SB21: Bill Text

SB21,793,8 66.1103 (4s) (b) 3. The employer shall certify compliance with this subsection to the corporation authority, to the governing body of each municipality or county within which a lost job exists and to any collective bargaining agent in this state with which the employer has a collective bargaining agreement at the project site or at a site where a lost job exists.

SB21,1999 Section 1999. 66.1103 (4s) (b) 4. of the statutes is amended to read:

SB21,793,15 66.1103 (4s) (b) 4. The employer shall submit a report to the corporation authority every 3 months during the first year after the construction of the project is completed. The reports shall provide information about new jobs, lost jobs, and offers of employment made to persons who were formerly employed at lost jobs. The 4th report shall be the final report. The form and content of the reports shall be prescribed by the corporation authority under par. (d).

SB21,2000 Section 2000. 66.1103 (4s) (d) of the statutes is amended to read:

SB21,793,18 66.1103 (4s) (d) The corporation authority shall administer this subsection and shall prescribe forms for certification and reports under par. (b).

SB21,2001 Section 2001. 66.1103 (10) (c) of the statutes is amended to read:

SB21,794,3 66.1103 (10) (c) A copy of the initial resolution together with a statement indicating when the public notice required under par. (b) was published shall be filed with the Wisconsin Economic Development Corporation Forward Wisconsin Development Authority within 20 days following publication of notice. Prior to the closing of the bond issue, the corporation authority may require additional information from the eligible participant or the municipality or county. After the closing of the bond issue, the corporation authority shall be notified of the closing date, any substantive changes made to documents previously filed with the corporation authority, and the principal amount of the financing.

SB21,2002 Section 2002. 66.1103 (10) (g) of the statutes is amended to read:

SB21,794,9 66.1103 (10) (g) Bonds may not be issued unless prior to adoption of an initial resolution a document which provides a good faith estimate of attorney fees which will be paid from bond proceeds is filed with the clerk of the municipality or county and the Wisconsin Economic Development Corporation Forward Wisconsin Development Authority.

SB21,2003 Section 2003. 66.1107 (2) (a) of the statutes is amended to read:

SB21,794,19 66.1107 (2) (a) Holding of a public hearing by the planning commission or by the local governing body at which interested parties are afforded a reasonable opportunity to express their views on the proposed designation and boundaries of a reinvestment neighborhood or area. Notice of the hearing shall be published as a class 2 notice, under ch. 985. Before publication, a copy of the notice shall be sent by 1st class mail to the Forward Wisconsin Housing and Economic Development Authority, and a copy shall be posted in each school building and in at least 3 other places of public assembly within the reinvestment neighborhood or area proposed to be designated.

SB21,2004 Section 2004. 66.1201 (16) (a) of the statutes is amended to read:

SB21,794,22 66.1201 (16) (a) In this subsection, "government" includes the Forward Wisconsin Housing and Economic Development Authority.

SB21,2005 Section 2005. 66.1205 (3) of the statutes is amended to read:

SB21,795,3 66.1205 (3) Subsection (1) (a) and (c) does not apply in the case of housing projects to the financing of which the Forward Wisconsin Housing and Economic Development Authority is a party, as to which ch. 234 235 shall be controlling.

SB21,2006 Section 2006. 66.1213 (7) (b) of the statutes is amended to read:

SB21,795,7 66.1213 (7) (b) As set down by the Forward Wisconsin Housing and Economic Development Authority in accordance with ch. 234 235 in the case of housing projects to the financing of which it is a party.

SB21,2007 Section 2007. 66.1309 (1) (b) 1. of the statutes is amended to read:

SB21,795,12 66.1309 (1) (b) 1. The division of banking department of financial institutions and professional standards as conservator, liquidator, or rehabilitator of any person, partnership, or corporation, and persons, partnerships, and corporations organized under or subject to the provisions of the banking law.

SB21,2008 Section 2008. 66.1317 (2) (a) 4. of the statutes is amended to read:

SB21,795,17 66.1317 (2) (a) 4. The division of banking department of financial institutions and professional standards as conservator, liquidator, or rehabilitator of any person, partnership, or corporation, and persons, partnerships, or corporations organized under or subject to chs. 600 to 646.

SB21,2009 Section 2009. 67.03 (7) of the statutes is renumbered 67.03 (7) (a).

SB21,2010 Section 2010. 67.03 (7) (b) of the statutes is created to read:

SB21,795,22 67.03 (7) (b) For the purposes of indebtedness, a school district that does not operate one or more grades as a result of entering into a whole grade sharing agreement under s. 118.50 is considered to be operating those grades.

SB21,2011 Section 2011. 67.12 (12) (a) of the statutes is amended to read:

SB21,796,9 67.12 (12) (a) Any municipality may issue promissory notes as evidence of indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not limited to paying any general and current municipal expense, and refunding any municipal obligations, including interest on them. Each note, plus interest if any, shall be repaid within 10 years after the original date of the note, except that notes issued under this section for purposes of ss. 119.498, 145.245 (12m) , 2013 stats., 281.58, 281.59, 281.60, 281.61, and 292.72, issued to raise funds to pay a portion of the capital costs of a metropolitan sewerage district, or issued by a 1st class city or a county having a population of 500,000 or more, to pay unfunded prior service liability with respect to an employee retirement system, shall be repaid within 20 years after the original date of the note.

SB21,2012 Section 2012 . 67.12 (12) (a) of the statutes, as affected by 2015 Wisconsin Act .... (this act), is amended to read:

SB21,796,22 67.12 (12) (a) Any municipality may issue promissory notes as evidence of indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not limited to paying any general and current municipal expense, and refunding any municipal obligations, including interest on them. Each note, plus interest if any, shall be repaid within 10 years after the original date of the note, except that notes issued under this section for purposes of ss. 119.498, 145.245 (12m), 2013 stats., 281.58, 281.59, 281.60, 281.61, and 292.72, issued to raise funds to pay a portion of the capital costs of a metropolitan sewerage district, or issued by a 1st class city or a county having a population of 500,000 750,000 or more, to pay unfunded prior service liability with respect to an employee retirement system, shall be repaid within 20 years after the original date of the note.

SB21,2013 Section 2013. 69.30 (1) (bd) of the statutes is repealed.

SB21,2014 Section 2014. 69.30 (2) of the statutes is amended to read:

SB21,797,8 69.30 (2) A financial institution, state agency, county department, Wisconsin works agency, or service office or long-term care district or an employee of a financial institution, state agency, county department, Wisconsin works agency, or service office or long-term care district is not subject to s. 69.24 (1) (a) for copying a certified copy of a vital record for use by the financial institution, state agency, county department, Wisconsin works agency, or service office or long-term care district, including use under s. 45.04 (5), if the copy is marked "FOR ADMINISTRATIVE USE".

SB21,2015 Section 2015. 70.05 (1) of the statutes is amended to read:

SB21,797,20 70.05 (1) The assessment of general property for taxation in all the towns, cities, and villages of this state shall be made according to this chapter unless otherwise specifically provided. There shall be elected at the spring election one assessor for each taxation district not subject to assessment by a county assessor under s. 70.99 if election of the assessor is provided. Commencing with the 1977 elections and appointments made on and after January 1, 1977, no person may assume the office of town, village, city or county assessor unless certified by the department of revenue under s. 73.09 as qualified to perform the functions of the office of assessor. If a person who has not been so certified is elected to the office, the office shall be vacant and the appointing authority shall fill the vacancy from a list of persons so certified by the department of revenue.

SB21,2016 Section 2016. 70.05 (2) of the statutes is amended to read:

SB21,797,25 70.05 (2) The governing body of any town, city or village not subject to assessment by a county assessor under s. 70.99 that may conduct its own assessments under s. 70.991 (3) may provide for the selection of one or more assistant assessors to assist the assessor in the discharge of the assessor's duties.

SB21,2017 Section 2017. 70.05 (4) of the statutes is amended to read:

SB21,798,5 70.05 (4) All assessment personnel, including personnel of a county assessor system under s. 70.99, appointed under this section on or after January 1, 1977, shall have passed an examination and have been certified by the department of revenue as qualified for performing the functions of the office.

SB21,2018 Section 2018. 70.05 (4m) of the statutes is amended to read:

SB21,798,17 70.05 (4m) A taxation district An assessor may not enter upon a person's real property for purposes of conducting an assessment under this chapter more than once in each year, except that an assessor may enter upon a person's real property for purposes of conducting an assessment under this chapter more often if the property owner consents. A property owner may deny entry to an assessor if the owner has given prior notice to the assessor that the assessor may not enter the property without the property owner's permission. Each taxation district county and regional assessment unit assessor shall create and maintain a database identifying all such property owners in the taxation district county or region and each assessor for a city that conducts its own assessments under s. 70.991 (3) shall create and maintain a database identifying all such property owners in the city.

SB21,2019 Section 2019. 70.05 (5) (b) of the statutes is repealed.

SB21,2020 Section 2020. 70.05 (5) (ba) of the statutes is created to read:

SB21,798,25 70.05 (5) (ba) In 2017 and in each year thereafter, each city that conducts assessments under s. 70.991 (3) and each county, and regional assessment unit shall assess the property within its boundaries at full value. Before an assessor conducts an assessment under this paragraph, the city, county, or regional assessment unit shall publish a notice on its Internet site, as prescribed by rule by the department of revenue.

SB21,2021 Section 2021. 70.05 (5) (bb) of the statutes is created to read:

SB21,799,6 70.05 (5) (bb) In 2017 and in each year thereafter, each city that conducts assessments under s. 70.991 (3) and each county, and regional assessment unit shall submit the full market value of the property within the boundaries of the city, county, or regional assessment unit to the department of revenue no later than the 2nd Monday in June in an electronic format, as determined by the department.

SB21,2022 Section 2022. 70.05 (5) (c) of the statutes is amended to read:

SB21,799,15 70.05 (5) (c) Annually beginning in 1992, the department of revenue shall determine the ratio of the assessed value to the full value of all taxable general property and of each major class of property of each taxation district and publish its findings in the report required under s. 73.06 (5) audit and correct the values submitted to the department under par. (bb). The department shall finalize and publish the final values no later than September 15, 2017, for values submitted under par. (bb) in 2017 and no later than August 1 for values submitted under par. (bb) in subsequent years.

SB21,2023 Section 2023. 70.05 (5) (d) of the statutes is repealed.

SB21,2024 Section 2024. 70.05 (5) (f) of the statutes is repealed.

SB21,2025 Section 2025. 70.05 (5) (g) of the statutes is repealed.

SB21,2026 Section 2026. 70.05 (5) (h) of the statutes is created to read:

SB21,799,25 70.05 (5) (h) 1. With regard to the actions of a city that conducts assessments under s. 70.991 (3), if the secretary of revenue determines substantial noncompliance with assessing property at full value under par. (ba), the city becomes subject to assessment by the county or regional assessment unit where the city is located, as provided under s. 70.991 (3) (a), beginning with the assessment in the year following the year in which the substantial noncompliance occurred.

SB21,800,19 2. With regard to the actions of a county or regional assessment unit, if the secretary of revenue determines substantial noncompliance with assessing property at full value under par. (ba), the department of revenue shall assist the county or regional assessment unit with the assessment in the year following the year in which the substantial noncompliance occurred. If in any year, beginning in 2017 and ending in 2022, the department provides assistance to a county or regional assessment unit under this subdivision, the county or regional assessment unit shall pay to the department an amount equal to 50 percent of the costs to the department to provide the assistance. If in any year beginning after 2022 the department provides assistance to a county or regional assessment unit under this subdivision, the county or regional assessment unit shall pay to the department an amount equal to 100 percent of the costs to the department to provide the assistance. If a county or regional assessment unit fails to remit payment for assistance under this subdivision, the department of revenue shall notify the department of transportation and the department of transportation shall reduce the road aid under s. 86.30 (9) (b) for the county or the counties participating in the regional assessment unit in an amount equal to the amount the county or regional assessment unit owes the department of revenue under this subdivision and remit that amount to the department or revenue.

SB21,800,23 3. The secretary of revenue may require the county or regional assessment unit to replace the assessment administrator for the county or regional assessment unit if the incumbent assessment administrator demonstrates fraud, deceit, negligence, incompetence, or misconduct or is subject to s. 73.09 (4) (b).

SB21,2027 Section 2027. 70.055 of the statutes is repealed.

SB21,2028 Section 2028. 70.06 (1) of the statutes is amended to read:

SB21,801,7 70.06 (1) In cities of the 1st class the assessment of property for taxation shall be under the direction of the city commissioner of assessments, who shall perform such duties in relation thereto as are prescribed by the common council, and the assessment rolls of the city shall be made as the council directs, except where such city of the 1st class is under the jurisdiction of a county an assessor under s. 70.99 70.991. Manufacturing property subject to s. 70.995 shall be assessed according to that section.

SB21,2029 Section 2029. 70.06 (5) of the statutes is amended to read:

SB21,801,10 70.06 (5) This section shall not apply to a city of the 1st class after it has come under a county assessor or regional assessment unit system under s. 70.991.

SB21,2030 Section 2030. 70.075 of the statutes is repealed.

SB21,2031 Section 2031. 70.08 of the statutes is repealed.

SB21,2032 Section 2032. 70.10 of the statutes is amended to read:

SB21,801,21 70.10 Assessment, when made, exemption. The assessor shall assess all real and personal property as of the close of January 1 of each year. Except in cities of the 1st class and 2nd class cities that have a board of assessors under s. 70.075, the assessment shall be finally completed before the first Monday in April. All real property conveyed by condemnation or in any other manner to the state, any county, city, village or town by gift, purchase, tax deed or power of eminent domain before January 2 in such year shall not be included in the assessment. Assessment of manufacturing property subject to s. 70.995 shall be made according to that section.

SB21,2033 Section 2033. 70.11 (2) of the statutes is amended to read:

SB21,802,12 70.11 (2) Municipal property and property of certain districts, exception. Property owned by any county, city, village, town, school district, technical college district, public inland lake protection and rehabilitation district, metropolitan sewerage district, municipal water district created under s. 198.22, joint local water authority created under s. 66.0823, long-term care district under s. 46.2895 or town sanitary district; lands belonging to cities of any other state used for public parks; land tax-deeded to any county or city before January 2; but any residence located upon property owned by the county for park purposes that is rented out by the county for a nonpark purpose shall not be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or others for his or her benefit are permitted to occupy the land or part thereof in consideration for the conveyance. Leasing the property exempt under this subsection, regardless of the lessee and the use of the leasehold income, does not render that property taxable.

SB21,2034 Section 2034. 70.11 (4b) (b) of the statutes is amended to read:

SB21,802,15 70.11 (4b) (b) It is financed by the Housing and Economic Development Authority under s. 234.03 (13), 2013 stats.

SB21,2035 Section 2035. 70.11 (4b) (c) of the statutes is amended to read:

SB21,802,18 70.11 (4b) (c) The Housing and Economic Forward Wisconsin Development Authority holds a first-lien mortgage security interest on it.

SB21,2036 Section 2036. 70.11 (38c) of the statutes is created to read:

SB21,802,24 70.11 (38c) University of Wisconsin System Authority. Notwithstanding the provisions of s. 70.11 (intro.) that relate to leased property, all property owned by the University of Wisconsin System Authority and all property leased to the University of Wisconsin System Authority that is owned by the state, provided that use of the property is primarily related to the purposes of the authority.

SB21,2037 Section 2037. 70.11 (38r) of the statutes is amended to read:

SB21,803,5 70.11 (38r) Economic Development Corporation Forward Authority. All property owned by the Wisconsin Economic Development Corporation Forward Wisconsin Development Authority, provided that use of the property is primarily related to the purposes of the Wisconsin Economic Development Corporation Forward Wisconsin Development Authority.

SB21,2038 Section 2038. 70.114 (1) (a) of the statutes is renumbered 70.114 (1) (am).

SB21,2039 Section 2039. 70.114 (1) (ag) of the statutes is created to read:

SB21,803,8 70.114 (1) (ag) "Board" means the board of commissioners of public lands.

SB21,2040 Section 2040. 70.114 (1) (b) 2. of the statutes is amended to read:

SB21,804,3 70.114 (1) (b) 2. For land purchased on or after July 1, 2011, "estimated value," for the year during which land is purchased, means the lesser of the purchase price or the determination of the land's equalized valuation under s. 70.57 in the year before the year during which the land is purchased, increased or decreased to reflect the annual percentage change in the equalized valuation of all property, excluding improvements, in the taxation district, as determined by comparing the most recent determination of equalized valuation under s. 70.57 for that property, except that if the land was exempt from taxation in the year prior to the year during which the Department department or board purchased the land, or enrolled in the forest cropland program under subch. I of ch. 77 or the managed forest land program under subch. VI of ch. 77 at the time of purchase, "estimated value," for the year during which the land is purchased, means the lesser of the purchase price or an amount that would result in a payment under sub. (4) that is equal to $10 per acre. "Estimated value," for later years, means the value that was used for calculating the aid payment under this section for the prior year increased or decreased to reflect the annual percentage change in the equalized valuation of all property, excluding improvements, in the taxation district, as determined by comparing the most recent determination of equalized valuation under s. 70.57 for that property to the next preceding determination of equalized valuation under s. 70.57 for that property.

SB21,2041 Section 2041. 70.114 (1) (c) of the statutes is amended to read:

SB21,804,9 70.114 (1) (c) "Land" means state forests, as defined in s. 28.02 (1), that are acquired after December 31, 1991, state parks that are acquired after December 31, 1991, under s. 27.01 and other areas that are acquired after December 31, 1991, under s. 23.09 (2) (d), 23.091, 23.27, 23.29, 23.293, 23.31, 24.61 (2) (a) 10., or 29.749 (1).

SB21,2042 Section 2042. 70.114 (1) (d) of the statutes is amended to read:

SB21,804,22 70.114 (1) (d) "Purchase price" means the amount paid by the department or the board for a fee simple interest in real property. "Purchase price" does not include administrative costs incurred by the department or the board to acquire the land, such as legal fees, appraisal costs or recording fees. If real estate is transferred to the department or the board by gift or is sold to the department or the board for an amount that is less than the estimated fair market value of the property as shown on the property tax bill prepared for the prior year under s. 74.09, "purchase price" means an amount equal to the estimated fair market value of the property as shown on that tax bill. If the real estate is exempt from taxation at the time that it is transferred or sold to the department or the board and if the property was not sold at an arm's-length sale, "purchase price" means the fair market value of the real estate at the time that the department or the board takes title to it.

SB21,2043 Section 2043. 70.114 (3) of the statutes is amended to read:

SB21,805,3 70.114 (3) Ascertaining rate. Each year, the department or the board shall ascertain the aggregate net general property tax rate for taxation districts to which aids are paid under this section by the department or the board.

SB21,2044 Section 2044. 70.114 (4) (a) of the statutes is amended to read:

SB21,805,12 70.114 (4) (a) Except as provided under par. (c), on or before January 31, the department or the board shall pay to each treasurer of a taxation district, with respect to each parcel of land acquired by the department or the board within the taxation district on or before January 1 of the preceding year, an amount determined by multiplying each parcel's estimated value equated to the average level of assessment in the taxation district by the aggregate net general property tax rate that would apply to the parcel of land if it were taxable, as shown on property tax bills prepared for that year under s. 74.09.

SB21,2045 Section 2045. 70.114 (4) (c) of the statutes is amended to read:

SB21,805,17 70.114 (4) (c) The department or the board shall withhold from the payment amount determined under par. (a) the state's proportionate share of the tax that would be levied on the parcel if it were taxable and shall deposit that amount into the conservation fund.

SB21,2046 Section 2046. 70.119 (1) of the statutes is amended to read: