2015 Subject Index to Legislation

private school Private school, see Parochial and private schools

privileged communication Privileged communication, see Privacy

probate code and court procedure Probate code and court procedure, see also Estate of deceased person

Revised Uniform Fiduciary Access to Digital Assets Act adopted [A.Sub.Amdt.1: further revisions, replaced with Wisconsin Digital Property Act (Chapter 711)] - AB695

probation Probation, see Parole or probation

professional employer organization _peo_ Professional employer organization (PEO), see Employment bureau

program revenue _pr_ Program revenue (PR), see Appropriation

promissory notes Promissory notes, see Debt and debtors; School -- Bonds

propane gas Propane gas, see Fuel

property, abandoned Property, Abandoned, see Motor vehicle

property damage Property damage, see Damage (to property)

property insurance Property insurance, see Insurance -- Miscellaneous

property tax Property tax, see also Farmland preservation; Homestead credit

Aids in lieu of taxes re DNR land revised [S.Sub.Amdt.1: Sec. 636c-e, 9432 (1d)] - SB21

BCPL lands: payments in lieu of taxes [S.Sub.Amdt.1: Sec. 1006m] - SB21

BCPL to make annual payments to municipalities for land it purchases from DNR which is not subject to property taxes [Sec. 1006, 2038-2045] - AB21

BCPL to make annual payments to municipalities for land it purchases from DNR which is not subject to property taxes [Sec. 1006, 2038-2045; original bill only] - SB21

Charge-back of property taxes rescinded or refunded by a taxation district: DOR duties; TID and retroactive provisions [A.Sub.Amdt.1: further revisions, effect on equalized value determination repealed] - AB843

Charge-back of property taxes rescinded or refunded by a taxation district: DOR duties; TID and retroactive provisions - SB689

Chippewa Valley RTA: authorization to create restored; sales and use tax and property tax provisions - AB593

Chippewa Valley RTA: authorization to create restored; sales and use tax and property tax provisions - SB442

Delinquent real property taxes: cancellation authorized if property is conveyed to a nonprofit for affordable housing - AB1019

Equalized property value: DOR to publish preliminary determination to its Internet site for county or taxation district to review and DOR to correct before notification of final determination - AB575

Equalized property value: DOR to publish preliminary determination to its Internet site for county or taxation district to review and DOR to correct before notification of final determination - SB429

Freedom, Town of, authorized to create TIDs in the same way as a city or village - AB390

Freedom, Town of, authorized to create TIDs in the same way as a city or village - SB316

Multijurisdictional TID (MJTID): any town authorized to create a TID within the town may participate - AB45

Personal property tax and state aid payments to taxing jurisdictions re computers and related equipment eliminated; real property provision; JSCTE appendix report - AB750

Personal property tax and state aid payments to taxing jurisdictions re computers and related equipment eliminated; real property provision; JSCTE appendix report - SB765

Premier resort area: City of Rhinelander may declare itself as via ordinance or resolution, tax provision [S.Sub.Amdt.1: Sec. 2003p-pg, 9437 (3f)] - SB21

Project plan financial accountability provisions that apply to certain TIDs to apply to all TIDs created by a city or village after a set date - AB349

Project plan financial accountability provisions that apply to certain TIDs to apply to all TIDs created by a city or village after a set date - SB263

Property rights regulation revisions re local government restrictions on sale, purchase, development, or occupancy of real property and individual notice requirements; vested rights; shoreland zoning; resolution of challenge to zoning restrictions; supermajority vote to down zone a property; property tax treatment of undeveloped land; and contested case hearings [A.Sub.Amdt.2: further revisions, adds provisions re content of economic impact analysis of proposed administrative rules, standard for judicial review of certain state agency actions or decisions, and DNR and DATCP contested hearings specified; S.Amdt.1: undeveloped land provision removed] - AB582

Property rights regulation revisions re local government restrictions on sale, purchase, development, or occupancy of real property and individual notice requirements; vested rights; shoreland zoning; resolution of challenge to zoning restrictions; supermajority vote to down zone a property; property tax treatment of undeveloped land; and contested case hearings - SB464

Property tax bill information revised [Sec. 2486, 9337 (4)] - AB21

Property tax bill information revised [Sec. 2486, 9337 (4); S.Sub.Amdt.1: further revisions, 2486d, deletes 2486, 9337 (4)] - SB21

Public school financing law changes re calculation of general school aids, counting low-income pupils, school aid factors, per pupil adjustment to revenue limits, high-poverty aid, hold harmless aid, and delay in school aid payments; first dollar and school levy property tax credits eliminated; DPI, DOA, JCF, and LFB duties - AB482

Public school financing law changes re calculation of general school aids, counting low-income pupils, school aid factors, per pupil adjustment to revenue limits, high-poverty aid, hold harmless aid, and delay in school aid payments; first dollar and school levy property tax credits eliminated; DPI, DOA, JCF, and LFB duties - SB376

Rome, Town of, authorized to make cash grants or loan subsidies to owner, lessee, or developer of land in a TID that includes a golf course - AB123

Rome, Town of, authorized to make cash grants or loan subsidies to owner, lessee, or developer of land in a TID that includes a golf course - SB105

School levy property tax credits: appropriation increased [Sec. 2533-2539] - AB21

School levy property tax credits: appropriation increased [Sec. 2533-2539; S.Sub.Amdt.1: further revisions, 2539d, deletes 2533-2539] - SB21

Sharing tax increments between TIDs: requirements modified, special purpose districts provision, and any type of TID may use donated tax increments - AB133

Sharing tax increments between TIDs: requirements modified, special purpose districts provision, and any type of TID may use donated tax increments - SB52

State payments to municipalities for municipal services: formula revised - AB350

State payments to municipalities for municipal services: formula revised - SB273

Supplemental sparsity aid created for school districts that qualify and have high property valuation - SB790

Tax incremental base of a TID in a decrement situation: conditions in which a city or village may adopt a resolution requiring DOR to redetermine modified - AB73

Tax incremental base of a TID in a decrement situation: conditions in which a city or village may adopt a resolution requiring DOR to redetermine modified - SB64

TID creation: percentage of total equalized value of taxable property modified - AB136

TID creation: percentage of total equalized value of taxable property modified - SB55

TID designated as distressed or severely distressed: time limit on designation extended - AB137

TID designated as distressed or severely distressed: time limit on designation extended - SB56

TID in a decrement situation: alternative process for redetermining the base value - AB138

TID in a decrement situation: alternative process for redetermining the base value - SB57

TID number 1 in the Village of Weston: expenditure period, allocation period, and maximum life extended, and 12 percent test provision - AB344

TID number 1 in the Village of Weston: expenditure period, allocation period, and maximum life extended, and 12 percent test provision - SB257

TID number 3 in City of Middleton: time for expenditures for project costs, DOR allocation of tax increments, and maximum life extended - AB863

TID number 3 in City of Middleton: time for expenditures for project costs, DOR allocation of tax increments, and maximum life extended - SB691

TID project plan amendments: calculating maximum allowable number modified and exception to the 12 percent test created - AB940

TID project plan amendments: calculating maximum allowable number modified and exception to the 12 percent test created - SB606

TID project plan amendments of any kind and extending the life of a TID permitted under certain conditions - AB134

TID project plan amendments of any kind and extending the life of a TID permitted under certain conditions [S.Sub.Amdt.1: further revisions, DOR duties added] - SB53

TID revisions on the restriction on vacant land and calculation of the initial tax incremental base - AB135

TID revisions on the restriction on vacant land and calculation of the initial tax incremental base - SB54

TID revisions re maintenance of industrial zoning, planning commission notice for amendments, removing obsolete references, timing penalty, joint review board review period, and levy limit exception calculation - AB131

TID revisions re maintenance of industrial zoning, planning commission notice for amendments, removing obsolete references, timing penalty, joint review board review period, and levy limit exception calculation [S.Amdt.1: obsolete references deleted; S.Amdt.3: initial applicability] - SB50

TID revisions re political subdivisions required to convene a standing joint review board and annual report filed with DOR, duties specified; DOR review process re industry-specific town TID repealed - AB132

TID revisions re political subdivisions required to convene a standing joint review board and annual report filed with DOR, duties specified; DOR review process re industry-specific town TID repealed - SB51

property tax _ assessment Property tax -- Assessment

Assessed value of each major class of property of a taxation district: in reevaluation process, removing requirement that assessment staff attend an assessor education program prior to DOR appointing someone to assist staff; definition of ``major class of property” modified - AB576

Assessed value of each major class of property of a taxation district: in reevaluation process, removing requirement that assessment staff attend an assessor education program prior to DOR appointing someone to assist staff; definition of ``major class of property” modified - SB430

Assessor’s certification: DOR authority to suspend - AB577

Assessor’s certification: DOR authority to suspend - SB431

Business improvement districts (BIDs): special assessment method changed - AB412

Business improvement districts (BIDs): special assessment method changed - SB203

Counties to assess all property within their boundaries for property tax purposes except manufacturing properties; regional assessment units and first and second class cities provisions [Sec. 823-825, 1912, 1926, 1927, 1929-1937, 1939, 1942, 1943, 1947, 1983, 1984, 2015-2032, 2056-2094, 2096-2102, 2104-2106, 2465, 2477-2483, 2485, 2487-2491, 9437 (2)] - AB21

Counties to assess all property within their boundaries for property tax purposes except manufacturing properties; regional assessment units and first and second class cities provisions [Sec. 823-825, 1912, 1926, 1927, 1929-1937, 1939, 1942, 1943, 1947, 1983, 1984, 2015-2032, 2056-2094, 2096-2102, 2104-2106, 2465, 2477-2480, 2482, 2483, 2485, 2487-2491, 9437 (2); original bill only] - SB21

Freight rail service: state property held for preserving or improving is not subject to local special assessment [Sec. 1991, 2048] - AB21

Freight rail service: state property held for preserving or improving is not subject to local special assessment [Sec. 1991, 2048] - SB21

Items considered real property for property tax purposes specified - AB774

Items considered real property for property tax purposes specified - SB624

Special assessments and special charges: collection and settlement revisions [S.Sub.Amdt.1: Sec. 1990h, 1991d-f, r, v, 9337 (4u)] - SB21

Tax administration technical changes - AB595

Tax administration technical changes - SB440

property tax _ exemption Property tax -- Exemption, see also Homestead credit

Decommissioned or closed production plant that is exempt from property taxes: utility aid payments revised - AB335

Decommissioned or closed production plant that is exempt from property taxes: utility aid payments revised - SB252

Nonprofit winter sports club: property tax exemption created under set conditions; JSCTE appendix report - AB525