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Note: This Section clarifies that an exception for purposes of determining the base
amount for a levy limit continues to apply in 2018 and in each year thereafter. The
exception provides that the base amount may not include any amount used to pay
unreimbursed expenses for a state of emergency declared by the governor. This Section
also deletes unnecessary, duplicative language.
SB803,11 6Section 11. 66.0602 (2) (c) of the statutes is created to read:
SB803,7,97 66.0602 (2) (c) The limit under this section shall be reduced by the amount of
8the payment under s. 79.096 in the following year, as determined by the department
9of revenue.
Note: This Section provides that the levy limit is reduced by the amount of the
personal property aid payment.
SB803,12 10Section 12. 66.0602 (3) (dm) of the statutes is amended to read:
SB803,7,2111 66.0602 (3) (dm) If the department of revenue does not certify a value
12increment for a tax incremental district for the current year as a result of the
13district's termination, the levy increase limit otherwise applicable under this section
14in the current year to the political subdivision in which the district is located is
15increased by an amount equal to the political subdivision's maximum allowable levy
16for the immediately preceding year
base amount under sub. (2), multiplied by a
17percentage equal to 50 percent of the amount determined by dividing the value
18increment of the terminated tax incremental district, calculated for the previous
19year, by the political subdivision's equalized value, exclusive of any tax incremental
20district value increments, for the previous year, all as determined by the department
21of revenue.

Note: This Section provides that the actual adjusted levy, rather than the
maximum allowable levy, for the preceding year is used to calculate the allowable
increase in the levy limit when a tax incremental district is terminated.
SB803,13 1Section 13. 66.0602 (3) (ds) of the statutes is amended to read:
SB803,8,132 66.0602 (3) (ds) If the department of revenue recertifies the tax incremental
3base of a tax incremental district as a result of the district's subtraction of territory
4under s. 66.1105 (4) (h) 2., the levy limit otherwise applicable under this section shall
5be adjusted in the first levy year in which the subtracted territory is not part of the
6value increment. In that year, the political subdivision in which the district is located
7shall increase the levy limit otherwise applicable by an amount equal to the political
8subdivision's maximum allowable levy for the immediately preceding year base
9amount under sub. (2)
, multiplied by a percentage equal to 50 percent of the amount
10determined by dividing the value increment of the tax incremental district's territory
11that was subtracted, calculated for the previous year, by the political subdivision's
12equalized value, exclusive of any tax incremental district value increments, for the
13previous year, all as determined by the department of revenue.
Note: This Section provides that the actual adjusted levy, rather than the
maximum allowable levy, for the preceding year is used to calculate the allowable
increase in the levy limit when territory is subtracted from a tax incremental district.
SB803,14 14Section 14 . 66.1105 (2) (f) 1. (intro.) of the statutes is amended to read:
SB803,9,1115 66.1105 (2) (f) 1. (intro.) “Project costs" mean any expenditures made or
16estimated to be made or monetary obligations incurred or estimated to be incurred
17by the city which are listed in a project plan as costs of public works or improvements
18within a tax incremental district or, to the extent provided in this subd. 1. (intro.) or
19subds. 1. k., 1. m., and 1. n., or sub. (20) (c), without the district, plus any incidental
20costs, diminished by any income, special assessments, or other revenues, including
21user fees or charges, other than tax increments, received or reasonably expected to

1be received by the city in connection with the implementation of the plan. For any
2tax incremental district for which a project plan is approved on or after July 31, 1981,
3only a proportionate share of the costs permitted under this subdivision may be
4included as project costs to the extent that they benefit the tax incremental district,
5except that expenditures made or estimated to be made or monetary obligations
6incurred or estimated to be incurred by a 1st class city, to fund parking facilities
7ancillary to and within one mile from public entertainment facilities, including a
8sports and entertainment arena, shall be considered to benefit any tax incremental
9district located in whole or in part within a one-mile radius of such parking facilities.
10To the extent the costs benefit the municipality outside the tax incremental district,
11a proportionate share of the cost is not a project cost. “Project costs" include:
SB803,15 12Section 15. 66.1105 (2) (f) 1. m. of the statutes is repealed.
Note: This Section repeals a statute relating to project costs for a one-half mile
radius of a tax incremental district in the city of Kenosha. Sections 14 and 19 delete a
cross-reference to this statute. Section 17 deletes language that is obsolete after the
repeal of the statute in this Section.
SB803,16 13Section 16. 66.1105 (2) (f) 1. n. of the statutes is amended to read:
SB803,9,1714 66.1105 (2) (f) 1. n. With regard to a tax incremental district that is located
15anywhere other than a city to which sub. (6) (d) applies, and subject
Subject to sub.
16(4m) (d), project costs incurred for territory that is located within a one-half mile
17radius of the district's boundaries and within the city that created the district.
SB803,17 18Section 17. 66.1105 (6) (am) 2. e. of the statutes is repealed.
Note: This Section repeals an exception for a tax incremental district in the
village of Denmark.
SB803,18 19Section 18. 66.1105 (6) (am) 2. f. of the statutes is repealed.
Note: This Section repeals an exception for a tax incremental district in the city
of Marinette.
SB803,19 20Section 19 . 66.1105 (18) (c) 2. of the statutes is amended to read:
SB803,10,3
166.1105 (18) (c) 2. Notwithstanding the provisions under sub. (2) (f) 1. k., m.,
2and n., a multijurisdictional tax incremental district may not incur project costs for
3any area that is outside of the district's boundaries.
SB803,20 4Section 20. 70.05 (4n) of the statutes is amended to read:
SB803,10,95 70.05 (4n) If a taxation district assessor is requesting to view the interior of a
6residence, the assessor shall provide written notice information to the property
7owner of the property owner's rights regarding the inspection of the interior of the
8owner's residence. The notice information shall be in substantially the following
9form:
SB803,10,1010 PROPERTY OWNER RIGHTS
SB803,10,1911 You have the right to refuse entry into your residence pursuant to section 70.05
12(4m) of the Wisconsin statutes. Entry to view your property is prohibited unless
13voluntarily authorized by you. Pursuant to section 70.05 (4m) of the Wisconsin
14statutes, you have the right to refuse a visual inspection of the interior of your
15residence and your refusal to allow an interior inspection of your residence will not
16be used as the sole reason for increasing your property tax assessment. Refusing
17entry to your residence also does not prohibit you from objecting to your assessment
18pursuant to section 70.47 (7) of the Wisconsin statutes. Please indicate your consent
19or refusal to allow an interior visual inspection of your residence.
Note: This Section requires an assessor to provide written “information,” rather
than written “notice,” to a property owner of the owner's rights regarding the inspection
of the interior of the owner's residence.
SB803,21 20Section 21 . 70.11 (42) of the statutes is repealed.
Note: Sections 22 and 130 to 131 transfer the contents of the hub facility
exemption from ch. 70, Stats. (which relates to general property taxes) to ch. 76, Stats.
(which relates to special property taxes).
SB803,22 21Section 22. 70.48 of the statutes is amended to read:
SB803,11,20
170.48 Assessor to attend board of review. The assessor or the assessor's
2authorized representative shall attend without order or subpoena all hearings before
3the board of review and under oath submit to examination and fully disclose to the
4board such information as the assessor may have touching the assessment and any
5other matters pertinent to the inquiry being made. All part-time assessors shall
6receive the same compensation for such attendance as is allowed to the members of
7the board but no county assessor or member of a county assessor's staff shall receive
8any compensation other than that person's regular salary for attendance at a board
9of review. The clerk shall make all corrections to the assessment roll ordered by the
10board of review, including all changes in the valuation of real property. When any
11valuation of real property is changed, the clerk shall enter the valuation fixed by the
12board in red ink in the proper class above the figures of the assessor, and the figures
13of the assessor shall be crossed out with red ink
and enter a note of the valuation of
14the assessor and the change to that valuation made by the board
. The clerk shall also
15enter upon the assessment roll, in the proper place, the names of all persons found
16liable to taxation on personal property by the board of review, setting opposite such
17names respectively the aggregate valuation of such property as determined by the
18assessor, after deducting exemptions and making such corrections as the board has
19ordered. All changes in valuation of personal property made by the board of review
20shall be made in the same manner as changes in real estate.
Note: This Section requires a clerk, when any valuation of real property is
changed, to enter a note of the valuation made by the assessor and the change to a
valuation made by the board of review.
SB803,23 21Section 23 . 71.05 (6) (a) 1. (title) of the statutes is created to read:
SB803,11,2222 71.05 (6) (a) 1. (title) `Interest.'
Note: Sections 23 to 25 , 27, 28 , 30, 32 to 37, 39 , 40, and 43 to 49 create titles for
subdivisions relating to additions for individual income tax.
SB803,24
1Section 24. 71.05 (6) (a) 2. (title) of the statutes is created to read:
SB803,12,22 71.05 (6) (a) 2. (title) `Losses.'
SB803,25 3Section 25 . 71.05 (6) (a) 3. (title) of the statutes is created to read:
SB803,12,44 71.05 (6) (a) 3. (title) `Pre-1965 capital loss carry-over.'
SB803,26 5Section 26. 71.05 (6) (a) 4. of the statutes is repealed.
Note: This Section repeals, from the list of additions for individual income tax,
the amount of any lump sum distribution for employee benefit plans under the internal
revenue code.
SB803,27 6Section 27 . 71.05 (6) (a) 5. (title) of the statutes is created to read:
SB803,12,77 71.05 (6) (a) 5. (title) `Pre-1975 capital loss carry-over.'
SB803,28 8Section 28 . 71.05 (6) (a) 6. (title) of the statutes is created to read:
SB803,12,99 71.05 (6) (a) 6. (title) `Pre-1979 accumulated earnings and profits.'
SB803,29 10Section 29. 71.05 (6) (a) 7. of the statutes is repealed.
Note: This Section repeals, from the list of additions for individual income tax,
any amount deducted under the internal revenue code for charitable contributions by
individuals who do not itemize deductions.
SB803,30 11Section 30 . 71.05 (6) (a) 8. (title) of the statutes is created to read:
SB803,12,1212 71.05 (6) (a) 8. (title) `Nonresident entertainer.'
SB803,31 13Section 31. 71.05 (6) (a) 9. of the statutes is repealed.
Note: This Section repeals, from the list of additions for individual income tax,
any amount excluded from adjusted gross income for gain on the sale of property by a
trust under the internal revenue code.
SB803,32 14Section 32 . 71.05 (6) (a) 10. (title) of the statutes is created to read:
SB803,12,1515 71.05 (6) (a) 10. (title) `Farm losses.'
SB803,33 16Section 33. 71.05 (6) (a) 12. (title) of the statutes is created to read:
SB803,12,1717 71.05 (6) (a) 12. (title) `Early withdrawal of savings penalty.'
SB803,34 18Section 34. 71.05 (6) (a) 13. (title) of the statutes is created to read:
SB803,12,1919 71.05 (6) (a) 13. (title) `Taxes of fiduciary.'
SB803,35 20Section 35. 71.05 (6) (a) 14. (title) of the statutes is created to read:
SB803,13,1
171.05 (6) (a) 14. (title) `Accumulated earnings and profits.'
SB803,36 2Section 36. 71.05 (6) (a) 15. (title) of the statutes is created to read:
SB803,13,33 71.05 (6) (a) 15. (title) `Credits of pass-through entities.'
SB803,37 4Section 37 . 71.05 (6) (a) 16. (title) of the statutes is created to read:
SB803,13,55 71.05 (6) (a) 16. (title) `Marital property exchange.'
SB803,38 6Section 38. 71.05 (6) (a) 17. of the statutes is repealed.
Note: This Section repeals, from the list of additions for individual income tax,
the amount received for the farmland tax relief credit or farmland preservation credit,
or both, that is not included in the federal adjusted gross income.
SB803,39 7Section 39 . 71.05 (6) (a) 18. (title) of the statutes is created to read:
SB803,13,88 71.05 (6) (a) 18. (title) `Moving expense deduction.'
SB803,40 9Section 40 . 71.05 (6) (a) 20. (title) of the statutes is created to read:
SB803,13,1010 71.05 (6) (a) 20. (title) `Excess distribution.'
SB803,41 11Section 41 . 71.05 (6) (a) 21. of the statutes is repealed.
Note: Sections 41 and 42 repeal statutes that are obsolete because they apply to
taxable years that begin before January 1, 2009.
SB803,42 12Section 42 . 71.05 (6) (a) 22. of the statutes is repealed.
SB803,43 13Section 43 . 71.05 (6) (a) 23. (title) of the statutes is created to read:
SB803,13,1414 71.05 (6) (a) 23. (title) `Unlawful discrimination claim deduction.'
SB803,44 15Section 44. 71.05 (6) (a) 24. (title) of the statutes is created to read:
SB803,13,1616 71.05 (6) (a) 24. (title) `Related entities.'
SB803,45 17Section 45. 71.05 (6) (a) 25. (title) of the statutes is created to read:
SB803,13,1818 71.05 (6) (a) 25. (title) `Manufacturing and agriculture credit.'
SB803,46 19Section 46. 71.05 (6) (a) 26. (title) of the statutes is created to read:
SB803,13,2020 71.05 (6) (a) 26. (title) `College savings account distributions.'
SB803,47 21Section 47. 71.05 (6) (a) 27. (title) of the statutes is created to read:
SB803,13,2222 71.05 (6) (a) 27. (title) `ABLE account distributions.'
SB803,48
1Section 48. 71.05 (6) (a) 28. (title) of the statutes is created to read:
SB803,14,22 71.05 (6) (a) 28. (title) `ABLE account terminations.'
SB803,49 3Section 49 . 71.05 (6) (a) 29. (title) of the statutes is created to read:
SB803,14,44 71.05 (6) (a) 29. (title) `Business moving expense deduction.'
SB803,50 5Section 50 . 71.05 (6) (b) 1. (title) of the statutes is created to read:
SB803,14,66 71.05 (6) (b) 1. (title) `Tax-exempt interest.'
Note: Sections 50 to 61 , 66, 68 to 81, 84 , 88, 89 , 91, 92 , and 95 to 101 create titles
for subdivisions relating to subtractions for individual income tax.
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