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AB245-AA2,12,821 66.0602 (3) (ds) If For a tax incremental district created before January 1, 2025,
22if
the department of revenue recertifies the tax incremental base of a tax incremental
23district as a result of the district's subtraction of territory under s. 66.1105 (4) (h) 2.,
24the levy limit otherwise applicable under this section shall be adjusted in the first
25levy year in which the subtracted territory is not part of the value increment. In that

1year, the political subdivision in which the district is located shall increase the levy
2limit otherwise applicable by an amount equal to the political subdivision's
3maximum allowable levy for the immediately preceding year, multiplied by a
4percentage equal to 50 percent of the amount determined by dividing the value
5increment of the tax incremental district's territory that was subtracted, calculated
6for the previous year, by the political subdivision's equalized value, exclusive of any
7tax incremental district value increments, for the previous year, all as determined
8by the department of revenue.
AB245-AA2,53t 9Section 53t. 66.0602 (3) (dv) of the statutes is created to read:
AB245-AA2,12,2210 66.0602 (3) (dv) For a tax incremental district created after December 31, 2024,
11if the department of revenue recertifies the tax incremental base of a tax incremental
12district as a result of the district's subtraction of territory under s. 66.1105 (4) (h) 2.,
13the levy limit otherwise applicable under this section shall be adjusted in the first
14levy year in which the subtracted territory is not part of the value increment. In that
15year, the political subdivision in which the district is located shall increase the levy
16limit otherwise applicable by an amount equal to the political subdivision's
17maximum allowable levy for the immediately preceding year, multiplied by a
18percentage equal to 10 percent of the amount determined by dividing the equalized
19value increase, calculated as provided in par. (dq) 2., attributable to the territory that
20was subtracted, calculated for the previous year, by the political subdivision's
21equalized value, exclusive of any tax incremental district value increments, for the
22previous year, all as determined by the department of revenue.”.
AB245-AA2,12,23 2336. Page 39, line 3: delete “2".
AB245-AA2,12,24 2437. Page 39, line 4: delete “have" and substitute “has".
AB245-AA2,13,1
138. Page 39, line 5: delete lines 5 to 13 and substitute:
AB245-AA2,13,3 2“a. Moneys raised by tax levy by the city, village, or town and expended for
3employment costs of law enforcement officers, as defined in s. 165.85 (2) (c).
AB245-AA2,13,64 b. The percentage of the total moneys raised by tax levy by the city, village, or
5town that is expended for employment costs of law enforcement officers, as defined
6in s. 165.85 (2) (c).
AB245-AA2,13,137 c. The number of full-time equivalent law enforcement officers, as defined in
8s. 165.85 (2) (c), employed by or assigned to the city, village, or town, not including
9officers whose positions are funded by grants received from the state or federal
10government. The person in charge of providing law enforcement service for the city,
11village, or town may use any reasonable method of estimating the average number
12of full-time equivalent law enforcement officers employed by or assigned to the city,
13village, or town for the year, but may consider only positions that are actually filled.”.
AB245-AA2,13,15 1439. Page 39, line 16: after “capital expenditures" insert “or expenditures of
15grant moneys received from the state or federal government".
AB245-AA2,14,3 1640. Page 39, line 19: after “subdivision" insert “, not including fire fighters and
17emergency medical services personnel whose positions are funded by grants received
18from the state or federal government. For volunteer fire and emergency medical
19services, those volunteer fire fighters and emergency medical services personnel who
20responded to at least 40 percent of calls to which volunteer fire protective or
21emergency medical services responded may be counted as full-time equivalent
22volunteer fire fighters and emergency medical services personnel under this subd.
232. b. The person in charge of providing fire protective and emergency medical
24services for the political subdivision may use any reasonable method of estimating

1the average number of full-time equivalent fire fighters and emergency medical
2services personnel employed by or assigned to the political subdivision for the year,
3but may consider only positions that are actually filled.".
AB245-AA2,14,5 441. Page 40, line 1: delete “If" and substitute “Except for a political
5subdivision that made a certification under subds. 2. to 4., if".
AB245-AA2,14,6 642. Page 40, line 8: delete lines 8 to 18 and substitute:
AB245-AA2,14,12 7“2. A political subdivision that has consolidated its law enforcement services
8or fire protective or emergency medical services with another political subdivision
9or entered into a contract with a private entity to provide fire protective or emergency
10medical services may provide a certified statement to that effect in lieu of
11certification under par. (b) 1. or 2. This subdivision applies only to the year following
12consolidation or entry into a contract.”.
AB245-AA2,14,13 1343. Page 40, line 19: after “has" insert “newly".
AB245-AA2,14,14 1444. Page 40, line 20: delete “and" and substitute “or".
AB245-AA2,14,15 1545. Page 40, line 20: delete “within".
AB245-AA2,14,16 1646. Page 40, line 21: delete “the previous 2 years".
AB245-AA2,14,18 1747. Page 40, line 22: after “2." insert “This subdivision applies only to the year
18following establishment of the agency.".
AB245-AA2,14,19 1948. Page 40, line 23: before “town" insert “city, village, or".
AB245-AA2,14,20 2049. Page 40, line 24: before “town" insert “city, village, or".
AB245-AA2,14,21 2150. Page 42, line 9: after that line insert:
AB245-AA2,14,22 22 Section 65m. 66.1105 (4m) (b) 2m. of the statutes is created to read:
AB245-AA2,15,3
166.1105 (4m) (b) 2m. For a tax incremental district created after December 31,
22024, at the time of approval under subd. 2., the board shall establish the year of
3expected termination of the tax incremental district.”.
AB245-AA2,15,4 451. Page 42, line 17: after that line insert:
AB245-AA2,15,5 5 Section 66m. 66.1105 (6m) (c) 8. of the statutes is amended to read:
AB245-AA2,15,86 66.1105 (6m) (c) 8. The value of new construction in the tax incremental
7district, less and the value of improvements removed from the tax incremental
8district.”.
AB245-AA2,15,12 952. Page 84, line 19: delete the material beginning with “department" and
10ending with “70.995," on line 20 and substitute “ department, using the valuation
11methods that it uses to assess property under s. 70.995 prescribed in s. 70.32 (1) and
12s. 70.34, 2021 stats.
,”.
AB245-AA2,15,16 1353. Page 90, line 19: before “After" insert “In addition, if the 1st class city has
14enacted an ordinance regarding the city's retirement system that requires an
15actuary to periodically reset the actuarial contribution rate, the 1st class city may
16not impose a tax under this section unless the city repeals the ordinance.".
AB245-AA2,15,18 1754. Page 91, line 12: after “its" insert “sewerage district created under s.
18200.23,".
AB245-AA2,15,19 1955. Page 91, line 25: delete “previous" and substitute “first full calendar".
AB245-AA2,15,20 2056. Page 107, line 5: after “public works," insert “courts,".
AB245-AA2,15,23 2157. Page 107, line 9: delete “the sum of the following:" and substitute “10
22percent of the amount received by the county in 2022 under s. 79.035 or the sum of
23the following, whichever is greater:".
AB245-AA2,16,1
158. Page 107, line 12: delete lines 12 to 14 and substitute:
AB245-AA2,16,3 2“a. Determine the county's levy limit under s. 66.0602 as if the valuation factor
3was 2 percent in 2021.
AB245-AA2,16,54 b. Subtract from the amount determined under subd. 2. a. the county's base
5levy in 2021 adjusted only as described in s. 66.0602 (2) (b).”.
AB245-AA2,16,6 659. Page 107, line 16: delete “2024" and substitute “2022 under s. 79.035".
AB245-AA2,16,7 760. Page 108, line 3: after that line insert:
AB245-AA2,16,11 8“(ag) In addition to the payment under par. (a), each county for which the
9quotient of the total amount received in 2024 under par. (a) and s. 79.036 divided by
10the county's population in 2022 is less than 10 shall receive an amount calculated as
11follows:
AB245-AA2,16,1212 1. Multiply the county's population in 2022 by 10.
AB245-AA2,16,1413 2. Subtract the total amount received by the county in 2024 under pars. (a) and
14s. 79.036 from the amount determined under subd. 1.
AB245-AA2,16,1815 (ar) In addition to the payment under par. (a), each county for which the
16quotient of the amount received in 2024 under par. (a) divided by the amount
17received in 2024 under s. 79.036 is less than 5 shall receive an amount calculated as
18follows:
AB245-AA2,16,2019 1. Divide the amount received by the county in 2024 under s. 79.036 by the
20amount received in 2024 under par. (a).
AB245-AA2,16,2121 2. Divide the amount determined under subd. 1. by 169.943.
AB245-AA2,16,2222 3. Multiply the amount determined under subd. 2. by $17,490,600.”.
AB245-AA2,16,23 2361. Page 108, line 4: after “population" insert “in 2022".
AB245-AA2,16,24 2462. Page 108, line 5: delete “10" and substitute “15".
AB245-AA2,17,1
163. Page 108, line 8: delete that line and substitute:
AB245-AA2,17,2 2“2. Subtract the amount determined under subd. 1. from 16.813.”.
AB245-AA2,17,3 364. Page 108, line 14: delete “Ten" and substitute “Fifteen".
AB245-AA2,17,4 465. Page 108, line 17: delete that line and substitute:
AB245-AA2,17,5 5“b. Subtract the amount determined under subd. 1. a. from 14.5.”.
AB245-AA2,17,6 666. Page 109, line 1: after “30,000" insert “and less than 110,000,".
AB245-AA2,17,7 767. Page 109, line 2: delete “10" and substitute “15".
AB245-AA2,17,8 868. Page 109, line 6: delete that line and substitute:
AB245-AA2,17,9 9“2. Subtract the amount determined under subd. 1. from 14.5.”.
AB245-AA2,17,10 1069. Page 109, line 9: after that line insert:
AB245-AA2,17,13 11“(e) In addition to the payment under par. (d), each city, village, and town with
12a population in 2022 of at least 30,000 and not more than 50,000 shall receive an
13amount calculated as follows:
AB245-AA2,17,1614 1. Divide the population of the city, village, or town in 2022 by the sum of the
15population in 2022 of all cities, villages, and towns with a population in 2022 of at
16least 30,000 and not more than 50,000.
AB245-AA2,17,1717 2. Multiply the amount determined under subd. 1. by $5,000,000.
AB245-AA2,17,2118 (f) Each city, village, and town with a population in 2022 of 110,000 or more
19shall receive an amount equal to 10 percent of the amount received by the city,
20village, or town in 2024 under s. 79.036 or the amount calculated as follows,
21whichever is greater:
AB245-AA2,17,2222 1. Multiply the population of the city, village, or town in 2022 by 0.00001659.
AB245-AA2,17,2323 2. Subtract the amount determined under subd. 1. from 14.5.
AB245-AA2,18,2
13. Multiply the population of the city, village, or town in 2022 by the amount
2determined under subd. 2.
AB245-AA2,18,33 4. Add the amount determined under subd. 3. to 25,700.”.
AB245-AA2,18,4 470. Page 110, line 10: after that line insert:
AB245-AA2,18,6 5“am. The agreement or contract is entered into no earlier than the date
6identified in the notice under 2023 Wisconsin Act .... (this act), section 244 (1).”.
AB245-AA2,18,8 771. Page 116, line 10: after “1m.," insert “revenues generated from a tax
8imposed under s. 77.701,
".
AB245-AA2,18,10 972. Page 116, line 22: after “1m.," insert “revenues generated from a tax
10imposed under s. 77.701,
".
AB245-AA2,18,11 1173. Page 117, line 10: after that line insert:
AB245-AA2,18,12 12 Section 217m. 79.05 (4) of the statutes is created to read:
AB245-AA2,18,1513 79.05 (4) Notwithstanding subs. (2) and (3), in 2025, each municipality shall
14receive a payment under this section that is equal to the amount of the payment
15received by the municipality under this section in 2024.”.
AB245-AA2,18,16 1674. Page 119, line 11: after that line insert:
AB245-AA2,18,17 17 Section 219n. 111.70 (4) (mc) 7. of the statutes is created to read:
AB245-AA2,18,2418 111.70 (4) (mc) 7. In any municipality with a retirement system established
19under chapter 201 or 396, laws of 1937, any terms of such a retirement system,
20including, but not limited to, the costs, payments, contributions, benefits, or design,
21including all impacts or effects that any changes made to the retirement system
22might have upon the wages, hours, or conditions of employment, with any bargaining
23unit composed of public safety employees or any employees treated as public safety
24employees under par. (bn).”.
AB245-AA2,19,1
175. Page 120, line 21: delete lines 21 and 22 and substitute:
AB245-AA2,19,2 2“1. The incident occurred during one of the following:
AB245-AA2,19,33 a. School hours.
AB245-AA2,19,44 b. A school-sanctioned event that occurred before or after school hours.
AB245-AA2,19,55 c. The transportation of pupils to or from school.”.
AB245-AA2,19,6 676. Page 123, line 4: delete “14" and substitute “30".
AB245-AA2,19,8 777. Page 123, line 5: delete that line and substitute “intended to apply
8approves one extension of the order, not to”.
AB245-AA2,19,9 978. Page 123, line 6: delete “14" and substitute “30".
AB245-AA2,19,12 1079. Page 123, line 6: after “days." insert “A mandate to close more than one
11business as provided under this subsection may not distinguish between essential
12and nonessential businesses.".
AB245-AA2,19,20 1380. Page 126, line 20: delete the material beginning with “was never" and
14ending with “statutes" on page 127, line 7, and substitute “was not an active employe
15of the county on December 31 of the year that an ordinance goes into effect under s.
1677.70 (2) (a) of the statutes and is hired by the county after December 31 of the year
17that an ordinance goes into effect under s. 77.70 (2) (a) of the statutes with respect
18to the position to which the person is hired after that date, irrespective of whether
19the person was previously an employe of the county. Such a person may not accrue
20any further service under the retirement system of the county
”.
AB245-AA2,20,2 2181. Page 128, line 18: delete the material beginning with “make" and ending
22with “system." on line 19 and substitute “ , except as required for compliance with

1federal law, increase or in any way enhance the benefits for employees who remain
2in the retirement system.
”.
AB245-AA2,20,9 382. Page 129, line 8: delete the material beginning with “who" and ending
4with “statutes" on line 12 and substitute “and who are hired by the city or city agency
5after December 31 of the year that an ordinance goes into effect under s. 77.701 (1)
6of the statutes, were not active employes of the city or a city agency on that date, with
7respect to the position to which the person is hired after that date, irrespective of
8whether the person was previously an employe of the city or a city agency. Such a
9person may not accrue any further service under the retirement system of the city”.
AB245-AA2,20,13 1083. Page 130, line 6: delete the material beginning with “make" and ending
11with “system." on line 7 and substitute “ , except as required for compliance with
12federal law, increase or in any way enhance the benefits for employees who remain
13in the retirement system.
”.
AB245-AA2,20,15 1484. Page 131, line 3: before “59.875" insert “13.94 (1) (w) and (1s) (c) 1s., 40.02
15(48) (b) 5., 40.21 (7) (b),".
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