LRB-3211/1
JK:cdc&ahe
2019 - 2020 LEGISLATURE
June 13, 2019 - Introduced by Representatives Knodl, Kulp, Allen, August, Born,
Brandtjen, Brooks, Dittrich, Duchow, Edming, Felzkowski, Gundrum,
Horlacher, Hutton, James, Kitchens, Kuglitsch, Kurtz, Macco, Magnafici,
Murphy, Mursau, Neylon, Novak, Oldenburg, Ott, Petersen, Plumer,
Pronschinske, Quinn, Ramthun, Sanfelippo, Schraa, Skowronski, Snyder,
Sortwell, Stafsholt, Steffen, Steineke, Summerfield, Swearingen,
Tauchen, Thiesfeldt, Tittl, Tusler, VanderMeer, Vorpagel, Wichgers,
Wittke, Zimmerman and Jagler, cosponsored by Senators Stroebel,
Marklein, LeMahieu, Craig, Feyen, Jacque, Kapenga, Nass, Testin, Tiffany
and Wanggaard. Referred to Committee on Ways and Means.
AB288,1,5 1An Act to repeal 70.13 (3), 70.13 (7), 70.35, 70.36 and 70.47 (15); to renumber
279.096 (1); to renumber and amend 79.096 (2) (a); to amend 26.03 (1m) (b)
3(intro.), 70.17 (1), 79.096 (3) and 978.05 (6) (a); and to create 70.111 (28), 70.17
4(3), 79.096 (1) (b) and 79.096 (2) (a) 2. of the statutes; relating to: eliminating
5the personal property tax and making an appropriation.
Analysis by the Legislative Reference Bureau
Under current law, beginning with the property tax assessments as of January
1, 2018, machinery, tools, and patterns, not including such items used in
manufacturing, are exempt from the personal property tax. However, beginning in
2019, the state will pay each taxing jurisdiction an amount equal to the property
taxes levied on such items of personal property for the property tax assessments as
of January 1, 2017.
Under the bill, beginning with the property tax assessments as of January 1,
2020, no items of personal property will be subject to the property tax. Beginning in
2021, the state will pay each taxing jurisdiction an additional amount equal to the
property taxes levied on the items made exempt under the bill for the property tax
assessments as of January 1, 2019. Beginning in 2022, each taxing jurisdiction will
receive a payment to compensate it for its loss in personal property revenue equal
to the payment it received in the previous year.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.

For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB288,1 1Section 1. 26.03 (1m) (b) (intro.) of the statutes is amended to read:
AB288,2,62 26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
3raw forest products on public lands, as defined in s. 70.13 (7), 2017 stats., to a person
4harvesting raw forest products for fuel wood for his or her home consumption, to a
5person harvesting for the purpose of clearing the land for agricultural use or to a
6person harvesting from the person's own land, any of the following:
AB288,2 7Section 2. 70.111 (28) of the statutes is created to read:
AB288,2,98 70.111 (28) All personal property. (a) Beginning with the property tax
9assessments as of January 1, 2020, all personal property.
AB288,2,1210 (b) A taxing jurisdiction may include the most recent valuation of personal
11property described under par. (a) that is located in the taxing jurisdiction for
12purposes of complying with debt limitations applicable to the jurisdiction.
AB288,3 13Section 3. 70.13 (3) of the statutes is repealed.
AB288,4 14Section 4. 70.13 (7) of the statutes is repealed.
AB288,5 15Section 5. 70.17 (1) of the statutes is amended to read:
AB288,3,316 70.17 (1) Real property shall be entered in the name of the owner, if known to
17the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
18without any name. The person holding the contract or certificate of sale of any real
19property contracted to be sold by the state, but not conveyed, shall be deemed the
20owner for such purpose. The undivided real estate of any deceased person may be
21entered to the heirs of such person without designating them by name. The real

1estate of an incorporated company shall be entered in the same manner as that of an
2individual. Improvements Except as provided in sub. (3), buildings on leased lands
3may be assessed either as real property or personal property.
AB288,6 4Section 6. 70.17 (3) of the statutes is created to read:
AB288,3,155 70.17 (3) Beginning with the property tax assessments as of January 1, 2020,
6manufactured and mobile homes, not otherwise exempt from taxation under s.
766.0435 (3), buildings on leased lands, buildings on exempt lands, buildings on forest
8croplands, and buildings on managed forest lands shall be assessed as real property.
9If buildings, but not the underlying land, are leased to a person other than the
10landowner or if the buildings are owned by a person other than the landowner, the
11assessor may create a separate tax parcel for the buildings and assess the buildings
12as real property to the lessee or owner of the buildings. The assessor may also create
13tax parcel for buildings on exempt lands, buildings on forest croplands, and buildings
14on managed forest lands and assess the buildings as real property to the lessee or
15owner of the buildings.
AB288,7 16Section 7. 70.35 of the statutes is repealed.
AB288,8 17Section 8. 70.36 of the statutes is repealed.
AB288,9 18Section 9. 70.47 (15) of the statutes is repealed.
AB288,10 19Section 10. 79.096 (1) of the statutes is renumbered 79.096 (1) (a).
AB288,11 20Section 11. 79.096 (1) (b) of the statutes is created to read:
AB288,3,2521 79.096 (1) (b) Beginning in 2021, and in each year thereafter, the department
22of administration shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c),
23an amount equal to the property taxes levied on the items of personal property
24described under s. 70.111 (28) (a) for the property tax assessments as of January 1,
252019.
AB288,12
1Section 12. 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.)
2and amended to read:
AB288,4,63 79.096 (2) (a) (intro.) Each municipality shall report to the department of
4revenue, in the time and manner determined by the department, the amount of the
5property taxes levied on the items following on behalf of the municipality and on
6behalf of other taxing jurisdictions:
AB288,4,9 71. All items of personal property described under s. 70.111 (27) (b) for the
8property tax assessments as of January 1, 2017, on behalf of the municipality and
9on behalf of other taxing jurisdictions
.
AB288,13 10Section 13. 79.096 (2) (a) 2. of the statutes is created to read:
AB288,4,1211 79.096 (2) (a) 2. All items of personal property described under s. 70.111 (28)
12(a) for the property tax assessments as of January 1, 2019.
AB288,14 13Section 14. 79.096 (3) of the statutes is amended to read:
AB288,4,1914 79.096 (3) Each taxing jurisdiction shall attribute to each tax incremental
15district within the taxing jurisdiction the district's proportionate share of the amount
16the taxing jurisdiction receives under sub. (1), except that this subsection does not
17apply after
. After the district closes the taxing jurisdiction shall not attribute a
18proportionate share of the amount it receives under sub. (1) to the district and shall
19retain the amount it receives under sub. (1)
.
AB288,15 20Section 15. 978.05 (6) (a) of the statutes is amended to read:
AB288,5,821 978.05 (6) (a) Institute, commence or appear in all civil actions or special
22proceedings under and perform the duties set forth for the district attorney under ch.
23980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4),
24109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86,
25946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection

1with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and
2938 as the judge may request and perform all appropriate duties and appear if the
3district attorney is designated in specific statutes, including matters within chs. 782,
4976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority
5of the county board to designate, under s. 48.09 (5), that the corporation counsel
6provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6)
7or 938.09 (6), the district attorney as an appropriate person to represent the interests
8of the public under s. 48.14 or 938.14.
AB288,16 9Section 16. Effective date.
AB288,5,1010 (1) This act takes effect on January 1, 2020.
AB288,5,1111 (End)
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