2019 - 2020 LEGISLATURE
September 3, 2019 - Offered by Representative Quinn.
AB344-ASA1,1,3 1An Act to amend 76.81; and to create 76.80 (2), (2m) and (5) of the statutes;
2relating to: telephone company tax exemption for property used to provide
3broadband service.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB344-ASA1,1 4Section 1 . 76.80 (2), (2m) and (5) of the statutes are created to read:
AB344-ASA1,1,65 76.80 (2) “Qualified broadband service property” means tangible personal
6property that meets any of the following standards:
AB344-ASA1,1,97 (a) The property is installed prior to January, 1, 2020, and is used to provide
8Internet access service to a rural area at actual speeds that are at least a download
9speed of 25 megabits per second and an upload speed of 3 megabits per second.
AB344-ASA1,1,1210 (b) The property is installed after December 31, 2019, and is used to provide
11Internet access service to a rural or underserved area at actual speeds that meet or
12exceed the higher of the following thresholds:
11. A download speed of 25 megabits per second and an upload speed of 3
2megabits per second.
AB344-ASA1,2,53 2. The download and upload speed benchmarks for fixed services as designated
4by the federal communications commission in its inquiries regarding advanced
5telecommunications capability under 47 USC 1302 (b).
AB344-ASA1,2,10 6(2m) “Rural area” means an area in this state that is located outside a federal
7metropolitan statistical area or is located in a city, village, or town with a population
8of not more than 14,000. For purposes of sub. (2) (a), the determination of whether
9an area meets the criteria of this subsection shall be made on the basis of the 2010
10federal decennial census.
AB344-ASA1,2,13 11(5) “Underserved area" means an area in this state in which Internet access
12service at the highest speed threshold described in sub. (2) (b) is not available from
13at least 2 wired providers.
AB344-ASA1,2 14Section 2 . 76.81 of the statutes is amended to read:
AB344-ASA1,2,25 1576.81 Imposition. There is imposed a tax on the real property of, and the
16tangible personal property of, every telephone company, excluding property that is
17exempt from the property tax under s. 70.11 (39) and (39m), motor vehicles that are
18exempt under s. 70.112 (5), property that is used less than 50 percent in the operation
19of a telephone company, as provided under s. 70.112 (4) (b), and treatment plant and
20pollution abatement equipment that is exempt under s. 70.11 (21) , and qualified
21broadband service property
. Except as provided in s. 76.815, the rate for the tax
22imposed on each description of real property and on each item of tangible personal
23property is the net rate for the prior year for the tax under ch. 70 in the taxing
24jurisdictions where the description or item is located. The real and tangible personal
25property of a telephone company shall be assessed as provided under s. 70.112 (4) (b).
1Section 3. Initial applicability.
AB344-ASA1,3,42 (1) This act first applies to the property tax assessments as of January 1, 2021,
3except that the treatment of s. 76.80 (2) (a) first applies to the property tax
4assessments as of January 1, 2025.