Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB301 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	LRB-3047/1
2	2	ALL:all
3	3	2023 - 2024 LEGISLATURE
4	4	2023 SENATE BILL 301
5	5	May 18, 2023 - Introduced by Senators FELZKOWSKI, CABRAL-GUEVARA, JAMES,
6	6	QUINN and KNODL, cosponsored by Representatives KURTZ, RODRIGUEZ, VOS,
7	7	AUGUST, BORN, ARMSTRONG, BEHNKE, BINSFELD, CALLAHAN, DALLMAN, DITTRICH,
8	8	DONOVAN, DUCHOW, EDMING, GREEN, GUNDRUM, GUSTAFSON, HURD, KATSMA,
9	9	KITCHENS, KRUG, MAGNAFICI, MAXEY, MICHALSKI, MOSES, MURPHY, MURSAU,
10	10	NEDWESKI, O'CONNOR, OLDENBURG, PENTERMAN, PETERSEN, PETRYK, PLUMER,
11	11	PRONSCHINSKE, ROZAR, SAPIK, SCHMIDT, SCHRAA, SNYDER, SORTWELL, SPIROS,
12	12	STEFFEN, SUMMERFIELD, SWEARINGEN, TUSLER and ZIMMERMAN. Referred to
13	13	Committee on Shared Revenue, Elections and Consumer Protection.
14	14	*AUTHORS SUBJECT TO CHANGE*
15	15	AN ACT to repeal 49.45 (51), 59.605 (3) (c), 60.85 (1) (f), 66.0602 (3) (a) and (b),
16	16	66.1105 (2) (d), 70.043, 70.11 (42), 70.47 (15), 70.53 (1) (a), 71.07 (5n) (a) 5. d.,
17	17	71.28 (5n) (a) 5. d., 76.07 (4g) (a) 11. and 12., 76.69, 79.01 (1), 79.01 (2d), 79.02
18	18	(3) (e) and 79.036 (2); to renumber 66.0608 (title); to renumber and amend
19	19	23.0917 (5t), 62.13 (2m) (title), 62.13 (2m) (a), 62.13 (2m) (b), 66.0608 (2),
20	20	66.0608 (3), 66.0608 (4), 77.51 (12t), 77.70 and 79.02 (3) (a); to amend 8.06,
21	21	26.03 (1m) (b) (intro.), 33.01 (9) (a), 33.01 (9) (am) 1. and 2., 33.01 (9) (ar) 1.,
22	22	33.01 (9) (b) 1., 59.52 (25), 59.875 (2) (a), 60.34 (1) (a), 60.85 (1) (h) 1. c., 60.85
23	23	(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
24	24	(1h), 62.50 (1m), 62.50 (3) (a), 62.50 (3) (am), 62.623 (1), 66.0435 (3) (c) 1. (intro.),
25	25	66.0435 (3) (g), 66.0435 (9), 66.0602 (1) (am), 66.0607 (1), 66.1105 (2) (f) 1. c.,
26	26	66.1105 (2) (f) 2. e., 66.1105 (2) (i) 2., 66.1106 (1) (k), 70.02, 70.04 (1r), 70.05 (5)
27	27	(a) 1., 70.10, 70.119 (3) (c), 70.13 (1), 70.13 (2), 70.13 (3), 70.13 (7), 70.15 (2),
28	28	70.17 (1), 70.174, 70.18 (1), 70.18 (2), 70.19, 70.20, 70.21 (1), 70.21 (1m) (intro.),
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42	42	14 - 2 -2023 - 2024 Legislature LRB-3047/1
43	43	ALL:all
44	44	SENATE BILL 301
45	45	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
46	46	(7) (b), 70.29, 70.30 (intro.), 70.34, 70.345, 70.35 (1), 70.35 (2), 70.35 (3), 70.35
47	47	(4), 70.35 (5), 70.36 (1), 70.36 (2), 70.43 (2), 70.44 (1), 70.47 (7) (aa), 70.49 (2),
48	48	70.50, 70.52, 70.65 (2) (a) 2., 70.65 (2) (b) (intro.), 70.68 (1), 70.73 (1) (b), 70.73
49	49	(1) (c), 70.73 (1) (d), 70.84, 70.855 (1) (intro.), 70.855 (1) (a), 70.855 (1) (b), 70.995
50	50	(1) (a), 70.995 (4), 70.995 (5), 70.995 (7) (b), 70.995 (8) (b) 1., 70.995 (12) (a), 71.07
51	51	(5n) (a) 5. a., 71.07 (5n) (a) 9. (intro.), 71.07 (5n) (a) 9. a., 71.07 (5n) (d) 2., 71.07
52	52	(6e) (a) 5., 71.07 (9) (a) 3., 71.17 (2), 71.28 (5n) (a) 5. a., 71.28 (5n) (a) 9. (intro.),
53	53	71.28 (5n) (a) 9. a., 71.28 (5n) (d) 2., 71.52 (7), 73.01 (5) (a), 76.02 (1), 76.03 (1),
54	54	76.07 (2), 76.07 (4g) (a) 10., 76.07 (4g) (a) 13., 76.125 (1), 76.24 (2) (a), 76.31,
55	55	76.82, chapter 77 (title), 77.04 (1), 77.54 (20n) (d) 2., 77.54 (20n) (d) 3., 77.54
56	56	(57d) (b) 1., subchapter V (title) of chapter 77 [precedes 77.70], 77.71, 77.73 (2),
57	57	(2m) and (3), 77.75, 77.76 (1), 77.76 (2), 77.76 (3), 77.76 (4), 77.77 (1) (a), 77.77
58	58	(1) (b), 77.77 (3), 77.78, 77.84 (1), 78.55 (1), 79.015, 79.02 (2) (b), 79.035 (title),
59	59	79.035 (4) (c) 2., 79.035 (4) (d) 2., 79.035 (4) (e) 2., 79.035 (4) (f) 2., 79.035 (4) (g),
60	60	79.035 (4) (h), 79.035 (4) (i), 79.035 (5), 79.035 (6), 79.035 (8), 79.05 (2) (c), 79.05
61	61	(3) (d), 119.04 (1), 174.065 (3), 256.15 (4m) (d), 256.15 (8) (b) 3., 815.18 (3) (intro.)
62	62	and 978.05 (6) (a); to repeal and recreate 62.50 (3) (title), 79.035 (5) and
63	63	79.036 (1) (intro.); to create 13.94 (1) (w), 13.94 (1) (x), 13.94 (1) (y), 13.94 (1s)
64	64	(c) 1m., 13.94 (1s) (c) 1s., 23.0917 (5t) (b), 25.17 (1) (jf), 25.491, 59.875 (2) (c),
65	65	59.875 (4), 59.90, 60.85 (5) (j), 62.623 (3), 62.625, 62.90, 66.0144, 66.0145,
66	66	66.0441, 66.0608 (title), 66.0608 (1) (fm), 66.0608 (2m), 66.1105 (5) (j), 66.1106
67	67	(4) (e), 70.015, 70.111 (28), 70.17 (3), 70.995 (5n), 71.07 (5n) (a) 9. c., 71.28 (5n)
68	68	(a) 9. c., 73.03 (77), 76.025 (5), 76.074, 77.51 (12t) (a) to (c), 77.70 (2), 77.701,
69	69	77.76 (3r), 79.036, 79.037, 79.038, 79.039, 79.0965, 101.02 (7y), 115.385 (1) (e),
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94	94	25 - 3 -2023 - 2024 Legislature
95	95	LRB-3047/1
96	96	ALL:all
97	97	SENATE BILL 301
98	98	115.385 (1g) (g), 118.124, 252.03 (2j), 256.15 (1) (ij), 256.15 (4) (a) 4., 256.15 (8)
99	99	(bm), 256.15 (8) (fm), 256.15 (10m), 256.35 (3s) (bm) 5. and 706.05 (2m) (b) 3.
100	100	of the statutes; and to affect Laws of 1937, chapter 201, section 1 (4), Laws of
101	101	1937, chapter 201, section 14A, Laws of 1937, chapter 201, section 21, Laws of
102	102	1937, chapter 396, section 1 (3) (b), Laws of 1937, chapter 396, section 1 (4) (e)
103	103	2m., Laws of 1937, chapter 396, section 15 (1) and Laws of 1937, chapter 396,
104	104	section 16A; relating to: county and municipal aid; imposing a city sales tax
105	105	and an additional county sales tax to pay the unfunded actuarial accrued
106	106	liability of city and county retirement systems; requiring newly hired city and
107	107	county employees of certain city agencies and counties to be enrolled in the
108	108	Wisconsin Retirement System; fire and police commissions of first class cities;
109	109	eliminating the personal property tax; reporting certain crimes and other
110	110	incidents that occur on school property or school transportation; advisory
111	111	referenda; local health officers; local public protection services; exceptions to
112	112	local levy limits; local regulation of certain quarry operations; emergency
113	113	services; local approval of projects and activities under the W arren
114	114	Knowles-Gaylord Nelson Stewardship 2000 Program; requiring a referendum;
115	115	and granting rule-making authority.
116	116	Analysis by the Legislative Reference Bureau
117	117	This bill modifies shared revenue programs, addresses the retirement systems
118	118	of the City of Milwaukee and Milwaukee County, eliminates the personal property
119	119	tax, and contains various other provisions described in further detail below.
120	120	SHARED REVENUE
121	121	Under current law, each county and municipality annually receives county and
122	122	municipal aid payments. With certain exceptions, each county and municipality
123	123	receives a county and municipal aid payment equal to the amount of the payment the
124	124	county or municipality received in 2012. In addition, under current law, a
125	125	municipality is eligible to receive an annual expenditure restraint payment if its
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143	143	18 - 4 -2023 - 2024 Legislature LRB-3047/1
144	144	ALL:all
145	145	SENATE BILL 301
146	146	property tax levy is greater than five mills and if the annual increase in its municipal
147	147	budget is less than the sum of factors based on inflation and the increased value of
148	148	property in the municipality as a result of new construction. Generally, the amount
149	149	appropriated for the expenditure restraint program has not changed since 2003. In
150	150	addition, current law provides state aid payments to counties and municipalities to
151	151	compensate for certain property tax exemptions and for public utilities located in the
152	152	county or municipality. Finally, current law provides state aid payments to
153	153	municipalities that provide municipal services to state facilities.
154	154	The bill creates a trust fund designated as the local government fund. In 2024,
155	155	counties and municipalities will receive a county and municipal aid payment equal
156	156	to the amount of the payment received by the county or municipality in 2012. In
157	157	subsequent years, a county or municipality will receive a county and municipal aid
158	158	payment equal to the amount credited to the county and municipal aid account of the
159	159	local government fund multiplied by the proportion of the total of county and
160	160	municipal aid payments that the county or municipality received in 2024.
161	161	Also, beginning in 2024, the bill provides supplemental aid to counties and to
162	162	cities, villages, and towns. The bill specifies separate formulas for distributing this
163	163	supplemental county and municipal aid in 2024 for each of the following groups: 1)
164	164	counties; 2) municipalities with less than 5,000 in population; 3) municipalities with
165	165	between 5,000 and 30,000 in population; and 4) municipalities with over 30,000 in
166	166	population. Under the bill, each municipality receives a supplemental county and
167	167	municipal aid payment equal to at least 10 percent of municipality's county and
168	168	municipal aid payment. In subsequent years, a county or municipality will receive
169	169	a supplemental county and municipal aid payment equal to the amount credited to
170	170	the supplemental county and municipal aid account of the local government fund
171	171	multiplied by the proportion of the total of supplemental county and municipal aid
172	172	payments that the county or municipality received in 2024. The supplemental
173	173	county and municipal aid may be used only for law enforcement, fire protection,
174	174	emergency medical services, emergency response communications, public works,
175	175	and transportation.
176	176	Under the bill, grants received from the state or from the federal government
177	177	for the purpose of providing law enforcement, fire protection, and emergency medical
178	178	services are excluded from being considered in determining eligibility for an
179	179	expenditure restraint program payment. Under current law, a municipality is
180	180	eligible to receive an expenditure restraint program payment if its property tax levy
181	181	is greater than five mills and if the annual increase in its municipal budget, subject
182	182	to certain exceptions, is less than the sum of factors based on inflation and the
183	183	increased value of property in the municipality as a result of new construction.
184	184	The bill also creates a program to provide innovation grants to counties and
185	185	municipalities that apply for such grants. The innovation grants are awarded to
186	186	counties and municipalities that submit an innovation plan to transfer certain
187	187	county or municipal services to a county, municipality, nonprofit organization, or
188	188	private entity, and to be approved, a plan must realize a projected savings of at least
189	189	10 percent of the total cost of providing the service. The bill specifies that transfers
190	190	of the following services or duties are eligible for receiving an innovation grant: - 5 -2023 - 2024 Legislature
191	191	LRB-3047/1
192	192	ALL:all
193	193	SENATE BILL 301
194	194	public safety, fire protection, emergency services, courts, jails, training,
195	195	communications, information technology, administration, public works, economic
196	196	development, tourism, public health, housing, planning, zoning, parks, and
197	197	recreation. To be awarded a grant under the bill, a county or municipality must enter
198	198	into an agreement or contract to transfer services or duties to a county, municipality,
199	199	nonprofit organization, or private entity, and the agreement or contract must 1)
200	200	specify the services or duties to be transferred; 2) transfer those services or duties
201	201	for a minimum period of time specified in the bill; 3) indicate the cost of performing
202	202	those services or duties in the year immediately preceding the transfer; and 4) specify
203	203	the cost of performing those services or duties for the entire term of the agreement
204	204	or contract. Innovation grant payments may be made beginning in the fiscal year
205	205	after the Department of Revenue promulgates rules to administer the program and
206	206	the two following fiscal years. DOR must annually submit a report to the Joint
207	207	Committee on Finance concerning all grants awarded and must audit 10 percent of
208	208	the grants awarded. Municipalities with a population of 5,000 or less may apply for
209	209	a separate innovation planning grant to use only for staffing and consultant
210	210	expenses for planning the transfer of local government services.
211	211	The bill also makes the following changes regarding payments to local
212	212	governments:
213	213	1. Requires the Department of Administration to make aid payments to taxing
214	214	jurisdictions to compensate them for the loss of property tax revenue due to the
215	215	repeal of the remaining personal property tax, discussed in further detail below.
216	216	Under current law, DOA makes payments to taxing jurisdictions for certain personal
217	217	property that is exempt from local property taxes to compensate them for the
218	218	corresponding loss of property tax revenue.
219	219	2. Eliminates grants made to local government units through the Medical
220	220	Assistance program for providing transportation for medical care.
221	221	MILWAUKEE CITY AND COUNTY RETIREMENT SYSTEMS
222	222	The bill authorizes a first class city and a county in which a first class city is
223	223	located to impose sales and use taxes, the revenue from which must be used to pay
224	224	the unfunded actuarial accrued liability of the city and county retirement systems
225	225	and to increase public safety services. The bill also requires newly hired employees
226	226	of a city, city agency, or county, if the city or county imposes the taxes, to be enrolled
227	227	in the Wisconsin Retirement System, closes the Employes' Retirement System of the
228	228	City of Milwaukee and the Milwaukee County Employes' Retirement System to new
229	229	employees, prohibits the city or county from creating a new retirement system, and
230	230	prohibits the city or county from changing the benefits of employees that remain
231	231	enrolled in the two systems. The bill also makes several changes to the statutes
232	232	governing the fire and police commission (FPC) of a first class city, presently only the
233	233	City of Milwaukee.
234	234	Sales and use tax
235	235	Under current law, a county may impose a sales and use tax at the rate of 0.5
236	236	percent of the sales price of tangible personal property, goods, and services sold or
237	237	used in the county. The tax may be imposed only for the purpose of reducing the
238	238	property tax levy. - 6 -2023 - 2024 Legislature LRB-3047/1
239	239	ALL:all
240	240	SENATE BILL 301
241	241	Under the bill, a county in which a first class city is located (currently,
242	242	Milwaukee County) may impose an additional sales and use tax at a rate not
243	243	exceeding 0.375 percent of the sales price of tangible personal property, goods, and
244	244	services sold or used in the county. Under the bill, DOR keeps 1.75 percent of the
245	245	revenue from the additional tax for administrative expenses. The bill requires that
246	246	the remaining revenue be used to pay the unfunded actuarial accrued liability of the
247	247	county's retirement system and for public safety services. Under the bill, the tax does
248	248	not take effect unless it is approved by the voters in the county at a referendum and
249	249	the county chooses to join the WRS for all its new employees.
250	250	The bill also allows a first class city to impose a sales and use tax at a rate not
251	251	exceeding 2.0 percent of the sales price of tangible personal property, goods, and
252	252	services sold or used in the city. Under the bill, DOR keeps 1.75 percent of the
253	253	revenue from the additional tax for administrative expenses. The bill requires that
254	254	the remaining revenue be used to pay the unfunded actuarial accrued liability of the
255	255	city's retirement system and for public safety services. Similar to the tax imposed
256	256	by the county, the tax imposed by the city does not take effect unless it is approved
257	257	by the voters in the city at a referendum and the city chooses to join the WRS for all
258	258	its new employees.
259	259	The bill also requires the county and city to annually submit a report to JCF
260	260	detailing how the tax revenues were spent in the previous year. In addition, the bill
261	261	requires the Legislative Audit Bureau to conduct a financial audit of the taxes
262	262	imposed by the county and city once every five years, to annually conduct a financial
263	263	audit of the retirement systems of the county and city, and to, at least every five
264	264	years, contract to audit the actuarial performance of those retirement systems.
265	265	Under the bill, if in any year the county or city does not make the required
266	266	contribution to the unfunded actuarial accrued liability of its respective retirement
267	267	system, DOR will reduce the amount of the county's or city's shared revenue payment
268	268	by the amount of the unpaid contribution and pay that amount towards the unfunded
269	269	actuarial accrued liability. Also, if in any year the county or city uses the sales tax
270	270	revenue for a purpose not authorized under the bill, DOR will reduce the shared
271	271	revenue payment to the county or city, as appropriate, by the amount of the
272	272	unauthorized expenditure.
273	273	Under the bill, the sales tax is no longer imposed after the county or city has
274	274	paid in full the unfunded actuarial accrued liability of its respective retirement
275	275	system.
276	276	Under current law, Milwaukee County and the City of Milwaukee each operate
277	277	their own retirement systems, providing retirement benefits to individuals
278	278	employed by the county or city. The bill requires that employees initially hired by
279	279	Milwaukee County or the City of Milwaukee after December 31 in the year the
280	280	county adopts an ordinance to impose a 1 percent sales and use tax and elects to join
281	281	the WRS are covered under the WRS and not the county's or city's retirement system.
282	282	Provisions applicable to city of Milwaukee and Milwaukee County
283	283	In addition, the bill provides certain requirements or limitations for a city or
284	284	county that is authorized to impose the sales tax under the bill. Among these
285	285	requirements and limitations that apply to a first class city are: - 7 -2023 - 2024 Legislature
286	286	LRB-3047/1
287	287	ALL:all
288	288	SENATE BILL 301
289	289	1. The total amount of spending for cultural or entertainment matters or
290	290	involving partnerships with nonprofit groups is limited to not more than 5 percent
291	291	of the total city budget.
292	292	2. Net new program spending or position authorizations may occur only upon
293	293	a two-thirds vote of all of the members of the common council.
294	294	3. The city may not use moneys raised by levying taxes for funding any position
295	295	for which the principal duties consist of promoting individuals on the basis of their
296	296	race, color, ancestry, national origin, or sexual orientation.
297	297	4. The city may not use moneys raised by levying taxes for developing,
298	298	operating, or maintaining a rail fixed guideway transportation system (street car).
299	299	5. The city must maintain the level of law enforcement and fire department
300	300	staffing at at least the current level.
301	301	6. The school board of the school district that is located in the first class city
302	302	must ensure that 25 school resource officers are present at schools in the school
303	303	district during school hours and that a reasonable number are present during other
304	304	school-related activities, and that, beginning in the 2025-26 school year, the school
305	305	board must consider the statistics required to be collected on violations of municipal
306	306	disorderly conduct ordinances and certain crimes, as further described below, to
307	307	allocate the school resource officers to specific schools in the school district.
308	308	7. Under current law, project costs for a tax incremental district (TID) in the
309	309	city of Milwaukee may not include direct or indirect expenses related to operating
310	310	a street car in the city of Milwaukee. The bill also excludes expenses relating to
311	311	developing or constructing a street car from inclusion as project costs in a TID in the
312	312	city of Milwaukee, with the exception of development and construction costs for a
313	313	project referred to as the Lakefront Line.
314	314	8. Current law authorizes the FPC of a first class city to prescribe general
315	315	policies and standards for the police and fire departments and to prescribe rules for
316	316	the government of the members of the departments. Also under current law, an FPC
317	317	of a first class city consists of seven or nine members selected by the mayor. The bill
318	318	requires that of those members at least one is selected from a list provided by the
319	319	employee association that represents nonsupervisory law enforcement officers and
320	320	the employee association that represents fire fighters. Individuals included in these
321	321	lists must be residents of the city, must have professional law enforcement
322	322	experience or professional fire fighting experience, respectively, and may not be
323	323	currently employed as a professional law enforcement officer or fire fighter,
324	324	respectively. The bill also transfers authority for the control and management of the
325	325	police and fire departments from the FPC to the chief of each department. Policies
326	326	established for the control and management of the departments may be modified or
327	327	suspended by a two-thirds vote of the common council.
328	328	Among the requirements and limitations that apply to a county in which a first
329	329	class city is located are:
330	330	1. The total amount of spending for cultural or entertainment matters or
331	331	involving partnerships with nonprofit groups is limited to not more than 5 percent
332	332	of the total county budget. - 8 -2023 - 2024 Legislature LRB-3047/1
333	333	ALL:all
334	334	SENATE BILL 301
335	335	2. Net new program spending or position authorizations may occur only upon
336	336	a two-thirds vote of all of the members of the county board.
337	337	ELIMINATION OF THE PERSONAL PROPERTY TAX
338	338	Under current law, beginning with the property tax assessments as of January
339	339	1, 2018, machinery, tools, and patterns, not including those items used in
340	340	manufacturing, are exempt from the personal property tax. However, beginning in
341	341	2019, the state pays each taxing jurisdiction an amount equal to the property taxes
342	342	levied on those items of personal property for the property tax assessments as of
343	343	January 1, 2017.
344	344	Under the bill, beginning with the property tax assessments as of January 1,
345	345	2024, no items of personal property will be subject to the property tax.
346	346	Under current law, generally, public utilities, including railroad companies, are
347	347	subject to a license fee imposed by the state instead of being subject to local property
348	348	taxes. This bill creates a personal property tax exemption to the license fee for
349	349	railroad companies in order to comply with the requirements of the federal Railroad
350	350	Revitalization and Regulatory Reform Act.
351	351	The bill also makes a number of technical changes related to the repeal of the
352	352	personal property tax, such as providing a process whereby manufacturing
353	353	establishments located in this state that do not own real property in this state may
354	354	continue to claim the manufacturing income tax credit.
355	355	OTHER PROVISIONS
356	356	Prohibition of certain discrimination
357	357	The bill prohibits a political subdivision, which means a county, city, village, or
358	358	town, from discriminating against or providing a preference in hiring or contracting
359	359	based on race, color, ancestry, national origin, or sexual orientation unless it is
360	360	required to receive federal aid.
361	361	Collection of certain data related to criminal or ordinance violations
362	362	occurring on school property
363	363	Beginning in the 2024-25 school year, the bill requires public high schools and
364	364	private high schools participating in a parental choice program to collect statistics
365	365	on violations of municipal disorderly conduct ordinances and certain crimes,
366	366	including homicide, sexual assault, burglary, battery, and arson, that occur on school
367	367	property or on transportation provided by the school. The high school must collect
368	368	statistics about the crime or disorderly conduct only if 1) it occurred on a weekday
369	369	between the hours of 6 a.m. and 10 p.m.; 2) it is reported to law enforcement; and 3)
370	370	a charge is filed or citation is issued. The bill further requires that the collected
371	371	statistics be reported to the Department of Public Instruction and included on the
372	372	annual school and school district accountability report. In addition, the bill clarifies
373	373	that DPI may not consider crimes statistics reported by a school or school district for
374	374	purposes of determining a school or school district's performance on the annual
375	375	school and school district accountability report.
376	376	Maintenance of effort for protective services
377	377	The bill requires political subdivisions to certify to DOR that the political
378	378	subdivision is maintaining a level of law enforcement and fire and emergency - 9 -2023 - 2024 Legislature
379	379	LRB-3047/1
380	380	ALL:all
381	381	SENATE BILL 301
382	382	medical services that is at least equivalent to that provided in the previous year.
383	383	County and municipal aid to political subdivisions that do not satisfy the
384	384	maintenance of effort requirement are reduced by 15 percent.
385	385	Advisory referenda
386	386	The bill prohibits a county or municipality from holding an advisory
387	387	referendum.
388	388	Local government spending reports
389	389	The bill requires DOR to annually produce a comparative local government
390	390	spending report from information DOR annually collects from counties,
391	391	municipalities, and public officers regarding the collection of taxes, receipts from
392	392	licenses, and the expenditure of public funds and to create and maintain a web page
393	393	on its Internet site to display the information contained in the report.
394	394	Local health officer
395	395	The bill prohibits a local health officer from issuing a mandate to close a
396	396	business in order to control an outbreak or epidemic of communicable disease for
397	397	longer than 14 days unless the governing body of the governmental unit in which the
398	398	order is intended to apply approves an extension. Under the bill, no approved
399	399	extension may be longer than 14 days.
400	400	Levy limit reduction for service transfers
401	401	Generally under current law, local levy limits are applied to the property tax
402	402	levies that are imposed by a political subdivision in December of each year. Current
403	403	law prohibits any political subdivision from increasing its levy by a percentage that
404	404	exceeds its “valuation factor," which is defined as the greater of either 0 percent or
405	405	the percentage change in the political subdivision's equalized value due to new
406	406	construction, less improvements removed.
407	407	Also under current law, if a political subdivision transfers to another
408	408	governmental unit the responsibility to provide a service that it provided in the
409	409	previous year, the levy increase limit otherwise applicable in the current year is
410	410	decreased to reflect the cost that the political subdivision would have incurred to
411	411	provide that service. Similarly, if a political subdivision increases the services that
412	412	it provides by adding the responsibility for providing a service transferred to it by
413	413	another governmental unit that provided the service in the previous year, the levy
414	414	increase limit otherwise applicable in the current year is increased to reflect the cost
415	415	of that service. The bill repeals both of these provisions.
416	416	Local regulation of nonmetallic quarries
417	417	The bill limits the ability of a political subdivision to place limits or conditions
418	418	on the operation of quarries from which nonmetallic materials that are used
419	419	primarily in the construction or repair of public transportation facilities, public
420	420	infrastructure, or private construction or transportation projects are extracted, as
421	421	follows:
422	422	1. The bill prohibits a political subdivision from requiring a quarry operator to
423	423	obtain a permit unless, prior to the establishment of quarry operations, the political
424	424	subdivision enacts an ordinance requiring a permit. The bill also prohibits a political
425	425	subdivision from, during the duration of a permit that is required in order to operate - 10 -2023 - 2024 Legislature LRB-3047/1
426	426	ALL:all
427	427	SENATE BILL 301
428	428	a quarry, adding conditions to that permit unless the permittee consents and from
429	429	requiring compliance with another political subdivision's requirements as a
430	430	condition of the permit. In addition, if the permit is a permit that is granted pursuant
431	431	to an ordinance that is not a zoning ordinance, any conditions in the permit must be
432	432	related to the purpose of the ordinance authorizing the permit and be based on
433	433	substantial evidence.
434	434	2. Under the bill, if a political subdivision enacts an ordinance, other than a
435	435	zoning ordinance, regulating the operation of a quarry that was not in effect when
436	436	quarry operations began at a quarry, the ordinance may not be applied to that quarry
437	437	or to land that is contiguous to the land on which the quarry is located that a) has
438	438	remained under common ownership, leasehold, or control with the land on which the
439	439	quarry is located since the time the ordinance was enacted; b) can be shown to have
440	440	been intended for quarry operations prior to the enactment of the ordinance; and c)
441	441	is located in the same political subdivision.
442	442	3. The bill prohibits a political subdivision from limiting the times that
443	443	activities related to extracting or processing minerals at a quarry occur if the
444	444	minerals will be used in a public works project that requires nighttime construction
445	445	or an emergency repair.
446	446	4. Under the bill, a political subdivision may not limit blasting at a quarry,
447	447	except that the political subdivision may require the operator of the quarry to do any
448	448	of the following: a) provide preblasting notice to owners of structures within the
449	449	affected area and to the political subdivision; b) cause a third party to conduct a
450	450	building survey of structures within the affected area; c) cause a third party to
451	451	conduct a survey of and test any wells within the affected area; d) maintain records
452	452	and reports; e) comply with other properly adopted local blasting regulations that are
453	453	not related to airblast, flyrock, or ground vibration; and f) comply with requirements
454	454	under current law and rules promulgated by the Department of Safety and
455	455	Professional Services related to blasting.
456	456	The bill also allows a political subdivision to petition DSPS for an order
457	457	granting the political subdivision the authority to impose additional restrictions and
458	458	requirements related to blasting on a quarry operator that are more restrictive than
459	459	requirements under current law and rules promulgated by DSPS related to blasting.
460	460	DSPS may not charge a fee for the petition, but if the petition is related to the
461	461	potential impact of blasting on a qualified historic building, DSPS may require the
462	462	quarry operator to pay the costs of an impact study related to the building.
463	463	Emergency medical responder certification requirements
464	464	The bill also affects the requirements for certification as an emergency medical
465	465	responder, formally known as a first responder. First, the bill prohibits the
466	466	Department of Health Services from requiring an applicant who is applying for
467	467	certification as an emergency medical responder to register with or take the
468	468	examination of the National Registry of Emergency Medical Technicians (NREMT).
469	469	An ambulance service provider or another emergency medical services program is
470	470	allowed to require an emergency medical responder to register with or take the
471	471	examination of the NREMT. Current rules promulgated by DHS require an
472	472	applicant for a license as an emergency medical services practitioner at any level, - 11 -2023 - 2024 Legislature
473	473	LRB-3047/1
474	474	ALL:all
475	475	SENATE BILL 301
476	476	including an emergency medical responder, to be registered with the NREMT or, in
477	477	certain circumstances, to complete the NREMT examination.
478	478	Currently, an applicant for certification as an emergency medical responder
479	479	who demonstrates to DHS that the education, training, instruction, or other
480	480	experience gained by the applicant in connection with military service is
481	481	substantially equivalent to the course required for emergency medical responder
482	482	certification is considered to have satisfied completion of that course. The bill
483	483	requires DHS to issue the certification for an applicant who has relevant education,
484	484	training, and experience gained in connection with military service. For applicants
485	485	with military service who are not affiliated with an ambulance service provider, the
486	486	determination of whether an applicant has obtained the relevant education,
487	487	training, and experience remains with DHS as under current law. For applicants
488	488	with military service intending to volunteer for or be employed by an ambulance
489	489	service provider or emergency medical services program, the determination of
490	490	whether an applicant has obtained relevant education, training, and experience is
491	491	solely within the discretion of that ambulance service provider or emergency medical
492	492	services program.
493	493	Ambulance staffing
494	494	The bill allows an ambulance that is engaged in a nonemergent interfacility
495	495	transport to be staffed with one emergency medical technician and one individual
496	496	who has a certification in cardiopulmonary resuscitation. Currently, an ambulance
497	497	may be staffed with any of the following: any two emergency medical services
498	498	practitioners, licensed registered nurses, licensed physician assistants or
499	499	physicians, or any combination of those individuals; one emergency medical services
500	500	practitioner plus one individual with an emergency medical services practitioner
501	501	training permit; or, for certain rural ambulance service providers, one emergency
502	502	medical technician and one emergency medical responder.
503	503	Under the bill, an ambulance service provider or emergency medical services
504	504	program may not prohibit an emergency medical responder or emergency medical
505	505	services practitioner who is employed by or volunteering with it from being employed
506	506	by or volunteering with another ambulance service provider or emergency medical
507	507	services program.
508	508	Rural ambulance service providers
509	509	Under current law, a rural ambulance service provider may upgrade the service
510	510	level of an ambulance to the highest level of license of any emergency services
511	511	practitioner staffing that ambulance if approved by the medical director. The bill
512	512	prohibits DHS from requiring a rural ambulance service provider to stock an
513	513	ambulance with equipment to perform all functions that the emergency medical
514	514	services practitioner with the highest level of license staffing the ambulance may
515	515	perform in order to upgrade its ambulance service level.
516	516	Joint Committee on Finance approval of stewardship projects
517	517	The bill requires the Department of Natural Resources to obtain support from
518	518	local governments before taking certain steps with respect to activities or projects
519	519	that will be funded under the Warren Knowles-Gaylord Nelson Stewardship 2000
520	520	Program. - 12 -2023 - 2024 Legislature LRB-3047/1
521	521	ALL:all
522	522	SENATE BILL 301
523	523	Current law authorizes the state to incur public debt for certain conservation
524	524	activities under the stewardship program, which is administered by DNR. The state
525	525	may incur this debt to acquire land for the state for conservation purposes and for
526	526	property development activities and may award grants or state aid to certain local
527	527	governmental units and nonprofit conservation organizations to acquire land for
528	528	these purposes.
529	529	Under current law, under certain situations, stewardship moneys may not be
530	530	obligated for a given project or activity unless DNR first notifies JCF in writing of
531	531	the proposal. If the JCF cochairpersons do not notify DNR within 14 working days
532	532	after DNR's notification that JCF has scheduled a meeting to review the proposal,
533	533	DNR may obligate the moneys. If, within 14 working days after DNR's notification,
534	534	the JCF cochairpersons notify DNR that JCF has scheduled a meeting to review the
535	535	proposal, DNR may obligate the moneys only upon JCF's approval. This process is
536	536	generally known as “passive review.”
537	537	Current law provides that each city, village, or town (municipality) and each
538	538	county may adopt a resolution supporting or opposing the proposed acquisition of
539	539	land funded under the stewardship program. Under current law, if DNR receives a
540	540	copy of such a resolution within 30 days after notifying the municipality or county,
541	541	DNR must take the resolution into consideration before approving or denying the
542	542	land acquisition. The bill expands these resolutions to apply to any stewardship
543	543	program project or activity, but limits the application to a project or activity on land
544	544	north of USH 8. The bill prohibits DNR from obligating stewardship money and from
545	545	submitting a project or activity to JCF for passive review, if required, unless every
546	546	municipality and county in which all or a portion of the land on which the project or
547	547	activity will occur is located adopts a resolution supporting the project or activity by
548	548	a simple majority vote of the governing body.
549	549	Because this bill relates to an exemption from state or local taxes, it may be
550	550	referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
551	551	as an appendix to the bill.
552	552	Because this bill relates to public employee retirement or pensions, it may be
553	553	referred to the Joint Survey Committee on Retirement Systems for a report to be
554	554	printed as an appendix to the bill.
555	555	For further information see the state and local fiscal estimate, which will be
556	556	printed as an appendix to this bill.
557	557	The people of the state of Wisconsin, represented in senate and assembly, do
558	558	enact as follows:
559	559	SECTION 1. 8.06 of the statutes is amended to read:
560	560	8.06 Special elections may be called. Towns, cities, villages, and, subject
561	561	to ss. 67.05 (6a) (a) 2. and 121.91 (3) (a), school districts, may call special elections
562	562	1
563	563	2
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565	565	LRB-3047/1
566	566	ALL:all
567	567	SECTION 1
568	568	SENATE BILL 301
569	569	for any purpose authorized by law. If an election is called for a special referendum,
570	570	the election shall be noticed under s. 8.55. A county in which a 1st class city is located
571	571	may call an election for a special referendum for the purpose of imposing the tax
572	572	under s. 77.70 (2).
573	573	SECTION 2. 13.94 (1) (w) of the statutes is created to read:
574	574	13.94 (1) (w) Once every 5 years, conduct a financial audit of expenditures of
575	575	revenues generated by the sales and use taxes imposed under ss. 77.70 (2) and
576	576	77.701.
577	577	SECTION 3. 13.94 (1) (x) of the statutes is created to read:
578	578	13.94 (1) (x) Annually, conduct a financial audit of the retirement systems of
579	579	Milwaukee County and the city of Milwaukee, to include financial statements and
580	580	an evaluation of accounting controls and accounting records maintained by the
581	581	systems for individual participants and departments. Within 30 days after
582	582	completion of such audit, the bureau shall file with the governor, the legislative
583	583	reference bureau, the department of administration, and the respective systems a
584	584	detailed report thereof, including specific instances, if any, of illegal or improper
585	585	transactions.
586	586	SECTION 4. 13.94 (1) (y) of the statutes is created to read:
587	587	13.94 (1) (y) At least once every 5 years, contract for an actuarial audit of the
588	588	retirement systems of Milwaukee County and the city of Milwaukee.
589	589	SECTION 5. 13.94 (1s) (c) 1m. of the statutes is created to read:
590	590	13.94 (1s) (c) 1m. The retirement systems of Milwaukee County and the city
591	591	of Milwaukee for the cost of the audits required to be performed of those systems
592	592	under sub. (1) (x) and (y).
593	593	SECTION 6. 13.94 (1s) (c) 1s. of the statutes is created to read:
594	594	1
595	595	2
596	596	3
597	597	4
598	598	5
599	599	6
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602	602	9
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611	611	18
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619	619	ALL:all
620	620	SECTION 6 SENATE BILL 301
621	621	13.94 (1s) (c) 1s. Milwaukee County and the city of Milwaukee for the cost of
622	622	the audits required to be performed under sub. (1) (w).
623	623	SECTION 7. 23.0917 (5t) of the statutes is renumbered 23.0917 (5t) (a) and
624	624	amended to read:
625	625	23.0917 (5t) (a) Each city, village, town, or county may adopt a nonbinding
626	626	resolution that supports or opposes the proposed acquisition of land project or
627	627	activity to be funded by moneys obligated from the appropriation under s. 20.866 (2)
628	628	(ta) if all or a portion of the land on which the project or activity will occur is located
629	629	in the city, village, town, or county. The department shall provide written
630	630	notification of the proposed acquisition project or activity to each city, village, town,
631	631	or county in which the land on which the project or activity will occur is located. A
632	632	city, village, town, or county that adopts a resolution shall provide the department
633	633	with a copy of the resolution. If the department receives the copy within 30 days after
634	634	the date that the city, village, town, or county received the notification of the proposed
635	635	acquisition, the department shall take the resolution into consideration before
636	636	approving or denying The department may not approve the obligation of moneys for
637	637	the acquisition project or activity from the appropriation under s. 20.866 (2) (ta) and
638	638	may not notify the joint committee on finance of the proposal, if required under sub.
639	639	(6m), unless every city, village, town, or county in which the land on which the project
640	640	or activity will occur is located adopts a resolution approving the project or activity
641	641	by a simple majority vote of the governing body.
642	642	SECTION 8. 23.0917 (5t) (b) of the statutes is created to read:
643	643	23.0917 (5t) (b) Paragraph (a) applies only if the project or activity to be funded
644	644	by moneys obligated from the appropriation under s. 20.866 (2) (ta) is located on land
645	645	north of USH 8.
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647	647	2
648	648	3
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650	650	5
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672	672	ALL:all
673	673	SECTION 9
674	674	SENATE BILL 301
675	675	SECTION 9. 25.17 (1) (jf) of the statutes is created to read:
676	676	25.17 (1) (jf) Local government fund (s. 25.491);
677	677	SECTION 10. 25.491 of the statutes is created to read:
678	678	25.491 Local government fund. (1) There is established a separate
679	679	nonlapsible trust fund designated as the local government fund.
680	680	(2) There is established in the local government fund a separate account that
681	681	is designated the “county and municipal aid account” to make the payments under
682	682	s. 79.036.
683	683	(3) There is established in the local government fund a separate account that
684	684	is designated the “expenditure restraint program account” to make the payments
685	685	under s. 79.05.
686	686	(4) There is established in the local government fund a separate account that
687	687	is designated “state aid, local government fund; tax exempt property” to make the
688	688	payments under s. 79.095.
689	689	(5) There is established in the local government fund a separate account that
690	690	is designated “state aid, local government fund; personal property tax exemption” to
691	691	make the payments under s. 79.096.
692	692	(6) There is established in the local government fund a separate account that
693	693	is designated “state aid, local government fund; repeal of personal property taxes”
694	694	to make the payments under s. 79.0965.
695	695	(7) There is established in the local government fund a separate account that
696	696	is designated “state aid; video service provider fee” to make the payments under s.
697	697	79.097.
698	698	1
699	699	2
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703	703	6
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718	718	21
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720	720	23 - 16 -2023 - 2024 Legislature LRB-3047/1
721	721	ALL:all
722	722	SECTION 10 SENATE BILL 301
723	723	(8) There is established in the local government fund a separate account that
724	724	is designated “municipal services” to make payments as determined under s. 70.119
725	725	(7).
726	726	(9) There is established in the local government fund a separate account that
727	727	is designated the “supplemental county and municipal aid account” to make the
728	728	payments under s. 79.037.
729	729	(10) There is established in the local government fund a separate account that
730	730	is designated the “innovation account” to make the grant payments under s. 79.038
731	731	(1).
732	732	(11) There is established in the local government fund a separate account that
733	733	is designated the “innovation planning grants account” to make the grant payments
734	734	under s. 79.038 (2).
735	735	SECTION 11. 26.03 (1m) (b) (intro.) of the statutes is amended to read:
736	736	26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
737	737	raw forest products on public lands, as defined in s. 70.13 (7), 2021 stats., to a person
738	738	harvesting raw forest products for fuel wood for his or her home consumption, to a
739	739	person harvesting for the purpose of clearing the land for agricultural use or to a
740	740	person harvesting from the person's own land, any of the following:
741	741	SECTION 12. 33.01 (9) (a) of the statutes is amended to read:
742	742	33.01 (9) (a) For the purpose of receiving notice under this chapter, a person
743	743	whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
744	744	(a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
745	745	the previous year.
746	746	SECTION 13. 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
747	747	1
748	748	2
749	749	3
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751	751	5
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753	753	7
754	754	8
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770	770	24 - 17 -2023 - 2024 Legislature
771	771	LRB-3047/1
772	772	ALL:all
773	773	SECTION 13
774	774	SENATE BILL 301
775	775	33.01 (9) (am) 1. A person whose name appears as an owner of real property
776	776	on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before
777	777	the 3rd Monday in December of the previous year.
778	778	2. The spouse of a person whose name appears as an owner of real property on
779	779	the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the
780	780	3rd Monday in December of the previous year if the spouse is referred to on that tax
781	781	roll.
782	782	SECTION 14. 33.01 (9) (ar) 1. of the statutes is amended to read:
783	783	33.01 (9) (ar) 1. The person's name appears as an owner of real property on the
784	784	tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
785	785	Monday in December of the previous year.
786	786	SECTION 15. 33.01 (9) (b) 1. of the statutes is amended to read:
787	787	33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
788	788	roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
789	789	Monday in December of the previous year; or
790	790	SECTION 16. 49.45 (51) of the statutes is repealed.
791	791	SECTION 17. 59.52 (25) of the statutes is amended to read:
792	792	59.52 (25) ADVISORY AND CONTINGENT CONTINGENT REFERENDA. The board may
793	793	conduct a countywide referendum for advisory purposes or for the purpose of
794	794	ratifying or validating a resolution adopted or ordinance enacted by the board
795	795	contingent upon approval in the referendum.
796	796	SECTION 18. 59.605 (3) (c) of the statutes is repealed.
797	797	SECTION 19. 59.875 (2) (a) of the statutes is amended to read:
798	798	59.875 (2) (a) Beginning on July 1, 2011, in any employee retirement system
799	799	of a county, except as otherwise provided in a collective bargaining agreement
800	800	1
801	801	2
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804	804	5
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826	826	SECTION 19 SENATE BILL 301
827	827	entered into under subch. IV of ch. 111 and except as provided in par. pars. (b), and
828	828	(c), employees shall pay half of all actuarially required contributions for funding
829	829	benefits under the retirement system. The employer may not pay on behalf of an
830	830	employee any of the employee's share of the actuarially required contributions.
831	831	SECTION 20. 59.875 (2) (c) of the statutes is created to read:
832	832	59.875 (2) (c) In any employee retirement system of a county that has elected
833	833	to become a participating employer under the Wisconsin Retirement System under
834	834	s. 40.21 (1), except as provided in par. (b), irrespective of the funding status of the
835	835	retirement system, the employer shall pay the remaining balance of actuarially
836	836	determined normal cost contributions each year that is not covered by the employee
837	837	contributions.
838	838	SECTION 21. 59.875 (4) of the statutes is created to read:
839	839	59.875 (4) A MORTIZATION PERIOD FOR EMPLOYER CONTRIBUTIONS.
840	840	Notwithstanding any provision of law or actuarial rule, beginning on January 1,
841	841	2024, in any retirement system established under chapter 201, laws of 1937, the
842	842	required annual employer contribution shall be calculated using a 30-year
843	843	amortization period and an annual investment return assumption that is the same
844	844	as or less than the annual investment return assumption used by the Wisconsin
845	845	Retirement System. Future unfunded actuarial accrued liability due to factors such
846	846	as market returns and standard actuarial practices may be amortized on the basis
847	847	of standard actuarial practices. The amortization period and investment return
848	848	assumptions in this subsection shall supersede any amortization period and
849	849	investment return assumption adopted by the retirement system's actuary or
850	850	retirement board.
851	851	SECTION 22. 59.90 of the statutes is created to read:
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878	878	ALL:all
879	879	SECTION 22
880	880	SENATE BILL 301
881	881	59.90 Provisions applicable to certain counties with special sales tax
882	882	authority. All of the following apply to a county in which a 1st class city is located:
883	883	(1) With regard to the budget of the county, all of the following apply:
884	884	(a) The total amount of budgeted expenditures related to cultural or
885	885	entertainment matters or involving partnerships with nonprofit groups may not be
886	886	greater than 5 percent of the total amount of budgeted expenditures for the budget
887	887	period. This paragraph does not apply to any expenditure of a county for parks,
888	888	including zoos, or for health or transit services.
889	889	(b) When each department of the county submits estimated revenues and
890	890	expenditures for the ensuing budget period, it shall also provide a proposal to reduce
891	891	the department's expenditures for the ensuing fiscal period by an amount equal to
892	892	a total of 5 percent of the department's base level for its budget for the current fiscal
893	893	period.
894	894	(2) The board may enact an ordinance or adopt a resolution that includes new
895	895	program spending only upon a two-thirds vote of all of the members of the board.
896	896	This subsection does not apply to a program that is intended to reduce expenditures
897	897	or consolidate or reorganize existing services into a different administrative
898	898	structure without increasing expenditures.
899	899	(3) The board may enact an ordinance or adopt a resolution that increases the
900	900	total number of positions in the county only upon a two-thirds vote of all of the
901	901	members of the board.
902	902	(4) The county shall prepare a report on changes to its compensation plan that
903	903	are necessary and desirable to make the county competitive in the market for
904	904	correctional workers at a sustainable level of funding.
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930	930	SECTION 22 SENATE BILL 301
931	931	(5) The county shall identify all buildings that the county has authority to sell
932	932	and that are not being used by the county and prepare a plan for the use or sale of
933	933	these buildings. The county shall submit that plan to the joint committee on finance
934	934	in the manner provided under s. 13.172 (2).
935	935	(6) (a) In this subsection, “qualified amount” means the required amount of the
936	936	retirement system's unfunded actuarial accrued liability contribution in 2022.
937	937	(b) In any year in which the county imposes a tax under s. 77.70 (2) (a), other
938	938	than the first year in which the tax is imposed, the county shall spend a total of not
939	939	less than the qualified amount on the following:
940	940	1. The Milwaukee County circuit court.
941	941	2. The Milwaukee County secure residential care center for children and youth.
942	942	3. Maintaining or increasing the compensation of Milwaukee County
943	943	correctional workers.
944	944	4. The Milwaukee County medical examiner.
945	945	SECTION 23. 60.34 (1) (a) of the statutes is amended to read:
946	946	60.34 (1) (a) Except as provided in s. 66.0608 (3m), receive and take charge of
947	947	all money belonging to the town, or which is required by law to be paid into the town
948	948	treasury, and disburse the money under s. 66.0607.
949	949	SECTION 24. 60.85 (1) (f) of the statutes is repealed.
950	950	SECTION 25. 60.85 (1) (h) 1. c. of the statutes is amended to read:
951	951	60.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
952	952	resulting from the sale or lease as lessor by the town of real or personal property
953	953	within a tax incremental district for consideration which is less than its cost to the
954	954	town.
955	955	SECTION 26. 60.85 (1) (o) of the statutes is amended to read:
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983	983	SECTION 26
984	984	SENATE BILL 301
985	985	60.85 (1) (o) “Taxable property" means all real and personal taxable property
986	986	located in a tax incremental district.
987	987	SECTION 27. 60.85 (5) (j) of the statutes is created to read:
988	988	60.85 (5) (j) Upon receiving a written application from the town clerk, in a form
989	989	prescribed by the department of revenue, the department shall recalculate the base
990	990	value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to
991	991	remove the value of the personal property. A request received under this paragraph
992	992	no later than October 31 is effective in the year following the year in which the
993	993	request is made. A request received after October 31 is effective in the 2nd year
994	994	following the year in which the request is made.
995	995	SECTION 28. 61.26 (2) of the statutes is amended to read:
996	996	61.26 (2) Except as provided in s. 66.0608 (3m), receive all moneys belonging
997	997	or accruing to the village or directed by law to be paid to the treasurer.
998	998	SECTION 29. 61.26 (3) of the statutes is amended to read:
999	999	61.26 (3) Except as provided in s. 66.0608 (3m), deposit upon receipt the funds
1000	1000	of the village in the name of the village in the public depository designated by the
1001	1001	board. Failure to comply with this subsection shall be prima facie grounds for
1002	1002	removal from office. When the money is deposited, the treasurer and bonders are not
1003	1003	liable for the losses defined by s. 34.01 (2), and the interest shall be paid into the
1004	1004	village treasury.
1005	1005	SECTION 30. 62.09 (9) (a) of the statutes is amended to read:
1006	1006	62.09 (9) (a) Except as provided in s. 66.0608 (3m), the treasurer shall collect
1007	1007	all city, school, county, and state taxes, receive all moneys belonging to the city or
1008	1008	which by law are directed to be paid to the treasurer, and pay over the money in the
1009	1009	treasurer's hands according to law.
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1036	1036	SECTION 31 SENATE BILL 301
1037	1037	SECTION 31. 62.09 (9) (e) of the statutes is amended to read:
1038	1038	62.09 (9) (e) Except as provided in s. 66.0608 (3m), the treasurer shall deposit
1039	1039	immediately upon receipt thereof the funds of the city in the name of the city in the
1040	1040	public depository designated by the council. Such deposit may be in either a demand
1041	1041	deposit or in a time deposit, maturing in not more than one year. Failure to comply
1042	1042	with the provisions hereof shall be prima facie grounds for removal from office. When
1043	1043	the money is so deposited, the treasurer and the treasurer's bonders shall not be
1044	1044	liable for such losses as are defined by s. 34.01 (2). The interest arising therefrom
1045	1045	shall be paid into the city treasury.
1046	1046	SECTION 32. 62.13 (1) of the statutes is amended to read:
1047	1047	62.13 (1) COMMISSIONERS. Except as provided in subs. (2), (2g), (2m), (2s), and
1048	1048	(8) (b) each city shall have a board of police and fire commissioners consisting of 5
1049	1049	citizens, 3 of whom shall constitute a quorum. The mayor shall annually, between
1050	1050	the last Monday of April and the first Monday of May, appoint in writing to be filed
1051	1051	with the secretary of the board, one member for a term of 5 years. No appointment
1052	1052	shall be made which will result in more than 3 members of the board belonging to
1053	1053	the same political party. The board shall keep a record of its proceedings.
1054	1054	SECTION 33. 62.13 (2) (b) of the statutes is amended to read:
1055	1055	62.13 (2) (b) A city that creates a joint police or fire department with a village
1056	1056	under sub. (1m) and s. 61.65 is not required to create a separate board of police and
1057	1057	fire commissioners under this section. The city shall create a joint board of
1058	1058	commissioners to govern the joint department, as required in s. 61.65. If the city also
1059	1059	creates one separate protective services department in addition to the joint
1060	1060	protective services department, the city shall create a separate board of
1061	1061	commissioners to govern that department. A city's joint board of commissioners is
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1089	1089	SECTION 33
1090	1090	SENATE BILL 301
1091	1091	subject to s. 61.65 (3g) (d). A city's separate board of commissioners is subject to this
1092	1092	section.
1093	1093	SECTION 34. 62.13 (2m) (title) of the statutes is renumbered 62.13 (1m) (title)
1094	1094	and amended to read:
1095	1095	62.13 (1m) (title) JOINT DEPARTMENTS, CONTRACT SERVICES.
1096	1096	SECTION 35. 62.13 (2m) (a) of the statutes is renumbered 62.13 (1m) and
1097	1097	amended to read:
1098	1098	62.13 (1m) A city may create a joint police department or a joint fire
1099	1099	department, or both, with another city, village, or town.
1100	1100	SECTION 36. 62.13 (2m) (b) of the statutes is renumbered 62.13 (2) (c) and
1101	1101	amended to read:
1102	1102	62.13 (2) (c) A city that creates a joint police department or a joint fire
1103	1103	department, or both, with another city under par. (a) sub. (1m) is not required to
1104	1104	create a separate board of police and fire commissioners under this section. The cities
1105	1105	shall create a joint board of commissioners to govern the joint department. If only
1106	1106	one joint department is created, each city shall retain its existing board of police and
1107	1107	fire commissioners to govern the separate department. The cities may jointly
1108	1108	determine the number of commissioners to be appointed to the joint board by each
1109	1109	city and the length of the commissioners' terms. A majority of the commissioners is
1110	1110	a quorum. A joint board of commissioners that is created under this paragraph to
1111	1111	govern a joint police department is subject to the provisions of subs. (3) to (7n), a joint
1112	1112	board of commissioners that is created under this paragraph to govern a joint fire
1113	1113	department is subject to the provisions of subs. (8) to (12) and a joint board of
1114	1114	commissioners that is created under this paragraph to govern a joint police and fire
1115	1115	department is subject to the provisions of subs. (2) to (12).
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1142	1142	SECTION 37 SENATE BILL 301
1143	1143	SECTION 37. 62.50 (1h) of the statutes is amended to read:
1144	1144	62.50 (1h) ORGANIZATION. In all 1st class cities, however incorporated, there
1145	1145	shall be a board of fire and police commissioners, consisting of either 7 or 9 citizens,
1146	1146	not more than 3, if the board has 7 members, or 4, if the board has 9 members, of
1147	1147	whom shall at any time belong to the same political party. At least one member of
1148	1148	the board shall be selected from a list submitted by the employee association that
1149	1149	represents nonsupervisory law enforcement officers and at least one member shall
1150	1150	be selected from a list submitted by the employee association that represents fire
1151	1151	fighters. Individuals included in a list submitted under this subsection shall be
1152	1152	residents of the 1st class city and may not be currently employed by the 1st class city.
1153	1153	Individuals included in a list submitted under this subsection by an employee
1154	1154	association that represents nonsupervisory law enforcement officers or fire fighters
1155	1155	shall have professional law enforcement experience or professional fire fighting
1156	1156	experience, respectively, and may not be currently employed as a professional law
1157	1157	enforcement officer or fire fighter, respectively. The staff and members of the board
1158	1158	shall receive the salary or other compensation for their services fixed by the common
1159	1159	council. The salary shall be fixed at the same time and in the same manner as the
1160	1160	salary of other city officials and employees. Except as otherwise provided in this
1161	1161	subsection, a majority of the members-elect, as that term is used in s. 59.001 (2m),
1162	1162	of the board shall constitute a quorum necessary for the transaction of business. A
1163	1163	3-member panel of the board may conduct, and decide by majority vote, a trial
1164	1164	described under sub. (12) or may hear and decide, by majority vote, charges filed by
1165	1165	an aggrieved person under sub. (19). It shall be the duty of the mayor of the city, on
1166	1166	or before the 2nd Monday in July, to appoint 7, or 9, members of the board,
1167	1167	designating the term of office of each, one to hold one year, 2 to hold 2 years, 2 to hold
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1195	1195	SECTION 37
1196	1196	SENATE BILL 301
1197	1197	3 years, one to hold 4 years if the board has 7 members, and 2 to hold 4 years if the
1198	1198	board has 9 members, and one to hold 5 years if the board has 7 members, and 2 to
1199	1199	hold 5 years if the board has 9 members, and until their respective successors shall
1200	1200	be appointed and qualified. Thereafter the terms of office shall be 5 years from the
1201	1201	2nd Monday in July, and until a successor is appointed and qualified. The mayor may
1202	1202	reduce the size of the board from 9 to 7 members by failing to appoint 2 successors
1203	1203	for individuals whose terms expire at the same time. Every person appointed a
1204	1204	member of the board shall be subject to confirmation by the common council and
1205	1205	every appointed member shall, before entering upon the duties of the office take and
1206	1206	subscribe the oath of office prescribed by article IV, section 28, of the constitution, and
1207	1207	file the same duly certified by the officer administering it, with the clerk of the city.
1208	1208	Not later than the first day of the 7th month beginning after a member appointed by
1209	1209	the mayor is confirmed by the common council, the member shall enroll in a training
1210	1210	class that is related to the mission of the board and, not later than the first day of the
1211	1211	13th month beginning after a member appointed by the mayor is confirmed by the
1212	1212	common council, the member shall complete the class. The training class shall be
1213	1213	conducted by the city. Appointments made prior to the time this subchapter first
1214	1214	applies to a 1st class city shall not be subject to confirmation by the common council.
1215	1215	SECTION 38. 62.50 (1m) of the statutes is amended to read:
1216	1216	62.50 (1m) POLICY REVIEW. The board shall conduct at least once each year a
1217	1217	policy review of all aspects of the operations of the police and fire departments of the
1218	1218	city and may advise the common council regarding any recommended policy changes.
1219	1219	The board may prescribe general policies and standards for the departments. The
1220	1220	board may inspect any property of the departments, including but not limited to
1221	1221	books and records, required for a review under this section.
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1248	1248	SECTION 39 SENATE BILL 301
1249	1249	SECTION 39. 62.50 (3) (title) of the statutes is repealed and recreated to read:
1250	1250	62.50 (3) (title) REGULATION OF THE DEPARTMENTS.
1251	1251	SECTION 40. 62.50 (3) (a) of the statutes is amended to read:
1252	1252	62.50 (3) (a) The board may prescribe rules for the government of the members
1253	1253	chief of each department shall establish policies relating to the control and
1254	1254	management of each department and may delegate its rule-making authority to the
1255	1255	chief of each department. The board shall prescribe a procedure for review,
1256	1256	modification and suspension of any rule which is prescribed by the chief, including,
1257	1257	but not limited to, any rule which is in effect on March 28, 1984.
1258	1258	SECTION 41. 62.50 (3) (am) of the statutes is amended to read:
1259	1259	62.50 (3) (am) The common council may suspend or modify any rule prescribed
1260	1260	by the board policy established under par. (a) only upon a two-thirds vote of all of the
1261	1261	members of the common council.
1262	1262	SECTION 42. 62.623 (1) of the statutes is amended to read:
1263	1263	62.623 (1) Beginning on July 1, 2011, in any employee retirement system of a
1264	1264	1st class city, except as otherwise provided in a collective bargaining agreement
1265	1265	entered into under subch. IV of ch. 111 and except as provided in sub. subs. (2), and
1266	1266	(3) employees shall pay all employee required contributions for funding benefits
1267	1267	under the retirement system. The employer may not pay on behalf of an employee
1268	1268	any of the employee's share of the required contributions.
1269	1269	SECTION 43. 62.623 (3) of the statutes is created to read:
1270	1270	62.623 (3) In any employee retirement system of a 1st class city that is located
1271	1271	in a county with a population of more than 750,000 and that has elected to become
1272	1272	a participating employer in the Wisconsin Retirement System under s. 40.21 (1),
1273	1273	except as otherwise provided in sub. (2), irrespective of the funding status of the
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1301	1301	SECTION 43
1302	1302	SENATE BILL 301
1303	1303	retirement system, the employer shall pay the remaining balance of actuarially
1304	1304	determined normal cost contributions each year that is not covered by the employee
1305	1305	contributions.
1306	1306	SECTION 44. 62.625 of the statutes is created to read:
1307	1307	62.625 Amortization period for employer contributions.
1308	1308	Notwithstanding any provision of law or actuarial rule, beginning on January 1,
1309	1309	2024, in any retirement system of a 1st class city, the required annual employer
1310	1310	contribution shall be calculated using a 30-year amortization period and an annual
1311	1311	investment return assumption that is the same as or less than the annual
1312	1312	investment return assumption used by the Wisconsin Retirement System. Future
1313	1313	unfunded actuarial accrued liability due to factors such as market returns and
1314	1314	standard actuarial practices may be amortized on the basis of standard actuarial
1315	1315	practices. The amortization period and investment return assumptions in this
1316	1316	section shall supersede any amortization period and investment return assumption
1317	1317	adopted by the actuary or retirement board of the retirement system of the city.
1318	1318	SECTION 45. 62.90 of the statutes is created to read:
1319	1319	62.90 Provisions applicable to certain cities with special sales tax
1320	1320	authority. All of the following apply to a 1st class city:
1321	1321	(1) With regard to the budget of the 1st class city, all of the following apply:
1322	1322	(a) The total amount of budgeted expenditures related to cultural or
1323	1323	entertainment matters or involving partnerships with nonprofit groups, other than
1324	1324	a charter school authorized by the common council of the city of Milwaukee under
1325	1325	s. 118.40, may not be greater than 5 percent of the total amount of budgeted
1326	1326	expenditures for the budget period.
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1352	1352	SECTION 45 SENATE BILL 301
1353	1353	(b) When each department of the 1st class city prepares an estimate of the
1354	1354	department's needs for the ensuing fiscal period, it shall also provide a proposal to
1355	1355	reduce the department's budget for the ensuing fiscal period by an amount equal to
1356	1356	a total of 5 percent of the department's base level for its budget for the current fiscal
1357	1357	period.
1358	1358	(2) The common council may enact an ordinance or adopt a resolution that
1359	1359	includes new program spending only upon a two-thirds vote of all of the members
1360	1360	of the common council. This subsection does not apply to a program that is intended
1361	1361	to reduce expenditures or consolidate or reorganize existing services into a different
1362	1362	administrative structure without increasing expenditures.
1363	1363	(3) The common council may enact an ordinance or adopt a resolution that
1364	1364	increases the total number of positions in the city only upon a two-thirds vote of all
1365	1365	of the members of the common council.
1366	1366	(4) The 1st class city may not use moneys raised by levying taxes for any of the
1367	1367	following:
1368	1368	(a) Developing, operating, or maintaining a rail fixed guideway transportation
1369	1369	system, as defined in s. 85.066 (1).
1370	1370	(b) Funding any position for which the principal duties consist of promoting
1371	1371	individuals or groups on the basis of their race, color, ancestry, national origin, or
1372	1372	sexual orientation.
1373	1373	(5) (a) The 1st class city shall maintain a level of law enforcement and fire
1374	1374	protective and emergency medical service that is at least equivalent to that provided
1375	1375	in the 1st class city in the previous year, as measured by the number of full-time
1376	1376	equivalent law enforcement officers, as defined in s. 165.85 (2) (c), employed by the
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1403	1403	SECTION 45
1404	1404	SENATE BILL 301
1405	1405	1st class city and the daily staffing level of the paid fire department, as defined in
1406	1406	s. 213.10 (1g).
1407	1407	(b) In any year in which moneys available under s. 77.701 (2) (c) are available
1408	1408	for expenditure under this paragraph, the 1st class city shall use the moneys to
1409	1409	increase the number of law enforcement officers, as defined in s. 165.85 (2) (c), or the
1410	1410	daily staffing level of the paid fire department. This paragraph does not apply in any
1411	1411	year after the 1st class city employs 1,725 law enforcement officers, including 175
1412	1412	detectives, and maintains a daily staffing level not fewer than 218 members of the
1413	1413	paid fire department.
1414	1414	(c) Section 66.0608 (2m) applies to the 1st class city.
1415	1415	(6) The 1st class city shall obtain an independent audit of its office of violence
1416	1416	prevention and shall submit the results of that audit to the legislature in the manner
1417	1417	provided under s. 13.172 (2).
1418	1418	(7) The 1st class city shall identify all buildings that the 1st class city has the
1419	1419	authority to sell and that are not being used by the 1st class city and prepare a plan
1420	1420	for the use or sale of these buildings. The city shall submit that plan to the joint
1421	1421	committee on finance in the manner provided under s. 13.172 (2).
1422	1422	(8) Beginning January 1, 2024, the school board of the 1st class city school
1423	1423	district that is located in the 1st class city shall ensure that not fewer than 25 school
1424	1424	resource officers are present at schools within the school district during normal
1425	1425	school hours and that school resource officers are available during before-school and
1426	1426	after-school care, extracurricular activities, and sporting events as needed.
1427	1427	Beginning in the 2025-26 school year, the school board of the 1st class city school
1428	1428	district that is located in the 1st class city shall consider the statistics it receives
1429	1429	under s. 118.124 (3) (a) when deciding at which schools to place school resource
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1456	1456	SECTION 45 SENATE BILL 301
1457	1457	officers required under this subsection. The 1st class city school district and the 1st
1458	1458	class city shall agree to an apportionment of the costs of meeting the requirements
1459	1459	of this subsection. In this subsection, “law enforcement officer" means a person who
1460	1460	is employed by the state or a political subdivision of the state for the purpose of
1461	1461	detecting and preventing crime and enforcing laws or ordinances and who is
1462	1462	authorized to make arrests for violations of the laws or ordinances that the person
1463	1463	is employed to enforce, and “school resource officer” means a law enforcement officer
1464	1464	who is deployed in community-oriented policing and assigned by the law
1465	1465	enforcement agency, as defined in s. 165.83 (1) (b), that employs him or her to work
1466	1466	in a full-time capacity in collaboration with a school district.
1467	1467	SECTION 46. 66.0144 of the statutes is created to read:
1468	1468	66.0144 Advisory referenda. No city, village, or town may conduct a
1469	1469	referendum for advisory purposes.
1470	1470	SECTION 47. 66.0145 of the statutes is created to read:
1471	1471	66.0145 No preferences in hiring or contracting. (1) In this section,
1472	1472	“political subdivision” means a county, city, village, or town.
1473	1473	(2) Unless required to secure federal aid, no political subdivision may
1474	1474	discriminate against, or grant preferential treatment on the basis of, race, color,
1475	1475	ancestry, national origin, or sexual orientation in making employment decisions
1476	1476	regarding employees of a political subdivision or contracting for public works.
1477	1477	SECTION 48. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
1478	1478	66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
1479	1479	(b), each licensing authority shall collect from each unit occupying space or lots in a
1480	1480	community in the licensing authority, except from recreational mobile homes as
1481	1481	provided under par. (cm), from manufactured and mobile homes that constitute
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1509	1509	SECTION 48
1510	1510	SENATE BILL 301
1511	1511	improvements to real property under s. 70.043 (1), from recreational vehicles as
1512	1512	defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a
1513	1513	monthly municipal permit fee computed as follows:
1514	1514	SECTION 49. 66.0435 (3) (g) of the statutes is amended to read:
1515	1515	66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall
1516	1516	be treated as a default in payment of personal property tax and is subject to all
1517	1517	procedures and penalties applicable under chs. 70 and 74.
1518	1518	SECTION 50. 66.0435 (9) of the statutes is amended to read:
1519	1519	66.0435 (9) MUNICIPALITIES; MONTHLY MUNICIPAL PERMIT FEES ON RECREATIONAL
1520	1520	MOBILE HOMES AND RECREATIONAL VEHICLES. A licensing authority may assess monthly
1521	1521	municipal permit fees at the rates under this section on recreational mobile homes
1522	1522	and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile
1523	1523	homes and recreational vehicles that are located in campgrounds licensed under s.
1524	1524	97.67, recreational mobile homes that constitute improvements to real property
1525	1525	under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are
1526	1526	located on land where the principal residence of the owner of the recreational mobile
1527	1527	home or recreational vehicle is located, regardless of whether the recreational mobile
1528	1528	home or recreational vehicle is occupied during all or part of any calendar year.
1529	1529	SECTION 51. 66.0441 of the statutes is created to read:
1530	1530	66.0441 Quarries extracting certain nonmetallic minerals. (1)
1531	1531	CONSTRUCTION. (a) Nothing in this section may be construed to affect the authority
1532	1532	of a political subdivision to regulate land use for a purpose other than quarry
1533	1533	operations.
1534	1534	(b) Subject to pars. (c) and (d), nothing in this section may be construed to
1535	1535	exempt a quarry from a regulation of general applicability placed by a political
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1562	1562	SECTION 51 SENATE BILL 301
1563	1563	subdivision that applies to other property in the political subdivision that is not a
1564	1564	quarry unless the regulation is inconsistent with this section.
1565	1565	(c) Nothing in this section may be construed to exempt a quarry from the
1566	1566	application, outside of a nonmetallic mining licensing permit, of a requirement
1567	1567	imposed by a political subdivision under ch. 349, a regulation of general applicability
1568	1568	placed by a political subdivision that regulates access to property from roads for
1569	1569	which the political subdivision is the maintaining authority, or a restriction on the
1570	1570	use of roads for which the political subdivision is the maintaining authority.
1571	1571	(d) Nothing in this section may be construed to exempt a quarry from a
1572	1572	restriction placed by a political subdivision regulating a nonconforming use under
1573	1573	s. 59.69 (10), 60.61 (5), or 62.23 (7).
1574	1574	(2) DEFINITIONS. In this section:
1575	1575	(a) “Active quarry” means a quarry that has operated during the preceding
1576	1576	12-month period.
1577	1577	(b) “Nonmetallic mining licensing ordinance” means an ordinance that is
1578	1578	enacted by a political subdivision specifically regulating the operation of a quarry
1579	1579	and that is not enacted pursuant to zoning authority.
1580	1580	(c) “Nonmetallic mining licensing permit” means a form of approval that is
1581	1581	granted by a political subdivision pursuant to a nonmetallic mining licensing
1582	1582	ordinance and that is specifically related to the operation of a quarry.
1583	1583	(d) “Permit” means a form of approval granted by a political subdivision for the
1584	1584	operation of a quarry.
1585	1585	(e) “Political subdivision” means a city, village, town, or county.
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1611	1611	SECTION 51
1612	1612	SENATE BILL 301
1613	1613	(f) “Public works project” means a federal, state, county, or municipal project
1614	1614	that involves the construction, maintenance, or repair of a public transportation
1615	1615	facility or other public infrastructure and in which nonmetallic minerals are used.
1616	1616	(g) “Quarry” means the surface area from which nonmetallic minerals,
1617	1617	including soil, clay, sand, gravel, and construction aggregate, that are used primarily
1618	1618	for a public works project or a private construction or transportation project are
1619	1619	extracted and processed.
1620	1620	(h) “Quarry operations” means the extraction and processing of minerals at a
1621	1621	quarry and all related activities, including blasting, vehicle and equipment access
1622	1622	to the quarry, and loading and hauling of material to and from the quarry.
1623	1623	(i) “Zoning permit” means a form of approval, including a conditional use
1624	1624	permit, granted by a political subdivision pursuant to a zoning ordinance for the
1625	1625	operation of a quarry.
1626	1626	(3) LIMITATIONS ON LOCAL REGULATION. (a) Permits. 1. In this paragraph,
1627	1627	“substantial evidence” means facts and information, other than merely personal
1628	1628	preference or speculation, directly pertaining to the requirements that an applicant
1629	1629	must meet to obtain a nonmetallic mining licensing permit and that a reasonable
1630	1630	person would accept in support of a conclusion.
1631	1631	2. Consistent with the requirements and limitations in this subsection, except
1632	1632	as provided in subd. 3., a political subdivision may require a quarry operator to
1633	1633	obtain a zoning permit or nonmetallic mining licensing permit to conduct quarry
1634	1634	operations.
1635	1635	3. A political subdivision may not require a quarry operator of an active quarry
1636	1636	to obtain a zoning permit or nonmetallic mining licensing permit to conduct quarry
1637	1637	operations unless prior to the establishment of quarry operations the political
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1664	1664	SECTION 51 SENATE BILL 301
1665	1665	subdivision enacts an ordinance that requires the permit. A political subdivision
1666	1666	that requires a quarry operator to obtain a nonmetallic mining licensing permit
1667	1667	under this subdivision may not impose a requirement in the nonmetallic mining
1668	1668	licensing permit pertaining to any matter regulated by an applicable zoning
1669	1669	ordinance or addressed through conditions imposed or agreed to in a previously
1670	1670	issued and effective zoning permit. Any requirement imposed in a nonmetallic
1671	1671	mining licensing permit shall be related to the purpose of the ordinance requiring the
1672	1672	nonmetallic mining licensing permit and shall be based on substantial evidence. The
1673	1673	duration of a nonmetallic mining licensing permit may not be shorter than 5 years.
1674	1674	(b) Applicability of local limit. If a political subdivision enacts a nonmetallic
1675	1675	mining licensing ordinance requirement regulating the operation of a quarry that
1676	1676	was not in effect when quarry operations began at an active quarry, the ordinance
1677	1677	requirement does not apply to that quarry or to land that is contiguous to the land
1678	1678	on which the quarry is located, if the contiguous land has remained continuously
1679	1679	under common ownership, leasehold, or control with land on which the quarry is
1680	1680	located from the time the ordinance was enacted; can be shown to have been intended
1681	1681	for quarry operations prior to the enactment of the ordinance; and is located in the
1682	1682	same political subdivision.
1683	1683	(c) Hours of operation. A political subdivision may not limit the times,
1684	1684	including days of the week, that quarry operations may occur if the materials
1685	1685	produced by the quarry will be used in a public works project that requires
1686	1686	construction work to be performed during the night or an emergency repair.
1687	1687	(d) Blasting. 1. In this paragraph, “affected area” means an area within a
1688	1688	certain radius of a blasting site that may be affected by a blasting operation, as
1689	1689	determined using a formula established by the department of safety and professional
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1717	1717	SECTION 51
1718	1718	SENATE BILL 301
1719	1719	services by rule that takes into account a scaled-distance factor and the weight of
1720	1720	explosives to be used.
1721	1721	2. Except as provided under subds. 3. and 4. and s. 101.02 (7y), a political
1722	1722	subdivision may not limit blasting at a quarry.
1723	1723	3. A political subdivision may require the operator of a quarry to do any of the
1724	1724	following:
1725	1725	a. Before beginning a blasting operation at the quarry, provide notice of the
1726	1726	blasting operation to each political subdivision in which any part of the quarry is
1727	1727	located and to owners of dwellings or other structures within the affected area.
1728	1728	b. Before beginning a blasting operation at the quarry, cause a 3rd party to
1729	1729	conduct a building survey of any dwellings or other structures within the affected
1730	1730	area.
1731	1731	c. Before beginning a blasting operation at the quarry, cause a 3rd party to
1732	1732	conduct a survey of and test any wells within the affected area.
1733	1733	d. Provide evidence of insurance to each political subdivision in which any part
1734	1734	of the quarry is located.
1735	1735	e. Provide copies of blasting logs to each political subdivision in which any part
1736	1736	of the quarry is located.
1737	1737	f. Provide maps of the affected area to each political subdivision in which any
1738	1738	part of the quarry is located.
1739	1739	g. Provide copies of any reports submitted to the department of safety and
1740	1740	professional services relating to blasting at the quarry.
1741	1741	4. A political subdivision may suspend a permit for a violation of the
1742	1742	requirements under s. 101.15 relating to blasting and rules promulgated by the
1743	1743	department of safety and professional services under s. 101.15 (2) (e) relating to
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1770	1770	SECTION 51 SENATE BILL 301
1771	1771	blasting only if the department of safety and professional services determines that
1772	1772	a violation of the requirements or rules has occurred and only for the duration of the
1773	1773	violation as determined by the department of safety and professional services.
1774	1774	5. Nothing in this section exempts a quarry operator from applicable
1775	1775	limitations on the time of day during which blasting activities may be conducted that
1776	1776	are imposed by rules promulgated by the department of safety and professional
1777	1777	services.
1778	1778	(e) Quarry permit requirements. 1. A political subdivision may not add a
1779	1779	condition to a permit during the duration of the permit unless the permit holder
1780	1780	consents.
1781	1781	2. If a political subdivision requires a quarry to comply with another political
1782	1782	subdivision's ordinance as a condition for obtaining a permit, the political
1783	1783	subdivision that grants the permit may not require the quarry operator to comply
1784	1784	with a provision of the other political subdivision's ordinance that is enacted after the
1785	1785	permit is granted and while the permit is in effect.
1786	1786	3. a. A town may not require, as a condition for granting a permit to a quarry
1787	1787	operator, that the quarry operator satisfy a condition that a county requires in order
1788	1788	to grant a permit that is imposed by a county ordinance enacted after the county
1789	1789	grants a permit to the quarry operator.
1790	1790	b. A county may not require, as a condition for granting a permit to a quarry
1791	1791	operator, that the quarry operator satisfy a condition that a town requires in order
1792	1792	to grant a permit that is imposed by a town ordinance enacted after the town grants
1793	1793	a permit to the quarry operator.
1794	1794	SECTION 52. 66.0602 (1) (am) of the statutes is amended to read:
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1821	1821	SECTION 52
1822	1822	SENATE BILL 301
1823	1823	66.0602 (1) (am) “Joint fire department" means a joint fire department
1824	1824	organized under s. 61.65 (2) (a) 3. or 62.13 (2m) (1m), or a joint fire department
1825	1825	organized by any combination of 2 or more cities, villages, or towns under s. 66.0301
1826	1826	(2).
1827	1827	SECTION 53. 66.0602 (3) (a) and (b) of the statutes are repealed.
1828	1828	SECTION 54. 66.0607 (1) of the statutes is amended to read:
1829	1829	66.0607 (1) Except as otherwise provided in subs. (2) to (5) and in s. 66.0608
1830	1830	(3m), in a county, city, village, town, or school district, all disbursements from the
1831	1831	treasury shall be made by the treasurer upon the written order of the county, city,
1832	1832	village, town, or school clerk after proper vouchers have been filed in the office of the
1833	1833	clerk. If the statutes provide for payment by the treasurer without an order of the
1834	1834	clerk, the clerk shall draw and deliver to the treasurer an order for the payment
1835	1835	before or at the time that the payment is required to be made by the treasurer. This
1836	1836	section applies to all special and general provisions of the statutes relative to the
1837	1837	disbursement of money from the county, city, village, town, or school district treasury
1838	1838	except s. 67.10 (2).
1839	1839	SECTION 55. 66.0608 (title) of the statutes is renumbered 66.0608 (3m) (title).
1840	1840	SECTION 56. 66.0608 (title) of the statutes is created to read:
1841	1841	66.0608 (title) Protective services.
1842	1842	SECTION 57. 66.0608 (1) (fm) of the statutes is created to read:
1843	1843	66.0608 (1) (fm) “Political subdivision” means a city, village, town, or county.
1844	1844	SECTION 58. 66.0608 (2) of the statutes is renumbered 66.0608 (3m) (a), and
1845	1845	66.0608 (3m) (a) (intro.) and 2., as renumbered, are amended to read:
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1869	1869	ALL:all
1870	1870	SECTION 58 SENATE BILL 301
1871	1871	66.0608 (3m) (a) General authority. (intro.) Subject to subs. (3) and (4) pars.
1872	1872	(b) and (c), the governing body of a municipality may enact an ordinance that does
1873	1873	all of the following:
1874	1874	2. Gives the municipality's fire department, emergency medical services
1875	1875	practitioner department, or emergency medical responder department, through the
1876	1876	official or employee described under par. (a) subd. 1., exclusive control over the
1877	1877	expenditure of volunteer funds of the department for which the individual serves as
1878	1878	an official or employee in an account described under par. (a) subd. 1.
1879	1879	SECTION 59. 66.0608 (2m) of the statutes is created to read:
1880	1880	66.0608 (2m) MAINTENANCE OF EFFORT. (a) 1. Beginning July 1, 2024, annually
1881	1881	not later than July 1, except as provided in par. (c), all of the following apply:
1882	1882	1. A city, village, or town with a population of greater than 20,000 shall certify
1883	1883	to the department of revenue that the city, village, or town has maintained a level
1884	1884	of law enforcement that is at least equivalent to that provided in the city, village, or
1885	1885	town in the previous year. The certification shall include a statement under par. (b)
1886	1886	1. from the person in charge of providing law enforcement service for the city, village,
1887	1887	or town, or for the city, village, or town under contract to provide this service.
1888	1888	2. A political subdivision shall certify to the department of revenue that the
1889	1889	political subdivision has maintained a level of fire protective and emergency medical
1890	1890	service that is at least equivalent to that provided in the political subdivision in the
1891	1891	previous year. The certification shall include a statement under par. (b) 2. from the
1892	1892	person in charge of providing fire protective and emergency medical services for the
1893	1893	political subdivision, or for the political subdivision under contract to provide this
1894	1894	service.
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1920	1920	ALL:all
1921	1921	SECTION 59
1922	1922	SENATE BILL 301
1923	1923	3. A certification under this paragraph is not required to certify the same items
1924	1924	under par. (b) or (c) that were certified in a prior statement.
1925	1925	(b) 1. Except as provided in par. (c) 1., a statement that certifies that any 2 of
1926	1926	the following have been maintained at a level at least equivalent to the previous year:
1927	1927	a. The political subdivision's expenditures, not including capital expenditures,
1928	1928	for law enforcement services.
1929	1929	b. The number of full-time equivalent officers employed by or assigned to the
1930	1930	political subdivision.
1931	1931	c. The number of citations for moving traffic violations under chs. 341 to 349
1932	1932	or local ordinances in conformity therewith issued within the political subdivision by
1933	1933	law enforcement agencies.
1934	1934	d. The number of arrests made and citations issued for violations other than
1935	1935	those described under subd. 1. c. within the political subdivision.
1936	1936	2. Except as provided in par. (c) 1., a statement that certifies that any 2 of the
1937	1937	following have been maintained at a level at least equivalent to the previous year:
1938	1938	a. The political subdivision's expenditures, not including capital expenditures,
1939	1939	for fire protective and emergency medical services.
1940	1940	b. The number of full-time equivalent fire fighters and emergency medical
1941	1941	services personnel employed by or assigned to the political subdivision.
1942	1942	c. The level of training of and maintenance of licensure for fire fighters and
1943	1943	emergency medical services personnel providing fire protective and emergency
1944	1944	medical services within the political subdivision.
1945	1945	d. Response times for fire protective and emergency medical services
1946	1946	throughout the political subdivision, adjusted for the location of calls for service.
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1971	1971	ALL:all
1972	1972	SECTION 59 SENATE BILL 301
1973	1973	(c) 1. If a political subdivision failed to make a certification under par. (b) 1. or
1974	1974	2. in the previous year, in making the certification under par. (b) 1. or 2., the political
1975	1975	subdivision shall certify that the political subdivision has maintained a level of law
1976	1976	enforcement or fire protective and emergency medical service that is at least
1977	1977	equivalent to that provided in the most recent year that the political subdivision
1978	1978	made a certification under par. (b) 1. or 2. or to that provided in 2023, whichever year
1979	1979	is most recent.
1980	1980	2. If a political subdivision is unable to make a certification under par. (b) 1. or
1981	1981	2. because in the previous year the political subdivision consolidated law
1982	1982	enforcement or fire protective and emergency medical services with another political
1983	1983	subdivision or entered into a contract with a private entity to provide fire protective
1984	1984	or emergency medical services, the political subdivision, in lieu of the certification
1985	1985	under par. (b) 1. or 2., may certify to the department of revenue that the political
1986	1986	subdivision has maintained a level of law enforcement or fire protection and
1987	1987	emergency medical service that is at least equivalent to that provided in the political
1988	1988	subdivision in the previous year, but cannot provide a statement under par. (b) 1. or
1989	1989	2. because of the consolidation or contract. This subdivision applies only to the year
1990	1990	following consolidation or entry into a contract.
1991	1991	3. A political subdivision that has established or joined a newly established law
1992	1992	enforcement agency or fire protection and emergency medical service agency within
1993	1993	the previous 2 years may provide a certified statement to that effect, in lieu of
1994	1994	certification under par. (b) 1. or 2.
1995	1995	4. If law enforcement services in a town are provided solely by the county sheriff
1996	1996	on a noncontractual basis, the town may provide a certified statement to that effect,
1997	1997	in lieu of certification under par. (b) 1.
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2022	2022	25 - 41 -2023 - 2024 Legislature
2023	2023	LRB-3047/1
2024	2024	ALL:all
2025	2025	SECTION 60
2026	2026	SENATE BILL 301
2027	2027	SECTION 60. 66.0608 (3) of the statutes is renumbered 66.0608 (3m) (b) and
2028	2028	amended to read:
2029	2029	66.0608 (3m) (b) Limitations, requirements. An ordinance enacted under sub.
2030	2030	(2) par. (a) may include any of the following limitations or requirements:
2031	2031	1. A limit on the type and amount of funds that may be deposited into the
2032	2032	account described under sub. (2) par. (a) 1.
2033	2033	2. A limit on the amount of withdrawals from the account described under sub.
2034	2034	(2) par. (a) 1. that may be made, and a limit on the purposes for which such
2035	2035	withdrawals may be made.
2036	2036	3. Reporting and audit requirements that relate to the account described under
2037	2037	sub. (2) par. (a) 1.
2038	2038	SECTION 61. 66.0608 (4) of the statutes is renumbered 66.0608 (3m) (c) and
2039	2039	amended to read:
2040	2040	66.0608 (3m) (c) Ownership of funds. Notwithstanding an ordinance enacted
2041	2041	under sub. (2) par. (a), volunteer funds shall remain the property of the municipality
2042	2042	until the funds are disbursed.
2043	2043	SECTION 62. 66.1105 (2) (d) of the statutes is repealed.
2044	2044	SECTION 63. 66.1105 (2) (f) 1. c. of the statutes is amended to read:
2045	2045	66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
2046	2046	resulting from the sale or lease as lessor by the city of real or personal property within
2047	2047	a tax incremental district for consideration which is less than its cost to the city.
2048	2048	SECTION 64. 66.1105 (2) (f) 2. e. of the statutes is amended to read:
2049	2049	66.1105 (2) (f) 2. e. For a tax incremental district in the city of Milwaukee, direct
2050	2050	or indirect expenses related to developing, constructing, or operating a rail fixed
2051	2051	guideway transportation system, as defined in s. 85.066 (1), in the city of Milwaukee.
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2076	2076	25 - 42 -2023 - 2024 Legislature LRB-3047/1
2077	2077	ALL:all
2078	2078	SECTION 64 SENATE BILL 301
2079	2079	This subdivision 2. e. does not apply to the development or construction of a rail fixed
2080	2080	guideway transportation system route traversing Clybourn St. and Michigan St.,
2081	2081	referred to as the “Lakefront Line.”
2082	2082	SECTION 65. 66.1105 (2) (i) 2. of the statutes is amended to read:
2083	2083	66.1105 (2) (i) 2. For purposes of any agreement between the taxing jurisdiction
2084	2084	and a developer regarding the tax incremental district entered into prior to April 5,
2085	2085	2018 the effective date of this subdivision .... [LRB inserts date], “tax increment”
2086	2086	includes the amount that a taxing jurisdiction is obligated to attribute to a tax
2087	2087	incremental district under s. 79.096 (3).
2088	2088	SECTION 66. 66.1105 (5) (j) of the statutes is created to read:
2089	2089	66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
2090	2090	form prescribed by the department of revenue, the department shall recalculate the
2091	2091	base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act)
2092	2092	to remove the value of the personal property. A request received under this
2093	2093	paragraph no later than October 31 is effective in the year following the year in which
2094	2094	the request is made. A request received after October 31 is effective in the 2nd year
2095	2095	following the year in which the request is made.
2096	2096	SECTION 67. 66.1106 (1) (k) of the statutes is amended to read:
2097	2097	66.1106 (1) (k) “Taxable property" means all real and personal taxable property
2098	2098	located in an environmental remediation tax incremental district.
2099	2099	SECTION 68. 66.1106 (4) (e) of the statutes is created to read:
2100	2100	66.1106 (4) (e) Upon receiving a written application from the clerk of a political
2101	2101	subdivision, in a form prescribed by the department of revenue, the department shall
2102	2102	recalculate the base value of a tax incremental district affected by 2023 Wisconsin
2103	2103	Act .... (this act) to remove the value of the personal property. A request received
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2128	2128	25 - 43 -2023 - 2024 Legislature
2129	2129	LRB-3047/1
2130	2130	ALL:all
2131	2131	SECTION 68
2132	2132	SENATE BILL 301
2133	2133	under this paragraph no later than October 31 is effective in the year following the
2134	2134	year in which the request is made. A request received after October 31 is effective
2135	2135	in the 2nd year following the year in which the request is made.
2136	2136	SECTION 69. 70.015 of the statutes is created to read:
2137	2137	70.015 Sunset. Beginning with the property tax assessments as of January
2138	2138	1, 2024, no tax shall be levied under this chapter on personal property.
2139	2139	SECTION 70. 70.02 of the statutes is amended to read:
2140	2140	70.02 Definition of general property. General property is all the taxable
2141	2141	real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
2142	2142	under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
2143	2143	includes manufacturing property subject to s. 70.995, but assessment of that
2144	2144	property shall be made according to s. 70.995.
2145	2145	SECTION 71. 70.04 (1r) of the statutes is amended to read:
2146	2146	70.04 (1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and
2147	2147	lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at
2148	2148	home or abroad; ferry boats, including the franchise for running the same; ice cut and
2149	2149	stored for use, sale, or shipment; beginning May 1, 1974, and manufacturing
2150	2150	machinery and equipment as defined in s. 70.11 (27), and entire property of
2151	2151	companies defined in s. 76.28 (1), located entirely within one taxation district.
2152	2152	SECTION 72. 70.043 of the statutes is repealed.
2153	2153	SECTION 73. 70.05 (5) (a) 1. of the statutes is amended to read:
2154	2154	70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
2155	2155	the total values established under ss. s. 70.32 and 70.34, but excluding
2156	2156	manufacturing property subject to assessment under s. 70.995.
2157	2157	SECTION 74. 70.10 of the statutes is amended to read:
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2182	2182	25 - 44 -2023 - 2024 Legislature LRB-3047/1
2183	2183	ALL:all
2184	2184	SECTION 74 SENATE BILL 301
2185	2185	70.10 Assessment, when made, exemption. The assessor shall assess all
2186	2186	real and personal taxable property as of the close of January 1 of each year. Except
2187	2187	in cities of the 1st class and 2nd class cities that have a board of assessors under s.
2188	2188	70.075, the assessment shall be finally completed before the first Monday in April.
2189	2189	All real property conveyed by condemnation or in any other manner to the state, any
2190	2190	county, city, village or town by gift, purchase, tax deed or power of eminent domain
2191	2191	before January 2 in such year shall not be included in the assessment. Assessment
2192	2192	of manufacturing property subject to s. 70.995 shall be made according to that
2193	2193	section.
2194	2194	SECTION 75. 70.11 (42) of the statutes is repealed.
2195	2195	SECTION 76. 70.111 (28) of the statutes is created to read:
2196	2196	70.111 (28) BUSINESS AND MANUFACTURING PERSONAL PROPERTY. (a) Beginning
2197	2197	with the property tax assessments applicable to the January 1, 2024, assessment
2198	2198	year, personal property, as defined in s. 70.04, including steam and other vessels,
2199	2199	furniture, and equipment.
2200	2200	(b) The exemption under par. (a) does not apply to the following:
2201	2201	1. Property assessed as real property under s. 70.17 (3).
2202	2202	2. Property subject to taxation under s. 76.025 (2).
2203	2203	(c) A taxing jurisdiction may include the most recent valuation of personal
2204	2204	property described under par. (a) that is located in the taxing jurisdiction for
2205	2205	purposes of complying with debt limitations applicable to the jurisdiction.
2206	2206	SECTION 77. 70.119 (3) (c) of the statutes is amended to read:
2207	2207	70.119 (3) (c) “Municipality" means cities, villages, towns, counties, and
2208	2208	metropolitan sewerage districts with general taxing authority, except that for
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2233	2233	LRB-3047/1
2234	2234	ALL:all
2235	2235	SECTION 77
2236	2236	SENATE BILL 301
2237	2237	distributions after December 31, 2023, “municipality” does not include counties and
2238	2238	metropolitan sewerage districts.
2239	2239	SECTION 78. 70.13 (1) of the statutes is amended to read:
2240	2240	70.13 (1) All For assessments made before January 1, 2024, all personal
2241	2241	property shall be assessed in the assessment district where the same is located or
2242	2242	customarily kept except as otherwise specifically provided. Personal property in
2243	2243	transit within the state on the first day of January shall be assessed in the district
2244	2244	in which the same is intended to be kept or located, and personal property having no
2245	2245	fixed location shall be assessed in the district where the owner or the person in charge
2246	2246	or possession thereof resides, except as provided in sub. (5).
2247	2247	SECTION 79. 70.13 (2) of the statutes is amended to read:
2248	2248	70.13 (2) Saw For assessments made before January 1, 2024, saw logs or timber
2249	2249	in transit, which are to be sawed or manufactured in any mill in this state, shall be
2250	2250	deemed located and shall be assessed in the district in which such mill is located.
2251	2251	Saw logs or timber shall be deemed in transit when the same are being transported
2252	2252	either by water or rail, but when such logs or timber are banked, decked, piled or
2253	2253	otherwise temporarily stored for transportation in any district, they shall be deemed
2254	2254	located, and shall be assessed in such district.
2255	2255	SECTION 80. 70.13 (3) of the statutes is amended to read:
2256	2256	70.13 (3) On For assessments made before January 1, 2024, on or before the
2257	2257	tenth day of January in each year the owner of logs or timber in transit shall furnish
2258	2258	the assessor of the district in which the mill at which the logs or timber will be sawed
2259	2259	or manufactured is located a verified statement of the amount, character and value
2260	2260	of all the logs and timber in transit on the first day of January preceding, and the
2261	2261	owner of the logs or timber shall furnish to the assessor of the district in which the
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2287	2287	ALL:all
2288	2288	SECTION 80 SENATE BILL 301
2289	2289	logs and timber were located on the first day of January preceding, a like verified
2290	2290	statement of the amount, character and value thereof. Any assessment made in
2291	2291	accordance with the owner's statement shall be valid and binding on the owner
2292	2292	notwithstanding any subsequent change as to the place where the same may be
2293	2293	sawed or manufactured. If the owner of the logs or timber shall fail or refuse to
2294	2294	furnish the statement herein provided for, or shall intentionally make a false
2295	2295	statement, that owner shall be subject to the penalties prescribed by s. 70.36.
2296	2296	SECTION 81. 70.13 (7) of the statutes is amended to read:
2297	2297	70.13 (7) Saw For assessments made before January 1, 2024, saw logs or timber
2298	2298	removed from public lands during the year next preceding the first day of January
2299	2299	or having been removed from such lands and in transit therefrom on the first day of
2300	2300	January, shall be deemed located and assessed in the assessment district wherein
2301	2301	such public lands are located and shall be assessed in no other assessment district.
2302	2302	Saw logs or timber shall be deemed in transit when the same are being transported.
2303	2303	On or before January 10 in each year the owner of such logs or timber shall furnish
2304	2304	the assessor of the assessment district wherein they are assessable a verified
2305	2305	statement of the amount, character and value of all such logs and timber. If the
2306	2306	owner of any such logs or timber shall fail or refuse to furnish such statement or shall
2307	2307	intentionally make a false statement, he or she is subject to the penalties prescribed
2308	2308	by s. 70.36. This subsection shall supersede any provision of law in conflict
2309	2309	therewith. The term “owner" as used in this subsection is deemed to mean the person
2310	2310	owning the logs or timber at the time of severing. “Public lands" as used in this
2311	2311	subsection shall mean lands owned by the United States of America, the state of
2312	2312	Wisconsin or any political subdivision of this state.
2313	2313	SECTION 82. 70.15 (2) of the statutes is amended to read:
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2339	2339	LRB-3047/1
2340	2340	ALL:all
2341	2341	SECTION 82
2342	2342	SENATE BILL 301
2343	2343	70.15 (2) The owner of any steam vessel, barge, boat or other water craft,
2344	2344	hailing from any port of this state, “and so employed regularly in interstate traffic,"
2345	2345	desiring to comply with the terms of this section, shall annually, on or before the first
2346	2346	day of January, file with the clerk of such town, village or city a verified statement,
2347	2347	in writing, containing the name, port of hail, tonnage and name of owner of such
2348	2348	steam vessel, barge, boat or other water craft, and shall thereupon pay into the said
2349	2349	treasury of such town, village or city a sum equal to one cent per net ton of the
2350	2350	registered tonnage of said vessel, and the treasurer shall thereupon issue a receipt.
2351	2351	All vessels, boats or other water craft not regularly employed in interstate traffic and
2352	2352	all private yachts or pleasure boats belonging to inhabitants of this state, whether
2353	2353	at home or abroad, shall be taxed as personal property for taxes levied before
2354	2354	January 1, 2024.
2355	2355	SECTION 83. 70.17 (1) of the statutes is amended to read:
2356	2356	70.17 (1) Real property shall be entered in the name of the owner, if known to
2357	2357	the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
2358	2358	without any name. The person holding the contract or certificate of sale of any real
2359	2359	property contracted to be sold by the state, but not conveyed, shall be deemed the
2360	2360	owner for such purpose. The undivided real estate of any deceased person may be
2361	2361	entered to the heirs of such person without designating them by name. The real
2362	2362	estate of an incorporated company shall be entered in the same manner as that of an
2363	2363	individual. Improvements on leased lands may be assessed either as real property
2364	2364	or personal property.
2365	2365	SECTION 84. 70.17 (3) of the statutes is created to read:
2366	2366	70.17 (3) Beginning with the property tax assessments as of January 1, 2024,
2367	2367	manufactured and mobile homes, not otherwise exempt from taxation under s.
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2394	2394	SECTION 84 SENATE BILL 301
2395	2395	66.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
2396	2396	improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
2397	2397	on forest croplands, and buildings, improvements, and fixtures on managed forest
2398	2398	lands shall be assessed as real property. If buildings, improvements, and fixtures,
2399	2399	but not the underlying land, are leased to a person other than the landowner or if the
2400	2400	buildings, improvements, and fixtures are owned by a person other than the
2401	2401	landowner, the assessor may create a separate tax parcel for the buildings,
2402	2402	improvements, and fixtures and assess the buildings, improvements, and fixtures as
2403	2403	real property to the owner of the buildings, improvements, and fixtures. The
2404	2404	assessor may also create a tax parcel, as provided under s. 70.27, for buildings,
2405	2405	improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
2406	2406	on forest croplands, and buildings, improvements, and fixtures on managed forest
2407	2407	lands and assess the buildings, improvements, and fixtures as real property to the
2408	2408	owner of the buildings, improvements, and fixtures. For purposes of this subsection,
2409	2409	“buildings, improvements and fixtures" does not include any property defined in s.
2410	2410	70.04.
2411	2411	SECTION 85. 70.174 of the statutes is amended to read:
2412	2412	70.174 Improvements on government-owned land. Improvements made
2413	2413	by any person on land within this state owned by the United States may shall be
2414	2414	assessed either as real or personal property to the person making the same, if
2415	2415	ascertainable, and otherwise to the occupant thereof or the person receiving benefits
2416	2416	therefrom, as provided under s. 70.17 (3).
2417	2417	SECTION 86. 70.18 (1) of the statutes is amended to read:
2418	2418	70.18 (1) Personal For assessments made before January 1, 2024, personal
2419	2419	property shall be assessed to the owner thereof, except that when it is in the charge
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2446	2446	ALL:all
2447	2447	SECTION 86
2448	2448	SENATE BILL 301
2449	2449	or possession of some person other than the owner it may be assessed to the person
2450	2450	so in charge or possession of the same. Telegraph and telephone poles, posts, railroad
2451	2451	ties, lumber, and all other manufactured forest products shall be deemed to be in the
2452	2452	charge or possession of the person in occupancy or possession of the premises upon
2453	2453	which the same shall be stored or piled, and the same shall be assessed to such
2454	2454	person, unless the owner or some other person residing in the same assessment
2455	2455	district, shall be actually and actively in charge and possession thereof, in which case
2456	2456	it shall be assessed to such resident owner or other person so in actual charge or
2457	2457	possession; but nothing contained in this subsection shall affect or change the rules
2458	2458	prescribed in s. 70.13 respecting the district in which such property shall be assessed.
2459	2459	SECTION 87. 70.18 (2) of the statutes is amended to read:
2460	2460	70.18 (2) Goods For assessments made before January 1, 2024, goods, wares
2461	2461	and merchandise in storage in a commercial storage warehouse or on a public wharf
2462	2462	shall be assessed to the owner thereof and not to the warehouse or public wharf, if
2463	2463	the operator of the warehouse or public wharf furnishes to the assessor the names
2464	2464	and addresses of the owners of all goods, wares and merchandise not exempt from
2465	2465	taxation.
2466	2466	SECTION 88. 70.19 of the statutes is amended to read:
2467	2467	70.19 Assessment, how made; liability and rights of representative. (1)
2468	2468	When For assessments made before January 1, 2024, when personal property is
2469	2469	assessed under s. 70.18 (1) to a person in charge or possession of the personal
2470	2470	property other than the owner, the assessment of that personal property shall be
2471	2471	entered upon the assessment roll separately from the assessment of that person's
2472	2472	own personal property, adding to the person's name upon the tax roll words briefly
2473	2473	indicating that the assessment is made to the person as the person in charge or
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2500	2500	SECTION 88 SENATE BILL 301
2501	2501	possession of the property. The failure to enter the assessment separately or to
2502	2502	indicate the representative capacity or other relationship of the person assessed
2503	2503	shall not affect the validity of the assessment.
2504	2504	(2) The For assessments made before January 1, 2024, the person assessed
2505	2505	under sub. (1) and s. 70.18 (1) is personally liable for the tax on the property. The
2506	2506	person assessed under sub. (1) and s. 70.18 (1) has a personal right of action against
2507	2507	the owner of the property for the amount of the taxes; has a lien for that amount upon
2508	2508	the property with the rights and remedies for the preservation and enforcement of
2509	2509	that lien as provided in ss. 779.45 and 779.48; and is entitled to retain possession of
2510	2510	the property until the owner of the property pays the tax on the property or
2511	2511	reimburses the person assessed for the tax. The lien and right of possession relate
2512	2512	back and exist from the time that the assessment is made, but may be released and
2513	2513	discharged by giving to the person assessed such undertaking or other indemnity as
2514	2514	the person accepts or by giving the person assessed a bond in the amount and with
2515	2515	the sureties as is directed and approved by the circuit court of the county in which
2516	2516	the property is assessed, upon 8 days' notice to the person assessed. The bond shall
2517	2517	be conditioned to hold the person assessed free and harmless from all costs, expense,
2518	2518	liability, or damage by reason of the assessment.
2519	2519	SECTION 89. 70.20 of the statutes is amended to read:
2520	2520	70.20 Owner's liability when personalty assessed to another; action to
2521	2521	collect. (1) When For assessments made before January 1, 2024, when personal
2522	2522	property shall be assessed to some person in charge or possession thereof, other than
2523	2523	the owner, such owner as well as the person so in charge or possession shall be liable
2524	2524	for the taxes levied pursuant to such assessment; and the liability of such owner may
2525	2525	be enforced in a personal action as for a debt. Such action may be brought in the name
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2553	2553	SECTION 89
2554	2554	SENATE BILL 301
2555	2555	of the town, city or village in which such assessment was made, if commenced before
2556	2556	the time fixed by law for the return of delinquent taxes, by direction of the treasurer
2557	2557	or tax collector of such town, city or village. If commenced after such a return, it shall
2558	2558	be brought in the name of the county or other municipality to the treasurer or other
2559	2559	officer of which such return shall be made, by direction of such treasurer or other
2560	2560	officer. Such action may be brought in any court of this state having jurisdiction of
2561	2561	the amount involved and in which jurisdiction may be obtained of the person of such
2562	2562	owner or by attachment of the property of such owner.
2563	2563	(2) The For assessments made before January 1, 2024, the remedy of
2564	2564	attachment may be allowed in such action upon filing an affidavit of the officer by
2565	2565	whose direction such action shall be brought, showing the assessment of such
2566	2566	property in the assessment district, the amount of tax levied pursuant thereto, that
2567	2567	the defendant was the owner of such property at the time as of which the assessment
2568	2568	thereof was made, and that such tax remains unpaid in whole or in part, and the
2569	2569	amount remaining unpaid. The proceedings in such actions and for enforcement of
2570	2570	the judgment obtained therein shall be the same as in ordinary actions for debt as
2571	2571	near as may be, but no property shall be exempt from attachment or execution issued
2572	2572	upon a judgment against the defendant in such action.
2573	2573	(3) The For assessments made before January 1, 2024, and taxes levied before
2574	2574	January 1, 2024, the assessment and tax rolls in which such assessment and tax
2575	2575	shall be entered shall be prima facie evidence of such assessment and tax and of the
2576	2576	justice and regularity thereof; and the same, with proof of the ownership of such
2577	2577	property by the defendant at the time as of which the assessment was made and of
2578	2578	the nonpayment of such tax, shall be sufficient to establish the liability of the
2579	2579	defendant. Such liability shall not be affected and such action shall not be defeated
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2606	2606	SECTION 89 SENATE BILL 301
2607	2607	by any omission or irregularity in the assessment or tax proceedings not affecting the
2608	2608	substantial justice and equity of the tax. The provisions of this section shall not
2609	2609	impair or affect the remedies given by other provisions of law for the collection or
2610	2610	enforcement of such tax against the person to whom the property was assessed.
2611	2611	SECTION 90. 70.21 (1) of the statutes is amended to read:
2612	2612	70.21 (1) Except For assessments made before January 1, 2024, except as
2613	2613	provided in sub. (2), the personal property of a partnership may be assessed in the
2614	2614	names of the persons composing the partnership, so far as known or in the firm name
2615	2615	or title under which the partnership business is conducted, and each partner shall
2616	2616	be liable for the taxes levied on the partnership's personal property.
2617	2617	SECTION 91. 70.21 (1m) (intro.) of the statutes is amended to read:
2618	2618	70.21 (1m) (intro.) Undistributed For assessments made before January 1,
2619	2619	2024, undistributed personal property belonging to the estate of a decedent shall be
2620	2620	assessed as follows:
2621	2621	SECTION 92. 70.21 (2) of the statutes is amended to read:
2622	2622	70.21 (2) The For assessments made before January 1, 2024, the personal
2623	2623	property of a limited liability partnership shall be assessed in the name of the
2624	2624	partnership, and each partner shall be liable for the taxes levied thereon only to the
2625	2625	extent permitted under s. 178.0306.
2626	2626	SECTION 93. 70.22 (1) of the statutes is amended to read:
2627	2627	70.22 (1) In For assessments made before January 1, 2024, in case one or more
2628	2628	of 2 or more personal representatives or trustees of the estate of a decedent who died
2629	2629	domiciled in this state are not residents of the state, the taxable personal property
2630	2630	belonging to the estate shall be assessed to the personal representatives or trustees
2631	2631	residing in this state. In case there are 2 or more personal representatives or trustees
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2659	2659	SECTION 93
2660	2660	SENATE BILL 301
2661	2661	of the same estate residing in this state, but in different taxation districts, the
2662	2662	assessment of the taxable personal property belonging to the estate shall be in the
2663	2663	names of all of the personal representatives or trustees of the estate residing in this
2664	2664	state. In case no personal representative or trustee resides in this state, the taxable
2665	2665	personal property belonging to the estate may be assessed in the name of the
2666	2666	personal representative or trustee, or in the names of all of the personal
2667	2667	representatives or trustees if there are more than one, or in the name of the estate.
2668	2668	SECTION 94. 70.22 (2) (a) of the statutes is amended to read:
2669	2669	70.22 (2) (a) The For taxes levied before January 1, 2024, the taxes imposed
2670	2670	pursuant to an assessment under sub. (1) may be enforced as a claim against the
2671	2671	estate, upon presentation of a claim for the taxes by the treasurer of the taxation
2672	2672	district to the court in which the proceedings for the probate of the estate are
2673	2673	pending. Upon due proof, the court shall allow and order the claim to be paid.
2674	2674	SECTION 95. 70.27 (1) of the statutes is amended to read:
2675	2675	70.27 (1) WHO MAY ORDER. Whenever any area of platted or unplatted land or
2676	2676	land and the buildings, improvements, and fixtures on that land is owned by 2 or
2677	2677	more persons in severalty, and when in the judgment of the governing body having
2678	2678	jurisdiction, the description of one or more of the different parcels thereof cannot be
2679	2679	made sufficiently certain and accurate for the purposes of assessment, taxation, or
2680	2680	tax title procedures without noting the correct metes and bounds of the same, or
2681	2681	when such gross errors exist in lot measurements or locations that difficulty is
2682	2682	encountered in locating new structures, public utilities, or streets, such governing
2683	2683	body may cause a plat to be made for such purposes. Such plat shall be called
2684	2684	“assessor's plat," and shall plainly define the boundary of each parcel, building,
2685	2685	improvement, and fixture, and each street, alley, lane, or roadway, or dedication to
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2712	2712	SECTION 95 SENATE BILL 301
2713	2713	public or special use, as such is evidenced by the records of the register of deeds or
2714	2714	a court of record. Such plats in cities may be ordered by the city council, in villages
2715	2715	by the village board, in towns by the town board, or the county board. A plat or part
2716	2716	of a plat included in an assessor's plat shall be deemed vacated to the extent it is
2717	2717	included in or altered by an assessor's plat. The actual and necessary costs and
2718	2718	expenses of making assessors' plats shall be paid out of the treasury of the city,
2719	2719	village, town, or county whose governing body ordered the plat, and all or any part
2720	2720	of such cost may be charged to the land, without inclusion of improvements, so
2721	2721	platted in the proportion that the last assessed valuation of each parcel bears to the
2722	2722	last assessed total valuation of all lands property included in the assessor's plat, and
2723	2723	collected as a special assessment on such land property, as provided by s. 66.0703.
2724	2724	SECTION 96. 70.27 (3) (a) of the statutes is amended to read:
2725	2725	70.27 (3) (a) Reference to any land, or land and the buildings, improvements,
2726	2726	and fixtures on that land as it the reference appears on a recorded assessor's plat is
2727	2727	deemed sufficient for purposes of assessment and taxation. Conveyance may be
2728	2728	made by reference to such plat and shall be as effective to pass title to the land so
2729	2729	described as it would be if the same premises had been described by metes and
2730	2730	bounds. Such plat or record thereof shall be received in evidence in all courts and
2731	2731	places as correctly describing the several parcels of land or land and the buildings,
2732	2732	improvements, and fixtures on that land therein designated. After an assessor's plat
2733	2733	has been made and recorded with the register of deeds as provided by this section,
2734	2734	all conveyances of lands or land and the buildings, improvements, and fixtures on
2735	2735	that land included in such assessor's plat shall be by reference to such plat. Any
2736	2736	instrument dated and acknowledged after September 1, 1955, purporting to convey,
2737	2737	mortgage, or otherwise give notice of an interest in land or land and the buildings,
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2765	2765	SECTION 96
2766	2766	SENATE BILL 301
2767	2767	improvements, and fixtures on that land that is within or part of an assessor's plat
2768	2768	shall describe the affected land by the name of the assessor's plat, lot, block, or outlot.
2769	2769	SECTION 97. 70.27 (4) of the statutes is amended to read:
2770	2770	70.27 (4) AMENDMENTS. Amendments or corrections to an assessor's plat may
2771	2771	be made at any time by the governing body by recording with the register of deeds
2772	2772	a plat of the area affected by such amendment or correction, made and authenticated
2773	2773	as provided by this section. It shall not be necessary to refer to any amendment of
2774	2774	the plat, but all assessments or instruments wherein any parcel of land is or land and
2775	2775	the buildings, improvements, and fixtures on that land are described as being in an
2776	2776	assessor's plat, shall be construed to mean the assessor's plat of lands or land and
2777	2777	the buildings, improvements, and fixtures on that land with its amendments or
2778	2778	corrections as it stood on the date of making such assessment or instrument, or such
2779	2779	plats may be identified by number. This subsection does not prohibit the division of
2780	2780	lands or land and the buildings, improvements, and fixtures on that land that are
2781	2781	included in an assessor's plat by subdivision plat, as provided in s. 236.03, or by
2782	2782	certified survey map, as provided in s. 236.34.
2783	2783	SECTION 98. 70.27 (5) of the statutes is amended to read:
2784	2784	70.27 (5) SURVEYS, RECONCILIATIONS. The surveyor making the plat shall be a
2785	2785	professional land surveyor licensed under ch. 443 and shall survey and lay out the
2786	2786	boundaries of each parcel, building, improvement, fixture, street, alley, lane,
2787	2787	roadway, or dedication to public or private use, according to the records of the register
2788	2788	of deeds, and whatever evidence that may be available to show the intent of the buyer
2789	2789	and seller, in the chronological order of their conveyance or dedication, and set
2790	2790	temporary monuments to show the results of such survey which shall be made
2791	2791	permanent upon recording of the plat as provided for in this section. The map shall
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2818	2818	SECTION 98 SENATE BILL 301
2819	2819	be at a scale of not more than 100 feet per inch, unless waived in writing by the
2820	2820	department of administration under s. 236.20 (2) (L). The owners of record of lands
2821	2821	or the land and the buildings, improvements, and fixtures on that land in the plat
2822	2822	shall be notified by certified letter mailed to their last-known addresses, in order
2823	2823	that they shall have opportunity to examine the map, view the temporary
2824	2824	monuments, and make known any disagreement with the boundaries as shown by
2825	2825	the temporary monuments. It is the duty of the professional land surveyor making
2826	2826	the plat to reconcile any discrepancies that may be revealed so that the plat as
2827	2827	certified to the governing body is in conformity with the records of the register of
2828	2828	deeds as nearly as is practicable. When boundary lines between adjacent parcels, as
2829	2829	evidenced on the ground, are mutually agreed to in writing by the owners of record,
2830	2830	those lines shall be the true boundaries for all purposes thereafter, even though they
2831	2831	may vary from the metes and bounds descriptions previously of record. Such written
2832	2832	agreements shall be recorded in the office of the register of deeds. On every assessor's
2833	2833	plat, as certified to the governing body, shall appear the document number of the
2834	2834	record and, if given on the record, the volume and page where the record is recorded
2835	2835	for the record that contains the metes and bounds description of each parcel, as
2836	2836	recorded in the office of the register of deeds, which shall be identified with the
2837	2837	number by which such parcel is designated on the plat, except that a lot that has been
2838	2838	conveyed or otherwise acquired but upon which no deed is recorded in the office of
2839	2839	register of deeds may be shown on an assessor's plat and when so shown shall contain
2840	2840	a full metes and bounds description.
2841	2841	SECTION 99. 70.27 (7) (b) of the statutes is amended to read:
2842	2842	70.27 (7) (b) A clear and concise description of the land or the land and the
2843	2843	buildings, improvements, and fixtures on that land so surveyed and mapped, by
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2868	2868	25 - 57 -2023 - 2024 Legislature
2869	2869	LRB-3047/1
2870	2870	ALL:all
2871	2871	SECTION 99
2872	2872	SENATE BILL 301
2873	2873	government lot, quarter quarter-section, township, range and county, or if located
2874	2874	in a city or village or platted area, then according to the plat; otherwise by metes and
2875	2875	bounds beginning with some corner marked and established in the United States
2876	2876	land survey.
2877	2877	SECTION 100. 70.29 of the statutes is amended to read:
2878	2878	70.29 Personalty, how entered. The For assessments made before January
2879	2879	1, 2024, the assessor shall place in one distinct and continuous part of the assessment
2880	2880	roll all the names of persons assessed for personal property, with a statement of such
2881	2881	property in each village in the assessor's assessment district, and foot up the
2882	2882	valuation thereof separately; otherwise the assessor shall arrange all names of
2883	2883	persons assessed for personal property on the roll alphabetically so far as convenient.
2884	2884	The assessor shall also place upon the assessment roll, in a separate column and
2885	2885	opposite the name of each person assessed for personal property, the number of the
2886	2886	school district in which such personal property is subject to taxation.
2887	2887	SECTION 101. 70.30 (intro.) of the statutes is amended to read:
2888	2888	70.30 Aggregate values. (intro.) Every For assessments made before
2889	2889	January 1, 2024, every assessor shall ascertain and set down in separate columns
2890	2890	prepared for that purpose on the assessment roll and opposite to the names of all
2891	2891	persons assessed for personal property the number and value of the following named
2892	2892	items of personal property assessed to such person, which shall constitute the
2893	2893	assessed valuation of the several items of property therein described, to wit:
2894	2894	SECTION 102. 70.34 of the statutes is amended to read:
2895	2895	70.34 Personalty. All For assessments made before January 1, 2024, all
2896	2896	articles of personal property shall, as far as practicable, be valued by the assessor
2897	2897	upon actual view at their true cash value; and after arriving at the total valuation
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2923	2923	ALL:all
2924	2924	SECTION 102 SENATE BILL 301
2925	2925	of all articles of personal property which the assessor shall be able to discover as
2926	2926	belonging to any person, if the assessor has reason to believe that such person has
2927	2927	other personal property or any other thing of value liable to taxation, the assessor
2928	2928	shall add to such aggregate valuation of personal property an amount which, in the
2929	2929	assessor's judgment, will render such aggregate valuation a just and equitable
2930	2930	valuation of all the personal property liable to taxation belonging to such person. In
2931	2931	carrying out the duties imposed on the assessor by this section, the assessor shall act
2932	2932	in the manner specified in the Wisconsin property assessment manual provided
2933	2933	under s. 73.03 (2a).
2934	2934	SECTION 103. 70.345 of the statutes is amended to read:
2935	2935	70.345 Legislative intent; department of revenue to supply
2936	2936	information. The For assessments made before January 1, 2024, the assessor shall
2937	2937	exercise particular care so that personal property as a class on the assessment rolls
2938	2938	bears the same relation to statutory value as real property as a class. To assist the
2939	2939	assessor in determining the true relationship between real estate and personal
2940	2940	property the department of revenue shall make available to local assessors
2941	2941	information including figures indicating the relationship between personal property
2942	2942	and real property on the last assessment rolls.
2943	2943	SECTION 104. 70.35 (1) of the statutes is amended to read:
2944	2944	70.35 (1) To For assessments made before January 1, 2024, to determine the
2945	2945	amount and value of any personal property for which any person, firm, or corporation
2946	2946	should be assessed, any assessor may examine such person or the managing agent
2947	2947	or officer of any firm or corporation under oath as to all such items of personal
2948	2948	property, the taxable value thereof as defined in s. 70.34 if the property is taxable.
2949	2949	In the alternative the assessor may require such person, firm, or corporation to
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2974	2974	25 - 59 -2023 - 2024 Legislature
2975	2975	LRB-3047/1
2976	2976	ALL:all
2977	2977	SECTION 104
2978	2978	SENATE BILL 301
2979	2979	submit a return of such personal property and of the taxable value thereof. There
2980	2980	shall be annexed to such return the declaration of such person or of the managing
2981	2981	agent or officer of such firm or corporation that the statements therein contained are
2982	2982	true.
2983	2983	SECTION 105. 70.35 (2) of the statutes is amended to read:
2984	2984	70.35 (2) The For assessments made before January 1, 2024, the return shall
2985	2985	be made and all the information therein requested given by such person on a form
2986	2986	prescribed by the assessor with the approval of the department of revenue which
2987	2987	shall provide suitable schedules for such information bearing on value as the
2988	2988	department deems necessary to enable the assessor to determine the true cash value
2989	2989	of the taxable personal property that is owned or in the possession of such person on
2990	2990	January 1 as provided in s. 70.10. The return may contain methods of deriving
2991	2991	assessable values from book values and for the conversion of book values to present
2992	2992	values, and a statement as to the accounting method used. No person shall be
2993	2993	required to take detailed physical inventory for the purpose of making the return
2994	2994	required by this section.
2995	2995	SECTION 106. 70.35 (3) of the statutes is amended to read:
2996	2996	70.35 (3) Each For assessments made before January 1, 2024, each return shall
2997	2997	be filed with the assessor on or before March 1 of the year in which the assessment
2998	2998	provided by s. 70.10 is made. The assessor, for good cause, may allow a reasonable
2999	2999	extension of time for filing the return. All returns filed under this section shall be
3000	3000	the confidential records of the assessor's office, except that the returns shall be
3001	3001	available for use before the board of review as provided in this chapter. No return
3002	3002	required under this section is controlling on the assessor in any respect in the
3003	3003	assessment of any property.
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3028	3028	25 - 60 -2023 - 2024 Legislature LRB-3047/1
3029	3029	ALL:all
3030	3030	SECTION 107 SENATE BILL 301
3031	3031	SECTION 107. 70.35 (4) of the statutes is amended to read:
3032	3032	70.35 (4) Any For assessments made before January 1, 2024, any person, firm
3033	3033	or corporation who refuses to so testify or who fails, neglects or refuses to make and
3034	3034	file the return of personal property required by this section shall be denied any right
3035	3035	of abatement by the board of review on account of the assessment of such personal
3036	3036	property unless such person, firm, or corporation shall make such return to such
3037	3037	board of review together with a statement of the reasons for the failure to make and
3038	3038	file the return in the manner and form required by this section.
3039	3039	SECTION 108. 70.35 (5) of the statutes is amended to read:
3040	3040	70.35 (5) In For assessments made before January 1, 2024, in the event that
3041	3041	the assessor or the board of review should desire further evidence they may call upon
3042	3042	other persons as witnesses to give evidence under oath as to the items and value of
3043	3043	the personal property of any such person, firm or corporation.
3044	3044	SECTION 109. 70.36 (1) of the statutes is amended to read:
3045	3045	70.36 (1) Any For assessments made before January 1, 2024, any person in this
3046	3046	state owning or holding any personal property that is subject to assessment,
3047	3047	individually or as agent, trustee, guardian, personal representative, assignee, or
3048	3048	receiver or in some other representative capacity, who intentionally makes a false
3049	3049	statement to the assessor of that person's assessment district or to the board of
3050	3050	review of the assessment district with respect to the property, or who omits any
3051	3051	property from any return required to be made under s. 70.35, with the intent of
3052	3052	avoiding the payment of the just and proportionate taxes on the property, shall forfeit
3053	3053	the sum of $10 for every $100 or major fraction of $100 so withheld from the
3054	3054	knowledge of the assessor or board of review.
3055	3055	SECTION 110. 70.36 (2) of the statutes is amended to read:
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3080	3080	25 - 61 -2023 - 2024 Legislature
3081	3081	LRB-3047/1
3082	3082	ALL:all
3083	3083	SECTION 110
3084	3084	SENATE BILL 301
3085	3085	70.36 (2) It For assessments made before January 1, 2024, it is hereby made
3086	3086	the duty of the district attorney of any county, upon complaint made to the district
3087	3087	attorney by the assessor or by a member of the board of review of the assessment
3088	3088	district in which it is alleged that property has been so withheld from the knowledge
3089	3089	of such assessor or board of review, or not included in any return required by s. 70.35,
3090	3090	to investigate the case forthwith and bring an action in the name of the state against
3091	3091	the person, firm or corporation so complained of. All forfeitures collected under the
3092	3092	provisions of this section shall be paid into the treasury of the taxation district in
3093	3093	which such property had its situs for taxation.
3094	3094	SECTION 111. 70.43 (2) of the statutes is amended to read:
3095	3095	70.43 (2) If the assessor discovers a palpable error in the assessment of a tract
3096	3096	of real estate or an item of personal property, for personal property assessments
3097	3097	made before January 1, 2024, that results in the tract or property having an
3098	3098	inaccurate assessment for the preceding year, the assessor shall correct that error
3099	3099	by adding to or subtracting from the assessment for the preceding year. The result
3100	3100	shall be the true assessed value of the property for the preceding year. The assessor
3101	3101	shall make a marginal note of the correction on that year's assessment roll.
3102	3102	SECTION 112. 70.44 (1) of the statutes is amended to read:
3103	3103	70.44 (1) Real or personal property omitted from assessment in any of the 2
3104	3104	next previous years or personal property assessments made before January 1, 2024,
3105	3105	and omitted from any of the 2 next previous years, unless previously reassessed for
3106	3106	the same year or years, shall be entered once additionally for each previous year of
3107	3107	such omission, designating each such additional entry as omitted for the year of
3108	3108	omission and affixing a just valuation to each entry for a former year as the same
3109	3109	should then have been assessed according to the assessor's best judgment, and taxes
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3134	3134	25 - 62 -2023 - 2024 Legislature LRB-3047/1
3135	3135	ALL:all
3136	3136	SECTION 112 SENATE BILL 301
3137	3137	shall be apportioned, using the net tax rate as provided in s. 70.43, and collected on
3138	3138	the tax roll for such entry. This section shall not apply to manufacturing property
3139	3139	assessed by the department of revenue under s. 70.995.
3140	3140	SECTION 113. 70.47 (7) (aa) of the statutes is amended to read:
3141	3141	70.47 (7) (aa) No person shall be allowed to appear before the board of review,
3142	3142	to testify to the board by telephone or to contest the amount of any assessment of real
3143	3143	or personal property if the person has refused a reasonable written request by
3144	3144	certified mail of the assessor to enter onto property to conduct an exterior view of the
3145	3145	real or personal property being assessed.
3146	3146	SECTION 114. 70.47 (15) of the statutes is repealed.
3147	3147	SECTION 115. 70.49 (2) of the statutes is amended to read:
3148	3148	70.49 (2) The value of all real and personal property entered into the
3149	3149	assessment roll to which such affidavit is attached by the assessor shall, in all actions
3150	3150	and proceedings involving such values, be presumptive evidence that all such
3151	3151	properties have been justly and equitably assessed in proper relationship to each
3152	3152	other.
3153	3153	SECTION 116. 70.50 of the statutes is amended to read:
3154	3154	70.50 Delivery of roll. Except in counties that have a county assessment
3155	3155	system under s. 70.99 and in cities of the 1st class and in 2nd class cities that have
3156	3156	a board of assessors under s. 70.075 the assessor shall, on or before the first Monday
3157	3157	in May, deliver the completed assessment roll and all the sworn statements and
3158	3158	valuations of personal property to the clerk of the town, city, or village, who shall file
3159	3159	and preserve them in the clerk's office. On or before the first Monday in April, a
3160	3160	county assessor under s. 70.99 shall deliver the completed assessment roll and all
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3163	3163	3
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3184	3184	24 - 63 -2023 - 2024 Legislature
3185	3185	LRB-3047/1
3186	3186	ALL:all
3187	3187	SECTION 116
3188	3188	SENATE BILL 301
3189	3189	sworn statements and valuations of personal property to the clerks of the towns,
3190	3190	cities, and villages in the county, who shall file and preserve them in the clerk's office.
3191	3191	SECTION 117. 70.52 of the statutes is amended to read:
3192	3192	70.52 Clerks to examine and correct rolls. Each city, village, and town
3193	3193	clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
3194	3194	shall correct all double assessments, imperfect descriptions, and other errors
3195	3195	apparent on the roll, and correct the value of parcels of real property not liable to
3196	3196	taxation. The clerk shall add to the roll any parcel of real property not listed on the
3197	3197	assessment roll or item of personal property omitted from the roll and immediately
3198	3198	notify the assessors of the additions and omissions. The assessors shall immediately
3199	3199	view and value the omitted property and certify the valuation to the clerk. The clerk
3200	3200	shall enter the valuation and property classification on the roll, and the valuation
3201	3201	shall be final. To enable the clerk to properly correct defective descriptions, the clerk
3202	3202	may request aid, when necessary, from the county surveyor, whose fees for the
3203	3203	services rendered shall be paid by the city, village, or town.
3204	3204	SECTION 118. 70.53 (1) (a) of the statutes is repealed.
3205	3205	SECTION 119. 70.65 (2) (a) 2. of the statutes is amended to read:
3206	3206	70.65 (2) (a) 2. Identify For assessments made before January 1, 2024, identify
3207	3207	the name and address of the owners of all taxable personal property within the
3208	3208	taxation district and the assessed value of each owner's taxable personal property.
3209	3209	SECTION 120. 70.65 (2) (b) (intro.) of the statutes is amended to read:
3210	3210	70.65 (2) (b) (intro.) With respect to each description of real property and each
3211	3211	owner of taxable personal property and the personal property assessments made
3212	3212	before January 1, 2024:
3213	3213	SECTION 121. 70.68 (1) of the statutes is amended to read:
3214	3214	1
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3238	3238	25 - 64 -2023 - 2024 Legislature LRB-3047/1
3239	3239	ALL:all
3240	3240	SECTION 121 SENATE BILL 301
3241	3241	70.68 (1) COLLECTION IN CERTAIN CITIES. In For taxes levied before January 1,
3242	3242	2024, in cities authorized to act under s. 74.87, the chief of police shall collect all state,
3243	3243	county, city, school, and other taxes due on personal property as shall then remain
3244	3244	unpaid, and the chief of police shall possess all the powers given by law to town
3245	3245	treasurers for the collection of such taxes, and be subject to the liabilities and entitled
3246	3246	to the same fees as town treasurers in such cases, but such fees shall be turned over
3247	3247	to the city treasurer and become a part of the general fund.
3248	3248	SECTION 122. 70.73 (1) (b) of the statutes is amended to read:
3249	3249	70.73 (1) (b) If a town, village, or city clerk or treasurer discovers that personal
3250	3250	property has been assessed to the wrong person for assessments made before
3251	3251	January 1, 2024, or 2 or more parcels of land belonging to different persons have been
3252	3252	erroneously assessed together on the tax roll, the clerk or treasurer shall notify the
3253	3253	assessor and all parties interested, if the parties are residents of the county, by notice
3254	3254	in writing to appear at the clerk's office at some time, not less than 5 days thereafter,
3255	3255	to correct the assessment roll.
3256	3256	SECTION 123. 70.73 (1) (c) of the statutes is amended to read:
3257	3257	70.73 (1) (c) At the time and place designated in the notice given under par. (b),
3258	3258	the assessment roll shall be corrected by entering the correct names of the persons
3259	3259	liable to assessment, both as to real and personal property, describing each parcel of
3260	3260	land and giving the proper valuation to each parcel separately owned. The total
3261	3261	valuation given to the separate tracts of real estate shall be equal to the valuation
3262	3262	given to the same property when the several parcels were assessed together.
3263	3263	SECTION 124. 70.73 (1) (d) of the statutes is amended to read:
3264	3264	70.73 (1) (d) The valuation of parcels of land or correction of names of persons
3265	3265	whose personal property is assessed under this subsection may be made at any time
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3290	3290	25 - 65 -2023 - 2024 Legislature
3291	3291	LRB-3047/1
3292	3292	ALL:all
3293	3293	SECTION 124
3294	3294	SENATE BILL 301
3295	3295	before the tax roll is returned to the county treasurer for the year in which the tax
3296	3296	is levied. The valuation or correction of names, when made under this subsection,
3297	3297	shall be held just and correct and be final and conclusive.
3298	3298	SECTION 125. 70.84 of the statutes is amended to read:
3299	3299	70.84 Inequalities may be corrected in subsequent year. If any such
3300	3300	reassessment cannot be completed in time to take the place of the original
3301	3301	assessment made in such district for said year, the clerk of the district shall levy and
3302	3302	apportion the taxes for that year upon the basis of the original assessment roll, and
3303	3303	when the reassessment is completed the inequalities in the taxes levied under the
3304	3304	original assessment shall be remedied and compensated in the levy and
3305	3305	apportionment of taxes in such district next following the completion of said
3306	3306	reassessment in the following manner: Each tract of real estate, and, as to personal
3307	3307	property assessments made before January 1, 2024, each taxpayer, whose tax shall
3308	3308	be determined by such reassessment to have been relatively too high, shall be
3309	3309	credited a sum equal to the amount of taxes charged on the original assessment in
3310	3310	excess of the amount which would have been charged had such reassessment been
3311	3311	made in time; and each tract of real estate, and, as to personal property assessments
3312	3312	made before January 1, 2024, each taxpayer, whose tax shall be determined by such
3313	3313	reassessment to have been relatively too low, shall be charged, in addition to all other
3314	3314	taxes, a sum equal to the difference between the amount of taxes charged upon such
3315	3315	unequal original assessment and the amount which would have been charged had
3316	3316	such reassessment been made in time. The department of revenue, or its authorized
3317	3317	agent, shall at any time have access to all assessment and tax rolls herein referred
3318	3318	to for the purpose of assisting the local clerk and in order that the results of the
3319	3319	reassessment may be carried into effect.
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3346	3346	SECTION 126 SENATE BILL 301
3347	3347	SECTION 126. 70.855 (1) (intro.) of the statutes is amended to read:
3348	3348	70.855 (1) APPLICABILITY. (intro.) The department of revenue shall assess real
3349	3349	and personal property assessed as commercial property under s. 70.32 (2) (a) 2. if all
3350	3350	of the following apply:
3351	3351	SECTION 127. 70.855 (1) (a) of the statutes is amended to read:
3352	3352	70.855 (1) (a) The property owner and the governing body of the municipality
3353	3353	where the property is located submit a written request to the department on or before
3354	3354	March 1 of the year of the assessment to have the department assess the property
3355	3355	owner's real and personal commercial property located in the municipality.
3356	3356	SECTION 128. 70.855 (1) (b) of the statutes is amended to read:
3357	3357	70.855 (1) (b) The written request submitted under par. (a) specifies the items
3358	3358	of personal property and parcels of real property for the department's assessment.
3359	3359	SECTION 129. 70.995 (1) (a) of the statutes is amended to read:
3360	3360	70.995 (1) (a) In this section “manufacturing property" includes all lands,
3361	3361	buildings, structures and other real property, as defined in s. 70.03, in this state, used
3362	3362	in manufacturing, assembling, processing, fabricating, making, or milling tangible
3363	3363	personal property for profit. Manufacturing property also includes warehouses,
3364	3364	storage facilities, and office structures in this state when the predominant use of the
3365	3365	warehouses, storage facilities, or offices is in support of the manufacturing property,
3366	3366	and all personal property owned or used by any person engaged in this state in any
3367	3367	of the activities mentioned, and used in the activity, including raw materials,
3368	3368	supplies, machinery, equipment, work in process and finished inventory when
3369	3369	located at the site of the activity. Establishments engaged in assembling component
3370	3370	parts of manufactured products are considered manufacturing establishments if the
3371	3371	new product is neither a structure nor other fixed improvement. Materials processed
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3396	3396	25 - 67 -2023 - 2024 Legislature
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3398	3398	ALL:all
3399	3399	SECTION 129
3400	3400	SENATE BILL 301
3401	3401	by a manufacturing establishment include products of agriculture, forestry, fishing,
3402	3402	mining, and quarrying. For the purposes of this section, establishments which
3403	3403	engage in mining metalliferous minerals are considered manufacturing
3404	3404	establishments.
3405	3405	SECTION 130. 70.995 (4) of the statutes is amended to read:
3406	3406	70.995 (4) Whenever real property or tangible personal property is used for
3407	3407	one, or some combination, of the processes mentioned in sub. (3) and also for other
3408	3408	purposes, the department of revenue, if satisfied that there is substantial use in one
3409	3409	or some combination of such processes, may assess the property under this section.
3410	3410	For all purposes of this section the department of revenue shall have sole discretion
3411	3411	for the determination of what is substantial use and what description of real property
3412	3412	or what unit of tangible personal property shall constitute “the property" to be
3413	3413	included for assessment purposes, and, in connection herewith, the department may
3414	3414	include in a real property unit, real property owned by different persons. Vacant
3415	3415	property designed for use in manufacturing, assembling, processing, fabricating,
3416	3416	making, or milling tangible property for profit may be assessed under this section or
3417	3417	under s. 70.32 (1), and the period of vacancy may not be the sole ground for making
3418	3418	that determination. In those specific instances where a portion of a description of
3419	3419	real property includes manufacturing property rented or leased and operated by a
3420	3420	separate person which does not satisfy the substantial use qualification for the entire
3421	3421	property, the local assessor shall assess the entire real property description and all
3422	3422	personal property not exempt under s. 70.11 (27). The applicable portions of the
3423	3423	standard manufacturing property report form under sub. (12) as they relate to
3424	3424	manufacturing machinery and equipment shall be submitted by such person.
3425	3425	SECTION 131. 70.995 (5) of the statutes is amended to read:
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3452	3452	SECTION 131 SENATE BILL 301
3453	3453	70.995 (5) The department of revenue shall assess all property of
3454	3454	manufacturing establishments included under subs. (1) and (2), except property not
3455	3455	contiguous with or located within 1,000 feet of the parcel on which the production
3456	3456	process, as defined in s. 70.11 (27) (a) 5., occurs, as of the close of January 1 of each
3457	3457	year, if on or before March 1 of that year the department has classified the property
3458	3458	as manufacturing or the owner of the property has requested, in writing, that the
3459	3459	department make such a classification and the department later does so. A change
3460	3460	in ownership, location, or name of the manufacturing establishment does not
3461	3461	necessitate a new request. In assessing lands from which metalliferous minerals are
3462	3462	being extracted and valued for purposes of the tax under s. 70.375, the value of the
3463	3463	metalliferous mineral content of such lands shall be excluded.
3464	3464	SECTION 132. 70.995 (5n) of the statutes is created to read:
3465	3465	70.995 (5n) (a) If the department of revenue determines that an establishment
3466	3466	is engaged in manufacturing, as described in subs. (1), (2), and (3), the department
3467	3467	may classify the establishment as manufacturing. The establishment shall submit
3468	3468	a written request on or before July 1 of the year for which classification is desired,
3469	3469	as provided under s. 71.07 (5n) (a) 9. c. or 71.28 (5n) (a) 9. c. Any establishment
3470	3470	classified as manufacturing prior to January 1, 2024, is presumed to be engaged in
3471	3471	manufacturing, as described in subs. (1), (2), and (3), and need not submit a request
3472	3472	as provided in this paragraph.
3473	3473	(b) The department may at any time investigate or audit requests submitted
3474	3474	under par. (a) and may revoke a classification. A revocation under this paragraph
3475	3475	may not apply retroactively, but shall take effect on the first day of the
3476	3476	establishment's taxable year following the year in which the department issues a
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3502	3502	ALL:all
3503	3503	SECTION 132
3504	3504	SENATE BILL 301
3505	3505	revocation. An establishment that submits a request under par. (a) shall notify the
3506	3506	department within 60 days of any termination of manufacturing activity.
3507	3507	(c) On or before December 31 of the year in which a request is timely submitted
3508	3508	under par. (a), the department shall issue a notice of determination responding to the
3509	3509	timely request. The department may, in its sole discretion, issue a notice of
3510	3510	determination by December 31 for requests received after July 1 of the year in which
3511	3511	classification is desired. The notice shall be in writing and shall be sent by 1st class
3512	3512	mail or electronic mail. In addition, the notice shall specify that objections to the
3513	3513	decision shall be filed with the state board of assessors no later than 60 days after
3514	3514	the date of the notice, that a fee of $200 shall be paid when the objection is filed, and
3515	3515	that the objection is not filed until the fee is paid.
3516	3516	(d) For purposes of this subsection, an objection is considered timely filed if
3517	3517	received by the state board of assessors no later than 60 days after the date of the
3518	3518	notice or sent to the state board of assessors by U.S. postal service certified mail in
3519	3519	a properly addressed envelope, with postage paid, that is postmarked before
3520	3520	midnight of the last day for filing. Neither the board nor the tax appeals commission
3521	3521	may waive the requirement that objections be in writing.
3522	3522	(e) The state board of assessors shall investigate any objection timely filed
3523	3523	under par. (d) if the fee specified under par. (c) is paid. The board shall notify the
3524	3524	person objecting or the person's agent of its determination by 1st class mail or
3525	3525	electronic mail.
3526	3526	(f) If a determination of the state board of assessors under par. (e) results in an
3527	3527	establishment not being classified as manufacturing, the person having been
3528	3528	notified of the determination shall be deemed to have accepted the determination
3529	3529	unless the person files a petition for review with the clerk of the tax appeals
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3556	3556	SECTION 132 SENATE BILL 301
3557	3557	commission, as provided under s. 73.01 (5) and the rules of practice of the tax appeals
3558	3558	commission.
3559	3559	SECTION 133. 70.995 (7) (b) of the statutes is amended to read:
3560	3560	70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
3561	3561	workload permits and if in the department's judgment it is desirable, the department
3562	3562	of revenue shall complete a field investigation or on-site appraisal at full value under
3563	3563	ss. s. 70.32 (1) and 70.34 of all manufacturing real property in this state.
3564	3564	SECTION 134. 70.995 (8) (b) 1. of the statutes is amended to read:
3565	3565	70.995 (8) (b) 1. The department of revenue shall annually notify each
3566	3566	manufacturer assessed under this section and the municipality in which the
3567	3567	manufacturing property is located of the full value of all real and personal property
3568	3568	owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
3569	3569	class mail or electronic mail. In addition, the notice shall specify that objections to
3570	3570	valuation, amount, or taxability must be filed with the state board of assessors no
3571	3571	later than 60 days after the date of the notice of assessment, that objections to a
3572	3572	change from assessment under this section to assessment under s. 70.32 (1) must be
3573	3573	filed no later than 60 days after the date of the notice, that the fee under par. (c) 1.
3574	3574	or (d) must be paid and that the objection is not filed until the fee is paid. For
3575	3575	purposes of this subdivision, an objection is considered timely filed if received by the
3576	3576	state board of assessors no later than 60 days after the date of the notice or sent to
3577	3577	the state board of assessors by certified mail in a properly addressed envelope, with
3578	3578	postage paid, that is postmarked before midnight of the last day for filing. A
3579	3579	statement shall be attached to the assessment roll indicating that the notices
3580	3580	required by this section have been mailed and failure to receive the notice does not
3581	3581	affect the validity of the assessments, the resulting tax on real or personal property,
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3606	3606	25 - 71 -2023 - 2024 Legislature
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3608	3608	ALL:all
3609	3609	SECTION 134
3610	3610	SENATE BILL 301
3611	3611	the procedures of the tax appeals commission or of the state board of assessors, or
3612	3612	the enforcement of delinquent taxes by statutory means.
3613	3613	SECTION 135. 70.995 (12) (a) of the statutes is amended to read:
3614	3614	70.995 (12) (a) The department of revenue shall prescribe a standard
3615	3615	manufacturing property report form that shall be submitted annually for each real
3616	3616	estate parcel and each personal property account on or before March 1 by all
3617	3617	manufacturers whose property is assessed under this section. The report form shall
3618	3618	contain all information considered necessary by the department and shall include,
3619	3619	without limitation, income and operating statements, fixed asset schedules, and a
3620	3620	report of new construction or demolition. Failure to submit the report shall result
3621	3621	in denial of any right of redetermination by the state board of assessors or the tax
3622	3622	appeals commission. If any property is omitted or understated in the manufacturing
3623	3623	real estate assessment roll in any of the next 5 previous years, or in a manufacturing
3624	3624	personal property assessment roll made before January 1, 2024, the assessor shall
3625	3625	enter the value of the omitted or understated property once for each previous year
3626	3626	of the omission or understatement. The assessor shall affix a just valuation to each
3627	3627	entry for a former year as it should have been assessed according to the assessor's
3628	3628	best judgment. Taxes shall be apportioned and collected on the tax roll for each entry,
3629	3629	on the basis of the net tax rate for the year of the omission, taking into account credits
3630	3630	under s. 79.10. In the case of omitted property, interest shall be added at the rate of
3631	3631	0.0267 percent per day for the period of time between the date when the form is
3632	3632	required to be submitted and the date when the assessor affixes the just valuation.
3633	3633	In the case of underpayments determined after an objection under sub. (8) (d),
3634	3634	interest shall be added at the average annual discount interest rate determined by
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3660	3660	SECTION 135 SENATE BILL 301
3661	3661	the last auction of 6-month U.S. treasury bills before the objection per day for the
3662	3662	period of time between the date when the tax was due and the date when it is paid.
3663	3663	SECTION 136. 71.07 (5n) (a) 5. a. of the statutes is amended to read:
3664	3664	71.07 (5n) (a) 5. a. “Manufacturing property factor" means a fraction, the
3665	3665	numerator of which is the average value of the claimant's real and personal property
3666	3666	assessed under s. 70.995 land and depreciable property, owned or rented and used
3667	3667	in this state by the claimant during the taxable year to manufacture qualified
3668	3668	production property, and the denominator of which is the average value of all the
3669	3669	claimant's real and personal land and depreciable property owned or rented during
3670	3670	the taxable year and used by the claimant to manufacture qualified production
3671	3671	property.
3672	3672	SECTION 137. 71.07 (5n) (a) 5. d. of the statutes is repealed.
3673	3673	SECTION 138. 71.07 (5n) (a) 9. (intro.) of the statutes is amended to read:
3674	3674	71.07 (5n) (a) 9. (intro.) “Qualified production property" means either any of
3675	3675	the following:
3676	3676	SECTION 139. 71.07 (5n) (a) 9. a. of the statutes is amended to read:
3677	3677	71.07 (5n) (a) 9. a. Tangible personal property manufactured in whole or in part
3678	3678	by the claimant on property that is located in this state and assessed as
3679	3679	manufacturing property under s. 70.995. Tangible personal property manufactured
3680	3680	in this state may only be qualified production property if it is manufactured on
3681	3681	property approved to be classified as manufacturing real property for purposes of s.
3682	3682	70.995, even if it is not eligible to be listed on the department's manufacturing roll
3683	3683	until January 1 of the following year.
3684	3684	SECTION 140. 71.07 (5n) (a) 9. c. of the statutes is created to read:
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3711	3711	SECTION 140
3712	3712	SENATE BILL 301
3713	3713	71.07 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part
3714	3714	by the claimant at an establishment that is located in this state and classified as
3715	3715	manufacturing under s. 70.995 (5n). A person wishing to classify the person's
3716	3716	establishment as manufacturing under this subd. 9. c. shall file an application in the
3717	3717	form and manner prescribed by the department no later than July 1 of the taxable
3718	3718	year for which the person wishes to claim the credit under this subsection, pursuant
3719	3719	to s. 70.995 (5n). The department shall make a determination and provide written
3720	3720	notice by December 31 of the year in which the application is filed. A determination
3721	3721	on the classification under this subd. 9. c. may be appealed as provided under s.
3722	3722	70.995 (5n).
3723	3723	SECTION 141. 71.07 (5n) (d) 2. of the statutes is amended to read:
3724	3724	71.07 (5n) (d) 2. For purposes of determining a claimant's eligible qualified
3725	3725	production activities income under this subsection, the claimant shall multiply the
3726	3726	claimant's qualified production activities income from property manufactured by the
3727	3727	claimant by the manufacturing property factor and qualified production activities
3728	3728	income from property produced, grown, or extracted by the claimant by the
3729	3729	agriculture property factor. This subdivision does not apply if the claimant's entire
3730	3730	qualified production activities income results from the sale of tangible personal
3731	3731	property that was manufactured, produced, grown, or extracted wholly in this state
3732	3732	by the claimant.
3733	3733	SECTION 142. 71.07 (6e) (a) 5. of the statutes is amended to read:
3734	3734	71.07 (6e) (a) 5. “Property taxes" means real and personal property taxes,
3735	3735	exclusive of special assessments, delinquent interest, and charges for service, paid
3736	3736	by a claimant, and the claimant's spouse if filing a joint return, on the eligible
3737	3737	veteran's or unremarried surviving spouse's principal dwelling in this state during
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3764	3764	SECTION 142 SENATE BILL 301
3765	3765	the taxable year for which credit under this subsection is claimed, less any property
3766	3766	taxes paid which are properly includable as a trade or business expense under
3767	3767	section 162 of the Internal Revenue Code. If the principal dwelling on which the
3768	3768	taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants
3769	3769	in common or is owned by spouses as marital property, “property taxes" is that part
3770	3770	of property taxes paid that reflects the ownership percentage of the claimant, except
3771	3771	that this limitation does not apply to spouses who file a joint return. If the principal
3772	3772	dwelling is sold during the taxable year, the “property taxes" for the seller and buyer
3773	3773	shall be the amount of the tax prorated to each in the closing agreement pertaining
3774	3774	to the sale or, if not so provided for in the closing agreement, the tax shall be prorated
3775	3775	between the seller and buyer in proportion to months of their respective ownership.
3776	3776	“Property taxes" includes monthly municipal permit fees in respect to a principal
3777	3777	dwelling collected under s. 66.0435 (3) (c).
3778	3778	SECTION 143. 71.07 (9) (a) 3. of the statutes is amended to read:
3779	3779	71.07 (9) (a) 3. “Property taxes" means real and personal property taxes,
3780	3780	exclusive of special assessments, delinquent interest and charges for service, paid by
3781	3781	a claimant on the claimant's principal dwelling during the taxable year for which
3782	3782	credit under this subsection is claimed, less any property taxes paid which are
3783	3783	properly includable as a trade or business expense under section 162 of the Internal
3784	3784	Revenue Code. If the principal dwelling on which the taxes were paid is owned by
3785	3785	2 or more persons or entities as joint tenants or tenants in common or is owned by
3786	3786	spouses as marital property, “property taxes" is that part of property taxes paid that
3787	3787	reflects the ownership percentage of the claimant. If the principal dwelling is sold
3788	3788	during the taxable year the “property taxes" for the seller and buyer shall be the
3789	3789	amount of the tax prorated to each in the closing agreement pertaining to the sale
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3815	3815	LRB-3047/1
3816	3816	ALL:all
3817	3817	SECTION 143
3818	3818	SENATE BILL 301
3819	3819	or, if not so provided for in the closing agreement, the tax shall be prorated between
3820	3820	the seller and buyer in proportion to months of their respective ownership. “Property
3821	3821	taxes" includes monthly municipal permit fees in respect to a principal dwelling
3822	3822	collected under s. 66.0435 (3) (c).
3823	3823	SECTION 144. 71.17 (2) of the statutes is amended to read:
3824	3824	71.17 (2) LIEN ON TRUST ESTATE; INCOME TAXES LEVIED AGAINST BENEFICIARY. All
3825	3825	income taxes levied against the income of beneficiaries shall be a lien on that portion
3826	3826	of the trust estate or interest therein from which the income taxed is derived, and
3827	3827	such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
3828	3828	same become delinquent. Every person who, as a fiduciary under the provisions of
3829	3829	this subchapter, pays an income tax shall have all the rights and remedies of
3830	3830	reimbursement for any taxes assessed against him or her or paid by him or her in
3831	3831	such capacity, as provided in s. 70.19 (1), 2021 stats., and s. 70.19 (2), 2021 stats.
3832	3832	SECTION 145. 71.28 (5n) (a) 5. a. of the statutes is amended to read:
3833	3833	71.28 (5n) (a) 5. a. “Manufacturing property factor" means a fraction, the
3834	3834	numerator of which is the average value of the claimant's real and personal property
3835	3835	assessed under s. 70.995 land and depreciable property, owned or rented and used
3836	3836	in this state by the claimant during the taxable year to manufacture qualified
3837	3837	production property, and the denominator of which is the average value of all the
3838	3838	claimant's real and personal land and depreciable property owned or rented during
3839	3839	the taxable year and used by the claimant to manufacture qualified production
3840	3840	property.
3841	3841	SECTION 146. 71.28 (5n) (a) 5. d. of the statutes is repealed.
3842	3842	SECTION 147. 71.28 (5n) (a) 9. (intro.) of the statutes is amended to read:
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3867	3867	ALL:all
3868	3868	SECTION 147 SENATE BILL 301
3869	3869	71.28 (5n) (a) 9. (intro.) “Qualified production property" means either any of
3870	3870	the following:
3871	3871	SECTION 148. 71.28 (5n) (a) 9. a. of the statutes is amended to read:
3872	3872	71.28 (5n) (a) 9. a. Tangible personal property manufactured in whole or in part
3873	3873	by the claimant on property that is located in this state and assessed as
3874	3874	manufacturing property under s. 70.995. Tangible personal property manufactured
3875	3875	in this state may only be qualified production property if it is manufactured on
3876	3876	property approved to be classified as manufacturing real property for purposes of s.
3877	3877	70.995, even if it is not eligible to be listed on the department's manufacturing roll
3878	3878	until January 1 of the following year.
3879	3879	SECTION 149. 71.28 (5n) (a) 9. c. of the statutes is created to read:
3880	3880	71.28 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part
3881	3881	by the claimant with an establishment that is located in this state and classified as
3882	3882	manufacturing under s. 70.995 (5n). A person wishing to classify the person's
3883	3883	establishment as manufacturing under this subd. 9. c. shall file an application in the
3884	3884	form and manner prescribed by the department no later than July 1 of the taxable
3885	3885	year for which the person wishes to claim the credit under this subsection, pursuant
3886	3886	to s. 70.995 (5n). The department shall make a determination and provide written
3887	3887	notice by December 31 of the year in which the application is filed. A determination
3888	3888	on the classification under this subd. 9. c. may be appealed as provided under s.
3889	3889	70.995 (5n).
3890	3890	SECTION 150. 71.28 (5n) (d) 2. of the statutes is amended to read:
3891	3891	71.28 (5n) (d) 2. Except as provided in subd. 3., for purposes of determining a
3892	3892	claimant's eligible qualified production activities income under this subsection, the
3893	3893	claimant shall multiply the claimant's qualified production activities income from
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3919	3919	LRB-3047/1
3920	3920	ALL:all
3921	3921	SECTION 150
3922	3922	SENATE BILL 301
3923	3923	property manufactured by the claimant by the manufacturing property factor and
3924	3924	qualified production activities income from property produced, grown, or extracted
3925	3925	by the claimant by the agriculture property factor. This subdivision does not apply
3926	3926	if the claimant's entire qualified production activities income results from the sale
3927	3927	of tangible personal property that was manufactured, produced, grown, or extracted
3928	3928	wholly in this state by the claimant.
3929	3929	SECTION 151. 71.52 (7) of the statutes is amended to read:
3930	3930	71.52 (7) “Property taxes accrued" means real or personal property taxes or
3931	3931	monthly municipal permit fees under s. 66.0435 (3) (c), exclusive of special
3932	3932	assessments, delinquent interest and charges for service, levied on a homestead
3933	3933	owned by the claimant or a member of the claimant's household. “Real or personal
3934	3934	property taxes" means those levied under ch. 70, less the tax credit, if any, afforded
3935	3935	in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons
3936	3936	or entities as joint tenants or tenants in common or is owned as marital property or
3937	3937	survivorship marital property and one or more such persons, entities or owners is not
3938	3938	a member of the claimant's household, property taxes accrued is that part of property
3939	3939	taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10,
3940	3940	that reflects the ownership percentage of the claimant and the claimant's household,
3941	3941	except that if a homestead is owned by 2 or more natural persons or if 2 or more
3942	3942	natural persons have an interest in a homestead, one or more of whom is not a
3943	3943	member of the claimant's household, and the claimant has a present interest, as that
3944	3944	term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
3945	3945	that transferred the homestead or interest in the homestead to the claimant to pay
3946	3946	the entire amount of property taxes levied on the homestead, property taxes accrued
3947	3947	is property taxes accrued levied on such homestead, reduced by the tax credit under
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3974	3974	SECTION 151 SENATE BILL 301
3975	3975	s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
3976	3976	no effect in computing property taxes accrued for a person whose homestead is not
3977	3977	the same as the homestead of that person's spouse. For purposes of this subsection,
3978	3978	property taxes are “levied" when the tax roll is delivered to the local treasurer for
3979	3979	collection. If a homestead is sold or purchased during the calendar year of the levy,
3980	3980	the property taxes accrued for the seller and the buyer are the amount of the tax levy
3981	3981	prorated to each in proportion to the periods of time each both owned and occupied
3982	3982	the homestead during the year to which the claim relates. The seller may use the
3983	3983	closing agreement pertaining to the sale of the homestead, the property tax bill for
3984	3984	the year before the year to which the claim relates or the property tax bill for the year
3985	3985	to which the claim relates as the basis for computing property taxes accrued, but
3986	3986	those taxes are allowable only for the portion of the year during which the seller
3987	3987	owned and occupied the sold homestead. If a household owns and occupies 2 or more
3988	3988	homesteads in the same calendar year, property taxes accrued is the sum of the
3989	3989	prorated property taxes accrued attributable to the household for each of such
3990	3990	homesteads. If the household owns and occupies the homestead for part of the
3991	3991	calendar year and rents a homestead for part of the calendar year, it may include both
3992	3992	the proration of taxes on the homestead owned and rent constituting property taxes
3993	3993	accrued with respect to the months the homestead is rented in computing the amount
3994	3994	of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
3995	3995	or multidwelling building, property taxes accrued are the percentage of the property
3996	3996	taxes accrued on that part of the multipurpose or multidwelling building occupied
3997	3997	by the household as a principal residence plus that same percentage of the property
3998	3998	taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
3999	3999	necessary for use of the multipurpose or multidwelling building as a principal
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4026	4026	ALL:all
4027	4027	SECTION 151
4028	4028	SENATE BILL 301
4029	4029	residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
4030	4030	of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
4031	4031	of the land contiguous to the claimant's principal residence and include the property
4032	4032	taxes accrued on all improvements to real property located on such land, except as
4033	4033	the limitations of s. 71.54 (2) (b) apply.
4034	4034	SECTION 152. 73.01 (5) (a) of the statutes is amended to read:
4035	4035	73.01 (5) (a) Any person who is aggrieved by a determination of the state board
4036	4036	of assessors under s. 70.995 (5n) or (8) or who has filed a petition for redetermination
4037	4037	with the department of revenue and who is aggrieved by the redetermination of the
4038	4038	department of revenue may, within 60 days of the determination of the state board
4039	4039	of assessors or of the department of revenue or, in all other cases, within 60 days after
4040	4040	the redetermination but not thereafter, file with the clerk of the commission a
4041	4041	petition for review of the action of the department of revenue and the number of
4042	4042	copies of the petition required by rule adopted by the commission. Any person who
4043	4043	is aggrieved by a determination of the department of transportation under s. 341.405
4044	4044	or 341.45 may, within 30 days after the determination of the department of
4045	4045	transportation, file with the clerk of the commission a petition for review of the action
4046	4046	of the department of transportation and the number of copies of the petition required
4047	4047	by rule adopted by the commission. If a municipality appeals, its appeal shall set
4048	4048	forth that the appeal has been authorized by an order or resolution of its governing
4049	4049	body and the appeal shall be verified by a member of that governing body as
4050	4050	pleadings in courts of record are verified. The clerk of the commission shall transmit
4051	4051	one copy to the department of revenue, or to the department of transportation, and
4052	4052	to each party. In the case of appeals from manufacturing property assessments, the
4053	4053	person assessed shall be a party to a proceeding initiated by a municipality. At the
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4079	4079	ALL:all
4080	4080	SECTION 152 SENATE BILL 301
4081	4081	time of filing the petition, the petitioner shall pay to the commission a $25 filing fee.
4082	4082	The commission shall deposit the fee in the general fund. Within 30 days after such
4083	4083	transmission the department of revenue, except for petitions objecting to
4084	4084	manufacturing property assessments, or the department of transportation, shall file
4085	4085	with the clerk of the commission an original and the number of copies of an answer
4086	4086	to the petition required by rule adopted by the commission and shall serve one copy
4087	4087	on the petitioner or the petitioner's attorney or agent. Within 30 days after service
4088	4088	of the answer, the petitioner may file and serve a reply in the same manner as the
4089	4089	petition is filed. Any person entitled to be heard by the commission under s. 76.38
4090	4090	(12) (a), 1993 stats., or s. 76.39 (4) (c) or 76.48 may file a petition with the commission
4091	4091	within the time and in the manner provided for the filing of petitions in income or
4092	4092	franchise tax cases. Such papers may be served as a circuit court summons is served
4093	4093	or by certified mail. For the purposes of this subsection, a petition for review is
4094	4094	considered timely filed if mailed by certified mail in a properly addressed envelope,
4095	4095	with postage duly prepaid, which envelope is postmarked before midnight of the last
4096	4096	day for filing.
4097	4097	SECTION 153. 73.03 (77) of the statutes is created to read:
4098	4098	73.03 (77) To annually produce a comparative local government spending
4099	4099	report from information received under s. 73.10 and to create and maintain a web
4100	4100	page on its Internet site to display the information contained in the report.
4101	4101	SECTION 154. 76.02 (1) of the statutes is amended to read:
4102	4102	76.02 (1) “Air carrier company" means any person engaged in the business of
4103	4103	transportation in aircraft of persons or property for hire on regularly scheduled
4104	4104	flights, except an air carrier company whose property is exempt from taxation under
4105	4105	s. 70.11 (42) (b) 76.074 (2). In this subsection, “aircraft" means a completely equipped
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4131	4131	LRB-3047/1
4132	4132	ALL:all
4133	4133	SECTION 154
4134	4134	SENATE BILL 301
4135	4135	operating unit, including spare flight equipment, used as a means of conveyance in
4136	4136	air commerce.
4137	4137	SECTION 155. 76.025 (5) of the statutes is created to read:
4138	4138	76.025 (5) Nothing in this chapter or ch. 70 shall be construed as providing an
4139	4139	exemption for personal property for entities regulated under this chapter, except for
4140	4140	the exemptions under ss. 70.11 (21), (39), and (39m), 70.112 (4) (b) and (5), and
4141	4141	76.074, and for such motor vehicles as are exempt under s. 70.112 (5).
4142	4142	SECTION 156. 76.03 (1) of the statutes is amended to read:
4143	4143	76.03 (1) The property, both real and personal, including all rights, franchises
4144	4144	and privileges used in and necessary to the prosecution of the business of any
4145	4145	company enumerated in s. 76.02 shall be deemed personal property for the purposes
4146	4146	of taxation, and shall be valued and assessed together as a unit.
4147	4147	SECTION 157. 76.07 (2) of the statutes is amended to read:
4148	4148	76.07 (2) RELATION TO STATE VALUATION; DESCRIPTION. The value of the property
4149	4149	of each of said companies company for assessment shall be made on the same basis
4150	4150	and for the same period of time, as near as may be, as the value of the general
4151	4151	property of the state is ascertained and determined. The department shall prepare
4152	4152	an assessment roll and place thereon after the name of each of said companies
4153	4153	company assessed, the following general description of the property of such company,
4154	4154	to wit which the department shall deem and hold to include the entire property and
4155	4155	franchises of the company specified and all title and interest therein: “Real estate,
4156	4156	right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment,
4157	4157	franchises, and all other real estate and personal property of said the company," in
4158	4158	the case of railroads, and “Real estate, right-of-way, poles, wires, conduits, cables,
4159	4159	devices, appliances, instruments, franchises, and all other real and personal
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4186	4186	SECTION 157 SENATE BILL 301
4187	4187	property of said the company," in the case of conservation and regulation companies,
4188	4188	and “Real estate, appurtenances, rolling stock, equipment, franchises, and all other
4189	4189	real estate and personal property of said the company," in the case of air carrier
4190	4190	companies, and “Land and land rights, structures, improvements, mains, pumping
4191	4191	and regulation equipment, services, appliances, instruments, franchises, and all
4192	4192	other real and personal property of said the company," in the case of pipeline
4193	4193	companies, which description shall be deemed and held to include the entire property
4194	4194	and franchises of the company specified and all title and interest therein.
4195	4195	SECTION 158. 76.07 (4g) (a) 10. of the statutes is amended to read:
4196	4196	76.07 (4g) (a) 10. Determine the depreciated cost of road real property owned
4197	4197	or rented by the company and used in the operation of the company's business in this
4198	4198	state.
4199	4199	SECTION 159. 76.07 (4g) (a) 11. and 12. of the statutes are repealed.
4200	4200	SECTION 160. 76.07 (4g) (a) 13. of the statutes is amended to read:
4201	4201	76.07 (4g) (a) 13. Divide the sum of the amounts under subds. 10. and 12.
4202	4202	amount under subd. 10. by the depreciated cost of road real property everywhere.
4203	4203	SECTION 161. 76.074 of the statutes is created to read:
4204	4204	76.074 Property exempt from assessment. (1) In this section:
4205	4205	(a) Notwithstanding s. 76.02, “air carrier company" means any person engaged
4206	4206	in the business of transportation in aircraft of persons or property for hire on
4207	4207	regularly scheduled flights. In this paragraph, “aircraft" has the meaning given in
4208	4208	s. 76.02 (1).
4209	4209	(b) “Hub facility" means any of the following:
4210	4210	1. A facility at an airport from which an air carrier company operated at least
4211	4211	45 common carrier departing flights each weekday in the prior year and from which
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4238	4238	ALL:all
4239	4239	SECTION 161
4240	4240	SENATE BILL 301
4241	4241	it transported passengers to at least 15 nonstop destinations, as defined by rule by
4242	4242	the department, or transported cargo to nonstop destinations, as defined by rule by
4243	4243	the department.
4244	4244	2. An airport or any combination of airports in this state from which an air
4245	4245	carrier company cumulatively operated at least 20 common carrier departing flights
4246	4246	each weekday in the prior year, if the air carrier company's headquarters, as defined
4247	4247	by rule by the department, is in this state.
4248	4248	(2) Property owned by an air carrier company that operates a hub facility in
4249	4249	this state, if the property is used in the operation of the air carrier company, is exempt
4250	4250	from taxation under this subchapter and from local assessment and taxation.
4251	4251	(3) For assessments after January 1, 2024, the personal property, as defined
4252	4252	in s. 70.04, of a railroad company is exempt from taxation under this subchapter and
4253	4253	from local assessment and taxation.
4254	4254	SECTION 162. 76.125 (1) of the statutes is amended to read:
4255	4255	76.125 (1) Using the statement of assessments under s. 70.53 and the
4256	4256	statement of taxes under s. 69.61, the department shall determine the net rate of
4257	4257	taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
4258	4258	property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
4259	4259	in subs. (2) to (6). The department shall enter that rate on the records of the
4260	4260	department.
4261	4261	SECTION 163. 76.24 (2) (a) of the statutes is amended to read:
4262	4262	76.24 (2) (a) All taxes paid by any railroad company derived from or
4263	4263	apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
4264	4264	and their approaches, or car ferries on the basis of the separate valuation provided
4265	4265	for in s. 76.16, shall be distributed annually from the transportation fund to the
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4291	4291	ALL:all
4292	4292	SECTION 163 SENATE BILL 301
4293	4293	towns, villages, and cities in which they are located, pursuant to certification made
4294	4294	by the department of revenue on or before August 15. Beginning with amounts
4295	4295	distributed in 2011 2024, the amount distributed to any town, village, or city under
4296	4296	this paragraph may not be less than the amount distributed to it in 2010 2023 under
4297	4297	this paragraph. Beginning with amounts distributed in 2025, the amount
4298	4298	distributed to any town, village, or city under this paragraph may not be less than
4299	4299	the amount distributed in 2024.
4300	4300	SECTION 164. 76.31 of the statutes is amended to read:
4301	4301	76.31 Determination of ad valorem tax receipts for hub facility
4302	4302	exemptions. By July 1, 2004, and every Annually, by July 1 thereafter, the
4303	4303	department shall determine the total amount of the tax imposed under subch. I of
4304	4304	ch. 76 that was paid by each air carrier company, as defined in s. 70.11 (42) (a) 1. 76.02
4305	4305	(1), whose property is exempt from taxation under s. 70.11 (42) (b) 76.074 (2) for the
4306	4306	most recent taxable year that the air carrier company paid the tax imposed under
4307	4307	subch. I of ch. 76. The total amount determined under this section shall be
4308	4308	transferred under s. 20.855 (4) (fm) to the transportation fund.
4309	4309	SECTION 165. 76.69 of the statutes is repealed.
4310	4310	SECTION 166. 76.82 of the statutes is amended to read:
4311	4311	76.82 Assessment. The department, using the methods that it uses to assess
4312	4312	property under s. 70.995, shall assess the property that is taxable under s. 76.81,
4313	4313	including property that is exempt under s. 70.11 (27) from the tax under ch. 70, at
4314	4314	its value as of January 1.
4315	4315	SECTION 167. Chapter 77 (title) of the statutes is amended to read:
4316	4316	CHAPTER 77
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4341	4341	LRB-3047/1
4342	4342	ALL:all
4343	4343	SECTION 167
4344	4344	SENATE BILL 301
4345	4345	TAXATION OF FOREST CROPLANDS;
4346	4346	REAL ESTATE TRANSFER FEES;
4347	4347	SALES AND USE T AXES; COUNTY ,
4348	4348	MUNICIPALITY, AND SPECIAL DISTRICT
4349	4349	SALES AND USE T AXES; MANAGED
4350	4350	FOREST LAND; ECONOMIC DEVELOPMENT
4351	4351	SURCHARGE; LOCAL FOOD AND
4352	4352	BEVERAGE T AX; LOCAL RENT AL CAR
4353	4353	TAX; PREMIER RESORT AREA T AXES;
4354	4354	STATE RENTAL VEHICLE
4355	4355	FEE; DRY CLEANING FEES
4356	4356	SECTION 168. 77.04 (1) of the statutes is amended to read:
4357	4357	77.04 (1) TAX ROLL. The clerk on making up the tax roll shall enter as to each
4358	4358	forest cropland description in a special column or some other appropriate place in
4359	4359	such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which
4360	4360	shall be a sufficient designation that such description is subject to this subchapter.
4361	4361	Such land shall thereafter be assessed and be subject to review under ch. 70, and
4362	4362	such assessment may be used by the department of revenue in the determination of
4363	4363	the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
4364	4364	entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal
4365	4365	of descriptions entered as forest croplands after December 31, 1971, may be
4366	4366	determined by the department of revenue by multiplying the last assessed value of
4367	4367	the land prior to the time of the entry by an annual ratio computed for the state under
4368	4368	sub. (2) to establish the annual assessed value of the description. No tax shall be
4369	4369	levied on forest croplands except the specific annual taxes as provided, except that
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4395	4395	ALL:all
4396	4396	SECTION 168 SENATE BILL 301
4397	4397	any building located on forest cropland shall be assessed as personal real property,
4398	4398	subject to all laws and regulations for the assessment and taxation of general
4399	4399	property.
4400	4400	SECTION 169. 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and
4401	4401	amended to read:
4402	4402	77.51 (12t) (intro.) “Real property construction activities" means activities that
4403	4403	occur at a site where tangible personal property or items or goods under s. 77.52 (1)
4404	4404	(b) or (d) that are applied or adapted to the use or purpose to which real property is
4405	4405	devoted are permanently affixed to that real property, if the intent of the person who
4406	4406	affixes that property is to make a permanent accession to the real property. “Real
4407	4407	property construction activities" does not include affixing property subject to tax
4408	4408	under s. 77.52 (1) (c) to real property or affixing to real property tangible personal
4409	4409	property that remains tangible personal property after it is affixed. The department
4410	4410	may promulgate rules to determine whether activities that occur at a site where
4411	4411	tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed
4412	4412	to real property are real property construction activities for purposes of this
4413	4413	subchapter. If the classification of property or an activity is not identified by rule,
4414	4414	the department's determination of whether personal property becomes a part of real
4415	4415	property shall be made by considering the following criteria:
4416	4416	SECTION 170. 77.51 (12t) (a) to (c) of the statutes are created to read:
4417	4417	77.51 (12t) (a) Actual physical annexation to the real property.
4418	4418	(b) Application or adaptation to the use or purpose to which the real property
4419	4419	is devoted.
4420	4420	(c) An intention on the part of the person making the annexation to make a
4421	4421	permanent accession to the real property.
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4448	4448	ALL:all
4449	4449	SECTION 171
4450	4450	SENATE BILL 301
4451	4451	SECTION 171. 77.54 (20n) (d) 2. of the statutes is amended to read:
4452	4452	77.54 (20n) (d) 2. The retailer manufactures the prepared food in a building
4453	4453	on real property assessed as manufacturing property under s. 70.995, or that would
4454	4454	be assessed as manufacturing property under s. 70.995 if the building real property
4455	4455	was located in this state.
4456	4456	SECTION 172. 77.54 (20n) (d) 3. of the statutes is amended to read:
4457	4457	77.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the
4458	4458	building location described in subd. 2.
4459	4459	SECTION 173. 77.54 (57d) (b) 1. of the statutes is amended to read:
4460	4460	77.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building
4461	4461	on real property assessed under s. 70.995.
4462	4462	SECTION 174. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
4463	4463	is amended to read:
4464	4464	CHAPTER 77
4465	4465	SUBCHAPTER V
4466	4466	COUNTY, MUNICIPALITY, AND
4467	4467	SPECIAL DISTRICT SALES
4468	4468	AND USE TAXES
4469	4469	SECTION 175. 77.70 of the statutes is renumbered 77.70 (1) and amended to
4470	4470	read:
4471	4471	77.70 (1) Any Except as provided in sub. (2), any county desiring to may impose
4472	4472	county sales and use taxes under this subchapter may do so by the adoption of an
4473	4473	ordinance, stating its purpose and referring to this subchapter. The rate of the tax
4474	4474	imposed under this section subsection is 0.5 percent of the sales price or purchase
4475	4475	price. Except as provided in s. 66.0621 (3m), the county sales and use taxes imposed
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4501	4501	ALL:all
4502	4502	SECTION 175 SENATE BILL 301
4503	4503	under this subsection may be imposed only for the purpose of directly reducing the
4504	4504	property tax levy and only in their entirety as provided in this subchapter. That
4505	4505	ordinance shall be effective on the first day of January, the first day of April, the first
4506	4506	day of July or the first day of October January 1, April 1, July 1, or October 1. A
4507	4507	certified copy of that ordinance shall be delivered to the secretary of revenue at least
4508	4508	120 days prior to its effective date. The repeal of any such ordinance shall be effective
4509	4509	on December 31. A certified copy of a repeal ordinance shall be delivered to the
4510	4510	secretary of revenue at least 120 days before the effective date of the repeal. Except
4511	4511	as provided under s. 77.60 (9), the department of revenue may not issue any
4512	4512	assessment nor or act on any claim for a refund or any claim for an adjustment under
4513	4513	s. 77.585 after the end of the calendar year that is 4 years after the year in which the
4514	4514	county has enacted a repeal ordinance under this section subsection.
4515	4515	SECTION 176. 77.70 (2) of the statutes is created to read:
4516	4516	77.70 (2) (a) In addition to the taxes imposed under sub. (1), a county in which
4517	4517	a 1st class city is located may adopt an ordinance to impose sales and use taxes under
4518	4518	this subchapter at the rate of 0.375 percent of the sales price or purchase price. An
4519	4519	ordinance adopted under this subsection is not effective unless the electors of the
4520	4520	county approve the ordinance at a referendum held at a special election, as provided
4521	4521	under s. 8.06, or at a spring primary or election or partisan primary or election. An
4522	4522	ordinance adopted and approved under this subsection shall be effective on January
4523	4523	1, April 1, July 1, or October 1 and the taxes shall be imposed only in their entirety
4524	4524	as provided in this subchapter. A certified copy of the ordinance shall be delivered
4525	4525	to the secretary of revenue at least 120 days prior to its effective date. No county may
4526	4526	impose a tax under this subsection unless the county makes an election to join the
4527	4527	Wisconsin Retirement System for all new employees, pursuant to s. 40.21 (7) (a), and
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4553	4553	LRB-3047/1
4554	4554	ALL:all
4555	4555	SECTION 176
4556	4556	SENATE BILL 301
4557	4557	the county contributes the amount calculated under s. 59.875 (4) to its retirement
4558	4558	system's unfunded actuarial accrued liability from the taxes imposed under this
4559	4559	subsection in 2025 and in each year thereafter until the first year in which the
4560	4560	retirement system is determined by the retirement system's actuary to be fully
4561	4561	funded. After the retirement system is first fully funded, or until 30 years have
4562	4562	elapsed since the effective date of the tax, whichever is earlier, the actuary shall
4563	4563	determine all future required contributions from the county on the basis of standard
4564	4564	actuarial practices, and the county shall repeal the ordinance imposing the tax. A
4565	4565	certified copy of that ordinance shall be delivered to the secretary of revenue at least
4566	4566	120 days prior to its effective date. The repeal of any such ordinance shall be effective
4567	4567	on December 31. A certified copy of a repeal ordinance shall be delivered to the
4568	4568	secretary of revenue at least 120 days before the effective date of the repeal. Except
4569	4569	as provided under s. 77.60 (9), the department of revenue may not issue any
4570	4570	assessment or act on any claim for a refund or any claim for an adjustment under s.
4571	4571	77.585 after the end of the calendar year that is 4 years after the year in which the
4572	4572	county has enacted a repeal ordinance under this subsection.
4573	4573	(b) 1. Annually, after making the required payment to its retirement system's
4574	4574	unfunded actuarial accrued liability under par. (a), the county shall make the
4575	4575	required payment for its pension bond obligations from the revenues received under
4576	4576	this subsection.
4577	4577	2. Any revenues received in any year in excess of the amounts paid under subd.
4578	4578	1. and par. (a) in the previous year shall be used as an additional payment to the
4579	4579	county retirement system's unfunded actuarial accrued liability.
4580	4580	(c) Annually, beginning in 2026, the county shall submit a report to the joint
4581	4581	committee on finance, in the manner provided under s. 13.172 (2), containing
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4606	4606	25 - 90 -2023 - 2024 Legislature LRB-3047/1
4607	4607	ALL:all
4608	4608	SECTION 176 SENATE BILL 301
4609	4609	detailed information on the county's expenditures in the previous year from the
4610	4610	revenues collected under this subsection.
4611	4611	SECTION 177. 77.701 of the statutes is created to read:
4612	4612	77.701 Adoption by municipal ordinance. (1) A 1st class city may adopt
4613	4613	an ordinance to impose a sales and use tax under this subchapter at the rate of 2.0
4614	4614	percent of the sales price or purchase price. An ordinance adopted under this section
4615	4615	is not effective unless the electors of the city approve the ordinance at a referendum
4616	4616	held at a special election, as provided under s. 8.06, or at a spring primary or election
4617	4617	or partisan primary or election. An ordinance adopted and approved under this
4618	4618	section shall be effective on January 1, April 1, July 1, or October 1, and the taxes
4619	4619	shall be imposed only in their entirety as provided in this subchapter. A certified copy
4620	4620	of the ordinance shall be delivered to the secretary of revenue at least 120 days prior
4621	4621	to its effective date. No 1st class city may impose a tax under this section unless the
4622	4622	city makes an election to join the Wisconsin Retirement System for all new
4623	4623	employees, pursuant to s. 40.21 (7) (a), and the city contributes the amount
4624	4624	calculated under s. 62.625 to its retirement system's unfunded actuarial accrued
4625	4625	liability in 2025 and in each year thereafter until the first year in which the
4626	4626	retirement system is determined by the retirement system's actuary to be fully
4627	4627	funded. After the retirement system is first fully funded, or until 30 years have
4628	4628	elapsed since the effective date of the tax, whichever is earlier, the actuary shall
4629	4629	determine all future required contributions from the city on the basis of standard
4630	4630	actuarial practices, and the city shall repeal the ordinance imposing the tax. A
4631	4631	certified copy of that ordinance shall be delivered to the secretary of revenue at least
4632	4632	120 days prior to its effective date. The repeal of any such ordinance shall be effective
4633	4633	on December 31. A certified copy of a repeal ordinance shall be delivered to the
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4659	4659	LRB-3047/1
4660	4660	ALL:all
4661	4661	SECTION 177
4662	4662	SENATE BILL 301
4663	4663	secretary of revenue at least 120 days before the effective date of the repeal. Except
4664	4664	as provided under s. 77.60 (9), the department of revenue may not issue any
4665	4665	assessment or act on any claim for a refund or any claim for an adjustment under s.
4666	4666	77.585 after the end of the calendar year that is 4 years after the year in which the
4667	4667	city has enacted a repeal ordinance under this section.
4668	4668	(2) (a) Annually, the city shall use no more than 90 percent of the amount of
4669	4669	revenue generated under this section in the first full calendar year in which the tax
4670	4670	is imposed to offset the actual costs of the required payment under sub. (1) and to
4671	4671	offset the increase in participating city agency employer contribution costs from 2022
4672	4672	to the current year for the retirement system established under chapter 396, laws
4673	4673	of 1937. For purposes of this paragraph, “city agency” means any board, commission,
4674	4674	division, department, office, or agency of the city government, including its school
4675	4675	board, auditorium board, fire and police departments, annuity and pension board,
4676	4676	board of vocational and adult education, Wisconsin Center District, housing
4677	4677	authority, Veolia Milwaukee with respect to employees who are participants in the
4678	4678	retirement system of Milwaukee on the effective date of this paragraph .... [LRB
4679	4679	inserts date], and public school teachers' annuity and retirement fund, by which an
4680	4680	employee of the city or city agency is paid.
4681	4681	(b) The city shall use an amount equal to the revenue derived from 10 percent
4682	4682	of the amount of revenue generated under this section in the first full calendar year
4683	4683	in which the tax is imposed to maintain a level of law enforcement and fire protective
4684	4684	and emergency medical service that is equivalent to that provided in the 1st class city
4685	4685	on April 1, 2023.
4686	4686	(c) In any year in which the amount of the taxes collected under this section
4687	4687	exceeds the amount of the taxes collected in the previous year and the amounts
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4713	4713	ALL:all
4714	4714	SECTION 177 SENATE BILL 301
4715	4715	necessary to make the payments under pars. (a) and (b), the city shall use the excess
4716	4716	revenue to implement the requirements under s. 62.90 (5) (b) and the ongoing costs
4717	4717	of the increased number of law enforcement officers and daily staffing level of the
4718	4718	members of the paid fire department.
4719	4719	(3) Annually, beginning in 2026, the city shall submit a report to the joint
4720	4720	committee on finance, in the manner provided under s. 13.172 (2), containing
4721	4721	detailed information on the city's expenditures in the previous year from the
4722	4722	revenues collected under this section, including expenditures and staffing levels
4723	4723	related to law enforcement, fire protection, and other public safety measures.
4724	4724	SECTION 178. 77.71 of the statutes is amended to read:
4725	4725	77.71 Imposition of county, municipality, and special district sales and
4726	4726	use taxes. Whenever a county sales and use tax ordinance is adopted under s. 77.70
4727	4727	or 77.701 or a special district resolution is adopted under s. 77.705 or 77.706, the
4728	4728	following taxes are imposed:
4729	4729	(1) For the privilege of selling, licensing, leasing, or renting tangible personal
4730	4730	property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
4731	4731	(d), and for the privilege of selling, licensing, performing, or furnishing services a
4732	4732	sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
4733	4733	tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
4734	4734	s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale,
4735	4735	license, lease, or rental of tangible personal property and the items, property, and
4736	4736	goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub.
4737	4737	(4), sold, licensed, leased, or rented at retail in the county, municipality, or special
4738	4738	district, or from selling, licensing, performing, or furnishing services described under
4739	4739	s. 77.52 (2) in the county, municipality, or special district.
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4764	4764	25 - 93 -2023 - 2024 Legislature
4765	4765	LRB-3047/1
4766	4766	ALL:all
4767	4767	SECTION 178
4768	4768	SENATE BILL 301
4769	4769	(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
4770	4770	tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
4771	4771	s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
4772	4772	person storing, using, or otherwise consuming in the county, municipality, or special
4773	4773	district tangible personal property, or items, property, or goods specified under s.
4774	4774	77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property,
4775	4775	good, or service is subject to the state use tax under s. 77.53, except that a receipt
4776	4776	indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer
4777	4777	of liability for the tax under this subsection and except that if the buyer has paid a
4778	4778	similar local tax in another state on a purchase of the same tangible personal
4779	4779	property, item, property, good, or service that tax shall be credited against the tax
4780	4780	under this subsection and except that for motor vehicles that are used for a purpose
4781	4781	in addition to retention, demonstration, or display while held for sale in the regular
4782	4782	course of business by a dealer the tax under this subsection is imposed not on the
4783	4783	purchase price but on the amount under s. 77.53 (1m).
4784	4784	(3) An excise tax is imposed upon a contractor engaged in construction
4785	4785	activities within the county or special district at the rates under s. 77.70 in the case
4786	4786	of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the
4787	4787	rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
4788	4788	of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c),
4789	4789	or (d) that are used in constructing, altering, repairing, or improving real property
4790	4790	and that became a component part of real property in that county, municipality, or
4791	4791	special district, except that if the contractor has paid the sales tax of a county,
4792	4792	municipality, or special district in this state on that tangible personal property, item,
4793	4793	property, or good, or has paid a similar local sales tax in another state on a purchase
4794	4794	1
4795	4795	2
4796	4796	3
4797	4797	4
4798	4798	5
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4813	4813	20
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4816	4816	23
4817	4817	24
4818	4818	25 - 94 -2023 - 2024 Legislature LRB-3047/1
4819	4819	ALL:all
4820	4820	SECTION 178 SENATE BILL 301
4821	4821	of the same tangible personal property, item, property, or good, that tax shall be
4822	4822	credited against the tax under this subsection.
4823	4823	(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
4824	4824	tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
4825	4825	s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
4826	4826	person storing, using, or otherwise consuming a motor vehicle, boat, recreational
4827	4827	vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered
4828	4828	or titled with this state and if that property is to be customarily kept in a county that
4829	4829	has in effect an ordinance under s. 77.70, in a municipality that has in effect an
4830	4830	ordinance under s. 77.701, or in a special district that has in effect a resolution under
4831	4831	s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in
4832	4832	another state on a purchase of the same property, that tax shall be credited against
4833	4833	the tax under this subsection. The lease or rental of a motor vehicle, boat,
4834	4834	recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this
4835	4835	subsection if the lease or rental does not require recurring periodic payments.
4836	4836	(5) An excise tax is imposed on the purchase price for the lease or rental of a
4837	4837	motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at
4838	4838	the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the
4839	4839	case of a municipality tax, or at the rate under s. 77.705 or 77.706 in the case of a
4840	4840	special district tax upon every person storing, using, or otherwise consuming in the
4841	4841	county, municipality, or special district the motor vehicle, boat, recreational vehicle,
4842	4842	as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled
4843	4843	with this state and if the lease or rental does not require recurring periodic
4844	4844	payments, except that a receipt indicating that the tax under sub. (1) had been paid
4845	4845	relieves the purchaser of liability for the tax under this subsection and except that
4846	4846	1
4847	4847	2
4848	4848	3
4849	4849	4
4850	4850	5
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4868	4868	23
4869	4869	24
4870	4870	25 - 95 -2023 - 2024 Legislature
4871	4871	LRB-3047/1
4872	4872	ALL:all
4873	4873	SECTION 178
4874	4874	SENATE BILL 301
4875	4875	if the purchaser has paid a similar local tax in another state on the same lease or
4876	4876	rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r),
4877	4877	or aircraft, that tax shall be credited against the tax under this subsection.
4878	4878	SECTION 179. 77.73 (2), (2m) and (3) of the statutes are amended to read:
4879	4879	77.73 (2) Counties, municipalities, and special districts do not have
4880	4880	jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and
4881	4881	goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except
4882	4882	snowmobiles, trailers, semitrailers, limited use off-highway motorcycles, as defined
4883	4883	in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a
4884	4884	sale that is consummated in another county, municipality, or special district in this
4885	4885	state that does not have in effect an ordinance or resolution imposing the taxes under
4886	4886	this subchapter and later brought by the buyer into the county, municipality, or
4887	4887	special district that has imposed a tax under s. 77.71 (2).
4888	4888	(2m) Counties, municipalities, and special districts do not have jurisdiction to
4889	4889	impose the tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle,
4890	4890	boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or
4891	4891	rental does not require recurring periodic payments and if the purchaser received the
4892	4892	property in another county, municipality, or special district in this state and then
4893	4893	brings the property into a county, municipality, or special district that imposes the
4894	4894	tax under s. 77.71 (5).
4895	4895	(3) Counties, municipalities, and special districts have jurisdiction to impose
4896	4896	the taxes under this subchapter on retailers who file, or who are required to file, an
4897	4897	application under s. 77.52 (7) or who register, or who are required to register, under
4898	4898	s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in
4899	4899	the county, municipality, or special district, as provided in s. 77.51 (13g). A retailer
4900	4900	1
4901	4901	2
4902	4902	3
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4909	4909	10
4910	4910	11
4911	4911	12
4912	4912	13
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4914	4914	15
4915	4915	16
4916	4916	17
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4919	4919	20
4920	4920	21
4921	4921	22
4922	4922	23
4923	4923	24
4924	4924	25 - 96 -2023 - 2024 Legislature LRB-3047/1
4925	4925	ALL:all
4926	4926	SECTION 179 SENATE BILL 301
4927	4927	who files, or is required to file, an application under s. 77.52 (7) or who registers, or
4928	4928	is required to register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the
4929	4929	department the taxes imposed under this subchapter for all counties, municipalities,
4930	4930	or special districts that have an ordinance or resolution imposing the taxes under
4931	4931	this subchapter.
4932	4932	SECTION 180. 77.75 of the statutes is amended to read:
4933	4933	77.75 Reports. Every person subject to county, municipality, or special district
4934	4934	sales and use taxes shall, for each reporting period, record that person's sales made
4935	4935	in the county, municipality, or special district that has imposed those taxes
4936	4936	separately from sales made elsewhere in this state and file a report as prescribed by
4937	4937	the department of revenue.
4938	4938	SECTION 181. 77.76 (1) of the statutes is amended to read:
4939	4939	77.76 (1) The department of revenue shall have full power to levy, enforce, and
4940	4940	collect county, municipality, and special district sales and use taxes and may take any
4941	4941	action, conduct any proceeding, impose interest and penalties, and in all respects
4942	4942	proceed as it is authorized to proceed for the taxes imposed by subch. III. The
4943	4943	department of transportation and the department of natural resources may
4944	4944	administer the county, municipality, and special district sales and use taxes in regard
4945	4945	to items under s. 77.61 (1).
4946	4946	SECTION 182. 77.76 (2) of the statutes is amended to read:
4947	4947	77.76 (2) Judicial and administrative review of departmental determinations
4948	4948	shall be as provided in subch. III for state sales and use taxes, and no county,
4949	4949	municipality, or special district may intervene in any matter related to the levy,
4950	4950	enforcement, and collection of the taxes under this subchapter.
4951	4951	SECTION 183. 77.76 (3) of the statutes is amended to read:
4952	4952	1
4953	4953	2
4954	4954	3
4955	4955	4
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4957	4957	6
4958	4958	7
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4975	4975	24
4976	4976	25 - 97 -2023 - 2024 Legislature
4977	4977	LRB-3047/1
4978	4978	ALL:all
4979	4979	SECTION 183
4980	4980	SENATE BILL 301
4981	4981	77.76 (3) From the appropriation under s. 20.835 (4) (g) the department of
4982	4982	revenue shall distribute 98.25 percent of the county taxes reported for each enacting
4983	4983	county, minus the county portion of the retailers' discounts, to the county and shall
4984	4984	indicate the taxes reported by each taxpayer, no later than 75 days following the last
4985	4985	day of the calendar quarter in which such amounts were reported. In this subsection,
4986	4986	the “county portion of the retailers' discount" is the amount determined by
4987	4987	multiplying the total retailers' discount by a fraction the numerator of which is the
4988	4988	gross county sales and use taxes payable and the denominator of which is the sum
4989	4989	of the gross state and county sales and use taxes payable. The county taxes
4990	4990	distributed shall be increased or decreased to reflect subsequent refunds, audit
4991	4991	adjustments, and all other adjustments of the county taxes previously distributed.
4992	4992	Interest paid on refunds of county sales and use taxes shall be paid from the
4993	4993	appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1)
4994	4994	(a). The Except as provided in s. 77.70 (2), a county may retain the amount it receives
4995	4995	or it may distribute all or a portion of the amount it receives to the towns, villages,
4996	4996	cities, and school districts in the county. After receiving notice from the department
4997	4997	of revenue, a county shall reimburse the department for the amount by which any
4998	4998	refunds, including interest, of the county's sales and use taxes that the department
4999	4999	pays or allows in a reporting period exceeds the amount of the county's sales and use
5000	5000	taxes otherwise payable to the county under this subsection for the same or
5001	5001	subsequent reporting period. Any county receiving a report under this subsection
5002	5002	is subject to the duties of confidentiality to which the department of revenue is
5003	5003	subject under s. 77.61 (5) and (6).
5004	5004	SECTION 184. 77.76 (3r) of the statutes is created to read:
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5006	5006	2
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5008	5008	4
5009	5009	5
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5028	5028	24 - 98 -2023 - 2024 Legislature LRB-3047/1
5029	5029	ALL:all
5030	5030	SECTION 184 SENATE BILL 301
5031	5031	77.76 (3r) The department shall distribute 98.25 percent of the municipality
5032	5032	taxes reported for each enacting municipality, minus the municipality portion of the
5033	5033	retailers' discounts, to the municipality and shall indicate the taxes reported by each
5034	5034	taxpayer, no later than 75 days following the last day of the calendar quarter in which
5035	5035	such amounts were reported. In this subsection, the “municipality portion of the
5036	5036	retailers' discount" is the amount determined by multiplying the total retailers'
5037	5037	discount by a fraction the numerator of which is the gross municipality sales and use
5038	5038	taxes payable and the denominator of which is the sum of the gross state and
5039	5039	municipality sales and use taxes payable. The municipality taxes distributed shall
5040	5040	be increased or decreased to reflect subsequent refunds, audit adjustments, and all
5041	5041	other adjustments of the municipality taxes previously distributed. Interest paid on
5042	5042	refunds of municipality sales and use taxes shall be paid at the rate paid by this state
5043	5043	under s. 77.60 (1) (a). Any municipality receiving a report under this subsection is
5044	5044	subject to the duties of confidentiality to which the department of revenue is subject
5045	5045	under s. 77.61 (5) and (6).
5046	5046	SECTION 185. 77.76 (4) of the statutes is amended to read:
5047	5047	77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
5048	5048	for taxes imposed by special districts under ss. 77.705 and 77.706 and 1.75 percent
5049	5049	of the taxes collected for taxes imposed by counties under s. 77.70 and for taxes
5050	5050	imposed by municipalities under s. 77.701 to cover costs incurred by the state in
5051	5051	administering, enforcing, and collecting the tax. All interest and penalties collected
5052	5052	shall be deposited and retained by this state in the general fund.
5053	5053	SECTION 186. 77.77 (1) (a) of the statutes is amended to read:
5054	5054	77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
5055	5055	or the lease, rental, or license of tangible personal property and property, items, and
5056	5056	1
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5058	5058	3
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5079	5079	24
5080	5080	25 - 99 -2023 - 2024 Legislature
5081	5081	LRB-3047/1
5082	5082	ALL:all
5083	5083	SECTION 186
5084	5084	SENATE BILL 301
5085	5085	goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
5086	5086	subchapter, and the incremental amount of tax caused by a rate increase applicable
5087	5087	to those services, leases, rentals, or licenses is due, beginning with the first billing
5088	5088	period starting on or after the effective date of the county ordinance, municipal
5089	5089	ordinance, special district resolution, or rate increase, regardless of whether the
5090	5090	service is furnished or the property, item, or good is leased, rented, or licensed to the
5091	5091	customer before or after that date.
5092	5092	SECTION 187. 77.77 (1) (b) of the statutes is amended to read:
5093	5093	77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
5094	5094	or the lease, rental, or license of tangible personal property and property, items, and
5095	5095	goods specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes under this
5096	5096	subchapter, and a decrease in the tax rate imposed under this subchapter on those
5097	5097	services first applies, beginning with bills rendered on or after the effective date of
5098	5098	the repeal or sunset of a county ordinance, municipal ordinance, or special district
5099	5099	resolution imposing the tax or other rate decrease, regardless of whether the service
5100	5100	is furnished or the property, item, or good is leased, rented, or licensed to the
5101	5101	customer before or after that date.
5102	5102	SECTION 188. 77.77 (3) of the statutes is amended to read:
5103	5103	77.77 (3) The sale of building materials to contractors engaged in the business
5104	5104	of constructing, altering, repairing or improving real estate for others is not subject
5105	5105	to the taxes under this subchapter, and the incremental amount of tax caused by the
5106	5106	rate increase applicable to those materials is not due, if the materials are affixed and
5107	5107	made a structural part of real estate, and the amount payable to the contractor is
5108	5108	fixed without regard to the costs incurred in performing a written contract that was
5109	5109	irrevocably entered into prior to the effective date of the county ordinance, municipal
5110	5110	1
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5112	5112	3
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5131	5131	22
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5133	5133	24
5134	5134	25 - 100 -2023 - 2024 Legislature LRB-3047/1
5135	5135	ALL:all
5136	5136	SECTION 188 SENATE BILL 301
5137	5137	ordinance, special district resolution, or rate increase or that resulted from the
5138	5138	acceptance of a formal written bid accompanied by a bond or other performance
5139	5139	guaranty that was irrevocably submitted before that date.
5140	5140	SECTION 189. 77.78 of the statutes is amended to read:
5141	5141	77.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
5142	5142	as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
5143	5143	vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is
5144	5144	required to be registered by this state may be registered or titled by this state unless
5145	5145	the registrant files a sales and use tax report and pays the county tax, municipal tax,
5146	5146	and special district tax at the time of registering or titling to the state agency that
5147	5147	registers or titles the property. That state agency shall transmit those tax revenues
5148	5148	to the department of revenue.
5149	5149	SECTION 190. 77.84 (1) of the statutes is amended to read:
5150	5150	77.84 (1) TAX ROLL. Each clerk of a municipality in which the land is located
5151	5151	shall enter in a special column or other appropriate place on the tax roll the
5152	5152	description of each parcel of land designated as managed forest land, and shall
5153	5153	specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
5154	5154	designated open or closed under s. 77.83. The land shall be assessed and is subject
5155	5155	to review under ch. 70. Except as provided in this subchapter, no tax may be levied
5156	5156	on managed forest land, except that any building, improvements, and fixtures on
5157	5157	managed forest land is subject to taxation as personal real property under ch. 70.
5158	5158	SECTION 191. 78.55 (1) of the statutes is amended to read:
5159	5159	78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1.
5160	5160	76.02 (1).
5161	5161	SECTION 192. 79.01 (1) of the statutes is repealed.
5162	5162	1
5163	5163	2
5164	5164	3
5165	5165	4
5166	5166	5
5167	5167	6
5168	5168	7
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5186	5186	25 - 101 -2023 - 2024 Legislature
5187	5187	LRB-3047/1
5188	5188	ALL:all
5189	5189	SECTION 193
5190	5190	SENATE BILL 301
5191	5191	SECTION 193. 79.01 (2d) of the statutes is repealed.
5192	5192	SECTION 194. 79.015 of the statutes is amended to read:
5193	5193	79.015 Statement of estimated payments. The department of revenue, on
5194	5194	or before September 15 of each year, shall provide to each municipality and county
5195	5195	a statement of estimated payments to be made in the next calendar year to the
5196	5196	municipality or county under ss. 79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and
5197	5197	79.05.
5198	5198	SECTION 195. 79.02 (2) (b) of the statutes is amended to read:
5199	5199	79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
5200	5200	equal 15 percent of the municipality's or county's estimated payments under ss.
5201	5201	79.035, 79.036, 79.037, 79.038, 79.039, and 79.04 and 100 percent of the
5202	5202	municipality's estimated payments under s. 79.05. Upon certification by the
5203	5203	department of revenue, the estimated payment under s. 79.05 may be distributed
5204	5204	before the 4th Monday in July.
5205	5205	SECTION 196. 79.02 (3) (a) of the statutes is renumbered 79.02 (3) and amended
5206	5206	to read:
5207	5207	79.02 (3) Subject to s. 59.605 (4), payments to each municipality and county in
5208	5208	November shall equal that municipality's or county's entitlement under ss. 79.035,
5209	5209	79.036, 79.037, 79.038, 79.039, 79.04, and 79.05 for the current year, minus the
5210	5210	amount distributed to the municipality or county under sub. (2) (b).
5211	5211	SECTION 197. 79.02 (3) (e) of the statutes is repealed.
5212	5212	SECTION 198. 79.035 (title) of the statutes is amended to read:
5213	5213	79.035 (title) County and municipal aid; before 2024.
5214	5214	SECTION 199. 79.035 (4) (c) 2. of the statutes is amended to read:
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5217	5217	3
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5238	5238	24 - 102 -2023 - 2024 Legislature LRB-3047/1
5239	5239	ALL:all
5240	5240	SECTION 199 SENATE BILL 301
5241	5241	79.035 (4) (c) 2. Except as provided under par. (h), the reduction determined
5242	5242	under this paragraph may not exceed the lesser of an amount equal to 15 percent of
5243	5243	the municipality's payment under this section in 2011, prior to any reduction under
5244	5244	s. 79.02 (3) (e), 2021 stats., or 10 cents for each $1,000 of the municipality's equalized
5245	5245	value, as determined under s. 70.57.
5246	5246	SECTION 200. 79.035 (4) (d) 2. of the statutes is amended to read:
5247	5247	79.035 (4) (d) 2. Except as provided in par. (h), the reduction determined under
5248	5248	this paragraph may not exceed the lesser of an amount equal to 15 percent of the
5249	5249	municipality's payment under this section in 2011, prior to any reduction under s.
5250	5250	79.02 (3) (e), 2021 stats., or 15 cents for each $1,000 of the municipality's equalized
5251	5251	value, as determined under s. 70.57.
5252	5252	SECTION 201. 79.035 (4) (e) 2. of the statutes is amended to read:
5253	5253	79.035 (4) (e) 2. Except as provided in par. (h), the reduction determined under
5254	5254	this paragraph may not exceed the lesser of an amount equal to 15 percent of the
5255	5255	municipality's payment under this section in 2011, prior to any reduction under s.
5256	5256	79.02 (3) (e), 2021 stats., or 25 cents for each $1,000 of the municipality's equalized
5257	5257	value, as determined under s. 70.57.
5258	5258	SECTION 202. 79.035 (4) (f) 2. of the statutes is amended to read:
5259	5259	79.035 (4) (f) 2. Except as provided in par. (h), the reduction determined under
5260	5260	this paragraph may not exceed the lesser of an amount equal to 15 percent of the
5261	5261	municipality's payment under this section in 2011, prior to any reduction under s.
5262	5262	79.02 (3) (e), 2021 stats., or 30 cents for each $1,000 of the municipality's equalized
5263	5263	value, as determined under s. 70.57.
5264	5264	SECTION 203. 79.035 (4) (g) of the statutes is amended to read:
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5267	5267	3
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5287	5287	23
5288	5288	24 - 103 -2023 - 2024 Legislature
5289	5289	LRB-3047/1
5290	5290	ALL:all
5291	5291	SECTION 203
5292	5292	SENATE BILL 301
5293	5293	79.035 (4) (g) The reduction for a municipality that has a population greater
5294	5294	than 110,000 is an amount equal to 30 cents for each $1,000 of the municipality's
5295	5295	equalized value, as determined under s. 70.57, plus an amount equal to the
5296	5296	municipality's population multiplied by the amount determined under par. (b) 1.,
5297	5297	except that the reduction determined under this paragraph may not exceed the
5298	5298	lesser of an amount equal to 25 percent of the municipality's payment under this
5299	5299	section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 35 cents
5300	5300	for each $1,000 in equalized value, as determined under s. 70.57.
5301	5301	SECTION 204. 79.035 (4) (h) of the statutes is amended to read:
5302	5302	79.035 (4) (h) The reduction determined under par. (c), (d), (e), or (f) for a town
5303	5303	or village may not exceed the lesser of an amount equal to 25 percent of the town's
5304	5304	or village's payment under this section in 2011, prior to any reduction under s. 79.02
5305	5305	(3) (e), 2021 stats., or the amount determined under par. (c) 2., (d) 2., (e) 2., or (f) 2.
5306	5306	based on equalized value.
5307	5307	SECTION 205. 79.035 (4) (i) of the statutes is amended to read:
5308	5308	79.035 (4) (i) The reduction for a county is the amount determined under par.
5309	5309	(b) 2. multiplied by the county's population, except that the reduction determined
5310	5310	under this paragraph may not exceed the lesser of an amount equal to 25 percent of
5311	5311	the county's payment under this section in 2011, prior to any reduction under s. 79.02
5312	5312	(3) (e), 2021 stats., or 15 cents for each $1,000 of the county's equalized value, as
5313	5313	determined under s. 70.57.
5314	5314	SECTION 206. 79.035 (5) of the statutes is amended to read:
5315	5315	79.035 (5) Except as provided in subs. (6), (7), and (8), for the distribution in
5316	5316	2013 and in subsequent years ending with 2023, each county and municipality shall
5317	5317	1
5318	5318	2
5319	5319	3
5320	5320	4
5321	5321	5
5322	5322	6
5323	5323	7
5324	5324	8
5325	5325	9
5326	5326	10
5327	5327	11
5328	5328	12
5329	5329	13
5330	5330	14
5331	5331	15
5332	5332	16
5333	5333	17
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5335	5335	19
5336	5336	20
5337	5337	21
5338	5338	22
5339	5339	23
5340	5340	24 - 104 -2023 - 2024 Legislature LRB-3047/1
5341	5341	ALL:all
5342	5342	SECTION 206 SENATE BILL 301
5343	5343	receive a payment under this section that is equal to the amount of the payment
5344	5344	determined for the county or municipality under this section for 2012.
5345	5345	SECTION 207. 79.035 (5) of the statutes, as affected by 2019 Wisconsin Act 19
5346	5346	and 2023 Wisconsin Act .... (this act), is repealed and recreated to read:
5347	5347	79.035 (5) Except as provided in subs. (7) and (8), for the distribution in 2013
5348	5348	and in subsequent years ending with 2023, each county and municipality shall
5349	5349	receive a payment under this section that is equal to the amount of the payment
5350	5350	determined for the county or municipality under this section for 2012.
5351	5351	SECTION 208. 79.035 (6) of the statutes is amended to read:
5352	5352	79.035 (6) Beginning with the distributions in 2016 and ending with the
5353	5353	distributions in 2035 2023, the annual payment under s. 79.02 (1) to a county in
5354	5354	which a sports and entertainment arena, as defined in s. 229.41 (11e), is located shall
5355	5355	be the amount otherwise determined for the county under this section, minus
5356	5356	$4,000,000.
5357	5357	SECTION 209. 79.035 (8) of the statutes is amended to read:
5358	5358	79.035 (8) Beginning with the distributions in 2021 and ending with the
5359	5359	distributions in 2023, the department of revenue shall increase the payment to each
5360	5360	county and municipality under this section by the amount the county or municipality
5361	5361	reported under s. 66.0137 (5) (d) for the year prior to the previous calendar year. The
5362	5362	department shall decrease the total amount to be distributed to all counties and
5363	5363	municipalities by the total of all amounts reported under s. 66.0137 (5) (d) for the
5364	5364	year prior to the previous calendar year and reduce each payment to a county or
5365	5365	municipality under this section in proportion to the entity's share of the total
5366	5366	distribution.
5367	5367	SECTION 210. 79.036 of the statutes is created to read:
5368	5368	1
5369	5369	2
5370	5370	3
5371	5371	4
5372	5372	5
5373	5373	6
5374	5374	7
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5388	5388	21
5389	5389	22
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5391	5391	24
5392	5392	25 - 105 -2023 - 2024 Legislature
5393	5393	LRB-3047/1
5394	5394	ALL:all
5395	5395	SECTION 210
5396	5396	SENATE BILL 301
5397	5397	79.036 County and municipal aid; beginning in 2024. (1) Except as
5398	5398	provided in subs. (2), (3), and (4), for the distribution in 2024 and in subsequent
5399	5399	years, each county and municipality shall receive payments under this section as
5400	5400	follows:
5401	5401	(a) For the distribution in 2024, each county and municipality shall receive a
5402	5402	payment equal to the amount it received under s. 79.035 in 2023.
5403	5403	(b) For the distribution in 2025 and subsequent years, each county and
5404	5404	municipality shall receive a payment equal to the proportion of the total payments
5405	5405	from the county and municipal aid account under s. 25.491 (2) that the county or
5406	5406	municipality received in 2024 multiplied by the amount for the year in the county
5407	5407	and municipal aid account under s. 25.491 (2).
5408	5408	(2) Beginning with the distributions in 2024 and ending with the distributions
5409	5409	in 2035, the annual payment under s. 79.02 (1) to a county in which a sports and
5410	5410	entertainment arena, as defined in s. 229.41 (11e), is located shall be the amount
5411	5411	otherwise determined for the county under this section, minus $4,000,000.
5412	5412	(3) (a) The department of administration shall reduce the payment under this
5413	5413	section to each county and municipality that receives a grant under s. 16.047 (4m)
5414	5414	for replacement of public transit vehicles in an urban mass transit system by an
5415	5415	amount determined as follows:
5416	5416	1. For an urban mass transit system that is eligible to receive state aid under
5417	5417	s. 85.20 (4m) (a) 6. cm. or d. and serving a population exceeding 200,000, 75 percent
5418	5418	of the total amount of grants received under s. 16.047 (4m).
5419	5419	2. For an urban mass transit system that is eligible to receive state aid under
5420	5420	s. 85.20 (4m) (a) 7. and serving a population of at least 50,000, 20 percent of the total
5421	5421	amount of grants received under s. 16.047 (4m).
5422	5422	1
5423	5423	2
5424	5424	3
5425	5425	4
5426	5426	5
5427	5427	6
5428	5428	7
5429	5429	8
5430	5430	9
5431	5431	10
5432	5432	11
5433	5433	12
5434	5434	13
5435	5435	14
5436	5436	15
5437	5437	16
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5441	5441	20
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5443	5443	22
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5446	5446	25 - 106 -2023 - 2024 Legislature LRB-3047/1
5447	5447	ALL:all
5448	5448	SECTION 210 SENATE BILL 301
5449	5449	3. For an urban mass transit system that is eligible to receive state aid under
5450	5450	s. 85.20 (4m) (a) 8. and serving a population of less than 50,000, 10 percent of the total
5451	5451	amount of grants received under s. 16.047 (4m).
5452	5452	(b) Beginning with the first payment due under s. 79.02 (1) after the county or
5453	5453	municipality receives a grant under s. 16.047 (4m), the department of administration
5454	5454	shall apply the reduction determined under par. (a) for each county and municipality
5455	5455	by reducing 10 consecutive annual payments under s. 79.02 (1) to the county or
5456	5456	municipality by equal amounts.
5457	5457	(4) Beginning with the distributions in 2024, the department of revenue shall
5458	5458	increase the payment to each county and municipality under this section by the
5459	5459	amount the county or municipality reported under s. 66.0137 (5) (d) for the year prior
5460	5460	to the previous calendar year. The department shall decrease the total amount to be
5461	5461	distributed to all counties and municipalities by the total of all amounts reported
5462	5462	under s. 66.0137 (5) (d) for the year prior to the previous calendar year and reduce
5463	5463	each payment to a county or municipality under this section in proportion to the
5464	5464	entity's share of the total distribution.
5465	5465	SECTION 211. 79.036 (1) (intro.) of the statutes, as created by 2023 Wisconsin
5466	5466	Act .... (this act), is repealed and recreated to read:
5467	5467	79.036 (1) (intro.) Except as provided in subs. (3) and (4), for the distribution
5468	5468	in 2024 and in subsequent years, each county and municipality shall receive
5469	5469	payments under this section as follows:
5470	5470	SECTION 212. 79.036 (2) of the statutes, as created by 2023 Wisconsin Act ....
5471	5471	(this act), is repealed.
5472	5472	SECTION 213. 79.037 of the statutes is created to read:
5473	5473	1
5474	5474	2
5475	5475	3
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5477	5477	5
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5496	5496	24 - 107 -2023 - 2024 Legislature
5497	5497	LRB-3047/1
5498	5498	ALL:all
5499	5499	SECTION 213
5500	5500	SENATE BILL 301
5501	5501	79.037 Supplemental county and municipal aid. (1) Beginning with the
5502	5502	distributions in 2024, each county and municipality shall receive in each year a
5503	5503	payment from the supplemental county and municipal aid account to be used for law
5504	5504	enforcement, fire protection, emergency medical services, emergency response
5505	5505	communications, public works, and transportation, except that no amounts received
5506	5506	under this subsection may be used for administrative services.
5507	5507	(2) In 2024, the department of revenue shall determine the amount of the
5508	5508	payments under this section as follows:
5509	5509	(a) Each county shall receive an amount equal to the sum of the following:
5510	5510	1. Fifty thousand dollars.
5511	5511	2. The amount determined as follows or zero, whichever is greater:
5512	5512	a. Multiply the county's levy in 2020 by 1.02.
5513	5513	b. Subtract the amount determined under subd. 2. a. from the county's levy in
5514	5514	2021.
5515	5515	3. The amount determined as follows:
5516	5516	a. Add the amount received by the county in 2024 and the amounts determined
5517	5517	under subds. 1. and 2.
5518	5518	b. Divide the amount determined under subd. 3. a. by the county's population
5519	5519	in 2022.
5520	5520	c. Determine the maximum amount determined under subd. 3. b. among all
5521	5521	counties.
5522	5522	d. Multiply the amount determined under subd. 3. c. by 1.5.
5523	5523	e. Divide the amount determined under subd. 3. b. by the amount determined
5524	5524	under subd. 3. d.
5525	5525	f. Subtract the amount determined under subd. 3. e. from 1.
5526	5526	1
5527	5527	2
5528	5528	3
5529	5529	4
5530	5530	5
5531	5531	6
5532	5532	7
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5550	5550	25 - 108 -2023 - 2024 Legislature LRB-3047/1
5551	5551	ALL:all
5552	5552	SECTION 213 SENATE BILL 301
5553	5553	g. Multiply the amount determined under subd. 3. f. by an amount equal to 10
5554	5554	times the county's population in 2022.
5555	5555	h. Multiply the amount determined under subd. 3. g. by 0.689758.
5556	5556	(b) Each city, village, and town with a population under 5,000 shall receive an
5557	5557	amount equal to 10 percent of the amount received by the city, village, or town in 2024
5558	5558	under s. 79.036 or the amount calculated as follows, whichever is greater:
5559	5559	1. Multiply the population of the city, village, or town in 2022 by 0.00001052.
5560	5560	2. Add the amount determined under subd. 1. to 16.813.
5561	5561	3. Multiply the population of the city, village, or town in 2022 by the amount
5562	5562	determined under subd. 2.
5563	5563	4. Add the amount determined under subd. 3. to 30,000.
5564	5564	(c) Each city, village, and town with a population in 2022 of at least 5,000 and
5565	5565	not more than 30,000 shall receive an amount equal to the sum of the following:
5566	5566	1. Ten percent of the amount received by the city, village, or town under s.
5567	5567	79.036 or the amount calculated as follows, whichever is greater:
5568	5568	a. Multiply the population of the city, village, or town in 2022 by 0.00001659.
5569	5569	b. Add the amount determined under subd. 1. a. to 14.5.
5570	5570	c. Multiply the population of the city, village, or town in 2022 by the amount
5571	5571	determined under subd. 1. b.
5572	5572	d. Add the amount determined under subd. 1. c. to 25,700.
5573	5573	2. The amount calculated as follows:
5574	5574	a. Divide the population of the city, village, or town in 2022 by the sum of the
5575	5575	population in 2022 of all cities, villages, and towns with a population in 2022 of at
5576	5576	least 5,000 and not more than 30,000.
5577	5577	b. Multiply the amount determined under subd. 2. a. by $15,000,000.
5578	5578	1
5579	5579	2
5580	5580	3
5581	5581	4
5582	5582	5
5583	5583	6
5584	5584	7
5585	5585	8
5586	5586	9
5587	5587	10
5588	5588	11
5589	5589	12
5590	5590	13
5591	5591	14
5592	5592	15
5593	5593	16
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5597	5597	20
5598	5598	21
5599	5599	22
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5602	5602	25 - 109 -2023 - 2024 Legislature
5603	5603	LRB-3047/1
5604	5604	ALL:all
5605	5605	SECTION 213
5606	5606	SENATE BILL 301
5607	5607	(d) Each city, village, and town with a population in 2022 greater than 30,000
5608	5608	shall receive an amount equal to 10 percent of the amount received by the city,
5609	5609	village, or town in 2024 under s. 79.036 or the amount calculated as follows,
5610	5610	whichever is greater:
5611	5611	1. Multiply the population of the city, village, or town in 2022 by 0.00001659.
5612	5612	2. Add the amount determined under subd. 1. to 14.5.
5613	5613	3. Multiply the population of the city, village, or town in 2022 by the amount
5614	5614	determined under subd. 2.
5615	5615	4. Add the amount determined under subd. 3. to 25,700.
5616	5616	(3) For the distribution in 2025 and subsequent years, each county and
5617	5617	municipality shall receive a payment under this section equal to the proportion of the
5618	5618	total payments from the supplemental county and municipal aid account under s.
5619	5619	25.491 (9) that the county or municipality received in 2024 multiplied by the amount
5620	5620	for the year in the supplemental county and municipal aid account under s. 25.491
5621	5621	(9).
5622	5622	SECTION 214. 79.038 of the statutes is created to read:
5623	5623	79.038 Innovation grants and innovation planning grants. (1)
5624	5624	INNOVATION GRANTS. (a) Beginning on the date identified in the notice under 2023
5625	5625	Wisconsin Act .... (this act), section 244 (1), counties and municipalities may apply
5626	5626	to the department of revenue, in the form and manner prescribed by the department,
5627	5627	for innovation grants to be used to implement innovation plans. For purposes of this
5628	5628	subsection, an “innovation plan” is a plan submitted by a county or municipality to
5629	5629	transfer county or municipal services or duties described in par. (b) to a county,
5630	5630	municipality, nonprofit organization, or private entity. The department may approve
5631	5631	an application by a county or municipality for a grant under this subsection only if
5632	5632	1
5633	5633	2
5634	5634	3
5635	5635	4
5636	5636	5
5637	5637	6
5638	5638	7
5639	5639	8
5640	5640	9
5641	5641	10
5642	5642	11
5643	5643	12
5644	5644	13
5645	5645	14
5646	5646	15
5647	5647	16
5648	5648	17
5649	5649	18
5650	5650	19
5651	5651	20
5652	5652	21
5653	5653	22
5654	5654	23
5655	5655	24
5656	5656	25 - 110 -2023 - 2024 Legislature LRB-3047/1
5657	5657	ALL:all
5658	5658	SECTION 214 SENATE BILL 301
5659	5659	the county or municipality enters into an agreement or contract to transfer services
5660	5660	or duties described in par. (b) to a county, municipality, nonprofit organization, or
5661	5661	private entity, and all of the following apply:
5662	5662	1. The county or municipality provides to the department a copy of a signed
5663	5663	agreement or contract with a county, municipality, nonprofit organization, or private
5664	5664	entity to transfer one or more services or duties to the county, municipality, nonprofit
5665	5665	organization, or private entity, and the agreement or contract satisfies all of the
5666	5666	following:
5667	5667	a. The agreement or contract specifies the services or duties to be transferred
5668	5668	to the county, municipality, nonprofit organization, or private entity.
5669	5669	b. The agreement or contract transfers all services or duties specified under
5670	5670	subd. 1. a. for a period of time that is at least twice the length of the period described
5671	5671	in par. (d) 1. that remains on the date that the application is submitted.
5672	5672	c. The agreement or contract indicates the cost to the county or municipality
5673	5673	transferring a service or duty of performing each service or duty specified under
5674	5674	subd. 1. a. in the year immediately preceding the transfer of the service or duty under
5675	5675	the agreement or contract, and, if the agreement or contract transfers a service or
5676	5676	duty specified under subd. 1. a. to a county or municipality, the cost to the county or
5677	5677	municipality to which the service or duty is transferred of performing each
5678	5678	transferred service or duty in the year immediately preceding the transfer of the
5679	5679	service or duty.
5680	5680	d. The agreement or contract specifies the amount that the county or
5681	5681	municipality will pay to the county, municipality, nonprofit organization, or private
5682	5682	entity to which the service or duty is transferred of performing each service or duty
5683	5683	specified under subd. 1. a. for the entire term of the agreement or contract.
5684	5684	1
5685	5685	2
5686	5686	3
5687	5687	4
5688	5688	5
5689	5689	6
5690	5690	7
5691	5691	8
5692	5692	9
5693	5693	10
5694	5694	11
5695	5695	12
5696	5696	13
5697	5697	14
5698	5698	15
5699	5699	16
5700	5700	17
5701	5701	18
5702	5702	19
5703	5703	20
5704	5704	21
5705	5705	22
5706	5706	23
5707	5707	24
5708	5708	25 - 111 -2023 - 2024 Legislature
5709	5709	LRB-3047/1
5710	5710	ALL:all
5711	5711	SECTION 214
5712	5712	SENATE BILL 301
5713	5713	e. The agreement or contract specifies the allocation of grant moneys between
5714	5714	the counties or municipalities that are parties to the agreement or contract.
5715	5715	2. The county or municipality provided all services or duties specified under
5716	5716	subd. 1. a. in the year immediately preceding the year that the services or duties are
5717	5717	transferred under the agreement or contract described in subd. 1.
5718	5718	(b) 1. The department of revenue may award a grant for an agreement or
5719	5719	contract under par. (a) only for a transfer of one or more of the following services or
5720	5720	duties, and only if the innovation plan indicates that the transfer will realize a
5721	5721	projected savings of at least 10 percent of the total cost of providing the service or
5722	5722	duty:
5723	5723	a. Public safety, including law enforcement, but not including jails.
5724	5724	b. Fire protection.
5725	5725	c. Emergency services.
5726	5726	d. Courts.
5727	5727	e. Jails.
5728	5728	f. Training.
5729	5729	g. Communications.
5730	5730	h. Information technology.
5731	5731	i. Administration, including staffing, payroll, and human resources.
5732	5732	j. Public works.
5733	5733	k. Economic development and tourism.
5734	5734	L. Public health.
5735	5735	m. Housing, planning, and zoning.
5736	5736	n. Parks and recreation.
5737	5737	1
5738	5738	2
5739	5739	3
5740	5740	4
5741	5741	5
5742	5742	6
5743	5743	7
5744	5744	8
5745	5745	9
5746	5746	10
5747	5747	11
5748	5748	12
5749	5749	13
5750	5750	14
5751	5751	15
5752	5752	16
5753	5753	17
5754	5754	18
5755	5755	19
5756	5756	20
5757	5757	21
5758	5758	22
5759	5759	23
5760	5760	24 - 112 -2023 - 2024 Legislature LRB-3047/1
5761	5761	ALL:all
5762	5762	SECTION 214 SENATE BILL 301
5763	5763	2. For purposes of this subsection, the total cost of providing a service under
5764	5764	subd. 1. includes the cost of wages, fringe benefits, training, and equipment
5765	5765	associated with providing the service.
5766	5766	3. In calculating the projected savings under this paragraph to be realized by
5767	5767	a transfer of fire protection or emergency medical services involving an entity that
5768	5768	engages volunteer fire fighters or emergency medical services practitioners, the
5769	5769	department shall attribute to all volunteer fire fighter or emergency medical services
5770	5770	practitioner positions fair market compensation for the services provided by the
5771	5771	volunteer fire fighter or emergency medical services practitioner positions. The
5772	5772	department shall promulgate rules specifying the method of determining fair
5773	5773	market compensation for the services provided by a volunteer fire fighter position
5774	5774	and emergency medical services practitioner position for purposes of this paragraph.
5775	5775	(c) 1. The department may not approve a grant under par. (a) after the end of
5776	5776	the 4th fiscal year after the date identified in the notice under 2023 Wisconsin Act
5777	5777	.... (this act), section 244 (1).
5778	5778	2. The department may distribute a total of up to $300,000,000 in payments
5779	5779	under this subsection.
5780	5780	3. The department may not approve a grant under par. (a) if distributing all
5781	5781	payments for the grant and all other grants awarded under this subsection as
5782	5782	provided in par. (d) would result in the distribution of an amount that exceeds the
5783	5783	amount under subd. 2.
5784	5784	(d) 1. A grant awarded under par. (a) shall be distributed in payments made
5785	5785	each year during the period consisting of the first fiscal year that begins after the
5786	5786	date identified in the notice under 2023 Wisconsin Act .... (this act), section 244 (1),
5787	5787	and the following 2 fiscal years. Except as provided in subds. 2., 3., and 4., with
5788	5788	1
5789	5789	2
5790	5790	3
5791	5791	4
5792	5792	5
5793	5793	6
5794	5794	7
5795	5795	8
5796	5796	9
5797	5797	10
5798	5798	11
5799	5799	12
5800	5800	13
5801	5801	14
5802	5802	15
5803	5803	16
5804	5804	17
5805	5805	18
5806	5806	19
5807	5807	20
5808	5808	21
5809	5809	22
5810	5810	23
5811	5811	24
5812	5812	25 - 113 -2023 - 2024 Legislature
5813	5813	LRB-3047/1
5814	5814	ALL:all
5815	5815	SECTION 214
5816	5816	SENATE BILL 301
5817	5817	regard to an innovation plan involving only counties and municipalities, the amount
5818	5818	of the grant awarded under par. (a) for that plan to be distributed in each year is equal
5819	5819	to 25 percent of the total costs specified under par. (a) 1. c. of performing the services
5820	5820	and duties covered by the innovation plan in the year immediately preceding the
5821	5821	transfer of the services or duties, excluding the costs specified under par. (a) 1. c. paid
5822	5822	by the county or municipality with the highest total costs of performing the services
5823	5823	or duties covered by the innovation plan in the year immediately preceding the
5824	5824	transfer of the services or duties. Except as provided in subds. 2., 3., and 4., with
5825	5825	regard to an innovation plan involving the transfer of a service or duty to a nonprofit
5826	5826	organization or private entity, the amount of the grant awarded under par. (a) for
5827	5827	that plan to be distributed in each year is equal to 25 percent of the total costs
5828	5828	specified under par. (a) 1. c. of performing the transferred services and duties in the
5829	5829	year immediately preceding the transfer of the services or duties.
5830	5830	2. No county or municipality may receive a total amount of payments
5831	5831	distributed during a year under this subsection that exceeds $10,000,000.
5832	5832	3. The department of revenue shall notify the department of administration of
5833	5833	any county or municipality that failed to realize its projected savings as required
5834	5834	under par. (e) 2. a. or b., and the department of administration shall withhold from
5835	5835	the next payment to the county or municipality an amount equal to the difference
5836	5836	between the amount of savings required to be realized under par. (e) 2. a. or b. and
5837	5837	the actual amount of savings realized.
5838	5838	4. The department shall allocate the grant moneys distributed under this
5839	5839	paragraph as provided by the agreement or contract under par. (a) 1. e.
5840	5840	(e) 1. The department of revenue shall give priority to county and municipal
5841	5841	innovation plans that attempt to realize savings for public safety, fire protection, and
5842	5842	1
5843	5843	2
5844	5844	3
5845	5845	4
5846	5846	5
5847	5847	6
5848	5848	7
5849	5849	8
5850	5850	9
5851	5851	10
5852	5852	11
5853	5853	12
5854	5854	13
5855	5855	14
5856	5856	15
5857	5857	16
5858	5858	17
5859	5859	18
5860	5860	19
5861	5861	20
5862	5862	21
5863	5863	22
5864	5864	23
5865	5865	24
5866	5866	25 - 114 -2023 - 2024 Legislature LRB-3047/1
5867	5867	ALL:all
5868	5868	SECTION 214 SENATE BILL 301
5869	5869	emergency services while maintaining the appropriate level of such services. After
5870	5870	the department awards grants to priority applicants, the department may award
5871	5871	other counties and municipalities a prorated share of the remaining amount
5872	5872	allocated under s. 25.491 (10).
5873	5873	2. a. Each applicant under this paragraph shall certify to the department that
5874	5874	the county or municipality shall realize half of the projected savings under its plan
5875	5875	no later than 24 months after first receiving a distribution for the grant.
5876	5876	b. Each applicant under this paragraph shall certify to the department that the
5877	5877	county or municipality shall realize the full amount of the projected savings under
5878	5878	its plan no later than 36 months after first receiving a distribution for the grant.
5879	5879	(f) 1. Each year during the period described in par. (d) during which grants are
5880	5880	distributed, the department of revenue shall audit at least 10 percent of the grants
5881	5881	awarded under par. (a) for which at least 24 months have passed since the first
5882	5882	distribution under the grant.
5883	5883	2. Each year during the period during which grants under par. (a) are awarded,
5884	5884	no later than December 31, the department of revenue shall submit a report to the
5885	5885	joint committee on finance concerning all grants awarded under par. (a).
5886	5886	(2) INNOVATION PLANNING GRANTS. Beginning in 2024, a municipality with a
5887	5887	population not exceeding 5,000 may apply to the department of revenue, in the form
5888	5888	and manner prescribed by the department, for a grant to be used only for staffing and
5889	5889	consultant expenses for planning the transfer of one or more of the services listed
5890	5890	under sub. (1) (b). No municipality may receive more than $100,000 for each project
5891	5891	plan submitted under this paragraph and approved by the department of revenue.
5892	5892	SECTION 215. 79.039 of the statutes is created to read:
5893	5893	1
5894	5894	2
5895	5895	3
5896	5896	4
5897	5897	5
5898	5898	6
5899	5899	7
5900	5900	8
5901	5901	9
5902	5902	10
5903	5903	11
5904	5904	12
5905	5905	13
5906	5906	14
5907	5907	15
5908	5908	16
5909	5909	17
5910	5910	18
5911	5911	19
5912	5912	20
5913	5913	21
5914	5914	22
5915	5915	23
5916	5916	24 - 115 -2023 - 2024 Legislature
5917	5917	LRB-3047/1
5918	5918	ALL:all
5919	5919	SECTION 215
5920	5920	SENATE BILL 301
5921	5921	79.039 Certain reductions. (1) For the distribution in 2024 and subsequent
5922	5922	years, if in any year a county or municipality fails to satisfy the requirements under
5923	5923	s. 62.90 (5) (a) or 66.0608 (2m), the secretary of administration shall reduce the
5924	5924	county's or municipality's total of payments under ss. 79.036 and 79.037 for the next
5925	5925	year by 15 percent.
5926	5926	(2) (a) 1. If in any year a county that imposes the tax under s. 77.70 (2) fails to
5927	5927	make the contribution to its retirement system's unfunded actuarial accrued
5928	5928	liability, as required under s. 77.70 (2) (a), the department of revenue shall reduce
5929	5929	the county's total of payments under ss. 79.035, 79.036, and 79.037 for that year by
5930	5930	the amount of the unpaid contribution and direct the department of administration
5931	5931	to pay that amount towards the retirement system's unfunded actuarial accrued
5932	5932	liability.
5933	5933	2. If in any year a county that imposes the tax under s. 77.70 (2) uses the
5934	5934	revenue from that tax for an expenditure that is not authorized under s. 77.70 (2),
5935	5935	the department of revenue shall reduce the county's total of payments under ss.
5936	5936	79.035, 79.036, and 79.037 for that year by the amount of the unauthorized
5937	5937	expenditure and direct the department of administration to pay to the county the
5938	5938	reduced amount.
5939	5939	(b) 1. If in any year a municipality that imposes the tax under s. 77.701 fails
5940	5940	to make the contribution to its retirement system's unfunded actuarial accrued
5941	5941	liability, as required under s. 77.701 (1), the department of revenue shall reduce the
5942	5942	municipality's total of payments under ss. 79.035, 79.036, and 79.037 for that year
5943	5943	by the amount of the unpaid contribution and direct the department of
5944	5944	administration to pay that amount towards the retirement system's unfunded
5945	5945	actuarial accrued liability.
5946	5946	1
5947	5947	2
5948	5948	3
5949	5949	4
5950	5950	5
5951	5951	6
5952	5952	7
5953	5953	8
5954	5954	9
5955	5955	10
5956	5956	11
5957	5957	12
5958	5958	13
5959	5959	14
5960	5960	15
5961	5961	16
5962	5962	17
5963	5963	18
5964	5964	19
5965	5965	20
5966	5966	21
5967	5967	22
5968	5968	23
5969	5969	24
5970	5970	25 - 116 -2023 - 2024 Legislature LRB-3047/1
5971	5971	ALL:all
5972	5972	SECTION 215 SENATE BILL 301
5973	5973	2. If in any year a municipality that imposes the tax under s. 77.701 uses the
5974	5974	revenue from that tax for an expenditure that is not authorized under s. 77.701, the
5975	5975	department of revenue shall reduce the municipality's total of payments under ss.
5976	5976	79.035, 79.036, and 79.037 for that year by the amount of the unauthorized
5977	5977	expenditure and direct the department of administration to pay to the municipality
5978	5978	the reduced amount.
5979	5979	SECTION 216. 79.05 (2) (c) of the statutes is amended to read:
5980	5980	79.05 (2) (c) Its municipal budget; exclusive of principal and interest on
5981	5981	long-term debt and exclusive of revenue sharing payments under s. 66.0305,
5982	5982	payments of premiums under s. 66.0137 (5) (c) 1. and 1m., payments received under
5983	5983	s. 79.038, expenditures of payments due to the termination of a tax incremental
5984	5984	district under s. 79.096 (3), recycling fee payments under s. 289.645, expenditures
5985	5985	of grant payments under s. 16.297 (1m), unreimbursed expenses related to an
5986	5986	emergency declared under s. 323.10, expenditures from moneys received pursuant
5987	5987	to P.L. 111-5, grants received from the state or federal government for the purpose
5988	5988	of providing law enforcement, fire protection, or emergency medical services, and
5989	5989	expenditures made pursuant to a purchasing agreement with a school district
5990	5990	whereby the municipality makes purchases on behalf of the school district; for the
5991	5991	year of the statement under s. 79.015 increased over its municipal budget as adjusted
5992	5992	under sub. (6); exclusive of principal and interest on long-term debt and exclusive
5993	5993	of revenue sharing payments under s. 66.0305, payments of premiums under s.
5994	5994	66.0137 (5) (c) 1. and 1m., payments received under s. 79.038, expenditures of
5995	5995	payments due to the termination of a tax incremental district under s. 79.096 (3),
5996	5996	recycling fee payments under s. 289.645, expenditures of grant payments under s.
5997	5997	16.297 (1m), unreimbursed expenses related to an emergency declared under s.
5998	5998	1
5999	5999	2
6000	6000	3
6001	6001	4
6002	6002	5
6003	6003	6
6004	6004	7
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6020	6020	23
6021	6021	24
6022	6022	25 - 117 -2023 - 2024 Legislature
6023	6023	LRB-3047/1
6024	6024	ALL:all
6025	6025	SECTION 216
6026	6026	SENATE BILL 301
6027	6027	323.10, expenditures from moneys received pursuant to P.L. 111-5, grants received
6028	6028	from the state or federal government for the purpose of providing law enforcement,
6029	6029	fire protection, or emergency medical services, and expenditures made pursuant to
6030	6030	a purchasing agreement with a school district whereby the municipality makes
6031	6031	purchases on behalf of the school district; for the year before that year by less than
6032	6032	the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10
6033	6033	percent.
6034	6034	SECTION 217. 79.05 (3) (d) of the statutes is amended to read:
6035	6035	79.05 (3) (d) Multiply the amount under par. (c) by the amount for the year
6036	6036	under s. 79.01 (1), 2021 stats.
6037	6037	SECTION 218. 79.0965 of the statutes is created to read:
6038	6038	79.0965 State aid; repeal of personal property tax. (1) Beginning in 2025,
6039	6039	the department of administration shall pay to each taxing jurisdiction, as defined in
6040	6040	s. 79.095 (1) (c), an amount equal to the property taxes levied on the items of personal
6041	6041	property described under s. 70.111 (28) for the property tax assessments as of
6042	6042	January 1, 2023.
6043	6043	(2) (a) Each municipality shall report to the department of revenue, in the time
6044	6044	and manner determined by the department, the amount of the property taxes levied
6045	6045	on the items of personal property described under s. 70.111 (28) for the property tax
6046	6046	assessments as of January 1, 2023, on behalf of the municipality and on behalf of
6047	6047	other taxing jurisdictions.
6048	6048	(b) Each taxing jurisdiction shall report to the department of revenue, in the
6049	6049	time and manner determined by the department, any information the department
6050	6050	considers necessary to administer this section.
6051	6051	1
6052	6052	2
6053	6053	3
6054	6054	4
6055	6055	5
6056	6056	6
6057	6057	7
6058	6058	8
6059	6059	9
6060	6060	10
6061	6061	11
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6063	6063	13
6064	6064	14
6065	6065	15
6066	6066	16
6067	6067	17
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6069	6069	19
6070	6070	20
6071	6071	21
6072	6072	22
6073	6073	23
6074	6074	24 - 118 -2023 - 2024 Legislature LRB-3047/1
6075	6075	ALL:all
6076	6076	SECTION 218 SENATE BILL 301
6077	6077	(c) If a municipality does not timely electronically file the report required by
6078	6078	the department of revenue under par. (a), the following reductions will be made to
6079	6079	the municipality's personal property aid distributed under sub. (1) in 2025:
6080	6080	1. Reduction of 25 percent, if not filed by June 30, 2024.
6081	6081	2. Forfeiture of the municipality's aid under sub. (1), if not filed by July 15,
6082	6082	2024.
6083	6083	(d) If a municipality does not electronically file the report required by the
6084	6084	department of revenue under par. (a) by July 15, 2024, the department may use the
6085	6085	best information available to calculate the aid to distribute under sub. (1) in 2025 to
6086	6086	the applicable taxing jurisdictions.
6087	6087	(3) Each taxing jurisdiction shall attribute to each tax incremental district
6088	6088	within the taxing jurisdiction the district's proportionate share of the amount the
6089	6089	taxing jurisdiction receives under sub. (1). The amount that would have been paid
6090	6090	to a tax incremental district under this subsection shall be distributed to the
6091	6091	municipality and applicable taxing jurisdictions in the year following the
6092	6092	termination of the tax incremental district and in each year thereafter.
6093	6093	SECTION 219. 101.02 (7y) of the statutes is created to read:
6094	6094	101.02 (7y) (a) In this subsection, “quarry” has the meaning given in s. 66.0441
6095	6095	(2) (g).
6096	6096	(b) Notwithstanding sub. (7) (a), and except as provided in this subsection and
6097	6097	s. 66.0441 (3) (d), a city, village, town, or county may not make or enforce a local order
6098	6098	that limits blasting at a quarry.
6099	6099	(c) A city, village, town, or county may petition the department for an order
6100	6100	granting the city, village, town, or county the authority to impose additional
6101	6101	restrictions and requirements related to blasting on the operator of a quarry. If a city,
6102	6102	1
6103	6103	2
6104	6104	3
6105	6105	4
6106	6106	5
6107	6107	6
6108	6108	7
6109	6109	8
6110	6110	9
6111	6111	10
6112	6112	11
6113	6113	12
6114	6114	13
6115	6115	14
6116	6116	15
6117	6117	16
6118	6118	17
6119	6119	18
6120	6120	19
6121	6121	20
6122	6122	21
6123	6123	22
6124	6124	23
6125	6125	24
6126	6126	25 - 119 -2023 - 2024 Legislature
6127	6127	LRB-3047/1
6128	6128	ALL:all
6129	6129	SECTION 219
6130	6130	SENATE BILL 301
6131	6131	village, town, or county submits a petition under this paragraph because of concerns
6132	6132	regarding the potential impact of blasting on a qualified historic building, as defined
6133	6133	in s. 101.121 (2) (c), the department may require the operator of the quarry to pay
6134	6134	the costs of an impact study related to the qualified historic building.
6135	6135	(d) If the department issues an order under this subsection, the order may
6136	6136	grant the city, village, town, or county the authority to impose restrictions and
6137	6137	requirements related to blasting at the quarry that are more restrictive than the
6138	6138	requirements under s. 101.15 related to blasting and rules promulgated by the
6139	6139	department under s. 101.15 (2) (e) related to blasting.
6140	6140	(e) The department may not charge a fee to a city, village, town, or county in
6141	6141	connection with a petition submitted under par. (c).
6142	6142	SECTION 220. 115.385 (1) (e) of the statutes is created to read:
6143	6143	115.385 (1) (e) All of the following information derived from statistics reported
6144	6144	under s. 118.124:
6145	6145	1. The total number of incidents per 100 pupils reported by the school or school
6146	6146	district.
6147	6147	2. The average total number of incidents per 100 pupils reported statewide.
6148	6148	3. The total number of incidents listed under s. 118.124 (2) (a) 1., 2., 4., and 8.
6149	6149	per 100 pupils reported by the school or school district.
6150	6150	4. The average total number of incidents listed under s. 118.124 (2) (a) 1., 2.,
6151	6151	4., and 8. per 100 pupils reported statewide.
6152	6152	SECTION 221. 115.385 (1g) (g) of the statutes is created to read:
6153	6153	115.385 (1g) (g) The department may not consider the statistics reported by a
6154	6154	school or school district under s. 118.124.
6155	6155	SECTION 222. 118.124 of the statutes is created to read:
6156	6156	1
6157	6157	2
6158	6158	3
6159	6159	4
6160	6160	5
6161	6161	6
6162	6162	7
6163	6163	8
6164	6164	9
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6166	6166	11
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6170	6170	15
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6175	6175	20
6176	6176	21
6177	6177	22
6178	6178	23
6179	6179	24
6180	6180	25 - 120 -2023 - 2024 Legislature LRB-3047/1
6181	6181	ALL:all
6182	6182	SECTION 222 SENATE BILL 301
6183	6183	118.124 Statistics of crimes and other safety-related incidents. (1) In
6184	6184	this section:
6185	6185	(a) “Participating private high school" means a private school participating in
6186	6186	a parental choice program under s. 118.60 or 119.23 that operates high school grades.
6187	6187	(b) “Public high school" means a public school, including a charter school, that
6188	6188	operates high school grades.
6189	6189	(2) (a) Subject to par. (b), beginning in the 2024-25 school year, a public high
6190	6190	school and a participating private high school shall collect and maintain statistics
6191	6191	of incidents of the following:
6192	6192	1. Homicide.
6193	6193	2. Sexual assault.
6194	6194	3. Burglary, robbery, or theft.
6195	6195	4. Battery, substantial battery, or aggravated battery under s. 940.19.
6196	6196	5. Arson.
6197	6197	6. Use or possession of alcohol, a controlled substance, as defined in s. 961.01
6198	6198	(4), or a controlled substance analog, as defined in s. 961.01 (4m).
6199	6199	7. Possession of a firearm in violation of s. 948.605 (2).
6200	6200	8. A violation of a municipal ordinance relating to disorderly conduct.
6201	6201	(b) The requirement under par. (a) applies only to an incident that satisfies all
6202	6202	of the following:
6203	6203	1. The incident occurred Monday to Friday between the hours of 6 a.m. and 10
6204	6204	p.m.
6205	6205	2. The incident occurred on one of the following:
6206	6206	1
6207	6207	2
6208	6208	3
6209	6209	4
6210	6210	5
6211	6211	6
6212	6212	7
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6215	6215	10
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6218	6218	13
6219	6219	14
6220	6220	15
6221	6221	16
6222	6222	17
6223	6223	18
6224	6224	19
6225	6225	20
6226	6226	21
6227	6227	22
6228	6228	23 - 121 -2023 - 2024 Legislature
6229	6229	LRB-3047/1
6230	6230	ALL:all
6231	6231	SECTION 222
6232	6232	SENATE BILL 301
6233	6233	a. Property owned or leased by the school district in which the public high
6234	6234	school is located, by the operator of the charter school, or by the governing body of
6235	6235	the participating private high school.
6236	6236	b. Transportation, including all of the methods of transportation described in
6237	6237	ss. 121.55 and 121.555, provided by the public high school, participating private high
6238	6238	school, or school district.
6239	6239	3. The incident was reported to law enforcement, and, as a result of the
6240	6240	incident, a charge was filed or a citation was issued.
6241	6241	(3) (a) Annually, each public high school in a school district other than a charter
6242	6242	school established under s. 118.40 (2r) or (2x) shall report the statistics collected
6243	6243	under sub. (2) to the school board. Annually, by July 31, each school board shall
6244	6244	submit to the department a report that includes the statistics reported under this
6245	6245	paragraph by each public high school in the school district and aggregate statistics
6246	6246	collected under sub. (2) for all of the public high schools in the school district other
6247	6247	than charter schools established under s. 118.40 (2r) or (2x).
6248	6248	(b) Annually, by July 31, each operator of a charter school established under
6249	6249	s. 118.40 (2r) or (2x) that operates high school grades and the governing body of each
6250	6250	participating private high school shall submit to the department the statistics the
6251	6251	operator or governing body collected under sub. (2).
6252	6252	(c) No school board, operator of a charter school established under s. 118.40 (2r)
6253	6253	or (2x), or governing body of a participating private high school may include the
6254	6254	identity of a pupil in a report under this subsection.
6255	6255	(4) The department shall promulgate rules to administer this section,
6256	6256	including a rule that requires public high schools, participating private high schools,
6257	6257	1
6258	6258	2
6259	6259	3
6260	6260	4
6261	6261	5
6262	6262	6
6263	6263	7
6264	6264	8
6265	6265	9
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6267	6267	11
6268	6268	12
6269	6269	13
6270	6270	14
6271	6271	15
6272	6272	16
6273	6273	17
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6275	6275	19
6276	6276	20
6277	6277	21
6278	6278	22
6279	6279	23
6280	6280	24 - 122 -2023 - 2024 Legislature LRB-3047/1
6281	6281	ALL:all
6282	6282	SECTION 222 SENATE BILL 301
6283	6283	and school districts to collect and report statistics of incidents under this section in
6284	6284	accordance with the uniform crime reporting system of the department of justice.
6285	6285	(5) The department of justice shall cooperate with the department to develop
6286	6286	a reporting system under this section that incorporates the uniform crime reporting
6287	6287	system of the department of justice.
6288	6288	SECTION 223. 119.04 (1) of the statutes is amended to read:
6289	6289	119.04 (1) Subchapters IV, V and VII of ch. 115, ch. 121 and ss. 66.0235 (3) (c),
6290	6290	66.0603 (1m) to (3), 115.01 (1) and (2), 115.28, 115.31, 115.33, 115.34, 115.343,
6291	6291	115.345, 115.363, 115.364, 115.365 (3), 115.366, 115.367, 115.38 (2), 115.415, 115.445,
6292	6292	118.001 to 118.04, 118.045, 118.06, 118.07, 118.075, 118.076, 118.10, 118.12, 118.124,
6293	6293	118.125 to 118.14, 118.145 (4), 118.15, 118.153, 118.16, 118.162, 118.163, 118.164,
6294	6294	118.18, 118.19, 118.196, 118.20, 118.223, 118.225, 118.24 (1), (2) (c) to (f), (6), (8), and
6295	6295	(10), 118.245, 118.25, 118.255, 118.258, 118.291, 118.292, 118.293, 118.2935, 118.30
6296	6296	to 118.43, 118.46, 118.50, 118.51, 118.52, 118.53, 118.55, 118.56, 120.12 (2m), (4m),
6297	6297	(5), and (15) to (27), 120.125, 120.13 (1), (2) (b) to (g), (3), (14), (17) to (19), (26), (34),
6298	6298	(35), (37), (37m), and (38), 120.137, 120.14, 120.20, 120.21 (3), and 120.25 are
6299	6299	applicable to a 1st class city school district and board but not, unless explicitly
6300	6300	provided in this chapter or in the terms of a contract, to the commissioner or to any
6301	6301	school transferred to an opportunity schools and partnership program.
6302	6302	SECTION 224. 174.065 (3) of the statutes is amended to read:
6303	6303	174.065 (3) COLLECTION OF DELINQUENT DOG LICENSE TAXES. Delinquent dog
6304	6304	license taxes may be collected in the same manner as in s. 74.55 and a civil action
6305	6305	under ch. 799 for the collecting of personal property taxes, if the action is brought
6306	6306	within 6 years after the January 1 of the year in which the taxes are required to be
6307	6307	paid.
6308	6308	1
6309	6309	2
6310	6310	3
6311	6311	4
6312	6312	5
6313	6313	6
6314	6314	7
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6328	6328	21
6329	6329	22
6330	6330	23
6331	6331	24
6332	6332	25 - 123 -2023 - 2024 Legislature
6333	6333	LRB-3047/1
6334	6334	ALL:all
6335	6335	SECTION 225
6336	6336	SENATE BILL 301
6337	6337	SECTION 225. 252.03 (2j) of the statutes is created to read:
6338	6338	252.03 (2j) A local health officer may not issue a mandate to close any business
6339	6339	in order to control an outbreak or epidemic of communicable disease for longer than
6340	6340	14 days unless the governing body of the political subdivision in which the order is
6341	6341	intended to apply approves an extension of the order, with each extension not to
6342	6342	exceed 14 days. In this subsection, “political subdivision” means a city, village, town,
6343	6343	or county.
6344	6344	SECTION 226. 256.15 (1) (ij) of the statutes is created to read:
6345	6345	256.15 (1) (ij) “Interfacility transport” means any transfer of a patient between
6346	6346	health care facilities or any nonemergent transfer of a patient.
6347	6347	SECTION 227. 256.15 (4) (a) 4. of the statutes is created to read:
6348	6348	256.15 (4) (a) 4. If the ambulance is engaged in a nonemergent interfacility
6349	6349	transport, one emergency medical technician who is in the patient compartment
6350	6350	during transport of the patient and one individual who has a certification in
6351	6351	cardiopulmonary resuscitation, through a course approved by the department.
6352	6352	SECTION 228. 256.15 (4m) (d) of the statutes is amended to read:
6353	6353	256.15 (4m) (d) A rural ambulance service provider that is intending to
6354	6354	upgrade its service under par. (b) shall submit to the department an update to its
6355	6355	operational plan including a description of its intention to upgrade. The department
6356	6356	may not require a rural ambulance service provider to stock an ambulance with
6357	6357	equipment to perform all functions that the emergency medical services practitioner
6358	6358	with the highest level of license may perform in order to upgrade the ambulance
6359	6359	service level under par. (b).
6360	6360	SECTION 229. 256.15 (8) (b) 3. of the statutes is amended to read:
6361	6361	1
6362	6362	2
6363	6363	3
6364	6364	4
6365	6365	5
6366	6366	6
6367	6367	7
6368	6368	8
6369	6369	9
6370	6370	10
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6378	6378	18
6379	6379	19
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6381	6381	21
6382	6382	22
6383	6383	23
6384	6384	24 - 124 -2023 - 2024 Legislature LRB-3047/1
6385	6385	ALL:all
6386	6386	SECTION 229 SENATE BILL 301
6387	6387	256.15 (8) (b) 3. The individual satisfactorily completes an emergency medical
6388	6388	responder course that meets or exceeds the guidelines issued by the National
6389	6389	Highway Traffic Safety Administration under 23 CFR 1205.3 (a) (5), that includes
6390	6390	training for response to acts of terrorism, and that is approved by the department.
6391	6391	Any relevant education, training, instruction, or other experience that an applicant
6392	6392	for initial certification as an emergency medical responder who is not affiliated with
6393	6393	an ambulance service provider or emergency medical services program obtained in
6394	6394	connection with any military service, as defined in s. 111.32 (12g), satisfies the
6395	6395	completion of an emergency medical responder course, if the applicant demonstrates
6396	6396	to the satisfaction of the department that the education, training, instruction, or
6397	6397	other experience obtained by the applicant is substantially equivalent to the
6398	6398	emergency medical responder course.
6399	6399	SECTION 230. 256.15 (8) (bm) of the statutes is created to read:
6400	6400	256.15 (8) (bm) The department may not require an applicant for certification
6401	6401	as an emergency medical responder to register with or take the examination of the
6402	6402	national registry of emergency medical technicians. An ambulance service provider
6403	6403	or another emergency medical services program may require an emergency medical
6404	6404	responder to register with or take the examination of the national registry of
6405	6405	emergency medical technicians as a condition of being employed by or volunteering
6406	6406	with the provider or program.
6407	6407	SECTION 231. 256.15 (8) (fm) of the statutes is created to read:
6408	6408	256.15 (8) (fm) Except as provided in ss. 256.17 and 256.18, the department
6409	6409	shall issue a certificate as an emergency medical responder, without requiring
6410	6410	satisfactory completion of any instruction or training that may be required under
6411	6411	par. (b), to any individual who meets the criteria under par. (b) 1. and 2. and has
6412	6412	1
6413	6413	2
6414	6414	3
6415	6415	4
6416	6416	5
6417	6417	6
6418	6418	7
6419	6419	8
6420	6420	9
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6434	6434	23
6435	6435	24
6436	6436	25 - 125 -2023 - 2024 Legislature
6437	6437	LRB-3047/1
6438	6438	ALL:all
6439	6439	SECTION 231
6440	6440	SENATE BILL 301
6441	6441	obtained relevant education, training, and experience in connection with military
6442	6442	service, as defined in s. 111.32 (12g). The determination of whether an individual has
6443	6443	obtained relevant education, training, and experience is solely within the discretion
6444	6444	of the ambulance service provider or emergency medical services program with
6445	6445	which the individual intends to be employed or to volunteer.
6446	6446	SECTION 232. 256.15 (10m) of the statutes is created to read:
6447	6447	256.15 (10m) EXCLUSIVE ARRANGEMENTS PROHIBITED. An ambulance service
6448	6448	provider or emergency medical services program may not prohibit an emergency
6449	6449	medical responder or emergency medical services practitioner who is employed by
6450	6450	or volunteering with the ambulance service provider or emergency medical services
6451	6451	program from being employed by or volunteering with another ambulance service
6452	6452	provider or emergency medical services program.
6453	6453	SECTION 233. 256.35 (3s) (bm) 5. of the statutes is created to read:
6454	6454	256.35 (3s) (bm) 5. Public safety answering points are eligible to receive a grant
6455	6455	under subd. 1. without regard as to whether the public safety answering point is
6456	6456	located in a county that is participating in an emergency services IP network contract
6457	6457	described under par. (b).
6458	6458	SECTION 234. 706.05 (2m) (b) 3. of the statutes is created to read:
6459	6459	706.05 (2m) (b) 3. Descriptions of property specified under s. 70.17 (3).
6460	6460	SECTION 235. 815.18 (3) (intro.) of the statutes is amended to read:
6461	6461	815.18 (3) EXEMPT PROPERTY. (intro.) The debtor's interest in or right to receive
6462	6462	the following property is exempt, except as specifically provided in this section and
6463	6463	ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):
6464	6464	SECTION 236. 978.05 (6) (a) of the statutes is amended to read:
6465	6465	1
6466	6466	2
6467	6467	3
6468	6468	4
6469	6469	5
6470	6470	6
6471	6471	7
6472	6472	8
6473	6473	9
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6489	6489	ALL:all
6490	6490	SECTION 236 SENATE BILL 301
6491	6491	978.05 (6) (a) Institute, commence or appear in all civil actions or special
6492	6492	proceedings under and perform the duties set forth for the district attorney under ch.
6493	6493	980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4),
6494	6494	109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86,
6495	6495	946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection
6496	6496	with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and
6497	6497	938 as the judge may request and perform all appropriate duties and appear if the
6498	6498	district attorney is designated in specific statutes, including matters within chs. 782,
6499	6499	976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority
6500	6500	of the county board to designate, under s. 48.09 (5), that the corporation counsel
6501	6501	provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6)
6502	6502	or 938.09 (6), the district attorney as an appropriate person to represent the interests
6503	6503	of the public under s. 48.14 or 938.14.
6504	6504	SECTION 237. Laws of 1937, chapter 201, section 1 (4), as last affected by laws
6505	6505	of 1947, chapter 357, is amended to read:
6506	6506	[Laws of 1937, chapter 201] Section 1 (4) “Employe" shall mean any person
6507	6507	regularly employed by the county at an annual wage or salary payable at stated
6508	6508	intervals, including any person who is employed by the state but who receives part
6509	6509	of his wage or salary from the county * * *, but not including any person in the service
6510	6510	of a county with a population of at least 750,000 who was never an employe of the
6511	6511	county on or before December 31 of the year that an ordinance is adopted under s.
6512	6512	77.70 (2) (a) of the statutes, in a county with a population of at least 750,000, (a) who
6513	6513	was never an employe of the county on or before December 31 of the year that an
6514	6514	ordinance is adopted under s. 77.70 (2) (a) of the statutes and who is hired as an
6515	6515	employe of the county after that date; or (b) who was an employe of the county before
6516	6516	1
6517	6517	2
6518	6518	3
6519	6519	4
6520	6520	5
6521	6521	6
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6540	6540	25 - 127 -2023 - 2024 Legislature
6541	6541	LRB-3047/1
6542	6542	ALL:all
6543	6543	SECTION 237
6544	6544	SENATE BILL 301
6545	6545	December 31 of the year that an ordinance is adopted under s. 77.70 (2) (a) of the
6546	6546	statutes, separated from county employment before December 31 of the year that an
6547	6547	ordinance is adopted under s. 77.70 (2) (a) of the statutes, and withdrew their
6548	6548	contributions to the retirement system in relation to that separation from
6549	6549	employment before December 31 of the year that an ordinance is adopted under s.
6550	6550	77.70 (2) (a) of the statutes, and is hired after December 31 of the year that an
6551	6551	ordinance is adopted under s. 77.70 (2) (a) of the statutes. In the event of a question
6552	6552	arising as to the right of any person in the service of the county to be classified as an
6553	6553	employe under this act, the decision of the board shall be final. “Employe” does not
6554	6554	include any individual eligible to participate in a retirement plan established by a
6555	6555	county with a population of at least 750,000 under the federal Omnibus Budget
6556	6556	Reconciliation Act of 1990.
6557	6557	SECTION 238. Laws of 1937, chapter 201, section 14A is created to read:
6558	6558	[Laws of 1937, chapter 201] Section 14A. TERMINATION OF RETIREMENT SYSTEM.
6559	6559	The board of a system in a county with a population of at least 750,000 shall
6560	6560	terminate the retirement system within a practicable time after the final payment
6561	6561	has been made to members or their beneficiaries, in accordance with any
6562	6562	requirements of the federal Internal Revenue Code. At no time after July 1, 2023,
6563	6563	or the effective date of this section .... [LRB inserts date], whichever is later, may a
6564	6564	county create a new retirement system under chapter 201, laws of 1937. This section
6565	6565	does not apply to any individual eligible to participate in a retirement plan
6566	6566	established by a county with a population of at least 750,000 under the Omnibus
6567	6567	Budget Reconciliation Act of 1990.
6568	6568	SECTION 239. Laws of 1937, chapter 201, section 21, as created by laws of 1965,
6569	6569	chapter 405, is amended to read:
6570	6570	1
6571	6571	2
6572	6572	3
6573	6573	4
6574	6574	5
6575	6575	6
6576	6576	7
6577	6577	8
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6595	6595	ALL:all
6596	6596	SECTION 239 SENATE BILL 301
6597	6597	[Laws of 1937, chapter 201] Section 21. For the purpose of best protecting the
6598	6598	employes subject to this act by granting supervisory authority over each retirement
6599	6599	system created hereunder to the governmental unit most involved therewith, it is
6600	6600	declared to be the legislative policy that the future operation of each such retirement
6601	6601	system is a matter of local affair and government and shall not be construed to be a
6602	6602	matter of state-wide concern. Each county which is required to establish and
6603	6603	maintain a retirement system pursuant to this act is hereby empowered, by county
6604	6604	ordinance, to make any changes in such retirement system which hereafter may be
6605	6605	deemed necessary or desirable for the continued operation of such retirement
6606	6606	system, but no such change shall operate to diminish or impair the annuities,
6607	6607	benefits or other rights of any person who is a member of such retirement system
6608	6608	prior to the effective date of any such change. In a county with a population of at least
6609	6609	750,000 that has established a retirement system pursuant to this act, the county
6610	6610	and board shall continue to amend, create, and repeal ordinances and rules,
6611	6611	administer benefits, discharge their duties with respect to the retirement system,
6612	6612	and take any other actions necessary to administer the system and maintain the
6613	6613	qualified tax status of the system under the federal Internal Revenue Code until the
6614	6614	plan is terminated under section 14A of this act. The county and board may not make
6615	6615	any changes to the benefits for employes who remain in the retirement system.
6616	6616	SECTION 240. Laws of 1937, chapter 396, section 1 (3) (b) is amended to read:
6617	6617	[Laws of 1937, chapter 396] Section 1 (3) (b). “City agency” shall mean any
6618	6618	board, commission, division, department, office or agency of the city government,
6619	6619	including its sewerage commission, school board, auditorium board, fire and police
6620	6620	departments, annuity and pension board, board of vocational and adult education,
6621	6621	Wisconsin Center District, housing authority, water department, Veolia Milwaukee
6622	6622	1
6623	6623	2
6624	6624	3
6625	6625	4
6626	6626	5
6627	6627	6
6628	6628	7
6629	6629	8
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6642	6642	21
6643	6643	22
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6645	6645	24
6646	6646	25 - 129 -2023 - 2024 Legislature
6647	6647	LRB-3047/1
6648	6648	ALL:all
6649	6649	SECTION 240
6650	6650	SENATE BILL 301
6651	6651	with respect to employes who are participants in the retirement system of
6652	6652	Milwaukee on the effective date of this paragraph .... [LRB inserts date], and public
6653	6653	school teachers' annuity and retirement fund, by which an employe of the city or city
6654	6654	agency is paid.
6655	6655	SECTION 241. Laws of 1937, chapter 396, section 1 (4) (e) 2m. is created to read:
6656	6656	[Laws of 1937, chapter 396] Section 1 (4) (e) 2m. Who are in the service of a city
6657	6657	of the first class, or a city agency of a city of the first class in a county with a
6658	6658	population of at least 750,000; who as of January 1 of the year following the city's
6659	6659	election to join the Wisconsin Retirement System under s. 40.21 (1) of the statutes,
6660	6660	had never been employees of the city or an agency of the city; and who are hired after
6661	6661	January 1 of the year following the city's election to join the Wisconsin Retirement
6662	6662	System under s. 40.21 (1) of the statutes.
6663	6663	SECTION 242. Laws of 1937, chapter 396, section 15 (1), as created by laws of
6664	6664	1947, chapter 441, is amended to read:
6665	6665	[Laws of 1937, chapter 396] Section 15 (1) For the purpose of giving to cities of
6666	6666	the first class the largest measure of self-government with respect to pension
6667	6667	annuity and retirement systems compatible with the constitution and general law,
6668	6668	it is hereby declared to be the legislative policy that all future amendments and
6669	6669	alterations to this act are matters of local affair and government and shall not be
6670	6670	construed as an enactment of state-wide concern. Cities of the first class are hereby
6671	6671	empowered to amend or alter the provisions of this act in the manner prescribed by
6672	6672	section 66.01 of the statutes; provided that no such amendment or alteration shall
6673	6673	modify the annuities, benefits or other rights of any persons who are members of the
6674	6674	system prior to the effective date of such amendment or alteration. In a city of the
6675	6675	first class in a county with a population of at least 750,000 that has established a
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6702	6702	SECTION 242 SENATE BILL 301
6703	6703	retirement system pursuant to this act, the city and board shall continue to amend,
6704	6704	create, and repeal ordinances and rules, administer benefits, discharge their duties
6705	6705	with respect to the retirement system, and take any other actions necessary to
6706	6706	administer the system and maintain the qualified tax status of the system under the
6707	6707	federal Internal Revenue Code until the plan is terminated under section 16A of this
6708	6708	act. The city and board may not make any changes to the benefits for employes who
6709	6709	remain in the retirement system.
6710	6710	SECTION 243. Laws of 1937, chapter 396, section 16A is created to read:
6711	6711	[Laws of 1937, chapter 396] Section 16A. TERMINATION OF RETIREMENT SYSTEM.
6712	6712	The retirement system shall be terminated within a practicable time after the final
6713	6713	payment has been made to members or their beneficiaries, in accordance with any
6714	6714	requirements of the federal Internal Revenue Code. At no time after July 1, 2023,
6715	6715	or the effective date of this section .... [LRB inserts date], whichever is later, may a
6716	6716	city create a retirement system under chapter 396, laws of 1937.
6717	6717	SECTION 244.0Nonstatutory provisions.
6718	6718	(1) NOTICE OF FILING INNOVATION GRANT PROGRAM RULES. At the same time the
6719	6719	department of revenue files with the legislative reference bureau under s. 227.20 the
6720	6720	rules promulgated under s. 79.038 (1), the department of revenue shall send a notice
6721	6721	to the legislative reference bureau for publication in the Wisconsin Administrative
6722	6722	Register that states the date on which the rules will take effect as provided in s.
6723	6723	227.22.
6724	6724	(2) REPORTS FROM TAXING JURISDICTIONS. Each taxing jurisdiction shall report
6725	6725	to the department of revenue, in the time and manner determined by the
6726	6726	department, the amount of the property taxes levied on all items of personal property
6727	6727	for the property tax assessments as of January 1, 2023.
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6755	6755	SECTION 244
6756	6756	SENATE BILL 301
6757	6757	(3) STATEWIDE CONCERN. Notwithstanding any provision of laws of 1937,
6758	6758	chapters 201 and 396, and subsequent amendments to those laws, the treatment of
6759	6759	ss. 59.875 (2) (a) and (c) and 62.623 (1) and (3) and of laws of 1937, chapter 201,
6760	6760	sections 1 (4), 14A, and 21, and chapter 396, sections 1 (3) (b) and (4) (e) 2m., 15 (1),
6761	6761	and 16A is a matter of statewide concern and is not a matter of local affair or
6762	6762	government.
6763	6763	(4) MILWAUKEE CITY AND COUNTY RETIREMENT SYSTEMS. As soon as possible after
6764	6764	an ordinance is adopted under s. 77.70 (2) (a) or 77.701 (1), the city of Milwaukee
6765	6765	employes' retirement system and the Milwaukee county retirement plan shall
6766	6766	submit to the legislative reference bureau for publication in the Wisconsin
6767	6767	Administrative Register a notice specifying the date the ordinance was passed.
6768	6768	(5) NOTICE DEADLINE; PARTICIPATION IN WISCONSIN RETIREMENT SYSTEM. If the
6769	6769	notice specified in sub. (4) is not received by the legislative reference bureau before
6770	6770	the first day of the 25th month beginning after the effective date of this subsection,
6771	6771	the treatment of ss. 59.875 (2) (a) and (c), 62.623 (1) and (3), and of laws of 1937,
6772	6772	chapter 201, sections 1 (4), 14A, and 21, and chapter 396, sections 1 (3) (b) and (4)
6773	6773	(e) 2m., 15 (1), and 16A is void.
6774	6774	(6) PUBLIC PROTECTIVE SERVICES MAINTENANCE OF EFFORT. For 2023, a 1st class
6775	6775	city shall maintain a level of law enforcement and fire protective and emergency
6776	6776	medical service that is at least equivalent to that provided in the 1st class city on
6777	6777	April 1, 2023, as measured by the number of full-time equivalent law enforcement
6778	6778	officers, as defined in s. 165.85 (2) (c), employed by the 1st class city and the daily
6779	6779	staffing level of the paid fire department, as defined in s. 213.10 (1g).
6780	6780	SECTION 245.0Initial applicability.
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6806	6806	SECTION 245 SENATE BILL 301
6807	6807	(1) ELIMINATION OF THE PERSONAL PROPERTY TAX. The repeal of ss. 60.85 (1) (f),
6808	6808	66.1105 (2) (d), 70.043, 70.11 (42), 70.47 (15), 70.53 (1) (a), 71.07 (5n) (a) 5. d., 71.28
6809	6809	(5n) (a) 5. d., 76.07 (4g) (a) 11. and 12., and 76.69; the renumbering and amendment
6810	6810	of s. 77.51 (12t); the amendment of ss. 26.03 (1m) (b) (intro.), 33.01 (9) (a), (am) 1. and
6811	6811	2., (ar) 1., and (b) 1., 60.85 (1) (h) 1. c. and (o), 66.0435 (3) (c) 1. (intro.) and (g) and
6812	6812	(9), 66.1105 (2) (f) 1. c. and (i) 2., 66.1106 (1) (k), 70.02, 70.04 (1r), 70.05 (5) (a) 1.,
6813	6813	70.10, 70.13 (1), (2), (3), and (7), 70.15 (2), 70.17 (1), 70.174, 70.18 (1) and (2), 70.19,
6814	6814	70.20, 70.21 (1), (1m) (intro.), and (2), 70.22 (1) and (2) (a), 70.27 (1), (3) (a), (4), (5),
6815	6815	and (7) (b), 70.29, 70.30 (intro.), 70.34, 70.345, 70.35 (1), (2), (3), (4), and (5), 70.36
6816	6816	(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.
6817	6817	and (b) (intro.), 70.68 (1), 70.73 (1) (b), (c), and (d), 70.84, 70.855 (1) (intro.), (a), and
6818	6818	(b), 70.995 (1) (a), (4), (5), (7) (b), (8) (b) 1., and (12) (a), 71.07 (5n) (a) 5. a. and 9. (intro.)
6819	6819	and a. and (d) 2., (6e) (a) 5., and (9) (a) 3., 71.17 (2), 71.28 (5n) (a) 5. a. and 9. (intro.)
6820	6820	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.
6821	6821	and 13., 76.125 (1), 76.24 (2) (a), 76.31, 76.82, 77.04 (1), 77.54 (20n) (d) 2. and 3. and
6822	6822	(57d) (b) 1., 77.84 (1), 78.55 (1), 174.065 (3), 815.18 (3) (intro.), and 978.05 (6) (a); and
6823	6823	the creation of 60.85 (5) (j), 66.1105 (5) (j), 66.1106 (4) (e), 70.015, 70.111 (28), 70.17
6824	6824	(3), 70.995 (5n), 71.07 (5n) (a) 9. c., 71.28 (5n) (a) 9. c., 76.025 (5), 76.074, 77.51 (12t)
6825	6825	(a) to (c), 79.096 (1) (b) and (2) (a) 2., (c), and (d), and 706.05 (2m) (b) 3. first apply
6826	6826	to the property tax assessments as of January 1, 2024.
6827	6827	(2) FIXED GUIDEWAY TRANSPORTATION SYSTEMS. The treatment of ss. 66.1105 (2)
6828	6828	(f) 2. e. first applies to a tax incremental district in existence on the effective date of
6829	6829	this subsection.
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6854	6854	ALL:all
6855	6855	SECTION 245
6856	6856	SENATE BILL 301
6857	6857	(3) SCHOOL AND SCHOOL DISTRICT ACCOUNTABILITY REPORT. The treatment of s.
6858	6858	115.385 (1) (e) first applies to the school and school district accountability report
6859	6859	published for the 2024-25 school year.
6860	6860	SECTION 246.0Effective dates. This act takes effect on the day after
6861	6861	publication, except as follows:
6862	6862	(1) The treatment of ss. 13.94 (1) (w) and (1s) (c) 1s., 59.875 (2) (a) and (c) and
6863	6863	62.623 (1) and (3) and of laws of 1937, chapter 201, sections 1 (4), 14A, and 21, and
6864	6864	chapter 396, sections 1 (3) (b) and (4) (e) 2m., 15 (1), and 16A takes effect on January
6865	6865	1 of the year following the year that an ordinance is adopted under s. 77.70 (2) (a) or
6866	6866	77.701 (1).
6867	6867	(2) The treatment of s. 256.15 (1) (ij), (4) (a) 4., (4m) (d), (8) (b) 3., (bm), and (fm),
6868	6868	and (10m) takes effect on the first day of the 7th month beginning after publication.
6869	6869	(3) The treatment of ss. 25.17 (1) (jf), 25.491, 49.45 (51), 59.52 (25), 59.605 (3)
6870	6870	(c), 60.34 (1) (a), 61.26 (2) and (3), 62.09 (9) (a) and (e), 62.13 (1), (2) (b), and (2m)
6871	6871	(title), (a), and (b), 66.0144, 66.0602 (1) (am) and (3) (a) and (b), 66.0607 (1), 66.0608
6872	6872	(1) (fm), (2), (2m), (3), and (4), 70.119 (3) (c), 73.03 (77), 79.01 (1) and (2d), 79.015,
6873	6873	79.02 (2) (b) and (3) (a) and (e), 79.035 (title), (4) (c) 2., (d) 2., (e) 2., (f) 2., (g), (h), and
6874	6874	(i), (6), and (8), 79.036, 79.037, 79.038, 79.039, 79.05 (2) (c) and (3) (d), 115.385 (1) (e)
6875	6875	and (1g) (g), 252.03 (2j), and 256.35 (3s) (bm) 5., the renumbering of s. 66.0608 (title),
6876	6876	the amendment of s. 79.035 (5), and the creation of s. 66.0608 (title) take effect on
6877	6877	July 1, 2024.
6878	6878	(4) The repeal of s. 79.036 (2) and the repeal and recreation of ss. 79.035 (5) and
6879	6879	79.036 (1) (intro.) take effect on June 30, 2036.
6880	6880	(END)
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