SB70: Bill Text

SB70,1264 Section 1264 . 69.14 (1) (c) 4. of the statutes is amended to read:

SB70,828,10 69.14 (1) (c) 4. In the absence of a person under subds. 1. to 3., the father or mother, father, or mother's spouse, or in the absence of the father or the mother's spouse and the inability of the mother, the person responsible for the premises where the birth occurs.

SB70,1265 Section 1265 . 69.14 (1) (e) (title) and 1. of the statutes are amended to read:

SB70,828,17 69.14 (1) (e) (title) Father's Spouse's or father's name. 1. If Except as provided in par. (h), if the mother of a registrant under this section was married at any time from the conception to the birth of the registrant, the name of the husband spouse of the mother shall be entered on the birth record as the a legal father parent of the registrant. The name of the father parent entered under this subdivision may not be changed except by a proceeding under ch. 767.

SB70,1266 Section 1266 . 69.14 (1) (f) 1. of the statutes is amended to read:

SB70,828,24 69.14 (1) (f) 1. a. Except as provided under subd. 1. b., if the mother of a registrant of a birth record under this section is married to the father of the registrant at any time from the conception to the birth of the registrant, the given name and surname which that the mother and father of the registrant and her spouse enter for the registrant on the birth record shall be the given name and surname filed and registered on the birth record.

SB70,829,9 b. If the mother of a registrant of a birth record under this section is married to the father of the registrant at any time from the conception to the birth of the registrant and the mother is separated or divorced from the father of the registrant at the time of birth, the given name and surname which that the parent of the registrant with actual custody enters for the registrant on the birth record shall be the given name and surname filed and registered on the birth record, except that if a court has granted legal custody of the registrant, the given name and surname which that the person with legal custody enters for the registrant on the birth record shall be the given name and surname filed and registered on the birth record.

SB70,829,17 c. If the mother of a registrant of a birth record under this section is not married to the father of the registrant at any time from the conception to the birth of the registrant, the given name and surname which that the mother of the registrant enters for the registrant on the birth record shall be the given name and surname filed and registered on the birth record, except that if a court has granted legal custody of the registrant, the given name and surname which that the person with legal custody enters for the registrant on the birth record shall be the given name and surname filed and registered on the birth record.

SB70,1267 Section 1267 . 69.14 (1) (g) of the statutes is amended to read:

SB70,829,25 69.14 (1) (g) Birth by artificial insemination. If the registrant of a birth record under this section is born as a result of artificial insemination under the requirements of s. 891.40, the husband spouse of the woman person inseminated shall be considered the father a parent of the registrant on the birth record. If the registrant is born as a result of artificial insemination which does not satisfy the requirements of s. 891.40, the information about the father of the registrant shall be omitted from the registrant's birth record.

SB70,1268 Section 1268. 69.14 (2) (b) 2. d. of the statutes is amended to read:

SB70,830,5 69.14 (2) (b) 2. d. The full name of the father or the mother's spouse, except that if the mother was not married at the time of conception or birth or between conception and birth of the registrant, the name of the father may not be entered except as provided under s. 69.15 (3).

SB70,1269 Section 1269 . 69.15 (1) of the statutes is amended to read:

SB70,830,11 69.15 (1) Birth record information changes. The state registrar may change information on a birth record registered in this state which was correct at the time the birth record was filed under a court or administrative order issued in this state, in another state or in Canada or under the valid order of a court of any federally recognized Indian tribe, band, or nation if all of the following occur:

SB70,830,13 (a) The order provides for an adoption, name change, or name change with sex change or establishes paternity; and or parentage.

SB70,830,18 (b) A clerk of court or, for a paternity or parentage action, a clerk of court or county child support agency under s. 59.53 (5), sends the state registrar a certified report of an order of a court in this state in the method prescribed by the state registrar or, in the case of any other order, the state registrar receives a certified copy of the order and the proper fee under s. 69.22.

SB70,1270 Section 1270 . 69.15 (3) (title) and (a) (intro.), 1., 2. and 3. of the statutes are amended to read:

SB70,830,25 69.15 (3) (title) Paternity Parentage. (a) (intro.) If the state registrar receives an order under sub. (1) that establishes paternity or determines that the man person whose name appears on a registrant's birth record is not the father parent of the registrant, or a report under s. 767.804 (1) (c) that shows a conclusive determination of paternity, the state registrar shall do the following, as appropriate:

SB70,831,4 1. Prepare under sub. (6) a new record omitting the father's parent's name if the order determines that the man person whose name appears on a registrant's birth record is not the father parent of the registrant and if there is no adjudicated father.

SB70,831,7 2. Prepare under sub. (6) a new record for the subject of a paternity action changing the name of the father parent if the name of the adjudicated father is different than the name of the man person on the birth record.

SB70,831,10 3. Except as provided under subd. 4., insert the name of the adjudicated or conclusively determined father on the original birth record if the name of the father that parent was omitted on the original record.

SB70,1271 Section 1271 . 69.15 (3) (b) 1., 2., 3. and 4. (intro.), a. and b. of the statutes are amended to read:

SB70,831,21 69.15 (3) (b) 1. Except as provided under par. (c), if the state registrar receives a statement acknowledging paternity parentage in the manner prescribed by the state registrar and signed by both of the birth natural parents of a child determined to be a marital child under s. 767.803, a certified copy of the parents' marriage record, and the fee required under s. 69.22 (5) (b) 1., the state registrar shall insert the name of the husband spouse of the person who gave birth from the marriage record as the father parent if the name of the father that parent was omitted on the original birth record. The state registrar shall include for the acknowledgment the items in s. 767.813 (5g).

SB70,832,2 2. Except as provided under par. (c), if the parent of a child determined to be a marital child under s. 767.803 dies after his or her marriage and before the statement acknowledging paternity parentage has been signed, the state registrar shall insert the name of the father parent under subd. 1. upon receipt of a court order determining that the husband spouse was the father parent of the child.

SB70,832,13 3. Except as provided under par. (c), if the state registrar receives a statement acknowledging paternity parentage in the method prescribed by the state registrar and signed by both parents, neither of whom was under the age of 18 years when the form was signed, along with the fee under s. 69.22, the state registrar shall insert the name of the father parent under subd. 1. The state registrar shall mark the record to show that the acknowledgement is on file. The acknowledgement shall be available to the department of children and families or a county child support agency under s. 59.53 (5) pursuant to the program responsibilities under s. 49.22 or to any other person with a direct and tangible interest in the record. The state registrar shall include on the acknowledgment the information in s. 767.805 and the items in s. 767.813 (5g).

SB70,832,18 4. (intro.) If a registrant has not reached the age of 18 years and if any of the following indicate, in a statement acknowledging paternity parentage under subd. 1. or 3., that the given name or surname, or both, of the registrant should be changed on the birth record, the state registrar shall enter the name indicated on the birth record without a court order:

SB70,832,20 a. The mother of the parent who gave birth to the registrant, except as provided under subd. 4. b. and c.

SB70,832,22 b. The father of natural parent who did not give birth to the registrant if the father that parent has legal custody of the registrant.

SB70,1272 Section 1272 . 69.15 (3) (b) 3m. of the statutes is created to read:

SB70,833,5 69.15 (3) (b) 3m. Except as provided in par. (c), if the state registrar receives an acknowledgement of parentage on a form prescribed by the state registrar and signed by both of the people presumed to be natural parents under s. 891.41 (1) (b), a certified copy of the parents' marriage certificate, and the fee required under s. 69.22 (5) (b) 1., the state registrar shall insert the name of the spouse from the marriage certificate as a parent if the name of that parent was omitted on the original birth certificate.

SB70,1273 Section 1273 . 69.15 (3) (d) of the statutes is amended to read:

SB70,833,9 69.15 (3) (d) The method prescribed by the state registrar for acknowledging paternity parentage shall require that the social security number of each of the registrant's parents be provided.

SB70,1274 Section 1274 . 69.15 (3m) (title) and (a) (intro.) of the statutes are amended to read:

SB70,833,15 69.15 (3m) (title) Rescission of statement acknowledging paternity parentage. (a) (intro.) A statement acknowledging paternity parentage that is filed with the state registrar under sub. (3) (b) 3. may be rescinded by either person who signed the statement as a parent of the registrant if all of the following apply:

SB70,1275 Section 1275 . 69.15 (3m) (a) 3. and (b) of the statutes are amended to read:

SB70,833,21 69.15 (3m) (a) 3. The person rescinding the statement files a rescission in the method prescribed under subd. 2. before the day on which a court or circuit court commissioner makes an order in an action affecting the family involving the man person who signed the statement and the child who is the subject of the statement or before 60 days elapse after the statement was filed, whichever occurs first.

SB70,833,25 (b) If the state registrar, within the time required under par. (a) 3., receives a rescission in the method prescribed by the state registrar, along with the proper fee under s. 69.22, the state registrar shall prepare under sub. (6) a new record omitting the father's parent's name if it was inserted under sub. (3) (b).

SB70,1276 Section 1276. 70.03 (1) of the statutes is amended to read:

SB70,834,14 70.03 (1) In chs. 70 to 76, 78, and 79, “real property," “real estate," and “land" include not only the land itself but all buildings and , fixtures, improvements thereon, and all fixtures and, leases, rights , and privileges appertaining thereto, including assets that cannot be taxed separately as real property, but are inextricably intertwined with the real property, enable the real property to achieve its highest and best use, and are transferable to future owners, 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. In this subsection, “lease” means a right in real estate that is related primarily to the property and not to the labor, skill, or business acumen of the property owner or tenant. In this subsection, “highest and best use” has the meaning given in s. 70.32 (1).

SB70,1277 Section 1277. 70.04 (1r) of the statutes is amended to read:

SB70,834,21 70.04 (1r) Toll bridges; private railroads and bridges; saw Saw logs, timber, and lumber, either upon land or afloat; steamboats, ships, and other vessels, whether at home or abroad; ferry boats, including the franchise for running the same; ice cut and stored for use, sale, or shipment; beginning May 1, 1974, and manufacturing machinery and equipment as defined in s. 70.11 (27), and entire property of companies defined in s. 76.28 (1), located entirely within one taxation district.

SB70,1278 Section 1278. 70.043 of the statutes is amended to read:

SB70,835,5 70.043 Mobile homes, recreational mobile homes, and manufactured homes. (1) A mobile home, as defined in s. 101.91 (10), a recreational mobile home, as defined in s. 66.0435 (1) (hm), or a manufactured home, as defined in s. 101.91 (2), is an improvement to real property if it is connected to utilities and is set upon a foundation upon land which is owned by the mobile home, recreational mobile home, or manufactured home owner. In this section, a mobile home, recreational mobile home, or manufactured home is “set upon a foundation" if it is off its wheels and is set upon some other support.

SB70,835,11 (2) A mobile home, as defined in s. 101.91 (10), a recreational mobile home, as defined in s. 66.0435 (1) (hm), or a manufactured home, as defined in s. 101.91 (2), is personal property if the land upon which it is located is not owned by the mobile home, recreational mobile home, or manufactured home owner or if the mobile home, recreational mobile home, or manufactured home is not set upon a foundation or connected to utilities.

SB70,1279 Section 1279. 70.05 (5) (a) 1. of the statutes is amended to read:

SB70,835,15 70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district the total values established under ss. s. 70.32 and 70.34, but excluding manufacturing property subject to assessment under s. 70.995.

SB70,1280 Section 1280. 70.10 of the statutes is amended to read:

SB70,835,25 70.10 Assessment, when made, exemption. The assessor shall assess all real and personal taxable property as of the close of January 1 of each year. Except in cities of the 1st class and 2nd class cities that have a board of assessors under s. 70.075, the assessment shall be finally completed before the first Monday in April. All real property conveyed by condemnation or in any other manner to the state, any county, city, village or town by gift, purchase, tax deed or power of eminent domain before January 2 in such year shall not be included in the assessment. Assessment of manufacturing property subject to s. 70.995 shall be made according to that section.

SB70,1281 Section 1281. 70.11 (2) of the statutes is amended to read:

SB70,836,25 70.11 (2) Municipal property and property of certain districts, exception. Property owned by any county, city, village, town, school district, technical college district, public inland lake protection and rehabilitation district, metropolitan sewerage district, municipal water district created under s. 198.22, joint local water authority created under s. 66.0823, transit authority created under s. 66.1039, regional planning commission created under s. 66.0309, long-term care district under s. 46.2895, or town sanitary district; lands belonging to cities of any other state used for public parks; land tax-deeded to any county or city before January 2; but any residence located upon property owned by the county for park purposes that is rented out by the county for a nonpark purpose shall not be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or others for his or her benefit are permitted to occupy the land or part thereof in consideration for the conveyance. The exemption under this subsection applies to the property of a regional planning commission that the commission owned prior to October 1, 2021. If a regional planning commission subsequently sells property exempt from taxation under this subsection, the exemption applies to property purchased and owned by the commission if the total size of all property owned by the commission is substantially similar in size to the total property owned by the commission prior to October 1, 2021. Any property of the regional planning commission in excess of that size restriction is subject to taxation under this chapter. Leasing the property exempt under this subsection, regardless of the lessee and the use of the leasehold income, does not render that property taxable.

SB70,1282 Section 1282. 70.11 (36) (a) of the statutes is amended to read:

SB70,837,13 70.11 (36) (a) Property consisting of or contained in a sports and entertainment home stadium, except a football stadium as defined in s. 229.821 (6); including but not limited to parking lots, garages, restaurants, parks, concession facilities, entertainment facilities, transportation facilities, and other functionally related or auxiliary facilities and structures, and any other property constituting baseball park development, as defined in s. 229.65 (1m); including those facilities and structures while they are being built; constructed by, leased to or primarily used by a professional athletic team that is a member of a league that includes teams that have home stadiums in other states, and the land on which that stadium and those structures and facilities are located. Leasing or subleasing the property; regardless of the lessee, the sublessee and the use of the leasehold income; does not render the property taxable.

SB70,1283 Section 1283. 70.11 (38v) of the statutes is created to read:

SB70,837,19 70.11 (38v) Wisconsin Housing and Economic Development Authority headquarters. Land and buildings on that land owned by the Wisconsin Housing and Economic Development Authority and used exclusively as either the corporate headquarters of the Wisconsin Housing and Economic Development Authority or the parking facilities associated with those headquarters.

SB70,1284 Section 1284. 70.11 (42) of the statutes is repealed.

SB70,1285 Section 1285. 70.11 (47) of the statutes is created to read:

SB70,838,2 70.11 (47) Cranberry research and educational station. All property, but not exceeding 50 acres of land, owned or leased by an entity that is exempt from taxation under section 501 (c) (3) of the Internal Revenue Code and that is used primarily for research and educational activities associated with commercial cranberry production.

SB70,1286 Section 1286. 70.1105 (1) of the statutes is amended to read:

SB70,838,11 70.1105 (1) Property that is exempt under s. 70.11 and that is used in part in a trade or business for which the owner of the property is subject to taxation under sections 511 to 515 of the internal revenue code, as defined in s. 71.22 (4m), shall be assessed for taxation, unless otherwise exempt under this chapter, at that portion of the fair market value of the property that is attributable to the part of the property that is used in the unrelated trade or business. This section does not apply to property that is leased by an exempt organization to another person or to property that is exempt under s. 70.11 (34).

SB70,1287 Section 1287. 70.1105 (2) of the statutes is repealed.

SB70,1288 Section 1288. 70.111 (19) (b) of the statutes is amended to read:

SB70,838,19 70.111 (19) (b) Recreational mobile homes, as defined in s. 66.0435 (1) (hm), that are personal property under s. 70.043 (2) and recreational vehicles, as defined in s. 340.01 (48r). The exemption under this paragraph also applies to steps and a platform, not exceeding 50 square feet, that lead to a doorway of a recreational mobile home or a recreational vehicle, but does not apply to any other addition, attachment, deck, or patio.

SB70,1289 Section 1289. 70.111 (28) of the statutes is created to read:

SB70,838,24 70.111 (28) Personal property. (a) Beginning with the property tax assessments applicable to the January 1, 2024, assessment year, personal property, as defined under s. 70.04, including steam and other vessels, furniture, and equipment.

SB70,838,25 (b) The exemption under par. (a) does not apply to all of the following:

SB70,839,1 1. Property qualifying as real property under s. 70.03.

SB70,839,2 2. Property assessed as real property under s. 70.17 (3).

SB70,839,3 3. Property subject to taxation under s. 76.025 (2).

SB70,839,6 (c) A taxing jurisdiction may include the most recent valuation of personal property described under par. (a) that is located in the taxing jurisdiction for purposes of complying with debt limitations applicable to the jurisdiction.

SB70,1290 Section 1290. 70.13 (1) of the statutes is amended to read:

SB70,839,14 70.13 (1) All For assessments made before January 1, 2024, all personal property shall be assessed in the assessment district where the same is located or customarily kept except as otherwise specifically provided. Personal property in transit within the state on the first day of January shall be assessed in the district in which the same is intended to be kept or located, and personal property having no fixed location shall be assessed in the district where the owner or the person in charge or possession thereof resides, except as provided in sub. (5).

SB70,1291 Section 1291. 70.13 (2) of the statutes is amended to read:

SB70,839,22 70.13 (2) Saw For assessments made before January 1, 2024, saw logs or timber in transit, which are to be sawed or manufactured in any mill in this state, shall be deemed located and shall be assessed in the district in which such mill is located. Saw logs or timber shall be deemed in transit when the same are being transported either by water or rail, but when such logs or timber are banked, decked, piled or otherwise temporarily stored for transportation in any district, they shall be deemed located, and shall be assessed in such district.

SB70,1292 Section 1292. 70.13 (3) of the statutes is amended to read:

SB70,840,11 70.13 (3) On For assessments made before January 1, 2024, on or before the tenth day of January in each year the owner of logs or timber in transit shall furnish the assessor of the district in which the mill at which the logs or timber will be sawed or manufactured is located a verified statement of the amount, character and value of all the logs and timber in transit on the first day of January preceding, and the owner of the logs or timber shall furnish to the assessor of the district in which the logs and timber were located on the first day of January preceding, a like verified statement of the amount, character and value thereof. Any assessment made in accordance with the owner's statement shall be valid and binding on the owner notwithstanding any subsequent change as to the place where the same may be sawed or manufactured. If the owner of the logs or timber shall fail or refuse to furnish the statement herein provided for, or shall intentionally make a false statement, that owner shall be subject to the penalties prescribed by s. 70.36.

SB70,1293 Section 1293. 70.13 (7) of the statutes is amended to read:

SB70,841,3 70.13 (7) Saw For assessments made before January 1, 2024, saw logs or timber removed from public lands during the year next preceding the first day of January or having been removed from such lands and in transit therefrom on the first day of January, shall be deemed located and assessed in the assessment district wherein such public lands are located and shall be assessed in no other assessment district. Saw logs or timber shall be deemed in transit when the same are being transported. On or before January 10 in each year the owner of such logs or timber shall furnish the assessor of the assessment district wherein they are assessable a verified statement of the amount, character and value of all such logs and timber. If the owner of any such logs or timber shall fail or refuse to furnish such statement or shall intentionally make a false statement, he or she is subject to the penalties prescribed by s. 70.36. This subsection shall supersede any provision of law in conflict therewith. The term “owner" as used in this subsection is deemed to mean the person owning the logs or timber at the time of severing. “Public lands" as used in this subsection shall mean lands owned by the United States of America, the state of Wisconsin or any political subdivision of this state.

SB70,1294 Section 1294. 70.15 (2) of the statutes is amended to read:

SB70,841,16 70.15 (2) The owner of any steam vessel, barge, boat, or other water craft, hailing from any port of this state, “and so employed regularly in interstate traffic," desiring to comply with the terms of this section, shall annually, on or before the first day of January, file with the clerk of such town, village, or city a verified statement, in writing, containing the name, port of hail, tonnage, and name of owner of such steam vessel, barge, boat, or other water craft, and shall thereupon pay into the said treasury of such town, village, or city a sum equal to one cent per net ton of the registered tonnage of said vessel, and the treasurer shall thereupon issue a receipt. All vessels, boats, or other water craft not regularly employed in interstate traffic and all private yachts or pleasure boats belonging to inhabitants of this state, whether at home or abroad, shall be taxed as personal property for taxes levied before January 1, 2024.

SB70,1295 Section 1295. 70.17 (1) of the statutes is amended to read:

SB70,842,2 70.17 (1) Real property shall be entered in the name of the owner, if known to the assessor, otherwise to the occupant thereof if ascertainable, and otherwise without any name. The person holding the contract or certificate of sale of any real property contracted to be sold by the state, but not conveyed, shall be deemed the owner for such purpose. The undivided real estate of any deceased person may be entered to the heirs of such person without designating them by name. The real estate of an incorporated company shall be entered in the same manner as that of an individual. Improvements on leased lands may be assessed either as real property or personal property.

SB70,1296 Section 1296. 70.17 (3) of the statutes is created to read:

SB70,842,5 70.17 (3) Beginning with the property tax assessments applicable to the January 1, 2024, assessment year, the following shall be assessed as real property:

SB70,842,7 (a) Manufactured and mobile homes under s. 70.043 (1) or (2), not otherwise exempt from taxation under this chapter.

SB70,842,9 (b) Advertising signs except those qualifying as personal property under s. 70.04 (3).

SB70,842,10 (c) Buildings, improvements, and fixtures on leased lands.

SB70,842,14 (d) Buildings, improvements, and fixtures on exempt lands, not otherwise exempt from taxation under this chapter. The assessor may create an assessor's plat under s. 70.27 for the assessment of taxable buildings, improvements, and fixtures on land not subject to taxation.

SB70,842,15 (e) Buildings, improvements, and fixtures on forest croplands.

SB70,842,16 (f) Buildings, improvements, and fixtures on managed forest lands.