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2023 - 2024 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO ASSEMBLY BILL 245
May 17, 2023 - Offered by Representatives Neubauer, Haywood, Billings, C.
Anderson
, Andraca, Baldeh, Drake, Goyke, Joers, Palmeri and Stubbs.
AB245-ASA1,3,2 1An Act to repeal 60.85 (1) (f), 66.1105 (2) (d), 70.043, 70.11 (42), 70.47 (15), 70.53
2(1) (a), 71.07 (5n) (a) 5. d., 71.28 (5n) (a) 5. d., 76.07 (4g) (a) 11. and 12. and 76.69;
3to renumber 79.096 (1); to renumber and amend 77.51 (12t), 77.70, 79.02
4(3) (a) and 79.096 (2) (a); to amend 26.03 (1m) (b) (intro.), 33.01 (9) (a), 33.01
5(9) (am) 1. and 2., 33.01 (9) (ar) 1., 33.01 (9) (b) 1., 60.85 (1) (h) 1. c., 60.85 (1)
6(o), 66.0435 (3) (c) 1. (intro.), 66.0435 (3) (g), 66.0435 (9), 66.1105 (2) (f) 1. c.,
766.1105 (2) (i) 2., 66.1106 (1) (k), 70.02, 70.04 (1r), 70.05 (5) (a) 1., 70.10, 70.119
8(3) (c), 70.13 (1), 70.13 (2), 70.13 (3), 70.13 (7), 70.15 (2), 70.17 (1), 70.174, 70.18
9(1), 70.18 (2), 70.19, 70.20, 70.21 (1), 70.21 (1m) (intro.), 70.21 (2), 70.22 (1),
1070.22 (2) (a), 70.27 (1), 70.27 (3) (a), 70.27 (4), 70.27 (5), 70.27 (7) (b), 70.29, 70.30
11(intro.), 70.34, 70.345, 70.35 (1), 70.35 (2), 70.35 (3), 70.35 (4), 70.35 (5), 70.36
12(1), 70.36 (2), 70.43 (2), 70.44 (1), 70.47 (7) (aa), 70.49 (2), 70.50, 70.52, 70.65 (2)
13(a) 2., 70.65 (2) (b) (intro.), 70.68 (1), 70.73 (1) (b), 70.73 (1) (c), 70.73 (1) (d),

170.84, 70.855 (1) (intro.), 70.855 (1) (a), 70.855 (1) (b), 70.995 (1) (a), 70.995 (4),
270.995 (5), 70.995 (7) (b), 70.995 (8) (b) 1., 70.995 (12) (a), 71.07 (5n) (a) 5. a.,
371.07 (5n) (a) 9. (intro.), 71.07 (5n) (a) 9. a., 71.07 (5n) (d) 2., 71.07 (6e) (a) 5.,
471.07 (9) (a) 3., 71.17 (2), 71.28 (5n) (a) 5. a., 71.28 (5n) (a) 9. (intro.), 71.28 (5n)
5(a) 9. a., 71.28 (5n) (d) 2., 71.52 (7), 73.01 (5) (a), 76.02 (1), 76.03 (1), 76.07 (2),
676.07 (4g) (a) 10., 76.07 (4g) (a) 13., 76.125 (1), 76.24 (2) (a), 76.31, 76.82, chapter
777 (title), 77.04 (1), 77.54 (20n) (d) 2., 77.54 (20n) (d) 3., 77.54 (57d) (b) 1.,
8subchapter V (title) of chapter 77 [precedes 77.70], 77.71, 77.73 (2), (2m) and (3),
977.75, 77.76 (1), 77.76 (2), 77.76 (3), 77.76 (4), 77.77 (1) (a), 77.77 (1) (b), 77.77
10(3), 77.78, 77.84 (1), 78.55 (1), 79.015, 79.02 (2) (b), 79.05 (2) (c), 174.065 (3),
11256.15 (4m) (d), 256.15 (8) (b) 3., 815.18 (3) (intro.) and 978.05 (6) (a); to create
1216.5185 (3), 16.5186, 20.835 (1) (q), 25.17 (1) (jf), 25.491, 59.875 (4), 59.90, 60.85
13(5) (j), 62.625, 62.90, 66.0441, 66.1105 (5) (j), 66.1106 (4) (e), 70.015, 70.111 (28),
1470.17 (3), 70.995 (5n), 71.07 (5n) (a) 9. c., 71.28 (5n) (a) 9. c., 73.03 (77), 76.025
15(5), 76.074, 77.51 (12t) (a) to (c), 77.70 (2), 77.701, 77.76 (3r), 79.036, 79.096 (1)
16(b), 79.096 (2) (a) 2., 79.096 (2) (c), 79.096 (2) (d), 256.15 (1) (ij), 256.15 (4) (a)
174., 256.15 (8) (bm), 256.15 (8) (fm), 256.15 (10m) and 706.05 (2m) (b) 3. of the
18statutes; and to affect Laws of 1937, chapter 201, section 1 (4), Laws of 1937,
19chapter 201
, section 14A, Laws of 1937, chapter 201, section 21, Laws of 1937,
20chapter 396
, section 1 (3) (b), Laws of 1937, chapter 396, section 1 (4) (e) 2m.,
21Laws of 1937, chapter 396, section 15 (1) and Laws of 1937, chapter 396, section
2216A; relating to: county and municipal aid; imposing a city sales tax and an
23additional county sales tax; allowing newly hired city and county employees of
24certain city agencies and counties to be enrolled in the Wisconsin Retirement

1System; eliminating the personal property tax; exceptions to local levy limits;
2and making an appropriation.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB245-ASA1,1 3Section 1. 16.5185 (3) of the statutes is created to read:
AB245-ASA1,3,64 16.5185 (3) On December 30, 2024, and on each December 30 thereafter, the
5secretary shall transfer from the local government fund to the transportation fund
6$8,000,000.
AB245-ASA1,2 7Section 2 . 16.5186 of the statutes is created to read:
AB245-ASA1,3,10 816.5186 Transfers to the local government fund. Beginning in fiscal year
92024-25, in each fiscal year, the secretary shall transfer from the general fund to the
10local government fund the amount specified under s. 25.491.
AB245-ASA1,3 11Section 3. 20.835 (1) (q) of the statutes is created to read:
AB245-ASA1,3,1312 20.835 (1) (q) Supplemental county and municipal aid. From the local
13government fund, a sum sufficient to make the payments under s. 79.036.
AB245-ASA1,4 14Section 4 . 25.17 (1) (jf) of the statutes is created to read:
AB245-ASA1,3,1515 25.17 (1) (jf) Local government fund (s. 25.491);
AB245-ASA1,5 16Section 5 . 25.491 of the statutes is created to read:
AB245-ASA1,3,21 1725.491 Local government fund. (1) There is established a separate
18nonlapsible trust fund designated as the local government fund, to consist of an
19amount equal to 20 percent of the amount of revenues received from the taxes
20imposed under ss. 77.52 and 77.53 in each fiscal year, as specified under s. 20.005 (1),
21less the following amounts:
AB245-ASA1,3,2222 (a) The amount distributed under s. 79.01 (1).
AB245-ASA1,3,2323 (b) The amount distributed under s. 79.01 (2d).
AB245-ASA1,4,1
1(c) The amount distributed under s. 79.096.
AB245-ASA1,4,9 2(2) There is established in the local government fund a separate account that
3is designated the “supplemental county aid account” to make the payments to
4counties under s. 79.036. In fiscal year 2024-25, $68,000,000 shall be credited to this
5account. In fiscal year 2025-26, and in each fiscal year thereafter, an amount equal
6to the amount credited to this account in the previous fiscal year, increased by the
7percentage change in the amount of revenues received from the taxes imposed under
8ss. 77.52 and 77.53 from the previous fiscal year to the current fiscal year, as specified
9for that fiscal year under s. 20.005 (1) by the biennial budget act.
AB245-ASA1,4,18 10(3) There is established in the local government fund a separate account that
11is designated the “supplemental municipal aid account” to make the payments to
12municipalities under s. 79.036. In fiscal year 2024-25, $271,000,000 shall be
13credited to this account. In fiscal year 2025-26, and in each fiscal year thereafter,
14an amount equal to the amount credited to this account in the previous fiscal year,
15increased by the percentage change in the amount of revenues received from the
16taxes imposed under ss. 77.52 and 77.53 from the previous fiscal year to the current
17fiscal year, as specified for that fiscal year under s. 20.005 (1) by the biennial budget
18act.
AB245-ASA1,6 19Section 6 . 26.03 (1m) (b) (intro.) of the statutes is amended to read:
AB245-ASA1,4,2420 26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
21raw forest products on public lands, as defined in s. 70.13 (7), 2021 stats., to a person
22harvesting raw forest products for fuel wood for his or her home consumption, to a
23person harvesting for the purpose of clearing the land for agricultural use or to a
24person harvesting from the person's own land, any of the following:
AB245-ASA1,7 25Section 7 . 33.01 (9) (a) of the statutes is amended to read:
AB245-ASA1,5,4
133.01 (9) (a) For the purpose of receiving notice under this chapter, a person
2whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
3(a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
4the previous year.
AB245-ASA1,8 5Section 8 . 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
AB245-ASA1,5,86 33.01 (9) (am) 1. A person whose name appears as an owner of real property
7on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before
8the 3rd Monday in December of the previous year.
AB245-ASA1,5,129 2. The spouse of a person whose name appears as an owner of real property on
10the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the
113rd Monday in December of the previous year if the spouse is referred to on that tax
12roll.
AB245-ASA1,9 13Section 9 . 33.01 (9) (ar) 1. of the statutes is amended to read:
AB245-ASA1,5,1614 33.01 (9) (ar) 1. The person's name appears as an owner of real property on the
15tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
16Monday in December of the previous year.
AB245-ASA1,10 17Section 10 . 33.01 (9) (b) 1. of the statutes is amended to read:
AB245-ASA1,5,2018 33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
19roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
20Monday in December of the previous year; or
AB245-ASA1,11 21Section 11 . 59.875 (4) of the statutes is created to read:
AB245-ASA1,6,522 59.875 (4) Annual investment return assumptions. Notwithstanding any
23provision of law or actuarial rule, beginning on the date a county with a population
24of at least 750,000 elects to join the Wisconsin Retirement System under s. 40.21 (1),
25in any retirement system established under chapter 201, laws of 1937, the required

1annual employer contribution shall be calculated using an annual investment return
2assumption that is the same as or less than the annual investment return
3assumption used by the Wisconsin Retirement System. The investment return
4assumptions in this subsection shall supersede any investment return assumption
5adopted by the county retirement system's actuary or county retirement board.
AB245-ASA1,12 6Section 12. 59.90 of the statutes is created to read:
AB245-ASA1,6,8 759.90 Provisions applicable to certain counties with special sales tax
8authority.
All of the following apply to a county in which a 1st class city is located:
AB245-ASA1,6,9 9(1) With regard to the budget of the county, all of the following apply:
AB245-ASA1,6,1410 (a) The total amount of budgeted expenditures related to cultural or
11entertainment matters or involving partnerships with nonprofit groups may not be
12greater than 5 percent of the total amount of budgeted expenditures for the budget
13period. This paragraph does not apply to any expenditure of a county for parks,
14including zoos, or for health or transit services.
AB245-ASA1,6,1915 (b) When each department of the county submits estimated revenues and
16expenditures for the ensuing budget period, it shall also provide a proposal to reduce
17the department's expenditures for the ensuing fiscal period by an amount equal to
18a total of 5 percent of the department's base level for its budget for the current fiscal
19period.
AB245-ASA1,6,22 20(2) The county shall prepare a report on changes to its compensation plan that
21are necessary and desirable to make the county competitive in the market for
22correctional workers at a sustainable level of funding.
AB245-ASA1,7,2 23(3) The county shall identify all buildings that the county has authority to sell
24and that are not being used by the county and prepare a plan for the use or sale of

1these buildings. The county shall submit that plan to the joint committee on finance
2in the manner provided under s. 13.172 (2).
AB245-ASA1,13 3Section 13 . 60.85 (1) (f) of the statutes is repealed.
AB245-ASA1,14 4Section 14 . 60.85 (1) (h) 1. c. of the statutes is amended to read:
AB245-ASA1,7,85 60.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
6resulting from the sale or lease as lessor by the town of real or personal property
7within a tax incremental district for consideration which is less than its cost to the
8town.
AB245-ASA1,15 9Section 15 . 60.85 (1) (o) of the statutes is amended to read:
AB245-ASA1,7,1110 60.85 (1) (o) “Taxable property" means all real and personal taxable property
11located in a tax incremental district.
AB245-ASA1,16 12Section 16. 60.85 (5) (j) of the statutes is created to read:
AB245-ASA1,7,1913 60.85 (5) (j) Upon receiving a written application from the town clerk, in a form
14prescribed by the department of revenue, the department shall recalculate the base
15value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to
16remove the value of the personal property. A request received under this paragraph
17no later than October 31 is effective in the year following the year in which the
18request is made. A request received after October 31 is effective in the 2nd year
19following the year in which the request is made.
AB245-ASA1,17 20Section 17 . 62.625 of the statutes is created to read:
AB245-ASA1,8,4 2162.625 Annual investment return assumptions. Notwithstanding any
22provision of law or actuarial rule, beginning on the date a 1st class city elects to join
23the Wisconsin Retirement System under s. 40.21 (1), in any retirement system
24established under chapter 396, laws of 1937, the required annual employer
25contribution shall be calculated using an annual investment return assumption that

1is the same as or less than the annual investment return assumption used by the
2Wisconsin Retirement System. The investment return assumptions in this section
3shall supersede any investment return assumption adopted by the city retirement
4system's actuary or city retirement board.
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.
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