2019 Subject Index to Legislation

Public school financing changes: LFB, DPI, and DOA to certify to JCF amount for two-thirds funding; counting pupils; per pupil adjustments; revenue limit ceiling and adjustments; school district equalization aid formula; high-poverty aid eliminated; school levy property tax credit and first dollar property tax credit sunsetted [Sec. 140, 141, 1074-1077, 1690-1692, 1695-1698, 1701-1706, 1708-1710, 1720, 1722-1742, 1744, 9134 (1), 9334 (1)] - SB59

Tax increment value reporting error in 2018: property tax reimbursement provisions - AB306

Tax increment value reporting error in 2018: property tax reimbursement provisions [Sec. 812, 813; original bill only] - AB56

Tax increment value reporting error in 2018: property tax reimbursement provisions - SB269

Tax increment value reporting error in 2018: property tax reimbursement provisions [Sec. 812, 813] - SB59

Taxation: obsolete provisions repealed, updating references, outdated and derogatory terminology changed, and other changes (remedial legislation) - AB881

Taxation: obsolete provisions repealed, updating references, outdated and derogatory terminology changed, and other changes (remedial legislation) - SB803

Termination of a TID: distribution of state aid payments for personal property taxes to taxing jurisdictions modified - AB620

Termination of a TID: distribution of state aid payments for personal property taxes to taxing jurisdictions modified - SB561

TID created in an electronics and information technology manufacturing zone: expenditure period for certain capital expenditures increased - AB687

TID created in an electronics and information technology manufacturing zone: expenditure period for certain capital expenditures increased - SB621

TID developer: cash grants made by city or village limited [Sec. 810, 9330 (2); original bill only] - AB56

TID developer: cash grants made by city or village limited [Sec. 810, 9330 (2)] - SB59

TID number 2 in the Village of Kronenwetter: maximum life, expenditure period, and allocation period increased - AB301

TID number 2 in the Village of Kronenwetter: maximum life, expenditure period, and allocation period increased - SB268

TID number 2 in Village of Ontario: 12 percent rule does not apply - AB294

TID number 2 in Village of Ontario: 12 percent rule does not apply - SB260

TID number 9 in Village of Little Chute: 12 percent rule changed to 15 percent rule - AB821

TID number 9 in Village of Little Chute: 12 percent rule changed to 15 percent rule - SB785

TID numbers 3 and 4 in the Village of Lake Delton: maximum life, expenditure period, and allocation period increased - AB453

TID numbers 3 and 4 in the Village of Lake Delton: maximum life, expenditure period, and allocation period increased - SB391

TID project plan: alternative financial scenarios required [Sec. 811, 9330 (1); original bill only] - AB56

TID project plan: alternative financial scenarios required [Sec. 811, 9330 (1)] - SB59

TID revisions re joint review board’s voting requirements, limits on cash grants a city or village provides to a developer, and alternative economic projections required in the project plan - AB623

TID revisions re joint review board’s voting requirements, limits on cash grants a city or village provides to a developer, and alternative economic projections required in the project plan - SB560

Valuation factor revised re local levy limits [Sec. 789; original bill only] - AB56

Valuation factor revised re local levy limits [Sec. 789] - SB59

Workforce housing initiative by political subdivision authorized; mixed-use development TID changes; TID project plan requirement and other changes re extending the life and impact fees; DOA appendix report - AB859

Workforce housing initiative by political subdivision authorized; mixed-use development TID changes; TID project plan requirement and other changes re extending the life and impact fees; DOA appendix report - SB811

property tax _ assessment Property tax — Assessment

Annual town meeting and boards of review meetings may be postponed re public health emergency declared by Governor - SB912

Annual town meeting may be postponed and boards of review may publish a notice it has adjourned even if the 2020 assessment roll is not complete re 2020 public health emergency [Sec. 18, 19, 21, 22] - AB1038

Annual town meeting may be postponed and boards of review may publish a notice it has adjourned even if the 2020 assessment roll is not complete re 2020 public health emergency [Sec. 18, 19, 21, 22] - SB932

Assessment of leased property and assessor requirements; ``dark property" defined [Sec. 827, 829-831, 9337 (1); original bill only] - AB56

Assessment of leased property and assessor requirements; ``dark property" defined [Sec. 827, 829-831, 9337 (1)] - SB59

Assessment of leased property and assessor requirements; property assessed at highest and best use; ``dark property" defined - AB146

Assessment of leased property and assessor requirements; property assessed at highest and best use; ``dark property" defined - SB130

Assessor may not change valuation of property based solely on recent arm’s length sale of the property [A.Sub.Amdt.1: further revisions, provisions changed to notice of changed assessment to include language re change of valuation] - AB691

Assessor may not change valuation of property based solely on recent arm’s length sale of the property - SB624

Commercial property tax assessments: request for and submission of certain documents, DOR duties - AB903

Commercial property tax assessments: request for and submission of certain documents, DOR duties - SB97

Cost-sharing re property tax assessments: convening a joint board of assessment provisions created and interest may be charged back to all taxing jurisdictions - AB901

Cost-sharing re property tax assessments: convening a joint board of assessment provisions created and interest may be charged back to all taxing jurisdictions - SB95

Excessive property tax assessments: taxpayer may bring a circuit court action - AB902

Excessive property tax assessments: taxpayer may bring a circuit court action - SB96

Interest and penalties on property taxes payable in 2020: municipalities allowed to make case-by-case finding of hardship; full payment due by October 1, 2020; claim for recovery of unlawful taxes or excessive assessment provision [Sec. 30, 31, 105 (25)] [A.Amdt.4: county board resolution authorizing waiver required, conditions specified] - AB1038

Interest and penalties on property taxes payable in 2020: municipalities allowed to make case-by-case finding of hardship; full payment due by October 1, 2020; claim for recovery of unlawful taxes or excessive assessment provision [Sec. 30, 31, 105 (25)] - SB932

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - AB754

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - SB720

Local government: filling town board vacancies and provision for member who is temporarily incapacitated; public notice of meeting of a governmental body; removal of any elective town officer; appeal of denial of temporary use permit application or extension; wages of town officer also serving as a town employee; town assessor term of appointment [A.Amdt.1: public notice provision modified] - AB661

Local government: filling town board vacancies and provision for member who is temporarily incapacitated; public notice of meeting of a governmental body; removal of any elective town officer; appeal of denial of temporary use permit application or extension; wages of town officer also serving as a town employee; town assessor term of appointment - SB584

Property tax assessment of agricultural land: notification of change in assessment modified - AB8

Property tax assessment of agricultural land: notification of change in assessment modified - SB13

property tax _ exemption Property tax — Exemption

Olympic Ice Training Center property tax exemption: correction to ``National Ice Training Center” - AB763

Olympic Ice Training Center property tax exemption: correction to ``National Ice Training Center” - SB696

Personal property tax exemption on all machinery, tools, and patterns; maximum individual income tax sliding scale standard deduction increased; state’s general obligation and variable rate debt reduction; JSCTE appendix report - AB910

Personal property tax exemption on all machinery, tools, and patterns; maximum individual income tax sliding scale standard deduction increased; state’s general obligation and variable rate debt reduction; JSCTE appendix report - SB821

Property of church or religious organization: leasing to educational association or institute that is also exempt from taxation does not render the property taxable; JSCTE appendix report - AB771

Property of church or religious organization: leasing to educational association or institute that is also exempt from taxation does not render the property taxable; JSCTE appendix report - SB726

Property used to provide broadband service to rural or underserved area exempt from the telephone company tax; JSCTE appendix report [A.Sub.Amdt.1: further revisions; A.Amdt.2: population density provision] - AB344

Property used to provide broadband service to rural or underserved area exempt from the telephone company tax; JSCTE appendix report - SB321

Veterans and surviving spouses’ property tax credit: eligibility threshold modified re service-connected disability rating - AB88

Veterans and surviving spouses’ property tax credit: eligibility threshold modified re service-connected disability rating - SB116

Veterans and surviving spouses’ property tax credit: renters allowed to claim, conditions specified - AB682

Veterans and surviving spouses’ property tax credit: renters allowed to claim, conditions specified - SB619

prosecution Prosecution, see Court — Procedure

prostitution Prostitution, see also Sex crimes

Prostitution crime surcharge created; use of moneys specified - AB34

Prostitution crime surcharge created; use of moneys specified - SB46

Prostitution: prosecuting person under age 18 prohibited - AB41

Prostitution: prosecuting person under age 18 prohibited - SB49

protective occupation Protective occupation, see Retirement — Protective service

provisional ballot Provisional ballot, see Elections — Ballots

psc PSC, see Public Service Commission

psychiatrist Psychiatrist, see Physician

psychology Psychology

Interim psychologist license: Psychology Examining Board may issue - AB523

Practice of psychology: laws revised and Psychology Examining Board provisions - AB487

Practice of psychology: laws revised and Psychology Examining Board provisions - SB378

ptsd _post traumatic stress disorder_ PTSD (Post traumatic stress disorder), see Mental health

public access Public access, see Building; Open meeting (Governmental)

public assistance Public assistance, see also Children — Protection and services; Food stamp plan; Medical assistance; Poor; Unemployment — Relief measures; Veteran — Relief; Wisconsin Works

Council on Workforce Investment and local workforce development boards established to provide employment and training services to homeless or those at risk of being homeless - AB122

Council on Workforce Investment and local workforce development boards established to provide employment and training services to homeless or those at risk of being homeless - SB124

Employment grants to municipalities for connecting homeless with permanent employment repealed [Sec. 57, 277; original bill only] - AB56

Employment grants to municipalities for connecting homeless with permanent employment repealed [Sec. 57, 277] - SB59

Homeless and runaway youth services: DCF grant funding increased [Sec. 509, 607] - AB56

Homeless and runaway youth services: DCF grant funding increased [Sec. 509, 607] - SB59