AB50,643,20 69.15 (3) (d) The method prescribed by the state registrar for acknowledging paternity parentage shall require that the social security number of each of the registrant’s parents be provided.

AB50,1205 Section 1205. 69.15 (3m) (title) and (a) (intro.) of the statutes are amended to read:

AB50,644,3 69.15 (3m) (title) Rescission of statement acknowledging paternity parentage. (a) (intro.) A statement acknowledging paternity parentage that is filed with the state registrar under sub. (3) (b) 3. may be rescinded by either person who signed the statement as a parent of the registrant if all of the following apply:

AB50,1206 Section 1206. 69.15 (3m) (a) 3. and (b) of the statutes are amended to read:

AB50,644,9 69.15 (3m) (a) 3. The person rescinding the statement files a rescission in the method prescribed under subd. 2. before the day on which a court or circuit court commissioner makes an order in an action affecting the family involving the man person who signed the statement and the child who is the subject of the statement or before 60 days elapse after the statement was filed, whichever occurs first.

AB50,644,13 (b) If the state registrar, within the time required under par. (a) 3., receives a rescission in the method prescribed by the state registrar, along with the proper fee under s. 69.22, the state registrar shall prepare under sub. (6) a new record omitting the father’s parent’s name if it was inserted under sub. (3) (b).

AB50,1207 Section 1207. 70.11 (2) of the statutes is amended to read:

AB50,645,15 70.11 (2) Municipal property and property of certain districts, exception. Property owned by any county, city, village, town, school district, technical college district, public inland lake protection and rehabilitation district, metropolitan sewerage district, municipal water district created under s. 198.22, joint local water authority created under s. 66.0823, transit authority created under s. 66.1039, regional planning commission created under s. 66.0309, long-term care district under s. 46.2895, or town sanitary district; lands belonging to cities of any other state used for public parks; land tax-deeded to any county or city before January 2; but any residence located upon property owned by the county for park purposes that is rented out by the county for a nonpark purpose shall not be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or others for his or her benefit are permitted to occupy the land or part thereof in consideration for the conveyance. The exemption under this subsection applies to the property of a regional planning commission that the commission owned prior to October 1, 2021. If a regional planning commission subsequently sells property exempt from taxation under this subsection, the exemption applies to property purchased and owned by the commission if the total size of all property owned by the commission is substantially similar in size to the total property owned by the commission prior to October 1, 2021. Any property of the regional planning commission in excess of that size restriction is subject to taxation under this chapter. Leasing the property exempt under this subsection, regardless of the lessee and the use of the leasehold income, does not render that property taxable.

AB50,1208 Section 1208. 70.11 (48) of the statutes is created to read:

AB50,645,20 70.11 (48) Radio, cellular, and telecommunication towers. Radio, cellular, and telecommunication towers used exclusively to support equipment that provides telecommunications services, as defined in s. 76.80 (3), or that is used as digital broadcasting equipment that is exempt under s. 70.111 (25).

AB50,1209 Section 1209. 70.47 (8) (intro.) of the statutes is amended to read:

AB50,646,10 70.47 (8) Hearing. (intro.) The board shall hear upon oath all persons who appear before it in relation to the assessment. Instead of appearing in person at the hearing, the board may allow the property owner, or the property owner’s representative, at the request of either person, to appear before the board, under oath, by telephone or to submit written statements, under oath, to the board. The board shall hear upon oath, by telephone, all ill or disabled persons who present to the board a letter from a physician, physician assistant, or advanced practice registered nurse prescriber certified under s. 441.16 (2) licensed under ch. 441 that confirms their illness or disability. At the request of the property owner or the property owner’s representative, the board may postpone and reschedule a hearing under this subsection, but may not postpone and reschedule a hearing more than once during the same session for the same property. The board at such hearing shall proceed as follows:

AB50,1210 Section 1210. 70.58 (3) of the statutes is renumbered 70.58 (3) (a) and amended to read:

AB50,646,17 70.58 (3) (a) In Beginning with fiscal year 2017-18, and in each ending with fiscal year thereafter 2024-25, an amount equal to 0.1697 mills for each dollar of the assessed valuation of the property of the state as determined by the department of revenue under s. 70.57 shall be transferred from the general fund to the conservation fund for the purposes described under sub. (1).

AB50,1211 Section 1211. 70.58 (3) (b) of the statutes is created to read:

AB50,646,23 70.58 (3) (b) In fiscal year 2025-26, and in each fiscal year thereafter, an amount equal to 0.1406 mills for each dollar of the assessed valuation of the property of the state as determined by the department of revenue under s. 70.57 shall be transferred from the general fund to the conservation fund for the purposes described under sub. (1).

AB50,1212 Section 1212. 70.995 (14) (b) of the statutes is amended to read:

AB50,647,6 70.995 (14) (b) If the department of revenue does not receive the fee imposed on a municipality imposes a fee under par. (a) by March 31 of each year on a municipality, the department shall reduce the a distribution made to the municipality under s. 79.02 (1) in the following year by the amount of the fee. Any amount that is not able to be deducted from a distribution under s. 79.02 (1) shall be directly imposed upon the municipality.

AB50,1213 Section 1213. 71.03 (2) (d) (title) of the statutes is amended to read:

AB50,647,8 71.03 (2) (d) (title) Husband and wife Spouses joint filing.

AB50,1214 Section 1214. 71.03 (2) (d) 1. of the statutes is amended to read:

AB50,647,12 71.03 (2) (d) 1. Except as provided in subds. 2. and 3. and par. (e), a husband and a wife spouses may file a joint return for income tax purposes even though one of the spouses has no gross income or no deductions.

AB50,1215 Section 1215. 71.03 (2) (d) 2. of the statutes is amended to read:

AB50,647,17 71.03 (2) (d) 2. No joint return may be filed if either the husband or wife spouse at any time during the taxable year is a nonresident alien, unless an election is in effect for the taxable year under section 6013 (g) or (h) of the internal revenue code Internal Revenue Code.

AB50,1216 Section 1216. 71.03 (2) (d) 3. of the statutes is amended to read:

AB50,648,2 71.03 (2) (d) 3. No joint return may be filed if the husband and wife spouses have different taxable years, except that if their taxable years begin on the same day and end on different days because of the death of either or both the joint return may be filed with respect to the taxable year of each unless the surviving spouse remarries before the close of his or her taxable year or unless the taxable year of either spouse is a fractional part of a year under section 443 (a) (1) of the internal revenue code Internal Revenue Code.

AB50,1217 Section 1217. 71.03 (2) (g) of the statutes is amended to read:

AB50,648,18 71.03 (2) (g) Joint return following separate return. Except as provided in par. (i), if an individual has filed a separate return for a taxable year for which a joint return could have been filed by the individual and the individual’s spouse under par. (d) or (e) and the time prescribed by law for timely filing the return for that taxable year has expired, the individual and the individual’s spouse may file a joint return for that taxable year. A joint return filed by the husband and wife spouses under this paragraph is their return for that taxable year, and all payments, credits, refunds or other repayments made or allowed with respect to the separate return of each spouse for that taxable year shall be taken into account in determining the extent to which the tax based upon the joint return has been paid. If a joint return is filed under this paragraph, any election, other than the election to file a separate return, made by either spouse in that spouse’s separate return for that taxable year with respect to the treatment of any income, deduction or credit of that spouse may not be changed in the filing of the joint return if that election would have been irrevocable if the joint return had not been filed.

AB50,1218 Section 1218. 71.03 (2) (m) 2. of the statutes is amended to read: