AB56,820 13Section 820 . 66.1331 (2m) of the statutes is amended to read:
AB56,594,2214 66.1331 (2m) Discrimination. Persons otherwise entitled to any right, benefit,
15facility, or privilege under this section may not be denied the right, benefit, facility,
16or privilege in any manner for any purpose nor be discriminated against because of
17sex, race, color, creed, or sexual orientation ,; status as a victim of domestic abuse,
18sexual assault, or stalking, as defined in s. 106.50 (1m) (u),; whether the person
19holds, or has applied for, a registry identification card, as defined in s. 146.44 (1) (g),
20has been the subject of a written certification, as defined in s. 146.44 (1) (h), or is or
21has been a member of a treatment team, as defined in s. 961.01 (20t);
or national
22origin.
AB56,821 23Section 821 . 66.1333 (3) (e) 2. of the statutes is amended to read:
AB56,595,624 66.1333 (3) (e) 2. Persons otherwise entitled to any right, benefit, facility, or
25privilege under this section may not be denied the right, benefit, facility, or privilege

1in any manner for any purpose nor be discriminated against because of sex, race,
2color, creed, or sexual orientation, ; status as a victim of domestic abuse, sexual
3assault, or stalking, as defined in s. 106.50 (1m) (u), ; whether the person holds, or
4has applied for, a registry identification card, as defined in s. 146.44 (1) (g), has been
5the subject of a written certification, as defined in s. 146.44 (1) (h), or is or has been
6a member of a treatment team, as defined in s. 961.01 (20t);
or national origin.
AB56,822 7Section 822 . 66.1333 (3) (e) 2. of the statutes, as affected by 2019 Wisconsin
8Act .... (this act), is amended to read:
AB56,595,179 66.1333 (3) (e) 2. Persons otherwise entitled to any right, benefit, facility, or
10privilege under this section may not be denied the right, benefit, facility, or privilege
11in any manner for any purpose nor be discriminated against because of sex, race,
12color, creed, national origin, or sexual orientation; status as a holder or nonholder of
13a license under s. 343.03 (3m);
status as a victim of domestic abuse, sexual assault,
14or stalking, as defined in s. 106.50 (1m) (u); or whether the person holds, or has
15applied for, a registry identification card, as defined in s. 146.44 (1) (g), has been the
16subject of a written certification, as defined in s. 146.44 (1) (h), or is or has been a
17member of a treatment team, as defined in s. 961.01 (20t); or national origin.
AB56,823 18Section 823. 67.05 (6a) (a) 2. (intro.) of the statutes is amended to read:
AB56,596,419 67.05 (6a) (a) 2. (intro.) Except as provided under pars. (b) and (c) and subs.
20(7) and (15), and subject to the limit on the number of referendums that may be called
21in any calendar year under subd. 2. a.,
if the board of any school district, or the
22electors at a regularly called school district meeting, by a majority vote adopt an
23initial resolution to raise an amount of money by a bond issue, the school district
24clerk shall, within 10 days, publish notice of such adoption as a class 1 notice under
25ch. 985 or post the notice as provided under s. 10.05. The notice shall state the

1maximum amount proposed to be borrowed, the purpose of the borrowing, that the
2resolution was adopted under this subdivision and the place where and the hours
3during which the resolution may be inspected. The school board shall also do one of
4the following:
AB56,824 5Section 824. 67.05 (6a) (a) 2. a. of the statutes is amended to read:
AB56,596,126 67.05 (6a) (a) 2. a. Direct the school district clerk to submit the resolution to
7the electors for approval or rejection at the next regularly scheduled spring primary
8or election or partisan primary or general election, provided such election is to be
9held not earlier than 70 days after the adoption of the resolution. A school board may
10proceed under this subd. 2. a. and under s. 121.91 (3) (a) 1. no more than 2 times in
11any calendar year.
The resolution shall not be effective unless adopted by a majority
12of the school district electors voting at the referendum.
AB56,825 13Section 825. 67.05 (6a) (am) 1. of the statutes is amended to read:
AB56,596,2214 67.05 (6a) (am) 1. If the public hearing under par. (a) 2. b. is for informational
15purposes only and, within 30 days after the public hearing, a petition is filed with the
16school district clerk for a referendum on the resolution signed by at least 7,500
17electors of the school district or at least 20 percent of the school district electors, as
18determined under s. 115.01 (13), whichever is less, the resolution shall not be
19effective unless adopted by a majority of the school district electors voting at the
20referendum. Subject to the limit therein, the The school board shall hold the
21referendum in accordance with par. (a) 2. a. The question submitted shall be whether
22the initial resolution shall or shall not be approved.
AB56,826 23Section 826. 67.12 (12) (h) of the statutes is amended to read:
AB56,597,424 67.12 (12) (h) Paragraph (e) 2. does not apply to borrowing by the school board
25of a school district created by a reorganization under s. 117.105, or by the school

1board from which territory is detached to create a school district under s. 117.105,
2for the purpose of financing any assets or liabilities apportioned to the school district
3or assets apportioned to another school district under s. 117.105 (1m), or (2m), or
4(4m)
.
AB56,827 5Section 827. 70.03 (1) of the statutes is amended to read:
AB56,597,186 70.03 (1) In chs. 70 to 76, 78, and 79, “real property," “real estate," and “land"
7include not only the land itself but all buildings and , fixtures, improvements thereon,
8and all fixtures and, leases, rights, and privileges appertaining thereto, including
9assets that cannot be taxed separately as real property, but are inextricably
10intertwined with the real property, enable the real property to achieve its highest and
11best use, and are transferable to future owners,
except as provided in sub. (2) and
12except that for the purpose of time-share property, as defined in s. 707.02 (32), real
13property does not include recurrent exclusive use and occupancy on a periodic basis
14or other rights, including, but not limited to, membership rights, vacation services,
15and club memberships. In this subsection, “lease” means a right in real estate that
16is related primarily to the property and not to the labor, skill, or business acumen of
17the property owner or tenant. In this subsection, “highest and best use” has the
18meaning given in s. 70.32 (1).
AB56,828 19Section 828. 70.11 (1) of the statutes is amended to read:
AB56,598,620 70.11 (1) Property of the state. Property owned by this state except land
21contracted to be sold by the state. This exemption shall not apply to land conveyed
22after September, 1933, to this state or for its benefit while the grantor or others for
23the grantor's benefit are permitted to occupy the land or part thereof in consideration
24for the conveyance; nor shall it apply to land devised to the state or for its benefit
25while another person is permitted by the will to occupy the land or part thereof. This

1exemption shall not apply to any property acquired by the department of veterans
2affairs under s. 45.32 (5) and (7), 2017 stats., or to the property of insurers
3undergoing rehabilitation or liquidation under ch. 645. Property exempt under this
4subsection includes general property owned by the state and leased to a private,
5nonprofit corporation that operates an Olympic ice training center, regardless of the
6use of the leasehold income.
AB56,829 7Section 829. 70.32 (1) of the statutes is amended to read:
AB56,599,28 70.32 (1) Real property shall be valued by the assessor in the manner specified
9in the Wisconsin property assessment manual provided under s. 73.03 (2a) at its
10highest and best use
from actual view or from the best information that the assessor
11can practicably obtain, at the full value which could ordinarily be obtained therefor
12at private sale. In determining the value, the assessor shall consider recent
13arm's-length sales of the property to be assessed if according to professionally
14acceptable appraisal practices those sales conform to recent arm's-length sales of
15reasonably comparable property; recent arm's-length sales of reasonably
16comparable property; and all factors that, according to professionally acceptable
17appraisal practices, affect the value of the property to be assessed. In this subsection,
18“arm's-length sale" means a sale between a willing buyer and willing seller, neither
19being under compulsion to buy or sell and each being familiar with the attributes of
20the property sold. In this subsection, “highest and best use" means the specific use
21of the property as of the current assessment date or a higher use to which the
22property can be expected to be put before the next assessment date, if the use is
23legally permissible, physically possible, not highly speculative, and financially
24feasible and provides the highest net return. When the current use of a property is
25the highest and best use of that property, value in the current use equals full market

1value. In this subsection, “legally permissible” does not include a conditional use
2that has not been granted as of the assessment date.
AB56,830 3Section 830 . 70.32 (1b) of the statutes is created to read:
AB56,599,124 70.32 (1b) In determining the value of real property under sub. (1), the assessor
5shall consider, as part of the valuation under sub. (1), any lease provisions and actual
6rent pertaining to a property and affecting its value, including the lease provisions
7and rent associated with a sale and leaseback of the property, if all such lease
8provisions and rent are the result of an arm's-length transaction involving persons
9who are not related, as provided under section 267 of the Internal Revenue Code for
10the year of the transaction. In this subsection, an “arm's-length transaction" means
11an agreement between willing parties, neither being under compulsion to act and
12each being familiar with the attributes of the property.
AB56,831 13Section 831 . 70.32 (1d) of the statutes is created to read:
AB56,599,1614 70.32 (1d) (a) To determine the value of property using generally accepted
15appraisal methods, the assessor shall consider all of the following as comparable to
16the property being assessed:
AB56,599,1917 1. Sales or rentals of properties exhibiting the same or a similar highest and
18best use, as defined in sub. (1), with placement in the same real estate market
19segment.
AB56,599,2420 2. Sales or rentals of properties that are similar to the property being assessed
21with regard to age, condition, use, type of construction, location, design, physical
22features, and economic characteristics, including similarities in occupancy and the
23potential to generate rental income. For purposes of this subdivision, such
24properties may be found locally, regionally, or nationally.
AB56,600,2
1(b) For purposes of par. (a), a property is not comparable if any of the following
2applies: