Amendment ASA2-AB245

AB245-ASA2,156 Section 156 . 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.) and amended to read:

AB245-ASA2,69,13 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:

AB245-ASA2,69,16 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.

AB245-ASA2,157 Section 157 . 79.096 (2) (a) 2. of the statutes is created to read:

AB245-ASA2,69,21 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.

AB245-ASA2,158 Section 158 . 79.096 (2) (c) of the statutes is created to read:

AB245-ASA2,70,2 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 shall be made to the municipality's personal property aid distributed under sub. (1) (b) in 2025:

AB245-ASA2,70,3 1. Reduction of 25 percent, if not filed by June 30, 2024.

AB245-ASA2,70,5 2. Forfeiture of the municipality's aid under sub. (1) (b), if not filed by July 15, 2024.

AB245-ASA2,159 Section 159 . 79.096 (2) (d) of the statutes is created to read:

AB245-ASA2,70,10 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.

AB245-ASA2,160 Section 160 . 174.065 (3) of the statutes is amended to read:

AB245-ASA2,70,16 174.065 (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.

AB245-ASA2,161 Section 161. 706.05 (2m) (b) 3. of the statutes is created to read:

AB245-ASA2,70,18 706.05 (2m) (b) 3. Descriptions of property specified under s. 70.17 (3).

AB245-ASA2,162 Section 162 . 815.18 (3) (intro.) of the statutes is amended to read:

AB245-ASA2,70,22 815.18 (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):

AB245-ASA2,163 Section 163 . 978.05 (6) (a) of the statutes is amended to read:

AB245-ASA2,71,11 978.05 (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.

AB245-ASA2,164 Section 164 . Laws of 1937, chapter 201, section 1 (4), as last affected by laws of 1947, chapter 357, is amended to read:

AB245-ASA2,72,3 [Laws of 1937, chapter 201] Section 1 (4) “Employe" shall mean any person regularly employed by the county at an annual wage or salary payable at stated intervals, including any person who is employed by the state but who receives part of his wage or salary from the county * * *, but not including any person in the service of a county with a population of at least 750,000 who had never been employed by the county in a position covered by the county retirement system, who was, as of January 1 of the year following the county's election to join the Wisconsin Retirement System under s. 40.21 (1) of the statutes, not employed by the county, and who is hired after January 1 of the year following the county's election to join the Wisconsin Retirement System under s. 40.21 (1) of the statutes. In the event of a question arising as to the right of any person in the service of the county to be classified as an employe under this act, the decision of the board shall be final. “ Employe” does not include any individual eligible to participate in a retirement plan established by a county with a population of at least 750,000 under the federal Omnibus Budget Reconciliation Act of 1990.

AB245-ASA2,165 Section 165 . Laws of 1937, chapter 201, section 14A is created to read:

AB245-ASA2,72,14 [Laws of 1937, chapter 201] Section 14A. Termination of retirement system. The board of a system in a county with a population of at least 750,000 shall terminate the retirement system within a practicable time after the final payment has been made to members or their beneficiaries, in accordance with any requirements of the federal Internal Revenue Code. At no time after July 1, 2023, or the effective date of this section .... [LRB inserts date], whichever is later, may a county create a new retirement system under chapter 201, laws of 1937. This section does not apply to any individual eligible to participate in a retirement plan established by a county with a population of at least 750,000 under the Omnibus Budget Reconciliation Act of 1990.

AB245-ASA2,166 Section 166 . Laws of 1937, chapter 201, section 21, as created by laws of 1965, chapter 405, is amended to read:

AB245-ASA2,73,10 [Laws of 1937, chapter 201] Section 21. For the purpose of best protecting the employes subject to this act by granting supervisory authority over each retirement system created hereunder to the governmental unit most involved therewith, it is declared to be the legislative policy that the future operation of each such retirement system is a matter of local affair and government and shall not be construed to be a matter of state-wide concern. Each county which is required to establish and maintain a retirement system pursuant to this act is hereby empowered, by county ordinance, to make any changes in such retirement system which hereafter may be deemed necessary or desirable for the continued operation of such retirement system, but no such change shall operate to diminish or impair the annuities, benefits or other rights of any person who is a member of such retirement system prior to the effective date of any such change. In a county with a population of at least 750,000 that has established a retirement system pursuant to this act, the county and board shall continue to amend, create, and repeal ordinances and rules, administer benefits, discharge their duties with respect to the retirement system, and take any other actions necessary to administer the system and maintain the qualified tax status of the system under the federal Internal Revenue Code until the plan is terminated under section 14A of this act. The county and board may not make any enhancements to the benefits for employes who remain in the retirement system.

AB245-ASA2,167 Section 167. Laws of 1937, chapter 396, section 1 (3) (b) is amended to read:

AB245-ASA2,73,20 [Laws of 1937, chapter 396] Section 1 (3) (b). “City agency” shall mean any board, commission, division, department, office or agency of the city government, including its sewerage commission, school board, auditorium board, fire and police departments, annuity and pension board, board of vocational and adult education, Wisconsin Center District, housing authority, water department, Veolia Milwaukee with respect to employes who are participants in the retirement system of Milwaukee on the effective date of this paragraph .... [LRB inserts date], and public school teachers' annuity and retirement fund, by which an employe of the city or city agency is paid.

AB245-ASA2,168 Section 168 . Laws of 1937, chapter 396, section 1 (4) (e) 2m. is created to read:

AB245-ASA2,74,3 [Laws of 1937, chapter 396] Section 1 (4) (e) 2m. Who are in the service of a city of the first class, or a city agency of a city of the first class in a county with a population of at least 750,000; who as of January 1 of the year following the city's election to join the Wisconsin Retirement System under s. 40.21 (1) of the statutes, had never been employees of the city or an agency of the city; and who are hired after January 1 of the year following the city's election to join the Wisconsin Retirement System under s. 40.21 (1) of the statutes.

AB245-ASA2,169 Section 169 . Laws of 1937, chapter 396, section 15 (1), as created by laws of 1947, chapter 441, is amended to read:

AB245-ASA2,74,23 [Laws of 1937, chapter 396] Section 15 (1) For the purpose of giving to cities of the first class the largest measure of self-government with respect to pension annuity and retirement systems compatible with the constitution and general law, it is hereby declared to be the legislative policy that all future amendments and alterations to this act are matters of local affair and government and shall not be construed as an enactment of state-wide concern. Cities of the first class are hereby empowered to amend or alter the provisions of this act in the manner prescribed by section 66.01 of the statutes; provided that no such amendment or alteration shall modify the annuities, benefits or other rights of any persons who are members of the system prior to the effective date of such amendment or alteration. In a city of the first class in a county with a population of at least 750,000 that has established a retirement system pursuant to this act, the city and board shall continue to amend, create, and repeal ordinances and rules, administer benefits, discharge their duties with respect to the retirement system, and take any other actions necessary to administer the system and maintain the qualified tax status of the system under the federal Internal Revenue Code until the plan is terminated under section 16A of this act. The city and board may not make any enhancements to the benefits for employes who remain in the retirement system.

AB245-ASA2,170 Section 170 . Laws of 1937, chapter 396, section 16A is created to read:

AB245-ASA2,75,6 [Laws of 1937, chapter 396] Section 16A. Termination of retirement system. The retirement system shall be terminated within a practicable time after the final payment has been made to members or their beneficiaries, in accordance with any requirements of the federal Internal Revenue Code. At no time after July 1, 2023, or the effective date of this section .... [LRB inserts date], whichever is later, may a city create a retirement system under chapter 396, laws of 1937.

AB245-ASA2,171 Section 171 . Nonstatutory provisions.

AB245-ASA2,75,11 (1) Reports from taxing jurisdictions. 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.

AB245-ASA2,75,16 (2) Statewide concern. Notwithstanding any provision of laws of 1937, chapters 201 and 396, and subsequent amendments to those laws, the treatment of ss. 59.875 (4) and 62.625 and of laws of 1937, chapter 201, sections 1 (4), 14A, and 21, and chapter 396, sections 1 (3) (b) and (4) (e) 2m., 15 (1), and 16A is a matter of statewide concern and is not a matter of local affair or government.

AB245-ASA2,75,22 (3) Milwaukee city and county retirement systems. As soon as possible after the city or county of Milwaukee makes an election to join the Wisconsin Retirement System under s. 40.21 (1), the city of Milwaukee employes' retirement system and the Milwaukee county retirement plan shall submit to the legislative reference bureau for publication in the Wisconsin Administrative Register a notice specifying the date the ordinance was passed.

AB245-ASA2,172 Section 172. Fiscal changes.

AB245-ASA2,76,5 (1) Project positions for repeal of personal property tax. In the schedule under s. 20.005 (3) for the appropriation to the department of revenue under s. 20.566 (2) (a), the dollar amount for fiscal year 2023-24 is increased by $150,000 and the dollar amount for fiscal year 2024-25 is increased by $150,000 to increase the authorized FTE positions for the department by 2.0 GPR project positions for the period ending July 1, 2025, to implement the repeal under this act of personal property taxes under ch. 70.

AB245-ASA2,173 Section 173 . Initial applicability.

AB245-ASA2,77,2 (1) Elimination of the personal property tax. The repeal of ss. 60.85 (1) (f), 66.1105 (2) (d), 70.043, 70.11 (42), 70.47 (15), 70.53 (1) (a), 71.07 (5n) (a) 5. d., 71.28 (5n) (a) 5. d., 76.07 (4g) (a) 11. and 12., and 76.69; the renumbering and amendment of s. 77.51 (12t); the amendment of ss. 26.03 (1m) (b) (intro.), 33.01 (9) (a), (am) 1. and 2., (ar) 1., and (b) 1., 60.85 (1) (h) 1. c. and (o), 66.0435 (3) (c) 1. (intro.) and (g) and (9), 66.1105 (2) (f) 1. c. and (i) 2., 66.1106 (1) (k), 70.02, 70.04 (1r), 70.05 (5) (a) 1., 70.10, 70.13 (1), (2), (3), and (7), 70.15 (2), 70.17 (1), 70.174, 70.18 (1) and (2), 70.19, 70.20, 70.21 (1), (1m) (intro.), and (2), 70.22 (1) and (2) (a), 70.27 (1), (3) (a), (4), (5), and (7) (b), 70.29, 70.30 (intro.), 70.34, 70.345, 70.35 (1), (2), (3), (4), and (5), 70.36 (1) and (2), 70.43 (2), 70.44 (1), 70.47 (7) (aa), 70.49 (2), 70.50, 70.52, 70.65 (2) (a) 2. and (b) (intro.), 70.68 (1), 70.73 (1) (b), (c), and (d), 70.84, 70.855 (1) (intro.), (a), and (b), 70.995 (1) (a), (4), (5), (7) (b), (8) (b) 1., and (12) (a), 71.07 (5n) (a) 5. a. and 9. (intro.) and a. and (d) 2., (6e) (a) 5., and (9) (a) 3., 71.17 (2), 71.28 (5n) (a) 5. a. and 9. (intro.) and a. and (d) 2., 71.52 (7), 73.01 (5) (a), 76.02 (1), 76.03 (1), 76.07 (2) and (4g) (a) 10. and 13., 76.125 (1), 76.24 (2) (a), 76.31, 76.82, 77.04 (1), 77.54 (20n) (d) 2. and 3. and (57d) (b) 1., 77.84 (1), 78.55 (1), 174.065 (3), 815.18 (3) (intro.), and 978.05 (6) (a); and the creation of 60.85 (5) (j), 66.1105 (5) (j), 66.1106 (4) (e), 70.015, 70.111 (28), 70.17 (3), 70.995 (5n), 71.07 (5n) (a) 9. c., 71.28 (5n) (a) 9. c., 76.025 (5), 76.074, 77.51 (12t) (a) to (c), 79.096 (1) (b) and (2) (a) 2., (c), and (d), and 706.05 (2m) (b) 3. first apply to the property tax assessments as of January 1, 2024.

AB245-ASA2,174 Section 174 . Effective dates. This act takes effect on the day after publication, except as follows:

AB245-ASA2,77,9 (1) The treatment of ss. 59.875 (4) and 62.625 and of laws of 1937, chapter 201, sections 1 (4), 14A, and 21, and chapter 396, sections 1 (3) (b) and (4) (e) 2m., 15 (1), and 16A takes effect on January 1 of the year following the year that the city or county, respectively, elects to join the Wisconsin Retirement System under s. 40.21 (1).

AB245-ASA2,77,11 (2) The treatment of ss. 70.119 (3) (c), 73.03 (77), 79.015, 79.02 (2) (b) and (3) (a) and (e), 79.036, and 79.05 (2) (c) and (3) (d) take effect on July 1, 2024.

AB245-ASA2,77,12 (End)