AB75-ASA1, s. 1497 3Section 1497. 67.01 (9) (intro.) of the statutes is amended to read:
AB75-ASA1,738,64 67.01 (9) (intro.) This chapter is not applicable to appropriation bonds issued
5by a county under s. 59.85 or by a 1st class city under s. 62.62 and, except ss. 67.08
6(1), 67.09 and 67.10, is not applicable:
AB75-ASA1, s. 1498 7Section 1498. 67.05 (5) (b) of the statutes is amended to read:
AB75-ASA1,739,168 67.05 (5) (b) No city or village may issue bonds for any purposes other than for
9water systems, lighting works, gas works, bridges, street lighting, street
10improvements, street improvement funding, hospitals, airports, harbor
11improvements, river improvements, breakwaters and protection piers, sewerage,
12garbage disposal, rubbish or refuse disposal, any combination of sewage, garbage or
13refuse or rubbish disposal, parks and public grounds, swimming pools and band
14shells, veterans housing projects, paying the municipality's portion of the cost of
15abolishing grade crossings, for the construction of police facilities and combined fire
16and police safety buildings, for the purchase of sites for engine houses, for fire
17engines and other equipment of the fire department, for construction of engine
18houses, and for pumps, water mains, reservoirs and all other reasonable facilities for
19fire protection apparatus or equipment for fire protection, for parking lots or other
20parking facilities, for school purposes, for libraries, for buildings for the housing of
21machinery and equipment, for acquiring and developing sites for industry and
22commerce as will expand the municipal tax base, for financing the cost of
23low-interest mortgage loans under s. 62.237, for providing financial assistance to
24blight elimination, slum clearance, community development, redevelopment and
25urban renewal programs and projects under ss. 66.1105, 66.1301 to 66.1329 and

166.1331 to 66.1337, to issue appropriation bonds under s. 62.62 to pay unfunded prior
2service liability with respect to an employee retirement system,
or for University of
3Wisconsin System college campuses, as defined in s. 36.05 (6m), until the proposition
4for their issue for the special purpose has been submitted to the electors of the city
5or village and adopted by a majority vote. Except as provided under sub. (15), if the
6common council of a city or the village board of a village declares its purpose to raise
7money by issuing bonds for any purpose other than those specified in this subsection,
8it shall direct by resolution, which shall be recorded at length in the record of its
9proceedings, the clerk to call a special election for the purpose of submitting the
10question of bonding to the city or village electors. If a number of electors of a city or
11village equal to at least 15% of the votes cast for governor at the last general election
12in their city or village sign and file a petition conforming to the requirements of s. 8.40
13with the city or village clerk requesting submission of the resolution, the city or
14village may not issue bonds for financing the cost of low-interest mortgage loans
15under s. 62.237 without calling a special election to submit the question of bonding
16to the city or village electors for their approval.
AB75-ASA1, s. 1499 17Section 1499. 67.05 (6m) (a) of the statutes is amended to read:
AB75-ASA1,740,1118 67.05 (6m) (a) An initial resolution adopted by a technical college district board
19for an issue of bonds in an amount of money not exceeding $1,000,000 $1,500,000 for
20building remodeling or improvement need not be submitted to the electors of the
21district for approval unless within 30 days after the initial resolution is adopted there
22is filed with the technical college district secretary a petition conforming to the
23requirements of s. 8.40 requesting a referendum thereon. Such a petition shall be
24signed by electors from each county lying wholly or partially within the district. The
25number of electors from each county shall equal at least 1.5% of the population of the

1county as determined under s. 16.96 (2) (c). If a county lies in more than one district,
2the technical college system board shall apportion the county's population as
3determined under s. 16.96 (2) (c) to the districts involved and the petition shall be
4signed by electors equal to the appropriate percentage of the apportioned population.
5Any initial resolution adopted under sub. (1) in an amount of money not exceeding
6$1,000,000 $1,500,000 at the discretion of the district board, may be submitted to the
7electors without waiting for the filing of a petition. All initial resolutions adopted
8under sub. (1) in an amount of money in excess of $1,000,000 $1,500,000 or more for
9building remodeling or improvement shall be submitted to the electors of the district
10for approval. If a referendum is duly petitioned or required under this subsection,
11bonds may not be issued until the electors of the district have approved the issue.
AB75-ASA1, s. 1500 12Section 1500. 67.12 (12) (a) of the statutes is amended to read:
AB75-ASA1,740,2313 67.12 (12) (a) Any municipality may issue promissory notes as evidence of
14indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not
15limited to paying any general and current municipal expense, and refunding any
16municipal obligations, including interest on them. Each note, plus interest if any,
17shall be repaid within 10 years after the original date of the note, except that notes
18issued under this section for purposes of ss. 119.498, 145.245 (12m), 281.58, 281.59,
19281.60, 281.61, and 292.72 issued to raise funds to pay a portion of the capital costs
20of a metropolitan sewerage district, or issued by a 1st class city or a county having
21a population of 500,000 or more, to pay unfunded prior service liability with respect
22to an employee retirement system, shall be repaid within 20 years after the original
23date of the note.
AB75-ASA1, s. 1501 24Section 1501. 67.12 (12) (e) 5. of the statutes is amended to read:
AB75-ASA1,742,7
167.12 (12) (e) 5. Within 10 days of the adoption by a technical college district
2board of a resolution under subd. 1. to issue a promissory note for a purpose under
3s. 38.16 (2), the secretary of the district board shall publish a notice of such adoption
4as a class 1 notice, under ch. 985. The notice need not set forth the full contents of
5the resolution, but shall state the amount proposed to be borrowed, the method of
6borrowing, the purpose thereof, that the resolution was adopted under this
7subsection and the place where and the hours during which the resolution is
8available for public inspection. If the amount proposed to be borrowed is for building
9remodeling or improvement and does not exceed $1,000,000 $1,500,000 or is for
10movable equipment, the district board need not submit the resolution to the electors
11for approval unless, within 30 days after the publication or posting, a petition
12conforming to the requirements of s. 8.40 is filed with the secretary of the district
13board requesting a referendum at a special election to be called for that purpose.
14Such petition shall be signed by electors from each county lying wholly or partially
15within the district. The number of electors from each county shall equal at least 1.5%
16of the population of the county as determined under s. 16.96 (2) (c). If a county lies
17in more than one district, the technical college system board shall apportion the
18county's population as determined under s. 16.96 (2) (c) to the districts involved and
19the petition shall be signed by electors equal to the appropriate percentage of the
20apportioned population. In lieu of a special election, the district board may specify
21that the referendum shall be held at the next succeeding spring primary or election
22or September primary or general election. Any resolution to borrow amounts of
23money in excess of $1,000,000 $1,500,000 for building remodeling or improvement
24shall be submitted to the electors of the district for approval. If a referendum is held
25or required under this subdivision, no promissory note may be issued until the

1issuance is approved by a majority of the district electors voting at such referendum.
2The referendum shall be noticed, called and conducted under s. 67.05 (6a) insofar as
3applicable, except that the notice of special election and ballot need not embody a
4copy of the resolution and the question which shall appear on the ballot shall be
5"Shall .... (name of district) be authorized to borrow the sum of $.... for (state purpose)
6by issuing its general obligation promissory note (or notes) under section 67.12 (12)
7of the Wisconsin Statutes?".
AB75-ASA1, s. 1501g 8Section 1501g. 69.01 (1r) of the statutes is created to read:
AB75-ASA1,742,109 69.01 (1r) "Certificate of termination of domestic partnership" means a
10certificate issued by a county clerk under s. 770.12 (3).
AB75-ASA1, s. 1501h 11Section 1501h. 69.01 (6r) of the statutes is created to read:
AB75-ASA1,742,1312 69.01 (6r) "Declaration of domestic partnership" means a declaration issued
13by a county clerk under 770.07 (2).
AB75-ASA1, s. 1501i 14Section 1501i. 69.01 (19) of the statutes is amended to read:
AB75-ASA1,742,1615 69.01 (19) "Registrant" means the subject of a certificate or declaration which
16a local registrar has accepted for filing in the system of vital statistics.
AB75-ASA1, s. 1501j 17Section 1501j. 69.01 (26) (a) of the statutes is amended to read:
AB75-ASA1,742,2018 69.01 (26) (a) Certificates of birth, death, and divorce or annulment, and
19termination of domestic partnership, marriage documents , and declarations of
20domestic partnership
.
AB75-ASA1, s. 1501k 21Section 1501k. 69.01 (27) of the statutes is amended to read:
AB75-ASA1,742,2522 69.01 (27) "Vital statistics" means the data derived from certificates of birth,
23death, divorce or annulment, and termination of domestic partnership, marriage
24documents, declarations of domestic partnership, fetal death reports or related
25reports.
AB75-ASA1, s. 1501L
1Section 1501L. 69.03 (5) of the statutes is amended to read:
AB75-ASA1,743,142 69.03 (5) Under this subchapter, accept for registration, assign a date of
3acceptance, and index and preserve original certificates of birth and death, original
4marriage documents and, original divorce reports, original declarations of domestic
5partnership, and original certificates of termination of domestic partnership
.
6Indexes prepared for public use under s. 69.20 (3) (e) shall consist of the registrant's
7full name, date of the event, county of occurrence, county of residence, and, at the
8discretion of the state registrar, state file number. Notwithstanding s. 69.24 (1) (e),
9the state registrar may transfer the paper original of a vital record to optical disc or
10electronic format in accordance with s. 16.61 (5) or to microfilm reproduction in
11accordance with s. 16.61 (6) and destroy the paper original of any vital record that
12is so converted. For the purposes of this subchapter, the electronic format version
13or microfilm reproduction version of the paper original of a vital record that has been
14transferred under this subsection shall serve as the original vital record.
AB75-ASA1, s. 1501m 15Section 1501m. 69.03 (8) of the statutes is amended to read:
AB75-ASA1,743,2116 69.03 (8) Prescribe, furnish and distribute forms required under this
17subchapter and ch. chs. 765 and 770 and prescribe any other means for transmission
18of data necessary to accomplish complete and accurate reporting and registration.
19When reasonable and possible the state registrar shall base the prescribed forms on
20the standard forms recommended by the federal agency responsible for
21administering the national system of vital statistics.
AB75-ASA1, s. 1501n 22Section 1501n. 69.20 (2) (a) (intro.) of the statutes is amended to read:
AB75-ASA1,744,423 69.20 (2) (a) (intro.) Except as provided under sub. (3), information in the part
24of a certificate of birth or, divorce or annulment, or termination of domestic
25partnership,
a marriage document, or a declaration of domestic partnership that is

1designated on the form as being collected for statistical or medical and statistical use
2only and information in the part of a death certificate that is designated on the form
3as being collected as statistical-use-only information under s. 69.18 (1m) (c) may not
4be disclosed to any person except the following:
AB75-ASA1, s. 1502 5Section 1502. 69.22 (1) (a) of the statutes, as affected by 2007 Wisconsin Act
620
, Section 1918h, is amended to read:
AB75-ASA1,744,97 69.22 (1) (a) Except as provided under par. (c), $7 $20 for issuing one certified
8copy of a vital record and $3 for any additional certified copy of the same vital record
9issued at the same time.
AB75-ASA1, s. 1503 10Section 1503. 69.22 (1) (b) of the statutes, as affected by 2007 Wisconsin Act
1120
, Section 1918j, is amended to read:
AB75-ASA1,744,1512 69.22 (1) (b) Except as provided under par. (c), $20 for issuing an uncertified
13copy of a vital record issued under s. 69.21 (2) (a) or (b), or $7 for verifying information
14about the event submitted by a requester without issuance of a copy, $7, and $3 for
15any additional copy of the same vital record issued at the same time.
AB75-ASA1, s. 1505c 16Section 1505c. 69.22 (1) (c) of the statutes, as affected by 2007 Wisconsin Act
1720
, Section 1918L, is amended to read:
AB75-ASA1,744,2218 69.22 (1) (c) Twelve Twenty dollars for issuing an uncertified copy of a birth
19certificate or a certified copy of a birth certificate, $7 of which shall be forwarded to
20the secretary of administration as provided in sub. (1m) and credited to the
21appropriations under s. 20.433 (1) (g) and (h);
and $3 for issuing any additional
22certified or uncertified copy of the same birth certificate issued at the same time.
AB75-ASA1, s. 1506 23Section 1506. 69.22 (1) (d) of the statutes, as affected by 2007 Wisconsin Act
2420
, Section 1918n, is amended to read:
AB75-ASA1,745,2
169.22 (1) (d) In addition to other fees under this subchapter, $10 $20 for
2expedited service in issuing a vital record.
AB75-ASA1, s. 1507 3Section 1507. 69.22 (1m) of the statutes, as affected by 2007 Wisconsin Act 20,
4is amended to read:
AB75-ASA1,745,105 69.22 (1m) The state registrar and any local registrar acting under this
6subchapter shall, for each copy of a birth certificate for which a fee under sub. (1) (c)
7is charged that is issued during a calendar quarter, forward to the secretary of
8administration for deposit in the appropriations appropriation accounts under s.
920.433 (1) (g) and (h) the amounts specified in sub. (1) (c) $7 by the 15th day of the
10first month following the end of the calendar quarter.
AB75-ASA1, s. 1509 11Section 1509. 69.22 (1q) of the statutes is created to read:
AB75-ASA1,745,1412 69.22 (1q) The state registrar and any local registrar acting under this
13subchapter shall forward to the secretary of administration for deposit in the
14appropriation account under s. 20.435 (1) (gm) all of the following:
AB75-ASA1,745,1615 (a) For any certified copy of a vital record for which a fee of $20 under sub. (1)
16(a) is charged, $13.
AB75-ASA1,745,1817 (b) For any uncertified copy of a vital record for which a fee of $20 under sub.
18(1) (b) is charged, $13.
AB75-ASA1,745,2019 (c) For any copy of a birth certificate for which a fee of $20 under sub. (1) (c) is
20charged, $8.
AB75-ASA1,745,2121 (d) For expedited service in issuing a vital record, $10.
AB75-ASA1, s. 1510 22Section 1510. 69.22 (5) (b) 2. of the statutes is amended to read:
AB75-ASA1,746,223 69.22 (5) (b) 2. The filing of a birth certificate under s. 69.14 (2) (b) 5. The fee
24under this subdivision includes the search for the birth certificate and the first copy

1of the certificate except that the state registrar shall add to the $20 fee, the $5 fee
2required under sub. (1) (c)
.
AB75-ASA1, s. 1510g 3Section 1510g. 69.24 (1) (f) of the statutes is amended to read:
AB75-ASA1,746,94 69.24 (1) (f) Willfully and knowingly obtains, possesses, uses, sells, furnishes
5or attempts to obtain, possess, use, sell or furnish to any person for any purpose of
6deception, any vital record or certified copy of a vital record which is counterfeited,
7altered or amended or false in part or in whole or which is related to the birth, death,
8marriage or, divorce, domestic partnership, or termination of a domestic partnership
9of another person, whether living or dead.
AB75-ASA1, s. 1510h 10Section 1510h. 69.24 (2) (a) of the statutes is amended to read:
AB75-ASA1,746,1311 69.24 (2) (a) Willfully and knowingly commits any of the actions prohibited
12under sub. (1) in relation to a marriage document or, divorce report, declaration of
13domestic partnership, or certificate of termination of domestic partnership
.
AB75-ASA1, s. 1515m 14Section 1515m. 70.11 (intro.) of the statutes is amended to read:
AB75-ASA1,747,8 1570.11 Property exempted from taxation. (intro.) The property described
16in this section is exempted from general property taxes if the property is exempt
17under sub. (1), (2), (18), (21), (27) or (30); if it was exempt for the previous year and
18its use, occupancy or ownership did not change in a way that makes it taxable; if the
19property was taxable for the previous year, the use, occupancy or ownership of the
20property changed in a way that makes it exempt and its owner, on or before March 1,
21files with the assessor of the taxation district where the property is located a form
22that the department of revenue prescribes or if the property did not exist in the
23previous year and its owner, on or before March 1, files with the assessor of the
24taxation district where the property is located a form that the department of revenue
25prescribes. Leasing Except as provided in subs. (4) (b), (4a) (f), and (4d), leasing a

1part of the property described in this section does not render it taxable if the lessor
2uses all of the leasehold income for maintenance of the leased property or
3construction debt retirement of the leased property, or both, and, except for
4residential housing, if the lessee would be exempt from taxation under this chapter
5if it owned the property. Any lessor who claims that leased property is exempt from
6taxation under this chapter shall, upon request by the tax assessor, provide records
7relating to the lessor's use of the income from the leased property. Property exempted
8from general property taxes is:
AB75-ASA1, s. 1516 9Section 1516. 70.11 (2) of the statutes is amended to read:
AB75-ASA1,747,2410 70.11 (2) Municipal property and property of certain districts, exception.
11Property owned by any county, city, village, town, school district, technical college
12district, public inland lake protection and rehabilitation district, metropolitan
13sewerage district, municipal water district created under s. 198.22, joint local water
14authority created under s. 66.0823, transit authority created under s. 66.1039,
15long-term care district under s. 46.2895 or town sanitary district; lands belonging
16to cities of any other state used for public parks; land tax-deeded to any county or
17city before January 2; but any residence located upon property owned by the county
18for park purposes that is rented out by the county for a nonpark purpose shall not
19be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this
20exemption shall not apply to land conveyed after August 17, 1961, to any such
21governmental unit or for its benefit while the grantor or others for his or her benefit
22are permitted to occupy the land or part thereof in consideration for the conveyance.
23Leasing the property exempt under this subsection, regardless of the lessee and the
24use of the leasehold income, does not render that property taxable.
AB75-ASA1, s. 1516d
1Section 1516d. 70.11 (4) of the statutes is renumbered 70.11 (4) (a) and
2amended to read:
AB75-ASA1,749,43 70.11 (4) (a) Property owned and used exclusively by educational institutions
4offering regular courses 6 months in the year; or by churches or religious, educational
5or benevolent associations, or by a nonprofit entity that is operated as a facility that
6is licensed, certified, or registered under ch. 50,
including benevolent nursing homes
7and retirement homes for the aged but not including an organization that is
8organized under s. 185.981 or ch. 611, 613 or 614 and that offers a health
9maintenance organization as defined in s. 609.01 (2) or a limited service health
10organization as defined in s. 609.01 (3) or an organization that is issued a certificate
11of authority under ch. 618 and that offers a health maintenance organization or a
12limited service health organization and not including property owned by any
13nonstock, nonprofit corporation which services guaranteed student loans for others
14or on its own account, and also including property owned and used for housing for
15pastors and their ordained assistants, members of religious orders and communities,
16and ordained teachers, whether or not contiguous to and a part of other property
17owned and used by such associations or churches, and also including property
18described under par. (b)
; or by women's clubs; or by domestic, incorporated historical
19societies; or by domestic, incorporated, free public library associations; or by
20fraternal societies operating under the lodge system (except university, college and
21high school fraternities and sororities), but not exceeding 10 acres of land necessary
22for location and convenience of buildings while such property is not used for profit.
23Property owned by churches or religious associations necessary for location and
24convenience of buildings, used for educational purposes and not for profit, shall not
25be subject to the 10-acre limitation but shall be subject to a 30-acre limitation.

1Property that is exempt from taxation under this subsection and is leased remains
2exempt from taxation only if, in addition to the requirements specified in the
3introductory phrase of this section, the lessee does not discriminate on the basis of
4race.
AB75-ASA1, s. 1516e 5Section 1516e. 70.11 (4) (b) of the statutes is created to read:
AB75-ASA1,749,96 70.11 (4) (b) 1. Leasing a part of property described in par. (a) that is owned and
7operated by a nonprofit organization as a facility that is licensed, certified, or
8registered under ch. 50, as residential housing, does not render the property taxable,
9regardless of how the lessor uses the leasehold income.
AB75-ASA1,749,1510 2. Leasing a part of property described in par. (a) that is occupied by one or more
11individuals with permanent disabilities for whom evidence is available that
12demonstrates that such individuals meet the medical definition of permanent
13disability used to determine eligibility for programs administered by the federal
14social security administration, as residential housing, does not render the property
15taxable, regardless of how the lessor uses the leasehold income.
AB75-ASA1, s. 1516f 16Section 1516f. 70.11 (4a) of the statutes is created to read:
AB75-ASA1,749,2217 70.11 (4a) Low-income housing. (a) Property owned by a nonprofit entity and
18used as low-income housing, including all common areas of a low-income housing
19project. Property used for a low-income housing project, including other low-income
20housing projects under common control with such project, and exempt under this
21subsection may not exceed 30 acres necessary for the location and convenience of
22buildings or 10 contiguous acres in any one municipality.
AB75-ASA1,750,223 (b) For purposes of this subsection, "low-income housing" means any housing
24project described in sub. (4b) or any residential unit within a low-income housing

1project that is occupied by a low-income or very low-income person or is vacant and
2is only available to such persons.
AB75-ASA1,750,43 (c) For purposes of this subsection, "low-income housing project" means a
4residential housing project for which all of the following apply:
AB75-ASA1,750,75 1. At least 75 percent of the occupied residential units are occupied by
6low-income or very low-income persons or are vacant and available only to
7low-income or very low-income persons.
AB75-ASA1,750,88 2. At least one of the following applies:
AB75-ASA1,750,109 a. At least 20 percent of the residential units are rented to persons who are very
10low-income persons or are vacant and are only available to such persons.
AB75-ASA1,750,1311 b. At least 40 percent of the residential units are rented to persons whose
12income does not exceed 120 percent of the very low-income limit or are vacant and
13only available to such persons.
AB75-ASA1,750,1714 (d) For purposes of this subsection, low-income persons and very low-income
15persons shall be determined in accordance with the income limits published by the
16federal department of housing and urban development for low-income and very
17low-income families under the National Housing Act of 1937.
AB75-ASA1,750,2118 (e) For purposes of this subsection, all properties included within the same
19federal department of housing and urban development contract or within the same
20federal department of agriculture, rural development, contract are considered to be
21one low-income housing project.
AB75-ASA1,750,2422 (f) Leasing property that is exempt from taxation under this subsection or sub.
23(4b) as low-income housing does not render it taxable, regardless of how the
24leasehold income is used.
AB75-ASA1,751,7
1(g) 1. Annually, no later than March 1, each person who owns a low-income
2housing project shall file with the assessor of the taxation district in which the project
3is located a statement that specifies which units were occupied on January 1 of that
4year by persons whose income satisfied the income limit requirements under par. (b),
5as certified by the property owner to the appropriate federal or state agency, and a
6copy of the federal department of housing and urban development contract or federal
7department of agriculture, rural development, contract, if applicable.
AB75-ASA1,751,98 2. The format and distribution of statements under this paragraph shall be
9governed by s. 70.09 (3).
AB75-ASA1,751,1310 3. If the statement required under this paragraph is not received on or before
11March 1, the taxation district assessor shall send the property owner a notice, by
12certified mail to the owner's last-known address of record, stating that failure to file
13a statement is subject to the penalties under subd. 5.
AB75-ASA1,751,1714 4. In addition to the statement under subd. 1., the taxation district assessor
15may require that a property owner submit other information to prove that the
16person's property qualifies as low-income housing that is exempt from taxation
17under this subsection.
AB75-ASA1,751,2018 5. A person who fails to file a statement within 30 days after notification under
19subd. 3. shall forfeit $10 for each succeeding day on which the form is not received
20by the taxation district assessor, but not more than $500.
AB75-ASA1, s. 1516g 21Section 1516g. 70.11 (4b) of the statutes is created to read:
AB75-ASA1,751,2422 70.11 (4b) Housing projects financed by Housing and Economic
23Development Authority
. All property of a housing project that satisfies all of the
24following:
AB75-ASA1,752,3
1(a) It is owned by a corporation, organization, or association described in
2section 501 (c) (3) of the Internal Revenue Code that is exempt from taxation under
3section 501 (a) of the Internal Revenue Code.
AB75-ASA1,752,54 (b) It is financed by the Housing and Economic Development Authority under
5s. 234.03 (13).
AB75-ASA1,752,76 (c) The Housing and Economic Development Authority holds a first-lien
7mortgage security interest on it.
AB75-ASA1,752,88 (d) It is in existence on January 1, 2008.
AB75-ASA1, s. 1516h 9Section 1516h. 70.11 (4d) of the statutes is created to read:
AB75-ASA1,753,510 70.11 (4d) Retirement homes for the aged. Property that is used as a
11retirement home for the aged, but not exceeding 30 acres of land necessary for the
12location and convenience of buildings, while such property is not used for profit, if
13the fair market value of the individual dwelling unit, as determined by the assessor
14for the taxation district in which the property is located, is less than 160 percent of
15the average equalized value under s. 70.57 of improved parcels of residential
16property located in the county in which the retirement home for the aged is located
17in the previous year, as determined by the assessor of the taxation district in which
18the property is located based on the sum of the average per parcel equalized value
19of residential land and the average per parcel equalized value of residential
20improvements, as determined by the department of revenue. For purposes of
21determining the fair market value of an individual dwelling unit under this
22subsection, the value of any common area is excluded. The common area of a
23retirement home for the aged is exempt from general property taxes if 50 percent or
24more of the home's individual dwelling units are exempt from general property taxes
25under this subsection. If less than 50 percent of the home's individual dwelling units

1are exempt from general property taxes under this subsection, an equal percentage
2of the common area of the retirement home for the aged is exempt from general
3property taxes. Leasing a part of property used as a retirement home for the aged,
4as described in this subsection, does not render it taxable, regardless of how the
5leasehold income is used.
AB75-ASA1, s. 1518 6Section 1518. 70.11 (41s) of the statutes is created to read:
AB75-ASA1,753,97 70.11 (41s) Wisconsin Quality Home Care Authority. All property owned by
8the Wisconsin Quality Home Care Authority, provided that use of the property is
9primarily related to the purposes of the authority.
AB75-ASA1, s. 1520d 10Section 1520d. 70.32 (1a) of the statutes is created to read:
AB75-ASA1,753,1311 70.32 (1a) In determining the value of a leased property under sub. (1), the
12assessor, if applying the income approach, shall consider the effects of the actual rent
13and provisions of all leases affecting the property.
AB75-ASA1, s. 1525 14Section 1525. 71.01 (1ap) of the statutes is created to read:
AB75-ASA1,753,1815 71.01 (1ap) "Air carrier" means a person who provides or offers to provide air
16transportation, if, during the taxable year, 51 percent or more of the person's
17business consists of providing air transportation. "Air carrier" does not include an
18air freight forwarder or aircraft lessor.
AB75-ASA1, s. 1526 19Section 1526. 71.01 (6) (n) of the statutes is repealed.
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