Amendment ASA1-AB2

AB2-ASA1,46,9 76.07 (4g) (a) 10. Determine the depreciated cost of road real property owned or rented by the company and used in the operation of the company's business in this state.

AB2-ASA1,108 Section 108. 76.07 (4g) (a) 11. and 12. of the statutes are repealed.

AB2-ASA1,109 Section 109. 76.07 (4g) (a) 13. of the statutes is amended to read:

AB2-ASA1,46,13 76.07 (4g) (a) 13. Divide the sum of the amounts under subds. 10. and 12. amount under subd. 10. by the depreciated cost of road real property everywhere.

AB2-ASA1,110 Section 110 . 76.074 of the statutes is created to read:

AB2-ASA1,46,15 76.074 Property exempt from assessment. (1) In this section:

AB2-ASA1,46,19 (a) Notwithstanding s. 76.02, “air carrier company" means any person engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights. In this paragraph, “aircraft" has the meaning given in s. 76.02 (1).

AB2-ASA1,46,20 (b) “Hub facility" means any of the following:

AB2-ASA1,46,25 1. A facility at an airport from which an air carrier company operated at least 45 common carrier departing flights each weekday in the prior year and from which it transported passengers to at least 15 nonstop destinations, as defined by rule by the department, or transported cargo to nonstop destinations, as defined by rule by the department.

AB2-ASA1,47,4 2. An airport or any combination of airports in this state from which an air carrier company cumulatively operated at least 20 common carrier departing flights each weekday in the prior year, if the air carrier company's headquarters, as defined by rule by the department, is in this state.

AB2-ASA1,47,7 (2) Property owned by an air carrier company that operates a hub facility in this state, if the property is used in the operation of the air carrier company, is exempt from taxation under this subchapter and from local assessment and taxation.

AB2-ASA1,47,10 (3) For assessments after January 1, 2024, the personal property, as defined in s. 70.04, of a railroad company is exempt from taxation under this subchapter and from local assessment and taxation.

AB2-ASA1,111 Section 111. 76.125 (1) of the statutes is amended to read:

AB2-ASA1,47,17 76.125 (1) Using the statement of assessments under s. 70.53 and the statement of taxes under s. 69.61, the department shall determine the net rate of taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided in subs. (2) to (6). The department shall enter that rate on the records of the department.

AB2-ASA1,112 Section 112 . 76.24 (2) (a) of the statutes is amended to read:

AB2-ASA1,48,4 76.24 (2) (a) All taxes paid by any railroad company derived from or apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators, and their approaches, or car ferries on the basis of the separate valuation provided for in s. 76.16, shall be distributed annually from the transportation fund to the towns, villages, and cities in which they are located, pursuant to certification made by the department of revenue on or before August 15. Beginning with amounts distributed in 2011 2024, the amount distributed to any town, village, or city under this paragraph may not be less than the amount distributed to it in 2010 2023 under this paragraph. Beginning with amounts distributed in 2025, the amount distributed to any town, village, or city under this paragraph may not be less than the amount distributed in 2024.

AB2-ASA1,113 Section 113 . 76.31 of the statutes is amended to read:

AB2-ASA1,48,13 76.31 Determination of ad valorem tax receipts for hub facility exemptions. By July 1, 2004, and every Annually, by July 1 thereafter, the department shall determine the total amount of the tax imposed under subch. I of ch. 76 that was paid by each air carrier company, as defined in s. 70.11 (42) (a) 1. 76.02 (1), whose property is exempt from taxation under s. 70.11 (42) (b) 76.074 (2) for the most recent taxable year that the air carrier company paid the tax imposed under subch. I of ch. 76. The total amount determined under this section shall be transferred under s. 20.855 (4) (fm) to the transportation fund.

AB2-ASA1,114 Section 114 . 76.69 of the statutes is repealed.

AB2-ASA1,115 Section 115. 76.82 of the statutes is amended to read:

AB2-ASA1,48,19 76.82 Assessment. The department , using the methods that it uses to assess property under s. 70.995, shall assess the property that is taxable under s. 76.81, including property that is exempt under s. 70.11 (27) from the tax under ch. 70, at its value as of January 1.

AB2-ASA1,116 Section 116. 77.04 (1) of the statutes is amended to read:

AB2-ASA1,49,11 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each forest cropland description in a special column or some other appropriate place in such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which shall be a sufficient designation that such description is subject to this subchapter. Such land shall thereafter be assessed and be subject to review under ch. 70, and such assessment may be used by the department of revenue in the determination of the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal of descriptions entered as forest croplands after December 31, 1971, may be determined by the department of revenue by multiplying the last assessed value of the land prior to the time of the entry by an annual ratio computed for the state under sub. (2) to establish the annual assessed value of the description. No tax shall be levied on forest croplands except the specific annual taxes as provided, except that any building located on forest cropland shall be assessed as personal real property, subject to all laws and regulations for the assessment and taxation of general property.

AB2-ASA1,117 Section 117 . 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and amended to read:

AB2-ASA1,50,2 77.51 (12t) (intro.) “Real property construction activities" means activities that occur at a site where tangible personal property or items or goods under s. 77.52 (1) (b) or (d) that are applied or adapted to the use or purpose to which real property is devoted are permanently affixed to that real property , if the intent of the person who affixes that property is to make a permanent accession to the real property. “Real property construction activities" does not include affixing property subject to tax under s. 77.52 (1) (c) to real property or affixing to real property tangible personal property that remains tangible personal property after it is affixed. The department may promulgate rules to determine whether activities that occur at a site where tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed to real property are real property construction activities for purposes of this subchapter. If the classification of property or an activity is not identified by rule, the department's determination of whether personal property becomes a part of real property shall be made by considering the following criteria:

AB2-ASA1,118 Section 118 . 77.51 (12t) (a) to (c) of the statutes are created to read:

AB2-ASA1,50,4 77.51 (12t) (a) Actual physical annexation to the real property.

AB2-ASA1,50,6 (b) Application or adaptation to the use or purpose to which the real property is devoted.

AB2-ASA1,50,8 (c) An intention on the part of the person making the annexation to make a permanent accession to the real property.

AB2-ASA1,119 Section 119 . 77.54 (20n) (d) 2. of the statutes is amended to read:

AB2-ASA1,50,13 77.54 (20n) (d) 2. The retailer manufactures the prepared food in a building on real property assessed as manufacturing property under s. 70.995, or that would be assessed as manufacturing property under s. 70.995 if the building real property was located in this state.

AB2-ASA1,120 Section 120 . 77.54 (20n) (d) 3. of the statutes is amended to read:

AB2-ASA1,50,16 77.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the building location described in subd. 2.

AB2-ASA1,121 Section 121 . 77.54 (57d) (b) 1. of the statutes is amended to read:

AB2-ASA1,50,19 77.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building on real property assessed under s. 70.995.

AB2-ASA1,122 Section 122 . 77.84 (1) of the statutes is amended to read:

AB2-ASA1,51,3 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is designated open or closed under s. 77.83. The land shall be assessed and is subject to review under ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building, improvements, and fixtures on managed forest land is subject to taxation as personal real property under ch. 70.

AB2-ASA1,123 Section 123 . 78.55 (1) of the statutes is amended to read:

AB2-ASA1,51,6 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1. 76.02 (1).

AB2-ASA1,124 Section 124 . 79.096 (1) of the statutes is renumbered 79.096 (1) (a).

AB2-ASA1,125 Section 125 . 79.096 (1) (b) of the statutes is created to read:

AB2-ASA1,51,12 79.096 (1) (b) Beginning in 2025, the department of administration shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2023.

AB2-ASA1,126 Section 126 . 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.) and amended to read:

AB2-ASA1,51,17 79.096 (2) (a) (intro.) Each municipality shall report to the department of revenue, in the time and manner determined by the department, the all of the following:

AB2-ASA1,51,20 1. The amount of the property taxes levied on the items of personal property described under s. 70.111 (27) (b) for the property tax assessments as of January 1, 2017, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB2-ASA1,127 Section 127 . 79.096 (2) (a) 2. of the statutes is created to read:

AB2-ASA1,51,25 79.096 (2) (a) 2. The amount of the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2023, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB2-ASA1,128 Section 128. 79.096 (2) (c) of the statutes is created to read:

AB2-ASA1,52,5 79.096 (2) (c) If a municipality does not timely electronically file the report required by the department of revenue under par. (a), the following reductions will be made to the municipality's personal property aid distributed under sub. (1) (b) in 2025:

AB2-ASA1,52,6 1. Reduction of 25 percent, if not filed by June 30, 2024.

AB2-ASA1,52,8 2. Forfeiture of the municipality's aid under sub. (1) (b), if not filed by July 15, 2024.

AB2-ASA1,129 Section 129 . 79.096 (2) (d) of the statutes is created to read:

AB2-ASA1,52,13 79.096 (2) (d) If a municipality does not electronically file the report required by the department of revenue under par. (a) by July 15, 2024, the department may use the best information available to calculate the aid to distribute under sub. (1) (b) in 2025 to the applicable taxing jurisdictions.

AB2-ASA1,130 Section 130 . 174.065 (3) of the statutes is amended to read:

AB2-ASA1,52,19 174.065 (3) Collection of delinquent dog license taxes. Delinquent dog license taxes may be collected in the same manner as in s. 74.55 and a civil action under ch. 799 for the collecting of personal property taxes, if the action is brought within 6 years after the January 1 of the year in which the taxes are required to be paid.

AB2-ASA1,131 Section 131. 706.05 (2m) (b) 3. of the statutes is created to read:

AB2-ASA1,52,21 706.05 (2m) (b) 3. Descriptions of property specified under s. 70.17 (3).

AB2-ASA1,132 Section 132 . 815.18 (3) (intro.) of the statutes is amended to read:

AB2-ASA1,52,25 815.18 (3) Exempt property. (intro.) The debtor's interest in or right to receive the following property is exempt, except as specifically provided in this section and ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):

AB2-ASA1,133 Section 133. 978.05 (6) (a) of the statutes is amended to read:

AB2-ASA1,53,14 978.05 (6) (a) Institute, commence or appear in all civil actions or special proceedings under and perform the duties set forth for the district attorney under ch. 980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4), 109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86, 946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and 938 as the judge may request and perform all appropriate duties and appear if the district attorney is designated in specific statutes, including matters within chs. 782, 976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority of the county board to designate, under s. 48.09 (5), that the corporation counsel provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6) or 938.09 (6), the district attorney as an appropriate person to represent the interests of the public under s. 48.14 or 938.14.

AB2-ASA1,134 Section 134. Nonstatutory provisions.

AB2-ASA1,53,21 (1) Reports from taxing jurisdictions. If legislation is enacted during the 2023-24 legislative session to eliminate the personal property tax imposed under ch. 70, effective with the January 1, 2024, assessments, each taxing jurisdiction shall report to the department of revenue, in the time and manner determined by the department, the amount of the property taxes levied on all items of personal property for the property tax assessments as of January 1, 2023.

AB2-ASA1,135 Section 135. Initial applicability.

AB2-ASA1,53,24 (1) Elimination of the personal property tax. This act first applies to the property tax assessments as of January 1, 2024.

AB2-ASA1,53,25 (End)