SB59,583,617
(c) Upon completion of a project of public works and before receiving final
18payment for his or her work on the project, each contractor shall file with the local
19governmental unit authorizing the work an affidavit stating that the contractor has
20complied fully with the requirements of this section and that the contractor has
21received an affidavit under par. (b) from each of the contractor's agents and
22subcontractors. A local governmental unit may not authorize a final payment until
23the affidavit is filed in proper form and order. If a local governmental unit authorizes
24a final payment before an affidavit is filed in proper form and order or if the
25department determines, based on the greater weight of the credible evidence, that
1any person performing the work specified in sub. (4) has been or may have been paid
2less than the prevailing wage rate or less than 1.5 times the hourly basic rate of pay
3for all hours worked in excess of the prevailing hours of labor and requests that the
4local governmental unit withhold all or part of the final payment, but the local
5governmental unit fails to do so, the local governmental unit is liable for all back
6wages payable up to the amount of the final payment.
SB59,583,12
7(10) Records; inspection; enforcement. (a) Each contractor, subcontractor, or
8contractor's or subcontractor's agent that performs work on a project of public works
9that is subject to this section shall keep full and accurate records clearly indicating
10the name and trade or occupation of every individual performing the work described
11in sub. (4) and an accurate record of the number of hours worked by each of those
12individuals and the actual wages paid for the hours worked.
SB59,583,2113
(b) The department or the contracting local governmental unit may demand
14and examine, and every contractor, subcontractor, and contractor's or
15subcontractor's agent shall keep, and furnish upon request by the department or
16local governmental unit, copies of payrolls and other records and information
17relating to the wages paid to individuals performing the work described in sub. (4)
18for work to which this section applies. The department may inspect records in the
19manner provided in ch. 103. Every contractor, subcontractor, or agent performing
20work on a project of public works that is subject to this section is subject to the
21requirements of ch. 103 relating to the examination of records.
SB59,584,1022
(c) If requested by any person, the department shall inspect the payroll records
23of any contractor, subcontractor, or agent performing work on a project of public
24works that is subject to this section as provided in this paragraph to ensure
25compliance with this section. On receipt of such a request, the department shall
1request that the contractor, subcontractor, or agent submit to the department a
2certified record of the information specified in par. (a), other than personally
3identifiable information relating to an employee of the contractor, subcontractor, or
4agent, for no longer than a 4-week period. The department may request that a
5contractor, subcontractor, or agent submit those records no more than once per
6calendar quarter for each project of public works on which the contractor,
7subcontractor, or agent is performing work. The department may not charge a
8requester a fee for obtaining that information. Certified records submitted to the
9department under this paragraph are open for public inspection and copying under
10s. 19.35 (1).
SB59,584,1611
(d) Section 103.005 (5) (f), (11), (12), and (13) applies to this section, except that
12s. 103.005 (12) (a) does not apply to a person who fails to provide any information to
13the department to assist the department in determining prevailing wage rates under
14sub. (3) (am) or (ar). Section 111.322 (2m) applies to discharge and other
15discriminatory acts arising in connection with any proceeding under this section,
16including proceedings under sub. (11) (a).
SB59,584,23
17(11) Liability and penalties. (a) 1. A contractor, subcontractor, or contractor's
18or subcontractor's agent who fails to pay the prevailing wage rate determined by the
19department under sub. (3) or who pays less than 1.5 times the hourly basic rate of
20pay for all hours worked in excess of the prevailing hours of labor is liable to any
21affected employee in the amount of his or her unpaid wages or his or her unpaid
22overtime compensation and in an additional amount as liquidated damages as
23provided under subd. 2. or 3., whichever is applicable.
SB59,585,724
2. If the department determines upon inspection under sub. (10) (b) or (c) that
25a contractor, subcontractor, or contractor's or subcontractor's agent has failed to pay
1the prevailing wage rate determined by the department under sub. (3) or has paid
2less than 1.5 times the hourly basic rate of pay for all hours worked in excess of the
3prevailing hours of labor, the department shall order the contractor to pay to any
4affected employee the amount of his or her unpaid wages or his or her unpaid
5overtime compensation and an additional amount equal to 100 percent of the amount
6of those unpaid wages or that unpaid overtime compensation as liquidated damages
7within a period specified by the department in the order.
SB59,585,188
3. In addition to or in lieu of recovering the liability specified in subd. 1. as
9provided in subd. 2., any employee for and on behalf of that employee and other
10employees similarly situated may commence an action to recover that liability in any
11court of competent jurisdiction. If the court finds that a contractor, subcontractor,
12or contractor's or subcontractor's agent has failed to pay the prevailing wage rate
13determined by the department under sub. (3) or has paid less than 1.5 times the
14hourly basic rate of pay for all hours worked in excess of the prevailing hours of labor,
15the court shall order the contractor, subcontractor, or agent to pay to any affected
16employee the amount of his or her unpaid wages or his or her unpaid overtime
17compensation and an additional amount equal to 100 percent of the amount of those
18unpaid wages or that unpaid overtime compensation as liquidated damages.
SB59,585,2319
5. No employee may be a party plaintiff to an action under subd. 3. unless the
20employee consents in writing to become a party and the consent is filed in the court
21in which the action is brought. Notwithstanding s. 814.04 (1), the court shall, in
22addition to any judgment awarded to the plaintiff, allow reasonable attorney fees
23and costs to be paid by the defendant.
SB59,586,224
(b) 1. Except as provided in subds. 2., 4., and 6., any contractor, subcontractor,
25or contractor's or subcontractor's agent who violates this section may be fined not
1more than $200 or imprisoned for not more than 6 months or both. Each day that
2any violation continues is a separate offense.
SB59,586,113
2. Whoever induces any individual who seeks to be or is employed on any
4project of public works that is subject to this section to give up, waive, or return any
5part of the wages to which the individual is entitled under the contract governing the
6project, or who reduces the hourly basic rate of pay normally paid to an individual
7for work on a project that is not subject to this section during a week in which the
8individual works both on a project of public works that is subject to this section and
9on a project that is not subject to this section, by threat not to employ, by threat of
10dismissal from employment, or by any other means is guilty of an offense under s.
11946.15 (1).
SB59,586,2112
3. Any individual employed on a project of public works that is subject to this
13section who knowingly allows a contractor, subcontractor, or contractor's or
14subcontractor's agent to pay him or her less than the prevailing wage rate set forth
15in the contract governing the project, who gives up, waives, or returns any part of the
16compensation to which he or she is entitled under the contract, or who gives up,
17waives, or returns any part of the compensation to which he or she is normally
18entitled for work on a project that is not subject to this section during a week in which
19the individual works both on a project of public works that is subject to this section
20and on a project that is not subject to this section, is guilty of an offense under s.
21946.15 (2).
SB59,587,222
4. Whoever induces any individual who seeks to be or is employed on any
23project of public works that is subject to this section to allow any part of the wages
24to which the individual is entitled under the contract governing the project to be
25deducted from the individual's pay is guilty of an offense under s. 946.15 (3), unless
1the deduction would be allowed under
29 CFR 3.5 or
3.6 from an individual who is
2working on a project that is subject to
40 USC 3142.
SB59,587,83
5. Any individual who is employed on a project of public works that is subject
4to this section who knowingly allows any part of the wages to which he or she is
5entitled under the contract governing the project to be deducted from his or her pay
6is guilty of an offense under s. 946.15 (4), unless the deduction would be allowed
7under
29 CFR 3.5 or
3.6 from an individual who is working on a project that is subject
8to
40 USC 3142.
SB59,587,119
6. Subdivision 1. does not apply to any person who fails to provide any
10information to the department to assist the department in determining prevailing
11wage rates under sub. (3) (am) or (ar).
SB59,587,24
12(12) Debarment. (a) Except as provided under pars. (b) and (c), the department
13shall notify any local governmental unit applying for a determination under sub. (3)
14of the names of all persons that the department has found to have failed to pay the
15prevailing wage rate determined under sub. (3) or has found to have paid less than
161.5 times the hourly basic rate of pay for all hours worked in excess of the prevailing
17hours of labor at any time in the preceding 3 years. The department shall include
18with each name the address of the person and shall specify when the person failed
19to pay the prevailing wage rate and when the person paid less than 1.5 times the
20hourly basic rate of pay for all hours worked in excess of the prevailing hours of labor.
21A local governmental unit may not award any contract to the person unless otherwise
22recommended by the department or unless 3 years have elapsed from the date the
23department issued its findings or the date of final determination by a court of
24competent jurisdiction, whichever is later.
SB59,588,6
1(b) The department may not include in a notification under par. (a) the name
2of any person on the basis of having subcontracted a contract for a project of public
3works to a person that the department has found to have failed to pay the prevailing
4wage rate determined under sub. (3) or has found to have paid less than 1.5 times
5the hourly basic rate of pay for all hours worked in excess of the prevailing hours of
6labor.
SB59,588,107
(c) This subsection does not apply to any contractor, subcontractor, or agent
8who in good faith commits a minor violation of this section, as determined on a
9case-by-case basis through administrative hearings with all rights to due process
10afforded to all parties or who has not exhausted or waived all appeals.
SB59,588,2011
(d) Any person submitting a bid or negotiating a contract on a project of public
12works that is subject to this section shall, on the date the person submits the bid or
13negotiates the contract, identify any construction business in which the person, or
14a shareholder, officer, or partner of the person, if the person is a business, owns, or
15has owned at least a 25 percent interest on the date the person submits the bid or
16negotiates the contract or at any other time within 3 years preceding the date the
17person submits the bid or negotiates the contract, if the business has been found to
18have failed to pay the prevailing wage rate determined under sub. (3) or to have paid
19less than 1.5 times the hourly basic rate of pay for all hours worked in excess of the
20prevailing hours of labor.
SB59,588,2121
(e) The department shall promulgate rules to administer this subsection.
SB59,809
22Section 809
. 66.1011 (1) of the statutes is amended to read:
SB59,589,1023
66.1011
(1) Declaration of policy. The right of all persons to have equal
24opportunities for housing regardless of their sex, race, color, disability, as defined in
25s. 106.50 (1m) (g), sexual orientation, as defined in s. 111.32 (13m), religion, national
1origin, marital status, family status, as defined in s. 106.50 (1m) (k), status as a
2victim of domestic abuse, sexual assault, or stalking, as defined in s. 106.50 (1m) (u),
3status as a holder or nonholder of a license under s. 343.03 (3m), lawful source of
4income, age, or ancestry is a matter both of statewide concern under ss. 101.132 and
5106.50 and also of local interest under this section and s. 66.0125. The enactment
6of ss. 101.132 and 106.50 by the legislature does not preempt the subject matter of
7equal opportunities in housing from consideration by political subdivisions, and does
8not exempt political subdivisions from their duty, nor deprive them of their right, to
9enact ordinances that prohibit discrimination in any type of housing solely on the
10basis of an individual being a member of a protected class.
SB59,810
11Section
810. 66.1105 (2) (f) 2. d. of the statutes is amended to read:
SB59,589,1912
66.1105
(2) (f) 2. d. Cash grants made by the city to owners, lessees, or
13developers of land that is located within the tax incremental district unless the grant
14recipient has signed a development agreement with the city, a copy of which shall be
15sent to the appropriate joint review board or, if that joint review board has been
16dissolved, retained by the city in the official records for that tax incremental district.
17The total of all cash grants that are made under subd. 2. d. may not exceed 20 percent
18of the total project costs of the tax incremental district, including financing costs
19attributable to the grants.
SB59,811
20Section
811. 66.1105 (4) (f) of the statutes is amended to read:
SB59,590,1421
66.1105
(4) (f) Adoption by the planning commission of a project plan for each
22tax incremental district and submission of the plan to the local legislative body. The
23plan shall include a statement listing the kind, number and location of all proposed
24public works or improvements within the district or, to the extent provided in sub.
25(2) (f) 1. k. and 1. n., outside the district, an economic feasibility study, a detailed list
1of estimated project costs, and a description of the methods of financing all estimated
2project costs and the time when the related costs or monetary obligations are to be
3incurred.
The project plan shall also contain alternative projections of the district's
4finances and economic feasibility under different economic situations, including the
5pace of development in the district being slower than expected and the rate of
6property value growth in the district being lower than expected. The plan shall also
7include a map showing existing uses and conditions of real property in the district;
8a map showing proposed improvements and uses in the district; proposed changes
9of zoning ordinances, master plan, if any, map, building codes and city ordinances;
10a list of estimated nonproject costs; and a statement of the proposed method for the
11relocation of any persons to be displaced. The plan shall indicate how creation of the
12tax incremental district promotes the orderly development of the city. The city shall
13include in the plan an opinion of the city attorney or of an attorney retained by the
14city advising whether the plan is complete and complies with this section.
SB59,812
15Section
812. 66.1105 (6) (c) of the statutes is amended to read:
SB59,591,1216
66.1105
(6) (c) Except for tax increments allocated under par. (d), (dm), (e), (f),
17or (g)
, or erroneous reporting of value increments as described in par. (h), all tax
18increments received with respect to a tax incremental district shall, upon receipt by
19the city treasurer, be deposited into a special fund for that district. The city treasurer
20may deposit additional moneys into such fund pursuant to an appropriation by the
21common council. No moneys may be paid out of such fund except to pay project costs
22with respect to that district, to reimburse the city for such payments, to pay project
23costs of a district under par. (d), (dm), (e), (f), or (g)
, to pay property tax
24reimbursements as described under par. (h), or to satisfy claims of holders of bonds
25or notes issued with respect to such district. Subject to par. (d), (dm), (e), (f), or (g),
1moneys paid out of the fund to pay project costs with respect to a district may be paid
2out before or after the district is terminated under sub. (7). Subject to any agreement
3with bondholders, moneys in the fund may be temporarily invested in the same
4manner as other city funds if any investment earnings are applied to reduce project
5costs. After all project costs and all bonds and notes with respect to the district have
6been paid or the payment thereof provided for, subject to any agreement with
7bondholders, if there remain in the fund any moneys that are not allocated under par.
8(d), (dm), (e), (f), or (g), they shall be paid over to the treasurer of each county, school
9district or other tax levying municipality or to the general fund of the city in the
10amounts that belong to each respectively, having due regard for that portion of the
11moneys, if any, that represents tax increments not allocated to the city and that
12portion, if any, that represents voluntary deposits of the city into the fund.
SB59,813
13Section
813. 66.1105 (6) (h) of the statutes is created to read:
SB59,591,2114
66.1105
(6) (h) For property values reported to the department of revenue in
152018, if a city erroneously reports a higher value increment for its tax incremental
16districts in an aggregate amount of at least $50 million, that city's tax incremental
17districts may transfer the excess tax increments collected resulting from this error
18directly to the city's general fund for the sole purpose of reimbursing taxpayers for
19the resulting erroneously higher property tax rates imposed on the taxpayers. A city
20that acts under this paragraph shall verify with the department of revenue the
21amounts being transferred and disbursed before those transactions may take place.
SB59,814
22Section 814
. 66.1201 (2m) of the statutes is amended to read:
SB59,592,623
66.1201
(2m) Discrimination. Persons otherwise entitled to any right, benefit,
24facility, or privilege under ss. 66.1201 to 66.1211 may not be denied the right, benefit,
25facility, or privilege in any manner for any purpose nor be discriminated against
1because of sex, race, color, creed,
or sexual orientation
,; status as a victim of domestic
2abuse, sexual assault, or stalking, as defined in s. 106.50 (1m) (u)
,; whether the
3person holds, or has applied for, a registry identification card, as defined in s. 146.44
4(1) (g), has been the subject of a written certification, as defined in s. 146.44 (1) (h),
5or is or has been a member of a treatment team, as defined in s. 961.01 (20t); or
6national origin.
SB59,815
7Section 815
. 66.1201 (2m) of the statutes, as affected by 2019 Wisconsin Act
8.... (this act), is amended to read:
SB59,592,189
66.1201
(2m) Discrimination. Persons otherwise entitled to any right, benefit,
10facility, or privilege under ss. 66.1201 to 66.1211 may not be denied the right, benefit,
11facility, or privilege in any manner for any purpose nor be discriminated against
12because of sex, race, color, creed,
national origin, or sexual orientation;
status as a
13holder or nonholder of a license under s. 343.03 (3m); status as a victim of domestic
14abuse, sexual assault, or stalking, as defined in s. 106.50 (1m) (u);
or whether the
15person holds, or has applied for, a registry identification card, as defined in s. 146.44
16(1) (g), has been the subject of a written certification, as defined in s. 146.44 (1) (h),
17or is or has been a member of a treatment team, as defined in s. 961.01 (20t)
; or
18national origin.
SB59,816
19Section 816
. 66.1213 (3) of the statutes is amended to read:
SB59,593,320
66.1213
(3) Discrimination. Persons otherwise entitled to any right, benefit,
21facility, or privilege under this section may not be denied the right, benefit, facility,
22or privilege in any manner for any purpose nor be discriminated against because of
23sex, race, color, creed,
or sexual orientation
,; status as a victim of domestic abuse,
24sexual assault, or stalking, as defined in s. 106.50 (1m) (u)
,; whether the person
25holds, or has applied for, a registry identification card, as defined in s. 146.44 (1) (g),
1has been the subject of a written certification, as defined in s. 146.44 (1) (h), or is or
2has been a member of a treatment team, as defined in s. 961.01 (20t); or national
3origin.
SB59,817
4Section 817
. 66.1213 (3) of the statutes, as affected by 2019 Wisconsin Act ....
5(this act), is amended to read:
SB59,593,156
66.1213
(3) Discrimination. Persons otherwise entitled to any right, benefit,
7facility, or privilege under this section may not be denied the right, benefit, facility,
8or privilege in any manner for any purpose nor be discriminated against because of
9sex, race, color, creed,
national origin, or sexual orientation;
status as a holder or
10nonholder of a license under s. 343.03 (3m); status as a victim of domestic abuse,
11sexual assault, or stalking, as defined in s. 106.50 (1m) (u);
or whether the person
12holds, or has applied for, a registry identification card, as defined in s. 146.44 (1) (g),
13has been the subject of a written certification, as defined in s. 146.44 (1) (h), or is or
14has been a member of a treatment team, as defined in s. 961.01 (20t)
; or national
15origin.
SB59,818
16Section 818
. 66.1301 (2m) of the statutes is amended to read:
SB59,593,2517
66.1301
(2m) Discrimination. Persons entitled to any right, benefit, facility,
18or privilege under ss. 66.1301 to 66.1329 may not be denied the right, benefit, facility,
19or privilege in any manner for any purpose nor be discriminated against because of
20sex, race, color, creed,
or sexual orientation
,; status as a victim of domestic abuse,
21sexual assault, or stalking, as defined in s. 106.50 (1m) (u)
,; whether the person
22holds, or has applied for, a registry identification card, as defined in s. 146.44 (1) (g),
23has been the subject of a written certification, as defined in s. 146.44 (1) (h), or is or
24has been a member of a treatment team, as defined in s. 961.01 (20t); or national
25origin.
SB59,819
1Section
819
. 66.1301 (2m) of the statutes, as affected by 2019 Wisconsin Act
2.... (this act), is amended to read:
SB59,594,123
66.1301
(2m) Discrimination. Persons entitled to any right, benefit, facility,
4or privilege under ss. 66.1301 to 66.1329 may not be denied the right, benefit, facility,
5or privilege in any manner for any purpose nor be discriminated against because of
6sex, race, color, creed,
national origin, or sexual orientation;
status as a holder or
7nonholder of a license under s. 343.03 (3m); status as a victim of domestic abuse,
8sexual assault, or stalking, as defined in s. 106.50 (1m) (u);
or whether the person
9holds, or has applied for, a registry identification card, as defined in s. 146.44 (1) (g),
10has been the subject of a written certification, as defined in s. 146.44 (1) (h), or is or
11has been a member of a treatment team, as defined in s. 961.01 (20t)
; or national
12origin.
SB59,820
13Section 820
. 66.1331 (2m) of the statutes is amended to read:
SB59,594,2214
66.1331
(2m) Discrimination. Persons otherwise entitled to any right, benefit,
15facility, or privilege under this section may not be denied the right, benefit, facility,
16or privilege in any manner for any purpose nor be discriminated against because of
17sex, race, color, creed,
or sexual orientation
,; status as a victim of domestic abuse,
18sexual assault, or stalking, as defined in s. 106.50 (1m) (u)
,; whether the person
19holds, or has applied for, a registry identification card, as defined in s. 146.44 (1) (g),
20has been the subject of a written certification, as defined in s. 146.44 (1) (h), or is or
21has been a member of a treatment team, as defined in s. 961.01 (20t); or national
22origin.
SB59,821
23Section 821
. 66.1333 (3) (e) 2. of the statutes is amended to read:
SB59,595,624
66.1333
(3) (e) 2. Persons otherwise entitled to any right, benefit, facility, or
25privilege under this section may not be denied the right, benefit, facility, or privilege
1in any manner for any purpose nor be discriminated against because of sex, race,
2color, creed,
or sexual orientation
,
; status as a victim of domestic abuse, sexual
3assault, or stalking, as defined in s. 106.50 (1m) (u)
,
; whether the person holds, or
4has applied for, a registry identification card, as defined in s. 146.44 (1) (g), has been
5the subject of a written certification, as defined in s. 146.44 (1) (h), or is or has been
6a member of a treatment team, as defined in s. 961.01 (20t); or national origin.
SB59,822
7Section 822
. 66.1333 (3) (e) 2. of the statutes, as affected by 2019 Wisconsin
8Act .... (this act), is amended to read:
SB59,595,179
66.1333
(3) (e) 2. Persons otherwise entitled to any right, benefit, facility, or
10privilege under this section may not be denied the right, benefit, facility, or privilege
11in any manner for any purpose nor be discriminated against because of sex, race,
12color, creed,
national origin, or sexual orientation;
status as a holder or nonholder of
13a license under s. 343.03 (3m); status as a victim of domestic abuse, sexual assault,
14or stalking, as defined in s. 106.50 (1m) (u);
or whether the person holds, or has
15applied for, a registry identification card, as defined in s. 146.44 (1) (g), has been the
16subject of a written certification, as defined in s. 146.44 (1) (h), or is or has been a
17member of a treatment team, as defined in s. 961.01 (20t)
; or national origin.
SB59,823
18Section
823. 67.05 (6a) (a) 2. (intro.) of the statutes is amended to read:
SB59,596,419
67.05
(6a) (a) 2. (intro.) Except as provided under pars. (b) and (c) and subs.
20(7) and (15),
and subject to the limit on the number of referendums that may be called
21in any calendar year under subd. 2. a., if the board of any school district, or the
22electors at a regularly called school district meeting, by a majority vote adopt an
23initial resolution to raise an amount of money by a bond issue, the school district
24clerk shall, within 10 days, publish notice of such adoption as a class 1 notice under
25ch. 985 or post the notice as provided under s. 10.05. The notice shall state the
1maximum amount proposed to be borrowed, the purpose of the borrowing, that the
2resolution was adopted under this subdivision and the place where and the hours
3during which the resolution may be inspected. The school board shall also do one of
4the following:
SB59,824
5Section
824. 67.05 (6a) (a) 2. a. of the statutes is amended to read:
SB59,596,126
67.05
(6a) (a) 2. a. Direct the school district clerk to submit the resolution to
7the electors for approval or rejection at the next regularly scheduled spring primary
8or election or partisan primary or general election, provided such election is to be
9held not earlier than 70 days after the adoption of the resolution.
A school board may
10proceed under this subd. 2. a. and under s. 121.91 (3) (a) 1. no more than 2 times in
11any calendar year. The resolution shall not be effective unless adopted by a majority
12of the school district electors voting at the referendum.
SB59,825
13Section
825. 67.05 (6a) (am) 1. of the statutes is amended to read:
SB59,596,2214
67.05
(6a) (am) 1. If the public hearing under par. (a) 2. b. is for informational
15purposes only and, within 30 days after the public hearing, a petition is filed with the
16school district clerk for a referendum on the resolution signed by at least 7,500
17electors of the school district or at least 20 percent of the school district electors, as
18determined under s. 115.01 (13), whichever is less, the resolution shall not be
19effective unless adopted by a majority of the school district electors voting at the
20referendum.
Subject to the limit therein, the
The school board shall hold the
21referendum in accordance with par. (a) 2. a. The question submitted shall be whether
22the initial resolution shall or shall not be approved.
SB59,826
23Section
826. 67.12 (12) (h) of the statutes is amended to read:
SB59,597,424
67.12
(12) (h) Paragraph (e) 2. does not apply to borrowing by the school board
25of a school district created by a reorganization under s. 117.105, or by the school
1board from which territory is detached to create a school district under s. 117.105,
2for the purpose of financing any assets or liabilities apportioned to the school district
3or assets apportioned to another school district under s. 117.105 (1m)
, or (2m)
, or
4(4m).
SB59,827
5Section
827. 70.03 (1) of the statutes is amended to read:
SB59,597,186
70.03
(1) In chs. 70 to 76, 78, and 79, “real property," “real estate," and “land"
7include not only the land itself but all buildings
and
, fixtures, improvements
thereon, 8and all fixtures and, leases, rights
, and privileges appertaining thereto,
including
9assets that cannot be taxed separately as real property, but are inextricably
10intertwined with the real property, enable the real property to achieve its highest and
11best use, and are transferable to future owners, except as provided in sub. (2) and
12except that for the purpose of time-share property, as defined in s. 707.02 (32), real
13property does not include recurrent exclusive use and occupancy on a periodic basis
14or other rights, including, but not limited to, membership rights, vacation services,
15and club memberships.
In this subsection, “lease” means a right in real estate that
16is related primarily to the property and not to the labor, skill, or business acumen of
17the property owner or tenant. In this subsection, “highest and best use” has the
18meaning given in s. 70.32 (1).
SB59,828
19Section
828. 70.11 (1) of the statutes is amended to read:
SB59,598,620
70.11
(1) Property of the state. Property owned by this state except land
21contracted to be sold by the state. This exemption shall not apply to land conveyed
22after September, 1933, to this state or for its benefit while the grantor or others for
23the grantor's benefit are permitted to occupy the land or part thereof in consideration
24for the conveyance; nor shall it apply to land devised to the state or for its benefit
25while another person is permitted by the will to occupy the land or part thereof. This
1exemption shall not apply to any property acquired by the department of veterans
2affairs under s. 45.32 (5) and (7)
, 2017 stats., or to the property of insurers
3undergoing rehabilitation or liquidation under ch. 645. Property exempt under this
4subsection includes general property owned by the state and leased to a private,
5nonprofit corporation that operates an Olympic ice training center, regardless of the
6use of the leasehold income.
SB59,829
7Section
829. 70.32 (1) of the statutes is amended to read:
SB59,599,28
70.32
(1) Real property shall be valued by the assessor in the manner specified
9in the Wisconsin property assessment manual provided under s. 73.03 (2a)
at its
10highest and best use from actual view or from the best information that the assessor
11can practicably obtain, at the full value which could ordinarily be obtained therefor
12at private sale. In determining the value, the assessor shall consider recent
13arm's-length sales of the property to be assessed if according to professionally
14acceptable appraisal practices those sales conform to recent arm's-length sales of
15reasonably comparable property; recent arm's-length sales of reasonably
16comparable property; and all factors that, according to professionally acceptable
17appraisal practices, affect the value of the property to be assessed.
In this subsection,
18“arm's-length sale" means a sale between a willing buyer and willing seller, neither
19being under compulsion to buy or sell and each being familiar with the attributes of
20the property sold. In this subsection, “highest and best use" means the specific use
21of the property as of the current assessment date or a higher use to which the
22property can be expected to be put before the next assessment date, if the use is
23legally permissible, physically possible, not highly speculative, and financially
24feasible and provides the highest net return. When the current use of a property is
25the highest and best use of that property, value in the current use equals full market
1value. In this subsection, “legally permissible” does not include a conditional use
2that has not been granted as of the assessment date.
SB59,830
3Section 830
. 70.32 (1b) of the statutes is created to read:
SB59,599,124
70.32
(1b) In determining the value of real property under sub. (1), the assessor
5shall consider, as part of the valuation under sub. (1), any lease provisions and actual
6rent pertaining to a property and affecting its value, including the lease provisions
7and rent associated with a sale and leaseback of the property, if all such lease
8provisions and rent are the result of an arm's-length transaction involving persons
9who are not related, as provided under section
267 of the Internal Revenue Code for
10the year of the transaction. In this subsection, an “arm's-length transaction" means
11an agreement between willing parties, neither being under compulsion to act and
12each being familiar with the attributes of the property.
SB59,831
13Section 831
. 70.32 (1d) of the statutes is created to read:
SB59,599,1614
70.32
(1d) (a)
To determine the value of property using generally accepted
15appraisal methods, the assessor shall consider all of the following as comparable to
16the property being assessed:
SB59,599,1917
1. Sales or rentals of properties exhibiting the same or a similar highest and
18best use, as defined in sub. (1), with placement in the same real estate market
19segment.
SB59,599,2420
2. Sales or rentals of properties that are similar to the property being assessed
21with regard to age, condition, use, type of construction, location, design, physical
22features, and economic characteristics, including similarities in occupancy and the
23potential to generate rental income. For purposes of this subdivision, such
24properties may be found locally, regionally, or nationally.
SB59,600,2
1(b) For purposes of par. (a), a property is not comparable if any of the following
2applies:
SB59,600,63
1. At or before the time of sale, the seller places any deed restriction on the
4property that changes the highest and best use, as defined in sub. (1), of the property,
5or prohibits competition, so that it no longer qualifies as a comparable property
6under par. (a) 1. or 2. and the property being assessed lacks such a restriction.
SB59,600,117
2. The property is dark property and the property being assessed is not dark
8property. In this subdivision, “dark property” means property that is vacant or
9unoccupied beyond the normal period for property in the same real estate market
10segment. For purposes of this subdivision, what is considered vacant or unoccupied
11beyond the normal period may vary depending on the property location.
SB59,600,1712
(c) For purposes of par. (a), “real estate market segment” means a pool of
13potential buyers and sellers that typically buy or sell properties similar to the
14property being assessed, including potential buyers who are investors or
15owner-occupants. For purposes of this paragraph, and depending on the type of
16property being assessed, the pool of potential buyers and sellers may be found locally,
17regionally, nationally, or internationally.
SB59,600,1918
(d) The department of revenue shall assist local assessors with implementing
19and applying this subsection.
SB59,832
20Section
832. 71.01 (1as) of the statutes is repealed.
SB59,833
21Section
833. 71.01 (6) (c) of the statutes is repealed.
SB59,834
22Section
834. 71.01 (6) (j) 3. m. of the statutes is created to read:
SB59,600,2423
71.01
(6) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
24U of P.L.
115-141.
SB59,835
25Section
835. 71.01 (6) (k) 3. of the statutes is amended to read:
SB59,601,4
171.01
(6) (k) 3. For purposes of this paragraph, “
Internal Revenue Code" does
2not include amendments to the federal Internal Revenue Code enacted after
3December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
411025, and 13543 of P.L.
115-97 and sections 40307 and 40413 of P.L. 115-123.
SB59,836
5Section
836. 71.01 (6) (L) 1. of the statutes is amended to read:
SB59,601,106
71.01
(6) (L) 1. For taxable years beginning after December 31, 2017,
and
7before January 1, 2019, for individuals and fiduciaries, except fiduciaries of nuclear
8decommissioning trust or reserve funds, “Internal Revenue Code" means the federal
9Internal Revenue Code as amended to December 31, 2017, except as provided in
10subds. 2. and 3. and s. 71.98 and subject to subd. 4.
SB59,837
11Section
837. 71.01 (6) (L) 4. of the statutes is amended to read:
SB59,601,1712
71.01
(6) (L) 4. For purposes of this paragraph, the provisions of federal public
13laws that directly or indirectly affect the Internal Revenue Code, as defined in this
14paragraph, apply for Wisconsin purposes at the same time as for federal purposes
,
15except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
1613306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
17first apply for taxable years beginning after December 31, 2017.
SB59,838
18Section
838. 71.01 (6) (m) of the statutes is created to read:
SB59,601,2319
71.01
(6) (m) 1. For taxable years beginning after December 31, 2018, for
20individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
21reserve funds, “Internal Revenue Code" means the federal Internal Revenue Code
22as amended to December 31, 2018, except as provided in subds. 2. and 3. and s. 71.98
23and subject to subd. 4.