Amendment ASA1-AB245

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2023 - 2024 LEGISLATURE

ASSEMBLY SUBSTITUTE AMENDMENT 1, TO ASSEMBLY BILL 245

May 17, 2023 - Offered by Representatives Neubauer, Haywood, Billings, C. Anderson, Andraca, Baldeh, Drake, Goyke, Joers, Palmeri and Stubbs.

AB245-ASA1,3,2 An Act to repeal 60.85 (1) (f), 66.1105 (2) (d), 70.043, 70.11 (42), 70.47 (15), 70.53 (1) (a), 71.07 (5n) (a) 5. d., 71.28 (5n) (a) 5. d., 76.07 (4g) (a) 11. and 12. and 76.69; to renumber 79.096 (1); to renumber and amend 77.51 (12t), 77.70, 79.02 (3) (a) and 79.096 (2) (a); to amend 26.03 (1m) (b) (intro.), 33.01 (9) (a), 33.01 (9) (am) 1. and 2., 33.01 (9) (ar) 1., 33.01 (9) (b) 1., 60.85 (1) (h) 1. c., 60.85 (1) (o), 66.0435 (3) (c) 1. (intro.), 66.0435 (3) (g), 66.0435 (9), 66.1105 (2) (f) 1. c., 66.1105 (2) (i) 2., 66.1106 (1) (k), 70.02, 70.04 (1r), 70.05 (5) (a) 1., 70.10, 70.119 (3) (c), 70.13 (1), 70.13 (2), 70.13 (3), 70.13 (7), 70.15 (2), 70.17 (1), 70.174, 70.18 (1), 70.18 (2), 70.19, 70.20, 70.21 (1), 70.21 (1m) (intro.), 70.21 (2), 70.22 (1), 70.22 (2) (a), 70.27 (1), 70.27 (3) (a), 70.27 (4), 70.27 (5), 70.27 (7) (b), 70.29, 70.30 (intro.), 70.34, 70.345, 70.35 (1), 70.35 (2), 70.35 (3), 70.35 (4), 70.35 (5), 70.36 (1), 70.36 (2), 70.43 (2), 70.44 (1), 70.47 (7) (aa), 70.49 (2), 70.50, 70.52, 70.65 (2) (a) 2., 70.65 (2) (b) (intro.), 70.68 (1), 70.73 (1) (b), 70.73 (1) (c), 70.73 (1) (d), 70.84, 70.855 (1) (intro.), 70.855 (1) (a), 70.855 (1) (b), 70.995 (1) (a), 70.995 (4), 70.995 (5), 70.995 (7) (b), 70.995 (8) (b) 1., 70.995 (12) (a), 71.07 (5n) (a) 5. a., 71.07 (5n) (a) 9. (intro.), 71.07 (5n) (a) 9. a., 71.07 (5n) (d) 2., 71.07 (6e) (a) 5., 71.07 (9) (a) 3., 71.17 (2), 71.28 (5n) (a) 5. a., 71.28 (5n) (a) 9. (intro.), 71.28 (5n) (a) 9. a., 71.28 (5n) (d) 2., 71.52 (7), 73.01 (5) (a), 76.02 (1), 76.03 (1), 76.07 (2), 76.07 (4g) (a) 10., 76.07 (4g) (a) 13., 76.125 (1), 76.24 (2) (a), 76.31, 76.82, chapter 77 (title), 77.04 (1), 77.54 (20n) (d) 2., 77.54 (20n) (d) 3., 77.54 (57d) (b) 1., subchapter V (title) of chapter 77 [precedes 77.70], 77.71, 77.73 (2), (2m) and (3), 77.75, 77.76 (1), 77.76 (2), 77.76 (3), 77.76 (4), 77.77 (1) (a), 77.77 (1) (b), 77.77 (3), 77.78, 77.84 (1), 78.55 (1), 79.015, 79.02 (2) (b), 79.05 (2) (c), 174.065 (3), 256.15 (4m) (d), 256.15 (8) (b) 3., 815.18 (3) (intro.) and 978.05 (6) (a); to create 16.5185 (3), 16.5186, 20.835 (1) (q), 25.17 (1) (jf), 25.491, 59.875 (4), 59.90, 60.85 (5) (j), 62.625, 62.90, 66.0441, 66.1105 (5) (j), 66.1106 (4) (e), 70.015, 70.111 (28), 70.17 (3), 70.995 (5n), 71.07 (5n) (a) 9. c., 71.28 (5n) (a) 9. c., 73.03 (77), 76.025 (5), 76.074, 77.51 (12t) (a) to (c), 77.70 (2), 77.701, 77.76 (3r), 79.036, 79.096 (1) (b), 79.096 (2) (a) 2., 79.096 (2) (c), 79.096 (2) (d), 256.15 (1) (ij), 256.15 (4) (a) 4., 256.15 (8) (bm), 256.15 (8) (fm), 256.15 (10m) and 706.05 (2m) (b) 3. of the statutes; and to affect Laws of 1937, chapter 201, section 1 (4), Laws of 1937, chapter 201, section 14A, Laws of 1937, chapter 201, section 21, Laws of 1937, chapter 396, section 1 (3) (b), Laws of 1937, chapter 396, section 1 (4) (e) 2m., Laws of 1937, chapter 396, section 15 (1) and Laws of 1937, chapter 396, section 16A; relating to: county and municipal aid; imposing a city sales tax and an additional county sales tax; allowing newly hired city and county employees of certain city agencies and counties to be enrolled in the Wisconsin Retirement System; eliminating the personal property tax; exceptions to local levy limits; and making an appropriation.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB245-ASA1,1 Section 1. 16.5185 (3) of the statutes is created to read:

AB245-ASA1,3,6 16.5185 (3) On December 30, 2024, and on each December 30 thereafter, the secretary shall transfer from the local government fund to the transportation fund $8,000,000.

AB245-ASA1,2 Section 2 . 16.5186 of the statutes is created to read:

AB245-ASA1,3,10 16.5186 Transfers to the local government fund. Beginning in fiscal year 2024-25, in each fiscal year, the secretary shall transfer from the general fund to the local government fund the amount specified under s. 25.491.

AB245-ASA1,3 Section 3. 20.835 (1) (q) of the statutes is created to read:

AB245-ASA1,3,13 20.835 (1) (q) Supplemental county and municipal aid. From the local government fund, a sum sufficient to make the payments under s. 79.036.

AB245-ASA1,4 Section 4 . 25.17 (1) (jf) of the statutes is created to read:

AB245-ASA1,3,15 25.17 (1) (jf) Local government fund (s. 25.491);

AB245-ASA1,5 Section 5 . 25.491 of the statutes is created to read:

AB245-ASA1,3,21 25.491 Local government fund. (1) There is established a separate nonlapsible trust fund designated as the local government fund, to consist of an amount equal to 20 percent of the amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 in each fiscal year, as specified under s. 20.005 (1), less the following amounts:

AB245-ASA1,3,22 (a) The amount distributed under s. 79.01 (1).

AB245-ASA1,3,23 (b) The amount distributed under s. 79.01 (2d).

AB245-ASA1,4,1 (c) The amount distributed under s. 79.096.

AB245-ASA1,4,9 (2) There is established in the local government fund a separate account that is designated the “supplemental county aid account” to make the payments to counties under s. 79.036. In fiscal year 2024-25, $68,000,000 shall be credited to this account. In fiscal year 2025-26, and in each fiscal year thereafter, an amount equal to the amount credited to this account in the previous fiscal year, increased by the percentage change in the amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 from the previous fiscal year to the current fiscal year, as specified for that fiscal year under s. 20.005 (1) by the biennial budget act.

AB245-ASA1,4,18 (3) There is established in the local government fund a separate account that is designated the “supplemental municipal aid account” to make the payments to municipalities under s. 79.036. In fiscal year 2024-25, $271,000,000 shall be credited to this account. In fiscal year 2025-26, and in each fiscal year thereafter, an amount equal to the amount credited to this account in the previous fiscal year, increased by the percentage change in the amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 from the previous fiscal year to the current fiscal year, as specified for that fiscal year under s. 20.005 (1) by the biennial budget act.

AB245-ASA1,6 Section 6 . 26.03 (1m) (b) (intro.) of the statutes is amended to read:

AB245-ASA1,4,24 26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting raw forest products on public lands, as defined in s. 70.13 (7), 2021 stats., to a person harvesting raw forest products for fuel wood for his or her home consumption, to a person harvesting for the purpose of clearing the land for agricultural use or to a person harvesting from the person's own land, any of the following:

AB245-ASA1,7 Section 7 . 33.01 (9) (a) of the statutes is amended to read:

AB245-ASA1,5,4 33.01 (9) (a) For the purpose of receiving notice under this chapter, a person whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year.

AB245-ASA1,8 Section 8 . 33.01 (9) (am) 1. and 2. of the statutes are amended to read:

AB245-ASA1,5,8 33.01 (9) (am) 1. A person whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year.

AB245-ASA1,5,12 2. The spouse of a person whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year if the spouse is referred to on that tax roll.

AB245-ASA1,9 Section 9 . 33.01 (9) (ar) 1. of the statutes is amended to read:

AB245-ASA1,5,16 33.01 (9) (ar) 1. The person's name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year.

AB245-ASA1,10 Section 10 . 33.01 (9) (b) 1. of the statutes is amended to read:

AB245-ASA1,5,20 33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of the previous year; or

AB245-ASA1,11 Section 11 . 59.875 (4) of the statutes is created to read:

AB245-ASA1,6,5 59.875 (4) Annual investment return assumptions. Notwithstanding any provision of law or actuarial rule, beginning on the date a county with a population of at least 750,000 elects to join the Wisconsin Retirement System under s. 40.21 (1), in any retirement system established under chapter 201, laws of 1937, the required annual employer contribution shall be calculated using an annual investment return assumption that is the same as or less than the annual investment return assumption used by the Wisconsin Retirement System. The investment return assumptions in this subsection shall supersede any investment return assumption adopted by the county retirement system's actuary or county retirement board.

AB245-ASA1,12 Section 12. 59.90 of the statutes is created to read:

AB245-ASA1,6,8 59.90 Provisions applicable to certain counties with special sales tax authority. All of the following apply to a county in which a 1st class city is located:

AB245-ASA1,6,9 (1) With regard to the budget of the county, all of the following apply:

AB245-ASA1,6,14 (a) The total amount of budgeted expenditures related to cultural or entertainment matters or involving partnerships with nonprofit groups may not be greater than 5 percent of the total amount of budgeted expenditures for the budget period. This paragraph does not apply to any expenditure of a county for parks, including zoos, or for health or transit services.

AB245-ASA1,6,19 (b) When each department of the county submits estimated revenues and expenditures for the ensuing budget period, it shall also provide a proposal to reduce the department's expenditures for the ensuing fiscal period by an amount equal to a total of 5 percent of the department's base level for its budget for the current fiscal period.

AB245-ASA1,6,22 (2) The county shall prepare a report on changes to its compensation plan that are necessary and desirable to make the county competitive in the market for correctional workers at a sustainable level of funding.

AB245-ASA1,7,2 (3) The county shall identify all buildings that the county has authority to sell and that are not being used by the county and prepare a plan for the use or sale of these buildings. The county shall submit that plan to the joint committee on finance in the manner provided under s. 13.172 (2).

AB245-ASA1,13 Section 13 . 60.85 (1) (f) of the statutes is repealed.

AB245-ASA1,14 Section 14 . 60.85 (1) (h) 1. c. of the statutes is amended to read:

AB245-ASA1,7,8 60.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred resulting from the sale or lease as lessor by the town of real or personal property within a tax incremental district for consideration which is less than its cost to the town.

AB245-ASA1,15 Section 15 . 60.85 (1) (o) of the statutes is amended to read:

AB245-ASA1,7,11 60.85 (1) (o) “Taxable property" means all real and personal taxable property located in a tax incremental district.

AB245-ASA1,16 Section 16. 60.85 (5) (j) of the statutes is created to read:

AB245-ASA1,7,19 60.85 (5) (j) Upon receiving a written application from the town clerk, in a form prescribed by the department of revenue, the department shall recalculate the base value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to remove the value of the personal property. A request received under this paragraph no later than October 31 is effective in the year following the year in which the request is made. A request received after October 31 is effective in the 2nd year following the year in which the request is made.

AB245-ASA1,17 Section 17 . 62.625 of the statutes is created to read:

AB245-ASA1,8,4 62.625 Annual investment return assumptions. Notwithstanding any provision of law or actuarial rule, beginning on the date a 1st class city elects to join the Wisconsin Retirement System under s. 40.21 (1), in any retirement system established under chapter 396, laws of 1937, the required annual employer contribution shall be calculated using an annual investment return assumption that is the same as or less than the annual investment return assumption used by the Wisconsin Retirement System. The investment return assumptions in this section shall supersede any investment return assumption adopted by the city retirement system's actuary or city retirement board.

AB245-ASA1,18 Section 18. 62.90 of the statutes is created to read:

AB245-ASA1,8,7 62.90 Provisions applicable to certain cities with special sales tax authority. All of the following apply to a 1st class city:

AB245-ASA1,8,8 (1) With regard to the budget of the 1st class city, all of the following apply:

AB245-ASA1,8,13 (a) The total amount of budgeted expenditures related to cultural or entertainment matters or involving partnerships with nonprofit groups, other than a charter school authorized by the common council of the city of Milwaukee under s. 118.40, may not be greater than 5 percent of the total amount of budgeted expenditures for the budget period.

AB245-ASA1,8,18 (b) When each department of the 1st class city prepares an estimate of the department's needs for the ensuing fiscal period, it shall also provide a proposal to reduce the department's budget for the ensuing fiscal period by an amount equal to a total of 5 percent of the department's base level for its budget for the current fiscal period.

AB245-ASA1,8,21 (2) The 1st class city shall obtain an independent audit of its office of violence prevention and shall submit the results of that audit to the legislature in the manner provided under s. 13.172 (2).

AB245-ASA1,8,25 (3) The 1st class city shall identify all buildings that the 1st class city has the authority to sell and that are not being used by the 1st class city and prepare a plan for the use or sale of these buildings. The city shall submit that plan to the joint committee on finance in the manner provided under s. 13.172 (2).

AB245-ASA1,19 Section 19. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:

AB245-ASA1,9,8 66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and (b), each licensing authority shall collect from each unit occupying space or lots in a community in the licensing authority, except from recreational mobile homes as provided under par. (cm), from manufactured and mobile homes that constitute improvements to real property under s. 70.043 (1), from recreational vehicles as defined in s. 340.01 (48r), and from camping trailers as defined in s. 340.01 (6m), a monthly municipal permit fee computed as follows:

AB245-ASA1,20 Section 20. 66.0435 (3) (g) of the statutes is amended to read:

AB245-ASA1,9,12 66.0435 (3) (g) Failure to timely pay the tax prescribed in this subsection shall be treated as a default in payment of personal property tax and is subject to all procedures and penalties applicable under chs. 70 and 74.

AB245-ASA1,21 Section 21. 66.0435 (9) of the statutes is amended to read:

AB245-ASA1,9,23 66.0435 (9) Municipalities; monthly municipal permit fees on recreational mobile homes and recreational vehicles. A licensing authority may assess monthly municipal permit fees at the rates under this section on recreational mobile homes and recreational vehicles, as defined in s. 340.01 (48r), except recreational mobile homes and recreational vehicles that are located in campgrounds licensed under s. 97.67, recreational mobile homes that constitute improvements to real property under s. 70.043 (1), and recreational mobile homes or recreational vehicles that are located on land where the principal residence of the owner of the recreational mobile home or recreational vehicle is located, regardless of whether the recreational mobile home or recreational vehicle is occupied during all or part of any calendar year.

AB245-ASA1,22 Section 22 . 66.0441 of the statutes is created to read:

AB245-ASA1,10,4 66.0441 Quarries extracting certain nonmetallic minerals. (1) Construction. (a) Nothing in this section may be construed to affect the authority of a political subdivision to regulate land use for a purpose other than quarry operations.

AB245-ASA1,10,8 (b) Subject to pars. (c) and (d), nothing in this section may be construed to exempt a quarry from a regulation of general applicability placed by a political subdivision that applies to other property in the political subdivision that is not a quarry unless the regulation is inconsistent with this section.