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Electronic assessment rolls
Under current law, when a board of review changes an assessor's valuation of
property, the clerk is required to revise the assessment roll by using red ink to cross
out the assessor's valuation and enter the board's valuation. The bill modifies the

requirement to reflect the use of electronic assessment rolls. Under the bill, the clerk
is required to enter the board's valuation and a note about the change to the
assessor's valuation into the assessment roll, but there is no requirement to use red
ink or to cross out the assessor's valuation.
Hub facility tax exemption
The bill moves the hub facility tax exemption for air carriers from Chapter 70
of the statutes, which imposes local property taxes, to Chapter 76, which imposes an
ad valorem tax on air carriers.
Under current law, air carriers are subject to an ad valorem tax on their
property, instead of local property taxes. Current law provides an exemption from
local property taxes for property owned and used by an air carrier that operates a hub
facility in Wisconsin. For purposes of the ad valorem tax, “air carrier company” is
defined to exclude any air carrier whose property is exempt from local property taxes
under the hub facility exemption. Thus, under current law, property owned by an
air carrier operating a hub facility in Wisconsin is exempt from the ad valorem tax
if it meets the criteria for the local property tax exemption.
The bill repeals the hub facility exemption from local property taxes. The bill
maintains the current ad valorem tax exemption for air carriers by creating a hub
facility exemption specifically for purposes of that tax. The bill also requires that an
air carrier claiming the hub facility exemption annually file a request for the
exemption with DOR no later than March 1.
Statutory titles
The bill creates titles for the statutory provisions that allow taxpayers to make
additions and subtractions for purposes of the individual income tax.
For further information, see the Notes provided by the Law Revision
Committee of the Joint Legislative Council.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
Law Revision Committee prefatory note: This bill is a remedial legislation
proposal, requested by the Department of Revenue and introduced by the Law Revision
Committee under s. 13.83 (1) (c) 4. and 5., stats. After careful consideration of the various
provisions of the bill, the Law Revision Committee has determined that this bill makes
minor substantive changes in the statutes, and that these changes are desirable as a
matter of public policy.
SB803,1 1Section 1. 59.53 (11) (c) of the statutes is amended to read:
SB803,5,22 59.53 (11) (c) Appropriate money to defray the expenses incurred by private
3organizations that provide homemaking services to elderly and handicapped

1disabled persons within the county if the services will enable the persons to remain
2self-sufficient and to live independently or with relatives.
Note: This Section replaces the term “handicapped” with “disabled” in a statute
that allows a county board to appropriate money for purposes of homemaking services for
elderly and disabled persons within the county.
SB803,2 3Section 2. 59.53 (20) of the statutes is amended to read:
SB803,5,74 59.53 (20) Work centers. The board may establish and operate a work center
5licensed under s. 104.07 to provide employment for severely handicapped disabled
6individuals, except that in a county with a population of 750,000 or more, the county
7executive shall be in charge of the operation of the work center.
Note: This Section replaces the term “handicapped” with “disabled” in a statute
that allows a county board to establish and operate a work center to provide employment
for severely disabled individuals.
SB803,3 8Section 3. 60.85 (2) (b) 7. of the statutes is repealed.
Note: This Section repeals an exception to the town tax increment law for the town
of Brookfield in Waukesha County. Sections 4 to 7 delete cross-references to this
exception.
SB803,4 9Section 4 . 60.85 (2) (c) of the statutes is amended to read:
SB803,5,1410 60.85 (2) (c) Except as provided in par. (b) 7., no No town may exercise any
11power under this subsection within the extraterritorial zoning jurisdiction of a city
12or village, as that term is defined in s. 62.23 (7a) (a), unless the city's or village's
13governing body adopts a resolution which approves the town's exercise of power
14under this subsection within such an extraterritorial zoning jurisdiction.
SB803,5 15Section 5. 60.85 (3) (h) 4. of the statutes is amended to read:
SB803,5,2016 60.85 (3) (h) 4. Declares the district to be either an agricultural project district,
17forestry project district, manufacturing project district, or tourism project district,
18and identifies the North American Industry Classification System industry number
19of each activity under each project for which project costs are to be expended; or
20declares the district to be a project described in sub. (2) (b) 7
.
SB803,6
1Section 6. 60.85 (3) (h) 5. a. of the statutes is amended to read:
SB803,6,42 60.85 (3) (h) 5. a. That not less than 75 percent, by area, of the real property
3within the district is to be used for projects of a single one of the project types listed
4under sub. (2) (b) 1. to 4. or 7. and in accordance with the declaration under subd. 4.
SB803,7 5Section 7 . 60.85 (3) (h) 5. c. of the statutes is amended to read:
SB803,6,86 60.85 (3) (h) 5. c. That the project costs of the district are limited to those
7specified under sub. (2) (b) and relate directly to a project described in sub. (2) (b)
87. or to
promoting agriculture, forestry, manufacturing, or tourism development.
SB803,8 9Section 8. 60.85 (5) (e) of the statutes is repealed.
Note: This Section repeals a requirement that a town clerk, no later than May 15
each year, file with the department of revenue a list of the expenditures made in the
previous year for a town tax incremental district.
SB803,9 10Section 9. 66.0602 (2) (a) of the statutes is amended to read:
SB803,6,1911 66.0602 (2) (a) Except as provided in subs. (3), (4), and (5), no political
12subdivision may increase its levy in any year by a percentage that exceeds the
13political subdivision's valuation factor. Except as provided in Subject to par. (b), the
14base amount in any year, to which the limit under this section applies, shall be the
15actual levy for the immediately preceding year. In determining its levy in any year,
16a city, village, or town shall subtract any tax increment that is calculated under s.
1759.57 (3) (a), 60.85 (1) (L), or 66.1105 (2) (i). The base amount in any year, to which
18the limit under this section applies, may not include any amount to which sub. (3)
19(e) 8. applies.
Note: This Section replaces the phrase “except as provided in” with “subject to”
in its reference to s. 66.0602 (2) (b), Stats.
SB803,10 20Section 10 . 66.0602 (2) (b) of the statutes is amended to read:
SB803,7,521 66.0602 (2) (b) For purposes of par. (a), in 2018, and in each year thereafter, the
22base amount to which the limit under this section applies is the actual levy for the

1immediately preceding year, plus the amount of the payment under s. 79.096, and
2the levy limit is the base amount multiplied by the valuation factor, minus the
3amount of the payment under s. 79.096
in the current year. The base amount in any
4year, to which the limit under this section applies, may not include any amount to
5which sub. (3) (e) 8. applies
.
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:
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