This is the preview version of the Wisconsin State Legislature site.
Please see http://docs.legis.wisconsin.gov for the production version.
AB245-ASA1,18 5Section 18. 62.90 of the statutes is created to read:
AB245-ASA1,8,7 662.90 Provisions applicable to certain cities with special sales tax
7authority.
All of the following apply to a 1st class city:
AB245-ASA1,8,8 8(1) With regard to the budget of the 1st class city, all of the following apply:
AB245-ASA1,8,139 (a) The total amount of budgeted expenditures related to cultural or
10entertainment matters or involving partnerships with nonprofit groups, other than
11a charter school authorized by the common council of the city of Milwaukee under
12s. 118.40, may not be greater than 5 percent of the total amount of budgeted
13expenditures for the budget period.
AB245-ASA1,8,1814 (b) When each department of the 1st class city prepares an estimate of the
15department's needs for the ensuing fiscal period, it shall also provide a proposal to
16reduce the department's budget for the ensuing fiscal period by an amount equal to
17a total of 5 percent of the department's base level for its budget for the current fiscal
18period.
AB245-ASA1,8,21 19(2) The 1st class city shall obtain an independent audit of its office of violence
20prevention and shall submit the results of that audit to the legislature in the manner
21provided under s. 13.172 (2).
AB245-ASA1,8,25 22(3) The 1st class city shall identify all buildings that the 1st class city has the
23authority to sell and that are not being used by the 1st class city and prepare a plan
24for the use or sale of these buildings. The city shall submit that plan to the joint
25committee on finance in the manner provided under s. 13.172 (2).
AB245-ASA1,19
1Section 19. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
AB245-ASA1,9,82 66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
3(b), each licensing authority shall collect from each unit occupying space or lots in a
4community in the licensing authority, except from recreational mobile homes as
5provided under par. (cm), from manufactured and mobile homes that constitute
6improvements to real property under s. 70.043 (1), from recreational vehicles as
7defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a
8monthly municipal permit fee computed as follows:
AB245-ASA1,20 9Section 20. 66.0435 (3) (g) of the statutes is amended to read:
AB245-ASA1,9,1210 66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall
11be treated as a default in payment of personal property tax and is subject to all
12procedures and penalties applicable under chs. 70 and 74.
AB245-ASA1,21 13Section 21. 66.0435 (9) of the statutes is amended to read:
AB245-ASA1,9,2314 66.0435 (9) Municipalities; monthly municipal permit fees on recreational
15mobile homes and recreational vehicles.
A licensing authority may assess monthly
16municipal permit fees at the rates under this section on recreational mobile homes
17and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile
18homes and recreational vehicles that are located in campgrounds licensed under s.
1997.67, recreational mobile homes that constitute improvements to real property
20under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are
21located on land where the principal residence of the owner of the recreational mobile
22home or recreational vehicle is located, regardless of whether the recreational mobile
23home or recreational vehicle is occupied during all or part of any calendar year.
AB245-ASA1,22 24Section 22 . 66.0441 of the statutes is created to read:
AB245-ASA1,10,4
166.0441 Quarries extracting certain nonmetallic minerals. (1)
2Construction. (a) Nothing in this section may be construed to affect the authority
3of a political subdivision to regulate land use for a purpose other than quarry
4operations.
AB245-ASA1,10,85 (b) Subject to pars. (c) and (d), nothing in this section may be construed to
6exempt a quarry from a regulation of general applicability placed by a political
7subdivision that applies to other property in the political subdivision that is not a
8quarry unless the regulation is inconsistent with this section.
AB245-ASA1,10,149 (c) Nothing in this section may be construed to exempt a quarry from the
10application, outside of a nonmetallic mining licensing permit, of a requirement
11imposed by a political subdivision under ch. 349, a regulation of general applicability
12placed by a political subdivision that regulates access to property from roads for
13which the political subdivision is the maintaining authority, or a restriction on the
14use of roads for which the political subdivision is the maintaining authority.
AB245-ASA1,10,1715 (d) Nothing in this section may be construed to exempt a quarry from a
16restriction placed by a political subdivision regulating a nonconforming use under
17s. 59.69 (10), 60.61 (5), or 62.23 (7).
AB245-ASA1,10,18 18(2) Definitions. In this section:
AB245-ASA1,10,2019 (a) “Active quarry” means a quarry that has operated during the preceding
2012-month period.
AB245-ASA1,10,2321 (am) “Conditional use permit” means a form of approval, including a special
22exception or other special zoning permission, granted by a political subdivision
23pursuant to a zoning ordinance for the operation of a quarry.
AB245-ASA1,11,3
1(b) “Nonmetallic mining licensing ordinance” means an ordinance that is
2enacted by a political subdivision specifically regulating the operation of a quarry
3and that is not enacted pursuant to zoning authority.
AB245-ASA1,11,64 (c) “Nonmetallic mining licensing permit” means a form of approval that is
5granted by a political subdivision pursuant to a nonmetallic mining licensing
6ordinance and that is specifically related to the operation of a quarry.
AB245-ASA1,11,87 (d) “Permit” means a form of approval granted by a political subdivision for the
8operation of a quarry.
AB245-ASA1,11,99 (e) “Political subdivision” means a city, village, town, or county.
AB245-ASA1,11,1210 (f) “Public works project” means a federal, state, county, or municipal project
11that involves the construction, maintenance, or repair of a public transportation
12facility or other public infrastructure and in which nonmetallic minerals are used.
AB245-ASA1,11,1613 (g) “Quarry” means the surface area from which nonmetallic minerals,
14including soil, clay, sand, gravel, and construction aggregate, that are used primarily
15for a public works project or a private construction or transportation project are
16extracted and processed.
AB245-ASA1,11,1917 (h) “Quarry operations” means the extraction and processing of minerals at a
18quarry and all related activities, including blasting, vehicle and equipment access
19to the quarry, and loading and hauling of material to and from the quarry.
AB245-ASA1,11,23 20(2m) Effective dates of certain ordinances. For purposes of sub. (3) (a) 3.,
21the date on which a town or county enacts a zoning ordinance that requires a
22conditional use permit for a quarry operator to conduct quarry operations is the date
23the ordinance becomes effective, except as follows:
AB245-ASA1,12,924 (a) If a town that previously did not have a general zoning ordinance enacts a
25general zoning ordinance requiring a conditional use permit to conduct quarry

1operations and the town ceases to be covered by a county general zoning ordinance
2that required a conditional use permit to conduct quarry operations, a conditional
3use permit for a quarry in effect at the time of the transition from county zoning to
4town zoning shall continue in effect and the conditional use permit shall be treated
5as if it was originally issued by the town. For purposes of a conditional use permit
6subject to this paragraph, the date of the adoption of the town ordinance shall be
7deemed to be the date the conditional use permit was issued by the county but only
8with respect to requirements that were included in the county ordinance on the date
9the conditional use permit was issued and that were adopted in the town ordinance.
AB245-ASA1,12,2110 (b) If a town that has a general zoning ordinance requiring a conditional use
11permit to conduct quarry operations repeals its zoning ordinance and becomes
12subject to a county general zoning ordinance under s. 59.69 (5) (c) and the county
13zoning ordinance requires a conditional use permit to conduct quarry operations, a
14conditional use permit for a quarry in effect at the time of the transition from town
15zoning to county zoning shall continue in effect and the conditional use permit shall
16be treated as if it was originally issued by the county. For purposes of a conditional
17use permit subject to this paragraph, the date of the adoption of the county ordinance
18shall be deemed to be the date the conditional use permit was issued by the town but
19only with respect to requirements that were included in the town ordinance on the
20date the conditional use permit was issued and that were adopted in the county
21ordinance.
AB245-ASA1,13,2 22(3) Limitations on local regulation. (a) Permits. 1. In this paragraph,
23“substantial evidence” means facts and information, other than merely personal
24preference or speculation, directly pertaining to the requirements that an applicant

1must meet to obtain a nonmetallic mining licensing permit and that a reasonable
2person would accept in support of a conclusion.
AB245-ASA1,13,63 2. Consistent with the requirements and limitations in this subsection, except
4as provided in subd. 3., a political subdivision may require a quarry operator to
5obtain a conditional use permit or nonmetallic mining licensing permit to conduct
6quarry operations.
AB245-ASA1,13,197 3. A political subdivision may not require a quarry operator of an active quarry
8to obtain a conditional use permit or nonmetallic mining licensing permit to conduct
9quarry operations unless prior to the establishment of quarry operations the political
10subdivision enacts an ordinance that requires the permit. A political subdivision
11that requires a quarry operator to obtain a nonmetallic mining licensing permit
12under this subdivision may not impose a requirement in the nonmetallic mining
13licensing permit pertaining to any matter regulated by an applicable zoning
14ordinance or addressed through conditions imposed or agreed to in a previously
15issued and effective conditional use permit. Any requirement imposed in a
16nonmetallic mining licensing permit shall be related to the purpose of the ordinance
17requiring the nonmetallic mining licensing permit and shall be based on substantial
18evidence. The duration of a nonmetallic mining licensing permit may not be shorter
19than 5 years.
AB245-ASA1,14,320 (b) Applicability of local limit. If a political subdivision enacts a nonmetallic
21mining licensing ordinance requirement regulating the operation of a quarry that
22was not in effect when quarry operations began at an active quarry, the ordinance
23requirement does not apply to that quarry or to land that is contiguous to the land
24on which the quarry is located, if the contiguous land has remained continuously
25under common ownership, leasehold, or control with land on which the quarry is

1located from the time the ordinance was enacted; can be shown to have been intended
2for quarry operations prior to the enactment of the ordinance; and is located in the
3same political subdivision.
AB245-ASA1,14,74 (c) Hours of operation. A political subdivision may not limit the times,
5including days of the week, that quarry operations may occur if the materials
6produced by the quarry will be used in a public works project that requires
7construction work to be performed during the night or an emergency repair.
AB245-ASA1,14,128 (d) Blasting. 1. In this paragraph, “affected area” means an area within a
9certain radius of a blasting site that may be affected by a blasting operation, as
10determined using a formula established by the department of safety and professional
11services by rule that takes into account a scaled-distance factor and the weight of
12explosives to be used.
AB245-ASA1,14,1413 2. Except as provided under subds. 3. and 4. and s. 101.02 (7y), a political
14subdivision may not limit blasting at a quarry.
AB245-ASA1,14,1615 3. A political subdivision may require the operator of a quarry to do any of the
16following:
AB245-ASA1,14,1917 a. Before beginning a blasting operation at the quarry, provide notice of the
18blasting operation to each political subdivision in which any part of the quarry is
19located and to owners of dwellings or other structures within the affected area.
AB245-ASA1,14,2220 b. Before beginning a blasting operation at the quarry, cause a 3rd party to
21conduct a building survey of any dwellings or other structures within the affected
22area.
AB245-ASA1,14,2423 c. Before beginning a blasting operation at the quarry, cause a 3rd party to
24conduct a survey of and test any wells within the affected area.
AB245-ASA1,15,2
1d. Provide evidence of insurance to each political subdivision in which any part
2of the quarry is located.
AB245-ASA1,15,43 e. Provide copies of blasting logs to each political subdivision in which any part
4of the quarry is located.
AB245-ASA1,15,65 f. Provide maps of the affected area to each political subdivision in which any
6part of the quarry is located.
AB245-ASA1,15,87 g. Provide copies of any reports submitted to the department of safety and
8professional services relating to blasting at the quarry.
AB245-ASA1,15,149 4. A political subdivision may suspend a permit for a violation of the
10requirements under s. 101.15 relating to blasting and rules promulgated by the
11department of safety and professional services under s. 101.15 (2) (e) relating to
12blasting only if the department of safety and professional services determines that
13a violation of the requirements or rules has occurred and only for the duration of the
14violation as determined by the department of safety and professional services.
AB245-ASA1,15,1815 5. Nothing in this section exempts a quarry operator from applicable
16limitations on the time of day during which blasting activities may be conducted that
17are imposed by rules promulgated by the department of safety and professional
18services.
AB245-ASA1,15,2119 (e) Quarry permit requirements. 1. A political subdivision may not add a
20condition to a permit during the duration of the permit unless the permit holder
21consents.
AB245-ASA1,16,222 2. If a political subdivision requires a quarry to comply with another political
23subdivision's ordinance as a condition for obtaining a permit, the political
24subdivision that grants the permit may not require the quarry operator to comply

1with a provision of the other political subdivision's ordinance that is enacted after the
2permit is granted and while the permit is in effect.
AB245-ASA1,16,63 3. a. A town may not require, as a condition for granting a permit to a quarry
4operator, that the quarry operator satisfy a condition that a county requires in order
5to grant a permit that is imposed by a county ordinance enacted after the county
6grants a permit to the quarry operator.
AB245-ASA1,16,107 b. A county may not require, as a condition for granting a permit to a quarry
8operator, that the quarry operator satisfy a condition that a town requires in order
9to grant a permit that is imposed by a town ordinance enacted after the town grants
10a permit to the quarry operator.
AB245-ASA1,23 11Section 23 . 66.1105 (2) (d) of the statutes is repealed.
AB245-ASA1,24 12Section 24 . 66.1105 (2) (f) 1. c. of the statutes is amended to read:
AB245-ASA1,16,1513 66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
14resulting from the sale or lease as lessor by the city of real or personal property within
15a tax incremental district for consideration which is less than its cost to the city.
AB245-ASA1,25 16Section 25. 66.1105 (2) (i) 2. of the statutes is amended to read:
AB245-ASA1,16,2117 66.1105 (2) (i) 2. For purposes of any agreement between the taxing jurisdiction
18and a developer regarding the tax incremental district entered into prior to April 5,
192018
the effective date of this subdivision .... [LRB inserts date], “tax increment”
20includes the amount that a taxing jurisdiction is obligated to attribute to a tax
21incremental district under s. 79.096 (3).
AB245-ASA1,26 22Section 26 . 66.1105 (5) (j) of the statutes is created to read:
AB245-ASA1,17,423 66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
24form prescribed by the department of revenue, the department shall recalculate the
25base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)

1to remove the value of the personal property. A request received under this
2paragraph no later than October 31 is effective in the year following the year in which
3the request is made. A request received after October 31 is effective in the 2nd year
4following the year in which the request is made.
AB245-ASA1,27 5Section 27 . 66.1106 (1) (k) of the statutes is amended to read:
AB245-ASA1,17,76 66.1106 (1) (k) “Taxable property" means all real and personal taxable property
7located in an environmental remediation tax incremental district.
AB245-ASA1,28 8Section 28. 66.1106 (4) (e) of the statutes is created to read:
AB245-ASA1,17,159 66.1106 (4) (e) Upon receiving a written application from the clerk of a political
10subdivision, in a form prescribed by the department of revenue, the department shall
11recalculate the base value of a tax incremental district affected by 2023 Wisconsin
12Act .... (this act) to remove the value of the personal property. A request received
13under this paragraph no later than October 31 is effective in the year following the
14year in which the request is made. A request received after October 31 is effective
15in the 2nd year following the year in which the request is made.
AB245-ASA1,29 16Section 29. 70.015 of the statutes is created to read:
AB245-ASA1,17,18 1770.015 Sunset. Beginning with the property tax assessments as of January
181, 2024, no tax shall be levied under this chapter on personal property.
AB245-ASA1,30 19Section 30 . 70.02 of the statutes is amended to read:
AB245-ASA1,17,24 2070.02 Definition of general property. General property is all the taxable
21real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
22under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
23includes manufacturing property subject to s. 70.995, but assessment of that
24property shall be made according to s. 70.995.
AB245-ASA1,31 25Section 31. 70.04 (1r) of the statutes is amended to read:
AB245-ASA1,18,6
170.04 (1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and
2lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at
3home or abroad; ferry boats, including the franchise for running the same; ice cut and
4stored for use, sale, or shipment; beginning May 1, 1974, and manufacturing
5machinery and equipment as defined in s. 70.11 (27), and entire property of
6companies defined in s. 76.28 (1), located entirely within one taxation district
.
AB245-ASA1,32 7Section 32 . 70.043 of the statutes is repealed.
AB245-ASA1,33 8Section 33 . 70.05 (5) (a) 1. of the statutes is amended to read:
AB245-ASA1,18,119 70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
10the total values established under ss. s. 70.32 and 70.34, but excluding
11manufacturing property subject to assessment under s. 70.995.
AB245-ASA1,34 12Section 34. 70.10 of the statutes is amended to read:
AB245-ASA1,18,21 1370.10 Assessment, when made, exemption. The assessor shall assess all
14real and personal taxable property as of the close of January 1 of each year. Except
15in cities of the 1st class and 2nd class cities that have a board of assessors under s.
1670.075, the assessment shall be finally completed before the first Monday in April.
17All real property conveyed by condemnation or in any other manner to the state, any
18county, city, village or town by gift, purchase, tax deed or power of eminent domain
19before January 2 in such year shall not be included in the assessment. Assessment
20of manufacturing property subject to s. 70.995 shall be made according to that
21section.
AB245-ASA1,35 22Section 35 . 70.11 (42) of the statutes is repealed.
AB245-ASA1,36 23Section 36 . 70.111 (28) of the statutes is created to read:
AB245-ASA1,19,224 70.111 (28) Business and manufacturing personal property. (a) Beginning
25with the property tax assessments applicable to the January 1, 2024, assessment

1year, personal property, as defined in s. 70.04, including steam and other vessels,
2furniture, and equipment.
AB245-ASA1,19,33 (b) The exemption under par. (a) does not apply to the following:
AB245-ASA1,19,44 1. Property assessed as real property under s. 70.17 (3).
AB245-ASA1,19,55 2. Property subject to taxation under s. 76.025 (2).
AB245-ASA1,19,86 (c) A taxing jurisdiction may include the most recent valuation of personal
7property described under par. (a) that is located in the taxing jurisdiction for
8purposes of complying with debt limitations applicable to the jurisdiction.
AB245-ASA1,37 9Section 37. 70.119 (3) (c) of the statutes is amended to read:
AB245-ASA1,19,1310 70.119 (3) (c) “Municipality" means cities, villages, towns, counties, and
11metropolitan sewerage districts with general taxing authority, except that for
12distributions after December 31, 2023, “municipality” does not include counties and
13metropolitan sewerage districts
.
AB245-ASA1,38 14Section 38 . 70.13 (1) of the statutes is amended to read:
AB245-ASA1,19,2115 70.13 (1) All For assessments made before January 1, 2024, all personal
16property shall be assessed in the assessment district where the same is located or
17customarily kept except as otherwise specifically provided. Personal property in
18transit within the state on the first day of January shall be assessed in the district
19in which the same is intended to be kept or located, and personal property having no
20fixed location shall be assessed in the district where the owner or the person in charge
21or possession thereof resides, except as provided in sub. (5).
AB245-ASA1,39 22Section 39 . 70.13 (2) of the statutes is amended to read:
AB245-ASA1,20,423 70.13 (2) Saw For assessments made before January 1, 2024, saw logs or timber
24in transit, which are to be sawed or manufactured in any mill in this state, shall be
25deemed located and shall be assessed in the district in which such mill is located.

1Saw logs or timber shall be deemed in transit when the same are being transported
2either by water or rail, but when such logs or timber are banked, decked, piled or
3otherwise temporarily stored for transportation in any district, they shall be deemed
4located, and shall be assessed in such district.
AB245-ASA1,40 5Section 40 . 70.13 (3) of the statutes is amended to read:
AB245-ASA1,20,186 70.13 (3) On For assessments made before January 1, 2024, on or before the
7tenth day of January in each year the owner of logs or timber in transit shall furnish
8the assessor of the district in which the mill at which the logs or timber will be sawed
9or manufactured is located a verified statement of the amount, character and value
10of all the logs and timber in transit on the first day of January preceding, and the
11owner of the logs or timber shall furnish to the assessor of the district in which the
12logs and timber were located on the first day of January preceding, a like verified
13statement of the amount, character and value thereof. Any assessment made in
14accordance with the owner's statement shall be valid and binding on the owner
15notwithstanding any subsequent change as to the place where the same may be
16sawed or manufactured. If the owner of the logs or timber shall fail or refuse to
17furnish the statement herein provided for, or shall intentionally make a false
18statement, that owner shall be subject to the penalties prescribed by s. 70.36.
Loading...
Loading...