AB64-ASA1,985g 3Section 985g. 66.0602 (4) (c) of the statutes is amended to read:
AB64-ASA1,588,184 66.0602 (4) (c) The referendum shall be held in accordance with chs. 5 to 12.
5The political subdivision shall provide the election officials with all necessary
6election supplies. The form of the ballot shall correspond substantially with the
7standard form for referendum ballots under ss. 5.64 (2) and 7.08 (1) (a). The question
8shall be submitted as follows: “Under state law, the increase in the levy of the ....
9(name of political subdivision) for the tax to be imposed for the next fiscal year, ....
10(year), is limited to ....%, which results in a levy of $.... Shall the .... (name of political
11subdivision) be allowed to exceed this limit and increase the levy for the next fiscal
12year, .... (year), for .... (purpose for which the increase will be used), by a total of ....%,
13which results in a levy of $....?". In preparing the ballot question for a referendum
14held at a partisan primary in 2014, as it relates to the allowable amount of levy rate
15increase and the total amount of a levy, a county with a population of at least 30,000,
16but no more than 40,000, that is adjacent to a county with a population exceeding
17450,000, shall use the most recent data that it has and the most recent data that is
18available from the department of revenue.
AB64-ASA1,985h 19Section 985h. 66.0603 (1m) (g) of the statutes is created to read:
AB64-ASA1,589,220 66.0603 (1m) (g) A technical college district that receives funds from
21participation in an auction of digital broadcast spectrum administered by the federal
22communications commission may hold those funds in trust and may invest and
23reinvest those funds in the same manner authorized for investments under s. 881.01.
24Funds held in trust under this paragraph may only be distributed from the trust in
25a manner consistent with ch. 38 and in accordance with the terms of the trust. Any

1trust formed pursuant to this paragraph shall be separate from any other trust
2created by, or under the control of, the technical college district.
AB64-ASA1,985k 3Section 985k. 66.0603 (3) (d) of the statutes is created to read:
AB64-ASA1,589,84 66.0603 (3) (d) 1. In addition to the authority granted under sub. (2), a technical
5college district may delegate the investment authority over the funds described
6under sub. (1m) (g) to an investment manager who meets the requirements and
7qualifications specified in the trust's investment policy and who is registered as an
8investment adviser under the Investment Advisers Act of 1940, 15 USC 80b-3.
AB64-ASA1,589,149 2. If a technical college district has established a trust described in sub. (1m)
10(g), it shall annually publish a written report that states the amount in the trust, the
11investment return earned by the trust since the last report was published, the total
12disbursements made from the trust since the last report was published, and the
13name of the investment manager if investment authority has been delegated under
14subd. 1.
AB64-ASA1,985L 15Section 985L. 66.0615 (1) (bs) of the statutes is created to read:
AB64-ASA1,589,1816 66.0615 (1) (bs) “Lodging marketplace” means an entity that provides a
17platform through which an unaffiliated 3rd party offers to rent a short-term rental
18to an occupant and collects the consideration for the rental from the occupant.
AB64-ASA1,985m 19Section 985m. 66.0615 (1) (de) of the statutes is created to read:
AB64-ASA1,589,2120 66.0615 (1) (de) “Occupant” means a person who rents a short-term rental
21through a lodging marketplace.
AB64-ASA1,985n 22Section 985n. 66.0615 (1) (df) of the statutes is created to read:
AB64-ASA1,589,2423 66.0615 (1) (df) “Owner” means the person who owns the residential dwelling
24that has been rented.
AB64-ASA1,985o 25Section 985o. 66.0615 (1) (di) of the statutes is created to read:
AB64-ASA1,590,4
166.0615 (1) (di) “Residential dwelling” means any building, structure, or part
2of the building or structure, that is used or intended to be used as a home, residence,
3or sleeping place by one person or by 2 or more persons maintaining a common
4household, to the exclusion of all others.
AB64-ASA1,985p 5Section 985p. 66.0615 (1) (dk) of the statutes is created to read:
AB64-ASA1,590,76 66.0615 (1) (dk) “Short-term rental” means a residential dwelling that is
7offered for rent for a fee and for fewer than 29 consecutive days.
AB64-ASA1,985q 8Section 985q. 66.0615 (1m) (a) of the statutes is amended to read:
AB64-ASA1,590,249 66.0615 (1m) (a) The governing body of a municipality may enact an ordinance,
10and a district, under par. (e), may adopt a resolution, imposing a tax on the privilege
11of furnishing, at retail, except sales for resale, rooms or lodging to transients by
12hotelkeepers, motel operators, lodging marketplaces, owners of short-term rentals,
13and other persons furnishing accommodations that are available to the public,
14irrespective of whether membership is required for use of the accommodations. A tax
15imposed under this paragraph may be collected from the consumer or user, but may
16not be imposed on sales to the federal government and persons listed under s. 77.54
17(9a). A tax imposed under this paragraph by a municipality shall be paid to the
18municipality and, with regard to any tax revenue that may not be retained by the
19municipality, shall be forwarded to a tourism entity or a commission if one is created
20under par. (c), as provided in par. (d). Except as provided in par. (am), a tax imposed
21under this paragraph by a municipality may not exceed 8 percent. Except as
22provided in par. (am), if a tax greater than 8 percent under this paragraph is in effect
23on May 13, 1994, the municipality imposing the tax shall reduce the tax to 8 percent,
24effective on June 1, 1994.
AB64-ASA1,985r 25Section 985r. 66.0615 (5) of the statutes is created to read:
AB64-ASA1,591,5
166.0615 (5) (a) A lodging marketplace shall register with the department of
2revenue, on forms prepared by the department, for a license to collect taxes imposed
3by the state related to a short-term rental and to collect room taxes imposed by a
4municipality. After a lodging marketplace applies for and receives such a license, it
5shall do all of the following:
AB64-ASA1,591,86 1. If a short-term rental is rented through the lodging marketplace, collect
7sales and use taxes from the occupant and forward such amounts to the department
8of revenue.
AB64-ASA1,591,119 2. If a short-term rental that is rented through the lodging marketplace is
10located in a municipality that imposes a room tax, collect the room tax from the
11occupant and forward it to the municipality.
AB64-ASA1,591,1312 3. Notify the owner of a short-term rental that the lodging marketplace has
13collected and forwarded the taxes described in subds. 1. and 2.
AB64-ASA1,591,1614 (b) A municipality may not impose and collect a room tax from the owner of a
15short-term rental if the municipality collects the room tax on the residential
16dwelling under par. (a) 2.
AB64-ASA1,993 17Section 993 . 66.0903 (1) (c) of the statutes is amended to read:
AB64-ASA1,591,1918 66.0903 (1) (c) “Hourly basic rate of pay" has the meaning given in s. 16.856
19(1) (b), 2015 stats.
AB64-ASA1,994 20Section 994 . 66.0903 (1) (f) of the statutes is amended to read:
AB64-ASA1,591,2221 66.0903 (1) (f) “Prevailing hours of labor" has the meaning given in s. 16.856
22(1) (e), 2015 stats.
AB64-ASA1,995 23Section 995 . 66.0903 (1) (g) of the statutes is amended to read:
AB64-ASA1,591,2524 66.0903 (1) (g) “Prevailing wage rate" includes the meanings given under s.
2566.0903 (1) (g), 2013 stats., and s. 16.856 (1) (f), 2015 stats.
AB64-ASA1,996
1Section 996. 66.0903 (1) (j) of the statutes is amended to read:
AB64-ASA1,592,32 66.0903 (1) (j) “Truck driver" has the meaning given in s. 16.856 (1) (j) includes
3an owner-operator of a truck
.
AB64-ASA1,996g 4Section 996g. 66.1014 of the statutes is created to read:
AB64-ASA1,592,6 566.1014 Limits on residential dwelling rental prohibited. (1) In this
6section:
AB64-ASA1,592,77 (a) “Political subdivision" means any city, village, town, or county.
AB64-ASA1,592,118 (b) “Residential dwelling" means any building, structure, or part of the building
9or structure, that is used or intended to be used as a home, residence, or sleeping
10place by one person or by 2 or more persons maintaining a common household, to the
11exclusion of all others.
AB64-ASA1,592,14 12(2) (a) Subject par. (d), a political subdivision may not enact or enforce an
13ordinance that prohibits the rental of a residential dwelling for 7 consecutive days
14or longer.
AB64-ASA1,592,1715 (b) If a political subdivision has in effect on the effective date of this paragraph
16.... [LRB inserts date], an ordinance that is inconsistent with par. (a) or (d), the
17ordinance does not apply and may not be enforced.
AB64-ASA1,592,2018 (c) Nothing in this subsection limits the authority of a political subdivision to
19enact an ordinance regulating the rental of a residential dwelling in a manner that
20is not inconsistent with the provisions of pars. (a) and (d).
AB64-ASA1,593,421 (d) 1. If a residential dwelling is rented for periods of more than 6 but fewer than
2229 consecutive days, a political subdivision may limit the total number of days within
23any consecutive 365-day period that the dwelling may be rented to no fewer than 180
24days. The political subdivision may not specify the period of time during which the
25residential dwelling may be rented, but the political subdivision may require that the

1maximum number of allowable rental days within a 365-day period must run
2consecutively. A person who rents the person's residential dwelling shall notify the
3clerk of the political subdivision in writing when the first rental within a 365-day
4period begins.
AB64-ASA1,593,75 2. Any person who maintains, manages, or operates a short-term rental, as
6defined in s. 66.0615 (1) (dk), for more than 10 nights each year, shall do all of the
7following:
AB64-ASA1,593,98 a. Obtain from the department of agriculture, trade and consumer protection
9a license as a tourist rooming house, as defined in s. 97.01 (15k).
AB64-ASA1,593,1210 b. Obtain from a political subdivision a license for conducting such activities,
11if a political subdivision enacts an ordinance requiring such a person to obtain a
12license.
AB64-ASA1,996h 13Section 996h. 66.1105 (2) (f) 2. e. of the statutes is created to read:
AB64-ASA1,593,1614 66.1105 (2) (f) 2. e. For a tax incremental district in the city of Milwaukee, direct
15or indirect expenses related to operating a rail fixed guideway transportation
16system, as defined in s. 85.066 (1), in the city of Milwaukee.
AB64-ASA1,996j 17Section 996j. 66.1105 (5) (h) 5. of the statutes is created to read:
AB64-ASA1,593,2418 66.1105 (5) (h) 5. Notwithstanding the 2 consecutive year provision described
19in subd. 1., the village of Kimberly may adopt a resolution and proceed under this
20paragraph with regard to Tax Incremental District Number 6, which was created on
21September 12, 2016. To act under this subdivision, the village of Kimberly must
22adopt a resolution under subd. 1. not later than September 30, 2017, and shall
23provide the department of revenue with all required materials no later than October
2431, 2017.
AB64-ASA1,996p 25Section 996p. 66.1109 (5) (d) of the statutes is created to read:
AB64-ASA1,594,6
166.1109 (5) (d) If real property that is specially assessed as authorized under
2this section is of mixed use such that part of the real property is exempted from
3general property taxes under s. 70.11 or is residential, or both, and part of the real
4property is taxable, the municipality may specially assess as authorized under this
5section only the percentage of the real property that is not tax-exempt or residential.
6This paragraph applies only to a 1st class city.
AB64-ASA1,996pm 7Section 996pm. 67.05 (6a) (a) 2. (intro.) of the statutes is amended to read:
AB64-ASA1,594,188 67.05 (6a) (a) 2. (intro.) Except as provided under pars. (b) and (c) and subs.
9(7) and (15), and subject to the limit on the number of referendums that may be called
10in any calendar year under subd. 2. a.,
if the board of any school district, or the
11electors at a regularly called school district meeting, by a majority vote adopt an
12initial resolution to raise an amount of money by a bond issue, the school district
13clerk shall, within 10 days, publish notice of such adoption as a class 1 notice under
14ch. 985 or post the notice as provided under s. 10.05. The notice shall state the
15maximum amount proposed to be borrowed, the purpose of the borrowing, that the
16resolution was adopted under this subdivision and the place where and the hours
17during which the resolution may be inspected. The school board shall also do one of
18the following:
AB64-ASA1,996pr 19Section 996pr. 67.05 (6a) (a) 2. a. of the statutes is amended to read:
AB64-ASA1,595,720 67.05 (6a) (a) 2. a. Direct the school district clerk to call a special election for
21the purpose of submitting
submit the resolution to the electors for approval or
22rejection, or direct that the resolution be submitted at the next regularly scheduled
23spring primary or election or partisan primary or general election, provided such
24election is
to be held not earlier than 70 days after the adoption of the resolution. The
25school board may direct the school district clerk to call a special election on the

1Tuesday after the first Monday in November in an odd-numbered year for the
2purpose of submitting the resolution to the electors for approval or rejection,
3provided the special election is held not earlier than 70 days after the adoption of the
4resolution. A school board may proceed under this subd. 2. a. and under s. 121.91
5(3) (a) 1. no more than 2 times in any calendar year.
The resolution shall not be
6effective unless adopted by a majority of the school district electors voting at the
7referendum.
AB64-ASA1,996q 8Section 996q. 67.05 (6a) (a) 2. c. of the statutes is created to read:
AB64-ASA1,595,159 67.05 (6a) (a) 2. c. For a school district that has experienced a natural disaster,
10including a fire, that causes the school district's costs to increase, direct the school
11district clerk to call a special referendum to be held within the 6-month period
12immediately following the natural disaster, provided the special referendum is to be
13held not sooner than 70 days after the adoption of the initial resolution. The
14resolution shall not be effective unless adopted by a majority of the school district
15electors voting at the referendum.
AB64-ASA1,996t 16Section 996t. 67.05 (6a) (am) 1. of the statutes is amended to read:
AB64-ASA1,595,2517 67.05 (6a) (am) 1. If the public hearing under par. (a) 2. b. is for informational
18purposes only and, within 30 days after the public hearing, a petition is filed with the
19school district clerk for a referendum on the resolution signed by at least 7,500
20electors of the school district or at least 20 percent of the school district electors, as
21determined under s. 115.01 (13), whichever is less, the resolution shall not be
22effective unless adopted by a majority of the school district electors voting at the
23referendum. Subject to the limit therein, the school board shall hold the referendum
24in accordance with par. (a) 2. a.
The question submitted shall be whether the initial
25resolution shall or shall not be approved.
AB64-ASA1,996u
1Section 996u. 67.12 (12) (a) of the statutes is amended to read:
AB64-ASA1,596,122 67.12 (12) (a) Any municipality may issue promissory notes as evidence of
3indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not
4limited to paying any general and current municipal expense, and refunding any
5municipal obligations, including interest on them. Each note, plus interest if any,
6shall be repaid within 10 years after the original date of the note, except that notes
7issued under this section for purposes of ss. 119.498, 145.245 (12m), 281.58, 281.59,
8281.60, 281.61, and 292.72, issued to raise funds to pay a portion of the capital costs
9of a metropolitan sewerage district, or issued by a 1st class city or a county having
10a population of 500,000 or more, to pay unfunded prior service liability with respect
11to an employee retirement system, shall be repaid within 20 years after the original
12date of the note.
AB64-ASA1,996w 13Section 996w. 67.12 (12) (h) of the statutes is amended to read:
AB64-ASA1,596,1914 67.12 (12) (h) Paragraph (e) 2. does not apply to borrowing by the school board
15of a school district created by a reorganization under s. 117.105, or by the school
16board from which territory is detached to create a school district under s. 117.105,
17for the purpose of financing any assets or liabilities apportioned to the school district
18or assets apportioned to another school district under s. 117.105 (1m) or, (2m), or
19(4m)
.
AB64-ASA1,997d 20Section 997d. 70.11 (3) (a) of the statutes is renumbered 70.11 (3) (a) 1. and
21amended to read:
AB64-ASA1,596,2322 70.11 (3) (a) 1. Grounds Except as provided in subd. 2., grounds of any
23incorporated college or university, not exceeding 80 acres.
AB64-ASA1,997e 24Section 997e. 70.11 (3) (a) 2. of the statutes is created to read:
AB64-ASA1,597,2
170.11 (3) (a) 2. Grounds of any incorporated college or university, not exceeding
2150 acres, if the college or university satisfies all of the following criteria:
AB64-ASA1,597,33 a. It is a nonprofit organization.
AB64-ASA1,597,44 b. It was founded before January 1, 1900.
AB64-ASA1,597,65 c. Its total annual undergraduate enrollment is at least 5,000 students, not
6including students receiving online instruction only.
AB64-ASA1,997em 7Section 997em. 70.11 (4) (a) of the statutes is renumbered 70.11 (4) (a) 1.
AB64-ASA1,997f 8Section 997f. 70.11 (4) (a) 2. of the statutes is created to read:
AB64-ASA1,597,169 70.11 (4) (a) 2. For purposes of subd. 1., beginning with the property tax
10assessments as of January 1, 2018, property owned by a church or religious
11association necessary for location and convenience of buildings includes property
12necessary for the location and convenience of a building that the church or religious
13association intends to construct to replace a building destroyed by fire, natural
14disaster, or criminal act, regardless of whether preconstruction planning or
15construction has begun. This subdivision applies only for the first 25 years after the
16year in which the building is destroyed.
AB64-ASA1,997g 17Section 997g. 70.11 (11) of the statutes is amended to read:
AB64-ASA1,597,2118 70.11 (11) Bible camps. All real property not exceeding 30 40 acres and the
19personal property situated therein, of any Bible camp conducted by a religious
20nonprofit corporation organized under the laws of this state, so long as the property
21is used for religious purposes and not for pecuniary profit of any individual.
AB64-ASA1,997h 22Section 997h. 70.11 (39) of the statutes is amended to read:
AB64-ASA1,598,723 70.11 (39) Computers. If the owner of the property fulfills the requirements
24under s. 70.35, mainframe
Mainframe computers, minicomputers, personal
25computers, networked personal computers, servers, terminals, monitors, disk

1drives, electronic peripheral equipment, tape drives, printers, basic operational
2programs, systems software, and prewritten software. The exemption under this
3subsection does not apply to custom software, fax machines, copiers, equipment with
4embedded computerized components or telephone systems, including equipment
5that is used to provide telecommunications services, as defined in s. 76.80 (3). For
6the purposes of s. 79.095, the exemption under this subsection does not apply to
7property that is otherwise exempt under this chapter.
AB64-ASA1,997i 8Section 997i. 70.11 (39m) of the statutes is amended to read:
AB64-ASA1,598,119 70.11 (39m) If the owner of the property fulfills the requirements under s.
1070.35, cash
Cash registers and fax machines, excluding fax machines that are also
11copiers.
AB64-ASA1,997j 12Section 997j. 70.111 (27) of the statutes is created to read:
AB64-ASA1,598,1613 70.111 (27) Machinery, tools, and patterns. (a) In this subsection,
14“machinery" means a structure or assemblage of parts that transmits force, motion,
15or energy from one part to another in a predetermined way by electrical, mechanical,
16or chemical means. “Machinery" does not include a building.
AB64-ASA1,598,1817 (b) Beginning with the property tax assessments as of January 1, 2018,
18machinery, tools, and patterns, not including such items used in manufacturing.
AB64-ASA1,598,2119 (c) A taxing jurisdiction may include the most recent valuation of personal
20property described under par. (b) that is located in the taxing jurisdiction for
21purposes of complying with debt limitations applicable to the jurisdiction.
AB64-ASA1,997L 22Section 997L. 70.35 (1) of the statutes is amended to read:
AB64-ASA1,599,723 70.35 (1) To determine the amount and value of any personal property for
24which any person, firm, or corporation should be assessed, any assessor may
25examine such person or the managing agent or officer of any firm or corporation

1under oath as to all such items of personal property, the taxable value thereof as
2defined in s. 70.34 if the property is taxable and the fair market value if the property
3is exempt under s. 70.11 (39) or (39m)
. In the alternative the assessor may require
4such person, firm, or corporation to submit a return of such personal property and
5of the taxable value thereof. There shall be annexed to such return the declaration
6of such person or of the managing agent or officer of such firm or corporation that the
7statements therein contained are true.
AB64-ASA1,997m 8Section 997m. 70.35 (2) of the statutes is amended to read:
AB64-ASA1,599,199 70.35 (2) The return shall be made and all the information therein requested
10given by such person on a form prescribed by the assessor with the approval of the
11department of revenue which shall provide suitable schedules for such information
12bearing on value as the department deems necessary to enable the assessor to
13determine the true cash value of the taxable personal property, and of the personal
14property that is exempt under s. 70.11 (39) and (39m),
that is owned or in the
15possession of such person on January 1 as provided in s. 70.10. The return may
16contain methods of deriving assessable values from book values and for the
17conversion of book values to present values, and a statement as to the accounting
18method used. No person shall be required to take detailed physical inventory for the
19purpose of making the return required by this section.
AB64-ASA1,997n 20Section 997n. 70.36 (1m) of the statutes is repealed.
AB64-ASA1,998 21Section 998 . 70.57 (4) (b) 1. of the statutes is amended to read:
AB64-ASA1,599,2522 70.57 (4) (b) 1. For the year in which the error occurred, apportion county,
23school district, technical college district, and metropolitan sewerage district
24property taxes, and state forestation taxes under s. 70.58, to the taxation district
25using the taxation district's erroneous valuation.
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