AB150: Bill Text

****Note: This is reconciled s. 70.113 (2) (a). This Section has been affected by drafts with the following LRB numbers: LRB-0869 and LRB-2161.

AB150, s. 3353 Section 3353. 70.114 (1) (c) of the statutes is amended to read:

AB150,1188,9 70.114 (1) (c) "Land" means state forests, as defined in s. 28.02 (1), that are acquired after December 31, 1991, state parks, state trails, the ice age trail, state recreation areas and roadside parks under s. 27.01 that are acquired after December 31, 1991, under s. 27.01 and other areas that are acquired after December 31, 1991, under s. 23.09 (2) (d), 23.091, 23.0913, 23.27, 23.29, 23.293, 23.31 or 29.571 (1).

AB150, s. 3354 Section 3354. 70.114 (1) (d) of the statutes is amended to read:

AB150,1189,2 70.114 (1) (d) "Purchase price" means the amount paid by the department of natural resources or the department of tourism and parks for a fee simple interest in real property. "Purchase price" does not include administrative costs incurred by the department of natural resources or the department of tourism and parks to acquire the land, such as legal fees, appraisal costs or recording fees. If real estate is transferred to the department of natural resources or to the department of tourism and parks by gift or is sold to the applicable department for an amount that is less than the estimated fair market value of the property as shown on the property tax bill prepared for the prior year under s. 74.09, "purchase price" means an amount equal to the estimated fair market value of the property as shown on that tax bill. If the real estate is exempt from taxation at the time that it is transferred or sold to the department of natural resources or the department of tourism and parks and if the property was not sold at an arm's-length sale, "purchase price" means the fair market value of the real estate at the time that the applicable department takes title to it.

AB150, s. 3355 Section 3355. 70.119 (1) of the statutes is amended to read:

AB150,1189,13 70.119 (1) The state and the University of Wisconsin Hospitals and Clinics Authority shall make reasonable payments at established rates for water, sewer and electrical services and all other services directly provided by a municipality to state facilities by a municipality and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38), including garbage and trash disposal and collection, which are financed in whole or in part by special charges or fees. Such payments for services provided to state facilities shall be made from the appropriations to state agencies for the operation of state the facilities. Each state agency making such payments shall annually report the payments to the department.

AB150, s. 3356 Section 3356. 70.119 (3) (d) of the statutes is amended to read:

AB150,1189,19 70.119 (3) (d) "Municipal services" means police and fire protection, garbage and trash disposal and collection not paid for under sub. (1) and, subject to approval by the committee, any other direct general government service provided by municipalities to state facilities by municipalities and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38).

AB150, s. 3357 Section 3357. 70.119 (4) of the statutes is amended to read:

AB150,1190,2 70.119 (4) The department shall be responsible for negotiating with municipalities on payments for municipal services and may delegate certain responsibilities of negotiation to other state agencies or to the University of Wisconsin Hospitals and Clinics Authority. Prior to negotiating with municipalities the department shall submit guidelines for negotiation to the committee for approval.

AB150, s. 3358 Section 3358. 70.119 (5) of the statutes is amended to read:

AB150,1190,7 70.119 (5) Upon approval of guidelines by the committee, the department shall proceed with negotiations. In no case may a municipality withhold services to the state or to the University of Wisconsin Hospitals and Clinics Authority during negotiations.

AB150, s. 3359 Section 3359. 70.119 (6) (a) of the statutes is amended to read:

AB150,1190,19 70.119 (6) (a) No later than November 15 annually, the department shall report to the cochairpersons of the committee the results of its negotiations and the total payments proposed to be made in the subsequent calendar year. In computing the proposed payments to a municipality, the department shall base its calculations on the values of state facilities and facilities of the University of Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38), as determined by the department for January 1 of the year preceding the year of the report, and the values of improvements to property in the municipality as determined under s. 70.57 (1) for January 1 of the year preceding the year of the report, and shall also base its calculations on revenues and expenditures of the municipality as reported under s. 73.10 (2) for the year preceding the year of the report.

AB150, s. 3360 Section 3360. 70.119 (7) (a) of the statutes is amended to read:

AB150,1191,2 70.119 (7) (a) The department shall make payment from the appropriation under s. 20.835 (5) (a) for municipal services provided by municipalities to state facilities. If the appropriation under s. 20.835 (5) (a) is insufficient to pay the full amount under sub. (6) in any one year, the department shall prorate payments among the municipalities entitled thereto. The University of Wisconsin Hospitals and Clinics Authority shall make payment for municipal services provided by municipalities to facilities of the authority described in s. 70.11 (38).

AB150, s. 3361 Section 3361. 70.27 (5) of the statutes is amended to read:

AB150,1192,5 70.27 (5) Surveys, reconciliations. The surveyor making the plat shall survey and lay out the boundaries of each parcel, street, alley, lane, roadway, or dedication to public or private use, according to the records of the register of deeds, and whatever evidence that may be available to show the intent of the buyer and seller, in the chronological order of their conveyance or dedication, and set temporary monuments to show the results of such survey which shall be made permanent upon recording of the plat as provided for in this section. The map shall be at a scale of not more than 100 feet per inch, unless waived in writing by the department of agriculture, trade and consumer protection development under s. 236.20 (2) (L). The owners of record of lands in the plat shall be notified by certified letter mailed to their last-known address, in order that they shall have opportunity to examine the map, view the temporary monuments, and make known any disagreement with the boundaries as shown by the temporary monuments. It is the duty of the surveyor making the plat to reconcile any discrepancies that may be revealed, so that the plat as certified to the governing body is in conformity with the records of the register of deeds as nearly as is practicable. When boundary lines between adjacent parcels, as evidenced on the ground, are mutually agreed to in writing by the owners of record, such lines shall be the true boundaries for all purposes thereafter, even though they may vary from the metes and bounds descriptions previously of record. Such written agreements shall be recorded in the office of the register of deeds. On every assessor's plat, as certified to the governing body, shall appear the volume, page and document number of the metes and bounds description of each parcel, as recorded in the office of the register of deeds, which shall be identified with the number by which such parcel is designated on the plat, except that lots which have been conveyed or otherwise acquired but upon which no deed is recorded in the office of register of deeds may be shown on an assessor's plat and when so shown shall contain a full metes and bounds description.

AB150, s. 3362 Section 3362. 70.27 (8) of the statutes is amended to read:

AB150,1193,6 70.27 (8) Plat filed with governing body. Within 2 days after the assessor's plat is filed with the governing body, it shall be transmitted to the department of agriculture, trade and consumer protection development by the clerk of the governing body which ordered the plat. The department of agriculture, trade and consumer protection development shall review the plat within 30 days of its receipt. No such plat may be given final approval by the local governing body until the department of agriculture, trade and consumer protection development has certified on the face of the original plat that it complies with the applicable provisions of ss. 236.15 and 236.20. After the plat has been so certified the clerk shall promptly publish a class 3 notice thereof, under ch. 985. The plat shall remain on file in the clerk's office for 30 days after the first publication. At any time within the 30-day period any person or public body having an interest in any lands affected by the plat may bring a suit to have the plat corrected. If no suit is brought within the 30-day period, the plat may be approved by the governing body, and filed for record. If a suit is brought, approval shall be withheld until the suit is decided. The plat shall then be revised in accordance with the decision if necessary, and, without rereferral to the department of agriculture, trade and consumer protection development unless rereferral is ordered by the court. The plat may then be approved by the governing body and filed for record. When so filed the plat shall carry on its face the certificate of the clerk that all provisions of this section have been complied with. When recorded after approval by the governing body, the plat shall have the same effect for all purposes as if it were a land division plat made by the owners in full compliance with ch. 236. Before January 1 of each year, the register of deeds shall notify the town clerks of the recording of any assessors' plats made or amended during the preceding year, affecting lands in their towns.

AB150, s. 3363 Section 3363. 70.375 (1) (intro.) of the statutes is amended to read:

AB150,1193,8 70.375 (1) Definitions. (intro.) In ss. 70.37 to 70.395 70.3965:

AB150, s. 3364 Section 3364. 70.375 (4) (r) of the statutes is created to read:

AB150,1193,10 70.375 (4) (r) Administrative fees under s. 70.3965.

AB150, s. 3365 Section 3365. 70.39 (4) of the statutes is amended to read:

AB150,1194,3 70.39 (4) Within 5 days after the receipt of the warrant the sheriff shall file a copy of it with the clerk of the circuit court of the county, unless the person makes satisfactory arrangements for payment with the department, in which case, the sheriff shall, at the direction of the department, return the warrant to it. The clerk shall docket the warrant as a delinquent income or franchise tax warrant is docketed under s. 806.11. The clerk shall accept, file and docket the warrant without prepayment of any fee, but shall submit a statement of the proper fees within 30 days to the department of revenue. The fees shall be paid by the state treasurer upon audit by the department secretary of administration on the certificate of the secretary of revenue and shall be charged to the proper appropriation for the department of revenue. The sheriff shall be entitled to the same fees for executing upon the warrant as upon an execution against property issued out of a court of record, to be collected in the same manner. Upon the sale of any real estate the sheriff shall execute a deed of the real estate, and the person may redeem the real estate as from a sale under an execution against property upon a judgment of a court of record. No public official may demand prepayment of any fee for the performance of any official act required in carrying out this section.

AB150, s. 3366 Section 3366. 70.395 (2) (i) of the statutes is amended to read:

AB150,1194,10 70.395 (2) (i) The board may require financial audits of all recipients of payments made under pars. (d) to (g). The board shall require that all funds received under pars. (d) to (g) be placed in a segregated account. The financial audit may be conducted as part of a municipality's or county's annual audit, if one is conducted. The cost of the audits shall be paid by the board from the appropriation under s. 20.566 (7) (a) (g).

AB150, s. 3367 Section 3367. 70.3965 of the statutes is created to read:

AB150,1194,18 70.3965 Fund administrative fee. There is imposed an investment and local impact fund administrative fee on each person that has gross proceeds. On or before July 31 the department shall calculate the fee imposed on each such person by dividing the person's gross proceeds for the previous year by the total gross proceeds of all persons for that year and by multiplying the resulting fraction by the amount expended under s. 20.566 (7) (g) for the previous fiscal year. Each person who is subject to a fee under this section shall pay that fee on or before August 15.

AB150, s. 3368 Section 3368. 70.99 (12) of the statutes is repealed and recreated to read:

AB150,1194,21 70.99 (12) The county may charge the cities, villages and towns for which it assesses for the costs of that assessment.

AB150, s. 3369 Section 3369. 70.99 (13) (a) 1. of the statutes is amended to read:

AB150,1195,5 70.99 (13) (a) 1. The department of revenue shall prescribe the due dates, the blanks and forms and the format of information transmitted by the county assessor to the department as to the assessment of property and such other information as may be needed in its work as well as the forms of assessment rolls, blanks, books and returns required for the assessment and collection of general property taxes by county. The county shall submit material on or before the due dates that the department prescribes and shall use all of the material that the department prescribes.

AB150, s. 3370 Section 3370. 70.99 (13) (a) 3. of the statutes is repealed.

AB150, s. 3371 Section 3371. 70.99 (13) (b) of the statutes is amended to read:

AB150,1195,15 70.99 (13) (b) The department of revenue shall prescribe minimum specifications for assessment maps. Any county whose assessment maps do not meet the department's specifications at the time of converting to the county assessment system shall have 4 years from the first countywide January 1 assessment date to bring its maps in conformance with the department's specifications. If a county fails to bring its maps in conformance with the department's specifications within the 4-year period, or fails to maintain them at that level thereafter, the county shall be ineligible to receive any payment under sub. (12).

AB150, s. 3372 Section 3372. 70.99 (13) (c) 1. of the statutes is renumbered 70.99 (13) (c) and amended to read:

AB150,1195,22 70.99 (13) (c) The department of revenue shall determine the minimum number of staff members required for each county assessor's office and the level of certification under sub. (3) required for each position. The county shall employ the number of staff members that the department determines at the level of certification that the department determines.

AB150, s. 3373 Section 3373. 70.99 (13) (c) 2. of the statutes is repealed.

AB150, s. 3374 Section 3374. 71.06 (1) (intro.) of the statutes is amended to read:

AB150,1196,8 71.06 (1) Fiduciaries, single individuals and heads of households. (intro.) The tax to be assessed, levied and collected upon the taxable incomes of all fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and single individuals for taxable years beginning on or after August 1, 1986, and before January 1, 1994, and upon the taxable incomes of all fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and single individuals and heads of households for taxable years beginning on or after January 1, 1994, except as provided in sub. (2e), shall be computed at the following rates:

AB150, s. 3375 Section 3375. 71.06 (2) (intro.) of the statutes is amended to read:

AB150,1196,13 71.06 (2) Married persons. (intro.) The tax to be assessed, levied and collected upon the taxable incomes of all married persons for calendar year 1987 and corresponding fiscal years and for calendar and fiscal years thereafter , except as provided in sub. (2e), shall be computed at the following rates:

AB150, s. 3376 Section 3376. 71.06 (2e) of the statutes is created to read:

AB150,1196,16 71.06 (2e) Top rate. For taxable years beginning on or after January 1, 1996, the rate under subs. (1) (c) and (2) (a) 3. and (b) 3. is 6.87%.

AB150, s. 3377 Section 3377. 71.06 (2m) of the statutes is amended to read:

AB150,1196,21 71.06 (2m) Rate changes. If a rate under sub. (1) or, (2) or (2e) changes during a taxable year, the taxpayer shall compute the tax for that taxable year by the methods applicable to the federal income tax under section 15 of the internal revenue code.

AB150, s. 3378 Section 3378. 71.07 (2di) (d) 2. of the statutes is amended to read:

AB150,1197,2 71.07 (2di) (d) 2. A statement from the department of development verifying the purchase price of the investment and verifying that the investment fulfills the requirements under par. (a) that the claimant's activities substantially correspond to the information upon which the department of development relied to certify the claimant under s. 560.765 (3).

AB150, s. 3379 Section 3379. 71.07 (2dj) (e) 3. a. of the statutes is renumbered 71.07 (2dj) (e) 3. and amended to read:

AB150,1197,11 71.07 (2dj) (e) 3. If certified under s. 560.765 (3) for tax benefits before January 1, 1992, a A statement from the department of development verifying the amount of qualifying wages and verifying that the employes were hired for work only in a development zone or are mobile employes whose base of operations is in a development zone that the claimant's activities substantially correspond to the information upon which the department of development relied to certify the claimant under s. 560.765 (3).

AB150, s. 3380 Section 3380. 71.07 (2dj) (e) 3. b. of the statutes is repealed.

AB150, s. 3381 Section 3381. 71.07 (2ds) (d) 2. of the statutes is amended to read:

AB150,1197,18 71.07 (2ds) (d) 2. A statement from the department of development verifying the amount of taxes paid under subchs. III and V of ch. 77 for eligible property by the claimant that the claimant's activities substantially correspond to the information upon which the department of development relied to certify the claimant under s. 560.765 (3).

AB150, s. 3382 Section 3382. 71.07 (9) (b) of the statutes is amended to read:

AB150,1198,2 71.07 (9) (b) Subject to the limitations under this subsection, a claimant may claim as a credit against, but not to exceed the amount of, taxes under s. 71.02, 10% of a percentage equal to the top marginal tax rate under s. 71.06 multiplied by the first $2,000 of property taxes or rent constituting property taxes, or 10% of a percentage equal to the top marginal tax rate under s. 71.06 multiplied by the first $1,000 of property taxes or rent constituting property taxes of a married person filing separately.

AB150, s. 3383 Section 3383. 71.07 (9e) (ad) (intro.) of the statutes is amended to read:

AB150,1198,9 71.07 (9e) (ad) (intro.) For taxable years beginning on or after January 1, 1994 after December 31, 1993, and before January 1, 1995, a person who has one qualifying child who has the same principal place of abode as the person may credit against the tax imposed under s. 71.02 an amount equal to the amount calculated by one of the following methods, based on the person's earned income or federal adjusted gross income:

AB150, s. 3384 Section 3384. 71.07 (9e) (ah) (intro.) of the statutes is amended to read:

AB150,1198,16 71.07 (9e) (ah) (intro.) For taxable years beginning on or after January 1, 1994 after December 31, 1993, and before January 1, 1995, a person who has 2 qualifying children who have the same principal place of abode as the person may credit against the tax imposed under s. 71.02 an amount equal to the amount calculated by one of the following methods, based on the person's earned income or federal adjusted gross income:

AB150, s. 3385 Section 3385. 71.07 (9e) (aj) of the statutes is created to read:

AB150,1198,23 71.07 (9e) (aj) For taxable years beginning on or after January 1, 1995, a person who has one qualifying child who has the same principal place of abode as the person may credit against the tax imposed under s. 71.02 an amount equal to a percentage of the federal basic earned income credit for which the person is eligible for the taxable year under section 32 (b) (1) (A) to (C) of the internal revenue code, as calculated by the department of revenue under par. (ar).

AB150, s. 3386 Section 3386. 71.07 (9e) (aL) of the statutes is created to read:

AB150,1199,6 71.07 (9e) (aL) For taxable years beginning on or after January 1, 1995, a person who has 2 qualifying children who have the same principal place of abode as the person may credit against the tax imposed under s. 71.02 an amount equal to a percentage of the federal basic earned income credit for which the person is eligible for the taxable year under section 32 (b) (1) (A) to (C) of the internal revenue code, as calculated by the department of revenue under par. (ar).

AB150, s. 3387 Section 3387. 71.07 (9e) (an) of the statutes is created to read:

AB150,1199,13 71.07 (9e) (an) For taxable years beginning on or after January 1, 1995, a person who has 3 or more qualifying children who have the same principal place of abode as the person may credit against the tax imposed under s. 71.02 an amount equal to a percentage of the federal basic earned income credit for which the person is eligible for the taxable year under section 32 (b) (1) (A) to (C) of the internal revenue code, as calculated by the department of revenue under par. (ar).

AB150, s. 3388 Section 3388. 71.07 (9e) (ap) (intro.) of the statutes is amended to read:

AB150,1199,20 71.07 (9e) (ap) (intro.) For taxable years beginning on or after January 1, 1994 after December 31, 1993, and before January 1, 1995, a person who has more than 2 qualifying children who have the same principal place of abode as the person may credit against the tax imposed under s. 71.02 an amount equal to the amount calculated by one of the following methods, based on the person's earned income or federal adjusted gross income:

AB150, s. 3389 Section 3389. 71.07 (9e) (ar) of the statutes is created to read:

AB150,1200,7 71.07 (9e) (ar) Subject to par. (as), the amount calculated by the department of revenue that may be claimed by claimants under pars. (aj), (aL) and (an), based on the department's estimate of the number of claimants that file claims under this subsection, shall increase with the number of dependents whom the claimant has such that the amount that may be claimed by a claimant who has 2 qualifying children as described under par. (aL) shall not be less than 5 times the amount that may be claimed by a claimant who has one qualifying child as described under par. (aj) and the amount that may be claimed by a claimant who has 3 or more qualifying children as described under par. (an) shall not be less than 15 times the amount that may be claimed by a claimant who has one qualifying child as described under par. (aj).

AB150, s. 3390 Section 3390. 71.07 (9e) (as) of the statutes is created to read:

AB150,1200,10 71.07 (9e) (as) The total amount to be distributed under this subsection from the appropriation under s. 20.835 (2) (f) shall be one of the following:

AB150,1200,11 1. In 1996, $60,300,000.

AB150,1200,12 2. In 1997, $65,800,000.

AB150, s. 3391 Section 3391. 71.07 (9e) (at) 1. (intro.) of the statutes is amended to read:

AB150,1200,15 71.07 (9e) (at) 1. (intro.) For taxable years beginning on or after January 1, 1994, and subject to subd. 2. after December 31, 1993, and before January 1, 1995:

AB150, s. 3392 Section 3392. 71.07 (9e) (at) 2. of the statutes is repealed.

AB150, s. 3393 Section 3393. 71.07 (9e) (at) 3. (intro.) of the statutes is amended to read:

AB150,1200,20 71.07 (9e) (at) 3. (intro.) For taxable years beginning on or after January 1, 1994 after December 31, 1993, and before January 1, 1995, the maximum credit is one of the following amounts:

AB150, s. 3394 Section 3394. 71.10 (3) (b) of the statutes is amended to read:

AB150,1201,4 71.10 (3) (b) The secretary of revenue shall provide a place for those designations on the face of the individual income tax return and shall provide next to that place a statement that a designation will not increase tax liability. Annually on August 15, the secretary of revenue shall certify to the elections board, the department secretary of administration and the state treasurer under s. 11.50 the total amount of designations made during the preceding fiscal year. If any individual attempts to place any condition or restriction upon a designation, that individual is deemed not to have made a designation on his or her tax return.

AB150, s. 3395 Section 3395. 71.10 (5) (h) (intro.) of the statutes is amended to read:

AB150,1201,8 71.10 (5) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of natural resources, the department secretary of administration and the state treasurer:

AB150, s. 3396 Section 3396. 71.125 of the statutes is amended to read:

AB150,1201,13 71.125 Imposition of tax. The tax imposed by this chapter on individuals and the rates under s. 71.06 (1) and, (2) and (2e) shall apply to the Wisconsin taxable income of estates or trusts, except nuclear decommissioning trust or reserve funds, and that tax shall be paid by the fiduciary.

AB150, s. 3397 Section 3397. 71.26 (1) (a) of the statutes is amended to read:

AB150,1202,13 71.26 (1) (a) Certain corporations. Income of corporations organized under ch. 185, except income of a cooperative sickness care association organized under s. 185.981, or of a hospital service insurance corporation under s. 613.81, that is derived from a health maintenance organization as defined in s. 609.01 (2) or a limited service health organization as defined in s. 609.01 (3), or operating under subch. I of ch. 616 which are bona fide cooperatives operated without pecuniary profit to any shareholder or member, or operated on a cooperative plan pursuant to which they determine and distribute their proceeds in substantial compliance with s. 185.45, and the income, except the unrelated business taxable income as defined in section 512 of the internal revenue code and except income that is derived from a health maintenance organization as defined in s. 609.01 (2) or a limited service health organization as defined in s. 609.01 (3), of all religious, scientific, educational, benevolent or other corporations or associations of individuals not organized or conducted for pecuniary profit. This paragraph does not apply to the income of savings banks, mutual loan corporations or savings and loan associations. This paragraph applies to the income of credit unions except to the income of any credit union that is derived from public deposits for any taxable year in which the credit union is approved as a public depository under ch. 34 and acts as a depository of state or local funds under s. 186.113 (20). For purposes of this paragraph, the income of a credit union that is derived from public deposits is the product of the credit union's gross annual income for the taxable year multiplied by a fraction, the numerator of which is the average monthly balance of public deposits in the credit union during the taxable year, and the denominator of which is the average monthly balance of all deposits in the credit union during the taxable year.