Amendment ASA1-AB245

AB245-ASA1,18 Section 18. 62.90 of the statutes is created to read:

AB245-ASA1,8,7 62.90 Provisions applicable to certain cities with special sales tax authority. All of the following apply to a 1st class city:

AB245-ASA1,8,8 (1) With regard to the budget of the 1st class city, all of the following apply:

AB245-ASA1,8,13 (a) The total amount of budgeted expenditures related to cultural or entertainment matters or involving partnerships with nonprofit groups, other than a charter school authorized by the common council of the city of Milwaukee under s. 118.40, may not be greater than 5 percent of the total amount of budgeted expenditures for the budget period.

AB245-ASA1,8,18 (b) When each department of the 1st class city prepares an estimate of the department's needs for the ensuing fiscal period, it shall also provide a proposal to reduce the department's budget for the ensuing fiscal period by an amount equal to a total of 5 percent of the department's base level for its budget for the current fiscal period.

AB245-ASA1,8,21 (2) The 1st class city shall obtain an independent audit of its office of violence prevention and shall submit the results of that audit to the legislature in the manner provided under s. 13.172 (2).

AB245-ASA1,8,25 (3) The 1st class city shall identify all buildings that the 1st class city has the authority to sell and that are not being used by the 1st class city and prepare a plan for the use or sale of these buildings. The city shall submit that plan to the joint committee on finance in the manner provided under s. 13.172 (2).

AB245-ASA1,19 Section 19. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:

AB245-ASA1,9,8 66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and (b), each licensing authority shall collect from each unit occupying space or lots in a community in the licensing authority, except from recreational mobile homes as provided under par. (cm), from manufactured and mobile homes that constitute improvements to real property under s. 70.043 (1), from recreational vehicles as defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a monthly municipal permit fee computed as follows:

AB245-ASA1,20 Section 20. 66.0435 (3) (g) of the statutes is amended to read:

AB245-ASA1,9,12 66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall be treated as a default in payment of personal property tax and is subject to all procedures and penalties applicable under chs. 70 and 74.

AB245-ASA1,21 Section 21. 66.0435 (9) of the statutes is amended to read:

AB245-ASA1,9,23 66.0435 (9) Municipalities; monthly municipal permit fees on recreational mobile homes and recreational vehicles. A licensing authority may assess monthly municipal permit fees at the rates under this section on recreational mobile homes and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile homes and recreational vehicles that are located in campgrounds licensed under s. 97.67, recreational mobile homes that constitute improvements to real property under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are located on land where the principal residence of the owner of the recreational mobile home or recreational vehicle is located, regardless of whether the recreational mobile home or recreational vehicle is occupied during all or part of any calendar year.

AB245-ASA1,22 Section 22 . 66.0441 of the statutes is created to read:

AB245-ASA1,10,4 66.0441 Quarries extracting certain nonmetallic minerals. (1) Construction. (a) Nothing in this section may be construed to affect the authority of a political subdivision to regulate land use for a purpose other than quarry operations.

AB245-ASA1,10,8 (b) Subject to pars. (c) and (d), nothing in this section may be construed to exempt a quarry from a regulation of general applicability placed by a political subdivision that applies to other property in the political subdivision that is not a quarry unless the regulation is inconsistent with this section.

AB245-ASA1,10,14 (c) Nothing in this section may be construed to exempt a quarry from the application, outside of a nonmetallic mining licensing permit, of a requirement imposed by a political subdivision under ch. 349, a regulation of general applicability placed by a political subdivision that regulates access to property from roads for which the political subdivision is the maintaining authority, or a restriction on the use of roads for which the political subdivision is the maintaining authority.

AB245-ASA1,10,17 (d) Nothing in this section may be construed to exempt a quarry from a restriction placed by a political subdivision regulating a nonconforming use under s. 59.69 (10), 60.61 (5), or 62.23 (7).

AB245-ASA1,10,18 (2) Definitions. In this section:

AB245-ASA1,10,20 (a) “Active quarry” means a quarry that has operated during the preceding 12-month period.

AB245-ASA1,10,23 (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-ASA1,11,3 (b) “Nonmetallic mining licensing ordinance” means an ordinance that is enacted by a political subdivision specifically regulating the operation of a quarry and that is not enacted pursuant to zoning authority.

AB245-ASA1,11,6 (c) “Nonmetallic mining licensing permit” means a form of approval that is granted by a political subdivision pursuant to a nonmetallic mining licensing ordinance and that is specifically related to the operation of a quarry.

AB245-ASA1,11,8 (d) “Permit” means a form of approval granted by a political subdivision for the operation of a quarry.

AB245-ASA1,11,9 (e) “Political subdivision” means a city, village, town, or county.

AB245-ASA1,11,12 (f) “Public works project” means a federal, state, county, or municipal project that involves the construction, maintenance, or repair of a public transportation facility or other public infrastructure and in which nonmetallic minerals are used.

AB245-ASA1,11,16 (g) “Quarry” means the surface area from which nonmetallic minerals, including soil, clay, sand, gravel, and construction aggregate, that are used primarily for a public works project or a private construction or transportation project are extracted and processed.

AB245-ASA1,11,19 (h) “Quarry operations” means the extraction and processing of minerals at a quarry and all related activities, including blasting, vehicle and equipment access to the quarry, and loading and hauling of material to and from the quarry.

AB245-ASA1,11,23 (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-ASA1,12,9 (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-ASA1,12,21 (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-ASA1,13,2 (3) Limitations on local regulation. (a) Permits. 1. In this paragraph, “substantial evidence” means facts and information, other than merely personal preference or speculation, directly pertaining to the requirements that an applicant must meet to obtain a nonmetallic mining licensing permit and that a reasonable person would accept in support of a conclusion.

AB245-ASA1,13,6 2. Consistent with the requirements and limitations in this subsection, except as provided in subd. 3., a political subdivision may require a quarry operator to obtain a conditional use permit or nonmetallic mining licensing permit to conduct quarry operations.

AB245-ASA1,13,19 3. A political subdivision may not require a quarry operator of an active quarry to obtain a conditional use permit or nonmetallic mining licensing permit to conduct quarry operations unless prior to the establishment of quarry operations the political subdivision enacts an ordinance that requires the permit. A political subdivision that requires a quarry operator to obtain a nonmetallic mining licensing permit under this subdivision may not impose a requirement in the nonmetallic mining licensing permit pertaining to any matter regulated by an applicable zoning ordinance or addressed through conditions imposed or agreed to in a previously issued and effective conditional use permit. Any requirement imposed in a nonmetallic mining licensing permit shall be related to the purpose of the ordinance requiring the nonmetallic mining licensing permit and shall be based on substantial evidence. The duration of a nonmetallic mining licensing permit may not be shorter than 5 years.

AB245-ASA1,14,3 (b) Applicability of local limit. If a political subdivision enacts a nonmetallic mining licensing ordinance requirement regulating the operation of a quarry that was not in effect when quarry operations began at an active quarry, the ordinance requirement does not apply to that quarry or to land that is contiguous to the land on which the quarry is located, if the contiguous land has remained continuously under common ownership, leasehold, or control with land on which the quarry is located from the time the ordinance was enacted; can be shown to have been intended for quarry operations prior to the enactment of the ordinance; and is located in the same political subdivision.

AB245-ASA1,14,7 (c) Hours of operation. A political subdivision may not limit the times, including days of the week, that quarry operations may occur if the materials produced by the quarry will be used in a public works project that requires construction work to be performed during the night or an emergency repair.

AB245-ASA1,14,12 (d) Blasting. 1. In this paragraph, “affected area” means an area within a certain radius of a blasting site that may be affected by a blasting operation, as determined using a formula established by the department of safety and professional services by rule that takes into account a scaled-distance factor and the weight of explosives to be used.

AB245-ASA1,14,14 2. Except as provided under subds. 3. and 4. and s. 101.02 (7y), a political subdivision may not limit blasting at a quarry.

AB245-ASA1,14,16 3. A political subdivision may require the operator of a quarry to do any of the following:

AB245-ASA1,14,19 a. Before beginning a blasting operation at the quarry, provide notice of the blasting operation to each political subdivision in which any part of the quarry is located and to owners of dwellings or other structures within the affected area.

AB245-ASA1,14,22 b. Before beginning a blasting operation at the quarry, cause a 3rd party to conduct a building survey of any dwellings or other structures within the affected area.

AB245-ASA1,14,24 c. Before beginning a blasting operation at the quarry, cause a 3rd party to conduct a survey of and test any wells within the affected area.

AB245-ASA1,15,2 d. Provide evidence of insurance to each political subdivision in which any part of the quarry is located.

AB245-ASA1,15,4 e. Provide copies of blasting logs to each political subdivision in which any part of the quarry is located.

AB245-ASA1,15,6 f. Provide maps of the affected area to each political subdivision in which any part of the quarry is located.

AB245-ASA1,15,8 g. Provide copies of any reports submitted to the department of safety and professional services relating to blasting at the quarry.

AB245-ASA1,15,14 4. A political subdivision may suspend a permit for a violation of the requirements under s. 101.15 relating to blasting and rules promulgated by the department of safety and professional services under s. 101.15 (2) (e) relating to blasting only if the department of safety and professional services determines that a violation of the requirements or rules has occurred and only for the duration of the violation as determined by the department of safety and professional services.

AB245-ASA1,15,18 5. Nothing in this section exempts a quarry operator from applicable limitations on the time of day during which blasting activities may be conducted that are imposed by rules promulgated by the department of safety and professional services.

AB245-ASA1,15,21 (e) Quarry permit requirements. 1. A political subdivision may not add a condition to a permit during the duration of the permit unless the permit holder consents.

AB245-ASA1,16,2 2. If a political subdivision requires a quarry to comply with another political subdivision's ordinance as a condition for obtaining a permit, the political subdivision that grants the permit may not require the quarry operator to comply with a provision of the other political subdivision's ordinance that is enacted after the permit is granted and while the permit is in effect.

AB245-ASA1,16,6 3. a. A town may not require, as a condition for granting a permit to a quarry operator, that the quarry operator satisfy a condition that a county requires in order to grant a permit that is imposed by a county ordinance enacted after the county grants a permit to the quarry operator.

AB245-ASA1,16,10 b. A county may not require, as a condition for granting a permit to a quarry operator, that the quarry operator satisfy a condition that a town requires in order to grant a permit that is imposed by a town ordinance enacted after the town grants a permit to the quarry operator.

AB245-ASA1,23 Section 23 . 66.1105 (2) (d) of the statutes is repealed.

AB245-ASA1,24 Section 24 . 66.1105 (2) (f) 1. c. of the statutes is amended to read:

AB245-ASA1,16,15 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.

AB245-ASA1,25 Section 25. 66.1105 (2) (i) 2. of the statutes is amended to read:

AB245-ASA1,16,21 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).

AB245-ASA1,26 Section 26 . 66.1105 (5) (j) of the statutes is created to read:

AB245-ASA1,17,4 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.

AB245-ASA1,27 Section 27 . 66.1106 (1) (k) of the statutes is amended to read:

AB245-ASA1,17,7 66.1106 (1) (k) “Taxable property" means all real and personal taxable property located in an environmental remediation tax incremental district.

AB245-ASA1,28 Section 28. 66.1106 (4) (e) of the statutes is created to read:

AB245-ASA1,17,15 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.

AB245-ASA1,29 Section 29. 70.015 of the statutes is created to read:

AB245-ASA1,17,18 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.

AB245-ASA1,30 Section 30 . 70.02 of the statutes is amended to read:

AB245-ASA1,17,24 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.

AB245-ASA1,31 Section 31. 70.04 (1r) of the statutes is amended to read:

AB245-ASA1,18,6 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.

AB245-ASA1,32 Section 32 . 70.043 of the statutes is repealed.

AB245-ASA1,33 Section 33 . 70.05 (5) (a) 1. of the statutes is amended to read:

AB245-ASA1,18,11 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.

AB245-ASA1,34 Section 34. 70.10 of the statutes is amended to read:

AB245-ASA1,18,21 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.

AB245-ASA1,35 Section 35 . 70.11 (42) of the statutes is repealed.

AB245-ASA1,36 Section 36 . 70.111 (28) of the statutes is created to read:

AB245-ASA1,19,2 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.

AB245-ASA1,19,3 (b) The exemption under par. (a) does not apply to the following:

AB245-ASA1,19,4 1. Property assessed as real property under s. 70.17 (3).

AB245-ASA1,19,5 2. Property subject to taxation under s. 76.025 (2).

AB245-ASA1,19,8 (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.

AB245-ASA1,37 Section 37. 70.119 (3) (c) of the statutes is amended to read:

AB245-ASA1,19,13 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.

AB245-ASA1,38 Section 38 . 70.13 (1) of the statutes is amended to read:

AB245-ASA1,19,21 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).

AB245-ASA1,39 Section 39 . 70.13 (2) of the statutes is amended to read:

AB245-ASA1,20,4 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.

AB245-ASA1,40 Section 40 . 70.13 (3) of the statutes is amended to read:

AB245-ASA1,20,18 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.