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AB2-ASA1,106 10Section 106. 76.07 (2) of the statutes is amended to read:
AB2-ASA1,46,511 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
.
AB2-ASA1,107 6Section 107. 76.07 (4g) (a) 10. of the statutes is amended to read:
AB2-ASA1,46,97 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.
AB2-ASA1,108 10Section 108. 76.07 (4g) (a) 11. and 12. of the statutes are repealed.
AB2-ASA1,109 11Section 109. 76.07 (4g) (a) 13. of the statutes is amended to read:
AB2-ASA1,46,1312 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.
AB2-ASA1,110 14Section 110 . 76.074 of the statutes is created to read:
AB2-ASA1,46,15 1576.074 Property exempt from assessment. (1) In this section:
AB2-ASA1,46,1916 (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).
AB2-ASA1,46,2020 (b) “Hub facility" means any of the following:
AB2-ASA1,46,2521 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.
AB2-ASA1,47,4
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.
AB2-ASA1,47,7 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.
AB2-ASA1,47,10 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.
AB2-ASA1,111 11Section 111. 76.125 (1) of the statutes is amended to read:
AB2-ASA1,47,1712 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.
AB2-ASA1,112 18Section 112 . 76.24 (2) (a) of the statutes is amended to read:
AB2-ASA1,48,419 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.
AB2-ASA1,113 5Section 113 . 76.31 of the statutes is amended to read:
AB2-ASA1,48,13 676.31 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.
AB2-ASA1,114 14Section 114 . 76.69 of the statutes is repealed.
AB2-ASA1,115 15Section 115. 76.82 of the statutes is amended to read:
AB2-ASA1,48,19 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.
AB2-ASA1,116 20Section 116. 77.04 (1) of the statutes is amended to read:
AB2-ASA1,49,1121 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.
AB2-ASA1,117 12Section 117 . 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and
13amended to read:
AB2-ASA1,50,214 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:
AB2-ASA1,118 3Section 118 . 77.51 (12t) (a) to (c) of the statutes are created to read:
AB2-ASA1,50,44 77.51 (12t) (a) Actual physical annexation to the real property.
AB2-ASA1,50,65 (b) Application or adaptation to the use or purpose to which the real property
6is devoted.
AB2-ASA1,50,87 (c) An intention on the part of the person making the annexation to make a
8permanent accession to the real property.
AB2-ASA1,119 9Section 119 . 77.54 (20n) (d) 2. of the statutes is amended to read:
AB2-ASA1,50,1310 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.
AB2-ASA1,120 14Section 120 . 77.54 (20n) (d) 3. of the statutes is amended to read:
AB2-ASA1,50,1615 77.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the
16building location described in subd. 2.
AB2-ASA1,121 17Section 121 . 77.54 (57d) (b) 1. of the statutes is amended to read:
AB2-ASA1,50,1918 77.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building
19on real property assessed under s. 70.995.
AB2-ASA1,122 20Section 122 . 77.84 (1) of the statutes is amended to read:
AB2-ASA1,51,321 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.
AB2-ASA1,123 4Section 123 . 78.55 (1) of the statutes is amended to read:
AB2-ASA1,51,65 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1.
676.02 (1).
AB2-ASA1,124 7Section 124 . 79.096 (1) of the statutes is renumbered 79.096 (1) (a).
AB2-ASA1,125 8Section 125 . 79.096 (1) (b) of the statutes is created to read:
AB2-ASA1,51,129 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.
AB2-ASA1,126 13Section 126 . 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.)
14and amended to read:
AB2-ASA1,51,1715 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:
AB2-ASA1,51,20 181. 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.
AB2-ASA1,127 21Section 127 . 79.096 (2) (a) 2. of the statutes is created to read:
AB2-ASA1,51,2522 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.
AB2-ASA1,128
1Section 128. 79.096 (2) (c) of the statutes is created to read:
AB2-ASA1,52,52 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:
AB2-ASA1,52,66 1. Reduction of 25 percent, if not filed by June 30, 2024.
AB2-ASA1,52,87 2. Forfeiture of the municipality's aid under sub. (1) (b), if not filed by July 15,
82024.
AB2-ASA1,129 9Section 129 . 79.096 (2) (d) of the statutes is created to read:
AB2-ASA1,52,1310 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.
AB2-ASA1,130 14Section 130 . 174.065 (3) of the statutes is amended to read:
AB2-ASA1,52,1915 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
.
AB2-ASA1,131 20Section 131. 706.05 (2m) (b) 3. of the statutes is created to read:
AB2-ASA1,52,2121 706.05 (2m) (b) 3. Descriptions of property specified under s. 70.17 (3).
AB2-ASA1,132 22Section 132 . 815.18 (3) (intro.) of the statutes is amended to read:
AB2-ASA1,52,2523 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):
AB2-ASA1,133
1Section 133. 978.05 (6) (a) of the statutes is amended to read:
AB2-ASA1,53,142 978.05 (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.
AB2-ASA1,134 15Section 134. Nonstatutory provisions.
AB2-ASA1,53,2116 (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.
AB2-ASA1,135 22Section 135. Initial applicability.
AB2-ASA1,53,2423 (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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