The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB2-ASA2,1 Section 1. 20.835 (2) (cd) of the statutes is created to read:

AB2-ASA2,7,4 20.835 (2) (cd) Grants to businesses harmed by the pandemic. A sum sufficient to make grants to businesses under s. 73.135, except that the total amount of grants made under s. 73.135 shall not exceed $214,700,000.

AB2-ASA2,2 Section 2. 48.561 (3) (a) 3. of the statutes is amended to read:

AB2-ASA2,7,7 48.561 (3) (a) 3. Through a deduction of $20,101,300 from any state payment due that county under s. 79.035, 79.04, or 79.08 79.02 (1), as provided in par. (b).

AB2-ASA2,3 Section 3. 48.561 (3) (b) of the statutes is amended to read:

AB2-ASA2,8,12 48.561 (3) (b) The department of administration shall collect the amount specified in par. (a) 3. from a county having a population of 750,000 or more by deducting all or part of that amount from any state payment due that county under s. 79.035, 79.04, or 79.08 79.02 (1). The department of administration shall notify the department of revenue, by September 15 of each year, of the amount to be deducted from the state payments due under s. 79.035, 79.04, or 79.08 79.02 (1). The department of administration shall credit all amounts collected under this paragraph to the appropriation account under s. 20.437 (1) (kw) and shall notify the county from which those amounts are collected of that collection. The department may not expend any moneys from the appropriation account under s. 20.437 (1) (cx) for providing services to children and families under s. 48.48 (17) until the amounts in the appropriation account under s. 20.437 (1) (kw) are exhausted.

AB2-ASA2,4 Section 4 . 59.25 (3) (i) of the statutes is amended to read:

AB2-ASA2,8,22 59.25 (3) (i) Make annually, on the 3rd Monday of March, a certified statement, and forward the statement to each municipal clerk in the county, showing the amount of money paid from the county treasury during the year next preceding to each municipal treasurer in the county. The statement shall specify the date of each payment, the amount thereof and the account upon which the payment was made. It shall be unlawful for any county treasurer to pay to the treasurer of any town any money in the hands of the county treasurer belonging to the town from the 3rd Monday of March until 10 days after the annual town meeting except upon the written order of the town board.

AB2-ASA2,5 Section 5. 66.0602 (3) (h) 2. a. of the statutes is amended to read:

AB2-ASA2,9,5 66.0602 (3) (h) 2. a. The total charges assessed by the joint fire department or the joint emergency medical services district for the current year increase, relative to the total charges assessed by the joint fire department or the joint emergency medical services district for the previous year, by a percentage that is less than or equal to the percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on September 30 August 31 of the year of the levy, plus 2 percent.

AB2-ASA2,6 Section 6. 66.0602 (6) (a) of the statutes is amended to read:

AB2-ASA2,9,9 66.0602 (6) (a) Reduce the amount of county and municipal aid payments the payment to the political subdivision under s. 79.035 79.02 (1) in the following year by an amount equal to the amount of the penalized excess.

AB2-ASA2,7 Section 7. 66.0602 (6) (b) of the statutes is amended to read:

AB2-ASA2,9,12 66.0602 (6) (b) Ensure that the amount of any reductions in county and municipal aid payments under par. (a) lapses to the general fund.

AB2-ASA2,8 Section 8. 66.1105 (6m) (d) 4. of the statutes is amended to read:

AB2-ASA2,9,21 66.1105 (6m) (d) 4. If an annual report is not timely filed under par. (c), the department of revenue shall notify the city that the report is past due. If the city does not file the report within 60 days of the date on the notice, except as provided in this subdivision, the department shall charge the city a fee of $100 per day for each day that the report is past due, up to a maximum penalty of $6,000 per report. If the city does not pay within 30 days of issuance, the department of revenue shall reduce and withhold the amount of the shared revenue payments to the city under subch. I of ch. 79 s. 79.02 (1), in the following year, by an amount equal to the unpaid penalty.

AB2-ASA2,9 Section 9 . 70.11 (4) (b) 3. of the statutes is created to read:

AB2-ASA2,9,24 70.11 (4) (b) 3. Leasing all or part of property described in par. (a) that is owned by a church or religious association or institution to an educational association or institution exempt under par. (a) does not render the property taxable, regardless of how the lessor uses the leasehold income.

AB2-ASA2,10 Section 10. 70.46 (4) of the statutes is amended to read:

AB2-ASA2,10,9 70.46 (4) No board of review may be constituted unless it includes at least one voting member who, within 2 years of the board's first meeting, has attended at least one member completes in each year a training session under s. 73.03 (55) and unless that member is the municipality's chief executive officer or that officer's designee. The municipal clerk shall provide an affidavit to the department of revenue stating whether the requirement under this subsection has been fulfilled.

AB2-ASA2,11 Section 11. 70.855 (4) (b) of the statutes is amended to read:

AB2-ASA2,10,15 70.855 (4) (b) If the department of revenue does not receive the fee imposed on a municipality under par. (a) by March 31 of the year following the department's determination under sub. (2) (b), the department shall reduce the distribution made to the municipality under s. 79.02 (2) (b) (1) by the amount of the fee and shall transfer that amount to the appropriation under s. 20.566 (2) (ga).

AB2-ASA2,12 Section 12. 70.995 (8) (c) 1. of the statutes is amended to read:

AB2-ASA2,11,6 70.995 (8) (c) 1. All objections to the amount, valuation, taxability, or change from assessment under this section to assessment under s. 70.32 (1) of property shall be first made in writing on a form prescribed by the department of revenue that specifies that the objector shall set forth the reasons for the objection, the objector's estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's estimate of the correct assessment. An objection shall be filed with the state board of assessors within the time prescribed in par. (b) 1. A $45 $200 fee shall be paid when the objection is filed unless a fee has been paid in respect to the same piece of property and that appeal has not been finally adjudicated. The objection is not filed until the fee is paid. Neither the state board of assessors nor the tax appeals commission may waive the requirement that objections be in writing. Persons who own land and improvements to that land may object to the aggregate value of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land.

AB2-ASA2,13 Section 13. 70.995 (8) (d) of the statutes is amended to read:

AB2-ASA2,11,20 70.995 (8) (d) A municipality may file an objection with the state board of assessors to the amount, valuation, or taxability under this section or to the change from assessment under this section to assessment under s. 70.32 (1) of a specific property having a situs in the municipality, whether or not the owner of the specific property in question has filed an objection. Objection shall be made on a form prescribed by the department and filed with the board within the time prescribed in par. (b) 1. If the person assessed files an objection and the municipality affected does not file an objection, the municipality affected may file an appeal to that objection within 15 days after the person's objection is filed. A $45 $200 filing fee shall be paid when the objection is filed unless a fee has been paid in respect to the same piece of property and that appeal has not been finally adjudicated. The objection is not filed until the fee is paid. The board shall forthwith notify the person assessed of the objection filed by the municipality.

AB2-ASA2,14 Section 14 . 70.995 (14) (b) of the statutes is amended to read:

AB2-ASA2,11,25 70.995 (14) (b) If the department of revenue does not receive the fee imposed on a municipality under par. (a) by March 31 of each year, the department shall reduce the distribution made to the municipality under s. 79.02 (2) (b) (1) by the amount of the fee.