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.

Note: This Section provides that the levy limit is reduced by the amount of the personal property aid payment.

SB803,12 Section 12. 66.0602 (3) (dm) of the statutes is amended to read:

SB803,7,21 66.0602 (3) (dm) If the department of revenue does not certify a value increment for a tax incremental district for the current year as a result of the district's termination, the levy increase limit otherwise applicable under this section in the current year to the political subdivision in which the district is located is increased by an amount equal to the political subdivision's maximum allowable levy for the immediately preceding year base amount under sub. (2), multiplied by a percentage equal to 50 percent of the amount determined by dividing the value increment of the terminated tax incremental district, calculated for the previous year, by the political subdivision's equalized value, exclusive of any tax incremental district value increments, for the previous year, all as determined by the department of revenue.

Note: This Section provides that the actual adjusted levy, rather than the maximum allowable levy, for the preceding year is used to calculate the allowable increase in the levy limit when a tax incremental district is terminated.

SB803,13 Section 13. 66.0602 (3) (ds) of the statutes is amended to read:

SB803,8,13 66.0602 (3) (ds) If the department of revenue recertifies the tax incremental base of a tax incremental district as a result of the district's subtraction of territory under s. 66.1105 (4) (h) 2., the levy limit otherwise applicable under this section shall be adjusted in the first levy year in which the subtracted territory is not part of the value increment. In that year, the political subdivision in which the district is located shall increase the levy limit otherwise applicable by an amount equal to the political subdivision's maximum allowable levy for the immediately preceding year base amount under sub. (2), multiplied by a percentage equal to 50 percent of the amount determined by dividing the value increment of the tax incremental district's territory that was subtracted, calculated for the previous year, by the political subdivision's equalized value, exclusive of any tax incremental district value increments, for the previous year, all as determined by the department of revenue.

Note: This Section provides that the actual adjusted levy, rather than the maximum allowable levy, for the preceding year is used to calculate the allowable increase in the levy limit when territory is subtracted from a tax incremental district.

SB803,14 Section 14 . 66.1105 (2) (f) 1. (intro.) of the statutes is amended to read:

SB803,9,11 66.1105 (2) (f) 1. (intro.) “Project costs" mean any expenditures made or estimated to be made or monetary obligations incurred or estimated to be incurred by the city which are listed in a project plan as costs of public works or improvements within a tax incremental district or, to the extent provided in this subd. 1. (intro.) or subds. 1. k., 1. m., and 1. n., or sub. (20) (c), without the district, plus any incidental costs, diminished by any income, special assessments, or other revenues, including user fees or charges, other than tax increments, received or reasonably expected to be received by the city in connection with the implementation of the plan. For any tax incremental district for which a project plan is approved on or after July 31, 1981, only a proportionate share of the costs permitted under this subdivision may be included as project costs to the extent that they benefit the tax incremental district, except that expenditures made or estimated to be made or monetary obligations incurred or estimated to be incurred by a 1st class city, to fund parking facilities ancillary to and within one mile from public entertainment facilities, including a sports and entertainment arena, shall be considered to benefit any tax incremental district located in whole or in part within a one-mile radius of such parking facilities. To the extent the costs benefit the municipality outside the tax incremental district, a proportionate share of the cost is not a project cost. “Project costs" include:

SB803,15 Section 15. 66.1105 (2) (f) 1. m. of the statutes is repealed.

Note: This Section repeals a statute relating to project costs for a one-half mile radius of a tax incremental district in the city of Kenosha. Sections 14 and 19 delete a cross-reference to this statute. Section 17 deletes language that is obsolete after the repeal of the statute in this Section.

SB803,16 Section 16. 66.1105 (2) (f) 1. n. of the statutes is amended to read:

SB803,9,17 66.1105 (2) (f) 1. n. With regard to a tax incremental district that is located anywhere other than a city to which sub. (6) (d) applies, and subject Subject to sub. (4m) (d), project costs incurred for territory that is located within a one-half mile radius of the district's boundaries and within the city that created the district.

SB803,17 Section 17. 66.1105 (6) (am) 2. e. of the statutes is repealed.

Note: This Section repeals an exception for a tax incremental district in the village of Denmark.

SB803,18 Section 18. 66.1105 (6) (am) 2. f. of the statutes is repealed.

Note: This Section repeals an exception for a tax incremental district in the city of Marinette.

SB803,19 Section 19 . 66.1105 (18) (c) 2. of the statutes is amended to read:

SB803,10,3 66.1105 (18) (c) 2. Notwithstanding the provisions under sub. (2) (f) 1. k., m., and n., a multijurisdictional tax incremental district may not incur project costs for any area that is outside of the district's boundaries.

SB803,20 Section 20. 70.05 (4n) of the statutes is amended to read:

SB803,10,9 70.05 (4n) If a taxation district assessor is requesting to view the interior of a residence, the assessor shall provide written notice information to the property owner of the property owner's rights regarding the inspection of the interior of the owner's residence. The notice information shall be in substantially the following form:

SB803,10,10 PROPERTY OWNER RIGHTS

SB803,10,19 You have the right to refuse entry into your residence pursuant to section 70.05 (4m) of the Wisconsin statutes. Entry to view your property is prohibited unless voluntarily authorized by you. Pursuant to section 70.05 (4m) of the Wisconsin statutes, you have the right to refuse a visual inspection of the interior of your residence and your refusal to allow an interior inspection of your residence will not be used as the sole reason for increasing your property tax assessment. Refusing entry to your residence also does not prohibit you from objecting to your assessment pursuant to section 70.47 (7) of the Wisconsin statutes. Please indicate your consent or refusal to allow an interior visual inspection of your residence.

Note: This Section requires an assessor to provide written “information,” rather than written “notice,” to a property owner of the owner's rights regarding the inspection of the interior of the owner's residence.

SB803,21 Section 21 . 70.11 (42) of the statutes is repealed.