SB55: Bill Text

SB55,10,9 71.07 (9m) (g) A person who has incurred qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for certified historic structures located in this state, as described in par. (a), but who is not a resident of this state and who is not required to file a return under this chapter, may enter into an agreement with another person, with the department's approval and in the manner prescribed by the department, so that the other person may claim the credit under this subsection, if the other person is subject to the taxes imposed under s. 71.02.

SB55, s. 13 Section 13. 71.07 (9m) (h) of the statutes is created to read:

SB55,10,19 71.07 (9m) (h) A person who receives a credit under this subsection shall add to the person's liability for taxes imposed under s. 71.02 one of the following percentages of the amount of the credits received under this subsection for rehabilitating or preserving the property if, within 5 years after the date on which the preservation or rehabilitation work that was the basis of the credit is completed, the person either sells or conveys the property by deed or land contract or the state historical society certifies to the department of revenue that the historic property has been altered to the extent that it does not comply with the standards promulgated under s. 44.02 (24d):

SB55,10,21 1. If the sale, conveyance, or noncompliance occurs during the first year after the date on which the preservation or rehabilitation is completed, 100 percent.

SB55,10,23 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after the date on which the preservation or rehabilitation is completed, 80 percent.

SB55,10,25 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after the date on which the preservation or rehabilitation is completed, 60 percent.

SB55,11,2 4. If the sale, conveyance, or noncompliance occurs during the 4th year after the date on which the preservation or rehabilitation is completed, 40 percent.

SB55,11,4 5. If the sale, conveyance, or noncompliance occurs during the 5th year after the date on which the preservation or rehabilitation is completed, 20 percent.

SB55, s. 14 Section 14. 71.07 (9r) (a) of the statutes is renumbered 71.07 (9r) (a) 1. and amended to read:

SB55,11,18 71.07 (9r) (a) 1. For taxable years beginning on or after August 1, 1988 July 31, 1988, and before January 1, 2010, any natural person may claim as a credit against the taxes otherwise due imposed under s. 71.02, up to the amount of those taxes, an amount equal to 25% 25 percent of the costs of preservation or rehabilitation of historic property located in this state, including architectural fees and costs incurred in preparing nomination forms for listing in the national register of historic places in Wisconsin or the state register of historic places, if the nomination is made within 5 years prior to submission of a preservation or rehabilitation plan under par. (b) 3. b., and if the physical work of construction or destruction in preparation for construction begins after December 31, 1988, except that the credit may not exceed $10,000, or $5,000 for married persons filing separately, for any preservation or rehabilitation project.

SB55, s. 15 Section 15. 71.07 (9r) (a) 2. of the statutes is created to read:

SB55,12,5 71.07 (9r) (a) 2. For taxable years beginning after December 31, 2009, any natural person may claim as a credit against the taxes imposed under s. 71.02, up to the amount of those taxes, an amount equal to 30 percent of the costs of preservation or rehabilitation of historic property that is located in this state, including architectural fees and costs incurred in preparing nomination forms for listing in the national register of historic places in Wisconsin or the state register of historic places, if the nomination is made within 5 years prior to submission of a preservation or rehabilitation plan under par. (b) 3. b., and if the physical work of construction or destruction in preparation for construction begins after December 31, 2009, except that the credit may not exceed $10,000, or $5,000 for married persons filing separately, for any preservation or rehabilitation project.

SB55, s. 16 Section 16. 71.28 (6) (a) of the statutes is renumbered 71.28 (6) (a) 1. and amended to read:

SB55,12,15 71.28 (6) (a) 1. Any person may claim as a credit against the taxes otherwise due imposed under this chapter s. 71.23, up to the amount of those taxes, an amount equal to 5% 5 percent of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the internal revenue code Internal Revenue Code, for certified historic structures on property located in this state, if the physical work of construction or destruction in preparation for construction begins after December 31, 1988, and before January 1, 2010, and the rehabilitated property is placed in service after June 30, 1989.

SB55, s. 17 Section 17. 71.28 (6) (a) 2. of the statutes is created to read:

SB55,12,22 71.28 (6) (a) 2. a. Any person may claim as a credit against the taxes imposed under s. 71.23, up to the amount of those taxes, an amount equal to 20 percent of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for certified historic structures on property located in this state, if the physical work of construction or destruction in preparation for construction begins after December 31, 2009.

SB55,13,12 b. A person whose qualified rehabilitation expenditures do not satisfy the adjusted basis requirement under section 47 (c) (1) of the Internal Revenue Code, but who otherwise would be eligible to claim the rehabilitation credit under section 47 of the Internal Revenue Code, may claim as a credit against the taxes imposed under s. 71.23, up to the amount of those taxes, an amount equal to 20 percent of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, if the property is located in this state; if the person's qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, are at least $10,000; if the rehabilitation is approved by the state historical society before the physical work of construction, or destruction in preparation for construction, begins; if the person includes evidence of such approval with the person's return; if the physical work of construction, or destruction in preparation for construction, begins after December 31, 2009; and if the person claims the credit for the same taxable year in which the person would have claimed the credit for federal purposes.

SB55, s. 18 Section 18. 71.28 (6) (c) of the statutes is amended to read:

SB55,13,20 71.28 (6) (c) No person may claim the a credit under this subsection unless the claimant includes with the claimant's return evidence that the rehabilitation was approved recommended by the state historic preservation officer for approval by the secretary of the interior under 36 CFR 67.6 before the physical work of construction, or destruction in preparation for construction, began, and the claimant claims the credit for the same taxable year in which the claimant would have claimed the credit for federal purposes.

SB55, s. 19 Section 19. 71.28 (6) (g) of the statutes is created to read:

SB55,14,4 71.28 (6) (g) A person who has incurred qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for certified historic structures located in this state, as described in par. (a), but who is not a resident of this state and who is not required to file a return under this chapter, may enter into an agreement with another person, with the department's approval and in the manner prescribed by the department, so that the other person may claim the credit under this subsection, if the other person is subject to the taxes imposed under s. 71.23.

SB55, s. 20 Section 20. 71.28 (6) (h) of the statutes is created to read:

SB55,14,14 71.28 (6) (h) A person who receives a credit under this subsection shall add to the person's liability for taxes imposed under s. 71.23 one of the following percentages of the amount of the credits received under this subsection for rehabilitating or preserving the property if, within 5 years after the date on which the preservation or rehabilitation work that was the basis of the credit is completed, the person either sells or conveys the property by deed or land contract or the state historical society certifies to the department of revenue that the historic property has been altered to the extent that it does not comply with the standards promulgated under s. 44.02 (24d):

SB55,14,16 1. If the sale, conveyance, or noncompliance occurs during the first year after the date on which the preservation or rehabilitation is completed, 100 percent.

SB55,14,18 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after the date on which the preservation or rehabilitation is completed, 80 percent.

SB55,14,20 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after the date on which the preservation or rehabilitation is completed, 60 percent.

SB55,14,22 4. If the sale, conveyance, or noncompliance occurs during the 4th year after the date on which the preservation or rehabilitation is completed, 40 percent.

SB55,14,24 5. If the sale, conveyance, or noncompliance occurs during the 5th year after the date on which the preservation or rehabilitation is completed, 20 percent.

SB55, s. 21 Section 21. 71.47 (6) (a) of the statutes is renumbered 71.47 (6) (a) 1. and amended to read:

SB55,15,10 71.47 (6) (a) 1. Any person may claim as a credit against the taxes otherwise due imposed under this chapter s. 71.43, up to the amount of those taxes, an amount equal to 5% 5 percent of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the internal revenue code Internal Revenue Code, for certified historic structures on property located in this state, if the physical work of construction or destruction in preparation for construction begins after December 31, 1988, and before January 1, 2010 and the rehabilitated property is placed in service after June 30, 1989.

SB55, s. 22 Section 22. 71.47 (6) (a) 2. of the statutes is created to read:

SB55,15,17 71.47 (6) (a) 2. a. Any person may claim as a credit against the taxes imposed under s. 71.43, up to the amount of those taxes, an amount equal to 20 percent of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for certified historic structures on property located in this state, if the physical work of construction or destruction in preparation for construction begins after December 31, 2009.

SB55,16,7 b. A person whose qualified rehabilitation expenditures do not satisfy the adjusted basis requirement under section 47 (c) (1) of the Internal Revenue Code, but who otherwise would be eligible to claim the rehabilitation credit under section 47 of the Internal Revenue Code, may claim as a credit against the taxes imposed under s. 71.43, up to the amount of those taxes, an amount equal to 20 percent of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, if the property is located in this state; if the person's qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, are at least $10,000; if the rehabilitation is approved by the state historical society before the physical work of construction, or destruction in preparation for construction, begins; if the person includes evidence of such approval with the person's return; if the physical work of construction, or destruction in preparation for construction, begins after December 31, 2009; and if the person claims the credit for the same taxable year in which the person would have claimed the credit for federal purposes.

SB55, s. 23 Section 23. 71.47 (6) (c) of the statutes is amended to read:

SB55,16,15 71.47 (6) (c) No person may claim the a credit under this subsection unless the claimant includes with the claimant's return evidence that the rehabilitation was approved recommended by the state historic preservation officer for approval by the secretary of the interior under 36 CFR 67.6 before the physical work of construction, or destruction in preparation for construction, began, and the claimant claims the credit for the same taxable year in which the claimant would have claimed the credit for federal purposes.

SB55, s. 24 Section 24. 71.47 (6) (g) of the statutes is created to read:

SB55,16,24 71.47 (6) (g) A person who has incurred qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for certified historic structures located in this state, as described in par. (a), but who is not a resident of this state and who is not required to file a return under this chapter, may enter into an agreement with another person, with the department's approval and in the manner prescribed by the department, so that the other person may claim the credit under this subsection, if the other person is subject to the taxes imposed under s. 71.43.

SB55, s. 25 Section 25. 71.47 (6) (h) of the statutes is created to read:

SB55,17,9 71.47 (6) (h) A person who receives a credit under this subsection shall add to the person's liability for taxes imposed under s. 71.43 one of the following percentages of the amount of the credits received under this subsection for rehabilitating or preserving the property if, within 5 years after the date on which the preservation or rehabilitation work that was the basis of the credit is completed, the person either sells or conveys the property by deed or land contract or the state historical society certifies to the department of revenue that the historic property has been altered to the extent that it does not comply with the standards promulgated under s. 44.02 (24d):

SB55,17,11 1. If the sale, conveyance, or noncompliance occurs during the first year after the date on which the preservation or rehabilitation is completed, 100 percent.

SB55,17,13 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after the date on which the preservation or rehabilitation is completed, 80 percent.

SB55,17,15 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after the date on which the preservation or rehabilitation is completed, 60 percent.

SB55,17,17 4. If the sale, conveyance, or noncompliance occurs during the 4th year after the date on which the preservation or rehabilitation is completed, 40 percent.

SB55,17,19 5. If the sale, conveyance, or noncompliance occurs during the 5th year after the date on which the preservation or rehabilitation is completed, 20 percent.

SB55, s. 26 Section 26. 86.19 (1) of the statutes is amended to read:

SB55,17,25 86.19 (1) Except as provided in sub. (1m) or (4m) or s. 84.01 (30) (g), no sign shall be placed within the limits of any street or highway except such as are necessary for the guidance or warning of traffic or as provided by ss. 60.23 (17m) and 66.0429. The authorities charged with the maintenance of streets or highways shall cause the removal therefrom and the disposal of all other signs.

SB55, s. 27 Section 27. 86.19 (4m) of the statutes is created to read:

SB55,18,11 86.19 (4m) In a business area that is the subject of revitalization efforts under the State Main Street Program under s. 560.081 or that is a certified downtown under s. 560.03 (21m), the holder of a privilege under s. 66.0425 may erect awning or other signage that projects from a building over a sidewalk, provided that the awning or other signage does not encroach upon the traveled portion of a highway and the awning or other signage provides adequate clearance for equipment used to maintain or clear the sidewalks of snow or debris. If the department removes an awning or other signage erected under this subsection in connection with a state highway project, the owner of the awning or other signage may not be compensated for the removal, damage, or loss of the sign by local or state authorities.

SB55, s. 28 Section 28. 86.37 of the statutes is created to read:

SB55,18,14 86.37 Highway projects involving certain business and downtown areas. (1) In this section:

SB55,18,15 (a) "Business area" has the meaning given in s. 560.081 (1) (a).

SB55,18,19 (b) "Highway project" means any highway project to be funded by the department that involves a highway in which a business area that is the subject of revitalization efforts under the State Main Street Program under s. 560.081 (2) (e) or a certified downtown under s. 560.03 (21m) is located.

SB55,18,20 (c) "Municipality" means a city, village, or town.

SB55,19,4 (2) In the preliminary stages of considering and planning any highway project, the department shall consult on issues concerning the proposed highway project and its effects on the business or certified downtown area with the department of commerce and, unless no such board or organization exists, with the business improvement district board appointed under s. 66.1109 (3) (a), the main street board associated with the State Main Street Program under s. 560.081 (2) (e), or the nonprofit downtown planning organization of that municipality. This subsection does not apply to any highway project for which preliminary engineering was begun before the effective date of this subsection .... [LRB inserts date].

SB55,19,8 (3) During the concept definition phase of any highway project, in evaluating the aesthetic and visual impact of the highway project, the department shall recognize the high visual and aesthetic significance of, and impact related to, these types of highway projects.

SB55, s. 29 Section 29. 101.121 (3) (c) of the statutes is created to read:

SB55,19,11 101.121 (3) (c) The Historic Building Code shall be liberally interpreted to facilitate the preservation and restoration of qualified historic buildings.

SB55, s. 30 Section 30. 101.121 (4) (a) of the statutes is renumbered 101.121 (4) (a) 1.

SB55, s. 31 Section 31. 101.121 (4) (a) 2. of the statutes is created to read:

SB55,19,21 101.121 (4) (a) 2. Upon the request of the owner of a qualified historic building who elects under subd. 1. to be subject to the Historic Building Code, the department shall review any decision of a city, village, town, or county that requires the owner to comply with a provision of a county or municipal building code, or of any other local ordinance or regulation, to determine if the provision concerns a matter dealt with in the Historic Building Code. The department shall consult with the state historical society before making this determination. The procedures in s. 101.02 (7) apply to any review conducted by the department under this subdivision.

SB55, s. 32 Section 32. 101.121 (4) (b) of the statutes is amended to read:

SB55,20,2 101.121 (4) (b) Paragraph (a) 1. does not apply to any owner of a nursing home, as defined in s. 50.01 (3), a hospital, as defined in s. 50.33 (2) (a) and (c), or an approved public or private treatment facility for alcoholics , as defined in s. 51.45 (2) (b) and (c).

SB55, s. 33 Section 33. 101.121 (5) of the statutes is created to read:

SB55,20,9 101.121 (5) Informational pamphlet. (a) In cooperation with the state historical society, the department shall develop an informational pamphlet designed to increase awareness and use of the Historic Building Code. The department, in cooperation with the state historical society, shall update the pamphlet as statutes and rules relating to the Historic Building Code are amended. The pamphlet shall include all of the following information:

SB55,20,10 1. A description of the Historic Building Code.

SB55,20,12 2. A description of the types and qualities of buildings that are subject to the Historic Building Code.

SB55,20,15 3. An explanation of how the owner of a qualified historic building may elect to be subject to the Historic Building Code and a description of the consequences of that election.

SB55,20,17 4. A description of other alternative building codes that the owner of a historic building may be eligible to use.

SB55,20,19 5. A description of where a person may obtain further information regarding historic buildings and the Historic Building Code.

SB55,20,22 (b) The department and the state historical society shall distribute the pamphlets as they consider necessary to increase awareness of the Historic Building Code.

SB55, s. 34 Section 34. 101.19 (1) (intro.) of the statutes is amended to read:

SB55,21,3 101.19 (1) (intro.) The department, by rule promulgated under ch. 227, shall fix and collect promulgate rules establishing and providing for the collection of fees which shall, as closely as possible, equal the cost of providing the following services:

SB55, s. 35 Section 35. 101.975 (4) of the statutes is created to read:

SB55,21,7 101.975 (4) (a) A political subdivision may enact an ordinance that permits the political subdivision to grant a variance to the rules promulgated under this subchapter if all of the following apply:

SB55,21,10 1. The ordinance permits only a variance that relates to handrails or guardrails of qualified historic buildings, as defined in s. 101.121 (2) (c), that are converted from single-family dwellings to multifamily dwellings.

SB55,21,14 2. The ordinance requires the owner of a qualified historic building who seeks a variance to provide the political subdivision with evidence that the type, height, and design of the handrail or guardrail proposed for installation is historically appropriate for the owner's building.

SB55,21,18 (b) A political subdivision may grant a variance under an ordinance adopted under par. (a) if the owner seeking the variance provides the evidence required under par. (a) 2. and if the handrail or guardrail installation is at least as protective of public safety as the handrail or guardrail that would otherwise have been required.

SB55, s. 36 Section 36. 227.01 (13) (zy) of the statutes is created to read:

SB55,21,22 227.01 (13) (zy) Establishes guidelines pursuant to s. 560.083 to aid communities in reconstructing central business districts that are destroyed or severely damaged in major disasters.

SB55, s. 37 Section 37. 254.61 (1) (f) 2. of the statutes is amended to read:

SB55,22,3 254.61 (1) (f) 2. A structural addition, including a renovation, made to a structure that was originally constructed at least 50 years before an initial or renewal application for a permit under s. 254.64 (1) (b) is made and for which no use other than as a bed and breakfast establishment is proposed. The structural addition under this subdivision shall comply with the rules promulgated under s. 101.63 (1).

SB55, s. 38 Section 38. 560.03 (21m) of the statutes is created to read:

SB55,22,8 560.03 (21m) (a) Promulgate rules for the certification of downtowns by the department. The rules promulgated under this subsection shall require the department to consider at least all of the following factors with regard to an area being a certified downtown:

SB55,22,9 1. Whether the area is or is located in a central business district.

SB55,22,11 2. The extent to which the structures located in the area are in commercial use, or zoned for commercial use, and oriented for pedestrian traffic.

SB55,22,13 3. The compactness of the area and the extent to which the area includes a regular pattern of sidewalks facilitating commercial activity by pedestrians.

SB55,22,15 4. The extent to which the linear street frontage in the area is set back from the sidewalk.

SB55,22,16 5. The historical value of the area.

SB55,22,18 (b) Ensure that the rules promulgated under par. (a) permit multiple areas within a populous city, village, or town to be certified downtowns.