2023 WISCONSIN ACT 12
An Act to repeal 49.45 (51), 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., 76.69, 79.01 (1), 79.01 (2d), 79.02 (3) (e) and 79.036 (2); to renumber 66.0608 (title); to renumber and amend 23.0917 (5t), 62.13 (2m) (title), 62.13 (2m) (a), 62.13 (2m) (b), 66.0608 (2), 66.0608 (3), 66.0608 (4), 77.51 (12t), 77.70 and 79.02 (3) (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., 40.02 (48) (b) 5., 40.21 (7) (b), 59.52 (25), 59.605 (3) (c), 59.875 (2) (a), 60.34 (1) (a), 60.85 (1) (h) 1. c., 60.85 (1) (o), 61.26 (2), 61.26 (3), 62.09 (9) (a), 62.09 (9) (e), 62.13 (1), 62.13 (2) (b), 62.50 (1h), 62.50 (1m), 62.50 (3) (a), 62.50 (3) (am), 62.623 (1), 66.0435 (3) (c) 1. (intro.), 66.0435 (3) (g), 66.0435 (9), 66.0602 (1) (am), 66.0602 (1) (d), 66.0602 (3) (a), 66.0602 (3) (b), 66.0602 (3) (dm), 66.0602 (3) (ds), 66.0607 (1), 66.1105 (2) (f) 1. c., 66.1105 (2) (f) 2. e., 66.1105 (2) (i) 2., 66.1105 (6m) (c) 8., 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), 79.035 (title), 79.035 (4) (c) 2., 79.035 (4) (d) 2., 79.035 (4) (e) 2., 79.035 (4) (f) 2., 79.035 (4) (g), 79.035 (4) (h), 79.035 (4) (i), 79.035 (5), 79.035 (6), 79.035 (8), 79.05 (2) (c), 79.05 (3) (d), 119.04 (1), 174.065 (3), 256.15 (4m) (d), 256.15 (8) (b) 3., 815.18 (3) (intro.) and 978.05 (6) (a); to repeal and recreate 62.50 (3) (title), 79.035 (5) and 79.036 (1) (intro.); to create 13.94 (1) (w), 13.94 (1) (x), 13.94 (1) (y), 13.94 (1s) (c) 1m., 13.94 (1s) (c) 1s., 23.0917 (5t) (b), 25.17 (1) (jf), 25.491, 59.875 (2) (c), 59.875 (4), 59.90, 60.85 (5) (j), 62.50 (1j), 62.623 (3), 62.625, 62.90, 66.0144, 66.0145, 66.0441, 66.0602 (1) (cm), 66.0602 (1) (e), 66.0602 (3) (dq), 66.0602 (3) (dv), 66.0608 (title), 66.0608 (1) (fm), 66.0608 (2m), 66.1105 (4m) (b) 2m., 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, 79.037, 79.038, 79.039, 79.05 (4), 79.0965, 101.02 (7y), 111.70 (4) (mc) 7., 111.70 (4) (mc) 8., 115.385 (1) (e), 115.385 (1g) (g), 118.124, 252.03 (2j), 256.15 (1) (ij), 256.15 (4) (a) 4., 256.15 (8) (bm), 256.15 (8) (fm), 256.15 (10m), 256.35 (3s) (bm) 5. 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), Laws of 1937, chapter 396, section 15 (1) (a) to (e) and Laws of 1937, chapter 396, section 16A; relating to: county and municipal aid; imposing a city and county sales tax to pay the unfunded liability of city and county retirement systems; requiring certain newly hired city and county employees to be enrolled in the Wisconsin Retirement System; fire and police commissions of first class cities; eliminating the personal property tax; reporting certain crimes and other incidents on school property or school transportation; advisory referenda; local health officers; local public protection services; local levy limits; local regulation of certain quarry operations; emergency services; local approval of projects and activities under the Warren Knowles-Gaylord Nelson Stewardship 2000 Program; and granting rule-making authority.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
12,2
Section 2
. 13.94 (1) (w) of the statutes is created to read:
13.94 (1) (w) Once every 5 years, conduct a financial audit of expenditures of revenues generated by the sales and use taxes imposed under ss. 77.70 (2) and 77.701.
12,3
Section 3
. 13.94 (1) (x) of the statutes is created to read:
13.94 (1) (x) Annually, conduct a financial audit of the retirement systems of Milwaukee County and the city of Milwaukee, to include financial statements and an evaluation of accounting controls and accounting records maintained by the systems for individual participants and departments. Within 30 days after completion of such audit, the bureau shall file with the legislature under s. 13.172 (2), the governor, the legislative reference bureau, the department of administration, and the respective systems a detailed report thereof, including specific instances, if any, of illegal or improper transactions.
12,4
Section 4
. 13.94 (1) (y) of the statutes is created to read:
13.94 (1) (y) At least once every 5 years, contract for an actuarial audit of the retirement systems of Milwaukee County and the city of Milwaukee.
12,5
Section 5
. 13.94 (1s) (c) 1m. of the statutes is created to read:
13.94 (1s) (c) 1m. The retirement systems of Milwaukee County and the city of Milwaukee for the cost of the audits required to be performed of those systems under sub. (1) (x) and (y).
12,6
Section 6
. 13.94 (1s) (c) 1s. of the statutes is created to read:
13.94 (1s) (c) 1s. Milwaukee County and the city of Milwaukee for the cost of the audits required to be performed under sub. (1) (w).
12,7g
Section 7g. 23.0917 (5t) of the statutes is renumbered 23.0917 (5t) (intro.) and amended to read:
23.0917 (5t) Local governmental resolutions. (intro.) Each city, village, town, or county may adopt a nonbinding resolution that supports or opposes the proposed acquisition of land to be funded by moneys obligated from the appropriation under s. 20.866 (2) (ta) if all or a portion of the land is located in the city, village, town, or county. The department shall provide written notification of the proposed acquisition to each city, village, town, or county in which the land is located. A city, village, town, or county that adopts a resolution under this subsection shall provide the department with a copy of the resolution. If All of the following apply to a resolution under this subsection:
(a) For the proposed acquisition of land located south of USH 8, if the department receives the copy within 30 days after the date that the city, village, town, or county received the notification of the proposed acquisition, the department shall take the resolution into consideration before approving or denying the obligation of moneys for the acquisition from the appropriation under s. 20.866 (2) (ta).
12,7s
Section 7s. 23.0917 (5t) (b) of the statutes is created to read:
23.0917 (5t) (b) For the proposed acquisition of land located north of USH 8, the department may not approve the obligation of moneys for the acquisition from the appropriation under s. 20.866 (2) (ta) and may not notify the joint committee on finance of the proposal, if required under sub. (6m), unless every city, village, town, or county in which the land is located adopts a resolution under this subsection approving the acquisition by a simple majority vote of the governing body.
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Section 9
. 25.17 (1) (jf) of the statutes is created to read:
25.17 (1) (jf) Local government fund (s. 25.491);
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Section 10
. 25.491 of the statutes is created to read:
25.491 Local government fund. (1) There is established a separate nonlapsible trust fund designated as the local government fund.
(2) There is established in the local government fund a separate account that is designated the “county and municipal aid account” to make the payments under s. 79.036.
(3) There is established in the local government fund a separate account that is designated the “expenditure restraint program account” to make the payments under s. 79.05.
(4) There is established in the local government fund a separate account that is designated “state aid, local government fund; tax exempt property” to make the payments under s. 79.095.
(5) There is established in the local government fund a separate account that is designated “state aid, local government fund; personal property tax exemption” to make the payments under s. 79.096.
(6) There is established in the local government fund a separate account that is designated “state aid, local government fund; repeal of personal property taxes” to make the payments under s. 79.0965.
(7) There is established in the local government fund a separate account that is designated “state aid; video service provider fee” to make the payments under s. 79.097.
(8) There is established in the local government fund a separate account that is designated “municipal services” to make payments as determined under s. 70.119 (7).
(9) There is established in the local government fund a separate account that is designated the “supplemental county and municipal aid account” to make the payments under s. 79.037.
(10) There is established in the local government fund a separate account that is designated the “innovation account” to make the grant payments under s. 79.038 (1).
(11) There is established in the local government fund a separate account that is designated the “innovation planning grants account” to make the grant payments under s. 79.038 (2).
(12) There is established in the local government fund a separate account that is designated the “community youth and family aids account” for the improvement and provision of community-based juvenile delinquency-related services under s. 48.526 and juvenile correctional services under s. 301.26 and for reimbursement to counties having a population of less than 750,000 for the cost of court attached intake services as provided in s. 938.06 (4).
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Section 11
. 26.03 (1m) (b) (intro.) of the statutes is amended to read:
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:
12,12
Section 12
. 33.01 (9) (a) of the statutes is amended to read:
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.
12,13
Section 13
. 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
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.
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.
12,14
Section 14
. 33.01 (9) (ar) 1. of the statutes is amended to read:
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.
12,15
Section 15
. 33.01 (9) (b) 1. of the statutes is amended to read:
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
12,15f
Section 15f. 40.02 (48) (b) 5. of the statutes, as created by 2023 Wisconsin Act 4, is amended to read:
40.02 (48) (b) 5. A “county jailer" is an employee of a county whose principal duties involve supervising, controlling, or maintaining a jail or house of correction or the persons confined in a jail, as assigned by the sheriff under s. 59.27 (1), or the persons confined in a house of correction, as assigned by a county board of supervisors under s. 303.17, regardless of whether the employee has been sworn regarding his or her duties or whether the employee serves on a full-time basis, provided the department receives notification of the participant's name as provided in s. 40.06 (1) (d) and (dm). Notwithstanding par. (a), an employer may classify an employee who is a county jailer as a protective occupation participant under par. (am) 23. without making a determination that the principal duties of the employee involve active law enforcement or active fire suppression or prevention. A determination under this subdivision may not be appealed under s. 40.06 (1) (e) or (em). A county jailer is not a protective occupation participant if he or she so elects with the employer under s. 59.52 (8m) or 2023 Wisconsin Act 4.
12,15m
Section 15m. 40.21 (7) (b) of the statutes is amended to read:
40.21 (7) (b) Any municipal employer, other than a 1st class city or county with a population of at least 750,000, that elects to be included within the provisions of the Wisconsin Retirement System under sub. (1) on or after March 2, 2016, may choose not to include any of its public utility employees.
12,16
Section 16
. 49.45 (51) of the statutes is repealed.
12,17
Section 17
. 59.52 (25) of the statutes is amended to read:
59.52 (25) Advisory and contingent referenda. The board may conduct a countywide referendum for advisory purposes or for the purpose of ratifying or validating a resolution adopted or ordinance enacted by the board contingent upon approval in the referendum. The board may not conduct a referendum for advisory purposes, except as provided under s. 66.0305 (6) or for an advisory referendum regarding capital expenditures proposed to be funded by the county property tax levy.
12,18m
Section 18m. 59.605 (3) (c) of the statutes is amended to read:
59.605 (3) (c) 1. If a county transfers to another governmental unit responsibility for providing any service that the county provided in the preceding year, the levy rate limit otherwise applicable under this section to the county in the current year is decreased to reflect the cost that the county would have incurred to provide that service, as determined by the department of revenue. The levy rate limit adjustment under this subdivision applies only if the county and transferee governmental unit file a notice of service transfer with the department of revenue.
2. If a county increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in any year, the levy rate limit otherwise applicable under this section to the county in the current year is increased to reflect the cost of that service, as determined by the department of revenue. The levy rate limit adjustment under this subdivision applies only if the county and transferor governmental unit file a notice of service transfer with the department of revenue.
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Section 19
. 59.875 (2) (a) of the statutes is amended to read:
59.875 (2) (a) Beginning on July 1, 2011, in any employee retirement system of a county, except as otherwise provided in a collective bargaining agreement entered into under subch. IV of ch. 111 and except as provided in par. pars. (b), and (c), employees shall pay half of all actuarially required normal cost contributions for funding benefits under the retirement system. The employer may not pay on behalf of an employee any of the employee's share of the actuarially required contributions.
12,20
Section 20
. 59.875 (2) (c) of the statutes is created to read:
