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LRBs0043/1
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2023 - 2024 LEGISLATURE
SENATE SUBSTITUTE AMENDMENT 1,
TO SENATE BILL 2
April 24, 2023 - Offered by Senator Stroebel.
SB2-SSA1,2,12 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) and 79.096 (2)
4(a); to amend 26.03 (1m) (b) (intro.), 33.01 (9) (a), 33.01 (9) (am) 1. and 2., 33.01
5(9) (ar) 1., 33.01 (9) (b) 1., 60.85 (1) (h) 1. c., 60.85 (1) (o), 66.0435 (3) (c) 1. (intro.),
666.0435 (3) (g), 66.0435 (9), 66.1105 (2) (f) 1. c., 66.1105 (2) (i) 2., 66.1106 (1) (k),
770.02, 70.04 (1r), 70.05 (5) (a) 1., 70.10, 70.13 (1), 70.13 (2), 70.13 (3), 70.13 (7),
870.15 (2), 70.17 (1), 70.174, 70.18 (1), 70.18 (2), 70.19, 70.20, 70.21 (1), 70.21
9(1m) (intro.), 70.21 (2), 70.22 (1), 70.22 (2) (a), 70.27 (1), 70.27 (3) (a), 70.27 (4),
1070.27 (5), 70.27 (7) (b), 70.29, 70.30 (intro.), 70.34, 70.345, 70.35 (1), 70.35 (2),
1170.35 (3), 70.35 (4), 70.35 (5), 70.36 (1), 70.36 (2), 70.43 (2), 70.44 (1), 70.47 (7)
12(aa), 70.49 (2), 70.50, 70.52, 70.65 (2) (a) 2., 70.65 (2) (b) (intro.), 70.68 (1), 70.73
13(1) (b), 70.73 (1) (c), 70.73 (1) (d), 70.84, 70.855 (1) (intro.), 70.855 (1) (a), 70.855

1(1) (b), 70.995 (1) (a), 70.995 (4), 70.995 (5), 70.995 (7) (b), 70.995 (8) (b) 1., 70.995
2(12) (a), 71.07 (5n) (a) 5. a., 71.07 (5n) (a) 9. (intro.), 71.07 (5n) (a) 9. a., 71.07
3(5n) (d) 2., 71.07 (6e) (a) 5., 71.07 (9) (a) 3., 71.17 (2), 71.28 (5n) (a) 5. a., 71.28
4(5n) (a) 9. (intro.), 71.28 (5n) (a) 9. a., 71.28 (5n) (d) 2., 71.52 (7), 73.01 (5) (a),
576.02 (1), 76.03 (1), 76.07 (2), 76.07 (4g) (a) 10., 76.07 (4g) (a) 13., 76.125 (1),
676.24 (2) (a), 76.31, 76.82, 77.04 (1), 77.54 (20n) (d) 2., 77.54 (20n) (d) 3., 77.54
7(57d) (b) 1., 77.84 (1), 78.55 (1), 174.065 (3), 815.18 (3) (intro.) and 978.05 (6) (a);
8and to create 16.5185 (3), 60.85 (5) (j), 66.1105 (5) (j), 66.1106 (4) (e), 70.015,
970.111 (28), 70.17 (3), 70.995 (5n), 71.07 (5n) (a) 9. c., 71.28 (5n) (a) 9. c., 76.025
10(5), 76.074, 77.51 (12t) (a) to (c), 79.096 (1) (b), 79.096 (2) (a) 2., 79.096 (2) (c),
1179.096 (2) (d) and 706.05 (2m) (b) 3. of the statutes; relating to: eliminating the
12personal property tax.
Analysis by the Legislative Reference Bureau
Under current law, beginning with the property tax assessments as of January
1, 2018, machinery, tools, and patterns, not including those items used in
manufacturing, are exempt from the personal property tax. However, beginning in
2019, the state pays each taxing jurisdiction an amount equal to the property taxes
levied on those items of personal property for the property tax assessments as of
January 1, 2017.
Under the bill, beginning with the property tax assessments as of January 1,
2024, no items of personal property will be subject to the property tax.
Under current law, generally, public utilities, including railroad companies, are
subject to a license fee imposed by the state instead of being subject to local property
taxes. This bill creates a personal property tax exemption to the license fee for
railroad companies in order to comply with the requirements of the federal Railroad
Revitalization and Regulatory Reform Act.
The bill also makes a number of technical changes related to the repeal of the
personal property tax, such as providing a process whereby manufacturing

establishments located in this state that do not own real property in this state may
continue to claim the manufacturing income tax credit.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB2-SSA1,1 1Section 1 . 16.5185 (3) of the statutes is created to read:
SB2-SSA1,3,32 16.5185 (3) On December 30, 2025, and on each December 30 thereafter, the
3secretary shall transfer from the general fund to the transportation fund $8,000,000.
SB2-SSA1,2 4Section 2 . 26.03 (1m) (b) (intro.) of the statutes is amended to read:
SB2-SSA1,3,95 26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
6raw forest products on public lands, as defined in s. 70.13 (7), 2021 stats., to a person
7harvesting raw forest products for fuel wood for his or her home consumption, to a
8person harvesting for the purpose of clearing the land for agricultural use or to a
9person harvesting from the person's own land, any of the following:
SB2-SSA1,3 10Section 3 . 33.01 (9) (a) of the statutes is amended to read:
SB2-SSA1,3,1411 33.01 (9) (a) For the purpose of receiving notice under this chapter, a person
12whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
13(a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
14the previous year.
SB2-SSA1,4 15Section 4 . 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
SB2-SSA1,3,1816 33.01 (9) (am) 1. A person whose name appears as an owner of real property
17on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before
18the 3rd Monday in December of the previous year.
SB2-SSA1,4,219 2. The spouse of a person whose name appears as an owner of real property on
20the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the

13rd Monday in December of the previous year if the spouse is referred to on that tax
2roll.
SB2-SSA1,5 3Section 5 . 33.01 (9) (ar) 1. of the statutes is amended to read:
SB2-SSA1,4,64 33.01 (9) (ar) 1. The person's name appears as an owner of real property on the
5tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
6Monday in December of the previous year.
SB2-SSA1,6 7Section 6 . 33.01 (9) (b) 1. of the statutes is amended to read:
SB2-SSA1,4,108 33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
9roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
10Monday in December of the previous year; or
SB2-SSA1,7 11Section 7 . 60.85 (1) (f) of the statutes is repealed.
SB2-SSA1,8 12Section 8 . 60.85 (1) (h) 1. c. of the statutes is amended to read:
SB2-SSA1,4,1613 60.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
14resulting from the sale or lease as lessor by the town of real or personal property
15within a tax incremental district for consideration which is less than its cost to the
16town.
SB2-SSA1,9 17Section 9 . 60.85 (1) (o) of the statutes is amended to read:
SB2-SSA1,4,1918 60.85 (1) (o) “Taxable property" means all real and personal taxable property
19located in a tax incremental district.
SB2-SSA1,10 20Section 10. 60.85 (5) (j) of the statutes is created to read:
SB2-SSA1,5,221 60.85 (5) (j) Upon receiving a written application from the town clerk, in a form
22prescribed by the department of revenue, the department shall recalculate the base
23value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to
24remove the value of the personal property. A request received under this paragraph
25no later than October 31 is effective in the year following the year in which the

1request is made. A request received after October 31 is effective in the 2nd year
2following the year in which the request is made.
SB2-SSA1,11 3Section 11. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
SB2-SSA1,5,104 66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
5(b), each licensing authority shall collect from each unit occupying space or lots in a
6community in the licensing authority, except from recreational mobile homes as
7provided under par. (cm), from manufactured and mobile homes that constitute
8improvements to real property under s. 70.043 (1), from recreational vehicles as
9defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a
10monthly municipal permit fee computed as follows:
SB2-SSA1,12 11Section 12. 66.0435 (3) (g) of the statutes is amended to read:
SB2-SSA1,5,1412 66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall
13be treated as a default in payment of personal property tax and is subject to all
14procedures and penalties applicable under chs. 70 and 74.
SB2-SSA1,13 15Section 13. 66.0435 (9) of the statutes is amended to read:
SB2-SSA1,5,2516 66.0435 (9) Municipalities; monthly municipal permit fees on recreational
17mobile homes and recreational vehicles.
A licensing authority may assess monthly
18municipal permit fees at the rates under this section on recreational mobile homes
19and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile
20homes and recreational vehicles that are located in campgrounds licensed under s.
2197.67, recreational mobile homes that constitute improvements to real property
22under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are
23located on land where the principal residence of the owner of the recreational mobile
24home or recreational vehicle is located, regardless of whether the recreational mobile
25home or recreational vehicle is occupied during all or part of any calendar year.
SB2-SSA1,14
1Section 14. 66.1105 (2) (d) of the statutes is repealed.
SB2-SSA1,15 2Section 15 . 66.1105 (2) (f) 1. c. of the statutes is amended to read:
SB2-SSA1,6,53 66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
4resulting from the sale or lease as lessor by the city of real or personal property within
5a tax incremental district for consideration which is less than its cost to the city.
SB2-SSA1,16 6Section 16. 66.1105 (2) (i) 2. of the statutes is amended to read:
SB2-SSA1,6,117 66.1105 (2) (i) 2. For purposes of any agreement between the taxing jurisdiction
8and a developer regarding the tax incremental district entered into prior to April 5,
92018
the effective date of this subdivision .... [LRB inserts date], “tax increment”
10includes the amount that a taxing jurisdiction is obligated to attribute to a tax
11incremental district under s. 79.096 (3).
SB2-SSA1,17 12Section 17 . 66.1105 (5) (j) of the statutes is created to read:
SB2-SSA1,6,1913 66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
14form prescribed by the department of revenue, the department shall recalculate the
15base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)
16to remove the value of the personal property. A request received under this
17paragraph no later than October 31 is effective in the year following the year in which
18the request is made. A request received after October 31 is effective in the 2nd year
19following the year in which the request is made.
SB2-SSA1,18 20Section 18 . 66.1106 (1) (k) of the statutes is amended to read:
SB2-SSA1,6,2221 66.1106 (1) (k) “Taxable property" means all real and personal taxable property
22located in an environmental remediation tax incremental district.
SB2-SSA1,19 23Section 19. 66.1106 (4) (e) of the statutes is created to read:
SB2-SSA1,7,524 66.1106 (4) (e) Upon receiving a written application from the clerk of a political
25subdivision, in a form prescribed by the department of revenue, the department shall

1recalculate the base value of a tax incremental district affected by 2023 Wisconsin
2Act .... (this act) to remove the value of the personal property. A request received
3under this paragraph no later than October 31 is effective in the year following the
4year in which the request is made. A request received after October 31 is effective
5in the 2nd year following the year in which the request is made.
SB2-SSA1,20 6Section 20. 70.015 of the statutes is created to read:
SB2-SSA1,7,8 770.015 Sunset. Beginning with the property tax assessments as of January
81, 2024, no tax shall be levied under this chapter on personal property.
SB2-SSA1,21 9Section 21 . 70.02 of the statutes is amended to read:
SB2-SSA1,7,14 1070.02 Definition of general property. General property is all the taxable
11real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
12under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
13includes manufacturing property subject to s. 70.995, but assessment of that
14property shall be made according to s. 70.995.
SB2-SSA1,22 15Section 22. 70.04 (1r) of the statutes is amended to read:
SB2-SSA1,7,2116 70.04 (1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and
17lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at
18home or abroad; ferry boats, including the franchise for running the same; ice cut and
19stored for use, sale, or shipment; beginning May 1, 1974, and manufacturing
20machinery and equipment as defined in s. 70.11 (27), and entire property of
21companies defined in s. 76.28 (1), located entirely within one taxation district
.
SB2-SSA1,23 22Section 23 . 70.043 of the statutes is repealed.
SB2-SSA1,24 23Section 24 . 70.05 (5) (a) 1. of the statutes is amended to read:
SB2-SSA1,8,3
170.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
2the total values established under ss. s. 70.32 and 70.34, but excluding
3manufacturing property subject to assessment under s. 70.995.
SB2-SSA1,25 4Section 25. 70.10 of the statutes is amended to read:
SB2-SSA1,8,13 570.10 Assessment, when made, exemption. The assessor shall assess all
6real and personal taxable property as of the close of January 1 of each year. Except
7in cities of the 1st class and 2nd class cities that have a board of assessors under s.
870.075, the assessment shall be finally completed before the first Monday in April.
9All real property conveyed by condemnation or in any other manner to the state, any
10county, city, village or town by gift, purchase, tax deed or power of eminent domain
11before January 2 in such year shall not be included in the assessment. Assessment
12of manufacturing property subject to s. 70.995 shall be made according to that
13section.
SB2-SSA1,26 14Section 26 . 70.11 (42) of the statutes is repealed.
SB2-SSA1,27 15Section 27 . 70.111 (28) of the statutes is created to read:
SB2-SSA1,8,1916 70.111 (28) Business and manufacturing personal property. (a) Beginning
17with the property tax assessments applicable to the January 1, 2024, assessment
18year, personal property, as defined in s. 70.04, including steam and other vessels,
19furniture, and equipment.
SB2-SSA1,8,2020 (b) The exemption under par. (a) does not apply to the following:
SB2-SSA1,8,2121 1. Property assessed as real property under s. 70.17 (3).
SB2-SSA1,8,2222 2. Property subject to taxation under s. 76.025 (2).
SB2-SSA1,8,2523 (c) A taxing jurisdiction may include the most recent valuation of personal
24property described under par. (a) that is located in the taxing jurisdiction for
25purposes of complying with debt limitations applicable to the jurisdiction.
SB2-SSA1,28
1Section 28. 70.13 (1) of the statutes is amended to read:
SB2-SSA1,9,82 70.13 (1) All For assessments made before January 1, 2024, all personal
3property shall be assessed in the assessment district where the same is located or
4customarily kept except as otherwise specifically provided. Personal property in
5transit within the state on the first day of January shall be assessed in the district
6in which the same is intended to be kept or located, and personal property having no
7fixed location shall be assessed in the district where the owner or the person in charge
8or possession thereof resides, except as provided in sub. (5).
SB2-SSA1,29 9Section 29 . 70.13 (2) of the statutes is amended to read:
SB2-SSA1,9,1610 70.13 (2) Saw For assessments made before January 1, 2024, saw logs or timber
11in transit, which are to be sawed or manufactured in any mill in this state, shall be
12deemed located and shall be assessed in the district in which such mill is located.
13Saw logs or timber shall be deemed in transit when the same are being transported
14either by water or rail, but when such logs or timber are banked, decked, piled or
15otherwise temporarily stored for transportation in any district, they shall be deemed
16located, and shall be assessed in such district.
SB2-SSA1,30 17Section 30 . 70.13 (3) of the statutes is amended to read:
SB2-SSA1,9,2518 70.13 (3) On For assessments made before January 1, 2024, on or before the
19tenth day of January in each year the owner of logs or timber in transit shall furnish
20the assessor of the district in which the mill at which the logs or timber will be sawed
21or manufactured is located a verified statement of the amount, character and value
22of all the logs and timber in transit on the first day of January preceding, and the
23owner of the logs or timber shall furnish to the assessor of the district in which the
24logs and timber were located on the first day of January preceding, a like verified
25statement of the amount, character and value thereof. Any assessment made in

1accordance with the owner's statement shall be valid and binding on the owner
2notwithstanding any subsequent change as to the place where the same may be
3sawed or manufactured. If the owner of the logs or timber shall fail or refuse to
4furnish the statement herein provided for, or shall intentionally make a false
5statement, that owner shall be subject to the penalties prescribed by s. 70.36.
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