Amendment ASA1-AB40

AB40-ASA1,1274 Section 1274. 66.0602 (3) (f) 3. (intro.) of the statutes is amended to read:

AB40-ASA1,680,24 66.0602 (3) (f) 3. (intro.) The adjustment described in subds. subd. 1. and 2. may occur only if the political subdivision's governing body approves of the adjustment by one of the following methods:

AB40-ASA1,1274c Section 1274c. 66.0602 (3) (f) 3. a. of the statutes is amended to read:

AB40-ASA1,681,4 66.0602 (3) (f) 3. a. With regard to a city, village, or county, if the governing body consists of at least 5 members, by a majority vote of the governing body if the increase is 0.5 percent or less and by a three-quarters majority vote of the governing body if the increase is more than 0.5 percent, up to a maximum increase of 1.5 percent.

AB40-ASA1,1274d Section 1274d. 66.0602 (3) (f) 3. b. of the statutes is amended to read:

AB40-ASA1,681,9 66.0602 (3) (f) 3. b. With regard to a city, village, or county, if the governing body consists of fewer than 5 members, by a majority vote of the governing body if the increase is 0.5 percent or less and by a two-thirds majority vote of the governing body if the increase is more than 0.5 percent, up to a maximum increase of 1.5 percent.

AB40-ASA1,1274e Section 1274e. 66.0602 (3) (f) 3. c. of the statutes is amended to read:

AB40-ASA1,681,15 66.0602 (3) (f) 3. c. With a regard to a town, by a majority vote of the annual town meeting, or a special town meeting, if the town board has adopted a resolution approving of the adjustment by a majority vote of the town board if the increase is 0.5 percent or less and by a two-thirds majority vote of the town board if the increase is more than 0.5 percent, up to a maximum increase of 1.5 percent.

AB40-ASA1,1275 Section 1275. 66.0602 (3) (f) 4. of the statutes is repealed.

AB40-ASA1,1275e Section 1275e. 66.0602 (5) of the statutes is amended to read:

AB40-ASA1,682,2 66.0602 (5) Exception, certain towns. A town with a population of less than 2,000 3,000 may exceed the levy increase limit otherwise applicable under this section to the town if the town board adopts a resolution supporting an increase and places the question on the agenda of an annual town meeting or a special town meeting and if the annual or special town meeting adopts a resolution endorsing the town board's resolution. The limit otherwise applicable to the town under this section is increased in the next fiscal year by the percentage approved by a majority of those voting on the question. Within 14 days after the adoption of the resolution, the town clerk shall certify the results of the vote to the department of revenue.

AB40-ASA1,1276 Section 1276. 66.0615 (1m) (a) of the statutes is amended to read:

AB40-ASA1,682,18 66.0615 (1m) (a) The governing body of a municipality may enact an ordinance, and a district, under par. (e), may adopt a resolution, imposing a tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. A tax imposed under this paragraph is not subject to the selective sales tax imposed by s. 77.52 (2) (a) 1. and may be collected from the consumer or user, but may not be imposed on sales to the federal government and persons listed under s. 77.54 (9a). A tax imposed under this paragraph by a municipality shall be paid to the municipality and may be forwarded to a commission if one is created under par. (c), as provided in par. (d). Except as provided in par. (am), a tax imposed under this paragraph by a municipality may not exceed 8%. Except as provided in par. (am), if a tax greater than 8% under this paragraph is in effect on May 13, 1994, the municipality imposing the tax shall reduce the tax to 8%, effective on June 1, 1994.

AB40-ASA1,1277 Section 1277. 66.0615 (1m) (f) 2. of the statutes is amended to read:

AB40-ASA1,682,23 66.0615 (1m) (f) 2. Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (3), (13), (14), (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III of ch. 77, apply to the tax described under subd. 1.

AB40-ASA1,1277e Section 1277e. 66.0628 (1) of the statutes is renumbered 66.0628 (1) (intro.) and amended to read:

AB40-ASA1,683,2 66.0628 (1) (intro.) In this section, "political subdivision" means a city, village, town, or county.:

AB40-ASA1,1277ec Section 1277ec. 66.0628 (1) (a) of the statutes is created to read:

AB40-ASA1,683,4 66.0628 (1) (a) "Political subdivision" means a city, village, town, or county.

AB40-ASA1,1277ee Section 1277ee. 66.0628 (1) (b) of the statutes is created to read:

AB40-ASA1,683,9 66.0628 (1) (b) "Reasonable relationship" means that the cost charged by a political subdivision for a service provided to a person may not not exceed the political subdivision's reasonable direct costs that are associated with any activity undertaken by the political subdivision that is related to the fee.

AB40-ASA1,1277eg Section 1277eg. 66.0628 (4) of the statutes is created to read:

AB40-ASA1,683,18 66.0628 (4) (a) Any person aggrieved by a fee imposed by a political subdivision because the person does not believe that the fee bears a reasonable relationship to the service for which the fee is imposed may appeal the reasonableness of the fee to the tax appeals commission by filing a petition with the commission within 60 days after the fee's imposition, as provided under s. 73.01 (5) with respect to income or franchise tax cases, and the commission's decision may be reviewed under s. 73.015. For appeals brought under this subsection, the filing fee required under s. 73.01 (5) (a) does not apply.

AB40-ASA1,683,22 (b) With regard to an appeal filed with the tax appeals commission under par. (a), the political subdivision shall bear the burden of proof to establish that a reasonable relationship exists between the fee imposed and the services for which the fee is imposed.

AB40-ASA1,1277g Section 1277g. 66.0721 (1) (b) of the statutes is amended to read:

AB40-ASA1,684,3 66.0721 (1) (b) "Eligible farmland" means land that is eligible for farmland preservation tax credits under ss. 71.58 to 71.61 or 71.613 or for a grant under s. 91.90.

AB40-ASA1,1277m Section 1277m. 66.1113 (2) (a) of the statutes is amended to read:

AB40-ASA1,684,10 66.1113 (2) (a) The governing body of a political subdivision, by a two-thirds vote of the members of the governing body who are present when the vote is taken, may enact an ordinance or adopt a resolution declaring itself to be a premier resort area if, except as provided in pars. (e), (f), (g), and (h), and (i), at least 40% of the equalized assessed value of the taxable property within such political subdivision is used by tourism-related retailers.

AB40-ASA1,1277mc Section 1277mc. 66.1113 (2) (b) of the statutes is amended to read:

AB40-ASA1,684,13 66.1113 (2) (b) Subject to pars. (g) and , (h), and (i), a political subdivision that is a premier resort area may impose the tax under s. 77.994.

AB40-ASA1,1277me Section 1277me. 66.1113 (2) (i) of the statutes is created to read:

AB40-ASA1,684,23 66.1113 (2) (i) The village of Stockholm may enact an ordinance or adopt a resolution declaring itself to be a premier resort area under par. (a) even if less than 40 percent of the equalized assessed value of the taxable property within Stockholm is used by tourism-related retailers. The village may not impose the tax authorized under par. (b) unless the village board adopts a resolution proclaiming its intent to impose the tax and the resolution is approved by a majority of the electors in the village voting on the resolution at a referendum, to be held at the first spring primary or election or partisan primary or general election following by at least 70 days the date of adoption of the resolution.

AB40-ASA1,1277p Section 1277p. 67.035 of the statutes is amended to read:

AB40-ASA1,685,7 67.035 Tax limitations not applicable to debt levies. All taxes levied or to be levied by any municipality proceeding under this chapter for the purpose of paying principal and interest on valid bonds or notes, other than noncapital notes, as defined in s. 38.16 (3) (a) 2r., now or hereafter outstanding shall be without limitation notwithstanding any legislative limitation now or heretofore existing, and all such limitations are repealed insofar as they apply to taxes levied or to be levied to pay principal and interest upon such bonds or notes.

AB40-ASA1,1278 Section 1278. 69.20 (3) (g) of the statutes is created to read:

AB40-ASA1,685,13 69.20 (3) (g) The state or local registrar, upon request of the department of revenue, may disclose information on vital records, including a social security number, to the department of revenue only for the following purposes related to administering state taxes and collection of debts referred to the department of revenue:

AB40-ASA1,685,15 1. Locating persons, or the assets of persons, who have failed to file tax returns, have underreported their taxable income, or are delinquent debtors.

AB40-ASA1,685,16 2. Identifying fraudulent tax returns and credit claims.

AB40-ASA1,685,17 3. Providing information for tax-related prosecutions.

AB40-ASA1,1278d Section 1278d. 70.03 of the statutes is renumbered 70.03 (1) and amended to read:

AB40-ASA1,686,2 70.03 (1) "Real property", "real estate," and "land", when used in chs. 70 to 76, 78, and 79, include not only the land itself but all buildings and improvements thereon, and all fixtures and rights and privileges appertaining thereto, except as provided in sub. (2) and except that for the purpose of time-share property, as defined in s. 707.02 (32), real property does not include recurrent exclusive use and occupancy on a periodic basis or other rights, including, but not limited to, membership rights, vacation services and club memberships.

AB40-ASA1,1278e Section 1278e. 70.03 (2) of the statutes is created to read:

AB40-ASA1,686,7 70.03 (2) "Real property" and "real estate" do not include any permit or license required to place, operate, or maintain at a specific location one or more articles of personal property described under s. 70.04 (3) or any value associated with the permit or license.

AB40-ASA1,1278g Section 1278g. 70.04 (3) of the statutes is created to read:

AB40-ASA1,686,12 70.04 (3) "Personal property", as used in chs. 70 to 79, includes an off-premises advertising sign. In this subsection, "off-premises advertising sign" means a sign that does not advertise the business or activity that occurs at the site where the sign is located.

AB40-ASA1,1278h Section 1278h. 70.11 (3m) (a) (intro.) of the statutes is amended to read:

AB40-ASA1,686,17 70.11 (3m) (a) (intro.) All real and personal property of a housing facility, not including a housing facility owned or used by a university fraternity or sorority, college fraternity or sorority, or high school fraternity or sorority, for which all of the following applies:

AB40-ASA1,1278i Section 1278i. 70.11 (3m) (a) 4. of the statutes is created to read:

AB40-ASA1,686,20 70.11 (3m) (a) 4. The facility is in existence and meets the requirements of this subsection on the effective date of this subdivision .... [LRB inserts date].

AB40-ASA1,1278j Section 1278j. 70.11 (12) (a) of the statutes is amended to read:

AB40-ASA1,687,11 70.11 (12) (a) Property owned by units which are organized in this state of the following organizations: the Salvation Army; Goodwill Industries, not exceeding 10 acres of property in any municipality; the Boy Scouts of America; the Boys' Clubs of America; the Girl Scouts or Camp Fire Girls; the Young Men's Christian Association, not exceeding 40 acres for property that is located outside the limit of any incorporated city or village and not exceeding 10 acres for property that is located inside the limit of any incorporated city or village; the Young Women's Christian Association, not exceeding 40 acres for property that is located outside the limit of any incorporated city or village and not exceeding 10 acres for property that is located inside the limit of any incorporated city or village; Jewish Community Centers of North America, not exceeding 40 acres for property that is located outside the limit of any incorporated city or village and not exceeding 10 acres for property that is located inside the limit of any incorporated city or village; or any person as trustee for them of property used for the purposes of those organizations, provided no pecuniary profit results to any individual owner or member.

AB40-ASA1,1278k Section 1278k. 70.11 (12) (c) of the statutes is created to read:

AB40-ASA1,687,19 70.11 (12) (c) All property of a resale store that is owned by a nonprofit organization that qualifies for the income tax exemption under section 501 (c) (3) of the Internal Revenue Code, if at least 50 percent of the revenue generated by the resale store is given to one other nonprofit organization located either in the same county where the resale store is located or in a county adjacent to the county where the resale store is located. In this paragraph, "resale store" means a store that primarily sells used tangible personal property at retail.

AB40-ASA1,1278n Section 1278n. 70.11 (27) (a) 6m. of the statutes is amended to read:

AB40-ASA1,688,4 70.11 (27) (a) 6m. "Storage" means the holding or safekeeping of raw materials or components before introduction into the production process; the holding, safekeeping or preservation of work in process or of components outside the production process; and the holding or safekeeping of finished products or of components after completion of the production process; whether or not any natural processes occur during that holding, safekeeping or preservation; but "storage" does not include the holding for 3 days or less of work in process to ensure the uninterrupted flow of all or part of the production process. " Storage" also does not include aging natural cheese.

AB40-ASA1,1278p Section 1278p. 70.11 (27) (a) 7. of the statutes is amended to read:

AB40-ASA1,688,8 70.11 (27) (a) 7. "Used directly" means used so as to cause a physical or chemical change in raw materials or to cause a movement of raw materials, work in process or finished products, including aging natural cheese.

AB40-ASA1,1278r Section 1278r. 70.11 (41m) of the statutes is repealed.

AB40-ASA1,1279 Section 1279. 70.111 (18) of the statutes is amended to read:

AB40-ASA1,689,10 70.111 (18) Solar and wind energy Energy systems. Solar Biogas or synthetic gas energy systems, solar energy systems, and wind energy systems. In this subsection, "biogas or synthetic gas energy system" means equipment which directly converts biomass, as defined under section 45K (c) (3) of the Internal Revenue Code, as interpreted by the Internal Revenue Service, into biogas or synthetic gas, equipment which generates electricity, heat, or compressed natural gas exclusively from biogas or synthetic gas, equipment which is used exclusively for the direct transfer or storage of biomass, biogas, or synthetic gas, and any structure used exclusively to shelter or operate such equipment, or the portion of any structure used in part to shelter or operate such equipment that is allocable to such use, if all such equipment, and any such structure, is located at the same site, and includes manure, substrate, and other feedstock collection and delivery systems, pumping and processing equipment, gasifiers and digester tanks, biogas and synthetic gas cleaning and compression equipment, fiber separation and drying equipment, and heat recovery equipment, but does not include equipment or components that are present as part of a conventional energy system. In this subsection, "synthetic gas" is a gas that qualifies as a renewable resource under s. 196.378 (1) (h) 1. h. In this subsection, "solar energy system" means equipment which directly converts and then transfers or stores solar energy into usable forms of thermal or electrical energy, but does not include equipment or components that would be present as part of a conventional energy system or a system that operates without mechanical means. In this subsection, "wind energy system" means equipment which converts and then transfers or stores energy from the wind into usable forms of energy, but does not include equipment or components that would be present as part of a conventional energy system.

AB40-ASA1,1279d Section 1279d. 70.114 (1) (b) 2. of the statutes is amended to read:

AB40-ASA1,690,6 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 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 either the purchase price; or the land's equalized valuation under s. 70.57 or an amount that would result in a payment under sub. (4) that is equal to $10 per acre, whichever is greater. "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.

AB40-ASA1,1280 Section 1280. 70.114 (1) (f) of the statutes is amended to read:

AB40-ASA1,690,10 70.114 (1) (f) "Taxing jurisdiction" means any entity, not including the state, authorized by law to levy taxes on general property, as defined in s. 70.02, that are measured by the property's value.

AB40-ASA1,1281 Section 1281. 70.114 (3) of the statutes is amended to read:

AB40-ASA1,690,14 70.114 (3) Ascertaining rate. Each year, the department shall ascertain from the clerks of the taxation district the aggregate net general property tax rate for taxation districts to which aids are paid under this section.

AB40-ASA1,1282 Section 1282. 70.114 (4) (a) of the statutes is amended to read:

AB40-ASA1,690,22 70.114 (4) (a) On Except as provided under par. (c), on or before January 31, the department shall pay to each treasurer of a taxation district, with respect to each parcel of land acquired by the department 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.

AB40-ASA1,1283 Section 1283. 70.114 (4) (c) of the statutes is created to read:

AB40-ASA1,691,2 70.114 (4) (c) The department 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.

AB40-ASA1,1286 Section 1286. 70.119 (6) (a) of the statutes is renumbered 70.119 (6).

AB40-ASA1,1287 Section 1287. 70.119 (6) (b) of the statutes is repealed.

AB40-ASA1,1287b Section 1287b. 70.41 of the statutes is repealed.

AB40-ASA1,1287d Section 1287d. 70.855 of the statutes is created to read:

AB40-ASA1,691,9 70.855 State assessment of commercial property. (1) Applicability. The department of revenue shall assess real and personal property assessed as commercial property under s. 70.32 (2) (a) 2. if all of the following apply:

AB40-ASA1,691,13 (a) The property owner and the governing body of the municipality where the property is located submit a written request to the department on or before March 1 of the year of the assessment to have the department assess the property owner's real and personal commercial property located in the municipality.

AB40-ASA1,691,15 (b) The written request submitted under par. (a) specifies the items of personal property and parcels of real property for the department's assessment.

AB40-ASA1,691,17 (c) The assessed value of the property owner's commercial property in the municipality in the previous year, as specified under par. (b), is at least $24,000,000.

AB40-ASA1,691,20 (d) The assessed value of the property owner's commercial property in the municipality in the previous year, as specified under par. (b), represents at least 9 percent of the total assessed value of all property in the municipality.

AB40-ASA1,691,21 (e) The property is located in a 4th class city.

AB40-ASA1,692,3 (2) Valuation. (a) The department of revenue shall determine the full market value of the property subject to the request under sub. (1). The department may request from the property owner or the municipality where the property is located any information that the department considers necessary to perform its duties under this section. Failure to submit the requested information to the department shall result in denial of any right of redetermination by the tax appeals commission by the party failing to provide the requested information.

AB40-ASA1,692,7 (b) The department shall determine the value of the property subject to the request under sub. (1) no later than June 1 and shall provide written notice to the property owner and the governing body of the municipality of its findings and the value it has determined for the affected property.

AB40-ASA1,692,9 (c) Appeal of the determination of the department under this subsection shall be made to the tax appeals commission.

AB40-ASA1,692,14 (3) Assessor duty. The assessor of the municipality where the property is located shall use the department's valuation of the property under sub. (2) for determining the property's value on the assessment roll, adjusted, to the best of the assessor's ability, to reflect the assessment ratio of other property located in the municipality.

AB40-ASA1,692,22 (4) Costs. (a) The department of revenue shall impose a fee on each municipality in which commercial property is assessed under this section equal to the cost of the department's assessment of that property under this section. Except as provided in par. (b), each municipality that is assessed a fee under this paragraph shall collect the amount of the fee as a special charge against the taxable property located in the municipality, except that no municipality may apply the special charge disproportionately to owners of commercial property relative to owners of other property.

AB40-ASA1,693,2 (b) If the department of revenue does not receive the fee imposed on a municipality under par. (a) by March 31 of the year following the department's determination under sub. (2) (b), the department shall reduce the distribution made to the municipality under s. 79.02 (2) (b) by the amount of the fee and shall transfer that amount to the appropriation under s. 20.566 (2) (ga).

AB40-ASA1,1287g Section 1287g. 70.995 (3) of the statutes is renumbered 70.995 (3) (a).

AB40-ASA1,1287h Section 1287h. 70.995 (3) (b) of the statutes is created to read:

AB40-ASA1,693,11 70.995 (3) (b) For purposes of sub. (2) (c), entities that age natural cheese on behalf of others are considered establishments that primarily manufacture cheese under code 2022 of the Standard Industrial Classification Manual, 1987 edition, published by the U.S. office of management and budget, regardless of whether the entity that ages the natural cheese made or owns the cheese. For purposes of this paragraph, the process of aging natural cheese includes the aging, curing, or ripening of natural cheese.