Amendment AA2-AB245

AB245-AA2,9,24 66.0602 (3) (b) If a political subdivision increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit that provided the service in the preceding year, the levy increase limit otherwise applicable under this section to the political subdivision in the current year is increased to reflect the cost of that service, as determined by the department of revenue. The levy increase limit adjustment under this paragraph applies only if the transferor and transferee file a notice of service transfer with the department of revenue.”.

AB245-AA2,10,5 35. Page 37, line 5: after that line insert:

AB245-AA2,10,6 “ Section 53d. 66.0602 (3) (dm) of the statutes is amended to read:

AB245-AA2,10,17 66.0602 (3) (dm) If For a tax incremental district created before January 1, 2025, if the department of revenue does not certify a value increment for a tax incremental district for the current year as a result of the district's termination, the levy increase limit otherwise applicable under this section in the current year to the political subdivision in which the district is located is increased by an amount equal to the political subdivision's maximum allowable levy for the immediately preceding year, multiplied by a percentage equal to 50 percent of the amount determined by dividing the value increment of the terminated tax incremental district, calculated for the previous year, by the political subdivision's equalized value, exclusive of any tax incremental district value increments, for the previous year, all as determined by the department of revenue.

AB245-AA2,53h Section 53h. 66.0602 (3) (dq) of the statutes is created to read:

AB245-AA2,10,24 66.0602 (3) (dq) 1. For a tax incremental district created after December 31, 2024, if the department of revenue does not certify a value increment for the tax incremental district for the current year as a result of the district's termination, the levy increase limit otherwise applicable under this section in the current year to the political subdivision in which the district is located is increased by all of the following amounts:

AB245-AA2,11,6 a. An amount equal to the political subdivision's maximum allowable levy for the immediately preceding year, multiplied by the amount determined by dividing 10 percent of the equalized value increase of the terminated tax incremental district, calculated as provided in subd. 2., by the political subdivision's equalized value, less any tax incremental district value increments, for the previous year, all as determined by the department of revenue.

AB245-AA2,11,16 b. If the life span of the tax incremental district was 75 percent or less of the length of the expected life span of the tax incremental district, measured as the period between the year the tax incremental district was created and the expected year of termination, as designated under s. 66.1105 (4m) (b) 2m, an additional amount equal to the political subdivision's maximum allowable levy for the immediately preceding year, multiplied by the amount determined by dividing 15 percent of the equalized value increase of the terminated tax incremental district, calculated as provided in subd. 2., by the political subdivision's equalized value, less any tax incremental district value increments, for the previous year, all as determined by the department of revenue.

AB245-AA2,11,19 2. The equalized value increase under subd. 1. and par. (dv) is calculated by adding the annual amounts reported under s. 66.1105 (6m) (c) 8. of the value of new construction in the district for each year that the district is active.

AB245-AA2,53p Section 53p. 66.0602 (3) (ds) of the statutes is amended to read:

AB245-AA2,12,8 66.0602 (3) (ds) If For a tax incremental district created before January 1, 2025, if the department of revenue recertifies the tax incremental base of a tax incremental district as a result of the district's subtraction of territory under s. 66.1105 (4) (h) 2., the levy limit otherwise applicable under this section shall be adjusted in the first levy year in which the subtracted territory is not part of the value increment. In that year, the political subdivision in which the district is located shall increase the levy limit otherwise applicable by an amount equal to the political subdivision's maximum allowable levy for the immediately preceding year, multiplied by a percentage equal to 50 percent of the amount determined by dividing the value increment of the tax incremental district's territory that was subtracted, calculated for the previous year, by the political subdivision's equalized value, exclusive of any tax incremental district value increments, for the previous year, all as determined by the department of revenue.

AB245-AA2,53t Section 53t. 66.0602 (3) (dv) of the statutes is created to read:

AB245-AA2,12,22 66.0602 (3) (dv) For a tax incremental district created after December 31, 2024, if the department of revenue recertifies the tax incremental base of a tax incremental district as a result of the district's subtraction of territory under s. 66.1105 (4) (h) 2., the levy limit otherwise applicable under this section shall be adjusted in the first levy year in which the subtracted territory is not part of the value increment. In that year, the political subdivision in which the district is located shall increase the levy limit otherwise applicable by an amount equal to the political subdivision's maximum allowable levy for the immediately preceding year, multiplied by a percentage equal to 10 percent of the amount determined by dividing the equalized value increase, calculated as provided in par. (dq) 2., attributable to the territory that was subtracted, calculated for the previous year, by the political subdivision's equalized value, exclusive of any tax incremental district value increments, for the previous year, all as determined by the department of revenue.”.

AB245-AA2,12,23 36. Page 39, line 3: delete “2".

AB245-AA2,12,24 37. Page 39, line 4: delete “have" and substitute “has".

AB245-AA2,13,1 38. Page 39, line 5: delete lines 5 to 13 and substitute:

AB245-AA2,13,3 “a. Moneys raised by tax levy by the city, village, or town and expended for employment costs of law enforcement officers, as defined in s. 165.85 (2) (c).

AB245-AA2,13,6 b. The percentage of the total moneys raised by tax levy by the city, village, or town that is expended for employment costs of law enforcement officers, as defined in s. 165.85 (2) (c).

AB245-AA2,13,13 c. The number of full-time equivalent law enforcement officers, as defined in s. 165.85 (2) (c), employed by or assigned to the city, village, or town, not including officers whose positions are funded by grants received from the state or federal government. The person in charge of providing law enforcement service for the city, village, or town may use any reasonable method of estimating the average number of full-time equivalent law enforcement officers employed by or assigned to the city, village, or town for the year, but may consider only positions that are actually filled.”.

AB245-AA2,13,15 39. Page 39, line 16: after “capital expenditures" insert “or expenditures of grant moneys received from the state or federal government".

AB245-AA2,14,3 40. Page 39, line 19: after “subdivision" insert “, not including fire fighters and emergency medical services personnel whose positions are funded by grants received from the state or federal government. For volunteer fire and emergency medical services, those volunteer fire fighters and emergency medical services personnel who responded to at least 40 percent of calls to which volunteer fire protective or emergency medical services responded may be counted as full-time equivalent volunteer fire fighters and emergency medical services personnel under this subd. 2. b. The person in charge of providing fire protective and emergency medical services for the political subdivision may use any reasonable method of estimating the average number of full-time equivalent fire fighters and emergency medical services personnel employed by or assigned to the political subdivision for the year, but may consider only positions that are actually filled.".

AB245-AA2,14,5 41. Page 40, line 1: delete “If" and substitute “Except for a political subdivision that made a certification under subds. 2. to 4., if".

AB245-AA2,14,6 42. Page 40, line 8: delete lines 8 to 18 and substitute:

AB245-AA2,14,12 “2. A political subdivision that has consolidated its law enforcement services or fire protective or emergency medical services with another political subdivision or entered into a contract with a private entity to provide fire protective or emergency medical services may provide a certified statement to that effect in lieu of certification under par. (b) 1. or 2. This subdivision applies only to the year following consolidation or entry into a contract.”.

AB245-AA2,14,13 43. Page 40, line 19: after “has" insert “newly".

AB245-AA2,14,14 44. Page 40, line 20: delete “and" and substitute “or".

AB245-AA2,14,15 45. Page 40, line 20: delete “within".

AB245-AA2,14,16 46. Page 40, line 21: delete “the previous 2 years".

AB245-AA2,14,18 47. Page 40, line 22: after “2." insert “This subdivision applies only to the year following establishment of the agency.".

AB245-AA2,14,19 48. Page 40, line 23: before “town" insert “city, village, or".

AB245-AA2,14,20 49. Page 40, line 24: before “town" insert “city, village, or".

AB245-AA2,14,21 50. Page 42, line 9: after that line insert:

AB245-AA2,14,22 “ Section 65m. 66.1105 (4m) (b) 2m. of the statutes is created to read:

AB245-AA2,15,3 66.1105 (4m) (b) 2m. For a tax incremental district created after December 31, 2024, at the time of approval under subd. 2., the board shall establish the year of expected termination of the tax incremental district.”.

AB245-AA2,15,4 51. Page 42, line 17: after that line insert:

AB245-AA2,15,5 “ Section 66m. 66.1105 (6m) (c) 8. of the statutes is amended to read:

AB245-AA2,15,8 66.1105 (6m) (c) 8. The value of new construction in the tax incremental district, less and the value of improvements removed from the tax incremental district.”.

AB245-AA2,15,12 52. Page 84, line 19: delete the material beginning with “department" and ending with “70.995," on line 20 and substitute “ department, using the valuation methods that it uses to assess property under s. 70.995 prescribed in s. 70.32 (1) and s. 70.34, 2021 stats.,”.

AB245-AA2,15,16 53. Page 90, line 19: before “After" insert “In addition, if the 1st class city has enacted an ordinance regarding the city's retirement system that requires an actuary to periodically reset the actuarial contribution rate, the 1st class city may not impose a tax under this section unless the city repeals the ordinance.".

AB245-AA2,15,18 54. Page 91, line 12: after “its" insert “sewerage district created under s. 200.23,".

AB245-AA2,15,19 55. Page 91, line 25: delete “previous" and substitute “first full calendar".

AB245-AA2,15,20 56. Page 107, line 5: after “public works," insert “courts,".

AB245-AA2,15,23 57. Page 107, line 9: delete “the sum of the following:" and substitute “10 percent of the amount received by the county in 2022 under s. 79.035 or the sum of the following, whichever is greater:".

AB245-AA2,16,1 58. Page 107, line 12: delete lines 12 to 14 and substitute:

AB245-AA2,16,3 “a. Determine the county's levy limit under s. 66.0602 as if the valuation factor was 2 percent in 2021.

AB245-AA2,16,5 b. Subtract from the amount determined under subd. 2. a. the county's base levy in 2021 adjusted only as described in s. 66.0602 (2) (b).”.

AB245-AA2,16,6 59. Page 107, line 16: delete “2024" and substitute “2022 under s. 79.035".

AB245-AA2,16,7 60. Page 108, line 3: after that line insert:

AB245-AA2,16,11 “(ag) In addition to the payment under par. (a), each county for which the quotient of the total amount received in 2024 under par. (a) and s. 79.036 divided by the county's population in 2022 is less than 10 shall receive an amount calculated as follows:

AB245-AA2,16,12 1. Multiply the county's population in 2022 by 10.

AB245-AA2,16,14 2. Subtract the total amount received by the county in 2024 under pars. (a) and s. 79.036 from the amount determined under subd. 1.

AB245-AA2,16,18 (ar) In addition to the payment under par. (a), each county for which the quotient of the amount received in 2024 under par. (a) divided by the amount received in 2024 under s. 79.036 is less than 5 shall receive an amount calculated as follows:

AB245-AA2,16,20 1. Divide the amount received by the county in 2024 under s. 79.036 by the amount received in 2024 under par. (a).

AB245-AA2,16,21 2. Divide the amount determined under subd. 1. by 169.943.

AB245-AA2,16,22 3. Multiply the amount determined under subd. 2. by $17,490,600.”.

AB245-AA2,16,23 61. Page 108, line 4: after “population" insert “in 2022".

AB245-AA2,16,24 62. Page 108, line 5: delete “10" and substitute “15".

AB245-AA2,17,1 63. Page 108, line 8: delete that line and substitute:

AB245-AA2,17,2 “2. Subtract the amount determined under subd. 1. from 16.813.”.

AB245-AA2,17,3 64. Page 108, line 14: delete “Ten" and substitute “Fifteen".

AB245-AA2,17,4 65. Page 108, line 17: delete that line and substitute:

AB245-AA2,17,5 “b. Subtract the amount determined under subd. 1. a. from 14.5.”.

AB245-AA2,17,6 66. Page 109, line 1: after “30,000" insert “and less than 110,000,".

AB245-AA2,17,7 67. Page 109, line 2: delete “10" and substitute “15".

AB245-AA2,17,8 68. Page 109, line 6: delete that line and substitute:

AB245-AA2,17,9 “2. Subtract the amount determined under subd. 1. from 14.5.”.

AB245-AA2,17,10 69. Page 109, line 9: after that line insert:

AB245-AA2,17,13 “(e) In addition to the payment under par. (d), each city, village, and town with a population in 2022 of at least 30,000 and not more than 50,000 shall receive an amount calculated as follows:

AB245-AA2,17,16 1. Divide the population of the city, village, or town in 2022 by the sum of the population in 2022 of all cities, villages, and towns with a population in 2022 of at least 30,000 and not more than 50,000.

AB245-AA2,17,17 2. Multiply the amount determined under subd. 1. by $5,000,000.

AB245-AA2,17,21 (f) Each city, village, and town with a population in 2022 of 110,000 or more shall receive an amount equal to 10 percent of the amount received by the city, village, or town in 2024 under s. 79.036 or the amount calculated as follows, whichever is greater:

AB245-AA2,17,22 1. Multiply the population of the city, village, or town in 2022 by 0.00001659.

AB245-AA2,17,23 2. Subtract the amount determined under subd. 1. from 14.5.

AB245-AA2,18,2 3. Multiply the population of the city, village, or town in 2022 by the amount determined under subd. 2.

AB245-AA2,18,3 4. Add the amount determined under subd. 3. to 25,700.”.

AB245-AA2,18,4 70. Page 110, line 10: after that line insert:

AB245-AA2,18,6 “am. The agreement or contract is entered into no earlier than the date identified in the notice under 2023 Wisconsin Act .... (this act), section 244 (1).”.

AB245-AA2,18,8 71. Page 116, line 10: after “1m.," insert “revenues generated from a tax imposed under s. 77.701,".

AB245-AA2,18,10 72. Page 116, line 22: after “1m.," insert “revenues generated from a tax imposed under s. 77.701,".

AB245-AA2,18,11 73. Page 117, line 10: after that line insert:

AB245-AA2,18,12 “ Section 217m. 79.05 (4) of the statutes is created to read:

AB245-AA2,18,15 79.05 (4) Notwithstanding subs. (2) and (3), in 2025, each municipality shall receive a payment under this section that is equal to the amount of the payment received by the municipality under this section in 2024.”.

AB245-AA2,18,16 74. Page 119, line 11: after that line insert:

AB245-AA2,18,17 “ Section 219n. 111.70 (4) (mc) 7. of the statutes is created to read:

AB245-AA2,18,24 111.70 (4) (mc) 7. In any municipality with a retirement system established under chapter 201 or 396, laws of 1937, any terms of such a retirement system, including, but not limited to, the costs, payments, contributions, benefits, or design, including all impacts or effects that any changes made to the retirement system might have upon the wages, hours, or conditions of employment, with any bargaining unit composed of public safety employees or any employees treated as public safety employees under par. (bn).”.

AB245-AA2,19,1 75. Page 120, line 21: delete lines 21 and 22 and substitute:

AB245-AA2,19,2 “1. The incident occurred during one of the following:

AB245-AA2,19,3 a. School hours.

AB245-AA2,19,4 b. A school-sanctioned event that occurred before or after school hours.