AB245,1442Section 14. 33.01 (9) (ar) 1. of the statutes is amended to read:
AB245,,434333.01 (9) (ar) 1. The person’s name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year.
AB245,1544Section 15. 33.01 (9) (b) 1. of the statutes is amended to read:
AB245,,454533.01 (9) (b) 1. Whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year; or
AB245,1646Section 16. 49.45 (51) of the statutes is repealed.
AB245,1747Section 17. 59.52 (25) of the statutes is amended to read:
AB245,,484859.52 (25) Advisory and contingent Contingent referenda. The board may conduct a countywide referendum for advisory purposes or for the purpose of ratifying or validating a resolution adopted or ordinance enacted by the board contingent upon approval in the referendum.
AB245,1849Section 18. 59.605 (3) (c) of the statutes is repealed.
AB245,1950Section 19. 59.875 (2) (a) of the statutes is amended to read:
AB245,,515159.875 (2) (a) Beginning on July 1, 2011, in any employee retirement system of a county, except as otherwise provided in a collective bargaining agreement entered into under subch. IV of ch. 111 and except as provided in par. pars. (b), and (c), employees shall pay half of all actuarially required contributions for funding benefits under the retirement system. The employer may not pay on behalf of an employee any of the employee’s share of the actuarially required contributions.
AB245,2052Section 20. 59.875 (2) (c) of the statutes is created to read:
AB245,,535359.875 (2) (c) In any employee retirement system of a county that has elected to become a participating employer under the Wisconsin Retirement System under s. 40.21 (1), except as provided in par. (b), irrespective of the funding status of the retirement system, the employer shall pay the remaining balance of actuarially determined normal cost contributions each year that is not covered by the employee contributions.
AB245,2154Section 21. 59.875 (4) of the statutes is created to read:
AB245,,555559.875 (4) Amortization period for employer contributions. Notwithstanding any provision of law or actuarial rule, beginning on January 1, 2024, in any retirement system established under chapter 201, laws of 1937, the required annual employer contribution shall be calculated using a 30-year amortization period and an annual investment return assumption that is the same as or less than the annual investment return assumption used by the Wisconsin Retirement System. Future unfunded actuarial accrued liability due to factors such as market returns and standard actuarial practices may be amortized on the basis of standard actuarial practices. The amortization period and investment return assumptions in this subsection shall supersede any amortization period and investment return assumption adopted by the retirement system’s actuary or retirement board.
AB245,2256Section 22. 59.90 of the statutes is created to read:
AB245,,575759.90 Provisions applicable to certain counties with special sales tax authority. All of the following apply to a county in which a 1st class city is located:
AB245,,5858(1) With regard to the budget of the county, all of the following apply:
AB245,,5959(a) The total amount of budgeted expenditures related to cultural or entertainment matters or involving partnerships with nonprofit groups may not be greater than 5 percent of the total amount of budgeted expenditures for the budget period. This paragraph does not apply to any expenditure of a county for parks, including zoos, or for health or transit services.
AB245,,6060(b) When each department of the county submits estimated revenues and expenditures for the ensuing budget period, it shall also provide a proposal to reduce the department’s expenditures 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,,6161(2) The board may enact an ordinance or adopt a resolution that includes new program spending only upon a two-thirds vote of all of the members of the board. This subsection does not apply to a program that is intended to reduce expenditures or consolidate or reorganize existing services into a different administrative structure without increasing expenditures.
AB245,,6262(3) The board may enact an ordinance or adopt a resolution that increases the total number of positions in the county only upon a two-thirds vote of all of the members of the board.
AB245,,6363(4) The county shall prepare a report on changes to its compensation plan that are necessary and desirable to make the county competitive in the market for correctional workers at a sustainable level of funding.
AB245,,6464(5) The county shall identify all buildings that the county has authority to sell and that are not being used by the county and prepare a plan for the use or sale of these buildings. The county shall submit that plan to the joint committee on finance in the manner provided under s. 13.172 (2).
AB245,,6565(6) (a) In this subsection, “qualified amount” means the required amount of the retirement system’s unfunded actuarial accrued liability contribution in 2022.
AB245,,6666(b) In any year in which the county imposes a tax under s. 77.70 (2) (a), other than the first year in which the tax is imposed, the county shall spend a total of not less than the qualified amount on the following:
AB245,,67671. The Milwaukee County circuit court.
AB245,,68682. The Milwaukee County secure residential care center for children and youth.
AB245,,69693. Maintaining or increasing the compensation of Milwaukee County correctional workers.
AB245,,70704. The Milwaukee County medical examiner.