Amendment AA2-AB245

AB245-AA2,6,10 20. Page 27, line 10: after “System" insert “for participating employees, as defined in s. 40.02 (46)".

AB245-AA2,6,13 21. Page 27, line 15: after “city." insert “No trustee or administrator of a retirement system of a 1st class city shall be subject to liability for complying with this section.".

AB245-AA2,6,15 22. Page 28, line 10: after “expenditures." insert “This subsection does not apply if the city is not imposing a tax under s. 77.701 (1).".

AB245-AA2,6,17 23. Page 28, line 13: after “council." insert “This subsection does not apply if the city is not imposing a tax under s. 77.701 (1).".

AB245-AA2,6,23 24. Page 29, line 2: after “s. 213.10 (1g)" insert “, not including law enforcement officers or fire fighters whose positions are funded by grants received from the state or federal government. The 1st class city may use any reasonable method of estimating the number of full-time equivalent law enforcement officers employed by the 1st class city and the daily staffing level of the paid fire department for the year, but may consider only positions that are actually filled".

AB245-AA2,6,24 25. Page 29, line 5: after “increase" insert “or maintain".

AB245-AA2,7,4 26. Page 29, line 22: after “needed." insert “In addition, beginning January 1, 2024, the school board of the 1st class city school district that is located in the 1st class city shall ensure that the school resource officers complete the 40-hour course sponsored by the National Association of School Resource Officers.".

AB245-AA2,7,7 27. Page 30, line 13: after “purposes" insert “, except for an advisory referendum regarding capital expenditures proposed to be funded by the property tax levy of the city, village, or town".

AB245-AA2,7,8 28. Page 32, line 14: after that line insert:

AB245-AA2,7,11 “(am) “Conditional use permit” means a form of approval, including a special exception or other special zoning permission, granted by a political subdivision pursuant to a zoning ordinance for the operation of a quarry.”.

AB245-AA2,7,12 29. Page 33, line 11: delete lines 11 to 13 and substitute:

AB245-AA2,7,16 “(2m) Effective dates of certain ordinances. For purposes of sub. (3) (a) 3., the date on which a town or county enacts a zoning ordinance that requires a conditional use permit for a quarry operator to conduct quarry operations is the date the ordinance becomes effective, except as follows:

AB245-AA2,8,3 (a) If a town that previously did not have a general zoning ordinance enacts a general zoning ordinance requiring a conditional use permit to conduct quarry operations and the town ceases to be covered by a county general zoning ordinance that required a conditional use permit to conduct quarry operations, a conditional use permit for a quarry in effect at the time of the transition from county zoning to town zoning shall continue in effect and the conditional use permit shall be treated as if it was originally issued by the town. For purposes of a conditional use permit subject to this paragraph, the date of the adoption of the town ordinance shall be deemed to be the date the conditional use permit was issued by the county but only with respect to requirements that were included in the county ordinance on the date the conditional use permit was issued and that were adopted in the town ordinance.

AB245-AA2,8,15 (b) If a town that has a general zoning ordinance requiring a conditional use permit to conduct quarry operations repeals its zoning ordinance and becomes subject to a county general zoning ordinance under s. 59.69 (5) (c) and the county zoning ordinance requires a conditional use permit to conduct quarry operations, a conditional use permit for a quarry in effect at the time of the transition from town zoning to county zoning shall continue in effect and the conditional use permit shall be treated as if it was originally issued by the county. For purposes of a conditional use permit subject to this paragraph, the date of the adoption of the county ordinance shall be deemed to be the date the conditional use permit was issued by the town but only with respect to requirements that were included in the town ordinance on the date the conditional use permit was issued and that were adopted in the county ordinance.”.

AB245-AA2,8,16 30. Page 33, line 21: delete “zoning" and substitute “conditional use".

AB245-AA2,8,17 31. Page 33, line 24: delete “zoning" and substitute “conditional use".

AB245-AA2,8,18 32. Page 34, line 6: delete “zoning" and substitute “conditional use".

AB245-AA2,8,19 33. Page 37, line 4: after that line insert:

AB245-AA2,8,20 “ Section 52g. 66.0602 (1) (cm) of the statutes is created to read:

AB245-AA2,8,22 66.0602 (1) (cm) “Tax incremental base” has the meaning given in s. 66.1105 (2) (j).

AB245-AA2,52m Section 52m. 66.0602 (1) (d) of the statutes is amended to read:

AB245-AA2,9,7 66.0602 (1) (d) “Valuation factor" means a percentage equal to the greater of either the percentage change in the political subdivision's January 1 equalized value due to new construction less improvements removed between the previous year and the current or zero 0 percent. For a tax incremental district created after December 31, 2024, the valuation factor includes 90 percent of the equalized value increase due to new construction that is located in a tax incremental district, but does not include any improvements removed in a tax incremental district.

AB245-AA2,52s Section 52s. 66.0602 (1) (e) of the statutes is created to read:

AB245-AA2,9,9 66.0602 (1) (e) “Value increment” has the meaning given in s. 66.1105 (2) (m).”.

AB245-AA2,9,10 34. Page 37, line 5: delete that line and substitute:

AB245-AA2,9,11 “ Section 53g. 66.0602 (3) (a) of the statutes is amended to read:

AB245-AA2,9,19 66.0602 (3) (a) If a political subdivision transfers to another governmental unit responsibility for providing any service that the political subdivision provided in the preceding year, the levy increase limit otherwise applicable under this section to the political subdivision in the current year is decreased to reflect the cost that the political subdivision would have incurred to provide that service, as determined by the department of revenue. The levy increase limit adjustment under this paragraph applies only if the transferor and transferee file a notice of service transfer with the department of revenue.

AB245-AA2,53s Section 53s. 66.0602 (3) (b) of the statutes is amended to read:

AB245-AA2,9,24 66.0602 (3) (b) If a political subdivision increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit that provided the service in the preceding year, the levy increase limit otherwise applicable under this section to the political subdivision in the current year is increased to reflect the cost of that service, as determined by the department of revenue. The levy increase limit adjustment under this paragraph applies only if the transferor and transferee file a notice of service transfer with the department of revenue.”.

AB245-AA2,10,5 35. Page 37, line 5: after that line insert:

AB245-AA2,10,6 “ Section 53d. 66.0602 (3) (dm) of the statutes is amended to read:

AB245-AA2,10,17 66.0602 (3) (dm) If For a tax incremental district created before January 1, 2025, if the department of revenue does not certify a value increment for a tax incremental district for the current year as a result of the district's termination, the levy increase limit otherwise applicable under this section in the current year to the political subdivision in which the district is located is increased by an amount equal to the political subdivision's maximum allowable levy for the immediately preceding year, multiplied by a percentage equal to 50 percent of the amount determined by dividing the value increment of the terminated tax incremental district, calculated for the previous year, by the political subdivision's equalized value, exclusive of any tax incremental district value increments, for the previous year, all as determined by the department of revenue.

AB245-AA2,53h Section 53h. 66.0602 (3) (dq) of the statutes is created to read:

AB245-AA2,10,24 66.0602 (3) (dq) 1. For a tax incremental district created after December 31, 2024, if the department of revenue does not certify a value increment for the tax incremental district for the current year as a result of the district's termination, the levy increase limit otherwise applicable under this section in the current year to the political subdivision in which the district is located is increased by all of the following amounts:

AB245-AA2,11,6 a. An amount equal to the political subdivision's maximum allowable levy for the immediately preceding year, multiplied by the amount determined by dividing 10 percent of the equalized value increase of the terminated tax incremental district, calculated as provided in subd. 2., by the political subdivision's equalized value, less any tax incremental district value increments, for the previous year, all as determined by the department of revenue.

AB245-AA2,11,16 b. If the life span of the tax incremental district was 75 percent or less of the length of the expected life span of the tax incremental district, measured as the period between the year the tax incremental district was created and the expected year of termination, as designated under s. 66.1105 (4m) (b) 2m, an additional amount equal to the political subdivision's maximum allowable levy for the immediately preceding year, multiplied by the amount determined by dividing 15 percent of the equalized value increase of the terminated tax incremental district, calculated as provided in subd. 2., by the political subdivision's equalized value, less any tax incremental district value increments, for the previous year, all as determined by the department of revenue.

AB245-AA2,11,19 2. The equalized value increase under subd. 1. and par. (dv) is calculated by adding the annual amounts reported under s. 66.1105 (6m) (c) 8. of the value of new construction in the district for each year that the district is active.

AB245-AA2,53p Section 53p. 66.0602 (3) (ds) of the statutes is amended to read:

AB245-AA2,12,8 66.0602 (3) (ds) If For a tax incremental district created before January 1, 2025, if the department of revenue recertifies the tax incremental base of a tax incremental district as a result of the district's subtraction of territory under s. 66.1105 (4) (h) 2., the levy limit otherwise applicable under this section shall be adjusted in the first levy year in which the subtracted territory is not part of the value increment. In that year, the political subdivision in which the district is located shall increase the levy limit otherwise applicable by an amount equal to the political subdivision's maximum allowable levy for the immediately preceding year, multiplied by a percentage equal to 50 percent of the amount determined by dividing the value increment of the tax incremental district's territory that was subtracted, calculated for the previous year, by the political subdivision's equalized value, exclusive of any tax incremental district value increments, for the previous year, all as determined by the department of revenue.

AB245-AA2,53t Section 53t. 66.0602 (3) (dv) of the statutes is created to read:

AB245-AA2,12,22 66.0602 (3) (dv) For a tax incremental district created after December 31, 2024, if the department of revenue recertifies the tax incremental base of a tax incremental district as a result of the district's subtraction of territory under s. 66.1105 (4) (h) 2., the levy limit otherwise applicable under this section shall be adjusted in the first levy year in which the subtracted territory is not part of the value increment. In that year, the political subdivision in which the district is located shall increase the levy limit otherwise applicable by an amount equal to the political subdivision's maximum allowable levy for the immediately preceding year, multiplied by a percentage equal to 10 percent of the amount determined by dividing the equalized value increase, calculated as provided in par. (dq) 2., attributable to the territory that was subtracted, calculated for the previous year, by the political subdivision's equalized value, exclusive of any tax incremental district value increments, for the previous year, all as determined by the department of revenue.”.

AB245-AA2,12,23 36. Page 39, line 3: delete “2".

AB245-AA2,12,24 37. Page 39, line 4: delete “have" and substitute “has".

AB245-AA2,13,1 38. Page 39, line 5: delete lines 5 to 13 and substitute:

AB245-AA2,13,3 “a. Moneys raised by tax levy by the city, village, or town and expended for employment costs of law enforcement officers, as defined in s. 165.85 (2) (c).

AB245-AA2,13,6 b. The percentage of the total moneys raised by tax levy by the city, village, or town that is expended for employment costs of law enforcement officers, as defined in s. 165.85 (2) (c).

AB245-AA2,13,13 c. The number of full-time equivalent law enforcement officers, as defined in s. 165.85 (2) (c), employed by or assigned to the city, village, or town, not including officers whose positions are funded by grants received from the state or federal government. The person in charge of providing law enforcement service for the city, village, or town may use any reasonable method of estimating the average number of full-time equivalent law enforcement officers employed by or assigned to the city, village, or town for the year, but may consider only positions that are actually filled.”.

AB245-AA2,13,15 39. Page 39, line 16: after “capital expenditures" insert “or expenditures of grant moneys received from the state or federal government".

AB245-AA2,14,3 40. Page 39, line 19: after “subdivision" insert “, not including fire fighters and emergency medical services personnel whose positions are funded by grants received from the state or federal government. For volunteer fire and emergency medical services, those volunteer fire fighters and emergency medical services personnel who responded to at least 40 percent of calls to which volunteer fire protective or emergency medical services responded may be counted as full-time equivalent volunteer fire fighters and emergency medical services personnel under this subd. 2. b. The person in charge of providing fire protective and emergency medical services for the political subdivision may use any reasonable method of estimating the average number of full-time equivalent fire fighters and emergency medical services personnel employed by or assigned to the political subdivision for the year, but may consider only positions that are actually filled.".

AB245-AA2,14,5 41. Page 40, line 1: delete “If" and substitute “Except for a political subdivision that made a certification under subds. 2. to 4., if".

AB245-AA2,14,6 42. Page 40, line 8: delete lines 8 to 18 and substitute:

AB245-AA2,14,12 “2. A political subdivision that has consolidated its law enforcement services or fire protective or emergency medical services with another political subdivision or entered into a contract with a private entity to provide fire protective or emergency medical services may provide a certified statement to that effect in lieu of certification under par. (b) 1. or 2. This subdivision applies only to the year following consolidation or entry into a contract.”.

AB245-AA2,14,13 43. Page 40, line 19: after “has" insert “newly".

AB245-AA2,14,14 44. Page 40, line 20: delete “and" and substitute “or".

AB245-AA2,14,15 45. Page 40, line 20: delete “within".

AB245-AA2,14,16 46. Page 40, line 21: delete “the previous 2 years".

AB245-AA2,14,18 47. Page 40, line 22: after “2." insert “This subdivision applies only to the year following establishment of the agency.".

AB245-AA2,14,19 48. Page 40, line 23: before “town" insert “city, village, or".

AB245-AA2,14,20 49. Page 40, line 24: before “town" insert “city, village, or".

AB245-AA2,14,21 50. Page 42, line 9: after that line insert:

AB245-AA2,14,22 “ Section 65m. 66.1105 (4m) (b) 2m. of the statutes is created to read:

AB245-AA2,15,3 66.1105 (4m) (b) 2m. For a tax incremental district created after December 31, 2024, at the time of approval under subd. 2., the board shall establish the year of expected termination of the tax incremental district.”.

AB245-AA2,15,4 51. Page 42, line 17: after that line insert:

AB245-AA2,15,5 “ Section 66m. 66.1105 (6m) (c) 8. of the statutes is amended to read:

AB245-AA2,15,8 66.1105 (6m) (c) 8. The value of new construction in the tax incremental district, less and the value of improvements removed from the tax incremental district.”.

AB245-AA2,15,12 52. Page 84, line 19: delete the material beginning with “department" and ending with “70.995," on line 20 and substitute “ department, using the valuation methods that it uses to assess property under s. 70.995 prescribed in s. 70.32 (1) and s. 70.34, 2021 stats.,”.

AB245-AA2,15,16 53. Page 90, line 19: before “After" insert “In addition, if the 1st class city has enacted an ordinance regarding the city's retirement system that requires an actuary to periodically reset the actuarial contribution rate, the 1st class city may not impose a tax under this section unless the city repeals the ordinance.".

AB245-AA2,15,18 54. Page 91, line 12: after “its" insert “sewerage district created under s. 200.23,".

AB245-AA2,15,19 55. Page 91, line 25: delete “previous" and substitute “first full calendar".

AB245-AA2,15,20 56. Page 107, line 5: after “public works," insert “courts,".

AB245-AA2,15,23 57. Page 107, line 9: delete “the sum of the following:" and substitute “10 percent of the amount received by the county in 2022 under s. 79.035 or the sum of the following, whichever is greater:".

AB245-AA2,16,1 58. Page 107, line 12: delete lines 12 to 14 and substitute:

AB245-AA2,16,3 “a. Determine the county's levy limit under s. 66.0602 as if the valuation factor was 2 percent in 2021.

AB245-AA2,16,5 b. Subtract from the amount determined under subd. 2. a. the county's base levy in 2021 adjusted only as described in s. 66.0602 (2) (b).”.

AB245-AA2,16,6 59. Page 107, line 16: delete “2024" and substitute “2022 under s. 79.035".

AB245-AA2,16,7 60. Page 108, line 3: after that line insert:

AB245-AA2,16,11 “(ag) In addition to the payment under par. (a), each county for which the quotient of the total amount received in 2024 under par. (a) and s. 79.036 divided by the county's population in 2022 is less than 10 shall receive an amount calculated as follows:

AB245-AA2,16,12 1. Multiply the county's population in 2022 by 10.

AB245-AA2,16,14 2. Subtract the total amount received by the county in 2024 under pars. (a) and s. 79.036 from the amount determined under subd. 1.

AB245-AA2,16,18 (ar) In addition to the payment under par. (a), each county for which the quotient of the amount received in 2024 under par. (a) divided by the amount received in 2024 under s. 79.036 is less than 5 shall receive an amount calculated as follows:

AB245-AA2,16,20 1. Divide the amount received by the county in 2024 under s. 79.036 by the amount received in 2024 under par. (a).

AB245-AA2,16,21 2. Divide the amount determined under subd. 1. by 169.943.

AB245-AA2,16,22 3. Multiply the amount determined under subd. 2. by $17,490,600.”.

AB245-AA2,16,23 61. Page 108, line 4: after “population" insert “in 2022".

AB245-AA2,16,24 62. Page 108, line 5: delete “10" and substitute “15".

AB245-AA2,17,1 63. Page 108, line 8: delete that line and substitute:

AB245-AA2,17,2 “2. Subtract the amount determined under subd. 1. from 16.813.”.

AB245-AA2,17,3 64. Page 108, line 14: delete “Ten" and substitute “Fifteen".

AB245-AA2,17,4 65. Page 108, line 17: delete that line and substitute: