LRBs0062/1
JK&KP:all
2023 - 2024 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 2,
TO ASSEMBLY BILL 245
May 17, 2023 - Offered by Representatives Neubauer, Haywood, Subeck,
Billings,
C. Anderson, Andraca, Baldeh, Bare, Clancy, Conley, Considine, Doyle,
Drake, Emerson, Goyke, Hong, Joers, Madison, McGuire, Moore
Omokunde, Ohnstad, Ortiz-Velez, Ratcliff, Shelton, Sinicki, Snodgrass,
Stubbs, Vining and Cabrera.
AB245-ASA2,2,24
1An Act to repeal 60.85 (1) (f), 66.1105 (2) (d), 70.043, 70.11 (42), 70.47 (15), 70.53
2(1) (a), 71.07 (5n) (a) 5. d., 71.28 (5n) (a) 5. d., 76.07 (4g) (a) 11. and 12. and 76.69;
3to renumber 79.096 (1);
to renumber and amend 77.51 (12t), 77.70, 79.02
4(3) (a) and 79.096 (2) (a);
to amend 26.03 (1m) (b) (intro.), 33.01 (9) (a), 33.01
5(9) (am) 1. and 2., 33.01 (9) (ar) 1., 33.01 (9) (b) 1., 60.85 (1) (h) 1. c., 60.85 (1)
6(o), 66.0435 (3) (c) 1. (intro.), 66.0435 (3) (g), 66.0435 (9), 66.1105 (2) (f) 1. c.,
766.1105 (2) (i) 2., 66.1106 (1) (k), 70.02, 70.04 (1r), 70.05 (5) (a) 1., 70.10, 70.119
8(3) (c), 70.13 (1), 70.13 (2), 70.13 (3), 70.13 (7), 70.15 (2), 70.17 (1), 70.174, 70.18
9(1), 70.18 (2), 70.19, 70.20, 70.21 (1), 70.21 (1m) (intro.), 70.21 (2), 70.22 (1),
1070.22 (2) (a), 70.27 (1), 70.27 (3) (a), 70.27 (4), 70.27 (5), 70.27 (7) (b), 70.29, 70.30
11(intro.), 70.34, 70.345, 70.35 (1), 70.35 (2), 70.35 (3), 70.35 (4), 70.35 (5), 70.36
12(1), 70.36 (2), 70.43 (2), 70.44 (1), 70.47 (7) (aa), 70.49 (2), 70.50, 70.52, 70.65 (2)
13(a) 2., 70.65 (2) (b) (intro.), 70.68 (1), 70.73 (1) (b), 70.73 (1) (c), 70.73 (1) (d),
170.84, 70.855 (1) (intro.), 70.855 (1) (a), 70.855 (1) (b), 70.995 (1) (a), 70.995 (4),
270.995 (5), 70.995 (7) (b), 70.995 (8) (b) 1., 70.995 (12) (a), 71.07 (5n) (a) 5. a.,
371.07 (5n) (a) 9. (intro.), 71.07 (5n) (a) 9. a., 71.07 (5n) (d) 2., 71.07 (6e) (a) 5.,
471.07 (9) (a) 3., 71.17 (2), 71.28 (5n) (a) 5. a., 71.28 (5n) (a) 9. (intro.), 71.28 (5n)
5(a) 9. a., 71.28 (5n) (d) 2., 71.52 (7), 73.01 (5) (a), 76.02 (1), 76.03 (1), 76.07 (2),
676.07 (4g) (a) 10., 76.07 (4g) (a) 13., 76.125 (1), 76.24 (2) (a), 76.31, 76.82, chapter
777 (title), 77.04 (1), 77.54 (20n) (d) 2., 77.54 (20n) (d) 3., 77.54 (57d) (b) 1.,
8subchapter V (title) of chapter 77 [precedes 77.70], 77.71, 77.73 (2), (2m) and (3),
977.75, 77.76 (1), 77.76 (2), 77.76 (3), 77.76 (4), 77.77 (1) (a), 77.77 (1) (b), 77.77
10(3), 77.78, 77.84 (1), 78.55 (1), 79.015, 79.02 (2) (b), 79.05 (2) (c), 174.065 (3),
11815.18 (3) (intro.) and 978.05 (6) (a);
to create 16.5185 (3), 16.5186, 20.835 (1)
12(q), 25.17 (1) (jf), 25.491, 59.875 (4), 60.85 (5) (j), 62.625, 66.1105 (5) (j), 66.1106
13(4) (e), 70.015, 70.111 (28), 70.17 (3), 70.995 (5n), 71.07 (5n) (a) 9. c., 71.28 (5n)
14(a) 9. c., 73.03 (77), 76.025 (5), 76.074, 77.51 (12t) (a) to (c), 77.70 (2), 77.701,
1577.76 (3r), 79.036, 79.096 (1) (b), 79.096 (2) (a) 2., 79.096 (2) (c), 79.096 (2) (d)
16and 706.05 (2m) (b) 3. of the statutes; and
to affect Laws of 1937, chapter 201,
17section 1 (4), Laws of
1937, chapter 201, section
14A, Laws of
1937, chapter 201,
18section
21, Laws of
1937, chapter 396, section
1 (3) (b), Laws of
1937, chapter
19396, section
1 (4) (e) 2m., Laws of 1937, chapter 396, section 15 (1) and Laws of
201937, chapter 396, section
16A;
relating to: county and municipal aid;
21imposing a city sales tax and an additional county sales tax; allowing newly
22hired city and county employees of certain city agencies and counties to be
23enrolled in the Wisconsin Retirement System; eliminating the personal
24property tax; exceptions to local levy limits; and making an appropriation.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB245-ASA2,1
1Section
1. 16.5185 (3) of the statutes is created to read:
AB245-ASA2,3,42
16.5185
(3) On December 30, 2024, and on each December 30 thereafter, the
3secretary shall transfer from the local government fund to the transportation fund
4$8,000,000.
AB245-ASA2,2
5Section 2
. 16.5186 of the statutes is created to read:
AB245-ASA2,3,8
616.5186 Transfers to the local government fund. Beginning in fiscal year
72024-25, in each fiscal year, the secretary shall transfer from the general fund to the
8local government fund the amount specified under s. 25.491.
AB245-ASA2,3
9Section
3. 20.835 (1) (q) of the statutes is created to read:
AB245-ASA2,3,1110
20.835
(1) (q)
Supplemental county and municipal aid. From the local
11government fund, a sum sufficient to make the payments under s. 79.036.
AB245-ASA2,4
12Section 4
. 25.17 (1) (jf) of the statutes is created to read:
AB245-ASA2,3,1313
25.17
(1) (jf) Local government fund (s. 25.491);
AB245-ASA2,5
14Section 5
. 25.491 of the statutes is created to read:
AB245-ASA2,3,19
1525.491 Local government fund. (1) There is established a separate
16nonlapsible trust fund designated as the local government fund, to consist of an
17amount equal to 20 percent of the amount of revenues received from the taxes
18imposed under ss. 77.52 and 77.53 in each fiscal year, as specified under s. 20.005 (1),
19less the following amounts:
AB245-ASA2,3,2020
(a) The amount distributed under s. 79.01 (1).
AB245-ASA2,3,2121
(b) The amount distributed under s. 79.01 (2d).
AB245-ASA2,3,2222
(c) The amount distributed under s. 79.096.
AB245-ASA2,4,8
1(2) There is established in the local government fund a separate account that
2is designated the “supplemental county aid account” to make the payments to
3counties under s. 79.036. In fiscal year 2024-25, $127,300,000 shall be credited to
4this account. In fiscal year 2025-26, and in each fiscal year thereafter, an amount
5equal to the amount credited to this account in the previous fiscal year, increased by
6the percentage change in the amount of revenues received from the taxes imposed
7under ss. 77.52 and 77.53 from the previous fiscal year to the current fiscal year, as
8specified for that fiscal year under s. 20.005 (1) by the biennial budget act.
AB245-ASA2,4,17
9(3) There is established in the local government fund a separate account that
10is designated the “supplemental municipal aid account” to make the payments to
11municipalities under s. 79.036. In fiscal year 2024-25, $400,000,000 shall be
12credited to this account. In fiscal year 2025-26, and in each fiscal year thereafter,
13an amount equal to the amount credited to this account in the previous fiscal year,
14increased by the percentage change in the amount of revenues received from the
15taxes imposed under ss. 77.52 and 77.53 from the previous fiscal year to the current
16fiscal year, as specified for that fiscal year under s. 20.005 (1) by the biennial budget
17act.
AB245-ASA2,5,2
18(4) There is established in the local government fund a separate account that
19is designated “supplemental municipal aid; equalized value per capita account” to
20make the payments to municipalities under s. 79.036. In fiscal year 2024-25,
21$48,900,000 shall be credited to this account. In fiscal year 2025-26, and in each
22fiscal year thereafter, an amount equal to the amount credited to this account in the
23previous fiscal year, increased by the percentage change in the amount of revenues
24received from the taxes imposed under ss. 77.52 and 77.53 from the previous fiscal
1year to the current fiscal year, as specified for that fiscal year under s. 20.005 (1) by
2the biennial budget act.
AB245-ASA2,6
3Section 6
. 26.03 (1m) (b) (intro.) of the statutes is amended to read:
AB245-ASA2,5,84
26.03
(1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
5raw forest products on public lands, as defined in s. 70.13 (7),
2021 stats., to a person
6harvesting raw forest products for fuel wood for his or her home consumption, to a
7person harvesting for the purpose of clearing the land for agricultural use or to a
8person harvesting from the person's own land, any of the following:
AB245-ASA2,7
9Section 7
. 33.01 (9) (a) of the statutes is amended to read:
AB245-ASA2,5,1310
33.01
(9) (a) For the purpose of receiving notice under this chapter, a person
11whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
12(a)
1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
13the previous year.
AB245-ASA2,8
14Section 8
. 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
AB245-ASA2,5,1715
33.01
(9) (am) 1. A person whose name appears as an owner of real property
16on the tax roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before
17the 3rd Monday in December of the previous year.
AB245-ASA2,5,2118
2. The spouse of a person whose name appears as an owner of real property on
19the tax roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before the
203rd Monday in December of the previous year if the spouse is referred to on that tax
21roll.
AB245-ASA2,9
22Section 9
. 33.01 (9) (ar) 1. of the statutes is amended to read:
AB245-ASA2,5,2523
33.01
(9) (ar) 1. The person's name appears as an owner of real property on the
24tax roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before the 3rd
25Monday in December of the previous year.
AB245-ASA2,10
1Section
10. 33.01 (9) (b) 1. of the statutes is amended to read:
AB245-ASA2,6,42
33.01
(9) (b) 1. Whose name appears as an owner of real property on the tax
3roll under s. 70.65 (2) (a)
1. that was delivered under s. 74.03 on or before the 3rd
4Monday in December of the previous year; or
AB245-ASA2,11
5Section 11
. 59.875 (4) of the statutes is created to read:
AB245-ASA2,6,146
59.875
(4) Annual investment return assumptions. Notwithstanding any
7provision of law or actuarial rule, beginning on the date a county elects to join the
8Wisconsin Retirement System under s. 40.21 (1), in any retirement system
9established under
chapter 201, laws of 1937, the required annual employer
10contribution shall be calculated using an annual investment return assumption that
11is the same as or less than the annual investment return assumption used by the
12Wisconsin Retirement System. The investment return assumptions in this
13subsection shall supersede any investment return assumption adopted by the county
14retirement system's actuary or county retirement board.
AB245-ASA2,12
15Section 12
. 60.85 (1) (f) of the statutes is repealed.
AB245-ASA2,13
16Section 13
. 60.85 (1) (h) 1. c. of the statutes is amended to read:
AB245-ASA2,6,2017
60.85
(1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
18resulting from the sale or lease as lessor by the town of real
or personal property
19within a tax incremental district for consideration which is less than its cost to the
20town.
AB245-ASA2,14
21Section 14
. 60.85 (1) (o) of the statutes is amended to read:
AB245-ASA2,6,2322
60.85
(1) (o) “Taxable property" means all real
and personal taxable property
23located in a tax incremental district.
AB245-ASA2,15
24Section
15. 60.85 (5) (j) of the statutes is created to read:
AB245-ASA2,7,7
160.85
(5) (j) Upon receiving a written application from the town clerk, in a form
2prescribed by the department of revenue, the department shall recalculate the base
3value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to
4remove the value of the personal property. A request received under this paragraph
5no later than October 31 is effective in the year following the year in which the
6request is made. A request received after October 31 is effective in the 2nd year
7following the year in which the request is made.
AB245-ASA2,16
8Section 16
. 62.625 of the statutes is created to read:
AB245-ASA2,7,17
962.625 Annual investment return assumptions. Notwithstanding any
10provision of law or actuarial rule, beginning on the date a 1st class city elects to join
11the Wisconsin Retirement System under s. 40.21 (1), in any retirement system
12established under
chapter 396, laws of 1937, the required annual employer
13contribution shall be calculated using an annual investment return assumption that
14is the same as or less than the annual investment return assumption used by the
15Wisconsin Retirement System. The investment return assumptions in this section
16shall supersede any investment return assumption adopted by the city retirement
17system's actuary or city retirement board.
AB245-ASA2,17
18Section
17. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
AB245-ASA2,7,2519
66.0435
(3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
20(b), each licensing authority shall collect from each unit occupying space or lots in a
21community in the licensing authority, except from recreational mobile homes as
22provided under par. (cm), from manufactured and mobile homes that constitute
23improvements to real property
under s. 70.043 (1), from recreational vehicles as
24defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a
25monthly municipal permit fee computed as follows:
AB245-ASA2,18
1Section
18. 66.0435 (3) (g) of the statutes is amended to read:
AB245-ASA2,8,42
66.0435
(3) (g) Failure to timely pay the tax prescribed in this subsection shall
3be treated as a default in payment of
personal property tax and is subject to all
4procedures and penalties applicable under chs. 70 and 74.
AB245-ASA2,19
5Section
19. 66.0435 (9) of the statutes is amended to read:
AB245-ASA2,8,156
66.0435
(9) Municipalities; monthly municipal permit fees on recreational
7mobile homes and recreational vehicles. A licensing authority may assess monthly
8municipal permit fees at the rates under this section on recreational mobile homes
9and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile
10homes and recreational vehicles that are located in campgrounds licensed under s.
1197.67, recreational mobile homes that constitute improvements to real property
12under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are
13located on land where the principal residence of the owner of the recreational mobile
14home or recreational vehicle is located, regardless of whether the recreational mobile
15home or recreational vehicle is occupied during all or part of any calendar year.
AB245-ASA2,20
16Section 20
. 66.1105 (2) (d) of the statutes is repealed.
AB245-ASA2,21
17Section 21
. 66.1105 (2) (f) 1. c. of the statutes is amended to read:
AB245-ASA2,8,2018
66.1105
(2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
19resulting from the sale or lease as lessor by the city of real
or personal property within
20a tax incremental district for consideration which is less than its cost to the city.
AB245-ASA2,22
21Section
22. 66.1105 (2) (i) 2. of the statutes is amended to read:
AB245-ASA2,9,222
66.1105
(2) (i) 2. For purposes of any agreement between the taxing jurisdiction
23and a developer regarding the tax incremental district entered into prior to
April 5,
242018 the effective date of this subdivision .... [LRB inserts date], “tax increment”
1includes the amount that a taxing jurisdiction is obligated to attribute to a tax
2incremental district under s. 79.096 (3).
AB245-ASA2,23
3Section 23
. 66.1105 (5) (j) of the statutes is created to read:
AB245-ASA2,9,104
66.1105
(5) (j) Upon receiving a written application from the city clerk, in a
5form prescribed by the department of revenue, the department shall recalculate the
6base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)
7to remove the value of the personal property. A request received under this
8paragraph no later than October 31 is effective in the year following the year in which
9the request is made. A request received after October 31 is effective in the 2nd year
10following the year in which the request is made.
AB245-ASA2,24
11Section 24
. 66.1106 (1) (k) of the statutes is amended to read:
AB245-ASA2,9,1312
66.1106
(1) (k) “Taxable property" means all real
and personal taxable property
13located in an environmental remediation tax incremental district.
AB245-ASA2,25
14Section
25. 66.1106 (4) (e) of the statutes is created to read:
AB245-ASA2,9,2115
66.1106
(4) (e) Upon receiving a written application from the clerk of a political
16subdivision, in a form prescribed by the department of revenue, the department shall
17recalculate the base value of a tax incremental district affected by 2023 Wisconsin
18Act .... (this act) to remove the value of the personal property. A request received
19under this paragraph no later than October 31 is effective in the year following the
20year in which the request is made. A request received after October 31 is effective
21in the 2nd year following the year in which the request is made.
AB245-ASA2,26
22Section
26. 70.015 of the statutes is created to read:
AB245-ASA2,9,24
2370.015 Sunset. Beginning with the property tax assessments as of January
241, 2024, no tax shall be levied under this chapter on personal property.
AB245-ASA2,27
25Section 27
. 70.02 of the statutes is amended to read:
AB245-ASA2,10,5
170.02 Definition of general property. General property is all the taxable
2real
and personal property defined in ss. 70.03 and 70.04 except that which is taxed
3under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
4includes manufacturing property subject to s. 70.995, but assessment of that
5property shall be made according to s. 70.995.
AB245-ASA2,28
6Section
28. 70.04 (1r) of the statutes is amended to read:
AB245-ASA2,10,127
70.04
(1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and
8lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at
9home or abroad; ferry boats, including the franchise for running the same; ice cut and
10stored for use, sale, or shipment;
beginning May 1, 1974, and manufacturing
11machinery and equipment as defined in s. 70.11 (27)
, and entire property of
12companies defined in s. 76.28 (1), located entirely within one taxation district.
AB245-ASA2,30
14Section 30
. 70.05 (5) (a) 1. of the statutes is amended to read:
AB245-ASA2,10,1715
70.05
(5) (a) 1. “Assessed value" means with respect to each taxation district
16the total values established under
ss. s. 70.32
and 70.34, but excluding
17manufacturing property subject to assessment under s. 70.995.
AB245-ASA2,31
18Section
31. 70.10 of the statutes is amended to read:
AB245-ASA2,11,2
1970.10 Assessment, when made, exemption. The assessor shall assess all
20real and personal taxable property as of the close of January 1 of each year. Except
21in cities of the 1st class and 2nd class cities that have a board of assessors under s.
2270.075, the assessment shall be finally completed before the first Monday in April.
23All real property conveyed by condemnation or in any other manner to the state, any
24county, city, village or town by gift, purchase, tax deed or power of eminent domain
25before January 2 in such year shall not be included in the assessment. Assessment
1of manufacturing property subject to s. 70.995 shall be made according to that
2section.
AB245-ASA2,32
3Section 32
. 70.11 (42) of the statutes is repealed.
AB245-ASA2,33
4Section 33
. 70.111 (28) of the statutes is created to read:
AB245-ASA2,11,85
70.111
(28) Business and manufacturing personal property. (a)
Beginning
6with the property tax assessments applicable to the January 1, 2024, assessment
7year, personal property, as defined in s. 70.04, including steam and other vessels,
8furniture, and equipment.
AB245-ASA2,11,99
(b) The exemption under par. (a) does not apply to the following:
AB245-ASA2,11,1010
1. Property assessed as real property under s. 70.17 (3).
AB245-ASA2,11,1111
2. Property subject to taxation under s. 76.025 (2).
AB245-ASA2,11,1412
(c) A taxing jurisdiction may include the most recent valuation of personal
13property described under par. (a) that is located in the taxing jurisdiction for
14purposes of complying with debt limitations applicable to the jurisdiction.
AB245-ASA2,34
15Section
34. 70.119 (3) (c) of the statutes is amended to read: