AB68-ASA2-AA6,23,1815 (b) A project erected, constructed, repaired, remodeled, or demolished by one
16local governmental unit for another local governmental unit under a contract under
17s. 66.0301 (2), 83.03, 83.035, or 86.31 (2) (b) or under any other statute specifically
18authorizing cooperation between local governmental units.
AB68-ASA2-AA6,23,2219 (c) A project in which the completed facility is leased, purchased, lease
20purchased, or otherwise acquired by, or dedicated to, a local governmental unit in lieu
21of the local governmental unit contracting for the erection, construction, repair,
22remodeling, or demolition of the facility.
AB68-ASA2-AA6,24,223 (d) A road, street, bridge, sanitary sewer, or water main project in which the
24completed road, street, bridge, sanitary sewer, or water main is acquired by, or

1dedicated to, a local governmental unit, including under s. 236.13 (2), for ownership
2or maintenance by the local governmental unit.
AB68-ASA2-AA6,24,14 3(3) Prevailing wage rates and hours of labor. (am) A local governmental unit,
4before making a contract by direct negotiation or soliciting bids on a contract for the
5erection, construction, remodeling, repairing, or demolition of any project of public
6works, shall apply to the department to determine the prevailing wage rate for each
7trade or occupation required in the work contemplated. The department shall
8conduct investigations and hold public hearings as necessary to define the trades or
9occupations that are commonly employed on projects of public works that are subject
10to this section and to inform itself of the prevailing wage rates in all areas of the state
11for those trades or occupations, in order to determine the prevailing wage rate for
12each trade or occupation. The department shall issue its determination within 30
13days after receiving the request and shall file the determination with the requesting
14local governmental unit.
AB68-ASA2-AA6,24,2115 (ar) The department shall, by January 1 of each year, compile the prevailing
16wage rates for each trade or occupation in each area. The compilation shall, in
17addition to the current prevailing wage rates, include future prevailing wage rates
18when those prevailing wage rates can be determined for any trade or occupation in
19any area and shall specify the effective date of those future prevailing wage rates.
20If a project of public works extends into more than one area, the department shall
21determine only one standard of prevailing wage rates for the entire project.
AB68-ASA2-AA6,25,422 (av) In determining prevailing wage rates under par. (am) or (ar), the
23department may not use data from projects that are subject to this section, s. 103.49
24or 103.50, or 40 USC 3142 unless the department determines that there is
25insufficient wage data in the area to determine those prevailing wage rates, in which

1case the department may use data from projects that are subject to this section, s.
2103.49 or 103.50, or 40 USC 3142. In determining prevailing wage rates under par.
3(am) or (ar), the department may not use data from any construction work that is
4performed by a local governmental unit or a state agency.
AB68-ASA2-AA6,25,135 (bm) Any person may request a recalculation of any portion of an initial
6determination within 30 days after the initial determination date if the person
7submits evidence with the request showing that the prevailing wage rate for any
8given trade or occupation included in the initial determination does not represent the
9prevailing wage rate for that trade or occupation in the area. The evidence shall
10include wage rate information reflecting work performed by individuals working in
11the contested trade or occupation in the area during the current survey period. The
12department shall affirm or modify the initial determination within 15 days after the
13date on which the department receives the request for recalculation.
AB68-ASA2-AA6,26,214 (br) In addition to the recalculation under par. (bm), the local governmental
15unit that requested the determination under this subsection may request a review
16of any portion of a determination within 30 days after the date of issuance of the
17determination if the local governmental unit submits evidence with the request
18showing that the prevailing wage rate for any given trade or occupation included in
19the determination does not represent the prevailing wage rate for that trade or
20occupation in the city, village, or town in which the proposed project of public works
21is located. That evidence shall include wage rate information for the contested trade
22or occupation on at least 3 similar projects located in the city, village, or town where
23the proposed project of public works is located and on which some work has been
24performed during the current survey period and which were considered by the
25department in issuing its most recent compilation under par. (ar). The department

1shall affirm or modify the determination within 15 days after the date on which the
2department receives the request for review.
AB68-ASA2-AA6,26,153 (dm) A local governmental unit that is subject to this section shall include a
4reference to the prevailing wage rates determined by the department and to the
5prevailing hours of labor in the notice published for the purpose of securing bids for
6the project of public works. Except as otherwise provided in this paragraph, if any
7contract or subcontract for a project of public works is entered into, the prevailing
8wage rates determined by the department and the prevailing hours of labor shall be
9physically incorporated into and made a part of the contract or subcontract. For a
10minor subcontract, as determined by the department, the department shall
11prescribe by rule the method of notifying the minor subcontractor of the prevailing
12wage rates and prevailing hours of labor applicable to the minor subcontract. The
13prevailing wage rates and prevailing hours of labor applicable to a contract or
14subcontract may not be changed during the time that the contract or subcontract is
15in force.
AB68-ASA2-AA6,26,1716 (e) No contractor, subcontractor, or contractor or subcontractor's agent that is
17subject to this section may do any of the following:
AB68-ASA2-AA6,26,2018 1. Pay an individual performing the work described in sub. (4) less than the
19prevailing wage rate in the same or most similar trade or occupation determined
20under this subsection.
AB68-ASA2-AA6,26,2521 2. Allow an individual performing the work described in sub. (4) to work a
22greater number of hours per day or per week than the prevailing hours of labor,
23unless the contractor, subcontractor, or contractor or subcontractor's agent pays the
24individual for all hours worked in excess of the prevailing hours of labor at a rate of
25at least 1.5 times the individual's hourly basic rate of pay.
AB68-ASA2-AA6,27,6
1(4) Covered employees. (a) Subject to par. (b), any person subject to this
2section shall pay all of the following employees the prevailing wage rate determined
3under sub. (3) and may not allow such employees to work a greater number of hours
4per day or per week than the prevailing hours of labor, unless the person pays the
5employee for all hours worked in excess of the prevailing hours of labor at a rate of
6at least 1.5 times the employee's hourly basic rate of pay:
AB68-ASA2-AA6,27,87 1. All laborers, workers, mechanics, and truck drivers employed on the site of
8a project of public works that is subject to this section.
AB68-ASA2-AA6,27,149 2. All laborers, workers, mechanics, and truck drivers employed in the
10manufacturing or furnishing of materials, articles, supplies, or equipment on the site
11of a project of public works that is subject to this section or from a facility dedicated
12exclusively, or nearly so, to a project of public works that is subject to this section by
13a contractor, subcontractor, agent, or other person performing any work on the site
14of the project.
AB68-ASA2-AA6,27,2215 (b) A laborer, worker, mechanic, or truck driver who is employed to process,
16manufacture, pick up, or deliver materials or products from a commercial
17establishment that has a fixed place of business from which the establishment
18supplies processed or manufactured materials or products or from a facility that is
19not dedicated exclusively, or nearly so, to a project of public works that is subject to
20this section is not entitled to receive the prevailing wage rate determined under sub.
21(3) or to receive at least 1.5 times his or her hourly basic rate of pay for all hours
22worked in excess of the prevailing hours of labor unless any of the following applies:
AB68-ASA2-AA6,28,223 1. The laborer, worker, mechanic, or truck driver is employed to go to the source
24of mineral aggregate such as sand, gravel, or stone and deliver that mineral
25aggregate to the site of a project of public works that is subject to this section by

1depositing the material directly in final place, from the transporting vehicle or
2through spreaders from the transporting vehicle.
AB68-ASA2-AA6,28,63 2. The laborer, worker, mechanic, or truck driver is employed to go to the site
4of a project of public works that is subject to this section, pick up excavated material
5or spoil from the site of the project, and transport that excavated material or spoil
6away from the site of the project.
AB68-ASA2-AA6,28,97 (c) A person subject to this section shall pay a truck driver who is an
8owner-operator of a truck separately for his or her work and for the use of his or her
9truck.
AB68-ASA2-AA6,28,10 10(5) Nonapplicability. This section does not apply to any of the following:
AB68-ASA2-AA6,28,1711 (a) A single-trade project of public works for which the estimated project cost
12of completion is less than $48,000, a multiple-trade project of public works for which
13the estimated project cost of completion is less than $100,000, or, in the case of a
14multiple-trade project of public works erected, constructed, repaired, remodeled, or
15demolished by a private contractor for a city or village having a population of less
16than 2,500 or for a town, a multiple-trade project of public works for which the
17estimated project cost of completion is less than $234,000.
AB68-ASA2-AA6,28,2118 (b) Work performed on a project of public works for which the local
19governmental unit contracting for the project is not required to compensate any
20contractor, subcontractor, contractor's or subcontractor's agent, or individual for
21performing the work.
AB68-ASA2-AA6,28,2322 (c) Minor service or maintenance work, warranty work, or work under a supply
23and installation contract.
AB68-ASA2-AA6,29,3
1(f) A project of public works involving the erection, construction, repair,
2remodeling, or demolition of a residential property containing 2 dwelling units or
3less.
AB68-ASA2-AA6,29,94 (g) A road, street, bridge, sanitary sewer, or water main project that is a part
5of a development in which not less than 90 percent of the lots contain or will contain
62 dwelling units or less, as determined by the local governmental unit at the time of
7approval of the development, and that, on completion, is acquired by, or dedicated to,
8a local governmental unit, including under s. 236.13 (2), for ownership or
9maintenance by the local governmental unit.
AB68-ASA2-AA6,29,15 10(8) Posting. A local governmental unit that has contracted for a project of
11public works shall post the prevailing wage rates determined by the department, the
12prevailing hours of labor, and the provisions of subs. (10) (a) and (11) (a) in at least
13one conspicuous place on the site of the project that is easily accessible by employees
14working on the project, or, if there is no common site on the project, at the place
15normally used by the local governmental unit to post public notices.
AB68-ASA2-AA6,29,24 16(9) Compliance. (a) When the department finds that a local governmental unit
17has not requested a determination under sub. (3) (am) or that a local governmental
18unit, contractor, or subcontractor has not physically incorporated a determination
19into a contract or subcontract as required under this section or has not notified a
20minor subcontractor of a determination in the manner prescribed by the department
21by rule promulgated under sub. (3) (dm), the department shall notify the local
22governmental unit, contractor, or subcontractor of the noncompliance and shall file
23the determination with the local governmental unit, contractor, or subcontractor
24within 30 days after the notice.
AB68-ASA2-AA6,30,5
1(b) Upon completion of a project of public works and before receiving final
2payment for his or her work on the project, each agent or subcontractor shall furnish
3the contractor with an affidavit stating that the agent or subcontractor has complied
4fully with the requirements of this section. A contractor may not authorize final
5payment until the affidavit is filed in proper form and order.
AB68-ASA2-AA6,30,206 (c) Upon completion of a project of public works and before receiving final
7payment for his or her work on the project, each contractor shall file with the local
8governmental unit authorizing the work an affidavit stating that the contractor has
9complied fully with the requirements of this section and that the contractor has
10received an affidavit under par. (b) from each of the contractor's agents and
11subcontractors. A local governmental unit may not authorize a final payment until
12the affidavit is filed in proper form and order. If a local governmental unit authorizes
13a final payment before an affidavit is filed in proper form and order or if the
14department determines, based on the greater weight of the credible evidence, that
15any person performing the work specified in sub. (4) has been or may have been paid
16less than the prevailing wage rate or less than 1.5 times the hourly basic rate of pay
17for all hours worked in excess of the prevailing hours of labor and requests that the
18local governmental unit withhold all or part of the final payment, but the local
19governmental unit fails to do so, the local governmental unit is liable for all back
20wages payable up to the amount of the final payment.
AB68-ASA2-AA6,31,2 21(10) Records; inspection; enforcement. (a) Each contractor, subcontractor, or
22contractor's or subcontractor's agent that performs work on a project of public works
23that is subject to this section shall keep full and accurate records clearly indicating
24the name and trade or occupation of every individual performing the work described

1in sub. (4) and an accurate record of the number of hours worked by each of those
2individuals and the actual wages paid for the hours worked.
AB68-ASA2-AA6,31,113 (b) The department or the contracting local governmental unit may demand
4and examine, and every contractor, subcontractor, and contractor's or
5subcontractor's agent shall keep, and furnish upon request by the department or
6local governmental unit, copies of payrolls and other records and information
7relating to the wages paid to individuals performing the work described in sub. (4)
8for work to which this section applies. The department may inspect records in the
9manner provided in ch. 103. Every contractor, subcontractor, or agent performing
10work on a project of public works that is subject to this section is subject to the
11requirements of ch. 103 relating to the examination of records.
AB68-ASA2-AA6,31,2512 (c) If requested by any person, the department shall inspect the payroll records
13of any contractor, subcontractor, or agent performing work on a project of public
14works that is subject to this section as provided in this paragraph to ensure
15compliance with this section. On receipt of such a request, the department shall
16request that the contractor, subcontractor, or agent submit to the department a
17certified record of the information specified in par. (a), other than personally
18identifiable information relating to an employee of the contractor, subcontractor, or
19agent, for no longer than a 4-week period. The department may request that a
20contractor, subcontractor, or agent submit those records no more than once per
21calendar quarter for each project of public works on which the contractor,
22subcontractor, or agent is performing work. The department may not charge a
23requester a fee for obtaining that information. Certified records submitted to the
24department under this paragraph are open for public inspection and copying under
25s. 19.35 (1).
AB68-ASA2-AA6,32,6
1(d) Section 103.005 (5) (f), (11), (12), and (13) applies to this section, except that
2s. 103.005 (12) (a) does not apply to a person who fails to provide any information to
3the department to assist the department in determining prevailing wage rates under
4sub. (3) (am) or (ar). Section 111.322 (2m) applies to discharge and other
5discriminatory acts arising in connection with any proceeding under this section,
6including proceedings under sub. (11) (a).
AB68-ASA2-AA6,32,13 7(11) Liability and penalties. (a) 1. A contractor, subcontractor, or contractor's
8or subcontractor's agent who fails to pay the prevailing wage rate determined by the
9department under sub. (3) or who pays less than 1.5 times the hourly basic rate of
10pay for all hours worked in excess of the prevailing hours of labor is liable to any
11affected employee in the amount of his or her unpaid wages or his or her unpaid
12overtime compensation and in an additional amount as liquidated damages as
13provided under subd. 2. or 3., whichever is applicable.
AB68-ASA2-AA6,32,2214 2. If the department determines upon inspection under sub. (10) (b) or (c) that
15a contractor, subcontractor, or contractor's or subcontractor's agent has failed to pay
16the prevailing wage rate determined by the department under sub. (3) or has paid
17less than 1.5 times the hourly basic rate of pay for all hours worked in excess of the
18prevailing hours of labor, the department shall order the contractor to pay to any
19affected employee the amount of his or her unpaid wages or his or her unpaid
20overtime compensation and an additional amount equal to 100 percent of the amount
21of those unpaid wages or that unpaid overtime compensation as liquidated damages
22within a period specified by the department in the order.
AB68-ASA2-AA6,33,823 3. In addition to or in lieu of recovering the liability specified in subd. 1. as
24provided in subd. 2., any employee for and on behalf of that employee and other
25employees similarly situated may commence an action to recover that liability in any

1court of competent jurisdiction. If the court finds that a contractor, subcontractor,
2or contractor's or subcontractor's agent has failed to pay the prevailing wage rate
3determined by the department under sub. (3) or has paid less than 1.5 times the
4hourly basic rate of pay for all hours worked in excess of the prevailing hours of labor,
5the court shall order the contractor, subcontractor, or agent to pay to any affected
6employee the amount of his or her unpaid wages or his or her unpaid overtime
7compensation and an additional amount equal to 100 percent of the amount of those
8unpaid wages or that unpaid overtime compensation as liquidated damages.
AB68-ASA2-AA6,33,139 5. No employee may be a party plaintiff to an action under subd. 3. unless the
10employee consents in writing to become a party and the consent is filed in the court
11in which the action is brought. Notwithstanding s. 814.04 (1), the court shall, in
12addition to any judgment awarded to the plaintiff, allow reasonable attorney fees
13and costs to be paid by the defendant.
AB68-ASA2-AA6,33,1714 (b) 1. Except as provided in subds. 2., 4., and 6., any contractor, subcontractor,
15or contractor's or subcontractor's agent who violates this section may be fined not
16more than $200 or imprisoned for not more than 6 months or both. Each day that
17any violation continues is a separate offense.
AB68-ASA2-AA6,34,218 2. Whoever induces any individual who seeks to be or is employed on any
19project of public works that is subject to this section to give up, waive, or return any
20part of the wages to which the individual is entitled under the contract governing the
21project, or who reduces the hourly basic rate of pay normally paid to an individual
22for work on a project that is not subject to this section during a week in which the
23individual works both on a project of public works that is subject to this section and
24on a project that is not subject to this section, by threat not to employ, by threat of

1dismissal from employment, or by any other means is guilty of an offense under s.
2946.15 (1).
AB68-ASA2-AA6,34,123 3. Any individual employed on a project of public works that is subject to this
4section who knowingly allows a contractor, subcontractor, or contractor's or
5subcontractor's agent to pay him or her less than the prevailing wage rate set forth
6in the contract governing the project, who gives up, waives, or returns any part of the
7compensation to which he or she is entitled under the contract, or who gives up,
8waives, or returns any part of the compensation to which he or she is normally
9entitled for work on a project that is not subject to this section during a week in which
10the individual works both on a project of public works that is subject to this section
11and on a project that is not subject to this section, is guilty of an offense under s.
12946.15 (2).
AB68-ASA2-AA6,34,1813 4. Whoever induces any individual who seeks to be or is employed on any
14project of public works that is subject to this section to allow any part of the wages
15to which the individual is entitled under the contract governing the project to be
16deducted from the individual's pay is guilty of an offense under s. 946.15 (3), unless
17the deduction would be allowed under 29 CFR 3.5 or 3.6 from an individual who is
18working on a project that is subject to 40 USC 3142.
AB68-ASA2-AA6,34,2419 5. Any individual who is employed on a project of public works that is subject
20to this section who knowingly allows any part of the wages to which he or she is
21entitled under the contract governing the project to be deducted from his or her pay
22is guilty of an offense under s. 946.15 (4), unless the deduction would be allowed
23under 29 CFR 3.5 or 3.6 from an individual who is working on a project that is subject
24to 40 USC 3142.
AB68-ASA2-AA6,35,3
16. Subdivision 1. does not apply to any person who fails to provide any
2information to the department to assist the department in determining prevailing
3wage rates under sub. (3) (am) or (ar).
AB68-ASA2-AA6,35,16 4(12) Debarment. (a) Except as provided under pars. (b) and (c), the department
5shall notify any local governmental unit applying for a determination under sub. (3)
6of the names of all persons that the department has found to have failed to pay the
7prevailing wage rate determined under sub. (3) or has found to have paid less than
81.5 times the hourly basic rate of pay for all hours worked in excess of the prevailing
9hours of labor at any time in the preceding 3 years. The department shall include
10with each name the address of the person and shall specify when the person failed
11to pay the prevailing wage rate and when the person paid less than 1.5 times the
12hourly basic rate of pay for all hours worked in excess of the prevailing hours of labor.
13A local governmental unit may not award any contract to the person unless otherwise
14recommended by the department or unless 3 years have elapsed from the date the
15department issued its findings or the date of final determination by a court of
16competent jurisdiction, whichever is later.
AB68-ASA2-AA6,35,2217 (b) The department may not include in a notification under par. (a) the name
18of any person on the basis of having subcontracted a contract for a project of public
19works to a person that the department has found to have failed to pay the prevailing
20wage rate determined under sub. (3) or has found to have paid less than 1.5 times
21the hourly basic rate of pay for all hours worked in excess of the prevailing hours of
22labor.
AB68-ASA2-AA6,36,223 (c) This subsection does not apply to any contractor, subcontractor, or agent
24who in good faith commits a minor violation of this section, as determined on a

1case-by-case basis through administrative hearings with all rights to due process
2afforded to all parties or who has not exhausted or waived all appeals.
AB68-ASA2-AA6,36,123 (d) Any person submitting a bid or negotiating a contract on a project of public
4works that is subject to this section shall, on the date the person submits the bid or
5negotiates the contract, identify any construction business in which the person, or
6a shareholder, officer, or partner of the person, if the person is a business, owns, or
7has owned at least a 25 percent interest on the date the person submits the bid or
8negotiates the contract or at any other time within 3 years preceding the date the
9person submits the bid or negotiates the contract, if the business has been found to
10have failed to pay the prevailing wage rate determined under sub. (3) or to have paid
11less than 1.5 times the hourly basic rate of pay for all hours worked in excess of the
12prevailing hours of labor.
AB68-ASA2-AA6,36,1313 (e) The department shall promulgate rules to administer this subsection.” .
AB68-ASA2-AA6,36,14 1460. Page 295, line 17: after that line insert:
AB68-ASA2-AA6,36,15 15 Section 238y. 70.03 (1) of the statutes is amended to read:
AB68-ASA2-AA6,37,416 70.03 (1) In chs. 70 to 76, 78, and 79, “real property," “real estate," and “land"
17include not only the land itself but all buildings and , fixtures, improvements thereon,
18and all fixtures and, leases, rights , and privileges appertaining thereto, including
19assets that cannot be taxed separately as real property, but are inextricably
20intertwined with the real property, enable the real property to achieve its highest and
21best use, and are transferable to future owners,
except as provided in sub. (2) and
22except that for the purpose of time-share property, as defined in s. 707.02 (32), real
23property does not include recurrent exclusive use and occupancy on a periodic basis
24or other rights, including, but not limited to, membership rights, vacation services,

1and club memberships. In this subsection, “lease” means a right in real estate that
2is related primarily to the property and not to the labor, skill, or business acumen of
3the property owner or tenant. In this subsection, “highest and best use” has the
4meaning given in s. 70.32 (1).
".
AB68-ASA2-AA6,37,5 561. Page 296, line 11: after that line insert:
AB68-ASA2-AA6,37,6 6 Section 242d. 70.32 (1) of the statutes is amended to read:
AB68-ASA2-AA6,38,47 70.32 (1) Real property shall be valued by the assessor in the manner specified
8in the Wisconsin property assessment manual provided under s. 73.03 (2a) at its
9highest and best use
from actual view or from the best information that the assessor
10can practicably obtain, at the full value which could ordinarily be obtained therefor
11at private sale. In determining the value, the assessor shall consider recent
12arm's-length sales of the property to be assessed if according to professionally
13acceptable appraisal practices those sales conform to recent arm's-length sales of
14reasonably comparable property; recent arm's-length sales of reasonably
15comparable property; and all factors that, according to professionally acceptable
16appraisal practices, affect the value of the property to be assessed. In this subsection,
17“arm's-length sale" means a sale between a willing buyer and willing seller, neither
18being under compulsion to buy or sell and each being familiar with the attributes of
19the property sold. In this subsection, “highest and best use" means the specific
20current use of the property or a higher use for which the property may be used as of
21the current assessment date, if the property is marketable for that use and the use
22is legally permissible, physically possible, not highly speculative, and financially
23feasible and provides the highest net return. When the current use of a property is
24the highest and best use of that property, value in the current use equals full market

1value. In this subsection, “legally permissible” does not include a conditional use
2that has not been granted as of the assessment date or any use that has not received
3as of the assessment date all federal, state, or local government approvals, permits,
4or licenses that are necessary for the use to occur.
AB68-ASA2-AA6,242e 5Section 242e. 70.32 (1b) of the statutes is created to read:
AB68-ASA2-AA6,38,186 70.32 (1b) In determining the value of real property under sub. (1), the assessor
7may consider, as part of the valuation under sub. (1), any lease provisions and actual
8rent pertaining to a property and affecting its value, including the lease provisions
9and rent associated with a sale and leaseback of the property, if all such lease
10provisions and rent are the result of an arm's-length transaction involving persons
11who are not related, as provided under section 267 of the Internal Revenue Code for
12the year of the transaction. The assessor shall reconcile the results of such
13consideration with the professionally acceptable appraisal practices regarding
14reasonably comparable sales, the cost approach, and other methods specified in the
15Wisconsin property assessment manual provided under s. 73.03 (2a). In this
16subsection, an “arm's-length transaction" means an agreement between willing
17parties, neither being under compulsion to act and each being familiar with the
18attributes of the property.
AB68-ASA2-AA6,242f 19Section 242f. 70.32 (1d) of the statutes is created to read:
AB68-ASA2-AA6,38,2220 70.32 (1d) (a) To determine the value of property using generally accepted
21appraisal methods, the assessor shall consider all of the following as comparable to
22the property being assessed:
AB68-ASA2-AA6,38,2423 1. Sales or rentals of properties exhibiting the same or a similar highest and
24best use with placement in the same real estate market segment.
AB68-ASA2-AA6,39,5
12. Sales or rentals of properties that are similar to the property being assessed
2with regard to age, condition, use, type of construction, location, design, physical
3features, and economic characteristics, including similarities in occupancy and the
4the potential to generate rental income. For purposes of this subdivision, such
5properties may be found locally, regionally, or nationally.
AB68-ASA2-AA6,39,76 (b) For purposes of par. (a), a property is not comparable if any of the following
7applies:
AB68-ASA2-AA6,39,118 1. At or before the time of sale, the seller places any deed restriction on the
9property that changes the highest and best use of the property, or prohibits
10competition, so that it no longer qualifies as a comparable property under par. (a) 1.
11or 2. and the property being assessed lacks such a restriction.
AB68-ASA2-AA6,39,1612 2. The property is dark property and the property being assessed is not dark
13property. In this subdivision, “dark property” means property that is vacant or
14unoccupied beyond the normal period for property in the same real estate market
15segment. For purposes of this subdivision, what is considered vacant or unoccupied
16beyond the normal period may vary depending on the property location.
AB68-ASA2-AA6,39,1817 (c) For purposes of par. (a), “highest and best use" has the meaning given in s.
1870.32 (1).
AB68-ASA2-AA6,39,2419 (d) For purposes of par. (a), “real estate market segment” means a pool of
20potential buyers and sellers that typically buy or sell properties similar to the
21property being assessed, including potential buyers who are investors or
22owner-occupants. For purposes of this paragraph, and depending on the type of
23property being assessed, the pool of potential buyers and sellers may be found locally,
24regionally, nationally, or internationally.”.
AB68-ASA2-AA6,40,1
162. Page 310, line 17: after that line insert:
AB68-ASA2-AA6,40,3 2 Section 279a. 79.01 (2d) of the statutes is renumbered 79.01 (2d) (intro.) and
3amended to read:
AB68-ASA2-AA6,40,74 79.01 (2d) (intro.) There is established an account in the general fund entitled
5the “County and Municipal Aid Account." The total amount to be distributed in 2011
6to counties and municipalities from the county and municipal aid account is as
7follows:
AB68-ASA2-AA6,40,9 8(a) In 2011, $824,825,715 and the total amount to be distributed to counties and
9municipalities in
.
AB68-ASA2-AA6,40,11 10(b) Beginning in 2012, and in each year thereafter, from the county and
11municipal aid account is
and ending in 2020, $748,075,715.
AB68-ASA2-AA6,279b 12Section 279b. 79.01 (2d) (c) of the statutes is created to read:
AB68-ASA2-AA6,40,1313 79.01 (2d) (c) In 2021, $763,137,215.
AB68-ASA2-AA6,279c 14Section 279c. 79.01 (2d) (d) of the statutes is created to read:
AB68-ASA2-AA6,40,1515 79.01 (2d) (d) In 2022, and in each year thereafter, $778,500,015.
AB68-ASA2-AA6,279d 16Section 279d. 79.035 (5) of the statutes is renumbered 79.035 (5) (a) and
17amended to read:
AB68-ASA2-AA6,40,2218 79.035 (5) (a) Except as provided in subs. (6), (7), and (8), for the distribution
19distributions beginning in 2013 and subsequent years ending in 2020, each county
20and municipality shall receive a payment under this section that is equal to the
21amount of the payment determined for the county or municipality under this section
22for 2012.
AB68-ASA2-AA6,279e 23Section 279e. 79.035 (5) (a) of the statutes, as affected by 2019 Wisconsin Act
2419
, section 18, and 2021 Wisconsin Act .... (this act), is repealed and recreated to read:
AB68-ASA2-AA6,41,4
179.035 (5) (a) Except as provided in subs. (7) and (8), for the distributions
2beginning in 2013 and ending in 2020, each county and municipality shall receive
3a payment under this section that is equal to the amount of the payment determined
4for the county or municipality under this section for 2012.
AB68-ASA2-AA6,279f 5Section 279f. 79.035 (5) (b) of the statutes is created to read:
AB68-ASA2-AA6,41,96 79.035 (5) (b) 1. Except as provided in subs. (6), (7), and (8), for the distribution
7in 2021, each county and municipality shall receive a payment under this section
8that is equal to the amount of the payment determined for the county or municipality
9under this section for 2020, increased by 2 percent.
AB68-ASA2-AA6,41,1310 2. Except as provided in subs. (6), (7), and (8), for the distribution in 2022, each
11county and municipality shall receive a payment under this section that is equal to
12the amount of the payment determined for the county or municipality under this
13section for 2021, increased by 2 percent.
AB68-ASA2-AA6,279g 14Section 279g. 79.035 (5) (b) of the statutes, as affected by 2021 Wisconsin Act
15.... (this act), is repealed and recreated to read:
AB68-ASA2-AA6,41,1916 79.035 (5) (b) 1. Except as provided in subs. (7) and (8), for the distribution in
172021, each county and municipality shall receive a payment under this section that
18is equal to the amount of the payment determined for the county or municipality
19under this section for 2020, increased by 2 percent.
AB68-ASA2-AA6,41,2320 2. Except as provided in subs. (7) and (8), for the distribution in 2022, each
21county and municipality shall receive a payment under this section that is equal to
22the amount of the payment determined for the county or municipality under this
23section for 2021, increased by 2 percent.”.
AB68-ASA2-AA6,41,24 2463. Page 310, line 17: after that line insert:
AB68-ASA2-AA6,42,1
1 Section 279h. 79.096 (1) of the statutes is renumbered 79.096 (1) (a).
AB68-ASA2-AA6,279i 2Section 279i. 79.096 (1) (b) of the statutes is created to read:
AB68-ASA2-AA6,42,113 79.096 (1) (b) Beginning in 2022, if the personal property tax imposed under
4ch. 70 is eliminated in any legislation enacted during the 2021-22 legislative session,
5effective with the January 1, 2022, assessments, the department of administration
6shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal
7to the property taxes levied on all items of personal property for the assessments as
8of January 1, 2020. Beginning in 2023, and in each year thereafter, each taxing
9jurisdiction shall receive a payment under this paragraph equal to the payment it
10received in the previous year, multiplied by the inflation factor under s. 79.05 (1)
11(am).
AB68-ASA2-AA6,279j 12Section 279j. 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.)
13and amended to read:
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