The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB641,1
1Section
1. 16.5185 (3) of the statutes is created to read:
AB641,3,62
16.5185
(3) On December 30, 2022, the secretary shall transfer from the
3general fund to the transportation fund $9,000,000. On December 30, 2023, and on
4each December 30 thereafter, the secretary shall transfer from the general fund to
5the transportation fund an amount equal to the amount transferred under this
6subsection in the previous fiscal year, increased by 1.25 percent
AB641,3
9Section
3. 60.85 (1) (f) of the statutes is repealed.
AB641,4
10Section
4. 60.85 (1) (h) 1. c. of the statutes is amended to read:
AB641,3,1411
60.85
(1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
12resulting from the sale or lease as lessor by the town of real
or personal property
13within a tax incremental district for consideration which is less than its cost to the
14town.
AB641,5
15Section
5. 60.85 (1) (o) of the statutes is amended to read:
AB641,3,1716
60.85
(1) (o) “Taxable property" means all real
and personal taxable property
17located in a tax incremental district.
AB641,6
18Section
6. 60.85 (5) (j) of the statutes is created to read:
AB641,4,7
160.85
(5) (j) Upon receiving a written application from the town clerk, in a form
2prescribed by the department of revenue, the department shall recalculate the base
3value of a tax incremental district affected by 2021 Wisconsin Act .... (this act) to
4remove the value of the personal property. An application received under this
5paragraph no later than October 31 is effective in the year following the year in which
6the application is made. An application received after October 31 is effective in the
72nd year following the year in which the application is made.
AB641,7
8Section
7. 66.0435 (3) (g) of the statutes is amended to read:
AB641,4,119
66.0435
(3) (g) Failure to timely pay the tax prescribed in this subsection shall
10be treated as a default in payment of
personal property tax and is subject to all
11procedures and penalties applicable under chs. 70 and 74.
AB641,8
12Section
8. 66.1105 (2) (d) of the statutes is repealed.
AB641,9
13Section
9. 66.1105 (2) (f) 1. c. of the statutes is amended to read:
AB641,4,1614
66.1105
(2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
15resulting from the sale or lease as lessor by the city of real
or personal property within
16a tax incremental district for consideration which is less than its cost to the city.
AB641,10
17Section
10. 66.1105 (5) (j) of the statutes is created to read:
AB641,4,2418
66.1105
(5) (j) Upon receiving a written application from the city clerk, in a
19form prescribed by the department of revenue, the department shall recalculate the
20base value of a tax incremental district affected by 2021 Wisconsin Act .... (this act)
21to remove the value of the personal property. An application received under this
22paragraph no later than October 31 is effective in the year following the year in which
23the application is made. An application received after October 31 is effective in the
242nd year following the year in which the application is made.
AB641,11
25Section
11. 66.1106 (1) (k) of the statutes is amended to read:
AB641,5,2
166.1106
(1) (k) “Taxable property" means all real
and personal taxable property
2located in an environmental remediation tax incremental district.
AB641,12
3Section
12. 66.1106 (4) (e) of the statutes is created to read:
AB641,5,114
66.1106
(4) (e) Upon receiving a written application from the clerk of a political
5subdivision, in a form prescribed by the department, the department shall
6recalculate the base value of a tax incremental district affected by 2021 Wisconsin
7Act .... (this act) to remove the value of the personal property, as defined in s. 66.1105.
8An application received under this paragraph no later than October 31 is effective
9in the year following the year in which the application is made. An application
10received after October 31 is effective in the 2nd year following the year in which the
11application is made.
AB641,13
12Section
13. 70.04 (1r) of the statutes is amended to read:
AB641,5,1813
70.04
(1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and
14lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at
15home or abroad; ferry boats, including the franchise for running the same; ice cut and
16stored for use, sale, or shipment;
beginning May 1, 1974, and manufacturing
17machinery and equipment as defined in s. 70.11 (27)
, and entire property of
18companies defined in s. 76.28 (1), located entirely within one taxation district.
AB641,14
19Section
14. 70.043 of the statutes is amended to read:
AB641,6,2
2070.043 Mobile homes, recreational mobile homes, and manufactured
21homes. (1) A mobile home, as defined in s. 101.91 (10),
a recreational mobile home,
22as defined in s. 66.0435 (1) (hm), or a manufactured home, as defined in s. 101.91 (2),
23is an improvement to real property if it is connected to utilities and is set upon a
24foundation upon land which is owned by the mobile home
, recreational mobile home, 25or manufactured home owner. In this section, a mobile home
, recreational mobile
1home, or manufactured home is “set upon a foundation" if it is off its wheels and is
2set upon some other support.
AB641,6,8
3(2) A mobile home, as defined in s. 101.91 (10),
a recreational mobile home, as
4defined in s. 66.0435 (1) (hm), or a manufactured home, as defined in s. 101.91 (2),
5is personal property if the land upon which it is located is not owned by the mobile
6home
, recreational mobile home, or manufactured home owner or if the mobile home
,
7recreational mobile home, or manufactured home is not set upon a foundation or
8connected to utilities.
AB641,15
9Section
15. 70.05 (5) (a) 1. of the statutes is amended to read: