This is the preview version of the Wisconsin State Legislature site.
Please see http://docs.legis.wisconsin.gov for the production version.
AB245-ASA2,50,138 76.125 (1) Using the statement of assessments under s. 70.53 and the
9statement of taxes under s. 69.61, the department shall determine the net rate of
10taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
11property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
12in subs. (2) to (6). The department shall enter that rate on the records of the
13department.
AB245-ASA2,120 14Section 120 . 76.24 (2) (a) of the statutes is amended to read:
AB245-ASA2,50,2515 76.24 (2) (a) All taxes paid by any railroad company derived from or
16apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
17and their approaches, or car ferries on the basis of the separate valuation provided
18for in s. 76.16, shall be distributed annually from the transportation fund to the
19towns, villages, and cities in which they are located, pursuant to certification made
20by the department of revenue on or before August 15. Beginning with amounts
21distributed in 2011 2024, the amount distributed to any town, village, or city under
22this paragraph may not be less than the amount distributed to it in 2010 2023 under
23this paragraph. Beginning with amounts distributed in 2025, the amount
24distributed to any town, village, or city under this paragraph may not be less than
25the amount distributed in 2024.
AB245-ASA2,121
1Section 121. 76.31 of the statutes is amended to read:
AB245-ASA2,51,9 276.31 Determination of ad valorem tax receipts for hub facility
3exemptions.
By July 1, 2004, and every Annually, by July 1 thereafter, the
4department shall determine the total amount of the tax imposed under subch. I of
5ch. 76 that was paid by each air carrier company, as defined in s. 70.11 (42) (a) 1. 76.02
6(1)
, whose property is exempt from taxation under s. 70.11 (42) (b) 76.074 (2) for the
7most recent taxable year that the air carrier company paid the tax imposed under
8subch. I of ch. 76. The total amount determined under this section shall be
9transferred under s. 20.855 (4) (fm) to the transportation fund.
AB245-ASA2,122 10Section 122 . 76.69 of the statutes is repealed.
AB245-ASA2,123 11Section 123. 76.82 of the statutes is amended to read:
AB245-ASA2,51,15 1276.82 Assessment. The department , using the methods that it uses to assess
13property under s. 70.995,
shall assess the property that is taxable under s. 76.81,
14including property that is exempt under s. 70.11 (27) from the tax under ch. 70,
at
15its value as of January 1.
AB245-ASA2,124 16Section 124 . Chapter 77 (title) of the statutes is amended to read:
AB245-ASA2,51,1717 CHAPTER 77
AB245-ASA2,52,318 TAXATION OF FOREST CROPLANDS;
19 REAL ESTATE TRANSFER FEES;
20 SALES AND USE TAXES; COUNTY,
21 Municipality,
AND SPECIAL DISTRICT
22 SALES AND USE TAXES; MANAGED
23 FOREST LAND; ECONOMIC DEVELOPMENT
24 SURCHARGE; LOCAL FOOD and
25 BEVERAGE TAX; LOCAL RENTAL CAR

1TAX; PREMIER RESORT AREA TAXES;
2 STATE RENTAL VEHICLE
3 FEE; DRY CLEANING FEES
AB245-ASA2,125 4Section 125. 77.04 (1) of the statutes is amended to read:
AB245-ASA2,52,205 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each
6forest cropland description in a special column or some other appropriate place in
7such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which
8shall be a sufficient designation that such description is subject to this subchapter.
9Such land shall thereafter be assessed and be subject to review under ch. 70, and
10such assessment may be used by the department of revenue in the determination of
11the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
12entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal
13of descriptions entered as forest croplands after December 31, 1971, may be
14determined by the department of revenue by multiplying the last assessed value of
15the land prior to the time of the entry by an annual ratio computed for the state under
16sub. (2) to establish the annual assessed value of the description. No tax shall be
17levied on forest croplands except the specific annual taxes as provided, except that
18any building located on forest cropland shall be assessed as personal real property,
19subject to all laws and regulations for the assessment and taxation of general
20property.
AB245-ASA2,126 21Section 126 . 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and
22amended to read:
AB245-ASA2,53,1123 77.51 (12t) (intro.) “Real property construction activities" means activities that
24occur at a site where tangible personal property or items or goods under s. 77.52 (1)
25(b) or (d) that are applied or adapted to the use or purpose to which real property is

1devoted are permanently affixed to that real property, if the intent of the person who
2affixes that property is to make a permanent accession to the real property
. “Real
3property construction activities" does not include affixing property subject to tax
4under s. 77.52 (1) (c) to real property or affixing to real property tangible personal
5property that remains tangible personal property after it is affixed. The department
6may promulgate rules to determine whether activities that occur at a site where
7tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed
8to real property are real property construction activities for purposes of this
9subchapter. If the classification of property or an activity is not identified by rule,
10the department's determination of whether personal property becomes a part of real
11property shall be made by considering the following criteria:
AB245-ASA2,127 12Section 127 . 77.51 (12t) (a) to (c) of the statutes are created to read:
AB245-ASA2,53,1313 77.51 (12t) (a) Actual physical annexation to the real property.
AB245-ASA2,53,1514 (b) Application or adaptation to the use or purpose to which the real property
15is devoted.
AB245-ASA2,53,1716 (c) An intention on the part of the person making the annexation to make a
17permanent accession to the real property.
AB245-ASA2,128 18Section 128 . 77.54 (20n) (d) 2. of the statutes is amended to read:
AB245-ASA2,53,2219 77.54 (20n) (d) 2. The retailer manufactures the prepared food in a building
20on real property assessed as manufacturing property under s. 70.995, or that would
21be assessed as manufacturing property under s. 70.995 if the building real property
22was located in this state.
AB245-ASA2,129 23Section 129 . 77.54 (20n) (d) 3. of the statutes is amended to read:
AB245-ASA2,53,2524 77.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the
25building location described in subd. 2.
AB245-ASA2,130
1Section 130. 77.54 (57d) (b) 1. of the statutes is amended to read:
AB245-ASA2,54,32 77.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building
3on real property assessed under s. 70.995.
AB245-ASA2,131 4Section 131 . Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
5is amended to read:
AB245-ASA2,54,66 CHAPTER 77
AB245-ASA2,54,77 SUBCHAPTER V
AB245-ASA2,54,108 COUNTY, municipality, AND
9 SPECIAL DISTRICT SALES
10 AND USE TAXES
AB245-ASA2,132 11Section 132 . 77.70 of the statutes is renumbered 77.70 (1) and amended to
12read:
AB245-ASA2,55,413 77.70 (1) Any Except as provided in sub. (2), any county desiring to may impose
14county sales and use taxes under this subchapter may do so by the adoption of an
15ordinance, stating its purpose and referring to this subchapter. The rate of the tax
16imposed under this section subsection is 0.5 percent of the sales price or purchase
17price. Except as provided in s. 66.0621 (3m), the county sales and use taxes imposed
18under this subsection
may be imposed only for the purpose of directly reducing the
19property tax levy and only in their entirety as provided in this subchapter. That
20ordinance shall be effective on the first day of January, the first day of April, the first
21day of July or the first day of October
January 1, April 1, July 1, or October 1. A
22certified copy of that ordinance shall be delivered to the secretary of revenue at least
23120 days prior to its effective date. The repeal of any such ordinance shall be effective
24on December 31. A certified copy of a repeal ordinance shall be delivered to the
25secretary of revenue at least 120 days before the effective date of the repeal. Except

1as provided under s. 77.60 (9), the department of revenue may not issue any
2assessment nor or act on any claim for a refund or any claim for an adjustment under
3s. 77.585 after the end of the calendar year that is 4 years after the year in which the
4county has enacted a repeal ordinance under this section subsection.
AB245-ASA2,133 5Section 133 . 77.70 (2) of the statutes is created to read:
AB245-ASA2,55,186 77.70 (2) In addition to the taxes imposed under sub. (1), a county in which a
71st class city is located may adopt an ordinance to impose sales and use taxes under
8this subchapter at the rate of 0.5 percent of the sales price or purchase price. An
9ordinance adopted under this subsection shall be effective on January 1, April 1, July
101, or October 1 and the taxes shall be imposed only in their entirety as provided in
11this subchapter. A certified copy of the ordinance shall be delivered to the secretary
12of revenue at least 120 days prior to its effective date. The repeal of any such
13ordinance shall be effective on December 31. A certified copy of a repeal ordinance
14shall be delivered to the secretary of revenue at least 120 days before the effective
15date of the repeal. Except as provided under s. 77.60 (9), the department of revenue
16may not issue any assessment or act on any claim for a refund or any claim for an
17adjustment under s. 77.585 after the end of the calendar year that is 4 years after
18the year in which the county has enacted a repeal ordinance under this subsection.
AB245-ASA2,134 19Section 134 . 77.701 of the statutes is created to read:
AB245-ASA2,56,7 2077.701 Adoption by municipal ordinance. A 1st class city may adopt an
21ordinance to impose a sales and use tax under this subchapter at the rate of 2.0
22percent of the sales price or purchase price. An ordinance adopted under this section
23shall be effective on January 1, April 1, July 1, or October 1, and the taxes shall be
24imposed only in their entirety as provided in this subchapter. A certified copy of the
25ordinance shall be delivered to the secretary of revenue at least 120 days prior to its

1effective date. The repeal of any such ordinance shall be effective on December 31.
2A certified copy of a repeal ordinance shall be delivered to the secretary of revenue
3at least 120 days before the effective date of the repeal. Except as provided under
4s. 77.60 (9), the department of revenue may not issue any assessment or act on any
5claim for a refund or any claim for an adjustment under s. 77.585 after the end of the
6calendar year that is 4 years after the year in which the city has enacted a repeal
7ordinance under this section.
AB245-ASA2,135 8Section 135. 77.71 of the statutes is amended to read:
AB245-ASA2,56,12 977.71 Imposition of county, municipality, and special district sales and
10use taxes.
Whenever a county sales and use tax ordinance is adopted under s. 77.70
11or 77.701 or a special district resolution is adopted under s. 77.705 or 77.706, the
12following taxes are imposed:
AB245-ASA2,56,23 13(1) For the privilege of selling, licensing, leasing, or renting tangible personal
14property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
15(d), and for the privilege of selling, licensing, performing, or furnishing services a
16sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
17tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
18s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale,
19license, lease, or rental of tangible personal property and the items, property, and
20goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub.
21(4), sold, licensed, leased, or rented at retail in the county, municipality, or special
22district, or from selling, licensing, performing, or furnishing services described under
23s. 77.52 (2) in the county, municipality, or special district.
AB245-ASA2,57,13 24(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
25tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under

1s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
2person storing, using, or otherwise consuming in the county, municipality, or special
3district tangible personal property, or items, property, or goods specified under s.
477.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property,
5good, or service is subject to the state use tax under s. 77.53, except that a receipt
6indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer
7of liability for the tax under this subsection and except that if the buyer has paid a
8similar local tax in another state on a purchase of the same tangible personal
9property, item, property, good, or service that tax shall be credited against the tax
10under this subsection and except that for motor vehicles that are used for a purpose
11in addition to retention, demonstration, or display while held for sale in the regular
12course of business by a dealer the tax under this subsection is imposed not on the
13purchase price but on the amount under s. 77.53 (1m).
AB245-ASA2,57,25 14(3) An excise tax is imposed upon a contractor engaged in construction
15activities within the county or special district at the rates under s. 77.70 in the case
16of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the
17rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
18of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c),
19or (d) that are used in constructing, altering, repairing, or improving real property
20and that became a component part of real property in that county , municipality, or
21special district, except that if the contractor has paid the sales tax of a county,
22municipality,
or special district in this state on that tangible personal property, item,
23property, or good, or has paid a similar local sales tax in another state on a purchase
24of the same tangible personal property, item, property, or good, that tax shall be
25credited against the tax under this subsection.
AB245-ASA2,58,13
1(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
2tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
3s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
4person storing, using, or otherwise consuming a motor vehicle, boat, recreational
5vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered
6or titled with this state and if that property is to be customarily kept in a county that
7has in effect an ordinance under s. 77.70, in a municipality that has in effect an
8ordinance under s. 77.701,
or in a special district that has in effect a resolution under
9s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in
10another state on a purchase of the same property, that tax shall be credited against
11the tax under this subsection. The lease or rental of a motor vehicle, boat,
12recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this
13subsection if the lease or rental does not require recurring periodic payments.
AB245-ASA2,59,2 14(5) An excise tax is imposed on the purchase price for the lease or rental of a
15motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at
16the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the
17case of a municipality tax,
or at the rate under s. 77.705 or 77.706 in the case of a
18special district tax upon every person storing, using, or otherwise consuming in the
19county, municipality, or special district the motor vehicle, boat, recreational vehicle,
20as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled
21with this state and if the lease or rental does not require recurring periodic
22payments, except that a receipt indicating that the tax under sub. (1) had been paid
23relieves the purchaser of liability for the tax under this subsection and except that
24if the purchaser has paid a similar local tax in another state on the same lease or

1rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r),
2or aircraft, that tax shall be credited against the tax under this subsection.
AB245-ASA2,136 3Section 136. 77.73 (2), (2m) and (3) of the statutes are amended to read:
AB245-ASA2,59,12 477.73 (2) Counties, municipalities, and special districts do not have
5jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and
6goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except
7snowmobiles, trailers, semitrailers, limited use off-highway motorcycles, as defined
8in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a
9sale that is consummated in another county, municipality, or special district in this
10state that does not have in effect an ordinance or resolution imposing the taxes under
11this subchapter and later brought by the buyer into the county, municipality, or
12special district that has imposed a tax under s. 77.71 (2).
AB245-ASA2,59,19 13(2m) Counties, municipalities, and special districts do not have jurisdiction to
14impose the tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle,
15boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or
16rental does not require recurring periodic payments and if the purchaser received the
17property in another county, municipality, or special district in this state and then
18brings the property into a county, municipality, or special district that imposes the
19tax under s. 77.71 (5).
AB245-ASA2,60,4 20(3) Counties, municipalities, and special districts have jurisdiction to impose
21the taxes under this subchapter on retailers who file, or who are required to file, an
22application under s. 77.52 (7) or who register, or who are required to register, under
23s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in
24the county, municipality, or special district, as provided in s. 77.51 (13g). A retailer
25who files, or is required to file, an application under s. 77.52 (7) or who registers, or

1is required to register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the
2department the taxes imposed under this subchapter for all counties , municipalities,
3or special districts that have an ordinance or resolution imposing the taxes under
4this subchapter.
AB245-ASA2,137 5Section 137. 77.75 of the statutes is amended to read:
AB245-ASA2,60,10 677.75 Reports. Every person subject to county, municipality, or special district
7sales and use taxes shall, for each reporting period, record that person's sales made
8in the county, municipality, or special district that has imposed those taxes
9separately from sales made elsewhere in this state and file a report as prescribed by
10the department of revenue.
AB245-ASA2,138 11Section 138. 77.76 (1) of the statutes is amended to read:
AB245-ASA2,60,1812 77.76 (1) The department of revenue shall have full power to levy, enforce, and
13collect county, municipality, and special district sales and use taxes and may take any
14action, conduct any proceeding, impose interest and penalties, and in all respects
15proceed as it is authorized to proceed for the taxes imposed by subch. III. The
16department of transportation and the department of natural resources may
17administer the county, municipality, and special district sales and use taxes in regard
18to items under s. 77.61 (1).
AB245-ASA2,139 19Section 139. 77.76 (2) of the statutes is amended to read:
AB245-ASA2,60,2320 77.76 (2) Judicial and administrative review of departmental determinations
21shall be as provided in subch. III for state sales and use taxes, and no county,
22municipality,
or special district may intervene in any matter related to the levy,
23enforcement, and collection of the taxes under this subchapter.
AB245-ASA2,140 24Section 140. 77.76 (3) of the statutes is amended to read:
AB245-ASA2,61,23
177.76 (3) From the appropriation under s. 20.835 (4) (g) the department of
2revenue shall distribute 98.25 percent of the county taxes reported for each enacting
3county, minus the county portion of the retailers' discounts, to the county and shall
4indicate the taxes reported by each taxpayer, no later than 75 days following the last
5day of the calendar quarter in which such amounts were reported. In this subsection,
6the “county portion of the retailers' discount" is the amount determined by
7multiplying the total retailers' discount by a fraction the numerator of which is the
8gross county sales and use taxes payable and the denominator of which is the sum
9of the gross state and county sales and use taxes payable. The county taxes
10distributed shall be increased or decreased to reflect subsequent refunds, audit
11adjustments, and all other adjustments of the county taxes previously distributed.
12Interest paid on refunds of county sales and use taxes shall be paid from the
13appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1)
14(a). The Except as provided in s. 77.70 (2), a county may retain the amount it receives
15or it may distribute all or a portion of the amount it receives to the towns, villages,
16cities, and school districts in the county. After receiving notice from the department
17of revenue, a county shall reimburse the department for the amount by which any
18refunds, including interest, of the county's sales and use taxes that the department
19pays or allows in a reporting period exceeds the amount of the county's sales and use
20taxes otherwise payable to the county under this subsection for the same or
21subsequent reporting period. Any county receiving a report under this subsection
22is subject to the duties of confidentiality to which the department of revenue is
23subject under s. 77.61 (5) and (6).
AB245-ASA2,141 24Section 141 . 77.76 (3r) of the statutes is created to read:
AB245-ASA2,62,15
177.76 (3r) The department shall distribute 98.25 percent of the municipality
2taxes reported for each enacting municipality, minus the municipality portion of the
3retailers' discounts, to the municipality and shall indicate the taxes reported by each
4taxpayer, no later than 75 days following the last day of the calendar quarter in which
5such amounts were reported. In this subsection, the “municipality portion of the
6retailers' discount" is the amount determined by multiplying the total retailers'
7discount by a fraction the numerator of which is the gross municipality sales and use
8taxes payable and the denominator of which is the sum of the gross state and
9municipality sales and use taxes payable. The municipality taxes distributed shall
10be increased or decreased to reflect subsequent refunds, audit adjustments, and all
11other adjustments of the municipality taxes previously distributed. Interest paid on
12refunds of municipality sales and use taxes shall be paid at the rate paid by this state
13under s. 77.60 (1) (a). Any municipality receiving a report under this subsection is
14subject to the duties of confidentiality to which the department of revenue is subject
15under s. 77.61 (5) and (6).
AB245-ASA2,142 16Section 142. 77.76 (4) of the statutes is amended to read:
AB245-ASA2,62,2217 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
18for taxes imposed by special districts under ss. 77.705 and 77.706 and 1.75 percent
19of the taxes collected for taxes imposed by counties under s. 77.70 and for taxes
20imposed by municipalities under s. 77.701
to cover costs incurred by the state in
21administering, enforcing, and collecting the tax. All interest and penalties collected
22shall be deposited and retained by this state in the general fund.
AB245-ASA2,143 23Section 143. 77.77 (1) (a) of the statutes is amended to read:
AB245-ASA2,63,724 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
25or the lease, rental, or license of tangible personal property and property, items, and

1goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
2subchapter, and the incremental amount of tax caused by a rate increase applicable
3to those services, leases, rentals, or licenses is due, beginning with the first billing
4period starting on or after the effective date of the county ordinance, municipal
5ordinance,
special district resolution, or rate increase, regardless of whether the
6service is furnished or the property, item, or good is leased, rented, or licensed to the
7customer before or after that date.
AB245-ASA2,144 8Section 144. 77.77 (1) (b) of the statutes is amended to read:
AB245-ASA2,63,179 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
10or the lease, rental, or license of tangible personal property and property, items, and
11goods specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes under this
12subchapter, and a decrease in the tax rate imposed under this subchapter on those
13services first applies, beginning with bills rendered on or after the effective date of
14the repeal or sunset of a county ordinance, municipal ordinance, or special district
15resolution imposing the tax or other rate decrease, regardless of whether the service
16is furnished or the property, item, or good is leased, rented, or licensed to the
17customer before or after that date.
AB245-ASA2,145 18Section 145. 77.77 (3) of the statutes is amended to read:
AB245-ASA2,64,319 77.77 (3) The sale of building materials to contractors engaged in the business
20of constructing, altering, repairing or improving real estate for others is not subject
21to the taxes under this subchapter, and the incremental amount of tax caused by the
22rate increase applicable to those materials is not due, if the materials are affixed and
23made a structural part of real estate, and the amount payable to the contractor is
24fixed without regard to the costs incurred in performing a written contract that was
25irrevocably entered into prior to the effective date of the county ordinance, municipal

1ordinance,
special district resolution, or rate increase or that resulted from the
2acceptance of a formal written bid accompanied by a bond or other performance
3guaranty that was irrevocably submitted before that date.
AB245-ASA2,146 4Section 146. 77.78 of the statutes is amended to read:
AB245-ASA2,64,12 577.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
6as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
7vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is
8required to be registered by this state may be registered or titled by this state unless
9the registrant files a sales and use tax report and pays the county tax, municipal tax,
10and special district tax at the time of registering or titling to the state agency that
11registers or titles the property. That state agency shall transmit those tax revenues
12to the department of revenue.
AB245-ASA2,147 13Section 147 . 77.84 (1) of the statutes is amended to read:
AB245-ASA2,64,2114 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located
15shall enter in a special column or other appropriate place on the tax roll the
16description of each parcel of land designated as managed forest land, and shall
17specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
18designated open or closed under s. 77.83. The land shall be assessed and is subject
19to review under ch. 70. Except as provided in this subchapter, no tax may be levied
20on managed forest land, except that any building, improvements, and fixtures on
21managed forest land is subject to taxation as personal real property under ch. 70.
AB245-ASA2,148 22Section 148 . 78.55 (1) of the statutes is amended to read:
AB245-ASA2,64,2423 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1.
2476.02 (1).
AB245-ASA2,149 25Section 149. 79.015 of the statutes is amended to read:
AB245-ASA2,65,4
179.015 Statement of estimated payments. The department of revenue, on
2or before September 15 of each year, shall provide to each municipality and county
3a statement of estimated payments to be made in the next calendar year to the
4municipality or county under ss. 79.035, 79.036, 79.04, and 79.05.
AB245-ASA2,150 5Section 150. 79.02 (2) (b) of the statutes is amended to read:
AB245-ASA2,65,116 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
7equal 15 percent of the municipality's or county's estimated payments under ss.
879.035 and 79.04, 50 percent of the municipality's or county's estimated payments
9under s. 79.036,
and 100 percent of the municipality's estimated payments under s.
1079.05. Upon certification by the department of revenue, the estimated payment
11under s. 79.05 may be distributed before the 4th Monday in July.
AB245-ASA2,151 12Section 151. 79.02 (3) (a) of the statutes is renumbered 79.02 (3) and amended
13to read:
AB245-ASA2,65,1714 79.02 (3) Subject to s. 59.605 (4), payments to each municipality and county in
15November shall equal that municipality's or county's entitlement under ss. 79.035,
1679.036, 79.04, and 79.05 for the current year, minus the amount distributed to the
17municipality or county under sub. (2) (b).
AB245-ASA2,152 18Section 152. 79.036 of the statutes is created to read:
AB245-ASA2,65,22 1979.036 Supplemental county and municipal aid. (1) (a) Beginning with
20the distributions in 2024, each county shall receive in each year a payment from the
21supplemental county aid account under s. 25.491 (2) equal to 15 percent of the
22amount received by the county in 2024 under s. 79.035.
AB245-ASA2,66,1223 (b) Beginning with the distributions in 2024, in addition to the payment under
24par. (a), each county for which the quotient of the amount received by the county in
252024 under s. 79.035 divided by the county's population in 2022 is less than the

1quotient of the total amount distributed to counties in 2024 under s. 79.035 divided
2by the state's total population shall receive a per capita aid payment under this
3paragraph. The total amount to be distributed to counties under this paragraph is
4an amount equal to the difference resulting from subtracting the total amount
5distributed to counties under par. (a) from the amount for the year in the
6supplemental county aid account under s. 25.491 (2). Each county eligible for a
7payment under this paragraph shall receive an amount calculated by the
8department of revenue equal to the county's population multiplied by a uniform per
9capita rate determined as necessary to distribute the total amount available for
10distribution under this paragraph. No county may receive an amount under this
11paragraph that exceeds 500 percent of the amount received by the county in 2024
12under s. 79.035.
AB245-ASA2,66,16 13(2) (a) 1. Beginning with the distributions in 2024, each municipality shall
14receive in each year a payment from the supplemental municipal aid account under
15s. 25.491 (3) equal to $30,000 or 15 percent of the amount received by the
16municipality in 2024 under s. 79.035, whichever is greater.
AB245-ASA2,67,417 2. Beginning with the distributions in 2024, in addition to the payment under
18subd. 1., each municipality for which the quotient of the amount received by the
19municipality in 2024 under s. 79.035 divided by the municipality's population in
202022 is less than the quotient of the total amount distributed to municipalities in
212024 under s. 79.035 divided by the state's total population shall receive a per capita
22aid payment under this subdivision. The total amount to be distributed to
23municipalities under this subdivision is an amount equal to the difference resulting
24from subtracting the total amount distributed to municipalities under subd. 1. from
25the amount for the year in the supplemental municipal aid account under s. 25.491

1(3). Each municipality eligible for a payment under this subdivision shall receive an
2amount calculated by the department of revenue equal to the municipality's
3population multiplied by a uniform per capita rate determined as necessary to
4distribute the total amount available for distribution under this subdivision.
AB245-ASA2,67,75 3. a. No municipality with a population less than 10,000 may receive an amount
6under this paragraph that exceeds 500 percent of the amount received by the
7municipality in 2024 under s. 79.035.
AB245-ASA2,67,108 b. No municipality with a population of 10,000 or greater may receive an
9amount under this paragraph that exceeds 300 percent of the amount received by the
10municipality in 2024 under s. 79.035.
AB245-ASA2,67,2011 (b) Beginning with the distributions in 2024, in addition to the payment under
12par. (a) 1., each municipality with a population of at least 10,000 and not more than
13200,000 and for which the equalized value per capita is less than the average
14equalized value per capita for all municipalities with a population of at least 10,000
15and not more than 200,000 shall receive an equalized value per capita payment
16under this paragraph from the account under s. 25.491 (4). The total amount to be
17distributed to municipalities under this paragraph is equal to the amount for the
18year in the account under s. 25.491 (4). Each municipality eligible for a payment
19under this paragraph shall receive an amount calculated by the department of
20revenue as follows:
AB245-ASA2,67,2321 1. Divide the municipality's equalized value per capita by the average
22equalized value per capita for all municipalities with a population of at least 10,000
23and not more than 200,000.
AB245-ASA2,67,2424 2. Subtract the amount determined under subd. 1. from 1.
AB245-ASA2,68,2
13. Multiply the amount determined under subd. 2. by the municipality's
2population.
AB245-ASA2,68,53 4. Multiply the amount determined under subd. 3. by a uniform factor
4determined as necessary to distribute the total amount available for distribution
5under this paragraph.
AB245-ASA2,153 6Section 153. 79.05 (2) (c) of the statutes is amended to read:
Loading...
Loading...