(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).
12,11
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.
12,19
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:
59.875 (2) (c) In any employee retirement system of a county that has elected to become a participating employer under the Wisconsin Retirement System under s. 40.21 (1), except as provided in par. (b), irrespective of the funding status of the retirement system, the employer shall pay the remaining balance of actuarially determined normal cost contributions each year that is not covered by the employee contributions.
12,21
Section 21
. 59.875 (4) of the statutes is created to read:
59.875 (4) Amortization period for employer contributions. Notwithstanding any provision of law or actuarial rule, beginning on January 1, 2024, in any retirement system established under chapter 201, laws of 1937, the required annual employer contribution shall be calculated using not more than a 30-year amortization period and an annual investment return assumption that is the same as or less than the annual investment return assumption used by the Wisconsin Retirement System for participating employees, as defined in s. 40.02 (46). Future unfunded actuarial accrued liability due to factors such as market returns and standard actuarial practices may be amortized on the basis of standard actuarial practices. The amortization period and investment return assumptions in this subsection shall supersede any amortization period and investment return assumption adopted by the retirement system's actuary or retirement board. No trustee or administrator of a retirement system of any retirement system established under chapter 201, laws of 1937, shall be subject to liability for complying with this subsection.
12,22
Section 22
. 59.90 of the statutes is created to read:
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:
(1) With regard to the budget of the county, all of the following apply:
(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.
(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.
(2) The board may enact an ordinance or adopt a resolution that includes new program spending only upon a two-thirds vote of all of the members of the board. This subsection does not apply to a program that is intended to reduce expenditures or consolidate or reorganize existing services into a different administrative structure without increasing expenditures. If the county imposes a tax under s. 77.70 (2) (a) and subsequently repeals the tax, this subsection does not apply after the repeal.
(3) The board may enact an ordinance or adopt a resolution that increases the total number of positions in the county only upon a two-thirds vote of all of the members of the board. If the county imposes a tax under s. 77.70 (2) (a) and subsequently repeals the tax, this subsection does not apply after the repeal.
(4) 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.
(5) 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).
(6) (a) In this subsection, “qualified amount” means the required amount of the retirement system's unfunded actuarial accrued liability contribution in 2022.
(b) In any year in which the county imposes a tax under s. 77.70 (2) (a), other than the first year in which the tax is imposed, the county shall spend a total of not less than the qualified amount on the following:
1. The Milwaukee County circuit court.
2. The Milwaukee County secure residential care center for children and youth.
3. Maintaining or increasing the compensation of Milwaukee County correctional workers.
4. The Milwaukee County medical examiner.
12,23
Section 23
. 60.34 (1) (a) of the statutes is amended to read:
60.34 (1) (a) Except as provided in s. 66.0608
(3m), receive and take charge of all money belonging to the town, or which is required by law to be paid into the town treasury, and disburse the money under s. 66.0607.
12,24
Section 24
. 60.85 (1) (f) of the statutes is repealed.
12,25
Section 25
. 60.85 (1) (h) 1. c. of the statutes is amended to read:
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.
12,26
Section 26
. 60.85 (1) (o) of the statutes is amended to read:
60.85 (1) (o) “Taxable property" means all real and personal taxable property located in a tax incremental district.
12,27
Section 27
. 60.85 (5) (j) of the statutes is created to read:
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.
12,28
Section 28
. 61.26 (2) of the statutes is amended to read:
61.26 (2) Except as provided in s. 66.0608 (3m), receive all moneys belonging or accruing to the village or directed by law to be paid to the treasurer.
12,29
Section 29
. 61.26 (3) of the statutes is amended to read:
61.26 (3) Except as provided in s. 66.0608 (3m), deposit upon receipt the funds of the village in the name of the village in the public depository designated by the board. Failure to comply with this subsection shall be prima facie grounds for removal from office. When the money is deposited, the treasurer and bonders are not liable for the losses defined by s. 34.01 (2), and the interest shall be paid into the village treasury.
12,30
Section 30
. 62.09 (9) (a) of the statutes is amended to read:
62.09 (9) (a) Except as provided in s. 66.0608
(3m), the treasurer shall collect all city, school, county, and state taxes, receive all moneys belonging to the city or which by law are directed to be paid to the treasurer, and pay over the money in the treasurer's hands according to law.
12,31
Section 31
. 62.09 (9) (e) of the statutes is amended to read:
62.09 (9) (e) Except as provided in s. 66.0608
(3m), the treasurer shall deposit immediately upon receipt thereof the funds of the city in the name of the city in the public depository designated by the council. Such deposit may be in either a demand deposit or in a time deposit, maturing in not more than one year. Failure to comply with the provisions hereof shall be prima facie grounds for removal from office. When the money is so deposited, the treasurer and the treasurer's bonders shall not be liable for such losses as are defined by s. 34.01 (2). The interest arising therefrom shall be paid into the city treasury.
12,32
Section 32
. 62.13 (1) of the statutes is amended to read:
62.13 (1) Commissioners. Except as provided in subs. (2), (2g), (2m), (2s), and (8) (b) each city shall have a board of police and fire commissioners consisting of 5 citizens, 3 of whom shall constitute a quorum. The mayor shall annually, between the last Monday of April and the first Monday of May, appoint in writing to be filed with the secretary of the board, one member for a term of 5 years. No appointment shall be made which will result in more than 3 members of the board belonging to the same political party. The board shall keep a record of its proceedings.
12,33
Section 33
. 62.13 (2) (b) of the statutes is amended to read:
62.13 (2) (b) A city that creates a joint police or fire department with a village under sub. (1m) and s. 61.65 is not required to create a separate board of police and fire commissioners under this section. The city shall create a joint board of commissioners to govern the joint department, as required in s. 61.65. If the city also creates one separate protective services department in addition to the joint protective services department, the city shall create a separate board of commissioners to govern that department. A city's joint board of commissioners is subject to s. 61.65 (3g) (d). A city's separate board of commissioners is subject to this section.
12,34
Section 34
. 62.13 (2m) (title) of the statutes is renumbered 62.13 (1m) (title) and amended to read:
62.13 (1m) (title) Joint departments
, contract services.
12,35
Section 35
. 62.13 (2m) (a) of the statutes is renumbered 62.13 (1m) and amended to read:
62.13 (1m) A city may create a joint police department or a joint fire department, or both, with another city, village, or town.
12,36
Section 36
. 62.13 (2m) (b) of the statutes is renumbered 62.13 (2) (c) and amended to read:
62.13 (2) (c) A city that creates a joint police department or a joint fire department, or both, with another city under par. (a) sub. (1m) is not required to create a separate board of police and fire commissioners under this section. The cities shall create a joint board of commissioners to govern the joint department. If only one joint department is created, each city shall retain its existing board of police and fire commissioners to govern the separate department. The cities may jointly determine the number of commissioners to be appointed to the joint board by each city and the length of the commissioners' terms. A majority of the commissioners is a quorum. A joint board of commissioners that is created under this paragraph to govern a joint police department is subject to the provisions of subs. (3) to (7n), a joint board of commissioners that is created under this paragraph to govern a joint fire department is subject to the provisions of subs. (8) to (12) and a joint board of commissioners that is created under this paragraph to govern a joint police and fire department is subject to the provisions of subs. (2) to (12).
12,37
Section 37
. 62.50 (1h) of the statutes is amended to read:
62.50 (1h) Organization. In all 1st class cities, however incorporated, there shall be a board of fire and police commissioners, consisting of either 7 or 9 citizens, not more than 3, if the board has 7 members, or 4, if the board has 9 members, of whom shall at any time belong to the same political party. At least one member of the board shall be selected from a list submitted under sub. (1j) by the employee association that represents nonsupervisory law enforcement officers and at least one member shall be selected from a list submitted under sub. (1j) by the employee association that represents fire fighters. For an appointment that is required to be selected from a list under this subsection, the mayor shall make the appointment within 45 days after receiving a list under sub. (1j). The staff and members of the board shall receive the salary or other compensation for their services fixed by the common council. The salary shall be fixed at the same time and in the same manner as the salary of other city officials and employees. Except as otherwise provided in this subsection, a majority of the members-elect, as that term is used in s. 59.001 (2m), of the board shall constitute a quorum necessary for the transaction of business. A 3-member panel of the board may conduct, and decide by majority vote, a trial described under sub. (12) or may hear and decide, by majority vote, charges filed by an aggrieved person under sub. (19). It shall be the duty of the mayor of the city, on or before the 2nd Monday in July, to appoint 7, or 9, members of the board, designating the term of office of each, one to hold one year, 2 to hold 2 years, 2 to hold 3 years, one to hold 4 years if the board has 7 members, and 2 to hold 4 years if the board has 9 members, and one to hold 5 years if the board has 7 members, and 2 to hold 5 years if the board has 9 members, and until their respective successors shall be appointed and qualified. Thereafter the terms of office shall be 5 years from the 2nd Monday in July, and until a successor is appointed and qualified. The mayor may reduce the size of the board from 9 to 7 members by failing to appoint 2 successors for individuals whose terms expire at the same time. Every person appointed a member of the board shall be subject to confirmation by the common council and every appointed member shall, before entering upon the duties of the office take and subscribe the oath of office prescribed by article IV, section 28, of the constitution, and file the same duly certified by the officer administering it, with the clerk of the city. A member of the board may not continue in office after the expiration of his or her term unless the member is reappointed to the board and confirmed by the common council. Not later than the first day of the 7th month beginning after a member appointed by the mayor is confirmed by the common council, the member shall enroll in a training class that is related to the mission of the board and, not later than the first day of the 13th month beginning after a member appointed by the mayor is confirmed by the common council, the member shall complete the class. The training class shall be conducted by the city. Appointments made prior to the time this subchapter first applies to a 1st class city shall not be subject to confirmation by the common council.
12,37m
Section 37m. 62.50 (1j) of the statutes is created to read:
62.50 (1j) Selection of certain board members. Lists of individuals submitted under sub. (1h) by the employee association that represents nonsupervisory law enforcement officers and the employee association that represents fire fighters for selection shall each contain 3 names. Individuals included in a list under this subsection by an employee association that represents nonsupervisory law enforcement officers or fire fighters shall have professional law enforcement experience or professional fire fighting experience, respectively, and shall be at least 5 years removed from service as a professional law enforcement officer or fire fighter, respectively. Individuals included in a list under this subsection shall be residents of the 1st class city and may not be currently employed by the 1st class city. A list under this subsection shall be provided not more than 3 months after the occurrence of a vacancy in a position to be filled by selection from a list under this subsection.
12,38
Section 38
. 62.50 (1m) of the statutes is amended to read:
62.50 (1m) Policy review. The board shall conduct at least once each year a policy review of all aspects of the operations of the police and fire departments of the city. The board may prescribe general policies and standards for the departments and may advise the common council regarding any recommended policy changes. The board may inspect any property of the departments, including but not limited to books and records, required for a review under this section.
12,39
Section 39
. 62.50 (3) (title) of the statutes is repealed and recreated to read:
62.50 (3) (title) Regulation of the departments.
12,40
Section 40
. 62.50 (3) (a) of the statutes is amended to read:
