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

Law Revision Committee prefatory note: This bill is a remedial legislation proposal, requested by the Department of Revenue and introduced by the Law Revision Committee under s. 13.83 (1) (c) 4. and 5., stats. After careful consideration of the various provisions of the bill, the Law Revision Committee has determined that this bill makes minor substantive changes in the statutes, and that these changes are desirable as a matter of public policy.

SB803,1 Section 1. 59.53 (11) (c) of the statutes is amended to read:

SB803,5,2 59.53 (11) (c) Appropriate money to defray the expenses incurred by private organizations that provide homemaking services to elderly and handicapped disabled persons within the county if the services will enable the persons to remain self-sufficient and to live independently or with relatives.

Note: This Section replaces the term “handicapped” with “disabled” in a statute that allows a county board to appropriate money for purposes of homemaking services for elderly and disabled persons within the county.

SB803,2 Section 2. 59.53 (20) of the statutes is amended to read:

SB803,5,7 59.53 (20) Work centers. The board may establish and operate a work center licensed under s. 104.07 to provide employment for severely handicapped disabled individuals, except that in a county with a population of 750,000 or more, the county executive shall be in charge of the operation of the work center.

Note: This Section replaces the term “handicapped” with “disabled” in a statute that allows a county board to establish and operate a work center to provide employment for severely disabled individuals.

SB803,3 Section 3. 60.85 (2) (b) 7. of the statutes is repealed.

Note: This Section repeals an exception to the town tax increment law for the town of Brookfield in Waukesha County. Sections 4 to 7 delete cross-references to this exception.

SB803,4 Section 4 . 60.85 (2) (c) of the statutes is amended to read:

SB803,5,14 60.85 (2) (c) Except as provided in par. (b) 7., no No town may exercise any power under this subsection within the extraterritorial zoning jurisdiction of a city or village, as that term is defined in s. 62.23 (7a) (a), unless the city's or village's governing body adopts a resolution which approves the town's exercise of power under this subsection within such an extraterritorial zoning jurisdiction.

SB803,5 Section 5. 60.85 (3) (h) 4. of the statutes is amended to read:

SB803,5,20 60.85 (3) (h) 4. Declares the district to be either an agricultural project district, forestry project district, manufacturing project district, or tourism project district, and identifies the North American Industry Classification System industry number of each activity under each project for which project costs are to be expended; or declares the district to be a project described in sub. (2) (b) 7.

SB803,6 Section 6. 60.85 (3) (h) 5. a. of the statutes is amended to read:

SB803,6,4 60.85 (3) (h) 5. a. That not less than 75 percent, by area, of the real property within the district is to be used for projects of a single one of the project types listed under sub. (2) (b) 1. to 4. or 7. and in accordance with the declaration under subd. 4.

SB803,7 Section 7 . 60.85 (3) (h) 5. c. of the statutes is amended to read:

SB803,6,8 60.85 (3) (h) 5. c. That the project costs of the district are limited to those specified under sub. (2) (b) and relate directly to a project described in sub. (2) (b) 7. or to promoting agriculture, forestry, manufacturing, or tourism development.

SB803,8 Section 8. 60.85 (5) (e) of the statutes is repealed.

Note: This Section repeals a requirement that a town clerk, no later than May 15 each year, file with the department of revenue a list of the expenditures made in the previous year for a town tax incremental district.

SB803,9 Section 9. 66.0602 (2) (a) of the statutes is amended to read:

SB803,6,19 66.0602 (2) (a) Except as provided in subs. (3), (4), and (5), no political subdivision may increase its levy in any year by a percentage that exceeds the political subdivision's valuation factor. Except as provided in Subject to par. (b), the base amount in any year, to which the limit under this section applies, shall be the actual levy for the immediately preceding year. In determining its levy in any year, a city, village, or town shall subtract any tax increment that is calculated under s. 59.57 (3) (a), 60.85 (1) (L), or 66.1105 (2) (i). The base amount in any year, to which the limit under this section applies, may not include any amount to which sub. (3) (e) 8. applies.

Note: This Section replaces the phrase “except as provided in” with “subject to” in its reference to s. 66.0602 (2) (b), Stats.

SB803,10 Section 10 . 66.0602 (2) (b) of the statutes is amended to read:

SB803,7,5 66.0602 (2) (b) For purposes of par. (a), in 2018, and in each year thereafter, the base amount to which the limit under this section applies is the actual levy for the immediately preceding year, plus the amount of the payment under s. 79.096, and the levy limit is the base amount multiplied by the valuation factor, minus the amount of the payment under s. 79.096 in the current year. The base amount in any year, to which the limit under this section applies, may not include any amount to which sub. (3) (e) 8. applies.

Note: This Section clarifies that an exception for purposes of determining the base amount for a levy limit continues to apply in 2018 and in each year thereafter. The exception provides that the base amount may not include any amount used to pay unreimbursed expenses for a state of emergency declared by the governor. This Section also deletes unnecessary, duplicative language.

SB803,11 Section 11. 66.0602 (2) (c) of the statutes is created to read:

SB803,7,9 66.0602 (2) (c) The limit under this section shall be reduced by the amount of the payment under s. 79.096 in the following year, as determined by the department of revenue.