AB245: Bill Text Engrossed

Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.

Because this bill relates to public employee retirement or pensions, it may be referred to the Joint Survey Committee on Retirement Systems for a report to be printed as an appendix to the bill.

For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.

AB245-engrossed,,4 The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB245-engrossed,1 Section 1. 8.06 of the statutes is amended to read:

AB245-engrossed,,6 8.06 Special elections may be called. Towns, cities, villages, and, subject to ss. 67.05 (6a) (a) 2. and 121.91 (3) (a), school districts, may call special elections for any purpose authorized by law. If an election is called for a special referendum, the election shall be noticed under s. 8.55. A county in which a 1st class city is located may call an election for a special referendum for the purpose of imposing the tax under s. 77.70 (2).

AB245-engrossed,2 Section 2. 13.94 (1) (w) of the statutes is created to read:

AB245-engrossed,,8 13.94 (1) (w) Once every 5 years, conduct a financial audit of expenditures of revenues generated by the sales and use taxes imposed under ss. 77.70 (2) and 77.701.

AB245-engrossed,3 Section 3. 13.94 (1) (x) of the statutes is created to read:

AB245-engrossed,,10 13.94 (1) (x) Annually, conduct a financial audit of the retirement systems of Milwaukee County and the city of Milwaukee, to include financial statements and an evaluation of accounting controls and accounting records maintained by the systems for individual participants and departments. Within 30 days after completion of such audit, the bureau shall file with the legislature under s. 13.172 (2), the governor, the legislative reference bureau, the department of administration, and the respective systems a detailed report thereof, including specific instances, if any, of illegal or improper transactions.

AB245-engrossed,4 Section 4. 13.94 (1) (y) of the statutes is created to read:

AB245-engrossed,,12 13.94 (1) (y) At least once every 5 years, contract for an actuarial audit of the retirement systems of Milwaukee County and the city of Milwaukee.

AB245-engrossed,5 Section 5. 13.94 (1s) (c) 1m. of the statutes is created to read:

AB245-engrossed,,14 13.94 (1s) (c) 1m. The retirement systems of Milwaukee County and the city of Milwaukee for the cost of the audits required to be performed of those systems under sub. (1) (x) and (y).

AB245-engrossed,6 Section 6. 13.94 (1s) (c) 1s. of the statutes is created to read:

AB245-engrossed,,16 13.94 (1s) (c) 1s. Milwaukee County and the city of Milwaukee for the cost of the audits required to be performed under sub. (1) (w).

AB245-engrossed,7g Section 7g. 23.0917 (5t) of the statutes is renumbered 23.0917 (5t) (intro.) and amended to read:

AB245-engrossed,,18 23.0917 (5t) Local governmental resolutions. (intro.) Each city, village, town, or county may adopt a nonbinding resolution that supports or opposes the proposed acquisition of land to be funded by moneys obligated from the appropriation under s. 20.866 (2) (ta) if all or a portion of the land is located in the city, village, town, or county. The department shall provide written notification of the proposed acquisition to each city, village, town, or county in which the land is located. A city, village, town, or county that adopts a resolution under this subsection shall provide the department with a copy of the resolution. If All of the following apply to a resolution under this subsection:

AB245-engrossed,,19 (a) For the proposed acquisition of land located south of USH 8, if the department receives the copy within 30 days after the date that the city, village, town, or county received the notification of the proposed acquisition, the department shall take the resolution into consideration before approving or denying the obligation of moneys for the acquisition from the appropriation under s. 20.866 (2) (ta).

AB245-engrossed,7s Section 7s. 23.0917 (5t) (b) of the statutes is created to read:

AB245-engrossed,,21 23.0917 (5t) (b) For the proposed acquisition of land located north of USH 8, the department may not approve the obligation of moneys for the acquisition from the appropriation under s. 20.866 (2) (ta) and may not notify the joint committee on finance of the proposal, if required under sub. (6m), unless every city, village, town, or county in which the land is located adopts a resolution under this subsection approving the acquisition by a simple majority vote of the governing body.

AB245-engrossed,9 Section 9. 25.17 (1) (jf) of the statutes is created to read:

AB245-engrossed,,23 25.17 (1) (jf) Local government fund (s. 25.491);

AB245-engrossed,10 Section 10. 25.491 of the statutes is created to read:

AB245-engrossed,,25 25.491 Local government fund. (1) There is established a separate nonlapsible trust fund designated as the local government fund.

AB245-engrossed,,26 (2) There is established in the local government fund a separate account that is designated the “county and municipal aid account” to make the payments under s. 79.036.

AB245-engrossed,,27 (3) There is established in the local government fund a separate account that is designated the “expenditure restraint program account” to make the payments under s. 79.05.

AB245-engrossed,,28 (4) There is established in the local government fund a separate account that is designated “state aid, local government fund; tax exempt property” to make the payments under s. 79.095.

AB245-engrossed,,29 (5) There is established in the local government fund a separate account that is designated “state aid, local government fund; personal property tax exemption” to make the payments under s. 79.096.

AB245-engrossed,,30 (6) There is established in the local government fund a separate account that is designated “state aid, local government fund; repeal of personal property taxes” to make the payments under s. 79.0965.

AB245-engrossed,,31 (7) There is established in the local government fund a separate account that is designated “state aid; video service provider fee” to make the payments under s. 79.097.

AB245-engrossed,,32 (8) There is established in the local government fund a separate account that is designated “municipal services” to make payments as determined under s. 70.119 (7).

AB245-engrossed,,33 (9) There is established in the local government fund a separate account that is designated the “supplemental county and municipal aid account” to make the payments under s. 79.037.

AB245-engrossed,,34 (10) There is established in the local government fund a separate account that is designated the “innovation account” to make the grant payments under s. 79.038 (1).

AB245-engrossed,,35 (11) There is established in the local government fund a separate account that is designated the “innovation planning grants account” to make the grant payments under s. 79.038 (2).

AB245-engrossed,,36 (12) There is established in the local government fund a separate account that is designated the “community youth and family aids account” for the improvement and provision of community-based juvenile delinquency-related services under s. 48.526 and juvenile correctional services under s. 301.26 and for reimbursement to counties having a population of less than 750,000 for the cost of court attached intake services as provided in s. 938.06 (4).

AB245-engrossed,11 Section 11. 26.03 (1m) (b) (intro.) of the statutes is amended to read:

AB245-engrossed,,38 26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting raw forest products on public lands, as defined in s. 70.13 (7), 2021 stats., to a person harvesting raw forest products for fuel wood for his or her home consumption, to a person harvesting for the purpose of clearing the land for agricultural use or to a person harvesting from the person’s own land, any of the following:

AB245-engrossed,12 Section 12. 33.01 (9) (a) of the statutes is amended to read:

AB245-engrossed,,40 33.01 (9) (a) For the purpose of receiving notice under this chapter, a person whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year.

AB245-engrossed,13 Section 13. 33.01 (9) (am) 1. and 2. of the statutes are amended to read:

AB245-engrossed,,42 33.01 (9) (am) 1. A person whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year.

AB245-engrossed,,43 2. The spouse of a person whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year if the spouse is referred to on that tax roll.

AB245-engrossed,14 Section 14. 33.01 (9) (ar) 1. of the statutes is amended to read:

AB245-engrossed,,45 33.01 (9) (ar) 1. The person’s name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year.

AB245-engrossed,15 Section 15. 33.01 (9) (b) 1. of the statutes is amended to read:

AB245-engrossed,,47 33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year; or

AB245-engrossed,15f Section 15f. 40.02 (48) (b) 5. of the statutes, as created by 2023 Wisconsin Act 4, is amended to read:

AB245-engrossed,,49 40.02 (48) (b) 5. A “county jailer” is an employee of a county whose principal duties involve supervising, controlling, or maintaining a jail or house of correction or the persons confined in a jail, as assigned by the sheriff under s. 59.27 (1), or the persons confined in a house of correction, as assigned by a county board of supervisors under s. 303.17, regardless of whether the employee has been sworn regarding his or her duties or whether the employee serves on a full-time basis, provided the department receives notification of the participant’s name as provided in s. 40.06 (1) (d) and (dm). Notwithstanding par. (a), an employer may classify an employee who is a county jailer as a protective occupation participant under par. (am) 23. without making a determination that the principal duties of the employee involve active law enforcement or active fire suppression or prevention. A determination under this subdivision may not be appealed under s. 40.06 (1) (e) or (em). A county jailer is not a protective occupation participant if he or she so elects with the employer under s. 59.52 (8m) or 2023 Wisconsin Act 4.

AB245-engrossed,15m Section 15m. 40.21 (7) (b) of the statutes is amended to read:

AB245-engrossed,,51 40.21 (7) (b) Any municipal employer, other than a 1st class city or county with a population of at least 750,000, that elects to be included within the provisions of the Wisconsin Retirement System under sub. (1) on or after March 2, 2016, may choose not to include any of its public utility employees.

AB245-engrossed,16 Section 16. 49.45 (51) of the statutes is repealed.

AB245-engrossed,17 Section 17. 59.52 (25) of the statutes is amended to read:

AB245-engrossed,,54 59.52 (25) Advisory and contingent referenda. The board may conduct a countywide referendum for advisory purposes or for the purpose of ratifying or validating a resolution adopted or ordinance enacted by the board contingent upon approval in the referendum. The board may not conduct a referendum for advisory purposes, except for an advisory referendum regarding capital expenditures proposed to be funded by the county property tax levy.

AB245-engrossed,18m Section 18m. 59.605 (3) (c) of the statutes is amended to read:

AB245-engrossed,,56 59.605 (3) (c) 1. If a county transfers to another governmental unit responsibility for providing any service that the county provided in the preceding year, the levy rate limit otherwise applicable under this section to the county in the current year is decreased to reflect the cost that the county would have incurred to provide that service, as determined by the department of revenue. The levy rate limit adjustment under this subdivision applies only if the county and transferee governmental unit file a notice of service transfer with the department of revenue.

AB245-engrossed,,57 2. If a county increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in any year, the levy rate limit otherwise applicable under this section to the county in the current year is increased to reflect the cost of that service, as determined by the department of revenue. The levy rate limit adjustment under this subdivision applies only if the county and transferor governmental unit file a notice of service transfer with the department of revenue.

AB245-engrossed,19 Section 19. 59.875 (2) (a) of the statutes is amended to read:

AB245-engrossed,,59 59.875 (2) (a) Beginning on July 1, 2011, in any employee retirement system of a county, except as otherwise provided in a collective bargaining agreement entered into under subch. IV of ch. 111 and except as provided in par. pars. (b), and (c), employees shall pay half of all actuarially required normal cost contributions for funding benefits under the retirement system. The employer may not pay on behalf of an employee any of the employee’s share of the actuarially required contributions.

AB245-engrossed,20 Section 20. 59.875 (2) (c) of the statutes is created to read:

AB245-engrossed,,61 59.875 (2) (c) In any employee retirement system of a county that has elected to become a participating employer under the Wisconsin Retirement System under s. 40.21 (1), except as provided in par. (b), irrespective of the funding status of the retirement system, the employer shall pay the remaining balance of actuarially determined normal cost contributions each year that is not covered by the employee contributions.

AB245-engrossed,21 Section 21. 59.875 (4) of the statutes is created to read:

AB245-engrossed,,63 59.875 (4) Amortization period for employer contributions. Notwithstanding any provision of law or actuarial rule, beginning on January 1, 2024, in any retirement system established under chapter 201, laws of 1937, the required annual employer contribution shall be calculated using not more than a 30-year amortization period and an annual investment return assumption that is the same as or less than the annual investment return assumption used by the Wisconsin Retirement System for participating employees, as defined in s. 40.02 (46). Future unfunded actuarial accrued liability due to factors such as market returns and standard actuarial practices may be amortized on the basis of standard actuarial practices. The amortization period and investment return assumptions in this subsection shall supersede any amortization period and investment return assumption adopted by the retirement system’s actuary or retirement board. No trustee or administrator of a retirement system of any retirement system established under chapter 201, laws of 1937, shall be subject to liability for complying with this subsection.

AB245-engrossed,22 Section 22. 59.90 of the statutes is created to read:

AB245-engrossed,,65 59.90 Provisions applicable to certain counties with special sales tax authority. All of the following apply to a county in which a 1st class city is located:

AB245-engrossed,,66 (1) With regard to the budget of the county, all of the following apply:

AB245-engrossed,,67 (a) The total amount of budgeted expenditures related to cultural or entertainment matters or involving partnerships with nonprofit groups may not be greater than 5 percent of the total amount of budgeted expenditures for the budget period. This paragraph does not apply to any expenditure of a county for parks, including zoos, or for health or transit services.

AB245-engrossed,,68 (b) When each department of the county submits estimated revenues and expenditures for the ensuing budget period, it shall also provide a proposal to reduce the department’s expenditures for the ensuing fiscal period by an amount equal to a total of 5 percent of the department’s base level for its budget for the current fiscal period.

AB245-engrossed,,69 (2) The board may enact an ordinance or adopt a resolution that includes new program spending only upon a two-thirds vote of all of the members of the board. This subsection does not apply to a program that is intended to reduce expenditures or consolidate or reorganize existing services into a different administrative structure without increasing expenditures. This subsection does not apply if the county is not imposing a tax under s. 77.70 (2) (a).

AB245-engrossed,,70 (3) The board may enact an ordinance or adopt a resolution that increases the total number of positions in the county only upon a two-thirds vote of all of the members of the board. This subsection does not apply if the county is not imposing a tax under s. 77.70 (2) (a).

AB245-engrossed,,71 (4) The county shall prepare a report on changes to its compensation plan that are necessary and desirable to make the county competitive in the market for correctional workers at a sustainable level of funding.

AB245-engrossed,,72 (5) The county shall identify all buildings that the county has authority to sell and that are not being used by the county and prepare a plan for the use or sale of these buildings. The county shall submit that plan to the joint committee on finance in the manner provided under s. 13.172 (2).

AB245-engrossed,,73 (6) (a) In this subsection, “qualified amount” means the required amount of the retirement system’s unfunded actuarial accrued liability contribution in 2022.

AB245-engrossed,,74 (b) In any year in which the county imposes a tax under s. 77.70 (2) (a), other than the first year in which the tax is imposed, the county shall spend a total of not less than the qualified amount on the following:

AB245-engrossed,,75 1. The Milwaukee County circuit court.

AB245-engrossed,,76 2. The Milwaukee County secure residential care center for children and youth.

AB245-engrossed,,77 3. Maintaining or increasing the compensation of Milwaukee County correctional workers.

AB245-engrossed,,78 4. The Milwaukee County medical examiner.

AB245-engrossed,23 Section 23. 60.34 (1) (a) of the statutes is amended to read:

AB245-engrossed,,80 60.34 (1) (a) Except as provided in s. 66.0608 (3m), receive and take charge of all money belonging to the town, or which is required by law to be paid into the town treasury, and disburse the money under s. 66.0607.

AB245-engrossed,24 Section 24. 60.85 (1) (f) of the statutes is repealed.

AB245-engrossed,25 Section 25. 60.85 (1) (h) 1. c. of the statutes is amended to read:

AB245-engrossed,,83 60.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred resulting from the sale or lease as lessor by the town of real or personal property within a tax incremental district for consideration which is less than its cost to the town.

AB245-engrossed,26 Section 26. 60.85 (1) (o) of the statutes is amended to read:

AB245-engrossed,,85 60.85 (1) (o) “Taxable property” means all real and personal taxable property located in a tax incremental district.

AB245-engrossed,27 Section 27. 60.85 (5) (j) of the statutes is created to read:

AB245-engrossed,,87 60.85 (5) (j) Upon receiving a written application from the town clerk, in a form prescribed by the department of revenue, the department shall recalculate the base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to remove the value of the personal property. A request received under this paragraph no later than October 31 is effective in the year following the year in which the request is made. A request received after October 31 is effective in the 2nd year following the year in which the request is made.