Date of enactment: June 20, 2023
2023 Assembly Bill 245 Date of publication*: June 21, 2023
2023 WISCONSIN ACT 12
AN ACT to repeal 49.45 (51), 60.85 (1) (f), 66.1105 (2) (d), 70.043, 70.11 (42), 70.47 (15), 70.53 (1) (a), 71.07 (5n)
(a) 5. d., 71.28 (5n) (a) 5. d., 76.07 (4g) (a) 11. and 12., 76.69, 79.01 (1), 79.01 (2d), 79.02 (3) (e) and 79.036 (2);
to renumber 66.0608 (title); to renumber and amend 23.0917 (5t), 62.13 (2m) (title), 62.13 (2m) (a), 62.13 (2m)
(b), 66.0608 (2), 66.0608 (3), 66.0608 (4), 77.51 (12t), 77.70 and 79.02 (3) (a); to amend 26.03 (1m) (b) (intro.), 33.01
(9) (a), 33.01 (9) (am) 1. and 2., 33.01 (9) (ar) 1., 33.01 (9) (b) 1., 40.02 (48) (b) 5., 40.21 (7) (b), 59.52 (25), 59.605
(3) (c), 59.875 (2) (a), 60.34 (1) (a), 60.85 (1) (h) 1. c., 60.85 (1) (o), 61.26 (2), 61.26 (3), 62.09 (9) (a), 62.09 (9)
(e), 62.13 (1), 62.13 (2) (b), 62.50 (1h), 62.50 (1m), 62.50 (3) (a), 62.50 (3) (am), 62.623 (1), 66.0435 (3) (c) 1. (intro.),
66.0435 (3) (g), 66.0435 (9), 66.0602 (1) (am), 66.0602 (1) (d), 66.0602 (3) (a), 66.0602 (3) (b), 66.0602 (3) (dm),
66.0602 (3) (ds), 66.0607 (1), 66.1105 (2) (f) 1. c., 66.1105 (2) (f) 2. e., 66.1105 (2) (i) 2., 66.1105 (6m) (c) 8., 66.1106
(1) (k), 70.02, 70.04 (1r), 70.05 (5) (a) 1., 70.10, 70.119 (3) (c), 70.13 (1), 70.13 (2), 70.13 (3), 70.13 (7), 70.15 (2),
70.17 (1), 70.174, 70.18 (1), 70.18 (2), 70.19, 70.20, 70.21 (1), 70.21 (1m) (intro.), 70.21 (2), 70.22 (1), 70.22 (2)
(a), 70.27 (1), 70.27 (3) (a), 70.27 (4), 70.27 (5), 70.27 (7) (b), 70.29, 70.30 (intro.), 70.34, 70.345, 70.35 (1), 70.35
(2), 70.35 (3), 70.35 (4), 70.35 (5), 70.36 (1), 70.36 (2), 70.43 (2), 70.44 (1), 70.47 (7) (aa), 70.49 (2), 70.50, 70.52,
70.65 (2) (a) 2., 70.65 (2) (b) (intro.), 70.68 (1), 70.73 (1) (b), 70.73 (1) (c), 70.73 (1) (d), 70.84, 70.855 (1) (intro.),
70.855 (1) (a), 70.855 (1) (b), 70.995 (1) (a), 70.995 (4), 70.995 (5), 70.995 (7) (b), 70.995 (8) (b) 1., 70.995 (12)
(a), 71.07 (5n) (a) 5. a., 71.07 (5n) (a) 9. (intro.), 71.07 (5n) (a) 9. a., 71.07 (5n) (d) 2., 71.07 (6e) (a) 5., 71.07 (9)
(a) 3., 71.17 (2), 71.28 (5n) (a) 5. a., 71.28 (5n) (a) 9. (intro.), 71.28 (5n) (a) 9. a., 71.28 (5n) (d) 2., 71.52 (7), 73.01
(5) (a), 76.02 (1), 76.03 (1), 76.07 (2), 76.07 (4g) (a) 10., 76.07 (4g) (a) 13., 76.125 (1), 76.24 (2) (a), 76.31, 76.82,
chapter 77 (title), 77.04 (1), 77.54 (20n) (d) 2., 77.54 (20n) (d) 3., 77.54 (57d) (b) 1., subchapter V (title) of chapter
77 [precedes 77.70], 77.71, 77.73 (2), (2m) and (3), 77.75, 77.76 (1), 77.76 (2), 77.76 (3), 77.76 (4), 77.77 (1) (a),
77.77 (1) (b), 77.77 (3), 77.78, 77.84 (1), 78.55 (1), 79.015, 79.02 (2) (b), 79.035 (title), 79.035 (4) (c) 2., 79.035 (4)
(d) 2., 79.035 (4) (e) 2., 79.035 (4) (f) 2., 79.035 (4) (g), 79.035 (4) (h), 79.035 (4) (i), 79.035 (5), 79.035 (6), 79.035
(8), 79.05 (2) (c), 79.05 (3) (d), 119.04 (1), 174.065 (3), 256.15 (4m) (d), 256.15 (8) (b) 3., 815.18 (3) (intro.) and
978.05 (6) (a); to repeal and recreate 62.50 (3) (title), 79.035 (5) and 79.036 (1) (intro.); to create 13.94 (1) (w), 13.94
(1) (x), 13.94 (1) (y), 13.94 (1s) (c) 1m., 13.94 (1s) (c) 1s., 23.0917 (5t) (b), 25.17 (1) (jf), 25.491, 59.875 (2) (c),
59.875 (4), 59.90, 60.85 (5) (j), 62.50 (1j), 62.623 (3), 62.625, 62.90, 66.0144, 66.0145, 66.0441, 66.0602 (1) (cm),
66.0602 (1) (e), 66.0602 (3) (dq), 66.0602 (3) (dv), 66.0608 (title), 66.0608 (1) (fm), 66.0608 (2m), 66.1105 (4m)
(b) 2m., 66.1105 (5) (j), 66.1106 (4) (e), 70.015, 70.111 (28), 70.17 (3), 70.995 (5n), 71.07 (5n) (a) 9. c., 71.28 (5n)
(a) 9. c., 73.03 (77), 76.025 (5), 76.074, 77.51 (12t) (a) to (c), 77.70 (2), 77.701, 77.76 (3r), 79.036, 79.037, 79.038,
79.039, 79.05 (4), 79.0965, 101.02 (7y), 111.70 (4) (mc) 7., 111.70 (4) (mc) 8., 115.385 (1) (e), 115.385 (1g) (g),
118.124, 252.03 (2j), 256.15 (1) (ij), 256.15 (4) (a) 4., 256.15 (8) (bm), 256.15 (8) (fm), 256.15 (10m), 256.35 (3s)
(bm) 5. and 706.05 (2m) (b) 3. of the statutes; and to affect Laws of 1937, chapter 201, section 1 (4), Laws of 1937,
* Section 991.11, WISCONSIN STATUTES: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor’s
partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.” − 2 −2023 Wisconsin Act 12 2023 Assembly Bill 245
chapter 201, section 14A, Laws of 1937, chapter 201, section 21, Laws of 1937, chapter 396, section 1 (3) (b), Laws
of 1937, chapter 396, section 1 (4) (e) 2m., Laws of 1937, chapter 396, section 15 (1), Laws of 1937, chapter 396,
section 15 (1) (a) to (e) and Laws of 1937, chapter 396, section 16A; relating to: county and municipal aid; imposing
a city and county sales tax to pay the unfunded liability of city and county retirement systems; requiring certain newly
hired city and county employees to be enrolled in the Wisconsin Retirement System; fire and police commissions
of first class cities; eliminating the personal property tax; reporting certain crimes and other incidents on school prop-
erty or school transportation; advisory referenda; local health officers; local public protection services; local levy
limits; local regulation of certain quarry operations; emergency services; local approval of projects and activities
under the Warren Knowles−Gaylord Nelson Stewardship 2000 Program; and granting rule−making authority.
The people of the state of Wisconsin, represented in
senate and assembly, do enact as follows:
SECTION 2. 13.94 (1) (w) of the statutes is created to
read:
13.94 (1) (w) Once every 5 years, conduct a financial
audit of expenditures of revenues generated by the sales
and use taxes imposed under ss. 77.70 (2) and 77.701.
SECTION 3. 13.94 (1) (x) of the statutes is created to
read:
13.94 (1) (x) Annually, conduct a financial audit of
the retirement systems of Milwaukee County and the city
of Milwaukee, to include financial statements and an
evaluation of accounting controls and accounting records
maintained by the systems for individual participants and
departments. Within 30 days after completion of such
audit, the bureau shall file with the legislature under s.
13.172 (2), the governor, the legislative reference bureau,
the department of administration, and the respective sys-
tems a detailed report thereof, including specific
instances, if any, of illegal or improper transactions.
SECTION 4. 13.94 (1) (y) of the statutes is created to
read:
13.94 (1) (y) At least once every 5 years, contract for
an actuarial audit of the retirement systems of Milwaukee
County and the city of Milwaukee.
SECTION 5. 13.94 (1s) (c) 1m. of the statutes is cre-
ated to read:
13.94 (1s) (c) 1m. The retirement systems of Mil-
waukee County and the city of Milwaukee for the cost of
the audits required to be performed of those systems
under sub. (1) (x) and (y).
SECTION 6. 13.94 (1s) (c) 1s. of the statutes is created
to read:
13.94 (1s) (c) 1s. Milwaukee County and the city of
Milwaukee for the cost of the audits required to be per-
formed under sub. (1) (w).
SECTION 7g. 23.0917 (5t) of the statutes is renum-
bered 23.0917 (5t) (intro.) and amended to read:
23.0917 (5t) LOCAL GOVERNMENTAL RESOLUTIONS.
(intro.) Each city, village, town, or county may adopt a
nonbinding resolution that supports or opposes the pro-
posed acquisition of land to be funded by moneys obli-
gated from the appropriation under s. 20.866 (2) (ta) if all
or a portion of the land is located in the city, village, town,
or county. The department shall provide written notifica-
tion of the proposed acquisition to each city, village,
town, or county in which the land is located. A city, vil-
lage, town, or county that adopts a resolution under this
subsection shall provide the department with a copy of
the resolution. If All of the following apply to a resolu-
tion under this subsection:
(a) For the proposed acquisition of land located south
of USH 8, if the department receives the copy within 30
days after the date that the city, village, town, or county
received the notification of the proposed acquisition, the
department shall take the resolution into consideration
before approving or denying the obligation of moneys for
the acquisition from the appropriation under s. 20.866 (2)
(ta).
SECTION 7s. 23.0917 (5t) (b) of the statutes is created
to read:
23.0917 (5t) (b) For the proposed acquisition of land
located north of USH 8, the department may not approve
the obligation of moneys for the acquisition from the
appropriation under s. 20.866 (2) (ta) and may not notify
the joint committee on finance of the proposal, if required
under sub. (6m), unless every city, village, town, or
county in which the land is located adopts a resolution
under this subsection approving the acquisition by a sim-
ple majority vote of the governing body.
SECTION 9. 25.17 (1) (jf) of the statutes is created to
read:
25.17 (1) (jf) Local government fund (s. 25.491);
SECTION 10. 25.491 of the statutes is created to read:
25.491 Local government fund. (1) There is estab-
lished a separate nonlapsible trust fund designated as the
local government fund.
(2) There is established in the local government fund
a separate account that is designated the “county and
municipal aid account” to make the payments under s.
79.036.
(3) There is established in the local government fund
a separate account that is designated the “expenditure
restraint program account” to make the payments under
s. 79.05.
(4) There is established in the local government fund
a separate account that is designated “state aid, local gov-
ernment fund; tax exempt property” to make the pay-
ments under s. 79.095. − 3 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
(5) There is established in the local government fund
a separate account that is designated “state aid, local gov-
ernment fund; personal property tax exemption” to make
the payments under s. 79.096.
(6) There is established in the local government fund
a separate account that is designated “state aid, local gov-
ernment fund; repeal of personal property taxes” to make
the payments under s. 79.0965.
(7) There is established in the local government fund
a separate account that is designated “state aid; video ser-
vice provider fee” to make the payments under s. 79.097.
(8) There is established in the local government fund
a separate account that is designated “municipal ser-
vices” to make payments as determined under s. 70.119
(7).
(9) There is established in the local government fund
a separate account that is designated the “supplemental
county and municipal aid account” to make the payments
under s. 79.037.
(10) There is established in the local government
fund a separate account that is designated the “innovation
account” to make the grant payments under s. 79.038 (1).
(11) There is established in the local government
fund a separate account that is designated the “innovation
planning grants account” to make the grant payments
under s. 79.038 (2).
(12) There is established in the local government
fund a separate account that is designated the “commu-
nity youth and family aids account” for the improvement
and provision of community−based juvenile delin-
quency−related services under s. 48.526 and juvenile cor-
rectional services under s. 301.26 and for reimbursement
to counties having a population of less than 750,000 for
the cost of court attached intake services as provided in
s. 938.06 (4).
SECTION 11. 26.03 (1m) (b) (intro.) of the statutes is
amended to read:
26.03 (1m) (b) (intro.) Paragraph (a) 1. does not
apply to a person harvesting raw forest products on pub-
lic lands, as defined in s. 70.13 (7), 2021 stats., to a person
harvesting raw forest products for fuel wood for his or her
home consumption, to a person harvesting for the pur-
pose of clearing the land for agricultural use or to a person
harvesting from the person’s own land, any of the follow-
ing:
SECTION 12. 33.01 (9) (a) of the statutes is amended
to read:
33.01 (9) (a) For the purpose of receiving notice
under this chapter, a person whose name appears as an
owner of real property on the tax roll under s. 70.65 (2)
(a) 1. that was delivered under s. 74.03 on or before the
3rd Monday in December of the previous year.
SECTION 13. 33.01 (9) (am) 1. and 2. of the statutes
are amended to read:
33.01 (9) (am) 1. A person whose name appears as an
owner of real property on the tax roll under s. 70.65 (2)
(a) 1. that was delivered under s. 74.03 on or before the
3rd Monday in December of the previous year.
2. The spouse of a person whose name appears as an
owner of real property on the tax roll under s. 70.65 (2)
(a) 1. that was delivered under s. 74.03 on or before the
3rd Monday in December of the previous year if the
spouse is referred to on that tax roll.
SECTION 14. 33.01 (9) (ar) 1. of the statutes is
amended to read:
33.01 (9) (ar) 1. The person’s name appears as an
owner of real property on the tax roll under s. 70.65 (2)
(a) 1. that was delivered under s. 74.03 on or before the
3rd Monday in December of the previous year.
SECTION 15. 33.01 (9) (b) 1. of the statutes is
amended to read:
33.01 (9) (b) 1. Whose name appears as an owner of
real property on the tax roll under s. 70.65 (2) (a) 1. that
was delivered under s. 74.03 on or before the 3rd Monday
in December of the previous year; or
SECTION 15f. 40.02 (48) (b) 5. of the statutes, as cre-
ated by 2023 Wisconsin Act 4, is amended to read:
40.02 (48) (b) 5. A “county jailer” is an employee of
a county whose principal duties involve supervising,
controlling, or maintaining a jail or house of correction
or the persons confined in a jail, as assigned by the sheriff
under s. 59.27 (1), or the persons confined in a house of
correction, as assigned by a county board of supervisors
under s. 303.17, regardless of whether the employee has
been sworn regarding his or her duties or whether the
employee serves on a full−time basis, provided the
department receives notification of the participant’s
name as provided in s. 40.06 (1) (d) and (dm). Notwith-
standing par. (a), an employer may classify an employee
who is a county jailer as a protective occupation partici-
pant under par. (am) 23. without making a determination
that the principal duties of the employee involve active
law enforcement or active fire suppression or prevention.
A determination under this subdivision may not be
appealed under s. 40.06 (1) (e) or (em). A county jailer
is not a protective occupation participant if he or she so
elects with the employer under s. 59.52 (8m) or 2023
Wisconsin Act 4.
SECTION 15m. 40.21 (7) (b) of the statutes is
amended to read:
40.21 (7) (b) Any municipal employer, other than a
1st class city or county with a population of at least
750,000, that elects to be included within the provisions
of the Wisconsin Retirement System under sub. (1) on or
after March 2, 2016, may choose not to include any of its
public utility employees.
SECTION 16. 49.45 (51) of the statutes is repealed.
SECTION 17. 59.52 (25) of the statutes is amended to
read:
59.52 (25) ADVISORY AND CONTINGENT REFERENDA.
The board may conduct a countywide referendum for
advisory purposes or for the purpose of ratifying or vali- − 4 −2023 Wisconsin Act 12 2023 Assembly Bill 245
dating a resolution adopted or ordinance enacted by the
board contingent upon approval in the referendum. The
board may not conduct a referendum for advisory pur-
poses, except as provided under s. 66.0305 (6) or for an
advisory referendum regarding capital expenditures pro-
posed to be funded by the county property tax levy.
SECTION 18m. 59.605 (3) (c) of the statutes is
amended to read:
59.605 (3) (c) 1. If a county transfers to another gov-
ernmental unit responsibility for providing any service
that the county provided in the preceding year, the levy
rate limit otherwise applicable under this section to the
county in the current year is decreased to reflect the cost
that the county would have incurred to provide that ser-
vice, as determined by the department of revenue. The
levy rate limit adjustment under this subdivision applies
only if the county and transferee governmental unit file
a notice of service transfer with the department of rev-
enue.
2. If a county increases the services that it provides
by adding responsibility for providing a service trans-
ferred to it from another governmental unit in any year,
the levy rate limit otherwise applicable under this section
to the county in the current year is increased to reflect the
cost of that service, as determined by the department of
revenue. The levy rate limit adjustment under this subdi-
vision applies only if the county and transferor govern-
mental unit file a notice of service transfer with the
department of revenue.
SECTION 19. 59.875 (2) (a) of the statutes is amended
to read:
59.875 (2) (a) Beginning on July 1, 2011, in any
employee retirement system of a county, except as other-
wise provided in a collective bargaining agreement
entered into under subch. IV of ch. 111 and except as pro-
vided in par. pars. (b), and (c), employees shall pay half
of all actuarially required normal cost contributions for
funding benefits under the retirement system. The
employer may not pay on behalf of an employee any of
the employee’s share of the actuarially required contribu-
tions.
SECTION 20. 59.875 (2) (c) of the statutes is created
to read:
59.875 (2) (c) In any employee retirement system of
a county that has elected to become a participating
employer under the Wisconsin Retirement System under
s. 40.21 (1), except as provided in par. (b), irrespective of
the funding status of the retirement system, the employer
shall pay the remaining balance of actuarially determined
normal cost contributions each year that is not covered by
the employee contributions.
SECTION 21. 59.875 (4) of the statutes is created to
read:
59.875 (4) AMORTIZATION PERIOD FOR EMPLOYER
CONTRIBUTIONS. Notwithstanding any provision of law or
actuarial rule, beginning on January 1, 2024, in any
retirement system established under chapter 201, laws of
1937, the required annual employer contribution shall be
calculated 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 Wisconsin Retirement System
for participating employees, as defined in s. 40.02 (46).
Future unfunded actuarial accrued liability due to factors
such as market returns and standard actuarial practices
may be amortized on the basis of standard actuarial prac-
tices. The amortization period and investment return
assumptions in this subsection shall supersede any amor-
tization period and investment return assumption
adopted by the retirement system’s actuary or retirement
board. No trustee or administrator of a retirement system
of any retirement system established under chapter 201,
laws of 1937, shall be subject to liability for complying
with this subsection.
SECTION 22. 59.90 of the statutes is created to read:
59.90 Provisions applicable to certain counties
with special sales tax authority. All of the following
apply to a county in which a 1st class city is located:
(1) With regard to the budget of the county, all of the
following apply:
(a) The total amount of budgeted expenditures
related to cultural or entertainment matters or involving
partnerships with nonprofit groups may not be greater
than 5 percent of the total amount of budgeted expendi-
tures for the budget period. This paragraph does not
apply to any expenditure of a county for parks, including
zoos, or for health or transit services.
(b) When each department of the county submits esti-
mated revenues and expenditures for the ensuing budget
period, it shall also provide a proposal to reduce the
department’s expenditures for the ensuing fiscal period
by an amount equal to a total of 5 percent of the depart-
ment’s base level for its budget for the current fiscal
period.
(2) The board may enact an ordinance or adopt a reso-
lution that includes new program spending only upon a
two−thirds vote of all of the members of the board. This
subsection does not apply to a program that is intended
to reduce expenditures or consolidate or reorganize exist-
ing services into a different administrative structure with-
out increasing expenditures. If the county imposes a tax
under s. 77.70 (2) (a) and subsequently repeals the tax,
this subsection does not apply after the repeal.
(3) The board may enact an ordinance or adopt a reso-
lution that increases the total number of positions in the
county only upon a two−thirds vote of all of the members
of the board. If the county imposes a tax under s. 77.70
(2) (a) and subsequently repeals the tax, this subsection
does not apply after the repeal.
(4) The county shall prepare a report on changes to
its compensation plan that are necessary and desirable to − 5 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
make the county competitive in the market for correc-
tional workers at a sustainable level of funding.
(5) The county shall identify all buildings that the
county has authority to sell and that are not being used by
the county and prepare a plan for the use or sale of these
buildings. The county shall submit that plan to the joint
committee on finance in the manner provided under s.
13.172 (2).
(6) (a) In this subsection, “qualified amount” means
the required amount of the retirement system’s unfunded
actuarial accrued liability contribution in 2022.
(b) In any year in which the county imposes a tax
under s. 77.70 (2) (a), other than the first year in which
the tax is imposed, the county shall spend a total of not
less than the qualified amount on the following:
1. The Milwaukee County circuit court.
2. The Milwaukee County secure residential care
center for children and youth.
3. Maintaining or increasing the compensation of
Milwaukee County correctional workers.
4. The Milwaukee County medical examiner.
SECTION 23. 60.34 (1) (a) of the statutes is amended
to read:
60.34 (1) (a) Except as provided in s. 66.0608 (3m),
receive and take charge of all money belonging to the
town, or which is required by law to be paid into the town
treasury, and disburse the money under s. 66.0607.
SECTION 24. 60.85 (1) (f) of the statutes is repealed.
SECTION 25. 60.85 (1) (h) 1. c. of the statutes is
amended to read:
60.85 (1) (h) 1. c. Real property assembly costs,
meaning any deficit incurred resulting from the sale or
lease as lessor by the town of real or personal property
within a tax incremental district for consideration which
is less than its cost to the town.
SECTION 26. 60.85 (1) (o) of the statutes is amended
to read:
60.85 (1) (o) “Taxable property” means all real and
personal taxable property located in a tax incremental
district.
SECTION 27. 60.85 (5) (j) of the statutes is created to
read:
60.85 (5) (j) Upon receiving a written application
from the town clerk, in a form prescribed by the depart-
ment of revenue, the department shall recalculate the
base value of a tax incremental district affected by 2023
Wisconsin Act .... (this act) to remove the value of the
personal property. A request received under this para-
graph no later than October 31 is effective in the year fol-
lowing the year in which the request is made. A request
received after October 31 is effective in the 2nd year fol-
lowing the year in which the request is made.
SECTION 28. 61.26 (2) of the statutes is amended to
read:
61.26 (2) Except as provided in s. 66.0608 (3m),
receive all moneys belonging or accruing to the village or
directed by law to be paid to the treasurer.
SECTION 29. 61.26 (3) of the statutes is amended to
read:
61.26 (3) Except as provided in s. 66.0608 (3m),
deposit upon receipt the funds of the village in the name
of the village in the public depository designated by the
board. Failure to comply with this subsection shall be
prima facie grounds for removal from office. When the
money is deposited, the treasurer and bonders are not
liable for the losses defined by s. 34.01 (2), and the inter-
est shall be paid into the village treasury.
SECTION 30. 62.09 (9) (a) of the statutes is amended
to read:
62.09 (9) (a) Except as provided in s. 66.0608 (3m),
the treasurer shall collect all city, school, county, and
state taxes, receive all moneys belonging to the city or
which by law are directed to be paid to the treasurer, and
pay over the money in the treasurer’s hands according to
law.
SECTION 31. 62.09 (9) (e) of the statutes is amended
to read:
62.09 (9) (e) Except as provided in s. 66.0608 (3m),
the treasurer shall deposit immediately upon receipt
thereof the funds of the city in the name of the city in the
public depository designated by the council. Such
deposit may be in either a demand deposit or in a time
deposit, maturing in not more than one year. Failure to
comply with the provisions hereof shall be prima facie
grounds for removal from office. When the money is so
deposited, the treasurer and the treasurer’s bonders shall
not be liable for such losses as are defined by s. 34.01 (2).
The interest arising therefrom shall be paid into the city
treasury.
SECTION 32. 62.13 (1) of the statutes is amended to
read:
62.13 (1) COMMISSIONERS. Except as provided in
subs. (2), (2g), (2m), (2s), and (8) (b) each city shall have
a board of police and fire commissioners consisting of 5
citizens, 3 of whom shall constitute a quorum. The mayor
shall annually, between the last Monday of April and the
first Monday of May, appoint in writing to be filed with
the secretary of the board, one member for a term of 5
years. No appointment shall be made which will result
in more than 3 members of the board belonging to the
same political party. The board shall keep a record of its
proceedings.
SECTION 33. 62.13 (2) (b) of the statutes is amended
to read:
62.13 (2) (b) A city that creates a joint police or fire
department with a village under sub. (1m) and s. 61.65 is
not required to create a separate board of police and fire
commissioners under this section. The city shall create − 6 −2023 Wisconsin Act 12 2023 Assembly Bill 245
a joint board of commissioners to govern the joint depart-
ment, as required in s. 61.65. If the city also creates one
separate protective services department in addition to the
joint protective services department, the city shall create
a separate board of commissioners to govern that depart-
ment. A city’s joint board of commissioners is subject to
s. 61.65 (3g) (d). A city’s separate board of commission-
ers is subject to this section.
SECTION 34. 62.13 (2m) (title) of the statutes is
renumbered 62.13 (1m) (title) and amended to read:
62.13 (1m) (title) JOINT DEPARTMENTS, CONTRACT
SERVICES.
SECTION 35. 62.13 (2m) (a) of the statutes is renum-
bered 62.13 (1m) and amended to read:
62.13 (1m) A city may create a joint police depart-
ment or a joint fire department, or both, with another city,
village, or town.
SECTION 36. 62.13 (2m) (b) of the statutes is renum-
bered 62.13 (2) (c) and amended to read:
62.13 (2) (c) A city that creates a joint police depart-
ment or a joint fire department, or both, with another city
under par. (a) sub. (1m) is not required to create a separate
board of police and fire commissioners under this sec-
tion. The cities shall create a joint board of commission-
ers to govern the joint department. If only one joint
department is created, each city shall retain its existing
board of police and fire commissioners to govern the sep-
arate department. The cities may jointly determine the
number of commissioners to be appointed to the joint
board by each city and the length of the commissioners’
terms. A majority of the commissioners is a quorum. A
joint board of commissioners that is created under this
paragraph to govern a joint police department is subject
to the provisions of subs. (3) to (7n), a joint board of com-
missioners that is created under this paragraph to govern
a joint fire department is subject to the provisions of subs.
(8) to (12) and a joint board of commissioners that is cre-
ated under this paragraph to govern a joint police and fire
department is subject to the provisions of subs. (2) to
(12).
SECTION 37. 62.50 (1h) of the statutes is amended to
read:
62.50 (1h) ORGANIZATION. In all 1st class cities, how-
ever incorporated, there shall be a board of fire and police
commissioners, consisting of either 7 or 9 citizens, not
more than 3, if the board has 7 members, or 4, if the board
has 9 members, of whom shall at any time belong to the
same political party. At least one member of the board
shall be selected from a list submitted under sub. (1j) by
the employee association that represents nonsupervisory
law enforcement officers and at least one member shall
be selected from a list submitted under sub. (1j) by the
employee association that represents fire fighters. For an
appointment that is required to be selected from a list
under this subsection, the mayor shall make the appoint-
ment within 45 days after receiving a list under sub. (1j).
The staff and members of the board shall receive the
salary or other compensation for their services fixed by
the common council. The salary shall be fixed at the
same time and in the same manner as the salary of other
city officials and employees. Except as otherwise pro-
vided in this subsection, a majority of the members−elect,
as that term is used in s. 59.001 (2m), of the board shall
constitute a quorum necessary for the transaction of busi-
ness. A 3−member panel of the board may conduct, and
decide by majority vote, a trial described under sub. (12)
or may hear and decide, by majority vote, charges filed
by an aggrieved person under sub. (19). It shall be the
duty of the mayor of the city, on or before the 2nd Mon-
day in July, to appoint 7, or 9, members of the board, des-
ignating the term of office of each, one to hold one year,
2 to hold 2 years, 2 to hold 3 years, one to hold 4 years if
the board has 7 members, and 2 to hold 4 years if the
board has 9 members, and one to hold 5 years if the board
has 7 members, and 2 to hold 5 years if the board has 9
members, and until their respective successors shall be
appointed and qualified. Thereafter the terms of office
shall be 5 years from the 2nd Monday in July, and until
a successor is appointed and qualified. The mayor may
reduce the size of the board from 9 to 7 members by fail-
ing to appoint 2 successors for individuals whose terms
expire at the same time. Every person appointed a mem-
ber of the board shall be subject to confirmation by the
common council and every appointed member shall,
before entering upon the duties of the office take and sub-
scribe the oath of office prescribed by article IV, section
28, of the constitution, and file the same duly certified by
the officer administering it, with the clerk of the city. A
member of the board may not continue in office after the
expiration of his or her term unless the member is reap-
pointed to the board and confirmed by the common coun-
cil. Not later than the first day of the 7th month beginning
after a member appointed by the mayor is confirmed by
the common council, the member shall enroll in a training
class that is related to the mission of the board and, not
later than the first day of the 13th month beginning after
a member appointed by the mayor is confirmed by the
common council, the member shall complete the class.
The training class shall be conducted by the city.
Appointments made prior to the time this subchapter first
applies to a 1st class city shall not be subject to confirma-
tion by the common council.
SECTION 37m. 62.50 (1j) of the statutes is created to
read:
62.50 (1j) SELECTION OF CERTAIN BOARD MEMBERS.
Lists of individuals submitted under sub. (1h) by the
employee association that represents nonsupervisory law
enforcement officers and the employee association that
represents fire fighters for selection shall each contain 3
names. Individuals included in a list under this subsec-
tion by an employee association that represents nonsu-
pervisory law enforcement officers or fire fighters shall − 7 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
have professional law enforcement experience or profes-
sional fire fighting experience, respectively, and shall be
at least 5 years removed from service as a professional
law enforcement officer or fire fighter, respectively.
Individuals included in a list under this subsection shall
be residents of the 1st class city and may not be currently
employed by the 1st class city. A list under this subsec-
tion shall be provided not more than 3 months after the
occurrence of a vacancy in a position to be filled by selec-
tion from a list under this subsection.
SECTION 38. 62.50 (1m) of the statutes is amended to
read:
62.50 (1m) POLICY REVIEW. The board shall conduct
at least once each year a policy review of all aspects of the
operations of the police and fire departments of the city.
The board may prescribe general policies and standards
for the departments and may advise the common council
regarding any recommended policy changes. The board
may inspect any property of the departments, including
but not limited to books and records, required for a
review under this section.
SECTION 39. 62.50 (3) (title) of the statutes is
repealed and recreated to read:
62.50 (3) (title) REGULATION OF THE DEPARTMENTS.
SECTION 40. 62.50 (3) (a) of the statutes is amended
to read:
62.50 (3) (a) The board may prescribe rules for the
government of the members chief of each department
shall establish policies relating to the control and man-
agement of each department and may delegate its rule−
making authority to the chief of each department. The
board shall prescribe a procedure for review, modifica-
tion and suspension of any rule which is prescribed by the
chief, including, but not limited to, any rule which is in
effect on March 28, 1984.
SECTION 41. 62.50 (3) (am) of the statutes is amended
to read:
62.50 (3) (am) The common council may suspend or
modify any rule prescribed by the board policy estab-
lished under par. (a) only upon a two−thirds vote of all of
the members of the common council.
SECTION 42. 62.623 (1) of the statutes is amended to
read:
62.623 (1) Beginning on July 1, 2011, in any
employee retirement system of a 1st class city, except as
otherwise provided in a collective bargaining agreement
entered into under subch. IV of ch. 111 and except as pro-
vided in sub. subs. (2), and (3) employees shall pay all
employee required contributions for funding benefits
under the retirement system. The employer may not pay
on behalf of an employee any of the employee’s share of
the required contributions.
SECTION 43. 62.623 (3) of the statutes is created to
read:
62.623 (3) In any employee retirement system of a
1st class city that is located in a county with a population
of more than 750,000 and that has elected to become a
participating employer in the Wisconsin Retirement Sys-
tem under s. 40.21 (1), except as otherwise provided in
sub. (2), irrespective of the funding status of the retire-
ment system, the employer shall pay the remaining bal-
ance of actuarially determined normal cost contributions
each year that is not covered by the employee contribu-
tions.
SECTION 44. 62.625 of the statutes is created to read:
62.625 Amortization period for employer contri-
butions. Notwithstanding any provision of law or actu-
arial rule, beginning in the calendar quarter of the year
that a tax is first imposed under s. 77.701 (1), in any
retirement system of a 1st class city, the required annual
employer contribution shall be calculated using 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 Wis-
consin Retirement System for participating employees,
as defined in s. 40.02 (46). Future unfunded actuarial
accrued liability due to factors such as market returns and
standard actuarial practices may be amortized on the
basis of standard actuarial practices. The amortization
period and investment return assumptions in this section
shall supersede any amortization period and investment
return assumption adopted by the actuary or retirement
board of the retirement system of the city. No trustee or
administrator of a retirement system of a 1st class city
shall be subject to liability for complying with this sec-
tion.
SECTION 45. 62.90 of the statutes is created to read:
62.90 Provisions applicable to certain cities with
special sales tax authority. All of the following apply
to a 1st class city:
(1) With regard to the budget of the 1st class city, all
of the following apply:
(a) The total amount of budgeted expenditures
related to cultural or entertainment matters or involving
partnerships with nonprofit groups, other than a charter
school authorized by the common council of the city of
Milwaukee under s. 118.40, may not be greater than 5
percent of the total amount of budgeted expenditures for
the budget period.
(b) When each department of the 1st class city pre-
pares an estimate of the department’s needs for the ensu-
ing fiscal period, it shall also provide a proposal to reduce
the department’s budget for the ensuing fiscal period by
an amount equal to a total of 5 percent of the department’s
base level for its budget for the current fiscal period.
(2) The common council may enact an ordinance or
adopt a resolution that includes new program spending
only upon a two−thirds vote of all of the members of the
common council. This subsection does not apply to a
program that is intended to reduce expenditures or con-
solidate or reorganize existing services into a different
administrative structure without increasing expendi- − 8 −2023 Wisconsin Act 12 2023 Assembly Bill 245
tures. If the 1st class city imposes a tax under s. 77.701
(1) and subsequently repeals the tax, this subsection does
not apply after the repeal.
(3) The common council may enact an ordinance or
adopt a resolution that increases the total number of posi-
tions in the city only upon a two−thirds vote of all of the
members of the common council. If the 1st class city
imposes a tax under s. 77.701 (1) and subsequently
repeals the tax, this subsection does not apply after the
repeal.
(4) The 1st class city may not use moneys raised by
levying taxes for any of the following:
(a) Developing, operating, or maintaining a rail fixed
guideway transportation system, as defined in s. 85.066
(1).
(b) Funding any position for which the principal
duties consist of promoting individuals or groups on the
basis of their race, color, ancestry, national origin, or sex-
ual orientation.
(5) (a) The 1st class city shall maintain a level of law
enforcement and fire protective and emergency medical
service that is at least equivalent to that provided in the
1st class city in the previous year, as measured by the
number of full−time equivalent law enforcement offi-
cers, as defined in s. 165.85 (2) (c), employed by the 1st
class city and the daily staffing level of the paid fire
department, as defined in s. 213.10 (1g), not including
law enforcement officers or fire fighters whose positions
are funded by grants received from the state or federal
government. The 1st class city may use any reasonable
method of estimating the number of full−time equivalent
law enforcement officers employed by the 1st class city
and the daily staffing level of the paid fire department for
the year, but may consider only positions that are actually
filled.
(b) In any year in which moneys available under s.
77.701 (2) (c) are available for expenditure under this
paragraph, the 1st class city shall use the moneys to
increase the number of law enforcement officers, as
defined in s. 165.85 (2) (c), employed by the 1st class city
and the daily staffing level of the paid fire department of
the 1st class city above the number and daily staffing
level provided in the 1st class city on April 1, 2023. This
paragraph does not apply in any year after the 1st class
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.
(bm) By December 31 of the 10th year beginning
after the 1st class city first imposes a tax under s. 77.701
(1), the 1st class city shall attain a staffing level of not
fewer than 1,725 law enforcement officers, as defined in
s. 165.85 (2) (c), including 175 detectives, in its police
department and shall attain a daily staffing level of not
fewer than 218 members of the paid fire department, as
defined in s. 213.10 (1g).
(c) Section 66.0608 (2m) applies to the 1st class city.
(6) The 1st class city shall obtain an independent
audit of its office of violence prevention and shall submit
the results of that audit to the legislature in the manner
provided under s. 13.172 (2).
(7) The 1st class city shall identify all buildings that
the 1st class city has the authority to sell and that are not
being used by the 1st class city and prepare a plan for the
use or sale of these buildings. The city shall submit that
plan to the joint committee on finance in the manner pro-
vided under s. 13.172 (2).
(8) Beginning January 1, 2024, the school board of
the 1st class city school district that is located in the 1st
class city shall ensure that not fewer than 25 school
resource officers are present at schools within the school
district during normal school hours and that school
resource officers are available during before−school and
after−school care, extracurricular activities, and sporting
events as needed. In addition, beginning January 1, 2024,
the school board of the 1st class city school district that
is located in the 1st class city shall ensure that the school
resource officers complete the 40−hour course sponsored
by the National Association of School Resource Officers.
Beginning in the 2025−26 school year, the school board
of the 1st class city school district that is located in the 1st
class city shall consider the statistics it receives under s.
118.124 (3) (a) when deciding at which schools to place
school resource officers required under this subsection.
The 1st class city school district and the 1st class city shall
agree to an apportionment of the costs of meeting the
requirements of this subsection. In this subsection, “law
enforcement officer” means a person who is employed by
the state or a political subdivision of the state for the pur-
pose of detecting and preventing crime and enforcing
laws or ordinances and who is authorized to make arrests
for violations of the laws or ordinances that the person is
employed to enforce, and “school resource officer”
means a law enforcement officer who is deployed in com-
munity−oriented policing and assigned by the law
enforcement agency, as defined in s. 165.83 (1) (b), that
employs him or her to work in a full−time capacity in col-
laboration with a school district.
SECTION 46. 66.0144 of the statutes is created to read:
66.0144 Advisory referenda. No city, village, or
town may conduct a referendum for advisory purposes,
except as provided under s. 66.0305 (6), 66.0307 (4) (e),
66.0420 (12) (b) 2., 66.0422 (3) (b), or 196.204 (2m) (b)
2. or for an advisory referendum regarding capital expen-
ditures proposed to be funded by the property tax levy of
the city, village, or town.
SECTION 47. 66.0145 of the statutes is created to read:
66.0145 No preferences in hiring or contracting.
(1) In this section, “political subdivision” means a
county, city, village, or town.
(2) Unless required to secure federal aid, no political
subdivision may discriminate against, or grant preferen-
tial treatment on the basis of, race, color, ancestry, − 9 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
national origin, or sexual orientation in making employ-
ment decisions regarding employees of a political subdi-
vision or contracting for public works.
SECTION 48. 66.0435 (3) (c) 1. (intro.) of the statutes
is amended to read:
66.0435 (3) (c) 1. (intro.) In addition to the license fee
provided in pars. (a) and (b), each licensing authority
shall collect from each unit occupying space or lots in a
community in the licensing authority, except from recre-
ational mobile homes as provided under par. (cm), from
manufactured and mobile homes that constitute improve-
ments to real property under s. 70.043 (1), from recre-
ational vehicles as defined in s. 340.01 (48r), and from
camping trailers as defined in s. 340.01 (6m), a monthly
municipal permit fee computed as follows:
SECTION 49. 66.0435 (3) (g) of the statutes is
amended to read:
66.0435 (3) (g) Failure to timely pay the tax pre-
scribed in this subsection shall be treated as a default in
payment of personal property tax and is subject to all pro-
cedures and penalties applicable under chs. 70 and 74.
SECTION 50. 66.0435 (9) of the statutes is amended
to read:
66.0435 (9) MUNICIPALITIES; MONTHLY MUNICIPAL
PERMIT FEES ON RECREATIONAL MOBILE HOMES AND RECRE-
ATIONAL VEHICLES. A licensing authority may assess
monthly municipal permit fees at the rates under this sec-
tion on recreational mobile homes and recreational vehi-
cles, as defined in s. 340.01 (48r), except recreational
mobile homes and recreational vehicles that are located
in campgrounds licensed under s. 97.67, recreational
mobile homes that constitute improvements to real prop-
erty under s. 70.043 (1), and recreational mobile homes
or recreational vehicles that are located on land where the
principal residence of the owner of the recreational
mobile home or recreational vehicle is located, regard-
less of whether the recreational mobile home or recre-
ational vehicle is occupied during all or part of any calen-
dar year.
SECTION 51. 66.0441 of the statutes is created to read:
66.0441 Quarries extracting certain nonmetallic
minerals. (1) CONSTRUCTION. (a) Nothing in this sec-
tion may be construed to affect the authority of a political
subdivision to regulate land use for a purpose other than
quarry operations.
(b) Subject to pars. (c) and (d), nothing in this section
may be construed to exempt a quarry from a regulation
of general applicability placed by a political subdivision
that applies to other property in the political subdivision
that is not a quarry unless the regulation is inconsistent
with this section.
(c) Nothing in this section may be construed to
exempt a quarry from the application, outside of a non-
metallic mining licensing permit, of a requirement
imposed by a political subdivision under ch. 349, a regu-
lation of general applicability placed by a political subdi-
vision that regulates access to property from roads for
which the political subdivision is the maintaining author-
ity, or a restriction on the use of roads for which the politi-
cal subdivision is the maintaining authority.
(d) Nothing in this section may be construed to
exempt a quarry from a restriction placed by a political
subdivision regulating a nonconforming use under s.
59.69 (10), 60.61 (5), or 62.23 (7).
(2) DEFINITIONS. In this section:
(a) “Active quarry” means a quarry that has operated
during the preceding 12−month period.
(am) “Conditional use permit” means a form of
approval, including a special exception or other special
zoning permission, granted by a political subdivision
pursuant to a zoning ordinance for the operation of a
quarry.
(b) “Nonmetallic mining licensing ordinance” means
an ordinance that is enacted by a political subdivision
specifically regulating the operation of a quarry and that
is not enacted pursuant to zoning authority.
(c) “Nonmetallic mining licensing permit” means a
form of approval that is granted by a political subdivision
pursuant to a nonmetallic mining licensing ordinance and
that is specifically related to the operation of a quarry.
(d) “Permit” means a form of approval granted by a
political subdivision for the operation of a quarry.
(e) “Political subdivision” means a city, village,
town, or county.
(f) “Public works project” means a federal, state,
county, or municipal project that involves the construc-
tion, maintenance, or repair of a public transportation
facility or other public infrastructure and in which non-
metallic minerals are used.
(g) “Quarry” means the surface area from which non-
metallic minerals, including soil, clay, sand, gravel, and
construction aggregate, that are used primarily for a pub-
lic works project or a private construction or transporta-
tion project are extracted and processed.
(h) “Quarry operations” means the extraction and
processing of minerals at a quarry and all related activi-
ties, including blasting, vehicle and equipment access to
the quarry, and loading and hauling of material to and
from the quarry.
(2m) EFFECTIVE DATES OF CERTAIN ORDINANCES. For
purposes of sub. (3) (a) 3., the date on which a town or
county enacts a zoning ordinance that requires a condi-
tional use permit for a quarry operator to conduct quarry
operations is the date the ordinance becomes effective,
except as follows:
(a) If a town that previously did not have a general
zoning ordinance enacts a general zoning ordinance
requiring a conditional use permit to conduct quarry
operations and the town ceases to be covered by a county
general zoning ordinance that required a conditional use
permit to conduct quarry operations, a conditional use
permit for a quarry in effect at the time of the transition − 10 −2023 Wisconsin Act 12 2023 Assembly Bill 245
from county zoning to town zoning shall continue in
effect and the conditional use permit shall be treated as if
it was originally issued by the town. For purposes of a
conditional use permit subject to this paragraph, the date
of the adoption of the town ordinance shall be deemed to
be the date the conditional use permit was issued by the
county but only with respect to requirements that were
included in the county ordinance on the date the condi-
tional use permit was issued and that were adopted in the
town ordinance.
(b) If a town that has a general zoning ordinance
requiring a conditional use permit to conduct quarry
operations repeals its zoning ordinance and becomes sub-
ject to a county general zoning ordinance under s. 59.69
(5) (c) and the county zoning ordinance requires a condi-
tional use permit to conduct quarry operations, a condi-
tional use permit for a quarry in effect at the time of the
transition from town zoning to county zoning shall con-
tinue in effect and the conditional use permit shall be
treated as if it was originally issued by the county. For
purposes of a conditional use permit subject to this para-
graph, the date of the adoption of the county ordinance
shall be deemed to be the date the conditional use permit
was issued by the town but only with respect to require-
ments that were included in the town ordinance on the
date the conditional use permit was issued and that were
adopted in the county ordinance.
(3) LIMITATIONS ON LOCAL REGULATION. (a) Permits.
1. In this paragraph, “substantial evidence” means facts
and information, other than merely personal preference
or speculation, directly pertaining to the requirements
that an applicant must meet to obtain a nonmetallic min-
ing licensing permit and that a reasonable person would
accept in support of a conclusion.
2. Consistent with the requirements and limitations
in this subsection, except as provided in subd. 3., a politi-
cal subdivision may require a quarry operator to obtain a
conditional use permit or nonmetallic mining licensing
permit to conduct quarry operations.
3. A political subdivision may not require a quarry
operator of an active quarry to obtain a conditional use
permit or nonmetallic mining licensing permit to conduct
quarry operations unless prior to the establishment of
quarry operations the political subdivision enacts an
ordinance that requires the permit. A political subdivi-
sion that requires a quarry operator to obtain a nonmetal-
lic mining licensing permit under this subdivision may
not impose a requirement in the nonmetallic mining
licensing permit pertaining to any matter regulated by an
applicable zoning ordinance or addressed through condi-
tions imposed or agreed to in a previously issued and
effective conditional use permit. Any requirement
imposed in a nonmetallic mining licensing permit shall
be related to the purpose of the ordinance requiring the
nonmetallic mining licensing permit and shall be based
on substantial evidence. The duration of a nonmetallic
mining licensing permit may not be shorter than 5 years.
(b) Applicability of local limit. If a political subdivi-
sion enacts a nonmetallic mining licensing ordinance
requirement regulating the operation of a quarry that was
not in effect when quarry operations began at an active
quarry, the ordinance requirement does not apply to that
quarry or to land that is contiguous to the land on which
the quarry is located, if the contiguous land has remained
continuously under common ownership, leasehold, or
control with land on which the quarry is located from the
time the ordinance was enacted; can be shown to have
been intended for quarry operations prior to the enact-
ment of the ordinance; and is located in the same political
subdivision.
(c) Hours of operation. A political subdivision may
not limit the times, including days of the week, that
quarry operations may occur if the materials produced by
the quarry will be used in a public works project that
requires construction work to be performed during the
night or an emergency repair.
(d) Blasting. 1. In this paragraph, “affected area”
means an area within a certain radius of a blasting site that
may be affected by a blasting operation, as determined
using a formula established by the department of safety
and professional services by rule that takes into account
a scaled−distance factor and the weight of explosives to
be used.
2. Except as provided under subds. 3. and 4. and s.
101.02 (7y), a political subdivision may not limit blasting
at a quarry.
3. A political subdivision may require the operator of
a quarry to do any of the following:
a. Before beginning a blasting operation at the
quarry, provide notice of the blasting operation to each
political subdivision in which any part of the quarry is
located and to owners of dwellings or other structures
within the affected area.
b. Before beginning a blasting operation at the
quarry, cause a 3rd party to conduct a building survey of
any dwellings or other structures within the affected area.
c. Before beginning a blasting operation at the
quarry, cause a 3rd party to conduct a survey of and test
any wells within the affected area.
d. Provide evidence of insurance to each political
subdivision in which any part of the quarry is located.
e. Provide copies of blasting logs to each political
subdivision in which any part of the quarry is located.
f. Provide maps of the affected area to each political
subdivision in which any part of the quarry is located.
g. Provide copies of any reports submitted to the
department of safety and professional services relating to
blasting at the quarry.
4. A political subdivision may suspend a permit for
a violation of the requirements under s. 101.15 relating to − 11 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
blasting and rules promulgated by the department of
safety and professional services under s. 101.15 (2) (e)
relating to blasting only if the department of safety and
professional services determines that a violation of the
requirements or rules has occurred and only for the dura-
tion of the violation as determined by the department of
safety and professional services.
5. Nothing in this section exempts a quarry operator
from applicable limitations on the time of day during
which blasting activities may be conducted that are
imposed by rules promulgated by the department of
safety and professional services.
(e) Quarry permit requirements. 1. A political subdi-
vision may not add a condition to a permit during the
duration of the permit unless the permit holder consents.
2. If a political subdivision requires a quarry to com-
ply with another political subdivision’s ordinance as a
condition for obtaining a permit, the political subdivision
that grants the permit may not require the quarry operator
to comply with a provision of the other political subdivi-
sion’s ordinance that is enacted after the permit is granted
and while the permit is in effect.
3. a. A town may not require, as a condition for grant-
ing a permit to a quarry operator, that the quarry operator
satisfy a condition that a county requires in order to grant
a permit that is imposed by a county ordinance enacted
after the county grants a permit to the quarry operator.
b. A county may not require, as a condition for grant-
ing a permit to a quarry operator, that the quarry operator
satisfy a condition that a town requires in order to grant
a permit that is imposed by a town ordinance enacted
after the town grants a permit to the quarry operator.
SECTION 52. 66.0602 (1) (am) of the statutes is
amended to read:
66.0602 (1) (am) “Joint fire department” means a
joint fire department organized under s. 61.65 (2) (a) 3.
or 62.13 (2m) (1m), or a joint fire department organized
by any combination of 2 or more cities, villages, or towns
under s. 66.0301 (2).
SECTION 52g. 66.0602 (1) (cm) of the statutes is cre-
ated to read:
66.0602 (1) (cm) “Tax incremental base” has the
meaning given in s. 66.1105 (2) (j).
SECTION 52m. 66.0602 (1) (d) of the statutes is
amended to read:
66.0602 (1) (d) “Valuation factor” means a percent-
age equal to the greater of either the percentage change
in the political subdivision’s January 1 equalized value
due to new construction less improvements removed
between the previous year and the current or zero 0 per-
cent. For a tax incremental district created after Decem-
ber 31, 2024, the valuation factor includes 90 percent of
the equalized value increase due to new construction that
is located in a tax incremental district, but does not
include any improvements removed in a tax incremental
district.
SECTION 52s. 66.0602 (1) (e) of the statutes is created
to read:
66.0602 (1) (e) “Value increment” has the meaning
given in s. 66.1105 (2) (m).
SECTION 53b. 66.0602 (3) (a) of the statutes is
amended to read:
66.0602 (3) (a) If a political subdivision transfers to
another governmental unit responsibility for providing
any service that the political subdivision provided in the
preceding year, the levy increase limit otherwise applica-
ble under this section to the political subdivision in the
current year is decreased to reflect the cost that the politi-
cal subdivision would have incurred to provide that ser-
vice, as determined by the department of revenue. The
levy increase limit adjustment under this paragraph
applies only if the transferor and transferee file a notice
of service transfer with the department of revenue.
SECTION 53c. 66.0602 (3) (b) of the statutes is
amended to read:
66.0602 (3) (b) If a political subdivision increases the
services that it provides by adding responsibility for pro-
viding a service transferred to it from another govern-
mental unit that provided the service in the preceding
year, the levy increase limit otherwise applicable under
this section to the political subdivision in the current year
is increased to reflect the cost of that service, as deter-
mined by the department of revenue. The levy increase
limit adjustment under this paragraph applies only if the
transferor and transferee file a notice of service transfer
with the department of revenue.
SECTION 53d. 66.0602 (3) (dm) of the statutes is
amended to read:
66.0602 (3) (dm) If For a tax incremental district cre-
ated before January 1, 2025, 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 ter-
mination, the levy increase limit otherwise applicable
under this section in the current year to the political sub-
division 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, mul-
tiplied by a percentage equal to 50 percent of the amount
determined by dividing the value increment of the termi-
nated tax incremental district, calculated for the previous
year, by the political subdivision’s equalized value,
exclusive of any tax incremental district value incre-
ments, for the previous year, all as determined by the
department of revenue.
SECTION 53h. 66.0602 (3) (dq) of the statutes is cre-
ated to read:
66.0602 (3) (dq) 1. For a tax incremental district cre-
ated after December 31, 2024, if the department of rev-
enue does not certify a value increment for the tax incre-
mental 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 − 12 −2023 Wisconsin Act 12 2023 Assembly Bill 245
political subdivision in which the district is located is
increased by all of the following amounts:
a. An amount equal to the political subdivision’s
maximum allowable levy for the immediately preceding
year, multiplied by the amount determined by dividing 10
percent of the equalized value increase of the terminated
tax incremental district, calculated as provided in subd.
2., by the political subdivision’s equalized value, less any
tax incremental district value increments, for the previ-
ous year, all as determined by the department of revenue.
b. If the life span of the tax incremental district was
75 percent or less of the length of the expected life span
of the tax incremental district, measured as the period
between the year the tax incremental district was created
and the expected year of termination, as designated under
s. 66.1105 (4m) (b) 2m., an additional amount equal to
the political subdivision’s maximum allowable levy for
the immediately preceding year, multiplied by the
amount determined by dividing 15 percent of the equal-
ized value increase of the terminated tax incremental dis-
trict, calculated as provided in subd. 2., by the political
subdivision’s equalized value, less any tax incremental
district value increments, for the previous year, all as
determined by the department of revenue.
2. The equalized value increase under subd. 1. and
par. (dv) is calculated by adding the annual amounts
reported under s. 66.1105 (6m) (c) 8. of the value of new
construction in the district for each year that the district
is active.
SECTION 53p. 66.0602 (3) (ds) of the statutes is
amended to read:
66.0602 (3) (ds) If For a tax incremental district cre-
ated before January 1, 2025, 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 appli-
cable 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 immedi-
ately preceding year, 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 pre-
vious year, all as determined by the department of rev-
enue.
SECTION 53t. 66.0602 (3) (dv) of the statutes is cre-
ated to read:
66.0602 (3) (dv) For a tax incremental district created
after December 31, 2024, 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 appli-
cable 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 immedi-
ately preceding year, multiplied by a percentage equal to
10 percent of the amount determined by dividing the
equalized value increase, calculated as provided in par.
(dq) 2., attributable to the territory that was subtracted,
calculated for the previous year, by the political subdivi-
sion’s equalized value, exclusive of any tax incremental
district value increments, for the previous year, all as
determined by the department of revenue.
SECTION 54. 66.0607 (1) of the statutes is amended
to read:
66.0607 (1) Except as otherwise provided in subs. (2)
to (5) and in s. 66.0608 (3m) , in a county, city, village,
town, or school district, all disbursements from the trea-
sury shall be made by the treasurer upon the written order
of the county, city, village, town, or school clerk after
proper vouchers have been filed in the office of the clerk.
If the statutes provide for payment by the treasurer with-
out an order of the clerk, the clerk shall draw and deliver
to the treasurer an order for the payment before or at the
time that the payment is required to be made by the trea-
surer. This section applies to all special and general pro-
visions of the statutes relative to the disbursement of
money from the county, city, village, town, or school dis-
trict treasury except s. 67.10 (2).
SECTION 55. 66.0608 (title) of the statutes is renum-
bered 66.0608 (3m) (title).
SECTION 56. 66.0608 (title) of the statutes is created
to read:
66.0608 (title) Protective services.
SECTION 57. 66.0608 (1) (fm) of the statutes is cre-
ated to read:
66.0608 (1) (fm) “Political subdivision” means a
city, village, town, or county.
SECTION 58. 66.0608 (2) of the statutes is renum-
bered 66.0608 (3m) (a), and 66.0608 (3m) (a) (intro.) and
2., as renumbered, are amended to read:
66.0608 (3m) (a) General authority. (intro.) Subject
to subs. (3) and (4) pars. (b) and (c), the governing body
of a municipality may enact an ordinance that does all of
the following:
2. Gives the municipality’s fire department, emer-
gency medical services practitioner department, or emer-
gency medical responder department, through the offi-
cial or employee described under par. (a) subd. 1.,
exclusive control over the expenditure of volunteer funds
of the department for which the individual serves as an
official or employee in an account described under par.
(a) subd. 1. − 13 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
SECTION 59. 66.0608 (2m) of the statutes is created
to read:
66.0608 (2m) MAINTENANCE OF EFFORT. (a) Begin-
ning July 1, 2024, annually not later than July 1, except
as provided in par. (c), all of the following apply:
1. A city, village, or town with a population of greater
than 20,000 shall certify to the department of revenue that
the city, village, or town has maintained a level of law
enforcement that is at least equivalent to that provided in
the city, village, or town in the previous year. The certifi-
cation shall include a statement under par. (b) 1. from the
person in charge of providing law enforcement service
for the city, village, or town, or for the city, village, or
town under contract to provide this service.
2. A political subdivision shall certify to the depart-
ment of revenue that the political subdivision has main-
tained a level of fire protective and emergency medical
service that is at least equivalent to that provided in the
political subdivision in the previous year. The certifica-
tion shall include a statement under par. (b) 2. from the
person in charge of providing fire protective and emer-
gency medical services for the political subdivision, or
for the political subdivision under contract to provide this
service.
3. A certification under this paragraph is not required
to certify the same items under par. (b) or (c) that were
certified in a prior statement.
(b) 1. Except as provided in par. (c) 1., a statement
that certifies that any of the following has been main-
tained at a level at least equivalent to the previous year:
a. Moneys raised by tax levy by the city, village, or
town and expended for employment costs of law enforce-
ment officers, as defined in s. 165.85 (2) (c).
b. The percentage of the total moneys raised by tax
levy by the city, village, or town that is expended for
employment costs of law enforcement officers, as
defined in s. 165.85 (2) (c).
c. The number of full−time equivalent law enforce-
ment officers, as defined in s. 165.85 (2) (c), employed
by or assigned to the city, village, or town, not including
officers whose positions are funded by grants received
from the state or federal government. The person in
charge of providing law enforcement service for the city,
village, or town may use any reasonable method of esti-
mating the average number of full−time equivalent law
enforcement officers employed by or assigned to the city,
village, or town for the year, but may consider only posi-
tions that are actually filled.
2. Except as provided in par. (c) 1., a statement that
certifies that any 2 of the following have been maintained
at a level at least equivalent to the previous year:
a. The political subdivision’s expenditures, not
including capital expenditures or expenditures of grant
moneys received from the state or federal government,
for fire protective and emergency medical services.
b. The number of full−time equivalent fire fighters
and emergency medical services personnel employed by
or assigned to the political subdivision, not including fire
fighters and emergency medical services personnel
whose positions are funded by grants received from the
state or federal government. For volunteer fire and emer-
gency medical services, those volunteer fire fighters and
emergency medical services personnel who responded to
at least 40 percent of calls to which volunteer fire protec-
tive or emergency medical services responded may be
counted as full−time equivalent volunteer fire fighters
and emergency medical services personnel under this
subd. 2. b. The person in charge of providing fire protec-
tive and emergency medical services for the political sub-
division may use any reasonable method of estimating
the average number of full−time equivalent fire fighters
and emergency medical services personnel employed by
or assigned to the political subdivision for the year, but
may consider only positions that are actually filled.
c. The level of training of and maintenance of licen-
sure for fire fighters and emergency medical services per-
sonnel providing fire protective and emergency medical
services within the political subdivision.
d. Response times for fire protective and emergency
medical services throughout the political subdivision,
adjusted for the location of calls for service.
(c) 1. Except for a political subdivision that made a
certification under subds. 2. to 4., if a political subdivi-
sion failed to make a certification under par. (b) 1. or 2.
in the previous year, in making the certification under par.
(b) 1. or 2., the political subdivision shall certify that the
political subdivision has maintained a level of law
enforcement or fire protective and emergency medical
service that is at least equivalent to that provided in the
most recent year that the political subdivision made a cer-
tification under par. (b) 1. or 2. or to that provided in
2023, whichever year is most recent.
2. A political subdivision that has consolidated its
law enforcement services or fire protective or emergency
medical services with another political subdivision or
entered into a contract with a private entity to provide fire
protective or emergency medical services may provide a
certified statement to that effect in lieu of certification
under par. (b) 1. or 2. This subdivision applies only to the
year following consolidation or entry into a contract.
3. A political subdivision that has newly established
or joined a newly established law enforcement agency or
fire protection or emergency medical service agency may
provide a certified statement to that effect, in lieu of certi-
fication under par. (b) 1. or 2. This subdivision applies
only to the year following establishment of the agency.
4. If law enforcement services in a city, village, or
town are provided solely by the county sheriff on a non-
contractual basis, the city, village, or town may provide − 14 −2023 Wisconsin Act 12 2023 Assembly Bill 245
a certified statement to that effect, in lieu of certification
under par. (b) 1.
SECTION 60. 66.0608 (3) of the statutes is renum-
bered 66.0608 (3m) (b) and amended to read:
66.0608 (3m) (b) Limitations, requirements. An
ordinance enacted under sub. (2) par. (a) may include any
of the following limitations or requirements:
1. A limit on the type and amount of funds that may
be deposited into the account described under sub. (2)
par. (a) 1.
2. A limit on the amount of withdrawals from the
account described under sub. (2) par. (a) 1. that may be
made, and a limit on the purposes for which such with-
drawals may be made.
3. Reporting and audit requirements that relate to the
account described under sub. (2) par. (a) 1.
SECTION 61. 66.0608 (4) of the statutes is renum-
bered 66.0608 (3m) (c) and amended to read:
66.0608 (3m) (c) Ownership of funds. Notwithstand-
ing an ordinance enacted under sub. (2) par. (a), volunteer
funds shall remain the property of the municipality until
the funds are disbursed.
SECTION 62. 66.1105 (2) (d) of the statutes is
repealed.
SECTION 63. 66.1105 (2) (f) 1. c. of the statutes is
amended to read:
66.1105 (2) (f) 1. c. Real property assembly costs,
meaning any deficit incurred resulting from the sale or
lease as lessor by the city of real or personal property
within a tax incremental district for consideration which
is less than its cost to the city.
SECTION 64. 66.1105 (2) (f) 2. e. of the statutes is
amended to read:
66.1105 (2) (f) 2. e. For a tax incremental district in
the city of Milwaukee, direct or indirect expenses related
to developing, constructing, or operating a rail fixed
guideway transportation system, as defined in s. 85.066
(1), in the city of Milwaukee. This subdivision 2. e. does
not apply to the development or construction of a rail
fixed guideway transportation system route traversing
Clybourn Street and Michigan Street, referred to as the
“Lakefront Line.”
SECTION 65. 66.1105 (2) (i) 2. of the statutes is
amended to read:
66.1105 (2) (i) 2. For purposes of any agreement
between the taxing jurisdiction and a developer regard-
ing the tax incremental district entered into prior to April
5, 2018 the effective date of this subdivision .... [LRB
inserts date], “tax increment” includes the amount that a
taxing jurisdiction is obligated to attribute to a tax incre-
mental district under s. 79.096 (3).
SECTION 65m. 66.1105 (4m) (b) 2m. of the statutes
is created to read:
66.1105 (4m) (b) 2m. For a tax incremental district
created after December 31, 2024, at the time of approval
under subd. 2., the board shall establish the year of
expected termination of the tax incremental district.
SECTION 66. 66.1105 (5) (j) of the statutes is created
to read:
66.1105 (5) (j) Upon receiving a written application
from the city clerk, in a form prescribed by the depart-
ment of revenue, the department shall recalculate the
base value of a tax incremental district affected by 2023
Wisconsin Act .... (this act) to remove the value of the
personal property. A request received under this para-
graph no later than October 31 is effective in the year fol-
lowing the year in which the request is made. A request
received after October 31 is effective in the 2nd year fol-
lowing the year in which the request is made.
SECTION 66m. 66.1105 (6m) (c) 8. of the statutes is
amended to read:
66.1105 (6m) (c) 8. The value of new construction in
the tax incremental district, less and the value of
improvements removed from the tax incremental district.
SECTION 67. 66.1106 (1) (k) of the statutes is
amended to read:
66.1106 (1) (k) “Taxable property” means all real and
personal taxable property located in an environmental
remediation tax incremental district.
SECTION 68. 66.1106 (4) (e) of the statutes is created
to read:
66.1106 (4) (e) Upon receiving a written application
from the clerk of a political subdivision, in a form pre-
scribed by the department of revenue, the department
shall recalculate the base value of a tax incremental dis-
trict affected by 2023 Wisconsin Act .... (this act) to
remove the value of the personal property. A request
received under this paragraph no later than October 31 is
effective in the year following the year in which the
request is made. A request received after October 31 is
effective in the 2nd year following the year in which the
request is made.
SECTION 69. 70.015 of the statutes is created to read:
70.015 Sunset. Beginning with the property tax
assessments as of January 1, 2024, no tax shall be levied
under this chapter on personal property.
SECTION 70. 70.02 of the statutes is amended to read:
70.02 Definition of general property. General
property is all the taxable real and personal property
defined in ss. 70.03 and 70.04 except that which is taxed
under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI
of ch. 77. General property includes manufacturing
property subject to s. 70.995, but assessment of that prop-
erty shall be made according to s. 70.995.
SECTION 71. 70.04 (1r) of the statutes is amended to
read:
70.04 (1r) Toll bridges; private railroads and bridges;
saw Saw logs, timber, and lumber, either upon land or
afloat; steamboats, ships, and other vessels, whether at
home or abroad; ferry boats, including the franchise for − 15 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
running the same; ice cut and stored for use, sale, or ship-
ment; beginning May 1, 1974, and manufacturing
machinery and equipment as defined in s. 70.11 (27), and
entire property of companies defined in s. 76.28 (1),
located entirely within one taxation district.
SECTION 72. 70.043 of the statutes is repealed.
SECTION 73. 70.05 (5) (a) 1. of the statutes is
amended to read:
70.05 (5) (a) 1. “Assessed value” means with respect
to each taxation district the total values established under
ss. s. 70.32 and 70.34, but excluding manufacturing prop-
erty subject to assessment under s. 70.995.
SECTION 74. 70.10 of the statutes is amended to read:
70.10 Assessment, when made, exemption. The
assessor shall assess all real and personal taxable prop-
erty as of the close of January 1 of each year. Except in
cities of the 1st class and 2nd class cities that have a board
of assessors under s. 70.075, the assessment shall be
finally completed before the first Monday in April. All
real property conveyed by condemnation or in any other
manner to the state, any county, city, village or town by
gift, purchase, tax deed or power of eminent domain
before January 2 in such year shall not be included in the
assessment. Assessment of manufacturing property sub-
ject to s. 70.995 shall be made according to that section.
SECTION 75. 70.11 (42) of the statutes is repealed.
SECTION 76. 70.111 (28) of the statutes is created to
read:
70.111 (28) BUSINESS AND MANUFACTURING PER-
SONAL PROPERTY. (a) Beginning with the property tax
assessments applicable to the January 1, 2024, assess-
ment year, personal property, as defined in s. 70.04,
including steam and other vessels, furniture, and equip-
ment.
(b) The exemption under par. (a) does not apply to the
following:
1. Property assessed as real property under s. 70.17
(3).
2. Property subject to taxation under s. 76.025 (2).
(c) A taxing jurisdiction may include the most recent
valuation of personal property described under par. (a)
that is located in the taxing jurisdiction for purposes of
complying with debt limitations applicable to the juris-
diction.
SECTION 77. 70.119 (3) (c) of the statutes is amended
to read:
70.119 (3) (c) “Municipality” means cities, villages,
towns, counties, and metropolitan sewerage districts
with general taxing authority, except that for distribu-
tions after December 31, 2023, “municipality” does not
include counties and metropolitan sewerage districts.
SECTION 78. 70.13 (1) of the statutes is amended to
read:
70.13 (1) All For assessments made before January
1, 2024, all personal property shall be assessed in the
assessment district where the same is located or custom-
arily kept except as otherwise specifically provided. Per-
sonal property in transit within the state on the first day
of January shall be assessed in the district in which the
same is intended to be kept or located, and personal prop-
erty having no fixed location shall be assessed in the dis-
trict where the owner or the person in charge or posses-
sion thereof resides, except as provided in sub. (5).
SECTION 79. 70.13 (2) of the statutes is amended to
read:
70.13 (2) Saw For assessments made before January
1, 2024, saw logs or timber in transit, which are to be
sawed or manufactured in any mill in this state, shall be
deemed located and shall be assessed in the district in
which such mill is located. Saw logs or timber shall be
deemed in transit when the same are being transported
either by water or rail, but when such logs or timber are
banked, decked, piled or otherwise temporarily stored for
transportation in any district, they shall be deemed
located, and shall be assessed in such district.
SECTION 80. 70.13 (3) of the statutes is amended to
read:
70.13 (3) On For assessments made before January
1, 2024, on or before the tenth day of January in each year
the owner of logs or timber in transit shall furnish the
assessor of the district in which the mill at which the logs
or timber will be sawed or manufactured is located a veri-
fied statement of the amount, character and value of all
the logs and timber in transit on the first day of January
preceding, and the owner of the logs or timber shall fur-
nish to the assessor of the district in which the logs and
timber were located on the first day of January preceding,
a like verified statement of the amount, character and
value thereof. Any assessment made in accordance with
the owner’s statement shall be valid and binding on the
owner notwithstanding any subsequent change as to the
place where the same may be sawed or manufactured. If
the owner of the logs or timber shall fail or refuse to fur-
nish the statement herein provided for, or shall intention-
ally make a false statement, that owner shall be subject to
the penalties prescribed by s. 70.36.
SECTION 81. 70.13 (7) of the statutes is amended to
read:
70.13 (7) Saw For assessments made before January
1, 2024, saw logs or timber removed from public lands
during the year next preceding the first day of January or
having been removed from such lands and in transit
therefrom on the first day of January, shall be deemed
located and assessed in the assessment district wherein
such public lands are located and shall be assessed in no
other assessment district. Saw logs or timber shall be
deemed in transit when the same are being transported.
On or before January 10 in each year the owner of such
logs or timber shall furnish the assessor of the assessment
district wherein they are assessable a verified statement
of the amount, character and value of all such logs and
timber. If the owner of any such logs or timber shall fail − 16 −2023 Wisconsin Act 12 2023 Assembly Bill 245
or refuse to furnish such statement or shall intentionally
make a false statement, he or she is subject to the penal-
ties prescribed by s. 70.36. This subsection shall super-
sede any provision of law in conflict therewith. The term
“owner” as used in this subsection is deemed to mean the
person owning the logs or timber at the time of severing.
“Public lands” as used in this subsection shall mean lands
owned by the United States of America, the state of Wis-
consin or any political subdivision of this state.
SECTION 82. 70.15 (2) of the statutes is amended to
read:
70.15 (2) The owner of any steam vessel, barge, boat
or other water craft, hailing from any port of this state,
“and so employed regularly in interstate traffic,” desiring
to comply with the terms of this section, shall annually,
on or before the first day of January, file with the clerk of
such town, village or city a verified statement, in writing,
containing the name, port of hail, tonnage and name of
owner of such steam vessel, barge, boat or other water
craft, and shall thereupon pay into the said treasury of
such town, village or city a sum equal to one cent per net
ton of the registered tonnage of said vessel, and the trea-
surer shall thereupon issue a receipt. All vessels, boats
or other water craft not regularly employed in interstate
traffic and all private yachts or pleasure boats belonging
to inhabitants of this state, whether at home or abroad,
shall be taxed as personal property for taxes levied before
January 1, 2024.
SECTION 83. 70.17 (1) of the statutes is amended to
read:
70.17 (1) Real property shall be entered in the name
of the owner, if known to the assessor, otherwise to the
occupant thereof if ascertainable, and otherwise without
any name. The person holding the contract or certificate
of sale of any real property contracted to be sold by the
state, but not conveyed, shall be deemed the owner for
such purpose. The undivided real estate of any deceased
person may be entered to the heirs of such person without
designating them by name. The real estate of an incorpo-
rated company shall be entered in the same manner as that
of an individual. Improvements on leased lands may be
assessed either as real property or personal property.
SECTION 84. 70.17 (3) of the statutes is created to
read:
70.17 (3) Beginning with the property tax assess-
ments as of January 1, 2024, manufactured and mobile
homes, not otherwise exempt from taxation under s.
66.0435 (3), buildings, improvements, and fixtures on
leased lands, buildings, improvements, and fixtures on
exempt lands, buildings, improvements, and fixtures on
forest croplands, and buildings, improvements, and fix-
tures on managed forest lands shall be assessed as real
property. If buildings, improvements, and fixtures, but
not the underlying land, are leased to a person other than
the landowner or if the buildings, improvements, and fix-
tures are owned by a person other than the landowner, the
assessor may create a separate tax parcel for the build-
ings, improvements, and fixtures and assess the build-
ings, improvements, and fixtures as real property to the
owner of the buildings, improvements, and fixtures. The
assessor may also create a tax parcel, as provided under
s. 70.27, for buildings, improvements, and fixtures on
exempt lands, buildings, improvements, and fixtures on
forest croplands, and buildings, improvements, and fix-
tures on managed forest lands and assess the buildings,
improvements, and fixtures as real property to the owner
of the buildings, improvements, and fixtures. For pur-
poses of this subsection, “buildings, improvements and
fixtures” does not include any property defined in s.
70.04.
SECTION 85. 70.174 of the statutes is amended to
read:
70.174 Improvements on government−owned
land. Improvements made by any person on land within
this state owned by the United States may shall be
assessed either as real or personal property to the person
making the same, if ascertainable, and otherwise to the
occupant thereof or the person receiving benefits there-
from, as provided under s. 70.17 (3).
SECTION 86. 70.18 (1) of the statutes is amended to
read:
70.18 (1) Personal For assessments made before Jan-
uary 1, 2024, personal property shall be assessed to the
owner thereof, except that when it is in the charge or pos-
session of some person other than the owner it may be
assessed to the person so in charge or possession of the
same. Telegraph and telephone poles, posts, railroad ties,
lumber, and all other manufactured forest products shall
be deemed to be in the charge or possession of the person
in occupancy or possession of the premises upon which
the same shall be stored or piled, and the same shall be
assessed to such person, unless the owner or some other
person residing in the same assessment district, shall be
actually and actively in charge and possession thereof, in
which case it shall be assessed to such resident owner or
other person so in actual charge or possession; but noth-
ing contained in this subsection shall affect or change the
rules prescribed in s. 70.13 respecting the district in
which such property shall be assessed.
SECTION 87. 70.18 (2) of the statutes is amended to
read:
70.18 (2) Goods For assessments made before Janu-
ary 1, 2024, goods, wares and merchandise in storage in
a commercial storage warehouse or on a public wharf
shall be assessed to the owner thereof and not to the ware-
house or public wharf, if the operator of the warehouse or
public wharf furnishes to the assessor the names and
addresses of the owners of all goods, wares and merchan-
dise not exempt from taxation.
SECTION 88. 70.19 of the statutes is amended to read:
70.19 Assessment, how made; liability and rights
of representative. (1) When For assessments made − 17 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
before January 1, 2024, when personal property is
assessed under s. 70.18 (1) to a person in charge or pos-
session of the personal property other than the owner, the
assessment of that personal property shall be entered
upon the assessment roll separately from the assessment
of that person’s own personal property, adding to the per-
son’s name upon the tax roll words briefly indicating that
the assessment is made to the person as the person in
charge or possession of the property. The failure to enter
the assessment separately or to indicate the representa-
tive capacity or other relationship of the person assessed
shall not affect the validity of the assessment.
(2) The For assessments made before January 1,
2024, the person assessed under sub. (1) and s. 70.18 (1)
is personally liable for the tax on the property. The person
assessed under sub. (1) and s. 70.18 (1) has a personal
right of action against the owner of the property for the
amount of the taxes; has a lien for that amount upon the
property with the rights and remedies for the preservation
and enforcement of that lien as provided in ss. 779.45 and
779.48; and is entitled to retain possession of the property
until the owner of the property pays the tax on the prop-
erty or reimburses the person assessed for the tax. The
lien and right of possession relate back and exist from the
time that the assessment is made, but may be released and
discharged by giving to the person assessed such under-
taking or other indemnity as the person accepts or by giv-
ing the person assessed a bond in the amount and with the
sureties as is directed and approved by the circuit court
of the county in which the property is assessed, upon 8
days’ notice to the person assessed. The bond shall be
conditioned to hold the person assessed free and harmless
from all costs, expense, liability, or damage by reason of
the assessment.
SECTION 89. 70.20 of the statutes is amended to read:
70.20 Owner’s liability when personalty assessed
to another; action to collect. (1) When For assessments
made before January 1, 2024, when personal property
shall be assessed to some person in charge or possession
thereof, other than the owner, such owner as well as the
person so in charge or possession shall be liable for the
taxes levied pursuant to such assessment; and the liability
of such owner may be enforced in a personal action as for
a debt. Such action may be brought in the name of the
town, city or village in which such assessment was made,
if commenced before the time fixed by law for the return
of delinquent taxes, by direction of the treasurer or tax
collector of such town, city or village. If commenced
after such a return, it shall be brought in the name of the
county or other municipality to the treasurer or other offi-
cer of which such return shall be made, by direction of
such treasurer or other officer. Such action may be
brought in any court of this state having jurisdiction of the
amount involved and in which jurisdiction may be
obtained of the person of such owner or by attachment of
the property of such owner.
(2) The For assessments made before January 1,
2024, the remedy of attachment may be allowed in such
action upon filing an affidavit of the officer by whose
direction such action shall be brought, showing the
assessment of such property in the assessment district,
the amount of tax levied pursuant thereto, that the defend-
ant was the owner of such property at the time as of which
the assessment thereof was made, and that such tax
remains unpaid in whole or in part, and the amount
remaining unpaid. The proceedings in such actions and
for enforcement of the judgment obtained therein shall be
the same as in ordinary actions for debt as near as may be,
but no property shall be exempt from attachment or exe-
cution issued upon a judgment against the defendant in
such action.
(3) The For assessments made before January 1,
2024, and taxes levied before January 1, 2024, the assess-
ment and tax rolls in which such assessment and tax shall
be entered shall be prima facie evidence of such assess-
ment and tax and of the justice and regularity thereof; and
the same, with proof of the ownership of such property by
the defendant at the time as of which the assessment was
made and of the nonpayment of such tax, shall be suffi-
cient to establish the liability of the defendant. Such lia-
bility shall not be affected and such action shall not be
defeated by any omission or irregularity in the assess-
ment or tax proceedings not affecting the substantial jus-
tice and equity of the tax. The provisions of this section
shall not impair or affect the remedies given by other pro-
visions of law for the collection or enforcement of such
tax against the person to whom the property was
assessed.
SECTION 90. 70.21 (1) of the statutes is amended to
read:
70.21 (1) Except For assessments made before Janu-
ary 1, 2024, except as provided in sub. (2), the personal
property of a partnership may be assessed in the names
of the persons composing the partnership, so far as
known or in the firm name or title under which the part-
nership business is conducted, and each partner shall be
liable for the taxes levied on the partnership’s personal
property.
SECTION 91. 70.21 (1m) (intro.) of the statutes is
amended to read:
70.21 (1m) (intro.) Undistributed For assessments
made before January 1, 2024, undistributed personal
property belonging to the estate of a decedent shall be
assessed as follows:
SECTION 92. 70.21 (2) of the statutes is amended to
read:
70.21 (2) The For assessments made before January
1, 2024, the personal property of a limited liability part-
nership shall be assessed in the name of the partnership,
and each partner shall be liable for the taxes levied
thereon only to the extent permitted under s. 178.0306. − 18 −2023 Wisconsin Act 12 2023 Assembly Bill 245
SECTION 93. 70.22 (1) of the statutes is amended to
read:
70.22 (1) In For assessments made before January 1,
2024, in case one or more of 2 or more personal represen-
tatives or trustees of the estate of a decedent who died
domiciled in this state are not residents of the state, the
taxable personal property belonging to the estate shall be
assessed to the personal representatives or trustees resid-
ing in this state. In case there are 2 or more personal rep-
resentatives or trustees of the same estate residing in this
state, but in different taxation districts, the assessment of
the taxable personal property belonging to the estate shall
be in the names of all of the personal representatives or
trustees of the estate residing in this state. In case no per-
sonal representative or trustee resides in this state, the
taxable personal property belonging to the estate may be
assessed in the name of the personal representative or
trustee, or in the names of all of the personal representa-
tives or trustees if there are more than one, or in the name
of the estate.
SECTION 94. 70.22 (2) (a) of the statutes is amended
to read:
70.22 (2) (a) The For taxes levied before January 1,
2024, the taxes imposed pursuant to an assessment under
sub. (1) may be enforced as a claim against the estate,
upon presentation of a claim for the taxes by the treasurer
of the taxation district to the court in which the proceed-
ings for the probate of the estate are pending. Upon due
proof, the court shall allow and order the claim to be paid.
SECTION 95. 70.27 (1) of the statutes is amended to
read:
70.27 (1) WHO MAY ORDER. Whenever any area of
platted or unplatted land or land and the buildings,
improvements, and fixtures on that land is owned by 2 or
more persons in severalty, and when in the judgment of
the governing body having jurisdiction, the description
of one or more of the different parcels thereof cannot be
made sufficiently certain and accurate for the purposes of
assessment, taxation, or tax title procedures without not-
ing the correct metes and bounds of the same, or when
such gross errors exist in lot measurements or locations
that difficulty is encountered in locating new structures,
public utilities, or streets, such governing body may
cause a plat to be made for such purposes. Such plat shall
be called “assessor’s plat,” and shall plainly define the
boundary of each parcel, building, improvement, and fix-
ture, and each street, alley, lane, or roadway, or dedica-
tion to public or special use, as such is evidenced by the
records of the register of deeds or a court of record. Such
plats in cities may be ordered by the city council, in vil-
lages by the village board, in towns by the town board, or
the county board. A plat or part of a plat included in an
assessor’s plat shall be deemed vacated to the extent it is
included in or altered by an assessor’s plat. The actual
and necessary costs and expenses of making assessors’
plats shall be paid out of the treasury of the city, village,
town, or county whose governing body ordered the plat,
and all or any part of such cost may be charged to the land,
without inclusion of improvements, so platted in the pro-
portion that the last assessed valuation of each parcel
bears to the last assessed total valuation of all lands prop-
erty included in the assessor’s plat, and collected as a spe-
cial assessment on such land property, as provided by s.
66.0703.
SECTION 96. 70.27 (3) (a) of the statutes is amended
to read:
70.27 (3) (a) Reference to any land, or land and the
buildings, improvements, and fixtures on that land as it
the reference appears on a recorded assessor’s plat is
deemed sufficient for purposes of assessment and taxa-
tion. Conveyance may be made by reference to such plat
and shall be as effective to pass title to the land so
described as it would be if the same premises had been
described by metes and bounds. Such plat or record
thereof shall be received in evidence in all courts and
places as correctly describing the several parcels of land
or land and the buildings, improvements, and fixtures on
that land therein designated. After an assessor’s plat has
been made and recorded with the register of deeds as pro-
vided by this section, all conveyances of lands or land and
the buildings, improvements, and fixtures on that land
included in such assessor’s plat shall be by reference to
such plat. Any instrument dated and acknowledged after
September 1, 1955, purporting to convey, mortgage, or
otherwise give notice of an interest in land or land and the
buildings, improvements, and fixtures on that land that is
within or part of an assessor’s plat shall describe the
affected land by the name of the assessor’s plat, lot,
block, or outlot.
SECTION 97. 70.27 (4) of the statutes is amended to
read:
70.27 (4) AMENDMENTS. Amendments or corrections
to an assessor’s plat may be made at any time by the gov-
erning body by recording with the register of deeds a plat
of the area affected by such amendment or correction,
made and authenticated as provided by this section. It
shall not be necessary to refer to any amendment of the
plat, but all assessments or instruments wherein any par-
cel of land is or land and the buildings, improvements,
and fixtures on that land are described as being in an
assessor’s plat, shall be construed to mean the assessor’s
plat of lands or land and the buildings, improvements,
and fixtures on that land with its amendments or correc-
tions as it stood on the date of making such assessment or
instrument, or such plats may be identified by number.
This subsection does not prohibit the division of lands or
land and the buildings, improvements, and fixtures on
that land that are included in an assessor’s plat by subdi-
vision plat, as provided in s. 236.03, or by certified survey
map, as provided in s. 236.34.
SECTION 98. 70.27 (5) of the statutes is amended to
read: − 19 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
70.27 (5) SURVEYS, RECONCILIATIONS. The surveyor
making the plat shall be a professional land surveyor
licensed under ch. 443 and shall survey and lay out the
boundaries of each parcel, building, improvement, fix-
ture, street, alley, lane, roadway, or dedication to public
or private use, according to the records of the register of
deeds, and whatever evidence that may be available to
show the intent of the buyer and seller, in the chronologi-
cal order of their conveyance or dedication, and set tem-
porary monuments to show the results of such survey
which shall be made permanent upon recording of the
plat as provided for in this section. The map shall be at
a scale of not more than 100 feet per inch, unless waived
in writing by the department of administration under s.
236.20 (2) (L). The owners of record of lands or the land
and the buildings, improvements, and fixtures on that
land in the plat shall be notified by certified letter mailed
to their last−known addresses, in order that they shall
have opportunity to examine the map, view the tempo-
rary monuments, and make known any disagreement
with the boundaries as shown by the temporary monu-
ments. It is the duty of the professional land surveyor
making the plat to reconcile any discrepancies that may
be revealed so that the plat as certified to the governing
body is in conformity with the records of the register of
deeds as nearly as is practicable. When boundary lines
between adjacent parcels, as evidenced on the ground,
are mutually agreed to in writing by the owners of record,
those lines shall be the true boundaries for all purposes
thereafter, even though they may vary from the metes and
bounds descriptions previously of record. Such written
agreements shall be recorded in the office of the register
of deeds. On every assessor’s plat, as certified to the gov-
erning body, shall appear the document number of the
record and, if given on the record, the volume and page
where the record is recorded for the record that contains
the metes and bounds description of each parcel, as
recorded in the office of the register of deeds, which shall
be identified with the number by which such parcel is
designated on the plat, except that a lot that has been con-
veyed or otherwise acquired but upon which no deed is
recorded in the office of register of deeds may be shown
on an assessor’s plat and when so shown shall contain a
full metes and bounds description.
SECTION 99. 70.27 (7) (b) of the statutes is amended
to read:
70.27 (7) (b) A clear and concise description of the
land or the land and the buildings, improvements, and
fixtures on that land so surveyed and mapped, by govern-
ment lot, quarter quarter−section, township, range and
county, or if located in a city or village or platted area,
then according to the plat; otherwise by metes and
bounds beginning with some corner marked and estab-
lished in the United States land survey.
SECTION 100. 70.29 of the statutes is amended to
read:
70.29 Personalty, how entered. The For assess-
ments made before January 1, 2024, the assessor shall
place in one distinct and continuous part of the assess-
ment roll all the names of persons assessed for personal
property, with a statement of such property in each vil-
lage in the assessor’s assessment district, and foot up the
valuation thereof separately; otherwise the assessor shall
arrange all names of persons assessed for personal prop-
erty on the roll alphabetically so far as convenient. The
assessor shall also place upon the assessment roll, in a
separate column and opposite the name of each person
assessed for personal property, the number of the school
district in which such personal property is subject to taxa-
tion.
SECTION 101. 70.30 (intro.) of the statutes is
amended to read:
70.30 Aggregate values. (intro.) Every For assess-
ments made before January 1, 2024, every assessor shall
ascertain and set down in separate columns prepared for
that purpose on the assessment roll and opposite to the
names of all persons assessed for personal property the
number and value of the following named items of per-
sonal property assessed to such person, which shall con-
stitute the assessed valuation of the several items of prop-
erty therein described, to wit:
SECTION 102. 70.34 of the statutes is amended to
read:
70.34 Personalty. All For assessments made before
January 1, 2024, all articles of personal property shall, as
far as practicable, be valued by the assessor upon actual
view at their true cash value; and after arriving at the total
valuation of all articles of personal property which the
assessor shall be able to discover as belonging to any per-
son, if the assessor has reason to believe that such person
has other personal property or any other thing of value
liable to taxation, the assessor shall add to such aggregate
valuation of personal property an amount which, in the
assessor’s judgment, will render such aggregate valua-
tion a just and equitable valuation of all the personal
property liable to taxation belonging to such person. In
carrying out the duties imposed on the assessor by this
section, the assessor shall act in the manner specified in
the Wisconsin property assessment manual provided
under s. 73.03 (2a).
SECTION 103. 70.345 of the statutes is amended to
read:
70.345 Legislative intent; department of revenue
to supply information. The For assessments made
before January 1, 2024, the assessor shall exercise partic-
ular care so that personal property as a class on the assess-
ment rolls bears the same relation to statutory value as
real property as a class. To assist the assessor in deter-
mining the true relationship between real estate and per-
sonal property the department of revenue shall make
available to local assessors information including figures − 20 −2023 Wisconsin Act 12 2023 Assembly Bill 245
indicating the relationship between personal property
and real property on the last assessment rolls.
SECTION 104. 70.35 (1) of the statutes is amended to
read:
70.35 (1) To For assessments made before January 1,
2024, to determine the amount and value of any personal
property for which any person, firm, or corporation
should be assessed, any assessor may examine such per-
son or the managing agent or officer of any firm or corpo-
ration under oath as to all such items of personal property,
the taxable value thereof as defined in s. 70.34 if the prop-
erty is taxable. In the alternative the assessor may require
such person, firm, or corporation to submit a return of
such personal property and of the taxable value thereof.
There shall be annexed to such return the declaration of
such person or of the managing agent or officer of such
firm or corporation that the statements therein contained
are true.
SECTION 105. 70.35 (2) of the statutes is amended to
read:
70.35 (2) The For assessments made before January
1, 2024, the return shall be made and all the information
therein requested given by such person on a form pre-
scribed by the assessor with the approval of the depart-
ment of revenue which shall provide suitable schedules
for such information bearing on value as the department
deems necessary to enable the assessor to determine the
true cash value of the taxable personal property that is
owned or in the possession of such person on January 1
as provided in s. 70.10. The return may contain methods
of deriving assessable values from book values and for
the conversion of book values to present values, and a
statement as to the accounting method used. No person
shall be required to take detailed physical inventory for
the purpose of making the return required by this section.
SECTION 106. 70.35 (3) of the statutes is amended to
read:
70.35 (3) Each For assessments made before January
1, 2024, each return shall be filed with the assessor on or
before March 1 of the year in which the assessment pro-
vided by s. 70.10 is made. The assessor, for good cause,
may allow a reasonable extension of time for filing the
return. All returns filed under this section shall be the
confidential records of the assessor’s office, except that
the returns shall be available for use before the board of
review as provided in this chapter. No return required
under this section is controlling on the assessor in any
respect in the assessment of any property.
SECTION 107. 70.35 (4) of the statutes is amended to
read:
70.35 (4) Any For assessments made before January
1, 2024, any person, firm or corporation who refuses to
so testify or who fails, neglects or refuses to make and file
the return of personal property required by this section
shall be denied any right of abatement by the board of
review on account of the assessment of such personal
property unless such person, firm, or corporation shall
make such return to such board of review together with
a statement of the reasons for the failure to make and file
the return in the manner and form required by this sec-
tion.
SECTION 108. 70.35 (5) of the statutes is amended to
read:
70.35 (5) In For assessments made before January 1,
2024, in the event that the assessor or the board of review
should desire further evidence they may call upon other
persons as witnesses to give evidence under oath as to the
items and value of the personal property of any such per-
son, firm or corporation.
SECTION 109. 70.36 (1) of the statutes is amended to
read:
70.36 (1) Any For assessments made before January
1, 2024, any person in this state owning or holding any
personal property that is subject to assessment, individu-
ally or as agent, trustee, guardian, personal representa-
tive, assignee, or receiver or in some other representative
capacity, who intentionally makes a false statement to the
assessor of that person’s assessment district or to the
board of review of the assessment district with respect to
the property, or who omits any property from any return
required to be made under s. 70.35, with the intent of
avoiding the payment of the just and proportionate taxes
on the property, shall forfeit the sum of $10 for every
$100 or major fraction of $100 so withheld from the
knowledge of the assessor or board of review.
SECTION 110. 70.36 (2) of the statutes is amended to
read:
70.36 (2) It For assessments made before January 1,
2024, it is hereby made the duty of the district attorney of
any county, upon complaint made to the district attorney
by the assessor or by a member of the board of review of
the assessment district in which it is alleged that property
has been so withheld from the knowledge of such
assessor or board of review, or not included in any return
required by s. 70.35, to investigate the case forthwith and
bring an action in the name of the state against the person,
firm or corporation so complained of. All forfeitures col-
lected under the provisions of this section shall be paid
into the treasury of the taxation district in which such
property had its situs for taxation.
SECTION 111. 70.43 (2) of the statutes is amended to
read:
70.43 (2) If the assessor discovers a palpable error in
the assessment of a tract of real estate or an item of per-
sonal property, for personal property assessments made
before January 1, 2024, that results in the tract or property
having an inaccurate assessment for the preceding year,
the assessor shall correct that error by adding to or sub-
tracting from the assessment for the preceding year. The
result shall be the true assessed value of the property for
the preceding year. The assessor shall make a marginal
note of the correction on that year’s assessment roll. − 21 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
SECTION 112. 70.44 (1) of the statutes is amended to
read:
70.44 (1) Real or personal property omitted from
assessment in any of the 2 next previous years or personal
property assessments made before January 1, 2024, and
omitted from any of the 2 next previous years, unless pre-
viously reassessed for the same year or years, shall be
entered once additionally for each previous year of such
omission, designating each such additional entry as omit-
ted for the year of omission and affixing a just valuation
to each entry for a former year as the same should then
have been assessed according to the assessor’s best judg-
ment, and taxes shall be apportioned, using the net tax
rate as provided in s. 70.43, and collected on the tax roll
for such entry. This section shall not apply to manufac-
turing property assessed by the department of revenue
under s. 70.995.
SECTION 113. 70.47 (7) (aa) of the statutes is
amended to read:
70.47 (7) (aa) No person shall be allowed to appear
before the board of review, to testify to the board by tele-
phone or to contest the amount of any assessment of real
or personal property if the person has refused a reason-
able written request by certified mail of the assessor to
enter onto property to conduct an exterior view of the real
or personal property being assessed.
SECTION 114. 70.47 (15) of the statutes is repealed.
SECTION 115. 70.49 (2) of the statutes is amended to
read:
70.49 (2) The value of all real and personal property
entered into the assessment roll to which such affidavit is
attached by the assessor shall, in all actions and proceed-
ings involving such values, be presumptive evidence that
all such properties have been justly and equitably
assessed in proper relationship to each other.
SECTION 116. 70.50 of the statutes is amended to
read:
70.50 Delivery of roll. Except in counties that have
a county assessment system under s. 70.99 and in cities
of the 1st class and in 2nd class cities that have a board
of assessors under s. 70.075 the assessor shall, on or
before the first Monday in May, deliver the completed
assessment roll and all the sworn statements and valua-
tions of personal property to the clerk of the town, city,
or village, who shall file and preserve them in the clerk’s
office. On or before the first Monday in April, a county
assessor under s. 70.99 shall deliver the completed
assessment roll and all sworn statements and valuations
of personal property to the clerks of the towns, cities, and
villages in the county, who shall file and preserve them
in the clerk’s office.
SECTION 117. 70.52 of the statutes is amended to
read:
70.52 Clerks to examine and correct rolls. Each
city, village, and town clerk upon receipt of the assess-
ment roll shall carefully examine the roll. The clerk shall
correct all double assessments, imperfect descriptions,
and other errors apparent on the roll, and correct the value
of parcels of real property not liable to taxation. The clerk
shall add to the roll any parcel of real property not listed
on the assessment roll or item of personal property omit-
ted from the roll and immediately notify the assessors of
the additions and omissions. The assessors shall immedi-
ately view and value the omitted property and certify the
valuation to the clerk. The clerk shall enter the valuation
and property classification on the roll, and the valuation
shall be final. To enable the clerk to properly correct
defective descriptions, the clerk may request aid, when
necessary, from the county surveyor, whose fees for the
services rendered shall be paid by the city, village, or
town.
SECTION 118. 70.53 (1) (a) of the statutes is repealed.
SECTION 119. 70.65 (2) (a) 2. of the statutes is
amended to read:
70.65 (2) (a) 2. Identify For assessments made before
January 1, 2024, identify the name and address of the
owners of all taxable personal property within the taxa-
tion district and the assessed value of each owner’s tax-
able personal property.
SECTION 120. 70.65 (2) (b) (intro.) of the statutes is
amended to read:
70.65 (2) (b) (intro.) With respect to each description
of real property and each owner of taxable personal prop-
erty and the personal property assessments made before
January 1, 2024:
SECTION 121. 70.68 (1) of the statutes is amended to
read:
70.68 (1) COLLECTION IN CERTAIN CITIES. In For taxes
levied before January 1, 2024, in cities authorized to act
under s. 74.87, the chief of police shall collect all state,
county, city, school, and other taxes due on personal
property as shall then remain unpaid, and the chief of
police shall possess all the powers given by law to town
treasurers for the collection of such taxes, and be subject
to the liabilities and entitled to the same fees as town trea-
surers in such cases, but such fees shall be turned over to
the city treasurer and become a part of the general fund.
SECTION 122. 70.73 (1) (b) of the statutes is amended
to read:
70.73 (1) (b) If a town, village, or city clerk or trea-
surer discovers that personal property has been assessed
to the wrong person for assessments made before January
1, 2024, or 2 or more parcels of land belonging to differ-
ent persons have been erroneously assessed together on
the tax roll, the clerk or treasurer shall notify the assessor
and all parties interested, if the parties are residents of the
county, by notice in writing to appear at the clerk’s office
at some time, not less than 5 days thereafter, to correct the
assessment roll.
SECTION 123. 70.73 (1) (c) of the statutes is amended
to read: − 22 −2023 Wisconsin Act 12 2023 Assembly Bill 245
70.73 (1) (c) At the time and place designated in the
notice given under par. (b), the assessment roll shall be
corrected by entering the correct names of the persons
liable to assessment, both as to real and personal property,
describing each parcel of land and giving the proper valu-
ation to each parcel separately owned. The total valua-
tion given to the separate tracts of real estate shall be
equal to the valuation given to the same property when
the several parcels were assessed together.
SECTION 124. 70.73 (1) (d) of the statutes is amended
to read:
70.73 (1) (d) The valuation of parcels of land or cor-
rection of names of persons whose personal property is
assessed under this subsection may be made at any time
before the tax roll is returned to the county treasurer for
the year in which the tax is levied. The valuation or cor-
rection of names, when made under this subsection, shall
be held just and correct and be final and conclusive.
SECTION 125. 70.84 of the statutes is amended to
read:
70.84 Inequalities may be corrected in subsequent
year. If any such reassessment cannot be completed in
time to take the place of the original assessment made in
such district for said year, the clerk of the district shall
levy and apportion the taxes for that year upon the basis
of the original assessment roll, and when the reassess-
ment is completed the inequalities in the taxes levied
under the original assessment shall be remedied and com-
pensated in the levy and apportionment of taxes in such
district next following the completion of said reassess-
ment in the following manner: Each tract of real estate,
and, as to personal property assessments made before
January 1, 2024, each taxpayer, whose tax shall be deter-
mined by such reassessment to have been relatively too
high, shall be credited a sum equal to the amount of taxes
charged on the original assessment in excess of the
amount which would have been charged had such
reassessment been made in time; and each tract of real
estate, and, as to personal property assessments made
before January 1, 2024, each taxpayer, whose tax shall be
determined by such reassessment to have been relatively
too low, shall be charged, in addition to all other taxes, a
sum equal to the difference between the amount of taxes
charged upon such unequal original assessment and the
amount which would have been charged had such
reassessment been made in time. The department of rev-
enue, or its authorized agent, shall at any time have access
to all assessment and tax rolls herein referred to for the
purpose of assisting the local clerk and in order that the
results of the reassessment may be carried into effect.
SECTION 126. 70.855 (1) (intro.) of the statutes is
amended to read:
70.855 (1) APPLICABILITY. (intro.) The department
of revenue shall assess real and personal property
assessed as commercial property under s. 70.32 (2) (a) 2.
if all of the following apply:
SECTION 127. 70.855 (1) (a) of the statutes is
amended to read:
70.855 (1) (a) The property owner and the governing
body of the municipality where the property is located
submit a written request to the department on or before
March 1 of the year of the assessment to have the depart-
ment assess the property owner’s real and personal com-
mercial property located in the municipality.
SECTION 128. 70.855 (1) (b) of the statutes is
amended to read:
70.855 (1) (b) The written request submitted under
par. (a) specifies the items of personal property and
parcels of real property for the department’s assessment.
SECTION 129. 70.995 (1) (a) of the statutes is
amended to read:
70.995 (1) (a) In this section “manufacturing prop-
erty” includes all lands, buildings, structures and other
real property, as defined in s. 70.03, in this state, used in
manufacturing, assembling, processing, fabricating,
making, or milling tangible personal property for profit.
Manufacturing property also includes warehouses, stor-
age facilities, and office structures in this state when the
predominant use of the warehouses, storage facilities, or
offices is in support of the manufacturing property, and
all personal property owned or used by any person
engaged in this state in any of the activities mentioned,
and used in the activity, including raw materials, sup-
plies, machinery, equipment, work in process and fin-
ished inventory when located at the site of the activity.
Establishments engaged in assembling component parts
of manufactured products are considered manufacturing
establishments if the new product is neither a structure
nor other fixed improvement. Materials processed by a
manufacturing establishment include products of agri-
culture, forestry, fishing, mining, and quarrying. For the
purposes of this section, establishments which engage in
mining metalliferous minerals are considered manufac-
turing establishments.
SECTION 130. 70.995 (4) of the statutes is amended
to read:
70.995 (4) Whenever real property or tangible per-
sonal property is used for one, or some combination, of
the processes mentioned in sub. (3) and also for other pur-
poses, the department of revenue, if satisfied that there is
substantial use in one or some combination of such pro-
cesses, may assess the property under this section. For all
purposes of this section the department of revenue shall
have sole discretion for the determination of what is sub-
stantial use and what description of real property or what
unit of tangible personal property shall constitute “the
property” to be included for assessment purposes, and, in
connection herewith, the department may include in a
real property unit, real property owned by different per-
sons. Vacant property designed for use in manufacturing,
assembling, processing, fabricating, making, or milling
tangible property for profit may be assessed under this − 23 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
section or under s. 70.32 (1), and the period of vacancy
may not be the sole ground for making that determina-
tion. In those specific instances where a portion of a
description of real property includes manufacturing
property rented or leased and operated by a separate per-
son which does not satisfy the substantial use qualifica-
tion for the entire property, the local assessor shall assess
the entire real property description and all personal prop-
erty not exempt under s. 70.11 (27). The applicable por-
tions of the standard manufacturing property report form
under sub. (12) as they relate to manufacturing machin-
ery and equipment shall be submitted by such person.
SECTION 131. 70.995 (5) of the statutes is amended
to read:
70.995 (5) The department of revenue shall assess all
property of manufacturing establishments included
under subs. (1) and (2), except property not contiguous
with or located within 1,000 feet of the parcel on which
the production process, as defined in s. 70.11 (27) (a) 5.,
occurs, as of the close of January 1 of each year, if on or
before March 1 of that year the department has classified
the property as manufacturing or the owner of the prop-
erty has requested, in writing, that the department make
such a classification and the department later does so. A
change in ownership, location, or name of the manufac-
turing establishment does not necessitate a new request.
In assessing lands from which metalliferous minerals are
being extracted and valued for purposes of the tax under
s. 70.375, the value of the metalliferous mineral content
of such lands shall be excluded.
SECTION 132. 70.995 (5n) of the statutes is created to
read:
70.995 (5n) (a) If the department of revenue deter-
mines that an establishment is engaged in manufacturing,
as described in subs. (1), (2), and (3), the department may
classify the establishment as manufacturing. The estab-
lishment shall submit a written request on or before July
1 of the year for which classification is desired, as pro-
vided under s. 71.07 (5n) (a) 9. c. or 71.28 (5n) (a) 9. c.
Any establishment classified as manufacturing prior to
January 1, 2024, is presumed to be engaged in manufac-
turing, as described in subs. (1), (2), and (3), and need not
submit a request as provided in this paragraph.
(b) The department may at any time investigate or
audit requests submitted under par. (a) and may revoke a
classification. A revocation under this paragraph may
not apply retroactively, but shall take effect on the first
day of the establishment’s taxable year following the year
in which the department issues a revocation. An estab-
lishment that submits a request under par. (a) shall notify
the department within 60 days of any termination of man-
ufacturing activity.
(c) On or before December 31 of the year in which
a request is timely submitted under par. (a), the depart-
ment shall issue a notice of determination responding to
the timely request. The department may, in its sole dis-
cretion, issue a notice of determination by December 31
for requests received after July 1 of the year in which
classification is desired. The notice shall be in writing
and shall be sent by 1st class mail or electronic mail. In
addition, the notice shall specify that objections to the
decision shall be filed with the state board of assessors no
later than 60 days after the date of the notice, that a fee of
$200 shall be paid when the objection is filed, and that the
objection is not filed until the fee is paid.
(d) For purposes of this subsection, an objection is
considered timely filed if received by the state board of
assessors no later than 60 days after the date of the notice
or sent to the state board of assessors by U.S. postal ser-
vice certified mail in a properly addressed envelope, with
postage paid, that is postmarked before midnight of the
last day for filing. Neither the board nor the tax appeals
commission may waive the requirement that objections
be in writing.
(e) The state board of assessors shall investigate any
objection timely filed under par. (d) if the fee specified
under par. (c) is paid. The board shall notify the person
objecting or the person’s agent of its determination by 1st
class mail or electronic mail.
(f) If a determination of the state board of assessors
under par. (e) results in an establishment not being classi-
fied as manufacturing, the person having been notified of
the determination shall be deemed to have accepted the
determination unless the person files a petition for review
with the clerk of the tax appeals commission, as provided
under s. 73.01 (5) and the rules of practice of the tax
appeals commission.
SECTION 133. 70.995 (7) (b) of the statutes is
amended to read:
70.995 (7) (b) Each 5 years, or more frequently if the
department of revenue’s workload permits and if in the
department’s judgment it is desirable, the department of
revenue shall complete a field investigation or on−site
appraisal at full value under ss. s. 70.32 (1) and 70.34 of
all manufacturing real property in this state.
SECTION 134. 70.995 (8) (b) 1. of the statutes is
amended to read:
70.995 (8) (b) 1. The department of revenue shall
annually notify each manufacturer assessed under this
section and the municipality in which the manufacturing
property is located of the full value of all real and per-
sonal property owned by the manufacturer. The notice
shall be in writing and shall be sent by 1st class mail or
electronic mail. In addition, the notice shall specify that
objections to valuation, amount, or taxability must be
filed with the state board of assessors no later than 60
days after the date of the notice of assessment, that objec-
tions to a change from assessment under this section to
assessment under s. 70.32 (1) must be filed no later than
60 days after the date of the notice, that the fee under par.
(c) 1. or (d) must be paid and that the objection is not filed
until the fee is paid. For purposes of this subdivision, an − 24 −2023 Wisconsin Act 12 2023 Assembly Bill 245
objection is considered timely filed if received by the
state board of assessors no later than 60 days after the date
of the notice or sent to the state board of assessors by cer-
tified mail in a properly addressed envelope, with
postage paid, that is postmarked before midnight of the
last day for filing. A statement shall be attached to the
assessment roll indicating that the notices required by
this section have been mailed and failure to receive the
notice does not affect the validity of the assessments, the
resulting tax on real or personal property, the procedures
of the tax appeals commission or of the state board of
assessors, or the enforcement of delinquent taxes by
statutory means.
SECTION 135. 70.995 (12) (a) of the statutes is
amended to read:
70.995 (12) (a) The department of revenue shall pre-
scribe a standard manufacturing property report form
that shall be submitted annually for each real estate parcel
and each personal property account on or before March
1 by all manufacturers whose property is assessed under
this section. The report form shall contain all information
considered necessary by the department and shall
include, without limitation, income and operating state-
ments, fixed asset schedules, and a report of new con-
struction or demolition. Failure to submit the report shall
result in denial of any right of redetermination by the state
board of assessors or the tax appeals commission. If any
property is omitted or understated in the manufacturing
real estate assessment roll in any of the next 5 previous
years, or in a manufacturing personal property assess-
ment roll made before January 1, 2024, the assessor shall
enter the value of the omitted or understated property
once for each previous year of the omission or under-
statement. The assessor shall affix a just valuation to
each entry for a former year as it should have been
assessed according to the assessor’s best judgment.
Taxes shall be apportioned and collected on the tax roll
for each entry, on the basis of the net tax rate for the year
of the omission, taking into account credits under s.
79.10. In the case of omitted property, interest shall be
added at the rate of 0.0267 percent per day for the period
of time between the date when the form is required to be
submitted and the date when the assessor affixes the just
valuation. In the case of underpayments determined after
an objection under sub. (8) (d), interest shall be added at
the average annual discount interest rate determined by
the last auction of 6−month U.S. treasury bills before the
objection per day for the period of time between the date
when the tax was due and the date when it is paid.
SECTION 136. 71.07 (5n) (a) 5. a. of the statutes is
amended to read:
71.07 (5n) (a) 5. a. “Manufacturing property factor”
means a fraction, the numerator of which is the average
value of the claimant’s real and personal property
assessed under s. 70.995 land and depreciable property,
owned or rented and used in this state by the claimant dur-
ing the taxable year to manufacture qualified production
property, and the denominator of which is the average
value of all the claimant’s real and personal land and
depreciable property owned or rented during the taxable
year and used by the claimant to manufacture qualified
production property.
SECTION 137. 71.07 (5n) (a) 5. d. of the statutes is
repealed.
SECTION 138. 71.07 (5n) (a) 9. (intro.) of the statutes
is amended to read:
71.07 (5n) (a) 9. (intro.) “Qualified production prop-
erty” means either any of the following:
SECTION 139. 71.07 (5n) (a) 9. a. of the statutes is
amended to read:
71.07 (5n) (a) 9. a. Tangible personal property manu-
factured in whole or in part by the claimant on property
that is located in this state and assessed as manufacturing
property under s. 70.995. Tangible personal property
manufactured in this state may only be qualified produc-
tion property if it is manufactured on property approved
to be classified as manufacturing real property for pur-
poses of s. 70.995, even if it is not eligible to be listed on
the department’s manufacturing roll until January 1 of the
following year.
SECTION 140. 71.07 (5n) (a) 9. c. of the statutes is cre-
ated to read:
71.07 (5n) (a) 9. c. Tangible personal property manu-
factured in whole or in part by the claimant at an estab-
lishment that is located in this state and classified as man-
ufacturing under s. 70.995 (5n). A person wishing to
classify the person’s establishment as manufacturing
under this subd. 9. c. shall file an application in the form
and manner prescribed by the department no later than
July 1 of the taxable year for which the person wishes to
claim the credit under this subsection, pursuant to s.
70.995 (5n). The department shall make a determination
and provide written notice by December 31 of the year in
which the application is filed. A determination on the
classification under this subd. 9. c. may be appealed as
provided under s. 70.995 (5n).
SECTION 141. 71.07 (5n) (d) 2. of the statutes is
amended to read:
71.07 (5n) (d) 2. For purposes of determining a
claimant’s eligible qualified production activities
income under this subsection, the claimant shall multiply
the claimant’s qualified production activities income
from property manufactured by the claimant by the man-
ufacturing property factor and qualified production
activities income from property produced, grown, or
extracted by the claimant by the agriculture property fac-
tor. This subdivision does not apply if the claimant’s
entire qualified production activities income results from
the sale of tangible personal property that was manufac-
tured, produced, grown, or extracted wholly in this state
by the claimant. − 25 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
SECTION 142. 71.07 (6e) (a) 5. of the statutes is
amended to read:
71.07 (6e) (a) 5. “Property taxes” means real and per-
sonal property taxes, exclusive of special assessments,
delinquent interest, and charges for service, paid by a
claimant, and the claimant’s spouse if filing a joint return,
on the eligible veteran’s or unremarried surviving
spouse’s principal dwelling in this state during the tax-
able year for which credit under this subsection is
claimed, less any property taxes paid which are properly
includable as a trade or business expense under section
162 of the Internal Revenue Code. If the principal
dwelling on which the taxes were paid is owned by 2 or
more persons or entities as joint tenants or tenants in com-
mon or is owned by spouses as marital property, “prop-
erty taxes” is that part of property taxes paid that reflects
the ownership percentage of the claimant, except that this
limitation does not apply to spouses who file a joint
return. If the principal dwelling is sold during the taxable
year, the “property taxes” for the seller and buyer shall be
the amount of the tax prorated to each in the closing
agreement pertaining to the sale or, if not so provided for
in the closing agreement, the tax shall be prorated
between the seller and buyer in proportion to months of
their respective ownership. “Property taxes” includes
monthly municipal permit fees in respect to a principal
dwelling collected under s. 66.0435 (3) (c).
SECTION 143. 71.07 (9) (a) 3. of the statutes is
amended to read:
71.07 (9) (a) 3. “Property taxes” means real and per-
sonal property taxes, exclusive of special assessments,
delinquent interest and charges for service, paid by a
claimant on the claimant’s principal dwelling during the
taxable year for which credit under this subsection is
claimed, less any property taxes paid which are properly
includable as a trade or business expense under section
162 of the Internal Revenue Code. If the principal
dwelling on which the taxes were paid is owned by 2 or
more persons or entities as joint tenants or tenants in com-
mon or is owned by spouses as marital property, “prop-
erty taxes” is that part of property taxes paid that reflects
the ownership percentage of the claimant. If the principal
dwelling is sold during the taxable year the “property
taxes” for the seller and buyer shall be the amount of the
tax prorated to each in the closing agreement pertaining
to the sale or, if not so provided for in the closing agree-
ment, the tax shall be prorated between the seller and
buyer in proportion to months of their respective owner-
ship. “Property taxes” includes monthly municipal per-
mit fees in respect to a principal dwelling collected under
s. 66.0435 (3) (c).
SECTION 144. 71.17 (2) of the statutes is amended to
read:
71.17 (2) LIEN ON TRUST ESTATE; INCOME TAXES
LEVIED AGAINST BENEFICIARY. All income taxes levied
against the income of beneficiaries shall be a lien on that
portion of the trust estate or interest therein from which
the income taxed is derived, and such taxes shall be paid
by the fiduciary, if not paid by the distributee, before the
same become delinquent. Every person who, as a fidu-
ciary under the provisions of this subchapter, pays an
income tax shall have all the rights and remedies of reim-
bursement for any taxes assessed against him or her or
paid by him or her in such capacity, as provided in s.
70.19 (1), 2021 stats., and s. 70.19 (2), 2021 stats.
SECTION 145. 71.28 (5n) (a) 5. a. of the statutes is
amended to read:
71.28 (5n) (a) 5. a. “Manufacturing property factor”
means a fraction, the numerator of which is the average
value of the claimant’s real and personal property
assessed under s. 70.995 land and depreciable property,
owned or rented and used in this state by the claimant dur-
ing the taxable year to manufacture qualified production
property, and the denominator of which is the average
value of all the claimant’s real and personal land and
depreciable property owned or rented during the taxable
year and used by the claimant to manufacture qualified
production property.
SECTION 146. 71.28 (5n) (a) 5. d. of the statutes is
repealed.
SECTION 147. 71.28 (5n) (a) 9. (intro.) of the statutes
is amended to read:
71.28 (5n) (a) 9. (intro.) “Qualified production prop-
erty” means either any of the following:
SECTION 148. 71.28 (5n) (a) 9. a. of the statutes is
amended to read:
71.28 (5n) (a) 9. a. Tangible personal property manu-
factured in whole or in part by the claimant on property
that is located in this state and assessed as manufacturing
property under s. 70.995. Tangible personal property
manufactured in this state may only be qualified produc-
tion property if it is manufactured on property approved
to be classified as manufacturing real property for pur-
poses of s. 70.995, even if it is not eligible to be listed on
the department’s manufacturing roll until January 1 of the
following year.
SECTION 149. 71.28 (5n) (a) 9. c. of the statutes is cre-
ated to read:
71.28 (5n) (a) 9. c. Tangible personal property manu-
factured in whole or in part by the claimant with an estab-
lishment that is located in this state and classified as man-
ufacturing under s. 70.995 (5n). A person wishing to
classify the person’s establishment as manufacturing
under this subd. 9. c. shall file an application in the form
and manner prescribed by the department no later than
July 1 of the taxable year for which the person wishes to
claim the credit under this subsection, pursuant to s.
70.995 (5n). The department shall make a determination
and provide written notice by December 31 of the year in
which the application is filed. A determination on the
classification under this subd. 9. c. may be appealed as
provided under s. 70.995 (5n). − 26 −2023 Wisconsin Act 12 2023 Assembly Bill 245
SECTION 150. 71.28 (5n) (d) 2. of the statutes is
amended to read:
71.28 (5n) (d) 2. Except as provided in subd. 3., for
purposes of determining a claimant’s eligible qualified
production activities income under this subsection, the
claimant shall multiply the claimant’s qualified produc-
tion activities income from property manufactured by the
claimant by the manufacturing property factor and quali-
fied production activities income from property pro-
duced, grown, or extracted by the claimant by the agricul-
ture property factor. This subdivision does not apply if
the claimant’s entire qualified production activities
income results from the sale of tangible personal property
that was manufactured, produced, grown, or extracted
wholly in this state by the claimant.
SECTION 151. 71.52 (7) of the statutes is amended to
read:
71.52 (7) “Property taxes accrued” means real or per-
sonal property taxes or monthly municipal permit fees
under s. 66.0435 (3) (c), exclusive of special assess-
ments, delinquent interest and charges for service, levied
on a homestead owned by the claimant or a member of the
claimant’s household. “Real or personal property taxes”
means those levied under ch. 70, less the tax credit, if any,
afforded in respect of such property by s. 79.10. If a
homestead is owned by 2 or more persons or entities as
joint tenants or tenants in common or is owned as marital
property or survivorship marital property and one or
more such persons, entities or owners is not a member of
the claimant’s household, property taxes accrued is that
part of property taxes accrued levied on such homestead,
reduced by the tax credit under s. 79.10, that reflects the
ownership percentage of the claimant and the claimant’s
household, except that if a homestead is owned by 2 or
more natural persons or if 2 or more natural persons have
an interest in a homestead, one or more of whom is not a
member of the claimant’s household, and the claimant
has a present interest, as that term is used in s. 700.03 (1),
in the homestead and is required by the terms of a will that
transferred the homestead or interest in the homestead to
the claimant to pay the entire amount of property taxes
levied on the homestead, property taxes accrued is prop-
erty taxes accrued levied on such homestead, reduced by
the tax credit under s. 79.10. A marital property agree-
ment or unilateral statement under ch. 766 has no effect
in computing property taxes accrued for a person whose
homestead is not the same as the homestead of that per-
son’s spouse. For purposes of this subsection, property
taxes are “levied” when the tax roll is delivered to the
local treasurer for collection. If a homestead is sold or
purchased during the calendar year of the levy, the prop-
erty taxes accrued for the seller and the buyer are the
amount of the tax levy prorated to each in proportion to
the periods of time each both owned and occupied the
homestead during the year to which the claim relates.
The seller may use the closing agreement pertaining to
the sale of the homestead, the property tax bill for the year
before the year to which the claim relates or the property
tax bill for the year to which the claim relates as the basis
for computing property taxes accrued, but those taxes are
allowable only for the portion of the year during which
the seller owned and occupied the sold homestead. If a
household owns and occupies 2 or more homesteads in
the same calendar year, property taxes accrued is the sum
of the prorated property taxes accrued attributable to the
household for each of such homesteads. If the household
owns and occupies the homestead for part of the calendar
year and rents a homestead for part of the calendar year,
it may include both the proration of taxes on the home-
stead owned and rent constituting property taxes accrued
with respect to the months the homestead is rented in
computing the amount of the claim under s. 71.54 (1). If
a homestead is an integral part of a multipurpose or multi-
dwelling building, property taxes accrued are the per-
centage of the property taxes accrued on that part of the
multipurpose or multidwelling building occupied by the
household as a principal residence plus that same per-
centage of the property taxes accrued on the land sur-
rounding it, not exceeding one acre, that is reasonably
necessary for use of the multipurpose or multidwelling
building as a principal residence, except as the limitations
of s. 71.54 (2) (b) apply. If the homestead is part of a farm,
property taxes accrued are the property taxes accrued on
up to 120 acres of the land contiguous to the claimant’s
principal residence and include the property taxes
accrued on all improvements to real property located on
such land, except as the limitations of s. 71.54 (2) (b)
apply.
SECTION 152. 73.01 (5) (a) of the statutes is amended
to read:
73.01 (5) (a) Any person who is aggrieved by a deter-
mination of the state board of assessors under s. 70.995
(5n) or (8) or who has filed a petition for redetermination
with the department of revenue and who is aggrieved by
the redetermination of the department of revenue may,
within 60 days of the determination of the state board of
assessors or of the department of revenue or, in all other
cases, within 60 days after the redetermination but not
thereafter, file with the clerk of the commission a petition
for review of the action of the department of revenue and
the number of copies of the petition required by rule
adopted by the commission. Any person who is
aggrieved by a determination of the department of trans-
portation under s. 341.405 or 341.45 may, within 30 days
after the determination of the department of transporta-
tion, file with the clerk of the commission a petition for
review of the action of the department of transportation
and the number of copies of the petition required by rule
adopted by the commission. If a municipality appeals, its
appeal shall set forth that the appeal has been authorized
by an order or resolution of its governing body and the
appeal shall be verified by a member of that governing − 27 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
body as pleadings in courts of record are verified. The
clerk of the commission shall transmit one copy to the
department of revenue, or to the department of trans-
portation, and to each party. In the case of appeals from
manufacturing property assessments, the person
assessed shall be a party to a proceeding initiated by a
municipality. At the time of filing the petition, the peti-
tioner shall pay to the commission a $25 filing fee. The
commission shall deposit the fee in the general fund.
Within 30 days after such transmission the department of
revenue, except for petitions objecting to manufacturing
property assessments, or the department of transporta-
tion, shall file with the clerk of the commission an origi-
nal and the number of copies of an answer to the petition
required by rule adopted by the commission and shall
serve one copy on the petitioner or the petitioner’s attor-
ney or agent. Within 30 days after service of the answer,
the petitioner may file and serve a reply in the same man-
ner as the petition is filed. Any person entitled to be heard
by the commission under s. 76.38 (12) (a), 1993 stats., or
s. 76.39 (4) (c) or 76.48 may file a petition with the com-
mission within the time and in the manner provided for
the filing of petitions in income or franchise tax cases.
Such papers may be served as a circuit court summons is
served or by certified mail. For the purposes of this sub-
section, a petition for review is considered timely filed if
mailed by certified mail in a properly addressed enve-
lope, with postage duly prepaid, which envelope is post-
marked before midnight of the last day for filing.
SECTION 153. 73.03 (77) of the statutes is created to
read:
73.03 (77) To annually produce a comparative local
government spending report from information received
under s. 73.10 and to create and maintain a web page on
its Internet site to display the information contained in the
report.
SECTION 154. 76.02 (1) of the statutes is amended to
read:
76.02 (1) “Air carrier company” means any person
engaged in the business of transportation in aircraft of
persons or property for hire on regularly scheduled
flights, except an air carrier company whose property is
exempt from taxation under s. 70.11 (42) (b) 76.074 (2).
In this subsection, “aircraft” means a completely
equipped operating unit, including spare flight equip-
ment, used as a means of conveyance in air commerce.
SECTION 155. 76.025 (5) of the statutes is created to
read:
76.025 (5) Nothing in this chapter or ch. 70 shall be
construed as providing an exemption for personal prop-
erty for entities regulated under this chapter, except for
the exemptions under ss. 70.11 (21), (39), and (39m),
70.112 (4) (b) and (5), and 76.074, and for such motor
vehicles as are exempt under s. 70.112 (5).
SECTION 156. 76.03 (1) of the statutes is amended to
read:
76.03 (1) The property, both real and personal,
including all rights, franchises and privileges used in and
necessary to the prosecution of the business of any com-
pany enumerated in s. 76.02 shall be deemed personal
property for the purposes of taxation, and shall be valued
and assessed together as a unit.
SECTION 157. 76.07 (2) of the statutes is amended to
read:
76.07 (2) RELATION TO STATE VALUATION; DESCRIP-
TION. The value of the property of each of said companies
company for assessment shall be made on the same basis
and for the same period of time, as near as may be, as the
value of the general property of the state is ascertained
and determined. The department shall prepare an assess-
ment roll and place thereon after the name of each of said
companies company assessed, the following general
description of the property of such company, to wit which
the department shall deem and hold to include the entire
property and franchises of the company specified and all
title and interest therein: “Real estate, right−of−way,
tracks, stations, terminals, appurtenances, rolling stock,
equipment, franchises, and all other real estate and per-
sonal property of said the company,” in the case of rail-
roads, and “Real estate, right−of−way, poles, wires, con-
duits, cables, devices, appliances, instruments,
franchises, and all other real and personal property of said
the company,” in the case of conservation and regulation
companies, and “Real estate, appurtenances, rolling
stock, equipment, franchises, and all other real estate and
personal property of said the company,” in the case of air
carrier companies, and “Land and land rights, structures,
improvements, mains, pumping and regulation equip-
ment, services, appliances, instruments, franchises, and
all other real and personal property of said the company,”
in the case of pipeline companies, which description shall
be deemed and held to include the entire property and
franchises of the company specified and all title and
interest therein.
SECTION 158. 76.07 (4g) (a) 10. of the statutes is
amended to read:
76.07 (4g) (a) 10. Determine the depreciated cost of
road real property owned or rented by the company and
used in the operation of the company’s business in this
state.
SECTION 159. 76.07 (4g) (a) 11. and 12. of the statutes
are repealed.
SECTION 160. 76.07 (4g) (a) 13. of the statutes is
amended to read:
76.07 (4g) (a) 13. Divide the sum of the amounts
under subds. 10. and 12. amount under subd. 10. by the
depreciated cost of road real property everywhere.
SECTION 161. 76.074 of the statutes is created to read:
76.074 Property exempt from assessment. (1) In
this section:
(a) Notwithstanding s. 76.02, “air carrier company”
means any person engaged in the business of transporta- − 28 −2023 Wisconsin Act 12 2023 Assembly Bill 245
tion in aircraft of persons or property for hire on regularly
scheduled flights. In this paragraph, “aircraft” has the
meaning given in s. 76.02 (1).
(b) “Hub facility” means any of the following:
1. A facility at an airport from which an air carrier
company operated at least 45 common carrier departing
flights each weekday in the prior year and from which it
transported passengers to at least 15 nonstop destina-
tions, as defined by rule by the department, or transported
cargo to nonstop destinations, as defined by rule by the
department.
2. An airport or any combination of airports in this
state from which an air carrier company cumulatively
operated at least 20 common carrier departing flights
each weekday in the prior year, if the air carrier compa-
ny’s headquarters, as defined by rule by the department,
is in this state.
(2) Property owned by an air carrier company that
operates a hub facility in this state, if the property is used
in the operation of the air carrier company, is exempt
from taxation under this subchapter and from local
assessment and taxation.
(3) For assessments after January 1, 2024, the per-
sonal property, as defined in s. 70.04, of a railroad com-
pany is exempt from taxation under this subchapter and
from local assessment and taxation.
SECTION 162. 76.125 (1) of the statutes is amended
to read:
76.125 (1) Using the statement of assessments under
s. 70.53 and the statement of taxes under s. 69.61, the
department shall determine the net rate of taxation of
commercial property under s. 70.32 (2) (a) 2., and of
manufacturing property under s. 70.32 (2) (a) 3. and of
personal property under s. 70.30 as provided in subs. (2)
to (6). The department shall enter that rate on the records
of the department.
SECTION 163. 76.24 (2) (a) of the statutes is amended
to read:
76.24 (2) (a) All taxes paid by any railroad company
derived from or apportionable to repair facilities, docks,
ore yards, piers, wharves, grain elevators, and their
approaches, or car ferries on the basis of the separate val-
uation provided for in s. 76.16, shall be distributed annu-
ally from the transportation fund to the towns, villages,
and cities in which they are located, pursuant to certifica-
tion made by the department of revenue on or before
August 15. Beginning with amounts distributed in 2011
2024, the amount distributed to any town, village, or city
under this paragraph may not be less than the amount dis-
tributed to it in 2010 2023 under this paragraph. Begin-
ning with amounts distributed in 2025, the amount dis-
tributed to any town, village, or city under this paragraph
may not be less than the amount distributed in 2024.
SECTION 164. 76.31 of the statutes is amended to
read:
76.31 Determination of ad valorem tax receipts
for hub facility exemptions. By July 1, 2004, and every
Annually, by July 1 thereafter, the department shall deter-
mine the total amount of the tax imposed under subch. I
of ch. 76 that was paid by each air carrier company, as
defined in s. 70.11 (42) (a) 1. 76.02 (1), whose property
is exempt from taxation under s. 70.11 (42) (b) 76.074 (2)
for the most recent taxable year that the air carrier com-
pany paid the tax imposed under subch. I of ch. 76. The
total amount determined under this section shall be trans-
ferred under s. 20.855 (4) (fm) to the transportation fund.
SECTION 165. 76.69 of the statutes is repealed.
SECTION 166. 76.82 of the statutes is amended to
read:
76.82 Assessment. The department, using the valua-
tion methods that it uses to assess property under s.
70.995 prescribed in s. 70.32 (1) and s. 70.34, 2021 stats.,
shall assess the property that is taxable under s. 76.81,
including property that is exempt under s. 70.11 (27)
from the tax under ch. 70, at its value as of January 1.
SECTION 167. Chapter 77 (title) of the statutes is
amended to read:
CHAPTER 77
TAXATION OF FOREST CROPLANDS;
REAL ESTATE TRANSFER FEES;
SALES AND USE TAXES; COUNTY,
MUNICIPALITY, AND SPECIAL DISTRICT
SALES AND USE TAXES; MANAGED
FOREST LAND; ECONOMIC DEVELOPMENT
SURCHARGE; LOCAL FOOD AND
BEVERAGE TAX; LOCAL RENTAL CAR
TAX; PREMIER RESORT AREA TAXES;
STATE RENTAL VEHICLE
FEE; DRY CLEANING FEES
SECTION 168. 77.04 (1) of the statutes is amended to
read:
77.04 (1) TAX ROLL. The clerk on making up the tax
roll shall enter as to each forest cropland description in a
special column or some other appropriate place in such
tax roll headed by the words “Forest Croplands” or the
initials “F.C.L.”, which shall be a sufficient designation
that such description is subject to this subchapter. Such
land shall thereafter be assessed and be subject to review
under ch. 70, and such assessment may be used by the
department of revenue in the determination of the tax
upon withdrawal of such lands as forest croplands as pro-
vided in s. 77.10 for entries prior to 1972 or for any entry
under s. 77.02 (4) (a). The tax upon withdrawal of
descriptions entered as forest croplands after December
31, 1971, may be determined by the department of rev-
enue by multiplying the last assessed value of the land
prior to the time of the entry by an annual ratio computed
for the state under sub. (2) to establish the annual assessed
value of the description. No tax shall be levied on forest
croplands except the specific annual taxes as provided, − 29 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
except that any building located on forest cropland shall
be assessed as personal real property, subject to all laws
and regulations for the assessment and taxation of gen-
eral property.
SECTION 169. 77.51 (12t) of the statutes is renum-
bered 77.51 (12t) (intro.) and amended to read:
77.51 (12t) (intro.) “Real property construction
activities” means activities that occur at a site where tan-
gible personal property or items or goods under s. 77.52
(1) (b) or (d) that are applied or adapted to the use or pur-
pose to which real property is devoted are permanently
affixed to that real property, if the intent of the person
who affixes that property is to make a permanent acces-
sion to the real property. “Real property construction
activities” does not include affixing property subject to
tax under s. 77.52 (1) (c) to real property or affixing to
real property tangible personal property that remains tan-
gible personal property after it is affixed. The department
may promulgate rules to determine whether activities
that occur at a site where tangible personal property or
items or goods under s. 77.52 (1) (b) or (d) are affixed to
real property are real property construction activities for
purposes of this subchapter. If the classification of prop-
erty or an activity is not identified by rule, the depart-
ment’s determination of whether personal property
becomes a part of real property shall be made by consid-
ering the following criteria:
SECTION 170. 77.51 (12t) (a) to (c) of the statutes are
created to read:
77.51 (12t) (a) Actual physical annexation to the real
property.
(b) Application or adaptation to the use or purpose to
which the real property is devoted.
(c) An intention on the part of the person making the
annexation to make a permanent accession to the real
property.
SECTION 171. 77.54 (20n) (d) 2. of the statutes is
amended to read:
77.54 (20n) (d) 2. The retailer manufactures the pre-
pared food in a building on real property assessed as man-
ufacturing property under s. 70.995, or that would be
assessed as manufacturing property under s. 70.995 if the
building real property was located in this state.
SECTION 172. 77.54 (20n) (d) 3. of the statutes is
amended to read:
77.54 (20n) (d) 3. The retailer makes no retail sales
of prepared food at the building location described in
subd. 2.
SECTION 173. 77.54 (57d) (b) 1. of the statutes is
amended to read:
77.54 (57d) (b) 1. A person engaged in manufactur-
ing in this state at a building on real property assessed
under s. 70.995.
SECTION 174. Subchapter V (title) of chapter 77 [pre-
cedes 77.70] of the statutes is amended to read:
CHAPTER 77
SUBCHAPTER V
COUNTY, MUNICIPALITY, AND
SPECIAL DISTRICT SALES
AND USE TAXES
SECTION 175. 77.70 of the statutes is renumbered
77.70 (1) and amended to read:
77.70 (1) Any Except as provided in sub. (2), any
county desiring to may impose county sales and use taxes
under this subchapter may do so by the adoption of an
ordinance, stating its purpose and referring to this sub-
chapter. The rate of the tax imposed under this section
subsection is 0.5 percent of the sales price or purchase
price. Except as provided in s. 66.0621 (3m), the county
sales and use taxes imposed under this subsection may be
imposed only for the purpose of directly reducing the
property tax levy and only in their entirety as provided in
this subchapter. That ordinance shall be effective on the
first day of January, the first day of April, the first day of
July or the first day of October January 1, April 1, July 1,
or October 1. A certified copy of that ordinance shall be
delivered to the secretary of revenue at least 120 days
prior to its effective date. The repeal of any such ordi-
nance shall be effective on December 31. A certified
copy of a repeal ordinance shall be delivered to the secre-
tary of revenue at least 120 days before the effective date
of the repeal. Except as provided under s. 77.60 (9), the
department of revenue may not issue any assessment nor
or act on any claim for a refund or any claim for an adjust-
ment under s. 77.585 after the end of the calendar year
that is 4 years after the year in which the county has
enacted a repeal ordinance under this section subsection.
SECTION 176. 77.70 (2) of the statutes is created to
read:
77.70 (2) (a) In addition to the taxes imposed under
sub. (1), a county in which a 1st class city is located may
adopt an ordinance, by a two−thirds majority vote of all
members elect of the county board, to impose sales and
use taxes under this subchapter at the rate of 0.4 percent
of the sales price or purchase price. An ordinance
adopted under this subsection shall be effective on Janu-
ary 1, April 1, July 1, or October 1 and the taxes shall be
imposed only in their entirety as provided in this sub-
chapter. A certified copy of the ordinance shall be deliv-
ered to the secretary of revenue at least 120 days prior to
its effective date. No county may impose a tax under this
subsection unless the county makes an election to join the
Wisconsin Retirement System for all new employees,
pursuant to s. 40.21 (7) (a), and the county contributes the
amount calculated under s. 59.875 (4) to its retirement
system’s unfunded actuarial accrued liability from the
taxes imposed under this subsection in 2025 and in each
year thereafter until the first year in which the retirement
system is determined by the retirement system’s actuary
to be fully funded. After the retirement system is first
fully funded, or until 30 years have elapsed since the
effective date of the tax, whichever is earlier, the actuary − 30 −2023 Wisconsin Act 12 2023 Assembly Bill 245
shall determine all future required contributions from the
county on the basis of standard actuarial practices, and
the county shall repeal the ordinance imposing the tax.
A certified copy of that ordinance shall be delivered to the
secretary of revenue at least 120 days prior to its effective
date. The repeal of any such ordinance shall be effective
on December 31. A certified copy of a repeal ordinance
shall be delivered to the secretary of revenue at least 120
days before the effective date of the repeal. Except as
provided under s. 77.60 (9), the department of revenue
may not issue any assessment or act on any claim for a
refund or any claim for an adjustment under s. 77.585
after the end of the calendar year that is 4 years after the
year in which the county has enacted a repeal ordinance
under this subsection.
(b) 1. Annually, after making the required payment
to its retirement system’s unfunded actuarial accrued lia-
bility under par. (a), the county shall make the required
payment for its pension bond obligations from the rev-
enues received under this subsection.
2. Any revenues received in any year in excess of the
amounts paid under subd. 1. and par. (a) in the previous
year shall be used as an additional payment to the county
retirement system’s unfunded actuarial accrued liability.
(c) Annually, beginning in 2026, the county shall
submit a report to the joint committee on finance, in the
manner provided under s. 13.172 (2), containing detailed
information on the county’s expenditures in the previous
year from the revenues collected under this subsection.
SECTION 177. 77.701 of the statutes is created to read:
77.701 Adoption by municipal ordinance. (1) A
1st class city may adopt an ordinance, by a two−thirds
majority vote of all members elect of the common coun-
cil, to impose a sales and use tax under this subchapter at
the rate of 2.0 percent of the sales price or purchase price.
An ordinance adopted under this section shall be effec-
tive on January 1, April 1, July 1, or October 1, and the
taxes shall be imposed only in their entirety as provided
in this subchapter. A certified copy of the ordinance shall
be delivered to the secretary of revenue at least 120 days
prior to its effective date. No 1st class city may impose
a tax under this section unless the city makes an election
to join the Wisconsin Retirement System for all new
employees, pursuant to s. 40.21 (7) (a), and the city con-
tributes the amount calculated under s. 62.625 to its
retirement system’s unfunded actuarial accrued liability
in 2025 and in each year thereafter until the first year in
which the retirement system is determined by the retire-
ment system’s actuary to be fully funded. In addition, if
the 1st class city has enacted an ordinance regarding the
city’s retirement system that requires an actuary to peri-
odically reset the actuarial contribution rate, the 1st class
city may not impose a tax under this section unless the
city repeals the ordinance and subsequently follows stan-
dard actuarial practices to determine contribution rates.
After the retirement system is first fully funded, or until
30 years have elapsed since the effective date of the tax,
whichever is earlier, the actuary shall determine all future
required contributions from the city on the basis of stan-
dard actuarial practices, and the city shall repeal the ordi-
nance imposing the tax. A certified copy of that ordi-
nance shall be delivered to the secretary of revenue at
least 120 days prior to its effective date. The repeal of any
such ordinance shall be effective on December 31. A cer-
tified copy of a repeal ordinance shall be delivered to the
secretary of revenue at least 120 days before the effective
date of the repeal. Except as provided under s. 77.60 (9),
the department of revenue may not issue any assessment
or act on any claim for a refund or any claim for an adjust-
ment under s. 77.585 after the end of the calendar year
that is 4 years after the year in which the city has enacted
a repeal ordinance under this section.
(2) (a) Annually, the city shall use no more than 90
percent of the amount of revenue generated under this
section in the first full calendar year in which the tax is
imposed to offset the actual costs of the required payment
under sub. (1) and to offset the increase in participating
city agency employer contribution costs from 2022 to the
current year for the retirement system established under
chapter 396, laws of 1937. For purposes of this para-
graph, “city agency” means any board, commission, divi-
sion, department, office, or agency of the city govern-
ment, including its sewerage district created under s.
200.23, school board, auditorium board, fire and police
departments, annuity and pension board, board of voca-
tional and adult education, Wisconsin Center District,
housing authority, Veolia Milwaukee with respect to
employees who are participants in the retirement system
of Milwaukee on the effective date of this paragraph ....
[LRB inserts date], and public school teachers’ annuity
and retirement fund, by which an employee of the city or
city agency is paid.
(b) The city shall use an amount equal to the revenue
derived from 10 percent of the amount of revenue gener-
ated under this section in the first full calendar year in
which the tax is imposed to maintain a level of law
enforcement and fire protective and emergency medical
service that is equivalent to that provided in the 1st class
city on April 1, 2023.
(c) In any year in which the amount of the taxes col-
lected under this section exceeds the amount of the taxes
collected in the first full calendar year and the amounts
necessary to make the payments under pars. (a) and (b),
the city shall use the excess revenue to implement the
requirements under s. 62.90 (5) (b) and the ongoing costs
of the increased number of law enforcement officers and
daily staffing level of the members of the paid fire depart-
ment.
(3) Annually, beginning in 2026, the city shall submit
a report to the joint committee on finance, in the manner
provided under s. 13.172 (2), containing detailed infor-
mation on the city’s expenditures in the previous year − 31 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
from the revenues collected under this section, including
expenditures and staffing levels related to law enforce-
ment, fire protection, and other public safety measures.
SECTION 178. 77.71 of the statutes is amended to
read:
77.71 Imposition of county, municipality, and spe-
cial district sales and use taxes. Whenever a county
sales and use tax ordinance is adopted under s. 77.70 or
77.701 or a special district resolution is adopted under s.
77.705 or 77.706, the following taxes are imposed:
(1) For the privilege of selling, licensing, leasing, or
renting tangible personal property and the items, prop-
erty, and goods specified under s. 77.52 (1) (b), (c), and
(d), and for the privilege of selling, licensing, perform-
ing, or furnishing services a sales tax is imposed upon
retailers at the rates under s. 77.70 in the case of a county
tax, at the rate under s. 77.701 in the case of a municipal-
ity tax, or at the rate under s. 77.705 or 77.706 in the case
of a special district tax of the sales price from the sale,
license, lease, or rental of tangible personal property and
the items, property, and goods specified under s. 77.52
(1) (b), (c), and (d), except property taxed under sub. (4),
sold, licensed, leased, or rented at retail in the county,
municipality, or special district, or from selling, licens-
ing, performing, or furnishing services described under
s. 77.52 (2) in the county, municipality, or special district.
(2) An excise tax is imposed at the rates under s.
77.70 in the case of a county tax, at the rate under s.
77.701 in the case of a municipality tax, or at the rate
under s. 77.705 or 77.706 in the case of a special district
tax of the purchase price upon every person storing,
using, or otherwise consuming in the county, municipal-
ity, or special district tangible personal property, or items,
property, or goods specified under s. 77.52 (1) (b), (c), or
(d), or services if the tangible personal property, item,
property, good, or service is subject to the state use tax
under s. 77.53, except that a receipt indicating that the tax
under sub. (1), (3), (4), or (5) has been paid relieves the
buyer of liability for the tax under this subsection and
except that if the buyer has paid a similar local tax in
another state on a purchase of the same tangible personal
property, item, property, good, or service that tax shall be
credited against the tax under this subsection and except
that for motor vehicles that are used for a purpose in addi-
tion to retention, demonstration, or display while held for
sale in the regular course of business by a dealer the tax
under this subsection is imposed not on the purchase
price but on the amount under s. 77.53 (1m).
(3) An excise tax is imposed upon a contractor
engaged in construction activities within the county or
special district at the rates under s. 77.70 in the case of a
county tax, at the rate under s. 77.701 in the case of a
municipality tax, or at the rate under s. 77.705 or 77.706
in the case of a special district tax of the purchase price
of tangible personal property or items, property, or goods
under s. 77.52 (1) (b), (c), or (d) that are used in construct-
ing, altering, repairing, or improving real property and
that became a component part of real property in that
county, municipality, or special district, except that if the
contractor has paid the sales tax of a county, municipality,
or special district in this state on that tangible personal
property, item, property, or good, or has paid a similar
local sales tax in another state on a purchase of the same
tangible personal property, item, property, or good, that
tax shall be credited against the tax under this subsection.
(4) An excise tax is imposed at the rates under s.
77.70 in the case of a county tax, at the rate under s.
77.701 in the case of a municipality tax, or at the rate
under s. 77.705 or 77.706 in the case of a special district
tax of the purchase price upon every person storing,
using, or otherwise consuming a motor vehicle, boat,
recreational vehicle, as defined in s. 340.01 (48r), or air-
craft if that property must be registered or titled with this
state and if that property is to be customarily kept in a
county that has in effect an ordinance under s. 77.70, in
a municipality that has in effect an ordinance under s.
77.701, or in a special district that has in effect a resolu-
tion under s. 77.705 or 77.706, except that if the buyer has
paid a similar local sales tax in another state on a purchase
of the same property, that tax shall be credited against the
tax under this subsection. The lease or rental of a motor
vehicle, boat, recreational vehicle, as defined in s. 340.01
(48r), or aircraft is not taxed under this subsection if the
lease or rental does not require recurring periodic pay-
ments.
(5) An excise tax is imposed on the purchase price for
the lease or rental of a motor vehicle, boat, recreational
vehicle, as defined in s. 340.01 (48r), or aircraft at the
rates under s. 77.70 in the case of a county tax, at the rate
under s. 77.701 in the case of a municipality tax, or at the
rate under s. 77.705 or 77.706 in the case of a special dis-
trict tax upon every person storing, using, or otherwise
consuming in the county, municipality, or special district
the motor vehicle, boat, recreational vehicle, as defined
in s. 340.01 (48r), or aircraft if that property must be reg-
istered or titled with this state and if the lease or rental
does not require recurring periodic payments, except that
a receipt indicating that the tax under sub. (1) had been
paid relieves the purchaser of liability for the tax under
this subsection and except that if the purchaser has paid
a similar local tax in another state on the same lease or
rental of such motor vehicle, boat, recreational vehicle,
as defined in s. 340.01 (48r), or aircraft, that tax shall be
credited against the tax under this subsection.
SECTION 179. 77.73 (2), (2m) and (3) of the statutes
are amended to read:
77.73 (2) Counties, municipalities, and special dis-
tricts do not have jurisdiction to impose the tax under s.
77.71 (2) in regard to items, property, and goods under s.
77.52 (1) (b), (c), and (d), and tangible personal property,
except snowmobiles, trailers, semitrailers, limited use
off−highway motorcycles, as defined in s. 23.335 (1) (o), − 32 −2023 Wisconsin Act 12 2023 Assembly Bill 245
all−terrain vehicles, and utility terrain vehicles, pur-
chased in a sale that is consummated in another county,
municipality, or special district in this state that does not
have in effect an ordinance or resolution imposing the
taxes under this subchapter and later brought by the buyer
into the county, municipality, or special district that has
imposed a tax under s. 77.71 (2).
(2m) Counties, municipalities, and special districts
do not have jurisdiction to impose the tax under s. 77.71
(5) with regard to the lease or rental of a motor vehicle,
boat, recreational vehicle, as defined in s. 340.01 (48r),
or aircraft if the lease or rental does not require recurring
periodic payments and if the purchaser received the prop-
erty in another county, municipality, or special district in
this state and then brings the property into a county,
municipality, or special district that imposes the tax under
s. 77.71 (5).
(3) Counties, municipalities, and special districts
have jurisdiction to impose the taxes under this sub-
chapter on retailers who file, or who are required to file,
an application under s. 77.52 (7) or who register, or who
are required to register, under s. 77.53 (9) or (9m), regard-
less of whether such retailers are engaged in business in
the county, municipality, or special district, as provided
in s. 77.51 (13g). A retailer who files, or is required to
file, an application under s. 77.52 (7) or who registers, or
is required to register, under s. 77.53 (9) or (9m) shall col-
lect, report, and remit to the department the taxes
imposed under this subchapter for all counties, munici-
palities, or special districts that have an ordinance or res-
olution imposing the taxes under this subchapter.
SECTION 180. 77.75 of the statutes is amended to
read:
77.75 Reports. Every person subject to county,
municipality, or special district sales and use taxes shall,
for each reporting period, record that person’s sales made
in the county, municipality, or special district that has
imposed those taxes separately from sales made else-
where in this state and file a report as prescribed by the
department of revenue.
SECTION 181. 77.76 (1) of the statutes is amended to
read:
77.76 (1) The department of revenue shall have full
power to levy, enforce, and collect county, municipality,
and special district sales and use taxes and may take any
action, conduct any proceeding, impose interest and
penalties, and in all respects proceed as it is authorized to
proceed for the taxes imposed by subch. III. The depart-
ment of transportation and the department of natural
resources may administer the county, municipality, and
special district sales and use taxes in regard to items
under s. 77.61 (1).
SECTION 182. 77.76 (2) of the statutes is amended to
read:
77.76 (2) Judicial and administrative review of
departmental determinations shall be as provided in
subch. III for state sales and use taxes, and no county,
municipality, or special district may intervene in any
matter related to the levy, enforcement, and collection of
the taxes under this subchapter.
SECTION 183. 77.76 (3) of the statutes is amended to
read:
77.76 (3) From the appropriation under s. 20.835 (4)
(g) the department of revenue shall distribute 98.25 per-
cent of the county taxes reported for each enacting
county, minus the county portion of the retailers’ dis-
counts, to the county and shall indicate the taxes reported
by each taxpayer, no later than 75 days following the last
day of the calendar quarter in which such amounts were
reported. In this subsection, the “county portion of the
retailers’ discount” is the amount determined by multi-
plying the total retailers’ discount by a fraction the
numerator of which is the gross county sales and use
taxes payable and the denominator of which is the sum of
the gross state and county sales and use taxes payable.
The county taxes distributed shall be increased or
decreased to reflect subsequent refunds, audit adjust-
ments, and all other adjustments of the county taxes pre-
viously distributed. Interest paid on refunds of county
sales and use taxes shall be paid from the appropriation
under s. 20.835 (4) (g) at the rate paid by this state under
s. 77.60 (1) (a). The Except as provided in s. 77.70 (2),
a county may retain the amount it receives or it may dis-
tribute all or a portion of the amount it receives to the
towns, villages, cities, and school districts in the county.
After receiving notice from the department of revenue, a
county shall reimburse the department for the amount by
which any refunds, including interest, of the county’s
sales and use taxes that the department pays or allows in
a reporting period exceeds the amount of the county’s
sales and use taxes otherwise payable to the county under
this subsection for the same or subsequent reporting
period. Any county receiving a report under this subsec-
tion is subject to the duties of confidentiality to which the
department of revenue is subject under s. 77.61 (5) and
(6).
SECTION 184. 77.76 (3r) of the statutes is created to
read:
77.76 (3r) The department shall distribute 98.25 per-
cent of the municipality taxes reported for each enacting
municipality, minus the municipality portion of the
retailers’ discounts, to the municipality and shall indicate
the taxes reported by each taxpayer, no later than 75 days
following the last day of the calendar quarter in which
such amounts were reported. In this subsection, the
“municipality portion of the retailers’ discount” is the
amount determined by multiplying the total retailers’ dis-
count by a fraction the numerator of which is the gross
municipality sales and use taxes payable and the denomi-
nator of which is the sum of the gross state and municipal-
ity sales and use taxes payable. The municipality taxes
distributed shall be increased or decreased to reflect sub- − 33 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
sequent refunds, audit adjustments, and all other adjust-
ments of the municipality taxes previously distributed.
Interest paid on refunds of municipality sales and use
taxes shall be paid at the rate paid by this state under s.
77.60 (1) (a). Any municipality receiving a report under
this subsection is subject to the duties of confidentiality
to which the department of revenue is subject under s.
77.61 (5) and (6).
SECTION 185. 77.76 (4) of the statutes is amended to
read:
77.76 (4) There shall be retained by the state 1.5 per-
cent of the taxes collected for taxes imposed by special
districts under ss. 77.705 and 77.706 and 1.75 percent of
the taxes collected for taxes imposed by counties under
s. 77.70 and for taxes imposed by municipalities under s.
77.701 to cover costs incurred by the state in administer-
ing, enforcing, and collecting the tax. All interest and
penalties collected shall be deposited and retained by this
state in the general fund.
SECTION 186. 77.77 (1) (a) of the statutes is amended
to read:
77.77 (1) (a) The sales price from services subject to
the tax under s. 77.52 (2) or the lease, rental, or license of
tangible personal property and property, items, and goods
specified under s. 77.52 (1) (b), (c), and (d), is subject to
the taxes under this subchapter, and the incremental
amount of tax caused by a rate increase applicable to
those services, leases, rentals, or licenses is due, begin-
ning with the first billing period starting on or after the
effective date of the county ordinance, municipal ordi-
nance, special district resolution, or rate increase, regard-
less of whether the service is furnished or the property,
item, or good is leased, rented, or licensed to the customer
before or after that date.
SECTION 187. 77.77 (1) (b) of the statutes is amended
to read:
77.77 (1) (b) The sales price from services subject to
the tax under s. 77.52 (2) or the lease, rental, or license of
tangible personal property and property, items, and goods
specified under s. 77.52 (1) (b), (c), and (d) is not subject
to the taxes under this subchapter, and a decrease in the
tax rate imposed under this subchapter on those services
first applies, beginning with bills rendered on or after the
effective date of the repeal or sunset of a county ordi-
nance, municipal ordinance, or special district resolution
imposing the tax or other rate decrease, regardless of
whether the service is furnished or the property, item, or
good is leased, rented, or licensed to the customer before
or after that date.
SECTION 188. 77.77 (3) of the statutes is amended to
read:
77.77 (3) The sale of building materials to contrac-
tors engaged in the business of constructing, altering,
repairing or improving real estate for others is not subject
to the taxes under this subchapter, and the incremental
amount of tax caused by the rate increase applicable to
those materials is not due, if the materials are affixed and
made a structural part of real estate, and the amount
payable to the contractor is fixed without regard to the
costs incurred in performing a written contract that was
irrevocably entered into prior to the effective date of the
county ordinance, municipal ordinance, special district
resolution, or rate increase or that resulted from the
acceptance of a formal written bid accompanied by a
bond or other performance guaranty that was irrevocably
submitted before that date.
SECTION 189. 77.78 of the statutes is amended to
read:
77.78 Registration. No motor vehicle, boat,
snowmobile, recreational vehicle, as defined in s. 340.01
(48r), trailer, semitrailer, all−terrain vehicle, utility ter-
rain vehicle, off−highway motorcycle, as defined in s.
23.335 (1) (q), or aircraft that is required to be registered
by this state may be registered or titled by this state unless
the registrant files a sales and use tax report and pays the
county tax, municipal tax, and special district tax at the
time of registering or titling to the state agency that regis-
ters or titles the property. That state agency shall transmit
those tax revenues to the department of revenue.
SECTION 190. 77.84 (1) of the statutes is amended to
read:
77.84 (1) TAX ROLL. Each clerk of a municipality in
which the land is located shall enter in a special column
or other appropriate place on the tax roll the description
of each parcel of land designated as managed forest land,
and shall specify, by the designation “MFL−O” or
“MFL−C”, the acreage of each parcel that is designated
open or closed under s. 77.83. The land shall be assessed
and is subject to review under ch. 70. Except as provided
in this subchapter, no tax may be levied on managed for-
est land, except that any building, improvements, and fix-
tures on managed forest land is subject to taxation as per-
sonal real property under ch. 70.
SECTION 191. 78.55 (1) of the statutes is amended to
read:
78.55 (1) “Air carrier company” has the meaning
given in s. 70.11 (42) (a) 1. 76.02 (1).
SECTION 192. 79.01 (1) of the statutes is repealed.
SECTION 193. 79.01 (2d) of the statutes is repealed.
SECTION 194. 79.015 of the statutes is amended to
read:
79.015 Statement of estimated payments. The
department of revenue, on or before September 15 of
each year, shall provide to each municipality and county
a statement of estimated payments to be made in the next
calendar year to the municipality or county under ss.
79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and
79.05.
SECTION 195. 79.02 (2) (b) of the statutes is amended
to read:
79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14)
(b), payments in July shall equal 15 percent of the munic- − 34 −2023 Wisconsin Act 12 2023 Assembly Bill 245
ipality’s or county’s estimated payments under ss.
79.035, 79.036, 79.037, 79.038, 79.039, and 79.04 and
100 percent of the municipality’s estimated payments
under s. 79.05. Upon certification by the department of
revenue, the estimated payment under s. 79.05 may be
distributed before the 4th Monday in July.
SECTION 196. 79.02 (3) (a) of the statutes is renum-
bered 79.02 (3) and amended to read:
79.02 (3) Subject to s. 59.605 (4), payments to each
municipality and county in November shall equal that
municipality’s or county’s entitlement under ss. 79.035,
79.036, 79.037, 79.038, 79.039, 79.04, and 79.05 for the
current year, minus the amount distributed to the munici-
pality or county under sub. (2) (b).
SECTION 197. 79.02 (3) (e) of the statutes is repealed.
SECTION 198. 79.035 (title) of the statutes is
amended to read:
79.035 (title) County and municipal aid; before
2024.
SECTION 199. 79.035 (4) (c) 2. of the statutes is
amended to read:
79.035 (4) (c) 2. Except as provided under par. (h),
the reduction determined under this paragraph may not
exceed the lesser of an amount equal to 15 percent of the
municipality’s payment under this section in 2011, prior
to any reduction under s. 79.02 (3) (e), 2021 stats., or 10
cents for each $1,000 of the municipality’s equalized
value, as determined under s. 70.57.
SECTION 200. 79.035 (4) (d) 2. of the statutes is
amended to read:
79.035 (4) (d) 2. Except as provided in par. (h), the
reduction determined under this paragraph may not
exceed the lesser of an amount equal to 15 percent of the
municipality’s payment under this section in 2011, prior
to any reduction under s. 79.02 (3) (e), 2021 stats., or 15
cents for each $1,000 of the municipality’s equalized
value, as determined under s. 70.57.
SECTION 201. 79.035 (4) (e) 2. of the statutes is
amended to read:
79.035 (4) (e) 2. Except as provided in par. (h), the
reduction determined under this paragraph may not
exceed the lesser of an amount equal to 15 percent of the
municipality’s payment under this section in 2011, prior
to any reduction under s. 79.02 (3) (e), 2021 stats., or 25
cents for each $1,000 of the municipality’s equalized
value, as determined under s. 70.57.
SECTION 202. 79.035 (4) (f) 2. of the statutes is
amended to read:
79.035 (4) (f) 2. Except as provided in par. (h), the
reduction determined under this paragraph may not
exceed the lesser of an amount equal to 15 percent of the
municipality’s payment under this section in 2011, prior
to any reduction under s. 79.02 (3) (e), 2021 stats., or 30
cents for each $1,000 of the municipality’s equalized
value, as determined under s. 70.57.
SECTION 203. 79.035 (4) (g) of the statutes is
amended to read:
79.035 (4) (g) The reduction for a municipality that
has a population greater than 110,000 is an amount equal
to 30 cents for each $1,000 of the municipality’s equal-
ized value, as determined under s. 70.57, plus an amount
equal to the municipality’s population multiplied by the
amount determined under par. (b) 1., except that the
reduction determined under this paragraph may not
exceed the lesser of an amount equal to 25 percent of the
municipality’s payment under this section in 2011, prior
to any reduction under s. 79.02 (3) (e), 2021 stats., or 35
cents for each $1,000 in equalized value, as determined
under s. 70.57.
SECTION 204. 79.035 (4) (h) of the statutes is
amended to read:
79.035 (4) (h) The reduction determined under par.
(c), (d), (e), or (f) for a town or village may not exceed the
lesser of an amount equal to 25 percent of the town’s or
village’s payment under this section in 2011, prior to any
reduction under s. 79.02 (3) (e), 2021 stats., or the amount
determined under par. (c) 2., (d) 2., (e) 2., or (f) 2. based
on equalized value.
SECTION 205. 79.035 (4) (i) of the statutes is
amended to read:
79.035 (4) (i) The reduction for a county is the
amount determined under par. (b) 2. multiplied by the
county’s population, except that the reduction deter-
mined under this paragraph may not exceed the lesser of
an amount equal to 25 percent of the county’s payment
under this section in 2011, prior to any reduction under
s. 79.02 (3) (e), 2021 stats., or 15 cents for each $1,000
of the county’s equalized value, as determined under s.
70.57.
SECTION 206. 79.035 (5) of the statutes is amended
to read:
79.035 (5) Except as provided in subs. (6), (7), and
(8), for the distribution in 2013 and in subsequent years
ending with 2023, each county and municipality shall
receive a payment under this section that is equal to the
amount of the payment determined for the county or
municipality under this section for 2012.
SECTION 207. 79.035 (5) of the statutes, as affected
by 2019 Wisconsin Act 19 and 2023 Wisconsin Act ....
(this act), is repealed and recreated to read:
79.035 (5) Except as provided in subs. (7) and (8), for
the distribution in 2013 and in subsequent years ending
with 2023, each county and municipality shall receive a
payment under this section that is equal to the amount of
the payment determined for the county or municipality
under this section for 2012.
SECTION 208. 79.035 (6) of the statutes is amended
to read:
79.035 (6) Beginning with the distributions in 2016
and ending with the distributions in 2035 2023, the − 35 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
annual payment under s. 79.02 (1) to a county in which
a sports and entertainment arena, as defined in s. 229.41
(11e), is located shall be the amount otherwise deter-
mined for the county under this section, minus
$4,000,000.
SECTION 209. 79.035 (8) of the statutes is amended
to read:
79.035 (8) Beginning with the distributions in 2021
and ending with the distributions in 2023, the department
of revenue shall increase the payment to each county and
municipality under this section by the amount the county
or municipality reported under s. 66.0137 (5) (d) for the
year prior to the previous calendar year. The department
shall decrease the total amount to be distributed to all
counties and municipalities by the total of all amounts
reported under s. 66.0137 (5) (d) for the year prior to the
previous calendar year and reduce each payment to a
county or municipality under this section in proportion to
the entity’s share of the total distribution.
SECTION 210. 79.036 of the statutes is created to read:
79.036 County and municipal aid; beginning in
2024. (1) Except as provided in subs. (2), (3), and (4),
for the distribution in 2024 and in subsequent years, each
county and municipality shall receive payments under
this section as follows:
(a) For the distribution in 2024, each county and
municipality shall receive a payment equal to the amount
it received under s. 79.035 in 2023.
(b) For the distribution in 2025 and subsequent years,
each county and municipality shall receive a payment
equal to the proportion of the total payments from the
county and municipal aid account under s. 25.491 (2) that
the county or municipality received in 2024 multiplied by
the amount for the year in the county and municipal aid
account under s. 25.491 (2).
(2) Beginning with the distributions in 2024 and end-
ing with the distributions in 2035, the annual payment
under s. 79.02 (1) to a county in which a sports and enter-
tainment arena, as defined in s. 229.41 (11e), is located
shall be the amount otherwise determined for the county
under this section, minus $4,000,000.
(3) (a) The department of administration shall reduce
the payment under this section to each county and munic-
ipality that receives a grant under s. 16.047 (4m) for
replacement of public transit vehicles in an urban mass
transit system by an amount determined as follows:
1. For an urban mass transit system that is eligible to
receive state aid under s. 85.20 (4m) (a) 6. cm. or d. and
serving a population exceeding 200,000, 75 percent of
the total amount of grants received under s. 16.047 (4m).
2. For an urban mass transit system that is eligible to
receive state aid under s. 85.20 (4m) (a) 7. and serving a
population of at least 50,000, 20 percent of the total
amount of grants received under s. 16.047 (4m).
3. For an urban mass transit system that is eligible to
receive state aid under s. 85.20 (4m) (a) 8. and serving a
population of less than 50,000, 10 percent of the total
amount of grants received under s. 16.047 (4m).
(b) Beginning with the first payment due under s.
79.02 (1) after the county or municipality receives a grant
under s. 16.047 (4m), the department of administration
shall apply the reduction determined under par. (a) for
each county and municipality by reducing 10 consecutive
annual payments under s. 79.02 (1) to the county or
municipality by equal amounts.
(4) Beginning with the distributions in 2024, the
department of revenue shall increase the payment to each
county and municipality under this section by the amount
the county or municipality reported under s. 66.0137 (5)
(d) for the year prior to the previous calendar year. The
department shall decrease the total amount to be distrib-
uted to all counties and municipalities by the total of all
amounts reported under s. 66.0137 (5) (d) for the year
prior to the previous calendar year and reduce each pay-
ment to a county or municipality under this section in pro-
portion to the entity’s share of the total distribution.
SECTION 211. 79.036 (1) (intro.) of the statutes, as
created by 2023 Wisconsin Act .... (this act), is repealed
and recreated to read:
79.036 (1) (intro.) Except as provided in subs. (3) and
(4), for the distribution in 2024 and in subsequent years,
each county and municipality shall receive payments
under this section as follows:
SECTION 212. 79.036 (2) of the statutes, as created by
2023 Wisconsin Act .... (this act), is repealed.
SECTION 213. 79.037 of the statutes is created to read:
79.037 Supplemental county and municipal aid.
(1) Beginning with the distributions in 2024, each county
and municipality shall receive in each year a payment
from the supplemental county and municipal aid account
to be used for law enforcement, fire protection, emer-
gency medical services, emergency response communi-
cations, public works, courts, and transportation, except
that no amounts received under this subsection may be
used for administrative services.
(2) In 2024, the department of revenue shall deter-
mine the amount of the payments under this section as
follows:
(a) Each county shall receive an amount equal to 10
percent of the amount received by the county in 2022
under s. 79.035 or the sum of the following, whichever is
greater:
1. Fifty thousand dollars.
2. The amount determined as follows or zero, which-
ever is greater:
a. Determine the county’s levy limit under s. 66.0602
as if the valuation factor was 2 percent in 2021.
b. Subtract from the amount determined under subd.
2. a. the county’s base levy in 2021 adjusted only as
described in s. 66.0602 (2) (b).
3. The amount determined as follows: − 36 −2023 Wisconsin Act 12 2023 Assembly Bill 245
a. Add the amount received by the county in 2022
under s. 79.035 and the amounts determined under subds.
1. and 2.
b. Divide the amount determined under subd. 3. a. by
the county’s population in 2022.
c. Determine the maximum amount determined
under subd. 3. b. among all counties.
d. Multiply the amount determined under subd. 3. c.
by 1.5.
e. Divide the amount determined under subd. 3. b. by
the amount determined under subd. 3. d.
f. Subtract the amount determined under subd. 3. e.
from 1.
g. Multiply the amount determined under subd. 3. f.
by an amount equal to 10 times the county’s population
in 2022.
h. Multiply the amount determined under subd. 3. g.
by 0.689758.
(ag) In addition to the payment under par. (a), each
county for which the quotient of the total amount
received in 2024 under par. (a) and s. 79.036 divided by
the county’s population in 2022 is less than 10 shall
receive an amount calculated as follows:
1. Multiply the county’s population in 2022 by 10.
2. Subtract the total amount received by the county
in 2024 under par. (a) and s. 79.036 from the amount
determined under subd. 1.
(ar) In addition to the payment under par. (a), each
county for which the quotient of the amount received in
2024 under par. (a) divided by the amount received in
2024 under s. 79.036 is less than 5 shall receive an
amount calculated as follows:
1. Divide the amount received by the county in 2024
under s. 79.036 by the amount received in 2024 under par.
(a).
2. Divide the amount determined under subd. 1. by
169.943.
3. Multiply the amount determined under subd. 2. by
$17,490,600.
(b) Each city, village, and town with a population in
2022 under 5,000 shall receive an amount equal to 20 per-
cent of the amount received by the city, village, or town
in 2024 under s. 79.036 or the amount calculated as fol-
lows, whichever is greater:
1. Multiply the population of the city, village, or town
in 2022 by 0.00001052.
2. Subtract the amount determined under subd. 1.
from 16.813.
3. Multiply the population of the city, village, or town
in 2022 by the amount determined under subd. 2.
4. Add the amount determined under subd. 3. to
30,000.
(c) Each city, village, and town with a population in
2022 of at least 5,000 and not more than 30,000 shall
receive an amount equal to the sum of the following:
1. Twenty percent of the amount received by the city,
village, or town under s. 79.036 or the amount calculated
as follows, whichever is greater:
a. Multiply the population of the city, village, or town
in 2022 by 0.00001659.
b. Subtract the amount determined under subd. 1. a.
from 14.5.
c. Multiply the population of the city, village, or town
in 2022 by the amount determined under subd. 1. b.
d. Add the amount determined under subd. 1. c. to
25,700.
2. The amount calculated as follows:
a. Divide the population of the city, village, or town
in 2022 by the sum of the population in 2022 of all cities,
villages, and towns with a population in 2022 of at least
5,000 and not more than 30,000.
b. Multiply the amount determined under subd. 2. a.
by $15,000,000.
(d) Each city, village, and town with a population in
2022 greater than 30,000 and less than 110,000, shall
receive an amount equal to 20 percent of the amount
received by the city, village, or town in 2024 under s.
79.036 or the amount calculated as follows, whichever is
greater:
1. Multiply the population of the city, village, or town
in 2022 by 0.00001659.
2. Subtract the amount determined under subd. 1.
from 14.5.
3. Multiply the population of the city, village, or town
in 2022 by the amount determined under subd. 2.
4. Add the amount determined under subd. 3. to
25,700.
(e) In addition to the payment under par. (d), each
city, village, and town with a population in 2022 of at
least 30,000 and not more than 50,000 shall receive an
amount calculated as follows:
1. Divide the population of the city, village, or town
in 2022 by the sum of the population in 2022 of all cities,
villages, and towns with a population in 2022 of at least
30,000 and not more than 50,000.
2. Multiply the amount determined under subd. 1. by
$5,000,000.
(f) Each city, village, and town with a population in
2022 of 110,000 or more shall receive an amount equal
to 10 percent of the amount received by the city, village,
or town in 2024 under s. 79.036 or the amount calculated
as follows, whichever is greater:
1. Multiply the population of the city, village, or town
in 2022 by 0.00001659.
2. Subtract the amount determined under subd. 1.
from 14.5.
3. Multiply the population of the city, village, or town
in 2022 by the amount determined under subd. 2.
4. Add the amount determined under subd. 3. to
25,700. − 37 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
(3) For the distribution in 2025 and subsequent years,
each county and municipality shall receive a payment
under this section equal to the proportion of the total pay-
ments from the supplemental county and municipal aid
account under s. 25.491 (9) that the county or municipal-
ity received in 2024 multiplied by the amount for the year
in the supplemental county and municipal aid account
under s. 25.491 (9).
SECTION 214. 79.038 of the statutes is created to read:
79.038 Innovation grants and innovation plan-
ning grants. (1) INNOVATION GRANTS. (a) Beginning on
the date identified in the notice under 2023 Wisconsin
Act .... (this act), section 244 (1), counties and municipal-
ities may apply to the department of revenue, in the form
and manner prescribed by the department, for innovation
grants to be used to implement innovation plans. For pur-
poses of this subsection, an “innovation plan” is a plan
submitted by a county or municipality to transfer county
or municipal services or duties described in par. (b) to a
county, municipality, nonprofit organization, or private
entity. The department may approve an application by a
county or municipality for a grant under this subsection
only if the county or municipality enters into an agree-
ment or contract to transfer services or duties described
in par. (b) to a county, municipality, nonprofit organiza-
tion, or private entity, and all of the following apply:
1. The county or municipality provides to the depart-
ment a copy of a signed agreement or contract with a
county, municipality, nonprofit organization, or private
entity to transfer one or more services or duties to the
county, municipality, nonprofit organization, or private
entity, and the agreement or contract satisfies all of the
following:
a. The agreement or contract specifies the services or
duties to be transferred to the county, municipality, non-
profit organization, or private entity.
am. The agreement or contract is entered into no ear-
lier than the date identified in the notice under 2023 Wis-
consin Act .... (this act), section 244 (1).
b. The agreement or contract transfers all services or
duties specified under subd. 1. a. for a period of time that
is at least twice the length of the period described in par.
(d) 1. that remains on the date that the application is sub-
mitted.
c. The agreement or contract indicates the cost to the
county or municipality transferring a service or duty of
performing each service or duty specified under subd. 1.
a. in the year immediately preceding the transfer of the
service or duty under the agreement or contract, and, if
the agreement or contract transfers a service or duty spec-
ified under subd. 1. a. to a county or municipality, the cost
to the county or municipality to which the service or duty
is transferred of performing each transferred service or
duty in the year immediately preceding the transfer of the
service or duty.
d. The agreement or contract specifies the amount
that the county or municipality will pay to the county,
municipality, nonprofit organization, or private entity to
which the service or duty is transferred of performing
each service or duty specified under subd. 1. a. for the
entire term of the agreement or contract.
e. The agreement or contract specifies the allocation
of grant moneys between the counties or municipalities
that are parties to the agreement or contract.
2. The county or municipality provided all services
or duties specified under subd. 1. a. in the year immedi-
ately preceding the year that the services or duties are
transferred under the agreement or contract described in
subd. 1.
(b) 1. The department of revenue may award a grant
for an agreement or contract under par. (a) only for a
transfer of one or more of the following services or
duties, and only if the innovation plan indicates that the
transfer will realize a projected savings of at least 10 per-
cent of the total cost of providing the service or duty:
a. Public safety, including law enforcement, but not
including jails.
b. Fire protection.
c. Emergency services.
d. Courts.
e. Jails.
f. Training.
g. Communications.
h. Information technology.
i. Administration, including staffing, payroll, and
human resources.
j. Public works.
k. Economic development and tourism.
L. Public health.
m. Housing, planning, and zoning.
n. Parks and recreation.
2. For purposes of this subsection, the total cost of
providing a service under subd. 1. includes the cost of
wages, fringe benefits, training, and equipment associ-
ated with providing the service.
3. In calculating the projected savings under this
paragraph to be realized by a transfer of fire protection or
emergency medical services involving an entity that
engages volunteer fire fighters or emergency medical
services practitioners, the department shall attribute to all
volunteer fire fighter or emergency medical services
practitioner positions fair market compensation for the
services provided by the volunteer fire fighter or emer-
gency medical services practitioner positions. The
department shall promulgate rules specifying the method
of determining fair market compensation for the services
provided by a volunteer fire fighter position and emer-
gency medical services practitioner position for purposes
of this paragraph. − 38 −2023 Wisconsin Act 12 2023 Assembly Bill 245
(c) 1. The department may not approve a grant under
par. (a) after the end of the 4th fiscal year after the date
identified in the notice under 2023 Wisconsin Act .... (this
act), section 244 (1).
2. The department may distribute a total of up to
$300,000,000 in payments under this subsection.
3. The department may not approve a grant under par.
(a) if distributing all payments for the grant and all other
grants awarded under this subsection as provided in par.
(d) would result in the distribution of an amount that
exceeds the amount under subd. 2.
(d) 1. A grant awarded under par. (a) shall be distrib-
uted in payments made each year during the period con-
sisting of the first fiscal year that begins after the date
identified in the notice under 2023 Wisconsin Act .... (this
act), section 244 (1), and the following 2 fiscal years.
Except as provided in subds. 2., 3., and 4., with regard to
an innovation plan involving only counties and munici-
palities, the amount of the grant awarded under par. (a)
for that plan to be distributed in each year is equal to 25
percent of the total costs specified under par. (a) 1. c. of
performing the services and duties covered by the inno-
vation plan in the year immediately preceding the trans-
fer of the services or duties, excluding the costs specified
under par. (a) 1. c. paid by the county or municipality with
the highest total costs of performing the services or duties
covered by the innovation plan in the year immediately
preceding the transfer of the services or duties. Except as
provided in subds. 2., 3., and 4., with regard to an innova-
tion plan involving the transfer of a service or duty to a
nonprofit organization or private entity, the amount of the
grant awarded under par. (a) for that plan to be distributed
in each year is equal to 25 percent of the total costs speci-
fied under par. (a) 1. c. of performing the transferred ser-
vices and duties in the year immediately preceding the
transfer of the services or duties.
2. No county or municipality may receive a total
amount of payments distributed during a year under this
subsection that exceeds $10,000,000.
3. The department of revenue shall notify the depart-
ment of administration of any county or municipality that
failed to realize its projected savings as required under
par. (e) 2. a. or b., and the department of administration
shall withhold from the next payment to the county or
municipality an amount equal to the difference between
the amount of savings required to be realized under par.
(e) 2. a. or b. and the actual amount of savings realized.
4. The department shall allocate the grant moneys
distributed under this paragraph as provided by the agree-
ment or contract under par. (a) 1. e.
(e) 1. The department of revenue shall give priority
to county and municipal innovation plans that attempt to
realize savings for public safety, fire protection, and
emergency services while maintaining the appropriate
level of such services. After the department awards
grants to priority applicants, the department may award
other counties and municipalities a prorated share of the
remaining amount allocated under s. 25.491 (10).
2. a. Each applicant under this paragraph shall certify
to the department that the county or municipality shall
realize half of the projected savings under its plan no later
than 24 months after first receiving a distribution for the
grant.
b. Each applicant under this paragraph shall certify
to the department that the county or municipality shall
realize the full amount of the projected savings under its
plan no later than 36 months after first receiving a distri-
bution for the grant.
(f) 1. Each year during the period described in par. (d)
during which grants are distributed, the department of
revenue shall audit at least 10 percent of the grants
awarded under par. (a) for which at least 24 months have
passed since the first distribution under the grant.
2. Each year during the period during which grants
under par. (a) are awarded, no later than December 31, the
department of revenue shall submit a report to the joint
committee on finance concerning all grants awarded
under par. (a).
(2) INNOVATION PLANNING GRANTS. Beginning in
2024, a municipality with a population not exceeding
5,000 may apply to the department of revenue, in the
form and manner prescribed by the department, for a
grant to be used only for staffing and consultant expenses
for planning the transfer of one or more of the services
listed under sub. (1) (b). No municipality may receive
more than $100,000 for each project plan submitted
under this paragraph and approved by the department of
revenue.
SECTION 215. 79.039 of the statutes is created to read:
79.039 Certain reductions. (1) For the distribution
in 2024 and subsequent years, if in any year a county or
municipality fails to satisfy the requirements under s.
62.90 (5) (a) or 66.0608 (2m), the secretary of adminis-
tration shall reduce the county’s or municipality’s total of
payments under ss. 79.036 and 79.037 for the next year
by 15 percent.
(1m) For the distribution in 2024 and subsequent
years, if in any year a municipality fails to satisfy the
requirements under s. 62.90 (5) (bm), the secretary of
administration shall reduce the municipality’s payment
under s. 79.037 for the next year by 15 percent.
(2) (a) 1. If in any year a county that imposes the tax
under s. 77.70 (2) fails to make the contribution to its
retirement system’s unfunded actuarial accrued liability,
as required under s. 77.70 (2) (a), the department of rev-
enue shall reduce the county’s total of payments under ss.
79.035, 79.036, and 79.037 for that year by the amount
of the unpaid contribution and direct the department of
administration to pay that amount towards the retirement
system’s unfunded actuarial accrued liability.
2. If in any year a county that imposes the tax under
s. 77.70 (2) uses the revenue from that tax for an expendi- − 39 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
ture that is not authorized under s. 77.70 (2), the depart-
ment of revenue shall reduce the county’s total of pay-
ments under ss. 79.035, 79.036, and 79.037 for that year
by the amount of the unauthorized expenditure and direct
the department of administration to pay to the county the
reduced amount.
(b) 1. If in any year a municipality that imposes the
tax under s. 77.701 fails to make the contribution to its
retirement system’s unfunded actuarial accrued liability,
as required under s. 77.701 (1), the department of revenue
shall reduce the municipality’s total of payments under
ss. 79.035, 79.036, and 79.037 for that year by the amount
of the unpaid contribution and direct the department of
administration to pay that amount towards the retirement
system’s unfunded actuarial accrued liability.
2. If in any year a municipality that imposes the tax
under s. 77.701 uses the revenue from that tax for an
expenditure that is not authorized under s. 77.701, the
department of revenue shall reduce the municipality’s
total of payments under ss. 79.035, 79.036, and 79.037
for that year by the amount of the unauthorized expendi-
ture and direct the department of administration to pay to
the municipality the reduced amount.
SECTION 216. 79.05 (2) (c) of the statutes is amended
to read:
79.05 (2) (c) Its municipal budget; exclusive of prin-
cipal and interest on long−term debt and exclusive of rev-
enue sharing payments under s. 66.0305, payments of
premiums under s. 66.0137 (5) (c) 1. and 1m., revenues
generated from a tax imposed under s. 77.701, payments
received under s. 79.038, expenditures of payments due
to the termination of a tax incremental district under s.
79.096 (3), recycling fee payments under s. 289.645,
expenditures of grant payments under s. 16.297 (1m),
unreimbursed expenses related to an emergency declared
under s. 323.10, expenditures from moneys received pur-
suant to P.L. 111−5, grants received from the state or fed-
eral government for the purpose of providing law
enforcement, fire protection, or emergency medical ser-
vices, and expenditures made pursuant to a purchasing
agreement with a school district whereby the municipal-
ity makes purchases on behalf of the school district; for
the year of the statement under s. 79.015 increased over
its municipal budget as adjusted under sub. (6); exclusive
of principal and interest on long−term debt and exclusive
of revenue sharing payments under s. 66.0305, payments
of premiums under s. 66.0137 (5) (c) 1. and 1m., revenues
generated from a tax imposed under s. 77.701, payments
received under s. 79.038, expenditures of payments due
to the termination of a tax incremental district under s.
79.096 (3), recycling fee payments under s. 289.645,
expenditures of grant payments under s. 16.297 (1m),
unreimbursed expenses related to an emergency declared
under s. 323.10, expenditures from moneys received pur-
suant to P.L. 111−5, grants received from the state or fed-
eral government for the purpose of providing law
enforcement, fire protection, or emergency medical ser-
vices, and expenditures made pursuant to a purchasing
agreement with a school district whereby the municipal-
ity makes purchases on behalf of the school district; for
the year before that year by less than the sum of the infla-
tion factor and the valuation factor, rounded to the nearest
0.10 percent.
SECTION 217. 79.05 (3) (d) of the statutes is amended
to read:
79.05 (3) (d) Multiply the amount under par. (c) by
the amount for the year under s. 79.01 (1), 2021 stats.
SECTION 217m. 79.05 (4) of the statutes is created to
read:
79.05 (4) Notwithstanding subs. (2) and (3), in 2025,
each municipality shall receive a payment under this sec-
tion that is equal to the amount of the payment received
by the municipality under this section in 2024.
SECTION 218. 79.0965 of the statutes is created to
read:
79.0965 State aid; repeal of personal property tax.
(1) Beginning in 2025, the department of administration
shall pay to each taxing jurisdiction, as defined in s.
79.095 (1) (c), an amount equal to the property taxes
levied on the items of personal property described under
s. 70.111 (28) for the property tax assessments as of Janu-
ary 1, 2023.
(2) (a) Each municipality shall report to the depart-
ment of revenue, in the time and manner determined by
the department, the amount of the property taxes levied
on the items of personal property described under s.
70.111 (28) for the property tax assessments as of January
1, 2023, on behalf of the municipality and on behalf of
other taxing jurisdictions.
(b) Each taxing jurisdiction shall report to the depart-
ment of revenue, in the time and manner determined by
the department, any information the department consid-
ers necessary to administer this section.
(c) If a municipality does not timely electronically
file the report required by the department of revenue
under par. (a), the following reductions will be made to
the municipality’s personal property aid distributed
under sub. (1) in 2025:
1. Reduction of 25 percent, if not filed by June 30,
2024.
2. Forfeiture of the municipality’s aid under sub. (1),
if not filed by July 15, 2024.
(d) If a municipality does not electronically file the
report required by the department of revenue under par.
(a) by July 15, 2024, the department may use the best
information available to calculate the aid to distribute
under sub. (1) in 2025 to the applicable taxing jurisdic-
tions.
(3) Each taxing jurisdiction shall attribute to each tax
incremental district within the taxing jurisdiction the dis-
trict’s proportionate share of the amount the taxing juris-
diction receives under sub. (1). The amount that would − 40 −2023 Wisconsin Act 12 2023 Assembly Bill 245
have been paid to a tax incremental district under this
subsection shall be distributed to the municipality and
applicable taxing jurisdictions in the year following the
termination of the tax incremental district and in each
year thereafter.
SECTION 219. 101.02 (7y) of the statutes is created to
read:
101.02 (7y) (a) In this subsection, “quarry” has the
meaning given in s. 66.0441 (2) (g).
(b) Notwithstanding sub. (7) (a), and except as pro-
vided in this subsection and s. 66.0441 (3) (d), a city, vil-
lage, town, or county may not make or enforce a local
order that limits blasting at a quarry.
(c) A city, village, town, or county may petition the
department for an order granting the city, village, town,
or county the authority to impose additional restrictions
and requirements related to blasting on the operator of a
quarry. If a city, village, town, or county submits a peti-
tion under this paragraph because of concerns regarding
the potential impact of blasting on a qualified historic
building, as defined in s. 101.121 (2) (c), the department
may require the operator of the quarry to pay the costs of
an impact study related to the qualified historic building.
(d) If the department issues an order under this sub-
section, the order may grant the city, village, town, or
county the authority to impose restrictions and require-
ments related to blasting at the quarry that are more
restrictive than the requirements under s. 101.15 related
to blasting and rules promulgated by the department
under s. 101.15 (2) (e) related to blasting.
(e) The department may not charge a fee to a city, vil-
lage, town, or county in connection with a petition sub-
mitted under par. (c).
SECTION 219n. 111.70 (4) (mc) 7. of the statutes is
created to read:
111.70 (4) (mc) 7. In any municipality with a retire-
ment system established under chapter 396, laws of 1937,
any terms of such a retirement system, including, but not
limited to, the contribution rates, pension benefit calcula-
tion, or factors used to calculate a pension benefit under
the system, with any bargaining unit composed of public
safety employees. For such a retirement system, the
terms of the system, including, but not limited to, the con-
tribution rates, pension benefit calculation, or factors
used to calculate a pension benefit under the system for
employees who are part of a bargaining unit composed of
public safety employees, shall be the same as those in
effect on December 30, 2022.
SECTION 219p. 111.70 (4) (mc) 8. of the statutes is
created to read:
111.70 (4) (mc) 8. In any municipality with a retire-
ment system established under chapter 201, laws of 1937,
any terms of such a retirement system, including, but not
limited to, the costs, payments, contribution rates, pen-
sion benefit calculation, or design, including all impacts
or effects that any changes made to the retirement system
might have upon the wages, hours, or conditions of
employment, with any bargaining unit composed of pub-
lic safety employees or any employees treated as public
safety employees under par. (bn).
SECTION 220. 115.385 (1) (e) of the statutes is created
to read:
115.385 (1) (e) All of the following information
derived from statistics reported under s. 118.124:
1. The total number of incidents per 100 pupils
reported by the school or school district.
2. The average total number of incidents per 100
pupils reported statewide.
3. The total number of incidents listed under s.
118.124 (2) (a) 1., 2., 4., and 8. per 100 pupils reported by
the school or school district.
4. The average total number of incidents listed under
s. 118.124 (2) (a) 1., 2., 4., and 8. per 100 pupils reported
statewide.
SECTION 221. 115.385 (1g) (g) of the statutes is cre-
ated to read:
115.385 (1g) (g) The department may not consider
the statistics reported by a school or school district under
s. 118.124.
SECTION 222. 118.124 of the statutes is created to
read:
118.124 Statistics of crimes and other safety−
related incidents. (1) In this section:
(a) “Participating private high school” means a pri-
vate school participating in a parental choice program
under s. 118.60 or 119.23 that operates high school
grades.
(b) “Public high school” means a public school,
including a charter school, that operates high school
grades.
(2) (a) Subject to par. (b), beginning in the 2024−25
school year, a public high school and a participating pri-
vate high school shall collect and maintain statistics of
incidents of the following:
1. Homicide.
2. Sexual assault.
3. Burglary, robbery, or theft.
4. Battery, substantial battery, or aggravated battery
under s. 940.19.
5. Arson.
6. Use or possession of alcohol, a controlled sub-
stance, as defined in s. 961.01 (4), or a controlled sub-
stance analog, as defined in s. 961.01 (4m).
7. Possession of a firearm in violation of s. 948.605
(2).
8. A violation of a municipal ordinance relating to
disorderly conduct.
(b) The requirement under par. (a) applies only to an
incident that satisfies all of the following:
1. The incident occurred during one of the following:
a. School hours. − 41 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
b. A school−sanctioned event that occurred before or
after school hours.
c. The transportation of pupils to or from school.
2. The incident occurred on one of the following:
a. Property owned or leased by the school district in
which the public high school is located, by the operator
of the charter school, or by the governing body of the par-
ticipating private high school.
b. Transportation, including all of the methods of
transportation described in ss. 121.55 and 121.555, pro-
vided by the public high school, participating private
high school, or school district.
3. The incident was reported to law enforcement,
and, as a result of the incident, a charge was filed or a cita-
tion was issued.
(3) (a) Annually, each public high school in a school
district other than a charter school established under s.
118.40 (2r) or (2x) shall report the statistics collected
under sub. (2) to the school board. Annually, by July 31,
each school board shall submit to the department a report
that includes the statistics reported under this paragraph
by each public high school in the school district and
aggregate statistics collected under sub. (2) for all of the
public high schools in the school district other than char-
ter schools established under s. 118.40 (2r) or (2x).
(b) Annually, by July 31, each operator of a charter
school established under s. 118.40 (2r) or (2x) that oper-
ates high school grades and the governing body of each
participating private high school shall submit to the
department the statistics the operator or governing body
collected under sub. (2).
(c) No school board, operator of a charter school
established under s. 118.40 (2r) or (2x), or governing
body of a participating private high school may include
the identity of a pupil in a report under this subsection.
(4) The department shall promulgate rules to admin-
ister this section, including a rule that requires public
high schools, participating private high schools, and
school districts to collect and report statistics of incidents
under this section in accordance with the uniform crime
reporting system of the department of justice.
(5) The department of justice shall cooperate with the
department to develop a reporting system under this sec-
tion that incorporates the uniform crime reporting system
of the department of justice.
SECTION 223. 119.04 (1) of the statutes is amended
to read:
119.04 (1) Subchapters IV, V and VII of ch. 115, ch.
121 and ss. 66.0235 (3) (c), 66.0603 (1m) to (3), 115.01
(1) and (2), 115.28, 115.31, 115.33, 115.34, 115.343,
115.345, 115.363, 115.364, 115.365 (3), 115.366,
115.367, 115.38 (2), 115.415, 115.445, 118.001 to
118.04, 118.045, 118.06, 118.07, 118.075, 118.076,
118.10, 118.12, 118.124, 118.125 to 118.14, 118.145 (4),
118.15, 118.153, 118.16, 118.162, 118.163, 118.164,
118.18, 118.19, 118.196, 118.20, 118.223, 118.225,
118.24 (1), (2) (c) to (f), (6), (8), and (10), 118.245,
118.25, 118.255, 118.258, 118.291, 118.292, 118.293,
118.2935, 118.30 to 118.43, 118.46, 118.50, 118.51,
118.52, 118.53, 118.55, 118.56, 120.12 (2m), (4m), (5),
and (15) to (27), 120.125, 120.13 (1), (2) (b) to (g), (3),
(14), (17) to (19), (26), (34), (35), (37), (37m), and (38),
120.137, 120.14, 120.20, 120.21 (3), and 120.25 are
applicable to a 1st class city school district and board but
not, unless explicitly provided in this chapter or in the
terms of a contract, to the commissioner or to any school
transferred to an opportunity schools and partnership
program.
SECTION 224. 174.065 (3) of the statutes is amended
to read:
174.065 (3) COLLECTION OF DELINQUENT DOG LICENSE
TAXES. Delinquent dog license taxes may be collected in
the same manner as in s. 74.55 and a civil action under ch.
799 for the collecting of personal property taxes, if the
action is brought within 6 years after the January 1 of the
year in which the taxes are required to be paid.
SECTION 225. 252.03 (2j) of the statutes is created to
read:
252.03 (2j) A local health officer may not issue a
mandate to close any business in order to control an out-
break or epidemic of communicable disease for longer
than 30 days unless the governing body of the political
subdivision in which the order is intended to apply
approves one extension of the order, not to exceed 30
days. A mandate to close more than one business as pro-
vided under this subsection may not distinguish between
essential and nonessential businesses. In this subsection,
“political subdivision” means a city, village, town, or
county.
SECTION 226. 256.15 (1) (ij) of the statutes is created
to read:
256.15 (1) (ij) “Interfacility transport” means any
transfer of a patient between health care facilities or any
nonemergent transfer of a patient.
SECTION 227. 256.15 (4) (a) 4. of the statutes is cre-
ated to read:
256.15 (4) (a) 4. If the ambulance is engaged in a
nonemergent interfacility transport, one emergency
medical technician 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 the department.
SECTION 228. 256.15 (4m) (d) of the statutes is
amended to read:
256.15 (4m) (d) A rural ambulance service provider
that is intending to upgrade its service under par. (b) shall
submit to the department an update to its operational plan
including a description of its intention to upgrade. The
department may not require a rural ambulance service
provider to stock an ambulance with equipment to per-
form all functions that the emergency medical services
practitioner with the highest level of license may perform − 42 −2023 Wisconsin Act 12 2023 Assembly Bill 245
in order to upgrade the ambulance service level under par.
(b).
SECTION 229. 256.15 (8) (b) 3. of the statutes is
amended to read:
256.15 (8) (b) 3. The individual satisfactorily com-
pletes an emergency medical responder course that meets
or exceeds the guidelines issued by the National High-
way Traffic Safety Administration under 23 CFR 1205.3
(a) (5), that includes training for response to acts of ter-
rorism, and that is approved by the department. Any rele-
vant education, training, instruction, or other experience
that an applicant for initial certification as an emergency
medical responder who is not affiliated with an ambu-
lance service provider or emergency medical services
program obtained in connection with any military ser-
vice, as defined in s. 111.32 (12g), satisfies the comple-
tion of an emergency medical responder course, if the
applicant demonstrates to the satisfaction of the depart-
ment that the education, training, instruction, or other
experience obtained by the applicant is substantially
equivalent to the emergency medical responder course.
SECTION 230. 256.15 (8) (bm) of the statutes is cre-
ated to read:
256.15 (8) (bm) The department may not require an
applicant for certification as an emergency medical
responder to register with or take the examination of the
national registry of emergency medical technicians. An
ambulance service provider or another emergency medi-
cal services program may require an emergency medical
responder to register with or take the examination of the
national registry of emergency medical technicians as a
condition of being employed by or volunteering with the
provider or program.
SECTION 231. 256.15 (8) (fm) of the statutes is cre-
ated to read:
256.15 (8) (fm) Except as provided in ss. 256.17 and
256.18, the department shall issue a certificate as an
emergency medical responder, without requiring satis-
factory completion of any instruction or training that may
be required under par. (b), to any individual who meets
the criteria under par. (b) 1. and 2. and has obtained rele-
vant education, training, and experience in connection
with military service, as defined in s. 111.32 (12g). The
determination of whether an individual has obtained rele-
vant education, training, and experience is solely within
the discretion of the ambulance service provider or emer-
gency medical services program with which the individ-
ual intends to be employed or to volunteer.
SECTION 232. 256.15 (10m) of the statutes is created
to read:
256.15 (10m) EXCLUSIVE ARRANGEMENTS PROHIB-
ITED. An ambulance service provider or emergency med-
ical services program may not prohibit an emergency
medical responder or emergency medical services practi-
tioner who is employed by or volunteering with the
ambulance service provider or emergency medical ser-
vices program from being employed by or volunteering
with another ambulance service provider or emergency
medical services program.
SECTION 233. 256.35 (3s) (bm) 5. of the statutes is
created to read:
256.35 (3s) (bm) 5. Public safety answering points
are eligible to receive a grant under subd. 1. without
regard as to whether the public safety answering point is
located in a county that is participating in an emergency
services IP network contract described under par. (b).
SECTION 234. 706.05 (2m) (b) 3. of the statutes is cre-
ated to read:
706.05 (2m) (b) 3. Descriptions of property specified
under s. 70.17 (3).
SECTION 235. 815.18 (3) (intro.) of the statutes is
amended to read:
815.18 (3) EXEMPT PROPERTY. (intro.) The debtor’s
interest in or right to receive the following property is
exempt, except as specifically provided in this section
and ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and
102.28 (5):
SECTION 236. 978.05 (6) (a) of the statutes is
amended to read:
978.05 (6) (a) Institute, commence or appear in all
civil actions or special proceedings under and perform
the duties set forth for the district attorney under ch. 980
and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1),
70.36, 89.08, 103.92 (4), 109.09, 343.305 (9) (a), 806.05,
938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86,
946.87, 961.55 (5), 971.14 and 973.075 to 973.077, per-
form any duties in connection with court proceedings in
a court assigned to exercise jurisdiction under chs. 48 and
938 as the judge may request and perform all appropriate
duties and appear if the district attorney is designated in
specific statutes, including matters within chs. 782, 976
and 979 and ss. 51.81 to 51.85. Nothing in this paragraph
limits the authority of the county board to designate,
under s. 48.09 (5), that the corporation counsel provide
representation as specified in s. 48.09 (5) or to designate,
under s. 48.09 (6) or 938.09 (6), the district attorney as an
appropriate person to represent the interests of the public
under s. 48.14 or 938.14.
SECTION 237. Laws of 1937, chapter 201, section 1
(4), as last affected by laws of 1947, chapter 357, is
amended to read:
[Laws of 1937, chapter 201] Section 1 (4) “Employe”
shall mean any person regularly employed by the county
at an annual wage or salary payable at stated intervals,
including any person who is employed by the state but
who receives part of his wage or salary from the county
* * *, but not including any person in the service of a
county with a population of at least 750,000 who was not
an active employe of the county on December 31 of the
year that an ordinance goes into effect under s. 77.70 (2)
(a) of the statutes, and who is hired by the county after
December 31 of the year that an ordinance goes into − 43 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
effect under s. 77.70 (2) (a) of the statutes with respect to
the position to which the person is hired after that date,
irrespective of whether the person was previously an
employe of the county. Such a person may not accrue any
further service under the retirement system of the county.
In the event of a question arising as to the right of any per-
son in the service of the county to be classified as an
employe under this act, the decision of the board shall be
final. “Employe” does not include any individual eligi-
ble to participate in a retirement plan established by a
county with a population of at least 750,000 under the
federal Omnibus Budget Reconciliation Act of 1990.
SECTION 238. Laws of 1937, chapter 201, section
14A is created to read:
[Laws of 1937, chapter 201] Section 14A. TERMINA-
TION OF RETIREMENT SYSTEM. The board of a system in a
county with a population of at least 750,000 shall termi-
nate the retirement system within a practicable time after
the final payment has been made to members or their ben-
eficiaries, in accordance with any requirements of the
federal Internal Revenue Code. At no time after July 1,
2023, or the effective date of this section .... [LRB inserts
date], whichever is later, may a county create a new
retirement system under chapter 201, laws of 1937. This
section does not apply to any individual eligible to partic-
ipate in a retirement plan established by a county with a
population of at least 750,000 under the Omnibus Budget
Reconciliation Act of 1990.
SECTION 239. Laws of 1937, chapter 201, section 21,
as created by laws of 1965, chapter 405, is amended to
read:
[Laws of 1937, chapter 201] Section 21. For the pur-
pose of best protecting the employes subject to this act by
granting supervisory authority over each retirement sys-
tem created hereunder to the governmental unit most
involved therewith, it is declared to be the legislative pol-
icy that the future operation of each such retirement sys-
tem is a matter of local affair and government and shall
not be construed to be a matter of state−wide concern.
Each county which is required to establish and maintain
a retirement system pursuant to this act is hereby empow-
ered, by county ordinance, to make any changes in such
retirement system which hereafter may be deemed neces-
sary or desirable for the continued operation of such
retirement system, but no such change shall operate to
diminish or impair the annuities, benefits or other rights
of any person who is a member of such retirement system
prior to the effective date of any such change. In a county
with a population of at least 750,000 that has established
a retirement system pursuant to this act, the county and
board shall continue to amend, create, and repeal ordi-
nances and rules, administer benefits, discharge their
duties with respect to the retirement system, and take any
other actions necessary to administer the system and
maintain the qualified tax status of the system under the
federal Internal Revenue Code until the plan is termi-
nated under section 14A of this act. The county and board
may not, except as required for compliance with federal
law, increase or in any way enhance the benefits for
employes who remain in the retirement system.
SECTION 240. Laws of 1937, chapter 396, section 1
(3) (b) is amended to read:
[Laws of 1937, chapter 396] Section 1 (3) (b). “City
agency” shall mean any board, commission, division,
department, office or agency of the city government,
including its sewerage commission, school board, audi-
torium board, fire and police departments, annuity and
pension board, board of vocational and adult education,
Wisconsin Center District, housing authority, water
department, Veolia Milwaukee with respect to employes
who are participants in the retirement system of Milwau-
kee on the effective date of this paragraph .... [LRB
inserts date], and public school teachers’ annuity and
retirement fund, by which an employe of the city or city
agency is paid.
SECTION 241. Laws of 1937, chapter 396, section 1
(4) (e) 2m. is created to read:
[Laws of 1937, chapter 396] Section 1 (4) (e) 2m.
Who are in the service of a city of the first class, or a city
agency of a city of the first class in a county with a popu-
lation of at least 750,000; who are hired by the city or city
agency after December 31 of the year that an ordinance
goes into effect under s. 77.701 (1) of the statutes; and
who were not active employes of the city or a city agency
on that date, with respect to the position to which the per-
son is hired after that date, irrespective of whether the
person was previously an employe of the city or a city
agency. Such a person may not accrue any further service
under the retirement system of the city.
SECTION 242. Laws of 1937, chapter 396, section 15
(1), as created by laws of 1947, chapter 441, is renum-
bered section 15 (1) (intro.) and amended to read:
[Laws of 1937, chapter 396] Section 15 (1) (intro.)
For the purpose of giving to cities of the first class the
largest measure of self−government with respect to pen-
sion annuity and retirement systems compatible with the
constitution and general law, it is hereby declared to be
the legislative policy that all future amendments and
alterations to this act are matters of local affair and gov-
ernment and shall not be construed as an enactment of
state−wide concern. Cities of the first class are hereby
empowered to amend or alter the provisions of this act in
the manner prescribed by section 66.01 of the statutes;
provided that no such amendment or alteration shall
modify the annuities, benefits or other rights of any per-
sons who are members of the system prior to the effective
date of such amendment or alteration. In a city of the first
class in a county with a population of at least 750,000 that
has established a retirement system pursuant to this act,
the city and board shall continue to amend, create, and
repeal ordinances and rules, administer benefits, dis-
charge their duties with respect to the retirement system, − 44 −2023 Wisconsin Act 12 2023 Assembly Bill 245
and take any other actions necessary to administer the
system and maintain the qualified tax status of the system
under the federal Internal Revenue Code until the plan is
terminated under section 16A of this act. The city and
board may not make any of the following changes to the
retirement system for employes who remain in the retire-
ment system:
SECTION 242m. Laws of 1937, chapter 396, section
15 (1) (a) to (e) are created to read:
[Laws of 1937, chapter 396] Section 15 (1) (a)
Except as required for compliance with federal law,
increase or enhance the retirement benefit.
(b) For policemen, any changes to the system that are
contrary to the agreement between the City of Milwaukee
and the Milwaukee Police Association, Local #21,
I.U.P.A., AFL−CIO effective January 1, 2020 through
December 31, 2022.
(c) For policemen who are supervisors, any changes
to the system that are contrary to the agreement between
the City of Milwaukee and the Milwaukee Police Super-
visors’ Organization effective January 1, 2022 through
December 31, 2022.
(d) For firemen, any changes to the system that are
contrary to the agreement between the City of Milwaukee
and the Milwaukee Professional Fire Fighters’ Associa-
tion Local #215, IAFF, AFL−CIO effective January 1,
2021 through December 31, 2022.
(e) Any changes to the system that are contrary to any
benefits or payments as defined in Chapters 34 and 36 of
the City of Milwaukee City Charter in 2022 that are appli-
cable to policemen and firemen.
SECTION 243. Laws of 1937, chapter 396, section
16A is created to read:
[Laws of 1937, chapter 396] Section 16A. TERMINA-
TION OF RETIREMENT SYSTEM. The retirement system shall
be terminated within a practicable time after the final
payment has been made to members or their beneficia-
ries, in accordance with any requirements of the federal
Internal Revenue Code. At no time after July 1, 2023, or
the effective date of this section .... [LRB inserts date],
whichever is later, may a city create a retirement system
under chapter 396, laws of 1937.
SECTION 244.0Nonstatutory provisions.
(1) NOTICE OF FILING INNOVATION GRANT PROGRAM
RULES. At the same time the department of revenue files
with the legislative reference bureau under s. 227.20 the
rules promulgated under s. 79.038 (1), the department of
revenue shall send a notice to the legislative reference
bureau for publication in the Wisconsin Administrative
Register that states the date on which the rules will take
effect as provided in s. 227.22.
(2) REPORTS FROM TAXING JURISDICTIONS. Each taxing
jurisdiction shall report to the department of revenue, in
the time and manner determined by the department, the
amount of the property taxes levied on all items of per-
sonal property for the property tax assessments as of Jan-
uary 1, 2023.
(3) STATEWIDE CONCERN. Notwithstanding any pro-
vision of laws of 1937, chapters 201 and 396, and subse-
quent amendments to those laws, the treatment of ss.
13.94 (1) (w) and (1s) (c) 1s., 40.02 (48) (b) 5., 40.21 (7)
(b), 59.875 (2) (a) and (c) and (4), 62.623 (1) and (3),
62.625, and 111.70 (4) (mc) 7. and 8. and of laws of 1937,
chapter 201, sections 1 (4), 14A, and 21, and chapter 396,
sections 1 (3) (b) and (4) (e) 2m., 15 (1), and 16A is a mat-
ter of statewide concern and is not a matter of local affair
or government.
(4) MILWAUKEE CITY AND COUNTY RETIREMENT SYS-
TEMS. As soon as possible after an ordinance is adopted
under s. 77.70 (2) (a) or 77.701 (1), the city of Milwaukee
employes’ retirement system and the Milwaukee county
retirement plan shall submit to the legislative reference
bureau for publication in the Wisconsin Administrative
Register a notice specifying the date the ordinance was
passed.
(5) NOTICE DEADLINE; PARTICIPATION IN WISCONSIN
RETIREMENT SYSTEM. If the notice specified in sub. (4) is
not received by the legislative reference bureau before
the first day of the 25th month beginning after the effec-
tive date of this subsection, the treatment of ss. 13.94 (1)
(w) and (1s) (c) 1s., 40.02 (48) (b) 5., 40.21 (7) (b),
59.875 (2) (a) and (c) and (4), 62.623 (1) and (3), 62.625,
and 111.70 (4) (mc) 7. and 8. and of laws of 1937, chapter
201, sections 1 (4), 14A, and 21, and chapter 396, sec-
tions 1 (3) (b) and (4) (e) 2m., 15 (1), and 16A is void.
(5f) RETIREMENT SYSTEM CLOSURE TO NEW EMPLOY-
EES. No provision of this act may be construed or inter-
preted as effecting a partial termination of any plan cre-
ated under laws of 1937, chapter 201 or 396.
(5m) COUNTY JAILERS. In a county with a population
of at least 750,000 that elects to become a participating
employer after December 31, 2023, for the purposes of
2023 Wisconsin Act 4, the county shall be treated as a
county that did not classify county jailers as protective
occupation participants as of January 1, 2024.
(6) PUBLIC PROTECTIVE SERVICES MAINTENANCE OF
EFFORT. For 2023, a 1st class city shall maintain a level
of law enforcement and fire protective and emergency
medical service that is at least equivalent to that provided
in the 1st class city on April 1, 2023, as measured by the
number of full−time equivalent law enforcement offi-
cers, as defined in s. 165.85 (2) (c), employed by the 1st
class city and the daily staffing level of the paid fire
department, as defined in s. 213.10 (1g), not including
law enforcement officers or fire fighters whose positions
are funded by grants received from the state or federal
government. The 1st class city may use any reasonable
method of estimating the number of full−time equivalent
law enforcement officers employed by the 1st class city
and the daily staffing level of the paid fire department for − 45 − 2023 Wisconsin Act 12 2023 Assembly Bill 245
the year, but may consider only positions that are actually
filled.
SECTION 245.0Initial applicability.
(1) ELIMINATION OF THE PERSONAL PROPERTY TAX. The
repeal of ss. 60.85 (1) (f), 66.1105 (2) (d), 70.043, 70.11
(42), 70.47 (15), 70.53 (1) (a), 71.07 (5n) (a) 5. d., 71.28
(5n) (a) 5. d., 76.07 (4g) (a) 11. and 12., and 76.69; the
renumbering and amendment of s. 77.51 (12t); the
amendment of ss. 26.03 (1m) (b) (intro.), 33.01 (9) (a),
(am) 1. and 2., (ar) 1., and (b) 1., 60.85 (1) (h) 1. c. and
(o), 66.0435 (3) (c) 1. (intro.) and (g) and (9), 66.1105 (2)
(f) 1. c. and (i) 2., 66.1106 (1) (k), 70.02, 70.04 (1r), 70.05
(5) (a) 1., 70.10, 70.13 (1), (2), (3), and (7), 70.15 (2),
70.17 (1), 70.174, 70.18 (1) and (2), 70.19, 70.20, 70.21
(1), (1m) (intro.), and (2), 70.22 (1) and (2) (a), 70.27 (1),
(3) (a), (4), (5), and (7) (b), 70.29, 70.30 (intro.), 70.34,
70.345, 70.35 (1), (2), (3), (4), and (5), 70.36 (1) and (2),
70.43 (2), 70.44 (1), 70.47 (7) (aa), 70.49 (2), 70.50,
70.52, 70.65 (2) (a) 2. and (b) (intro.), 70.68 (1), 70.73 (1)
(b), (c), and (d), 70.84, 70.855 (1) (intro.), (a), and (b),
70.995 (1) (a), (4), (5), (7) (b), (8) (b) 1., and (12) (a),
71.07 (5n) (a) 5. a. and 9. (intro.) and a. and (d) 2., (6e)
(a) 5., and (9) (a) 3., 71.17 (2), 71.28 (5n) (a) 5. a. and 9.
(intro.) and a. and (d) 2., 71.52 (7), 73.01 (5) (a), 76.02
(1), 76.03 (1), 76.07 (2) and (4g) (a) 10. and 13., 76.125
(1), 76.24 (2) (a), 76.31, 76.82, 77.04 (1), 77.54 (20n) (d)
2. and 3. and (57d) (b) 1., 77.84 (1), 78.55 (1), 174.065
(3), 815.18 (3) (intro.), and 978.05 (6) (a); and the cre-
ation of 60.85 (5) (j), 66.1105 (5) (j), 66.1106 (4) (e),
70.015, 70.111 (28), 70.17 (3), 70.995 (5n), 71.07 (5n) (a)
9. c., 71.28 (5n) (a) 9. c., 76.025 (5), 76.074, 77.51 (12t)
(a) to (c), 79.0965, and 706.05 (2m) (b) 3. first apply to
the property tax assessments as of January 1, 2024.
(2) FIXED GUIDEWAY TRANSPORTATION SYSTEMS. The
treatment of s. 66.1105 (2) (f) 2. e. first applies to a tax
incremental district in existence on the effective date of
this subsection.
(3) SCHOOL AND SCHOOL DISTRICT ACCOUNTABILITY
REPORT. The treatment of s. 115.385 (1) (e) first applies
to the school and school district accountability report
published for the 2024−25 school year.
(4f) FIRE AND POLICE COMMISSION. The treatment of
s. 62.50 (1h) and (1j) first applies to a vacancy on the
board of fire and police commissioners that occurs on the
effective date of this subsection, except that if the board
has a member with professional law enforcement experi-
ence and a member with professional fire fighting experi-
ence, the treatment of s. 62.50 (1h) and (1j) first applies
to the vacancies created by the expiration of the terms of
those members or a vacancy created by the death, resig-
nation, or removal of those members.
SECTION 246.0Effective dates. This act takes effect
on the day after publication, except as follows:
(1) The treatment of ss. 13.94 (1) (w) and (1s) (c) 1s.,
40.02 (48) (b) 5., 40.21 (7) (b), 59.875 (2) (a) and (c) and
(4), 62.623 (1) and (3), 62.625, and 111.70 (4) (mc) 7. and
8. and of laws of 1937, chapter 201, sections 1 (4), 14A,
and 21, and chapter 396, sections 1 (3) (b) and (4) (e) 2m.,
15 (1), and 16A takes effect on January 1 of the year fol-
lowing the year that an ordinance is adopted under s.
77.70 (2) (a) or 77.701 (1).
(2) The treatment of s. 256.15 (1) (ij), (4) (a) 4., (4m)
(d), (8) (b) 3., (bm), and (fm), and (10m) takes effect on
the first day of the 7th month beginning after publication.
(3) The treatment of ss. 25.17 (1) (jf), 25.491, 49.45
(51), 59.605 (3) (c), 60.34 (1) (a), 61.26 (2) and (3), 62.09
(9) (a) and (e), 62.13 (1), (2) (b), and (2m) (title), (a), and
(b), 66.0602 (1) (am) and (3) (a) and (b), 66.0607 (1),
66.0608 (1) (fm), (2), (2m), (3), and (4), 70.119 (3) (c),
73.03 (77), 79.01 (1) and (2d), 79.015, 79.02 (2) (b) and
(3) (a) and (e), 79.035 (title), (4) (c) 2., (d) 2., (e) 2., (f)
2., (g), (h), and (i), (6), and (8), 79.036, 79.037, 79.038,
79.039, 79.05 (2) (c) and (3) (d), 115.385 (1) (e) and (1g)
(g), and 256.35 (3s) (bm) 5., the renumbering of s.
66.0608 (title), the amendment of s. 79.035 (5), and the
creation of s. 66.0608 (title) take effect on July 1, 2024.
(4) The repeal of s. 79.036 (2) and the repeal and
recreation of ss. 79.035 (5) and 79.036 (1) (intro.) take
effect on June 30, 2036.