Register

Fiscal Estimate

The fiscal effect on the State is indeterminable because it is impossible to identify how many employes will be affected by the change and how many employes would end up going through the formal layoff process.

Initial Regulatory Flexibility Analysis

The proposed rule does not affect small business; therefore, an initial regulatory flexibility analysis is not required.

Contact Person

Please contact the person listed below with questions about the hearing or the rules, or to obtain a copy of the emergency rule (including the Finding of Emergency), the proposed permanent rule or the fiscal estimate.

Bob Van Hoesen

Department of Employment Relations

137 East Wilson Street

Madison, WI 53702

608-267-1003

Industry, Labor & Human Relations
(Plumbing, Chs. ILHR 81-87)

Notice is given that pursuant to s. 145.02 (2), Stats., the Department of Industry, Labor and Human relations proposes to hold a public hearing to consider the revision of chs. ILHR 82 and 84, Wis. Adm. Code, relating to plumbing plans and adopted standards.

Hearing Information

May 3, 1996   Madison

Friday   Room 103, GEF-1

10:00 a.m.   201 E. Washington Avenue

A copy of the rules to be considered may be obtained from the State Department of Industry, Labor and Human Relations, Division of Safety and Buildings, 201 E. Washington Avenue, P.O. Box 7969, Madison, WI 53707, by calling [phone] or at the appoint time and place the hearing is held.

Interested persons are invited to appear at the hearing and will be afforded the opportunity of making an oral presentation of their positions. Persons making oral presentations are requested to submit their facts, views and suggested rewording in writing. Written comments from persons unable to attend the public hearing, or who wish to supplement testimony offered at the hearing, may be submitted no later than May 10, 1996, for inclusion in the summary of public comments submitted to the Legislature. Any such comments should be submitted to Ronald Acker at the address noted above. Written comments will be given the same consideration as testimony presented at the hearings. Persons submitting comments will not receive individual responses.

The hearing is held in an accessible facility. If you have special needs or circumstances which may make communication or accessibility difficult at the hearing, please call [phone] or Telecommunication Device for the Deaf (TDD) at [phone] at least 10 days prior to the hearing date. Accommodations such as interpreters, English translators or materials in audio tape format will, to the fullest extent possible, be made available on request by a person with a disability.

Analysis of Proposed Rules

Statutory Authority: s. 145.02 (2)

Statute Interpreted: s. 145.02 (3) (intro.) and (g)

The Department of Industry, Labor and Human Relations is responsible for adopting and enforcing administrative rules relative to the design, construction, installation and inspection of plumbing. Under the rules of ch. ILHR 82, plans and specifications for specified types of plumbing installations in public buildings are required to be submitted for review to the department or to an agent municipality.

The current rules require plans and specifications to be submitted for review for plumbing installations in public building involving 6 or more plumbing fixtures. The proposed rules change the plan submittal threshold from 6 or more to 11 or more plumbing fixtures.

The rules of ch. ILHR 82 also cover the installation of cross connection control devices. The proposed rules contain revisions to the installation requirements for cross connection control devices that require annual testing.

The proposed rules also include updating of all the of the adopted standards in the Plumbing Code. Because of this standards update, several rule changes are included in order to maintain consistent terminology for the various plumbing products.

Initial Regulatory Flexibility Analysis

1. Types of small businesses that will be affected by the rules.

The proposed rules will affect any business that will be installing 10 or less plumbing fixtures in a public building.

2. Reporting, bookkeeping and other procedures required for compliance with the rules.

The proposed rules require no reporting, bookkeeping or other procedures beyond those required by current rules.

3. Types of professional skills necessary for compliance with the rules.

There are no types of professional skills necessary for compliance with the rules.

Fiscal Estimate

The proposed rules will result in a small decrease in the number of plumbing plans submitted to the department. The department estimates that this decrease will result in a 10 percent reduction in revenue generated from the plan submittals. However, the department has been experiencing an 8 to 12 percent increase per year in revenue generated from plumbing plan submittals. Therefore, no significant fiscal impact is anticipated as a result of the proposed rules.

Revenue

Notice is hereby given that pursuant to ss. 70.32(2)(c)1 and 227.11(2)(a), Stats., and interpreting ss. 70.32(2) and 70.32(2r)(a), Stats., the State of Wisconsin Department of Revenue will hold a public hearing, at the General Executive Facility 3, Room 207, 125 South Webster Street, in the City of Madison, Wisconsin, on the 26th day of April, 1996, commencing at 1:30 p.m. to consider the proposed rule relating to the assessment of agricultural land in 1996 and 1997.

Analysis by the Wisconsin Department of Revenue

Statutory Authority: ss. 70.32(2)(c)1 and 227.11(2)(a)

Statutes Interpreted: s. 70.32(2) and (2r)(a)

Chapter Tax 18 is repealed and recreated to guide assessors in classifying and valuing agricultural property for the assessments on January 1, 1996 and January 1, 1997.

Under prior law, agricultural land was assessed for property tax purposes at the market value of its highest and best use. 1995 Wis. Act 27 changes the way agricultural land is assessed for property taxes, and requires the Department of Revenue to promulgate rules and define terms necessary to implement the new assessment procedure.

This rule provides the following definitions:

(1) “Land devoted primarily to agricultural use” means land classified agricultural in 1995 that is not in a use that is incompatible with agricultural use on the assessment date. Swamp or waste or productive forest land located in villages and cities is not devoted primarily to agricultural use, and agricultural buildings and improvements and the land necessary for their location and convenience are not devoted primarily to agricultural use.

Under prior law, swamp or waste or productive forest land located in villages and cities was classified agricultural because villages and cities were not permitted to classify land swamp or waste or productive forest land. Since 1995 Act 27 requires villages and cities to use the swamp or waste and productive forest land classifications, all such land located in villages or cities is to be reclassified swamp or waste or productive forest, according to the Wisconsin Property Assessment Manual.

(2) “Other” means agricultural buildings and improvements and the land necessary for their location and convenience.

(3) “Parcel of agricultural land” means land devoted primarily to agricultural use within a single legal description.

The definition of “parcel of agricultural land” used here implements the intent of the legislature in only freezing the assessment of agricultural land. If a “parcel of agricultural land” were defined as the complete legal description of a tract which was predominantly agricultural, the assessment of non-agricultural land within the legal description would be frozen.

Similarly, the assessment of agricultural land within a legal description which was not predominantly agricultural would not be frozen.

Under 1995 Act 27, the assessment of each parcel of agricultural land on January 1, 1996 and on January 1, 1997 is frozen at the amount of its assessment on January 1, 1995. “Other”, which consists solely of agricultural buildings and improvements and the land necessary for their location and convenience, is assessed according to s. 70.32(1), Stats., on January 1, 1996 and January 1, 1997.

Initial Regulatory Flexibility Analysis

The rule is not expected to directly affect small business and, therefore, under s. 227.114(8)(b), a regulatory flexibility analysis is not required.

Fiscal Estimate

Under prior law, agricultural land was assessed at full market value. Under current law, parcels of agricultural land are assessed on both January 1, 1996 and on January 1, 1997 at their January 1, 1995 level of assessment.

Since the taxable value of agricultural land will not increase on January 1, 1996 nor on January 1, 1997, property taxes will be shifted from agricultural land to other classes of property. Therefore, state equalization aids will be reallocated and state forestry taxes will be lower than under prior law. The property tax shift will also affect state costs for tax credit programs and state tax revenues. In addition, the state and municipalities will incur costs to implement the new assessment system.

Local Fiscal Effect

Property Tax Shifts. The equalized value of agricultural land was $9.02 billion on January 1, 1995. Assuming its value grows by 5.9% in 1996 and 1997, as it did in 1995, agricultural land assessments would be $0.53 billion (5.9% x $9.02 billion) lower in 1996, and $1.10 billion [(1.059 x 1.059 x $9.02 billion) - $9.02 billion] lower in 1997 than under prior law. Assuming a net statewide tax rate of $23 per $1,000 of value, $12.2 million ($0.53 billion x 0.023) in property taxes would be shifted from agricultural land to other classes of property in 1996, and $25.3 million ($1.10 billion x 0.023) would be shifted in 1997.

Property taxes on agricultural land would be 5.57% less and property taxes on other classes of property would be 0.25% higher in 1996 than under prior law. In 1997, property taxes on agricultural land would be 10.89% less, and property taxes on other classes of property would be 0.48% higher than under prior law.

Administrative Costs. Under the new system for assessing agricultural land, property assessors will have to reclassify agricultural buildings and improvements into a new class of property, called “Other”. In addition, some agricultural land in cities and villages must be reclassified “Productive Forest Land” or “Swamp or Waste” under the new classification system. Also, the number of objections filed with Boards of Review are likely to increase as the new system of property classification and assessment of agricultural land is implemented. The costs of reclassification and other implementation costs required under the new system cannot be reliably estimated.

State Fiscal Effect

Revenue and Expenditure Effects. The property tax shift from agricultural land to other classes of property of $12.2 million in 1996 and $25.3 million in 1997 would also affect state revenues and expenditures. The major effects are:

(1) Farmland Preservation Credits will decline in 1996 and 1997 since claimants' property taxes will be lower and household incomes will be higher than under prior law. Credits in 1996 will be about $1.0 million lower due to a property tax decline of about $3.3 million and a resulting increase in household income of about $3.3 million. Credits in 1997 will be about $2.0 million lower due to a property tax decline of about $6.8 million and a resulting increase in household income of about $6.8 million.

(2) The Farmland Tax Relief Credit is 10% of up to $10,000 in property tax paid on agricultural land. Assuming $8 million of the $12.2 million shift of 1996 property taxes from agricultural land, and $16 million of the $25.3 million shift of 1997 property taxes, are attributable to Farmland Tax Relief Credit claimants, the credit will decline by about $0.8 million (10% x $8 million) in 1996 and by about $1.6 million (10% x $16 million) in 1997. The $0.8 million and $1.6 million decline in Farmland Tax Relief Credit will increase the amount available for the lottery credit by $0.8 million in 1996 and by $1.6 million in 1997.

(3) The State Forestry Tax, levied at $0.20 per $1,000, would be about $100,000 ($0.0002 x $0.53 billion) less in 1996, and about $220,000 ($0.0002 x $1.1 billion) less in 1997 than under prior law.

Administrative Costs. The Department of Revenue will have to reprogram computer systems to include “Other” property and update equalization databases for property reclassifications and for changes in acreages. The Department will also have to change a number of property tax reporting forms and systems. In addition, the Wisconsin Property Assessment Manual will require revision to incorporate the substance of this rule.

Contact Person

Following the public hearing, the hearing record will remain open until May 3, 1996, for additional written comments.

Copies of the complete rule text and fiscal estimate are available at no charge on request from Gregory Landretti at the address listed below. An interpreter for the hearing-impaired will be available on request for the hearing. Please make reservations for a hearing interpreter by April 22, 1996, either by writing:

Gregory Landretti

Office of Assessment Practices

Wisconsin Department of Revenue

125 S. Webster Street

Madison, WI 53702

by calling [phone],
or via the Office's Fax telephone
[phone].

Savings & Loan,
Office of the Commissioner of

Notice is hereby given that pursuant to s. 215.02 (7) (a), Stats., the Office of the Commissioner of Savings and Loan will hold a public hearing at the time and place indicated below to consider creating a rule, relating to establishing a procedure for a mutual savings and loan association with deposits not insured by a deposit insurance corporation to reorganize to another type of mutual depository institution (including a state credit union) whose deposits are insured.

Hearing Information

April 25, 1996   Suite 202

Thursday   Office of the Commissioner

10:00 a.m.   4785 Hayes Road