1186-1190, 1193-1195] - SB111

property tax _ assessment Property tax — Assessment

Assessment of leased property and assessor requirements; property assessed at highest and best use; "dark property" defined [Sec. 1225, 1227-1229, 9337 (6)] [original bill only] - AB68

Assessment of leased property and assessor requirements; property assessed at highest and best use; "dark property" defined - SB1107

Assessment of leased property and assessor requirements; property assessed at highest and best use; "dark property" defined [Sec. 1225, 1227-1229, 9337 (6)] - SB111

Claim to recover property taxes: exception to timely payment requirement for taxes due and payable in 2021 [removed by S.Sub.Amdt.1 and restored by A.Amdt.1 to S.Sub.Amdt.1] - AB1

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report [A.Sub.Amdt.3: further revisions, allocations from the coronavirus relief fund excluded from taxable income; A.Amdt.3 to A.Sub.Amdt.3: income from grants issued by a state agency or WEDC re COVID-19 are not taxable; A.Amdt.1 to A.Amdt.3 to A.Sub.Amdt.3: removes state agency grants] - AB2

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - SB2

Manufacturing property tax assessment: fees DOR charges municipalities [Sec. 1230] [original bill only] - AB68

Manufacturing property tax assessment: fees DOR charges municipalities [Sec. 1230] - SB111

Property tax assessment: certain practices prohibited - AB610

Property tax assessment: certain practices prohibited - SB630

Property taxes: municipalities allowed to waive interest and penalties on late payments, county provision; timely filing requirement temporarily waived for claims to recover property taxes; 2021 conditions - SB142

Unlawful property taxes: interest rate on claims modified; taxation district collection from underlying taxing jurisdiction provision - AB399

Unlawful property taxes: interest rate on claims modified; taxation district collection from underlying taxing jurisdiction provision - SB396

property tax _ exemption Property tax — Exemption

Community health center: property tax exemption; JSCTE appendix report - AB736

Community health center: property tax exemption; JSCTE appendix report - SB694

Community health centers: property tax exemption [Sec. 1226, 9137 (1), 9337 (7)] [original bill only] - AB68

Community health centers: property tax exemption [Sec. 1226, 9137 (1), 9337 (7)] - SB111