SB301: Bill Text

SB301,,196 a. The political subdivision’s expenditures, not including capital expenditures, for law enforcement services.

SB301,,197 b. The number of full-time equivalent officers employed by or assigned to the political subdivision.

SB301,,198 c. The number of citations for moving traffic violations under chs. 341 to 349 or local ordinances in conformity therewith issued within the political subdivision by law enforcement agencies.

SB301,,199 d. The number of arrests made and citations issued for violations other than those described under subd. 1. c. within the political subdivision.

SB301,,200 2. Except as provided in par. (c) 1., a statement that certifies that any 2 of the following have been maintained at a level at least equivalent to the previous year:

SB301,,201 a. The political subdivision’s expenditures, not including capital expenditures, for fire protective and emergency medical services.

SB301,,202 b. The number of full-time equivalent fire fighters and emergency medical services personnel employed by or assigned to the political subdivision.

SB301,,203 c. The level of training of and maintenance of licensure for fire fighters and emergency medical services personnel providing fire protective and emergency medical services within the political subdivision.

SB301,,204 d. Response times for fire protective and emergency medical services throughout the political subdivision, adjusted for the location of calls for service.

SB301,,205 (c) 1. If a political subdivision failed to make a certification under par. (b) 1. or 2. in the previous year, in making the certification under par. (b) 1. or 2., the political subdivision shall certify that the political subdivision has maintained a level of law enforcement or fire protective and emergency medical service that is at least equivalent to that provided in the most recent year that the political subdivision made a certification under par. (b) 1. or 2. or to that provided in 2023, whichever year is most recent.

SB301,,206 2. If a political subdivision is unable to make a certification under par. (b) 1. or 2. because in the previous year the political subdivision consolidated law enforcement or fire protective and emergency medical services with another political subdivision or entered into a contract with a private entity to provide fire protective or emergency medical services, the political subdivision, in lieu of the certification under par. (b) 1. or 2., may certify to the department of revenue that the political subdivision has maintained a level of law enforcement or fire protection and emergency medical service that is at least equivalent to that provided in the political subdivision in the previous year, but cannot provide a statement under par. (b) 1. or 2. because of the consolidation or contract. This subdivision applies only to the year following consolidation or entry into a contract.

SB301,,207 3. A political subdivision that has established or joined a newly established law enforcement agency or fire protection and emergency medical service agency within the previous 2 years may provide a certified statement to that effect, in lieu of certification under par. (b) 1. or 2.

SB301,,208 4. If law enforcement services in a town are provided solely by the county sheriff on a noncontractual basis, the town may provide a certified statement to that effect, in lieu of certification under par. (b) 1.

SB301,60 Section 60. 66.0608 (3) of the statutes is renumbered 66.0608 (3m) (b) and amended to read:

SB301,,210 66.0608 (3m) (b) Limitations, requirements. An ordinance enacted under sub. (2) par. (a) may include any of the following limitations or requirements:

SB301,,211 1. A limit on the type and amount of funds that may be deposited into the account described under sub. (2) par. (a) 1.

SB301,,212 2. A limit on the amount of withdrawals from the account described under sub. (2) par. (a) 1. that may be made, and a limit on the purposes for which such withdrawals may be made.

SB301,,213 3. Reporting and audit requirements that relate to the account described under sub. (2) par. (a) 1.

SB301,61 Section 61. 66.0608 (4) of the statutes is renumbered 66.0608 (3m) (c) and amended to read:

SB301,,215 66.0608 (3m) (c) Ownership of funds. Notwithstanding an ordinance enacted under sub. (2) par. (a), volunteer funds shall remain the property of the municipality until the funds are disbursed.

SB301,62 Section 62. 66.1105 (2) (d) of the statutes is repealed.

SB301,63 Section 63. 66.1105 (2) (f) 1. c. of the statutes is amended to read:

SB301,,218 66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred resulting from the sale or lease as lessor by the city of real or personal property within a tax incremental district for consideration which is less than its cost to the city.

SB301,64 Section 64. 66.1105 (2) (f) 2. e. of the statutes is amended to read:

SB301,,220 66.1105 (2) (f) 2. e. For a tax incremental district in the city of Milwaukee, direct or indirect expenses related to developing, constructing, or operating a rail fixed guideway transportation system, as defined in s. 85.066 (1), in the city of Milwaukee. This subdivision 2. e. does not apply to the development or construction of a rail fixed guideway transportation system route traversing Clybourn St. and Michigan St., referred to as the “Lakefront Line.”

SB301,65 Section 65. 66.1105 (2) (i) 2. of the statutes is amended to read:

SB301,,222 66.1105 (2) (i) 2. For purposes of any agreement between the taxing jurisdiction and a developer regarding the tax incremental district entered into prior to April 5, 2018 the effective date of this subdivision .... [LRB inserts date], “tax increment” includes the amount that a taxing jurisdiction is obligated to attribute to a tax incremental district under s. 79.096 (3).

SB301,66 Section 66. 66.1105 (5) (j) of the statutes is created to read:

SB301,,224 66.1105 (5) (j) Upon receiving a written application from the city 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.

SB301,67 Section 67. 66.1106 (1) (k) of the statutes is amended to read:

SB301,,226 66.1106 (1) (k) “Taxable property” means all real and personal taxable property located in an environmental remediation tax incremental district.

SB301,68 Section 68. 66.1106 (4) (e) of the statutes is created to read:

SB301,,228 66.1106 (4) (e) Upon receiving a written application from the clerk of a political subdivision, 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.

SB301,69 Section 69. 70.015 of the statutes is created to read:

SB301,,230 70.015 Sunset. Beginning with the property tax assessments as of January 1, 2024, no tax shall be levied under this chapter on personal property.

SB301,70 Section 70. 70.02 of the statutes is amended to read:

SB301,,232 70.02 Definition of general property. General property is all the taxable real and personal property defined in ss. 70.03 and 70.04 except that which is taxed under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property includes manufacturing property subject to s. 70.995, but assessment of that property shall be made according to s. 70.995.

SB301,71 Section 71. 70.04 (1r) of the statutes is amended to read:

SB301,,234 70.04 (1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at home or abroad; ferry boats, including the franchise for running the same; ice cut and stored for use, sale, or shipment; beginning May 1, 1974, and manufacturing machinery and equipment as defined in s. 70.11 (27), and entire property of companies defined in s. 76.28 (1), located entirely within one taxation district.

SB301,72 Section 72. 70.043 of the statutes is repealed.

SB301,73 Section 73. 70.05 (5) (a) 1. of the statutes is amended to read:

SB301,,237 70.05 (5) (a) 1. “Assessed value” means with respect to each taxation district the total values established under ss. s. 70.32 and 70.34, but excluding manufacturing property subject to assessment under s. 70.995.

SB301,74 Section 74. 70.10 of the statutes is amended to read:

SB301,,239 70.10 Assessment, when made, exemption. The assessor shall assess all real and personal taxable property as of the close of January 1 of each year. Except in cities of the 1st class and 2nd class cities that have a board of assessors under s. 70.075, the assessment shall be finally completed before the first Monday in April. All real property conveyed by condemnation or in any other manner to the state, any county, city, village or town by gift, purchase, tax deed or power of eminent domain before January 2 in such year shall not be included in the assessment. Assessment of manufacturing property subject to s. 70.995 shall be made according to that section.

SB301,75 Section 75. 70.11 (42) of the statutes is repealed.

SB301,76 Section 76. 70.111 (28) of the statutes is created to read:

SB301,,242 70.111 (28) Business and manufacturing personal property. (a) Beginning with the property tax assessments applicable to the January 1, 2024, assessment year, personal property, as defined in s. 70.04, including steam and other vessels, furniture, and equipment.

SB301,,243 (b) The exemption under par. (a) does not apply to the following:

SB301,,244 1. Property assessed as real property under s. 70.17 (3).

SB301,,245 2. Property subject to taxation under s. 76.025 (2).

SB301,,246 (c) A taxing jurisdiction may include the most recent valuation of personal property described under par. (a) that is located in the taxing jurisdiction for purposes of complying with debt limitations applicable to the jurisdiction.

SB301,77 Section 77. 70.119 (3) (c) of the statutes is amended to read:

SB301,,248 70.119 (3) (c) “Municipality” means cities, villages, towns, counties, and metropolitan sewerage districts with general taxing authority, except that for distributions after December 31, 2023, “municipality” does not include counties and metropolitan sewerage districts.

SB301,78 Section 78. 70.13 (1) of the statutes is amended to read:

SB301,,250 70.13 (1) All For assessments made before January 1, 2024, all personal property shall be assessed in the assessment district where the same is located or customarily kept except as otherwise specifically provided. Personal property in transit within the state on the first day of January shall be assessed in the district in which the same is intended to be kept or located, and personal property having no fixed location shall be assessed in the district where the owner or the person in charge or possession thereof resides, except as provided in sub. (5).

SB301,79 Section 79. 70.13 (2) of the statutes is amended to read:

SB301,,252 70.13 (2) Saw For assessments made before January 1, 2024, saw logs or timber in transit, which are to be sawed or manufactured in any mill in this state, shall be deemed located and shall be assessed in the district in which such mill is located. Saw logs or timber shall be deemed in transit when the same are being transported either by water or rail, but when such logs or timber are banked, decked, piled or otherwise temporarily stored for transportation in any district, they shall be deemed located, and shall be assessed in such district.

SB301,80 Section 80. 70.13 (3) of the statutes is amended to read:

SB301,,254 70.13 (3) On For assessments made before January 1, 2024, on or before the tenth day of January in each year the owner of logs or timber in transit shall furnish the assessor of the district in which the mill at which the logs or timber will be sawed or manufactured is located a verified statement of the amount, character and value of all the logs and timber in transit on the first day of January preceding, and the owner of the logs or timber shall furnish to the assessor of the district in which the logs and timber were located on the first day of January preceding, a like verified statement of the amount, character and value thereof. Any assessment made in accordance with the owner’s statement shall be valid and binding on the owner notwithstanding any subsequent change as to the place where the same may be sawed or manufactured. If the owner of the logs or timber shall fail or refuse to furnish the statement herein provided for, or shall intentionally make a false statement, that owner shall be subject to the penalties prescribed by s. 70.36.

SB301,81 Section 81. 70.13 (7) of the statutes is amended to read:

SB301,,256 70.13 (7) Saw For assessments made before January 1, 2024, saw logs or timber removed from public lands during the year next preceding the first day of January or having been removed from such lands and in transit therefrom on the first day of January, shall be deemed located and assessed in the assessment district wherein such public lands are located and shall be assessed in no other assessment district. Saw logs or timber shall be deemed in transit when the same are being transported. On or before January 10 in each year the owner of such logs or timber shall furnish the assessor of the assessment district wherein they are assessable a verified statement of the amount, character and value of all such logs and timber. If the owner of any such logs or timber shall fail or refuse to furnish such statement or shall intentionally make a false statement, he or she is subject to the penalties prescribed by s. 70.36. This subsection shall supersede any provision of law in conflict therewith. The term “owner” as used in this subsection is deemed to mean the person owning the logs or timber at the time of severing. “Public lands” as used in this subsection shall mean lands owned by the United States of America, the state of Wisconsin or any political subdivision of this state.

SB301,82 Section 82. 70.15 (2) of the statutes is amended to read:

SB301,,258 70.15 (2) The owner of any steam vessel, barge, boat or other water craft, hailing from any port of this state, “and so employed regularly in interstate traffic,” desiring to comply with the terms of this section, shall annually, on or before the first day of January, file with the clerk of such town, village or city a verified statement, in writing, containing the name, port of hail, tonnage and name of owner of such steam vessel, barge, boat or other water craft, and shall thereupon pay into the said treasury of such town, village or city a sum equal to one cent per net ton of the registered tonnage of said vessel, and the treasurer shall thereupon issue a receipt. All vessels, boats or other water craft not regularly employed in interstate traffic and all private yachts or pleasure boats belonging to inhabitants of this state, whether at home or abroad, shall be taxed as personal property for taxes levied before January 1, 2024.

SB301,83 Section 83. 70.17 (1) of the statutes is amended to read:

SB301,,260 70.17 (1) Real property shall be entered in the name of the owner, if known to the assessor, otherwise to the occupant thereof if ascertainable, and otherwise without any name. The person holding the contract or certificate of sale of any real property contracted to be sold by the state, but not conveyed, shall be deemed the owner for such purpose. The undivided real estate of any deceased person may be entered to the heirs of such person without designating them by name. The real estate of an incorporated company shall be entered in the same manner as that of an individual. Improvements on leased lands may be assessed either as real property or personal property.

SB301,84 Section 84. 70.17 (3) of the statutes is created to read:

SB301,,262 70.17 (3) Beginning with the property tax assessments as of January 1, 2024, manufactured and mobile homes, not otherwise exempt from taxation under s. 66.0435 (3), buildings, improvements, and fixtures on leased lands, buildings, improvements, and fixtures on exempt lands, buildings, improvements, and fixtures on forest croplands, and buildings, improvements, and fixtures on managed forest lands shall be assessed as real property. If buildings, improvements, and fixtures, but not the underlying land, are leased to a person other than the landowner or if the buildings, improvements, and fixtures are owned by a person other than the landowner, the assessor may create a separate tax parcel for the buildings, improvements, and fixtures and assess the buildings, improvements, and fixtures as real property to the owner of the buildings, improvements, and fixtures. The assessor may also create a tax parcel, as provided under s. 70.27, for buildings, improvements, and fixtures on exempt lands, buildings, improvements, and fixtures on forest croplands, and buildings, improvements, and fixtures on managed forest lands and assess the buildings, improvements, and fixtures as real property to the owner of the buildings, improvements, and fixtures. For purposes of this subsection, “buildings, improvements and fixtures” does not include any property defined in s. 70.04.

SB301,85 Section 85. 70.174 of the statutes is amended to read:

SB301,,264 70.174 Improvements on government-owned land. Improvements made by any person on land within this state owned by the United States may shall be assessed either as real or personal property to the person making the same, if ascertainable, and otherwise to the occupant thereof or the person receiving benefits therefrom, as provided under s. 70.17 (3).

SB301,86 Section 86. 70.18 (1) of the statutes is amended to read:

SB301,,266 70.18 (1) Personal For assessments made before January 1, 2024, personal property shall be assessed to the owner thereof, except that when it is in the charge or possession of some person other than the owner it may be assessed to the person so in charge or possession of the same. Telegraph and telephone poles, posts, railroad ties, lumber, and all other manufactured forest products shall be deemed to be in the charge or possession of the person in occupancy or possession of the premises upon which the same shall be stored or piled, and the same shall be assessed to such person, unless the owner or some other person residing in the same assessment district, shall be actually and actively in charge and possession thereof, in which case it shall be assessed to such resident owner or other person so in actual charge or possession; but nothing contained in this subsection shall affect or change the rules prescribed in s. 70.13 respecting the district in which such property shall be assessed.

SB301,87 Section 87. 70.18 (2) of the statutes is amended to read:

SB301,,268 70.18 (2) Goods For assessments made before January 1, 2024, goods, wares and merchandise in storage in a commercial storage warehouse or on a public wharf shall be assessed to the owner thereof and not to the warehouse or public wharf, if the operator of the warehouse or public wharf furnishes to the assessor the names and addresses of the owners of all goods, wares and merchandise not exempt from taxation.

SB301,88 Section 88. 70.19 of the statutes is amended to read:

SB301,,270 70.19 Assessment, how made; liability and rights of representative. (1) When For assessments made before January 1, 2024, when personal property is assessed under s. 70.18 (1) to a person in charge or possession of the personal property other than the owner, the assessment of that personal property shall be entered upon the assessment roll separately from the assessment of that person’s own personal property, adding to the person’s name upon the tax roll words briefly indicating that the assessment is made to the person as the person in charge or possession of the property. The failure to enter the assessment separately or to indicate the representative capacity or other relationship of the person assessed shall not affect the validity of the assessment.

SB301,,271 (2) The For assessments made before January 1, 2024, the person assessed under sub. (1) and s. 70.18 (1) is personally liable for the tax on the property. The person assessed under sub. (1) and s. 70.18 (1) has a personal right of action against the owner of the property for the amount of the taxes; has a lien for that amount upon the property with the rights and remedies for the preservation and enforcement of that lien as provided in ss. 779.45 and 779.48; and is entitled to retain possession of the property until the owner of the property pays the tax on the property or reimburses the person assessed for the tax. The lien and right of possession relate back and exist from the time that the assessment is made, but may be released and discharged by giving to the person assessed such undertaking or other indemnity as the person accepts or by giving the person assessed a bond in the amount and with the sureties as is directed and approved by the circuit court of the county in which the property is assessed, upon 8 days’ notice to the person assessed. The bond shall be conditioned to hold the person assessed free and harmless from all costs, expense, liability, or damage by reason of the assessment.

SB301,89 Section 89. 70.20 of the statutes is amended to read:

SB301,,273 70.20 Owner’s liability when personalty assessed to another; action to collect. (1) When For assessments made before January 1, 2024, when personal property shall be assessed to some person in charge or possession thereof, other than the owner, such owner as well as the person so in charge or possession shall be liable for the taxes levied pursuant to such assessment; and the liability of such owner may be enforced in a personal action as for a debt. Such action may be brought in the name of the town, city or village in which such assessment was made, if commenced before the time fixed by law for the return of delinquent taxes, by direction of the treasurer or tax collector of such town, city or village. If commenced after such a return, it shall be brought in the name of the county or other municipality to the treasurer or other officer of which such return shall be made, by direction of such treasurer or other officer. Such action may be brought in any court of this state having jurisdiction of the amount involved and in which jurisdiction may be obtained of the person of such owner or by attachment of the property of such owner.

SB301,,274 (2) The For assessments made before January 1, 2024, the remedy of attachment may be allowed in such action upon filing an affidavit of the officer by whose direction such action shall be brought, showing the assessment of such property in the assessment district, the amount of tax levied pursuant thereto, that the defendant was the owner of such property at the time as of which the assessment thereof was made, and that such tax remains unpaid in whole or in part, and the amount remaining unpaid. The proceedings in such actions and for enforcement of the judgment obtained therein shall be the same as in ordinary actions for debt as near as may be, but no property shall be exempt from attachment or execution issued upon a judgment against the defendant in such action.

SB301,,275 (3) The For assessments made before January 1, 2024, and taxes levied before January 1, 2024, the assessment and tax rolls in which such assessment and tax shall be entered shall be prima facie evidence of such assessment and tax and of the justice and regularity thereof; and the same, with proof of the ownership of such property by the defendant at the time as of which the assessment was made and of the nonpayment of such tax, shall be sufficient to establish the liability of the defendant. Such liability shall not be affected and such action shall not be defeated by any omission or irregularity in the assessment or tax proceedings not affecting the substantial justice and equity of the tax. The provisions of this section shall not impair or affect the remedies given by other provisions of law for the collection or enforcement of such tax against the person to whom the property was assessed.

SB301,90 Section 90. 70.21 (1) of the statutes is amended to read:

SB301,,277 70.21 (1) Except For assessments made before January 1, 2024, except as provided in sub. (2), the personal property of a partnership may be assessed in the names of the persons composing the partnership, so far as known or in the firm name or title under which the partnership business is conducted, and each partner shall be liable for the taxes levied on the partnership’s personal property.

SB301,91 Section 91. 70.21 (1m) (intro.) of the statutes is amended to read:

SB301,,279 70.21 (1m) (intro.) Undistributed For assessments made before January 1, 2024, undistributed personal property belonging to the estate of a decedent shall be assessed as follows:

SB301,92 Section 92. 70.21 (2) of the statutes is amended to read:

SB301,,281 70.21 (2) The For assessments made before January 1, 2024, the personal property of a limited liability partnership shall be assessed in the name of the partnership, and each partner shall be liable for the taxes levied thereon only to the extent permitted under s. 178.0306.

SB301,93 Section 93. 70.22 (1) of the statutes is amended to read:

SB301,,283 70.22 (1) In For assessments made before January 1, 2024, in case one or more of 2 or more personal representatives or trustees of the estate of a decedent who died domiciled in this state are not residents of the state, the taxable personal property belonging to the estate shall be assessed to the personal representatives or trustees residing in this state. In case there are 2 or more personal representatives or trustees of the same estate residing in this state, but in different taxation districts, the assessment of the taxable personal property belonging to the estate shall be in the names of all of the personal representatives or trustees of the estate residing in this state. In case no personal representative or trustee resides in this state, the taxable personal property belonging to the estate may be assessed in the name of the personal representative or trustee, or in the names of all of the personal representatives or trustees if there are more than one, or in the name of the estate.

SB301,94 Section 94. 70.22 (2) (a) of the statutes is amended to read: