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SB2-SSA1,97 24Section 97 . 71.28 (5n) (a) 9. (intro.) of the statutes is amended to read:
SB2-SSA1,40,2
171.28 (5n) (a) 9. (intro.) “Qualified production property" means either any of
2the following:
SB2-SSA1,98 3Section 98 . 71.28 (5n) (a) 9. a. of the statutes is amended to read:
SB2-SSA1,40,104 71.28 (5n) (a) 9. a. Tangible personal property manufactured in whole or in part
5by the claimant on property that is located in this state and assessed as
6manufacturing property under s. 70.995. Tangible personal property manufactured
7in this state may only be qualified production property if it is manufactured on
8property approved to be classified as manufacturing real property for purposes of s.
970.995, even if it is not eligible to be listed on the department's manufacturing roll
10until January 1 of the following year.
SB2-SSA1,99 11Section 99 . 71.28 (5n) (a) 9. c. of the statutes is created to read:
SB2-SSA1,40,2112 71.28 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part
13by the claimant with an establishment that is located in this state and classified as
14manufacturing under s. 70.995 (5n). A person wishing to classify the person's
15establishment as manufacturing under this subd. 9. c. shall file an application in the
16form and manner prescribed by the department no later than July 1 of the taxable
17year for which the person wishes to claim the credit under this subsection, pursuant
18to s. 70.995 (5n). The department shall make a determination and provide written
19notice by December 31 of the year in which the application is filed. A determination
20on the classification under this subd. 9. c. may be appealed as provided under s.
2170.995 (5n).
SB2-SSA1,100 22Section 100. 71.28 (5n) (d) 2. of the statutes is amended to read:
SB2-SSA1,41,623 71.28 (5n) (d) 2. Except as provided in subd. 3., for purposes of determining a
24claimant's eligible qualified production activities income under this subsection, the
25claimant shall multiply the claimant's qualified production activities income from

1property manufactured by the claimant by the manufacturing property factor and
2qualified production activities income from property produced, grown, or extracted
3by the claimant by the agriculture property factor. This subdivision does not apply
4if the claimant's entire qualified production activities income results from the sale
5of tangible personal property that was manufactured, produced, grown, or extracted
6wholly in this state by the claimant.
SB2-SSA1,101 7Section 101. 71.52 (7) of the statutes is amended to read:
SB2-SSA1,43,58 71.52 (7) “Property taxes accrued" means real or personal property taxes or
9monthly municipal permit fees under s. 66.0435 (3) (c), exclusive of special
10assessments, delinquent interest and charges for service, levied on a homestead
11owned by the claimant or a member of the claimant's household. “Real or personal
12property taxes" means those levied under ch. 70, less the tax credit, if any, afforded
13in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons
14or entities as joint tenants or tenants in common or is owned as marital property or
15survivorship marital property and one or more such persons, entities or owners is not
16a member of the claimant's household, property taxes accrued is that part of property
17taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10,
18that reflects the ownership percentage of the claimant and the claimant's household,
19except that if a homestead is owned by 2 or more natural persons or if 2 or more
20natural persons have an interest in a homestead, one or more of whom is not a
21member of the claimant's household, and the claimant has a present interest, as that
22term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
23that transferred the homestead or interest in the homestead to the claimant to pay
24the entire amount of property taxes levied on the homestead, property taxes accrued
25is property taxes accrued levied on such homestead, reduced by the tax credit under

1s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
2no effect in computing property taxes accrued for a person whose homestead is not
3the same as the homestead of that person's spouse. For purposes of this subsection,
4property taxes are “levied" when the tax roll is delivered to the local treasurer for
5collection. If a homestead is sold or purchased during the calendar year of the levy,
6the property taxes accrued for the seller and the buyer are the amount of the tax levy
7prorated to each in proportion to the periods of time each both owned and occupied
8the homestead during the year to which the claim relates. The seller may use the
9closing agreement pertaining to the sale of the homestead, the property tax bill for
10the year before the year to which the claim relates or the property tax bill for the year
11to which the claim relates as the basis for computing property taxes accrued, but
12those taxes are allowable only for the portion of the year during which the seller
13owned and occupied the sold homestead. If a household owns and occupies 2 or more
14homesteads in the same calendar year, property taxes accrued is the sum of the
15prorated property taxes accrued attributable to the household for each of such
16homesteads. If the household owns and occupies the homestead for part of the
17calendar year and rents a homestead for part of the calendar year, it may include both
18the proration of taxes on the homestead owned and rent constituting property taxes
19accrued with respect to the months the homestead is rented in computing the amount
20of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
21or multidwelling building, property taxes accrued are the percentage of the property
22taxes accrued on that part of the multipurpose or multidwelling building occupied
23by the household as a principal residence plus that same percentage of the property
24taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
25necessary for use of the multipurpose or multidwelling building as a principal

1residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
2of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
3of the land contiguous to the claimant's principal residence and include the property
4taxes accrued on all improvements to real property located on such land, except as
5the limitations of s. 71.54 (2) (b) apply.
SB2-SSA1,102 6Section 102. 73.01 (5) (a) of the statutes is amended to read:
SB2-SSA1,44,167 73.01 (5) (a) Any person who is aggrieved by a determination of the state board
8of assessors under s. 70.995 (5n) or (8) or who has filed a petition for redetermination
9with the department of revenue and who is aggrieved by the redetermination of the
10department of revenue may, within 60 days of the determination of the state board
11of assessors or of the department of revenue or, in all other cases, within 60 days after
12the redetermination but not thereafter, file with the clerk of the commission a
13petition for review of the action of the department of revenue and the number of
14copies of the petition required by rule adopted by the commission. Any person who
15is aggrieved by a determination of the department of transportation under s. 341.405
16or 341.45 may, within 30 days after the determination of the department of
17transportation, file with the clerk of the commission a petition for review of the action
18of the department of transportation and the number of copies of the petition required
19by rule adopted by the commission. If a municipality appeals, its appeal shall set
20forth that the appeal has been authorized by an order or resolution of its governing
21body and the appeal shall be verified by a member of that governing body as
22pleadings in courts of record are verified. The clerk of the commission shall transmit
23one copy to the department of revenue, or to the department of transportation, and
24to each party. In the case of appeals from manufacturing property assessments, the
25person assessed shall be a party to a proceeding initiated by a municipality. At the

1time of filing the petition, the petitioner shall pay to the commission a $25 filing fee.
2The commission shall deposit the fee in the general fund. Within 30 days after such
3transmission the department of revenue, except for petitions objecting to
4manufacturing property assessments, or the department of transportation, shall file
5with the clerk of the commission an original and the number of copies of an answer
6to the petition required by rule adopted by the commission and shall serve one copy
7on the petitioner or the petitioner's attorney or agent. Within 30 days after service
8of the answer, the petitioner may file and serve a reply in the same manner as the
9petition is filed. Any person entitled to be heard by the commission under s. 76.38
10(12) (a), 1993 stats., or s. 76.39 (4) (c) or 76.48 may file a petition with the commission
11within the time and in the manner provided for the filing of petitions in income or
12franchise tax cases. Such papers may be served as a circuit court summons is served
13or by certified mail. For the purposes of this subsection, a petition for review is
14considered timely filed if mailed by certified mail in a properly addressed envelope,
15with postage duly prepaid, which envelope is postmarked before midnight of the last
16day for filing.
SB2-SSA1,103 17Section 103 . 76.02 (1) of the statutes is amended to read:
SB2-SSA1,44,2318 76.02 (1) “Air carrier company" means any person engaged in the business of
19transportation in aircraft of persons or property for hire on regularly scheduled
20flights, except an air carrier company whose property is exempt from taxation under
21s. 70.11 (42) (b) 76.074 (2). In this subsection, “aircraft" means a completely equipped
22operating unit, including spare flight equipment, used as a means of conveyance in
23air commerce.
SB2-SSA1,104 24Section 104 . 76.025 (5) of the statutes is created to read:
SB2-SSA1,45,4
176.025 (5) Nothing in this chapter or ch. 70 shall be construed as providing an
2exemption for personal property for entities regulated under this chapter, except for
3the exemptions under ss. 70.11 (21), (39), and (39m), 70.112 (4) (b) and (5), and
476.074, and for such motor vehicles as are exempt under s. 70.112 (5).
SB2-SSA1,105 5Section 105 . 76.03 (1) of the statutes is amended to read:
SB2-SSA1,45,96 76.03 (1) The property, both real and personal, including all rights, franchises
7and privileges used in and necessary to the prosecution of the business of any
8company enumerated in s. 76.02 shall be deemed personal property for the purposes
9of taxation, and
shall be valued and assessed together as a unit.
SB2-SSA1,106 10Section 106. 76.07 (2) of the statutes is amended to read:
SB2-SSA1,46,511 76.07 (2) Relation to state valuation; description. The value of the property
12of each of said companies company for assessment shall be made on the same basis
13and for the same period of time, as near as may be, as the value of the general
14property of the state is ascertained and determined. The department shall prepare
15an assessment roll and place thereon after the name of each of said companies
16company assessed, the following general description of the property of such company,
17to wit which the department shall deem and hold to include the entire property and
18franchises of the company specified and all title and interest therein
: “ Real estate,
19right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment,
20franchises, and all other real estate and personal property of said the company," in
21the case of railroads, and “Real estate, right-of-way, poles, wires, conduits, cables,
22devices, appliances, instruments, franchises, and all other real and personal
23property of said the company," in the case of conservation and regulation companies,
24and “Real estate, appurtenances, rolling stock, equipment, franchises, and all other
25real estate and personal property of said the company," in the case of air carrier

1companies, and “Land and land rights, structures, improvements, mains, pumping
2and regulation equipment, services, appliances, instruments, franchises , and all
3other real and personal property of said the company," in the case of pipeline
4companies, which description shall be deemed and held to include the entire property
5and franchises of the company specified and all title and interest therein
.
SB2-SSA1,107 6Section 107. 76.07 (4g) (a) 10. of the statutes is amended to read:
SB2-SSA1,46,97 76.07 (4g) (a) 10. Determine the depreciated cost of road real property owned
8or rented by the company and used in the operation of the company's business in this
9state.
SB2-SSA1,108 10Section 108. 76.07 (4g) (a) 11. and 12. of the statutes are repealed.
SB2-SSA1,109 11Section 109. 76.07 (4g) (a) 13. of the statutes is amended to read:
SB2-SSA1,46,1312 76.07 (4g) (a) 13. Divide the sum of the amounts under subds. 10. and 12.
13amount under subd. 10. by the depreciated cost of road real property everywhere.
SB2-SSA1,110 14Section 110 . 76.074 of the statutes is created to read:
SB2-SSA1,46,15 1576.074 Property exempt from assessment. (1) In this section:
SB2-SSA1,46,1916 (a) Notwithstanding s. 76.02, “air carrier company" means any person engaged
17in the business of transportation in aircraft of persons or property for hire on
18regularly scheduled flights. In this paragraph, “aircraft" has the meaning given in
19s. 76.02 (1).
SB2-SSA1,46,2020 (b) “Hub facility" means any of the following:
SB2-SSA1,46,2521 1. A facility at an airport from which an air carrier company operated at least
2245 common carrier departing flights each weekday in the prior year and from which
23it transported passengers to at least 15 nonstop destinations, as defined by rule by
24the department, or transported cargo to nonstop destinations, as defined by rule by
25the department.
SB2-SSA1,47,4
12. An airport or any combination of airports in this state from which an air
2carrier company cumulatively operated at least 20 common carrier departing flights
3each weekday in the prior year, if the air carrier company's headquarters, as defined
4by rule by the department, is in this state.
SB2-SSA1,47,7 5(2) Property owned by an air carrier company that operates a hub facility in
6this state, if the property is used in the operation of the air carrier company, is exempt
7from taxation under this subchapter and from local assessment and taxation.
SB2-SSA1,47,10 8(3) For assessments after January 1, 2024, the personal property, as defined
9in s. 70.04, of a railroad company is exempt from taxation under this subchapter and
10from local assessment and taxation.
SB2-SSA1,111 11Section 111. 76.125 (1) of the statutes is amended to read:
SB2-SSA1,47,1712 76.125 (1) Using the statement of assessments under s. 70.53 and the
13statement of taxes under s. 69.61, the department shall determine the net rate of
14taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
15property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
16in subs. (2) to (6). The department shall enter that rate on the records of the
17department.
SB2-SSA1,112 18Section 112 . 76.24 (2) (a) of the statutes is amended to read:
SB2-SSA1,48,419 76.24 (2) (a) All taxes paid by any railroad company derived from or
20apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
21and their approaches, or car ferries on the basis of the separate valuation provided
22for in s. 76.16, shall be distributed annually from the transportation fund to the
23towns, villages, and cities in which they are located, pursuant to certification made
24by the department of revenue on or before August 15. Beginning with amounts
25distributed in 2011 2024, the amount distributed to any town, village, or city under

1this paragraph may not be less than the amount distributed to it in 2010 2023 under
2this paragraph. Beginning with amounts distributed in 2025, the amount
3distributed to any town, village, or city under this paragraph may not be less than
4the amount distributed in 2024.
SB2-SSA1,113 5Section 113 . 76.31 of the statutes is amended to read:
SB2-SSA1,48,13 676.31 Determination of ad valorem tax receipts for hub facility
7exemptions.
By July 1, 2004, and every Annually, by July 1 thereafter, the
8department shall determine the total amount of the tax imposed under subch. I of
9ch. 76 that was paid by each air carrier company, as defined in s. 70.11 (42) (a) 1. 76.02
10(1)
, whose property is exempt from taxation under s. 70.11 (42) (b) 76.074 (2) for the
11most recent taxable year that the air carrier company paid the tax imposed under
12subch. I of ch. 76. The total amount determined under this section shall be
13transferred under s. 20.855 (4) (fm) to the transportation fund.
SB2-SSA1,114 14Section 114 . 76.69 of the statutes is repealed.
SB2-SSA1,115 15Section 115. 76.82 of the statutes is amended to read:
SB2-SSA1,48,19 1676.82 Assessment. The department , using the methods that it uses to assess
17property under s. 70.995,
shall assess the property that is taxable under s. 76.81,
18including property that is exempt under s. 70.11 (27) from the tax under ch. 70,
at
19its value as of January 1.
SB2-SSA1,116 20Section 116. 77.04 (1) of the statutes is amended to read:
SB2-SSA1,49,1121 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each
22forest cropland description in a special column or some other appropriate place in
23such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which
24shall be a sufficient designation that such description is subject to this subchapter.
25Such land shall thereafter be assessed and be subject to review under ch. 70, and

1such assessment may be used by the department of revenue in the determination of
2the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
3entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal
4of descriptions entered as forest croplands after December 31, 1971, may be
5determined by the department of revenue by multiplying the last assessed value of
6the land prior to the time of the entry by an annual ratio computed for the state under
7sub. (2) to establish the annual assessed value of the description. No tax shall be
8levied on forest croplands except the specific annual taxes as provided, except that
9any building located on forest cropland shall be assessed as personal real property,
10subject to all laws and regulations for the assessment and taxation of general
11property.
SB2-SSA1,117 12Section 117 . 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and
13amended to read:
SB2-SSA1,50,214 77.51 (12t) (intro.) “Real property construction activities" means activities that
15occur at a site where tangible personal property or items or goods under s. 77.52 (1)
16(b) or (d) that are applied or adapted to the use or purpose to which real property is
17devoted are permanently affixed to that real property , if the intent of the person who
18affixes that property is to make a permanent accession to the real property
. “Real
19property construction activities" does not include affixing property subject to tax
20under s. 77.52 (1) (c) to real property or affixing to real property tangible personal
21property that remains tangible personal property after it is affixed. The department
22may promulgate rules to determine whether activities that occur at a site where
23tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed
24to real property are real property construction activities for purposes of this
25subchapter. If the classification of property or an activity is not identified by rule,

1the department's determination of whether personal property becomes a part of real
2property shall be made by considering the following criteria:
SB2-SSA1,118 3Section 118 . 77.51 (12t) (a) to (c) of the statutes are created to read:
SB2-SSA1,50,44 77.51 (12t) (a) Actual physical annexation to the real property.
SB2-SSA1,50,65 (b) Application or adaptation to the use or purpose to which the real property
6is devoted.
SB2-SSA1,50,87 (c) An intention on the part of the person making the annexation to make a
8permanent accession to the real property.
SB2-SSA1,119 9Section 119 . 77.54 (20n) (d) 2. of the statutes is amended to read:
SB2-SSA1,50,1310 77.54 (20n) (d) 2. The retailer manufactures the prepared food in a building
11on real property assessed as manufacturing property under s. 70.995, or that would
12be assessed as manufacturing property under s. 70.995 if the building real property
13was located in this state.
SB2-SSA1,120 14Section 120 . 77.54 (20n) (d) 3. of the statutes is amended to read:
SB2-SSA1,50,1615 77.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the
16building location described in subd. 2.
SB2-SSA1,121 17Section 121 . 77.54 (57d) (b) 1. of the statutes is amended to read:
SB2-SSA1,50,1918 77.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building
19on real property assessed under s. 70.995.
SB2-SSA1,122 20Section 122 . 77.84 (1) of the statutes is amended to read:
SB2-SSA1,51,321 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located
22shall enter in a special column or other appropriate place on the tax roll the
23description of each parcel of land designated as managed forest land, and shall
24specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
25designated open or closed under s. 77.83. The land shall be assessed and is subject

1to review under ch. 70. Except as provided in this subchapter, no tax may be levied
2on managed forest land, except that any building, improvements, and fixtures on
3managed forest land is subject to taxation as personal real property under ch. 70.
SB2-SSA1,123 4Section 123 . 78.55 (1) of the statutes is amended to read:
SB2-SSA1,51,65 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1.
676.02 (1).
SB2-SSA1,124 7Section 124 . 79.096 (1) of the statutes is renumbered 79.096 (1) (a).
SB2-SSA1,125 8Section 125 . 79.096 (1) (b) of the statutes is created to read:
SB2-SSA1,51,129 79.096 (1) (b) Beginning in 2025, the department of administration shall pay
10to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the
11property taxes levied on the items of personal property described under s. 70.111 (28)
12for the property tax assessments as of January 1, 2023.
SB2-SSA1,126 13Section 126 . 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.)
14and amended to read:
SB2-SSA1,51,1715 79.096 (2) (a) (intro.) Each municipality shall report to the department of
16revenue, in the time and manner determined by the department, the all of the
17following:
SB2-SSA1,51,20 181. The amount of the property taxes levied on the items of personal property
19described under s. 70.111 (27) (b) for the property tax assessments as of January 1,
202017, on behalf of the municipality and on behalf of other taxing jurisdictions.
SB2-SSA1,127 21Section 127 . 79.096 (2) (a) 2. of the statutes is created to read:
SB2-SSA1,51,2522 79.096 (2) (a) 2. The amount of the property taxes levied on the items of
23personal property described under s. 70.111 (28) for the property tax assessments as
24of January 1, 2023, on behalf of the municipality and on behalf of other taxing
25jurisdictions.
SB2-SSA1,128
1Section 128. 79.096 (2) (c) of the statutes is created to read:
SB2-SSA1,52,52 79.096 (2) (c) If a municipality does not timely electronically file the report
3required by the department of revenue under par. (a), the following reductions will
4be made to the municipality's personal property aid distributed under sub. (1) (b) in
52025:
SB2-SSA1,52,66 1. Reduction of 25 percent, if not filed by June 30, 2024.
SB2-SSA1,52,87 2. Forfeiture of the municipality's aid under sub. (1) (b), if not filed by July 15,
82024.
SB2-SSA1,129 9Section 129 . 79.096 (2) (d) of the statutes is created to read:
SB2-SSA1,52,1310 79.096 (2) (d) If a municipality does not electronically file the report required
11by the department of revenue under par. (a) by July 15, 2024, the department may
12use the best information available to calculate the aid to distribute under sub. (1) (b)
13in 2025 to the applicable taxing jurisdictions.
SB2-SSA1,130 14Section 130 . 174.065 (3) of the statutes is amended to read:
SB2-SSA1,52,1915 174.065 (3) Collection of delinquent dog license taxes. Delinquent dog
16license taxes may be collected in the same manner as in s. 74.55 and a civil action
17under
ch. 799 for the collecting of personal property taxes, if the action is brought
18within 6 years after the January 1 of the year in which the taxes are required to be
19paid
.
SB2-SSA1,131 20Section 131. 706.05 (2m) (b) 3. of the statutes is created to read:
SB2-SSA1,52,2121 706.05 (2m) (b) 3. Descriptions of property specified under s. 70.17 (3).
SB2-SSA1,132 22Section 132 . 815.18 (3) (intro.) of the statutes is amended to read:
SB2-SSA1,52,2523 815.18 (3) Exempt property. (intro.) The debtor's interest in or right to receive
24the following property is exempt, except as specifically provided in this section and
25ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):
SB2-SSA1,133
1Section 133. 978.05 (6) (a) of the statutes is amended to read:
SB2-SSA1,53,142 978.05 (6) (a) Institute, commence or appear in all civil actions or special
3proceedings under and perform the duties set forth for the district attorney under ch.
4980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4),
5109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86,
6946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection
7with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and
8938 as the judge may request and perform all appropriate duties and appear if the
9district attorney is designated in specific statutes, including matters within chs. 782,
10976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority
11of the county board to designate, under s. 48.09 (5), that the corporation counsel
12provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6)
13or 938.09 (6), the district attorney as an appropriate person to represent the interests
14of the public under s. 48.14 or 938.14.
SB2-SSA1,134 15Section 134. Nonstatutory provisions.
SB2-SSA1,53,2116 (1) Reports from taxing jurisdictions. If legislation is enacted during the
172023-24 legislative session to eliminate the personal property tax imposed under ch.
1870, effective with the January 1, 2024, assessments, each taxing jurisdiction shall
19report to the department of revenue, in the time and manner determined by the
20department, the amount of the property taxes levied on all items of personal property
21for the property tax assessments as of January 1, 2023.
SB2-SSA1,135 22Section 135. Initial applicability.
SB2-SSA1,53,2423 (1) Elimination of the personal property tax. This act first applies to the
24property tax assessments as of January 1, 2024.
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