Wisconsin Legislative Council
ACT MEMO
One Ea st Ma in Stre e t, Suite 401 • Ma dison, W I 53703 • (608) 266-1304 • le g.council@le gis.wisconsin.gov • http://www.le gis.wisconsin.gov/lc
Prepared by: Anna Henning, Principal Attorney June 22, 2023
2023 Wisconsin Act 12
[2023 Assembly Bill 245]
Shared Revenue, Personal
Property Tax Elimination, and
Milwaukee Sales Tax Authority
2023 Wisconsin Act 12 modifies the state’s approach to shared revenue for counties and municipalities,
repeals Wisconsin’s personal property tax, and authorizes the City of Milwaukee and Milwaukee County
to impose sales and use taxes for limited purposes. The act makes various other changes to state law,
including some provisions specific to the City of Milwaukee and Milwaukee County and other
provisions that apply throughout the state.
SHARED REVENUE
The state provides unrestricted aid payments, commonly referred to as “shared revenue,” to counties
and municipalities under the county and municipal aid program. Under prior law, county and
municipal aid payments equaled the amount of the payment determined for each county or
municipality in 2012.
The act modifies the approach to shared revenue in the following ways:
General aid distributed based on current allocation. The act creates a new trust fund
account from which the Department of Administration (DOA) must make county and municipal aid
payments. In 2024, the act provides that each county and municipality will receive the amount of
aid that the county or municipality received in 2023. Beginning in 2025, DOA must distribute the
amount that is in the trust fund account to counties and municipalities, based on the proportion of
aid that each county and municipality received in 2024.
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New supplemental aid. The act also creates a separate trust fund account from which the state
must pay supplemental aid to counties and municipalities for spending on certain types of services.
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For counties and for the City of Milwaukee and the City of Madison, the act authorizes a
supplemental aid payment equal to the greater of: (1) 10 percent of the amount of general aid the
county or city received in 2024; or (2) a formula specified under the act. For municipalities other
than the City of Milwaukee and the City of Madison, the act authorizes a supplemental aid payment
equal to the greater of: (1) 20 percent of the amount of general aid the municipality received in
2024; or (2) a formula specified under the act. For municipalities with 2022 populations between
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However, the act directs DOA to reduce aid payments by a percentage of the amount of any grant that a county or
municipality receives for the replacement of public transit vehicles with funds resulting from a consent decree in a
class action suit against the Volkswagen Group, with the percentage amount ranging from 75 percent for urban mass
transit systems that serve populations over 200,000, to 10 percent for urban mass transit systems that serve
populations less than 50,000. DOA must also reduce Milwaukee County’s aid payment by $4 million until 2035.
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The act allows supplemental aid to be used for law enforcement, fire protection, emergency medical services,
emergency response communications, public works, courts, and transportation. The act prohibits the use of
supplemental aid for administrative services. - 2 -
5,000 and 30,000, the act authorizes additional supplemental aid in an amount equal to a
municipality’s proportional share of $15 million.
Innovation grants. The act creates a three-year
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innovation grant program, through which a
county or municipality may receive additional funds by submitting a plan to transfer specified types
of services to another county or municipality, or to a nonprofit organization or other private entity.
The Department of Revenue (DOR) must promulgate administrative rules to implement the
program. Counties and municipalities may first apply for the grants after DOR’s rules take effect,
and only with respect to contracts or agreements to transfer services that are entered into after the
rules take effect. To receive an innovation grant, a county’s or municipality’s plan must reduce
expenditures for a given service by at least 10 percent, with certain savings realized within the first
two years, and all of the savings realized within three years. With certain exclusions, innovation
grant payments generally equal 25 percent of the cost to provide the service in the year immediately
preceding the transfer of a given service or duty. The act provides an aggregate limit of $300 million
for the program and a $10 million limit per county or municipality. Although specified other
services also qualify, the act directs DOR to prioritize grants for plans that attempt to realize savings
for public safety, fire protection, and emergency services while maintaining the appropriate level of
such services. The act provides that the allocation of funds between counties and municipalities that
transfer services is determined under the terms of an agreement negotiated by the county or
municipality. For municipalities with populations of 5,000 or less, the act also authorizes
innovation planning grants for staffing and consultant expenses relating to planning the transfer of
services.
REPEAL OF THE PERSONAL PROPERTY TAX
Prior law generally required personal property to be assessed and taxed for purposes of the property
tax, but numerous categories of personal property were exempt from taxation.
The act repeals Wisconsin’s remaining personal property tax, beginning with property tax assessments
as of January 1, 2024. The act exempts most items that had been defined as “personal property” from
the personal property tax, and reclassifies certain other items as real property for purposes of property
taxation. In addition, beginning in 2025, the act requires DOA to provide aid to local taxing
jurisdictions in an amount equal to the taxes that were levied on items of personal property based on
assessments as of January 1, 2023. The act also provides that for assessments after January 1, 2024, the
personal property of a railroad company is exempt from the state ad valorem tax, and from local
assessment and taxation.
MILWAUKEE-SPECIFIC PROVISIONS
Prior law authorized the City of Milwaukee and Milwaukee County to administer their own employee
retirement systems, which currently face structural deficits.
The act provides various new authorizations, requirements, and prohibitions specific to the City of
Milwaukee and Milwaukee County, including new authority to levy sales and use taxes to address the
structural deficits in the retirement systems, as well as other provisions that are not directly tied to the
sales tax authority. The act also requires the Legislative Audit Bureau to conduct all of the following: (1)
at least every five years, a financial audit of any sales and use taxes imposed under the act; (2) an
annual financial audit of the city’s and county’s existing retirement systems; and (3) at least every five
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DOR must distribute the grants in payments made each year during the period consisting of the first fiscal year that
begins after DOR’s rules implementing the program take effect, and the following two fiscal years. - 3 -
years, a contracted audit of the actuarial performance of the city’s and county’s existing retirement
systems.
Authority to Impose a Sales and Use Tax
Prior law authorized counties to impose a sales and use tax of .5 percent for the purpose of reducing
the county’s property tax levy. Prior law did not allow municipalities to impose a general sales and use
tax.
The act authorizes the City of Milwaukee to impose a two percent sales and use tax and Milwaukee
County to impose an additional sales and use tax of .4 percent, subject to certain conditions.
Under the act, the following conditions apply to the two percent sales and use tax authorized to be
imposed by the City of Milwaukee:
Ordinance approved by supermajority vote. Before the city may impose the tax, the
Milwaukee Common Council must pass an ordinance authorizing the tax by a two-thirds majority
vote of all members elect.
Purposes for which sales tax revenue may be used. The act requires the city to use up to 90
percent of the amount of revenue generated in the first full calendar year in which the tax is
imposed for pension-related costs, including payments to the existing city retirement system’s
unfunded actuarial accrued liability and increases in city agencies’ employer contribution costs for
the existing retirement system. The city must use 10 percent of the amount of revenue received in
the first full calendar year the tax is imposed to maintain a level of law enforcement and fire
protective and emergency medical services (EMS) that is equivalent to the level the city provided on
April 1, 2023. The city must use any revenue that exceeds that amount to increase the number of law
enforcement officers and paid members of the fire department, until the city employs 1,725 law
enforcement officers, including 175 detectives, and maintains a daily staffing level not fewer than
218 members of the paid fire department. After that time, the city must use that excess revenue for
the ongoing costs of that staffing increase.
Requirement to join the Wisconsin Retirement System. As a condition of imposing the tax,
the act requires the city to elect to join the Wisconsin Retirement System (WRS) for all new
employees.
Retirement System Administration. Beginning on the January 1 after the city enacts an
ordinance to impose a sales and use tax, the act requires the city to calculate annual employer
contributions for its existing retirement system using a 30-year amortization period and an annual
investment return assumption that is the same as or less than the assumption used for the WRS.
The act provides immunity from liability for trustees and administrators of the city’s retirement
system for complying with those requirements.
Report to the Joint Committee on Finance. Beginning in 2026, the city must submit an
annual report to the Joint Committee on Finance (JCF). The report must contain detailed
information regarding the city’s expenditures of the sales and use tax revenues, including
expenditures and staffing levels related to law enforcement, fire protection, and other public safety
measures.
Requirement to attain certain policy and fire staffing levels within 10 years. The act
requires the city to attain staffing levels of 1,725 law enforcement officers, including 175 detectives,
and not fewer than 218 members of the paid fire department within 10 years after the tax is first
imposed. - 4 -
Supermajority vote required for spending and position increases. Until the city repeals
the sales and use tax, the act generally requires any proposal to do either of the following to be
approved by a vote of two-thirds of all members of the city’s Common Council: (1) new program
spending; or (2) increasing the total number of positions in the city.
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Collective bargaining. If the tax is imposed, the act prohibits the city from collectively bargaining
with public safety employees on any terms of the city’s existing retirement systems.
No new benefits for employees in existing system. If the tax is imposed, the act prohibits the
city from increasing or enhancing benefits for employees who remain in the city’s existing
retirement systems, except as required to comply with federal law. The act specifically prohibits
changes to the city’s existing retirement system that are contrary to collective bargaining
agreements between the city and certain police and fire associations that were in effect through
December 31, 2022 and benefits or payments defined in the city’s charter in 2022.
Sunset. The act requires the city to repeal the ordinance authorizing the sales and use tax effective
on the first December 31 after the city’s retirement system is fully funded, or 30 years after the tax
takes effect, whichever occurs first.
The following conditions apply to the additional .4 percent sales tax authorized to be imposed by
Milwaukee County under the act:
Ordinance approved by supermajority vote. Before the county may impose the tax, the
county board must pass an ordinance authorizing the tax by a two-thirds majority vote of all
members elect.
Purposes for which sales tax revenue may be used. The county must first contribute the
revenue from the additional tax to the existing county retirement system’s unfunded accrued
liability, as determined by the retirement system’s actuary. After contributing the required amount
to the retirement system’s unfunded actuarial accrued liability in a given year, the county must
make the required payment for its pension bond obligations. The county must use any remaining
revenue from the tax in a given year to make an additional payment to the county retirement
system’s unfunded actuarial accrued liability.
Requirement to join the WRS. As a condition of imposing the tax, the county must make an
election to join the WRS for all new employees.
Supermajority vote required for spending and position increases. Until the county
repeals the sales and use tax, the act generally requires any proposal to do either of the following to
be approved by a vote of two-thirds of all members of the county board: (1) new program spending;
or (2) increasing the total number of positions in the city.
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Collective bargaining. If the tax is imposed, the act prohibits the county from collectively
bargaining with public safety employees on any terms of the county’s existing retirement systems.
No new benefits for employees in existing system. If the tax is imposed, the act prohibits the
county from increasing or enhancing benefits for employees who remain in the county’s existing
retirement system, except as required to comply with federal law.
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That requirement does not apply to a program that is intended to reduce expenditures or consolidate or reorganize
existing services into a different administrative structure without increasing spending.
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That requirement does not apply to a program that is intended to reduce expenditures or consolidate or reorganize
existing services into a different administrative structure without increasing spending. - 5 -
Report to JCF. Beginning in 2026, the county must submit an annual report to JCF. The report
must contain detailed information regarding the county’s expenditures of the sales and use tax
revenues.
Sunset. The act requires the county to repeal the ordinance imposing the tax after the county’s
retirement system is first fully funded, or 30 years after the additional sales and use tax takes effect,
whichever occurs first.
Other City of Milwaukee and Milwaukee County-Specific Provisions
The act includes the following provisions that apply to both the City of Milwaukee and
Milwaukee County and are not directly tied to the authority to impose a sales and use tax:
Plan for use or sale of unused buildings. The act requires the city and county to identify all
buildings that the county or city has authority to sell and that are not being used by the city or
county. The city and county must each submit a plan to JCF for the use or sale of the buildings
identified.
Cap on spending for cultural or entertainment matters and nonprofit partnerships.
The act provides that no more than five percent of the city’s and county’s total amount of budgeted
expenditures may: (1) be related to cultural or entertainment matters; or (2) involve partnerships
with nonprofit groups. However, the act provides exceptions for: (1) certain charter schools in the
city; and (2) parks, including zoos, and health or transit services in the county.
The act also includes the following provisions that apply to the City of Milwaukee, whether or not the
city exercises the new sales and use tax authority:
Changes to Milwaukee Fire and Police Commission composition and authority. The act
modifies the composition of the board of the Milwaukee Fire and Police Commission by requiring
that at least two commission members must be selected from lists submitted by the employee
associations that represent nonsupervisory law enforcement officers and law enforcement officers
or fire fighters, respectively. The act establishes procedures regarding nominations of individuals to
serve on the commission’s board, including a 45-day timeline by which the mayor must appoint
individuals from the lists submitted by the employee associations. The act also specifies that
members of the board may not continue to serve after their terms expire. In addition, the act
authorizes the chiefs of the city’s police and fire departments to establish policies relating to the
control and management of their departments, whereas prior law authorized the commission to do
so.
Supermajority vote required to modify police or fire policies. The act provides that the
city may modify policies established by the city’s police or fire chief only if approved by two-thirds of
all members on the city’s Common Council.
School resource officers. The act requires Milwaukee Public Schools to ensure that at least 25
school resource officers
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are present at schools within the district during normal school hours, and
that the school resource officers are available during certain additional time periods and events. The
act requires Milwaukee Public Schools to ensure that the officers complete a 40-hour training
course sponsored by the National Association of School Resource Officers.
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In this context, “school resource officer” means a law enforcement officer who is deployed in community-oriented
policing and assigned by the relevant law enforcement agency that employs him or her to work in a full-time capacity
in collaboration with a school district. - 6 -
Restriction on spending for a street car system and positions to promote diversity. The
act prohibits the city from expending any revenue received from its property tax levy or sales and
use taxes to fund: (1) the development, operation, or maintenance of a street car system; or (2) any
position for which the principal duties consist of promoting individuals or groups on the basis of
their race, color, ancestry, national origin, or sexual orientation.
Maintenance of effort for police and fire. In addition to the sales and use tax-specific
maintenance of effort requirements, described above, the act requires the city to maintain a level of
law enforcement and fire protection and EMS service that is at least equivalent to that provided by
the city the previous year, as measured by the number of full-time equivalent law enforcement
offices employed by the city and the daily staffing level of the paid fire department. The act allows
the city to use “any reasonable method” to estimate the number of law enforcement officers and
paid fire department staffing levels, and it excludes grant-funded officers and fire fighters from the
maintenance of effort requirement.
Audit of Office of Violence Prevention. The act requires the city to obtain an independent
audit of the city’s Office of Violence Prevention and submit the results of the audit to the
Legislature.
Finally, the act includes the following requirements that apply to Milwaukee County, whether or not
a sales and use tax is imposed under the act:
Correctional workers report. The act requires the county to prepare a report regarding changes
to the county’s compensation plan to make the county competitive in the market for correctional
workers at a sustainable level of funding.
Retirement system administration. Beginning in 2024, the act requires the county to calculate
its annual employer contributions for the county’s existing retirement system using not more than a
30-year amortization period and an annual investment return assumption that is the same as or less
than the annual investment return assumption used by the WRS. Future unfunded actuarial accrued
liability may be amortized on the basis of standard actuarial practices. In addition, if the city or
county joins the WRS for new employees, the city or county must pay the remaining balance of
actuarially determined normal cost contributions each year that is not covered by employee
contributions.
OTHER CHANGES TO STATE LAW
Maintenance of Effort Requirements
Beginning on July 1, 2024, the act generally requires counties and municipalities to provide
“maintenance of effort” certifications to DOR, with a penalty of a 15 percent reduction in a
municipality’s shared revenue for failing to do so.
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The certifications relate to: (1) law enforcement; and
(2) fire protection and EMS, with different requirements for each of those categories.
Law Enforcement and Fire
With respect to law enforcement, the act applies the certification requirement only to municipalities
with populations greater than 20,000. Specifically, the act requires those municipalities to annually
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The act provides limited exceptions for counties and municipalities that consolidate services, for the y ear following
that consolidation, and for municipalities in which law enforcement services are provided solely by a county sheriff on
a non-contractual basis. - 7 -
certify to DOR that the municipality has maintained a level of law enforcement that is at least
equivalent to that provided in the municipality in the previous year. The certifications must include a
statement from the person in charge of providing law enforcement that certifies that any of the
following has been maintained at a level at least equivalent to the previous year:
Moneys raised by tax levy and expended for employment costs of law enforcement officers.
The percentage of the total moneys raised by tax levy that is expended for employment costs of law
enforcement officers.
The number of full-time equivalent law enforcement officers employed by or assigned to the
municipality, not including officers whose positions are funded by state or federal grants.
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Fire Protection and Emergency Medical Services
With respect to fire protection and EMS, the certification requirement applies to all counties and
municipalities. The act requires counties and municipalities to annually certify to DOR that the county
or municipality has maintained at least two of the following at a level at least equivalent to the previous
year:
Expenditures, not including capital expenditures, for fire protection and EMS.
The number of full-time equivalent fire fighters and EMS personnel employed by or assigned to the
county or municipality.
The level of training and maintenance of licensure for fire fighters and EMS personnel providing fire
protection and EMS within the county or municipality.
Response times for fire protection and EMS throughout the county or municipality, adjusted for call
location.
High School Incident Statistics
The act requires public high schools, including independent charter schools, and private high schools
that participate in a choice program,
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to collect and maintain statistics regarding incidents that occur in
certain locations and time periods. The requirement applies to the following types of incidents, if the
incidents: (1) occur on property owned or leased by the school or the relevant governing body; (2) occur
during school hours, a school-sanctioned event, or the transportation of pupils to or from school; and
(3) are reported to law enforcement and result in the filing of a charge or citation:
Homicide.
Sexual assault.
Burglary, robbery, or theft.
Certain types of battery, substantial battery, or aggravated battery.
Arson.
Use or possession of alcohol, a controlled substance, or a controlled substance analog.
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The act allows that number to be estimated using “any reasonable method,” but the act specifies that only positions
that are actually filled may be considered.
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Wisconsin law provides for four different programs that allow qualifying students to receive a state-funded tuition
voucher to attend a private school. These programs are collectively referred to as “choice programs.” - 8 -
Possession of a firearm in violation of the gun-free school zones law.
Disorderly conduct in violation of a municipal ordinance.
The act requires public, charter, and choice highs schools to report those statistics on an annual basis to
the school board or the Department of Public Instruction (DPI), respectively. The act requires DPI to
promulgate rules to administer the reporting requirements, and it directs the Department of Justice
(DOJ) to cooperate with DPI to develop a reporting system that incorporates DOJ’s uniform crime
reporting system.
The act also requires DPI to include certain school, school district, and statewide totals and averages
regarding such statistics in school report cards. However, the act prohibits DPI from considering the
statistics when determining a school’s performance or school district’s improvement for the report card.
Levy Limit Adjustments
Prior law, generally retained by the act, places a limit, commonly referred to as a “levy limit,” on the
amount by which a municipality or county may increase its property tax levy. However, a number of
exceptions apply. Most relevant to the act, prior law generally provided an increase, and a
corresponding decrease, of a county’s or municipality’s levy limit to account for the transfer of services
from one county or municipality to another.
The act requires both the transferring county or municipality and the county or municipality assuming
new services to file a notice with DOR in order for a county’s or municipality’s levy limit to be increased
or decreased to account for the transfer of services.
In addition, with respect to the impact of tax incremental districts (TIDs) on levy limits, the act
modifies what is included in the valuation factor
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for determining a local levy limit. In addition,
beginning with TIDs created in 2025, the act sunsets the one-time levy limit increase allowed under
prior law upon the termination of a TID, and replaces it with a relatively smaller, one-time increase
upon TID termination.
Authority to Form Joint Police and Fire Departments
Prior law specifically authorized cities to form joint police and fire departments with other cities, but
not with towns and villages. The act authorizes cities to create joint police or fire departments with
towns or villages.
Comparative Report on Local Spending
Prior law, retained by the act, requires DOR to collect annual information from counties,
municipalities, and certain other local units of government regarding specified sources of revenue,
government expenditures, debt, financial audits, and other specified information. The act requires
DOR to produce a comparative local government spending report regarding that information on an
annual basis, and to display the information on its website.
Advisory Referenda
Prior law generally allowed counties and municipalities to hold advisory referenda to gauge public
opinion on a given topic. The act prohibits counties and municipalities from holding advisory
referenda, with exceptions for advisory referenda regarding: (1) capital expenditures proposed to be
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The “valuation factor” is part of an equation that allows the prior levy to be increased in proportion to any increase in
a municipality’s equalized value due to net new construction. - 9 -
funded with county or municipality property tax revenue; (2) local shared revenue agreements; (3)
cooperative boundary agreements; and (4) certain cable and telecommunication operations.
Minority Hiring Preferences
Prior law did not prohibit local units of government from adopting hiring and procurement
preferences to remediate historic discrimination. The act prohibits counties and municipalities from
discriminating against, or granting preferential treatment to, persons in certain protected classes when
making employment decisions or contracting for public works, unless that preferential treatment is
required to secure federal aid. The protected classes specified under the act include classes based on
race, color, ancestry, national origin, or sexual orientation.
Business Closures to Control Communicable Disease Outbreaks
Prior law, generally retained by the act, directs local health officials to take measures necessary to
prevent, suppress, and control communicable diseases, and to forbid public gatherings when deemed
necessary to control outbreaks or epidemics.
The act generally prohibits local health officers from mandating the closure of one or more businesses
for longer than 30 days to control an outbreak or epidemic of communicable disease. The act allows for
one 30-day extension of such a mandate, if the extension is approved by the relevant local government
body. The act prohibits a mandate to close more than one business from distinguishing between
essential and non-essential businesses.
Quarry Operations
Generally, many aspects of quarry operations are regulated under state or federal law, but local
ordinances also affect quarry operations.
The act specifies the extent of local authority to regulate certain quarry operations. Specifically, the act
applies to quarries that extract and process nonmetallic minerals (soil, clay, sand, gravel, or
construction aggregate) that are primarily used for a public works project or a private construction or
transportation project.
The act authorizes towns, villages, cities, and counties to require quarry operators to obtain a
conditional use permit or a licensing permit to conduct quarry operations, but the act prohibits a town,
village, city, or county from applying any new permit or license requirements to certain existing or
expanding quarry operations. The act also prohibits towns, villages, cities, and counties from imposing
licensing requirements if the same requirements have been addressed through zoning. The act requires
licensing permits to have a duration of at least five years, and it requires licensing permit conditions to
be related to the purpose of the ordinance requiring the licensing permit and based on substantial
evidence.
In addition, the act specifically authorizes counties and municipalities to regulate certain aspects of
blasting at quarries and generally prohibits them from regulating other aspects of blasting. However,
under the act, a county or municipality may petition the Department of Safety and Professional Services
for authority to impose additional conditions on blasting.
Finally, the act prohibits counties and municipalities from regulating quarry operators’ hours of
operation in certain circumstances in which a quarry is producing materials that will be used in a public
works project. - 10 -
Ambulance Staffing and EMS Certification Requirements
The act makes several changes to current law relating to ambulance staffing requirements and
certification of EMS personnel.
National Registration for Emergency Medical Responders
Generally, Wisconsin law establishes multiple levels of practice for EMS personnel, with different
credentialing requirements for each practice level. Among other eligibility requirements for an initial
license or certification, prior administrative rules required applicants at all practice levels to be
registered with the National Registry of Emergency Medical Technicians (NREMT), and to either be
certified by NREMT or have completed an assessment exam through the NREMT.
The act prohibits the Department of Health Services (DHS) from requiring a NREMT registration and
assessment exam for the first EMS practice level, called an emergency medical responder. However, the
act allows an ambulance provider to require such an exam, for example, as a condition of employment.
Certification Based on Military Experience
As mentioned, EMS personnel must obtain a license or certification at every practice level. Under prior
law, generally retained by the act, an applicant for the first practice level certification (as an emergency
medical responder) generally must satisfactorily complete a course that meets certain guidelines,
among other requirements. However, prior law specified that experience gained in connection with
military service may satisfy the course completion requirement, if DHS determines that the military
experience is “substantially equivalent” to the course ordinarily required.
For purposes of the exception to the course completion requirement for emergency medical responders,
the act authorizes ambulance service providers and EMS programs, rather than DHS, to determine
whether the exception applies. In addition, rather than requiring the military experience to be
“substantially equivalent” to the generally required course, the act requires that the applicant has
obtained “relevant” education, training, and experience in connection with military service.
Ambulance Staffing Requirements
Generally, when an ambulance transports a sick, disabled, or injured individual, generally at least two
emergency medical technicians (EMTs) or one EMT and one training permit holder must be present.
Prior law generally required one of those EMTs to also generally be licensed at the same level of care
as the ambulance service.
The act allows an ambulance engaged in non-emergent interfacility transport to be staffed with one
EMT who is in the patient compartment during transport of the patient and one individual who has a
certification in cardiopulmonary resuscitation, through a course approved by DHS.
In addition, the act prohibits DHS from requiring rural ambulance service providers
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to stock an
ambulance with certain equipment as a condition of upgrading an ambulance’s service level to the
highest level of license of any practitioner staffing the ambulance.
Finally, the act prohibits ambulance service providers and EMS programs from prohibiting their
employees or volunteers from being employed by or volunteering with another ambulance service
provider.
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In this context, a “rural ambulance service provider” is an ambulance service provider for which the population of the
largest single municipality in the ambulance service provider’s service area is less than 10,000. - 11 -
Grants for Providing Transportation for Medical Care
Prior law authorized grants for local units of government for providing transportation for medical
care. The act repeals the authority for those grants.
Local Input for Stewardship Projects
The Warren Knowles-Gaylord Nelson Stewardship Program (“stewardship program”) authorizes state
borrowing for state land acquisition and certain other purposes relating to preserving wildlife habitat
and expanding opportunities for outdoor recreation. Certain stewardship projects are subject to
approval by JCF under a 14-day passive review procedure. Prior law, retained by the act for land
acquisition projects located south of Highway 8, requires the Department of Natural Resources (DNR)
to take resolutions passed by affected local units of government into consideration before approving the
obligation of stewardship funds for land acquisition.
For proposed land acquisition projects and activities located north of Highway 8, the act prohibits
DNR from approving the obligation of funds, or requesting approval of such obligation from JCF,
unless every county and municipality in which the land is located adopts a resolution approving the
project or activity by a majority vote of its governing body.
Effective date: The act generally takes effect on June 22, 2024, with the following exceptions:
Certain provisions relating to the administration and auditing of existing City of Milwaukee and
Milwaukee County retirement systems, and the imposition of new sales and use taxes in the City of
Milwaukee and Milwaukee County take effect on the January 1 of the year following the year that
the city or county passes an ordinance to impose a sales and use tax under the bill.
Certain provisions relating to ambulance staffing and EMS requirements take effect on January 1,
2024.
A number of other provisions take effect on July 1, 2024.
For a full history of the act, visit the Legislature’s bill history page.
AH:jal