AB245-ASA2,144 8Section 144. 77.77 (1) (b) of the statutes is amended to read:
AB245-ASA2,63,179 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
10or the lease, rental, or license of tangible personal property and property, items, and
11goods specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes under this
12subchapter, and a decrease in the tax rate imposed under this subchapter on those
13services first applies, beginning with bills rendered on or after the effective date of
14the repeal or sunset of a county ordinance, municipal ordinance, or special district
15resolution imposing the tax or other rate decrease, regardless of whether the service
16is furnished or the property, item, or good is leased, rented, or licensed to the
17customer before or after that date.
AB245-ASA2,145 18Section 145. 77.77 (3) of the statutes is amended to read:
AB245-ASA2,64,319 77.77 (3) The sale of building materials to contractors engaged in the business
20of constructing, altering, repairing or improving real estate for others is not subject
21to the taxes under this subchapter, and the incremental amount of tax caused by the
22rate increase applicable to those materials is not due, if the materials are affixed and
23made a structural part of real estate, and the amount payable to the contractor is
24fixed without regard to the costs incurred in performing a written contract that was
25irrevocably entered into prior to the effective date of the county ordinance, municipal

1ordinance,
special district resolution, or rate increase or that resulted from the
2acceptance of a formal written bid accompanied by a bond or other performance
3guaranty that was irrevocably submitted before that date.
AB245-ASA2,146 4Section 146. 77.78 of the statutes is amended to read:
AB245-ASA2,64,12 577.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
6as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
7vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is
8required to be registered by this state may be registered or titled by this state unless
9the registrant files a sales and use tax report and pays the county tax, municipal tax,
10and special district tax at the time of registering or titling to the state agency that
11registers or titles the property. That state agency shall transmit those tax revenues
12to the department of revenue.
AB245-ASA2,147 13Section 147 . 77.84 (1) of the statutes is amended to read:
AB245-ASA2,64,2114 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located
15shall enter in a special column or other appropriate place on the tax roll the
16description of each parcel of land designated as managed forest land, and shall
17specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
18designated open or closed under s. 77.83. The land shall be assessed and is subject
19to review under ch. 70. Except as provided in this subchapter, no tax may be levied
20on managed forest land, except that any building, improvements, and fixtures on
21managed forest land is subject to taxation as personal real property under ch. 70.
AB245-ASA2,148 22Section 148 . 78.55 (1) of the statutes is amended to read:
AB245-ASA2,64,2423 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1.
2476.02 (1).
AB245-ASA2,149 25Section 149. 79.015 of the statutes is amended to read:
AB245-ASA2,65,4
179.015 Statement of estimated payments. The department of revenue, on
2or before September 15 of each year, shall provide to each municipality and county
3a statement of estimated payments to be made in the next calendar year to the
4municipality or county under ss. 79.035, 79.036, 79.04, and 79.05.
AB245-ASA2,150 5Section 150. 79.02 (2) (b) of the statutes is amended to read:
AB245-ASA2,65,116 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
7equal 15 percent of the municipality's or county's estimated payments under ss.
879.035 and 79.04, 50 percent of the municipality's or county's estimated payments
9under s. 79.036,
and 100 percent of the municipality's estimated payments under s.
1079.05. Upon certification by the department of revenue, the estimated payment
11under s. 79.05 may be distributed before the 4th Monday in July.
AB245-ASA2,151 12Section 151. 79.02 (3) (a) of the statutes is renumbered 79.02 (3) and amended
13to read:
AB245-ASA2,65,1714 79.02 (3) Subject to s. 59.605 (4), payments to each municipality and county in
15November shall equal that municipality's or county's entitlement under ss. 79.035,
1679.036, 79.04, and 79.05 for the current year, minus the amount distributed to the
17municipality or county under sub. (2) (b).
AB245-ASA2,152 18Section 152. 79.036 of the statutes is created to read:
AB245-ASA2,65,22 1979.036 Supplemental county and municipal aid. (1) (a) Beginning with
20the distributions in 2024, each county shall receive in each year a payment from the
21supplemental county aid account under s. 25.491 (2) equal to 15 percent of the
22amount received by the county in 2024 under s. 79.035.
AB245-ASA2,66,1223 (b) Beginning with the distributions in 2024, in addition to the payment under
24par. (a), each county for which the quotient of the amount received by the county in
252024 under s. 79.035 divided by the county's population in 2022 is less than the

1quotient of the total amount distributed to counties in 2024 under s. 79.035 divided
2by the state's total population shall receive a per capita aid payment under this
3paragraph. The total amount to be distributed to counties under this paragraph is
4an amount equal to the difference resulting from subtracting the total amount
5distributed to counties under par. (a) from the amount for the year in the
6supplemental county aid account under s. 25.491 (2). Each county eligible for a
7payment under this paragraph shall receive an amount calculated by the
8department of revenue equal to the county's population multiplied by a uniform per
9capita rate determined as necessary to distribute the total amount available for
10distribution under this paragraph. No county may receive an amount under this
11paragraph that exceeds 500 percent of the amount received by the county in 2024
12under s. 79.035.
AB245-ASA2,66,16 13(2) (a) 1. Beginning with the distributions in 2024, each municipality shall
14receive in each year a payment from the supplemental municipal aid account under
15s. 25.491 (3) equal to $30,000 or 15 percent of the amount received by the
16municipality in 2024 under s. 79.035, whichever is greater.
AB245-ASA2,67,417 2. Beginning with the distributions in 2024, in addition to the payment under
18subd. 1., each municipality for which the quotient of the amount received by the
19municipality in 2024 under s. 79.035 divided by the municipality's population in
202022 is less than the quotient of the total amount distributed to municipalities in
212024 under s. 79.035 divided by the state's total population shall receive a per capita
22aid payment under this subdivision. The total amount to be distributed to
23municipalities under this subdivision is an amount equal to the difference resulting
24from subtracting the total amount distributed to municipalities under subd. 1. from
25the amount for the year in the supplemental municipal aid account under s. 25.491

1(3). Each municipality eligible for a payment under this subdivision shall receive an
2amount calculated by the department of revenue equal to the municipality's
3population multiplied by a uniform per capita rate determined as necessary to
4distribute the total amount available for distribution under this subdivision.
AB245-ASA2,67,75 3. a. No municipality with a population less than 10,000 may receive an amount
6under this paragraph that exceeds 500 percent of the amount received by the
7municipality in 2024 under s. 79.035.
AB245-ASA2,67,108 b. No municipality with a population of 10,000 or greater may receive an
9amount under this paragraph that exceeds 300 percent of the amount received by the
10municipality in 2024 under s. 79.035.
AB245-ASA2,67,2011 (b) Beginning with the distributions in 2024, in addition to the payment under
12par. (a) 1., each municipality with a population of at least 10,000 and not more than
13200,000 and for which the equalized value per capita is less than the average
14equalized value per capita for all municipalities with a population of at least 10,000
15and not more than 200,000 shall receive an equalized value per capita payment
16under this paragraph from the account under s. 25.491 (4). The total amount to be
17distributed to municipalities under this paragraph is equal to the amount for the
18year in the account under s. 25.491 (4). Each municipality eligible for a payment
19under this paragraph shall receive an amount calculated by the department of
20revenue as follows:
AB245-ASA2,67,2321 1. Divide the municipality's equalized value per capita by the average
22equalized value per capita for all municipalities with a population of at least 10,000
23and not more than 200,000.
AB245-ASA2,67,2424 2. Subtract the amount determined under subd. 1. from 1.
AB245-ASA2,68,2
13. Multiply the amount determined under subd. 2. by the municipality's
2population.
AB245-ASA2,68,53 4. Multiply the amount determined under subd. 3. by a uniform factor
4determined as necessary to distribute the total amount available for distribution
5under this paragraph.
AB245-ASA2,153 6Section 153. 79.05 (2) (c) of the statutes is amended to read:
AB245-ASA2,69,27 79.05 (2) (c) Its municipal budget; exclusive of principal and interest on
8long-term debt and exclusive of revenue sharing payments under s. 66.0305,
9payments of premiums under s. 66.0137 (5) (c) 1. and 1m., payments received under
10s. 79.036,
expenditures of payments due to the termination of a tax incremental
11district under s. 79.096 (3), recycling fee payments under s. 289.645, expenditures
12of grant payments under s. 16.297 (1m), unreimbursed expenses related to an
13emergency declared under s. 323.10, expenditures from moneys received pursuant
14to P.L. 111-5, and expenditures made pursuant to a purchasing agreement with a
15school district whereby the municipality makes purchases on behalf of the school
16district; for the year of the statement under s. 79.015 increased over its municipal
17budget as adjusted under sub. (6); exclusive of principal and interest on long-term
18debt and exclusive of revenue sharing payments under s. 66.0305, payments of
19premiums under s. 66.0137 (5) (c) 1. and 1m., payments received under s. 79.036,
20expenditures of payments due to the termination of a tax incremental district under
21s. 79.096 (3), recycling fee payments under s. 289.645, expenditures of grant
22payments under s. 16.297 (1m), unreimbursed expenses related to an emergency
23declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5,
24and expenditures made pursuant to a purchasing agreement with a school district
25whereby the municipality makes purchases on behalf of the school district; for the

1year before that year by less than the sum of the inflation factor and the valuation
2factor, rounded to the nearest 0.10 percent.
AB245-ASA2,154 3Section 154 . 79.096 (1) of the statutes is renumbered 79.096 (1) (a).
AB245-ASA2,155 4Section 155 . 79.096 (1) (b) of the statutes is created to read:
AB245-ASA2,69,85 79.096 (1) (b) Beginning in 2025, and in each year thereafter, the department
6of administration shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c),
7an amount equal to the property taxes levied on the items of personal property
8described under s. 70.111 (28) for the property tax assessments as of January 1, 2023.
AB245-ASA2,156 9Section 156 . 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.)
10and amended to read:
AB245-ASA2,69,1311 79.096 (2) (a) (intro.) Each municipality shall report to the department of
12revenue, in the time and manner determined by the department, the all of the
13following:
AB245-ASA2,69,16 141. The amount of the property taxes levied on the items of personal property
15described under s. 70.111 (27) (b) for the property tax assessments as of January 1,
162017, on behalf of the municipality and on behalf of other taxing jurisdictions.
AB245-ASA2,157 17Section 157 . 79.096 (2) (a) 2. of the statutes is created to read:
AB245-ASA2,69,2118 79.096 (2) (a) 2. The amount of the property taxes levied on the items of
19personal property described under s. 70.111 (28) for the property tax assessments as
20of January 1, 2023, on behalf of the municipality and on behalf of other taxing
21jurisdictions.
AB245-ASA2,158 22Section 158 . 79.096 (2) (c) of the statutes is created to read:
AB245-ASA2,70,223 79.096 (2) (c) If a municipality does not timely electronically file the report
24required by the department of revenue under par. (a), the following reductions shall

1be made to the municipality's personal property aid distributed under sub. (1) (b) in
22025:
AB245-ASA2,70,33 1. Reduction of 25 percent, if not filed by June 30, 2024.
AB245-ASA2,70,54 2. Forfeiture of the municipality's aid under sub. (1) (b), if not filed by July 15,
52024.
AB245-ASA2,159 6Section 159 . 79.096 (2) (d) of the statutes is created to read:
AB245-ASA2,70,107 79.096 (2) (d) If a municipality does not electronically file the report required
8by the department of revenue under par. (a) by July 15, 2024, the department may
9use the best information available to calculate the aid to distribute under sub. (1) (b)
10in 2025 to the applicable taxing jurisdictions.
AB245-ASA2,160 11Section 160 . 174.065 (3) of the statutes is amended to read:
AB245-ASA2,70,1612 174.065 (3) Collection of delinquent dog license taxes. Delinquent dog
13license taxes may be collected in the same manner as in s. 74.55 and a civil action
14under
ch. 799 for the collecting of personal property taxes, if the action is brought
15within 6 years after the January 1 of the year in which the taxes are required to be
16paid
.
AB245-ASA2,161 17Section 161. 706.05 (2m) (b) 3. of the statutes is created to read:
AB245-ASA2,70,1818 706.05 (2m) (b) 3. Descriptions of property specified under s. 70.17 (3).
AB245-ASA2,162 19Section 162 . 815.18 (3) (intro.) of the statutes is amended to read:
AB245-ASA2,70,2220 815.18 (3) Exempt property. (intro.) The debtor's interest in or right to receive
21the following property is exempt, except as specifically provided in this section and
22ss. 70.20 (2), 71.91 (5m) and (6), 74.55 (2) and 102.28 (5):
AB245-ASA2,163 23Section 163 . 978.05 (6) (a) of the statutes is amended to read:
AB245-ASA2,71,1124 978.05 (6) (a) Institute, commence or appear in all civil actions or special
25proceedings under and perform the duties set forth for the district attorney under ch.

1980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 70.36, 89.08, 103.92 (4),
2109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86,
3946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection
4with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and
5938 as the judge may request and perform all appropriate duties and appear if the
6district attorney is designated in specific statutes, including matters within chs. 782,
7976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority
8of the county board to designate, under s. 48.09 (5), that the corporation counsel
9provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6)
10or 938.09 (6), the district attorney as an appropriate person to represent the interests
11of the public under s. 48.14 or 938.14.
AB245-ASA2,164 12Section 164 . Laws of 1937, chapter 201, section 1 (4), as last affected by laws
13of 1947, chapter 357, is amended to read:
AB245-ASA2,72,314 [Laws of 1937, chapter 201] Section 1 (4) “Employe" shall mean any person
15regularly employed by the county at an annual wage or salary payable at stated
16intervals, including any person who is employed by the state but who receives part
17of his wage or salary from the county * * *, but not including any person in the service
18of a county with a population of at least 750,000 who had never been employed by
19the county in a position covered by the county retirement system, who was, as of
20January 1 of the year following the county's election to join the Wisconsin Retirement
21System under s. 40.21 (1) of the statutes, not employed by the county, and who is
22hired after January 1 of the year following the county's election to join the Wisconsin
23Retirement System under s. 40.21 (1) of the statutes.
In the event of a question
24arising as to the right of any person in the service of the county to be classified as an
25employe under this act, the decision of the board shall be final. “ Employe” does not

1include any individual eligible to participate in a retirement plan established by a
2county with a population of at least 750,000 under the federal Omnibus Budget
3Reconciliation Act of 1990.
AB245-ASA2,165 4Section 165 . Laws of 1937, chapter 201, section 14A is created to read:
AB245-ASA2,72,145 [Laws of 1937, chapter 201] Section 14A. Termination of retirement system.
6The board of a system in a county with a population of at least 750,000 shall
7terminate the retirement system within a practicable time after the final payment
8has been made to members or their beneficiaries, in accordance with any
9requirements of the federal Internal Revenue Code. At no time after July 1, 2023,
10or the effective date of this section .... [LRB inserts date], whichever is later, may a
11county create a new retirement system under chapter 201, laws of 1937. This section
12does not apply to any individual eligible to participate in a retirement plan
13established by a county with a population of at least 750,000 under the Omnibus
14Budget Reconciliation Act of 1990.
AB245-ASA2,166 15Section 166 . Laws of 1937, chapter 201, section 21, as created by laws of 1965,
16chapter 405, is amended to read:
AB245-ASA2,73,1017 [Laws of 1937, chapter 201] Section 21. For the purpose of best protecting the
18employes subject to this act by granting supervisory authority over each retirement
19system created hereunder to the governmental unit most involved therewith, it is
20declared to be the legislative policy that the future operation of each such retirement
21system is a matter of local affair and government and shall not be construed to be a
22matter of state-wide concern. Each county which is required to establish and
23maintain a retirement system pursuant to this act is hereby empowered, by county
24ordinance, to make any changes in such retirement system which hereafter may be
25deemed necessary or desirable for the continued operation of such retirement

1system, but no such change shall operate to diminish or impair the annuities,
2benefits or other rights of any person who is a member of such retirement system
3prior to the effective date of any such change. In a county with a population of at least
4750,000 that has established a retirement system pursuant to this act, the county
5and board shall continue to amend, create, and repeal ordinances and rules,
6administer benefits, discharge their duties with respect to the retirement system,
7and take any other actions necessary to administer the system and maintain the
8qualified tax status of the system under the federal Internal Revenue Code until the
9plan is terminated under section 14A of this act. The county and board may not make
10any enhancements to the benefits for employes who remain in the retirement system.
AB245-ASA2,167 11Section 167. Laws of 1937, chapter 396, section 1 (3) (b) is amended to read:
AB245-ASA2,73,2012 [Laws of 1937, chapter 396] Section 1 (3) (b). “City agency” shall mean any
13board, commission, division, department, office or agency of the city government,
14including its sewerage commission, school board, auditorium board, fire and police
15departments, annuity and pension board, board of vocational and adult education,

16Wisconsin Center District, housing authority, water department, Veolia Milwaukee
17with respect to employes who are participants in the retirement system of
18Milwaukee on the effective date of this paragraph .... [LRB inserts date], and public
19school teachers' annuity and retirement fund,
by which an employe of the city or city
20agency
is paid.
AB245-ASA2,168 21Section 168 . Laws of 1937, chapter 396, section 1 (4) (e) 2m. is created to read:
AB245-ASA2,74,322 [Laws of 1937, chapter 396] Section 1 (4) (e) 2m. Who are in the service of a city
23of the first class, or a city agency of a city of the first class in a county with a
24population of at least 750,000; who as of January 1 of the year following the city's
25election to join the Wisconsin Retirement System under s. 40.21 (1) of the statutes,

1had never been employees of the city or an agency of the city; and who are hired after
2January 1 of the year following the city's election to join the Wisconsin Retirement
3System under s. 40.21 (1) of the statutes.
AB245-ASA2,169 4Section 169 . Laws of 1937, chapter 396, section 15 (1), as created by laws of
51947, chapter 441, is amended to read:
AB245-ASA2,74,236 [Laws of 1937, chapter 396] Section 15 (1) For the purpose of giving to cities of
7the first class the largest measure of self-government with respect to pension
8annuity and retirement systems compatible with the constitution and general law,
9it is hereby declared to be the legislative policy that all future amendments and
10alterations to this act are matters of local affair and government and shall not be
11construed as an enactment of state-wide concern. Cities of the first class are hereby
12empowered to amend or alter the provisions of this act in the manner prescribed by
13section 66.01 of the statutes; provided that no such amendment or alteration shall
14modify the annuities, benefits or other rights of any persons who are members of the
15system prior to the effective date of such amendment or alteration. In a city of the
16first class in a county with a population of at least 750,000 that has established a
17retirement system pursuant to this act, the city and board shall continue to amend,
18create, and repeal ordinances and rules, administer benefits, discharge their duties
19with respect to the retirement system, and take any other actions necessary to
20administer the system and maintain the qualified tax status of the system under the
21federal Internal Revenue Code until the plan is terminated under section 16A of this
22act. The city and board may not make any enhancements to the benefits for employes
23who remain in the retirement system.
AB245-ASA2,170 24Section 170 . Laws of 1937, chapter 396, section 16A is created to read:
AB245-ASA2,75,6
1[Laws of 1937, chapter 396] Section 16A. Termination of retirement system.
2The retirement system shall be terminated within a practicable time after the final
3payment has been made to members or their beneficiaries, in accordance with any
4requirements of the federal Internal Revenue Code. At no time after July 1, 2023,
5or the effective date of this section .... [LRB inserts date], whichever is later, may a
6city create a retirement system under chapter 396, laws of 1937.
AB245-ASA2,171 7Section 171 . Nonstatutory provisions.
AB245-ASA2,75,118 (1) Reports from taxing jurisdictions. Each taxing jurisdiction shall report
9to the department of revenue, in the time and manner determined by the
10department, the amount of the property taxes levied on all items of personal property
11for the property tax assessments as of January 1, 2023.
AB245-ASA2,75,1612 (2) Statewide concern. Notwithstanding any provision of laws of 1937,
13chapters 201 and 396, and subsequent amendments to those laws, the treatment of
14ss. 59.875 (4) and 62.625 and of laws of 1937, chapter 201, sections 1 (4), 14A, and
1521, and chapter 396, sections 1 (3) (b) and (4) (e) 2m., 15 (1), and 16A is a matter of
16statewide concern and is not a matter of local affair or government.
AB245-ASA2,75,2217 (3) Milwaukee city and county retirement systems. As soon as possible after
18the city or county of Milwaukee makes an election to join the Wisconsin Retirement
19System under s. 40.21 (1), the city of Milwaukee employes' retirement system and
20the Milwaukee county retirement plan shall submit to the legislative reference
21bureau for publication in the Wisconsin Administrative Register a notice specifying
22the date the ordinance was passed.
AB245-ASA2,172 23Section 172. Fiscal changes.
AB245-ASA2,76,524 (1) Project positions for repeal of personal property tax. In the schedule
25under s. 20.005 (3) for the appropriation to the department of revenue under s. 20.566

1(2) (a), the dollar amount for fiscal year 2023-24 is increased by $150,000 and the
2dollar amount for fiscal year 2024-25 is increased by $150,000 to increase the
3authorized FTE positions for the department by 2.0 GPR project positions for the
4period ending July 1, 2025, to implement the repeal under this act of personal
5property taxes under ch. 70.
AB245-ASA2,173 6Section 173 . Initial applicability.
AB245-ASA2,77,27 (1) Elimination of the personal property tax. The repeal of ss. 60.85 (1) (f),
866.1105 (2) (d), 70.043, 70.11 (42), 70.47 (15), 70.53 (1) (a), 71.07 (5n) (a) 5. d., 71.28
9(5n) (a) 5. d., 76.07 (4g) (a) 11. and 12., and 76.69; the renumbering and amendment
10of s. 77.51 (12t); the amendment of ss. 26.03 (1m) (b) (intro.), 33.01 (9) (a), (am) 1. and
112., (ar) 1., and (b) 1., 60.85 (1) (h) 1. c. and (o), 66.0435 (3) (c) 1. (intro.) and (g) and
12(9), 66.1105 (2) (f) 1. c. and (i) 2., 66.1106 (1) (k), 70.02, 70.04 (1r), 70.05 (5) (a) 1.,
1370.10, 70.13 (1), (2), (3), and (7), 70.15 (2), 70.17 (1), 70.174, 70.18 (1) and (2), 70.19,
1470.20, 70.21 (1), (1m) (intro.), and (2), 70.22 (1) and (2) (a), 70.27 (1), (3) (a), (4), (5),
15and (7) (b), 70.29, 70.30 (intro.), 70.34, 70.345, 70.35 (1), (2), (3), (4), and (5), 70.36
16(1) and (2), 70.43 (2), 70.44 (1), 70.47 (7) (aa), 70.49 (2), 70.50, 70.52, 70.65 (2) (a) 2.
17and (b) (intro.), 70.68 (1), 70.73 (1) (b), (c), and (d), 70.84, 70.855 (1) (intro.), (a), and
18(b), 70.995 (1) (a), (4), (5), (7) (b), (8) (b) 1., and (12) (a), 71.07 (5n) (a) 5. a. and 9. (intro.)
19and a. and (d) 2., (6e) (a) 5., and (9) (a) 3., 71.17 (2), 71.28 (5n) (a) 5. a. and 9. (intro.)
20and a. and (d) 2., 71.52 (7), 73.01 (5) (a), 76.02 (1), 76.03 (1), 76.07 (2) and (4g) (a) 10.
21and 13., 76.125 (1), 76.24 (2) (a), 76.31, 76.82, 77.04 (1), 77.54 (20n) (d) 2. and 3. and
22(57d) (b) 1., 77.84 (1), 78.55 (1), 174.065 (3), 815.18 (3) (intro.), and 978.05 (6) (a); and
23the creation of 60.85 (5) (j), 66.1105 (5) (j), 66.1106 (4) (e), 70.015, 70.111 (28), 70.17
24(3), 70.995 (5n), 71.07 (5n) (a) 9. c., 71.28 (5n) (a) 9. c., 76.025 (5), 76.074, 77.51 (12t)

1(a) to (c), 79.096 (1) (b) and (2) (a) 2., (c), and (d), and 706.05 (2m) (b) 3. first apply
2to the property tax assessments as of January 1, 2024.
AB245-ASA2,174 3Section 174 . Effective dates. This act takes effect on the day after
4publication, except as follows:
AB245-ASA2,77,95 (1) The treatment of ss. 59.875 (4) and 62.625 and of laws of 1937, chapter 201,
6sections 1 (4), 14A, and 21, and chapter 396, sections 1 (3) (b) and (4) (e) 2m., 15 (1),
7and 16A takes effect on January 1 of the year following the year that the city or
8county, respectively, elects to join the Wisconsin Retirement System under s. 40.21
9(1).
AB245-ASA2,77,1110 (2) The treatment of ss. 70.119 (3) (c), 73.03 (77), 79.015, 79.02 (2) (b) and (3)
11(a) and (e), 79.036, and 79.05 (2) (c) and (3) (d) take effect on July 1, 2024.
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