AB499: Bill Text

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB499, s. 1 Section 1. 13.48 (7) of the statutes is amended to read:

AB499,7,5 13.48 (7) Biennial recommendations. The building commission shall prepare and formally adopt recommendations for the long-range state building program on a biennial basis. The building commission shall include in its report any projects proposed by the state fair park board involving a cost of not more than $250,000, together with the method of financing those projects proposed by the board, without recommendation. Unless a later date is requested by the building commission and approved by the joint committee on finance, the building commission shall, no later than the first Tuesday in April of each odd-numbered year, transmit the report prepared by the department of administration under s. 16.40 (20) and the commission's recommendations for the succeeding fiscal biennium that require legislative approval to the joint committee on finance in the form of proposed legislation prepared in proper form. If the building commission includes any recommendation for construction of a state office building, the commission shall ensure that the recommended location of the building is consistent with construction requirements under sub. (10) (c).

AB499, s. 2 Section 2. 13.48 (10) (c) of the statutes is created to read:

AB499,7,14 13.48 (10) (c) Unless otherwise required by law, the building commission shall not authorize the construction of any state office building, whether for utilization by a single agency or otherwise, to be located outside of a downtown area, as certified under s. 560.03 (21m), unless the cost of locating the building inside a downtown area is more than 10% greater than the average cost of locating the building in that portion of the geographic area that is served by the functions to be performed in the building on the date of initial occupancy outside of any downtown area, as determined by the department of administration.

AB499, s. 3 Section 3. 13.48 (15) of the statutes is amended to read:

AB499,8,2 13.48 (15) Acquisition of leasehold interests. Subject to the requirements of s. 20.924 (1) (i), the building commission shall have the authority to acquire leasehold interests in land and buildings where such authority is not otherwise provided to an agency by law. The building commission shall not approve any lease for state office facilities, whether for utilization by a single agency or otherwise, to be located outside of a downtown area, as certified under s. 560.03 (21m), unless the cost of locating the facilities inside a downtown area is more than 10% greater than the average cost of locating the facilities in that portion of the geographic area that is served by the functions to be performed in the facilities on the date of initial occupancy under the lease outside of any downtown area, as determined by the department of administration.

AB499, s. 4 Section 4. 41.11 (1) (bm) of the statutes is created to read:

AB499,8,6 41.11 (1) (bm) Promote travel to business areas that are or have been the subject of revitalization efforts under the State Main Street Program under s. 560.081 or that are certified downtowns under s. 560.03 (21m).

AB499, s. 5 Section 5. 44.02 (24) of the statutes is renumbered 44.02 (24) (a).

AB499, s. 6 Section 6. 44.02 (24) (b) of the statutes is created to read:

AB499,8,11 44.02 (24) (b) Charge a fee of $150 for a certification under par. (a). The historical society shall collect the fee under this paragraph when an applicant applies for certification under par. (a).

AB499, s. 7 Section 7. 44.02 (24d) of the statutes is created to read:

AB499,8,17 44.02 (24d) (a) Promulgate by rule procedures, standards, and forms necessary to certify, and shall certify, expenditures for preservation or rehabilitation of historic property for the purposes of ss. 71.07 (9m) (a) and (cm), 71.28 (6) (a) and (cm), and 71.47 (6) (a) and (cm). Such standards shall be substantially similar to the standards used by the secretary of the interior to certify rehabilitations under 26 USC 47 (c) (2).

AB499,8,22 (b) Charge a fee for a certification under par. (a) equal to 1% of the qualified rehabilitation expenditures for the historic property that is the subject of the certification, except that no fee under this paragraph may be less than $150 nor more than $10,000. The historical society shall collect the fee under this paragraph when an applicant applies for certification under par. (a).

AB499, s. 8 Section 8. 59.69 (4m) of the statutes is amended to read:

AB499,9,9 59.69 (4m) Historic preservation. A county, as an exercise of its zoning and police powers for the purpose of promoting the health, safety and general welfare of the community and of the state, may regulate by ordinance any place, structure or object with a special character, historic interest, aesthetic interest or other significant value, for the purpose of preserving the place, structure or object and its significant characteristics. The county may create a landmarks commission to designate historic landmarks and establish historic districts. The county may regulate all historic landmarks and all property within each historic district to preserve the historic landmarks and property within the district and the character of the district, and shall interpret the county's regulations liberally to facilitate the preservation and restoration of historic buildings and structures.

AB499, s. 9 Section 9. 60.64 of the statutes is amended to read:

AB499,9,21 60.64 Historic preservation. The town board, in the exercise of its zoning and police powers for the purpose of promoting the health, safety and general welfare of the community and of the state, may regulate any place, structure or object with a special character, historic interest, aesthetic interest or other significant value for the purpose of preserving the place, structure or object and its significant characteristics. The town board may create a landmarks commission to designate historic landmarks and establish historic districts. The board may regulate all historic landmarks and all property within each historic district to preserve the historic landmarks and property within the district and the character of the district, and shall interpret the board's regulations liberally to facilitate the preservation and restoration of historic buildings and structures.

AB499, s. 10 Section 10. 62.23 (7) (em) of the statutes is amended to read:

AB499,9,25 62.23 (7) (em) Historic preservation. A city, as an exercise of its zoning and police powers for the purpose of promoting the health, safety and general welfare of the community and of the state, may regulate by ordinance, or if a city contains any property that is listed on the national register of historic places in Wisconsin or the state register of historic places shall, not later than 1995, enact an ordinance to regulate, any place, structure or object with a special character, historic, archaeological or aesthetic interest, or other significant value, for the purpose of preserving the place, structure or object and its significant characteristics. A city may create a landmarks commission to designate historic or archaeological landmarks and establish historic districts. The city may regulate, or if the city contains any property that is listed on the national register of historic places in Wisconsin or the state register of historic places shall regulate, all historic or archaeological landmarks and all property within each historic district to preserve the historic or archaeological landmarks and property within the district and the character of the district, and shall interpret the city's regulations liberally to facilitate the preservation and restoration of historic buildings and structures.

AB499, s. 11 Section 11. 71.07 (5m) (a) 4. of the statutes is amended to read:

AB499,10,16 71.07 (5m) (a) 4. "Net tax liability" means a claimant's income tax liability after he or she completes the computations listed in s. 71.10 (4) (a) to (dr) (dm).

AB499, s. 12 Section 12. 71.07 (9m) (a) of the statutes is renumbered 71.07 (9m) (a) 1. and amended to read:

AB499,11,2 71.07 (9m) (a) 1. Any Except as provided in subd. 2., any person may claim as a credit against the taxes otherwise due imposed under this chapter s. 71.02, up to the amount of those taxes, an amount equal to 5% of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the internal revenue code Internal Revenue Code, for certified historic structures on property located in this state, if the physical work of construction or destruction in preparation for construction begins after December 31, 1988, and the rehabilitated property is placed in service after June 30, 1989.

AB499, s. 13 Section 13. 71.07 (9m) (a) 2. of the statutes is created to read:

AB499,11,15 71.07 (9m) (a) 2. A person who would otherwise be eligible to claim the rehabilitation credit under section 47 of the Internal Revenue Code, except that the rehabilitated property is not a certified historic structure, as defined in section 47 (c) (3) of the Internal Revenue Code, may claim as a credit against taxes imposed under s. 71.02, up to the amount of those taxes, an amount equal to 20% of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for rehabilitated property in this state, if the rehabilitated property is located in a certified downtown under s. 560.03 (21m) or is included in a business area revitalization under s. 560.081; if the rehabilitation is approved by the state historical society before the physical work of construction, or destruction in preparation for construction, begins; and if the physical work of construction, or destruction in preparation for construction, begins after December 31, 2003.

AB499, s. 14 Section 14. 71.07 (9m) (c) of the statutes is amended to read:

AB499,11,23 71.07 (9m) (c) No Except as provided in par. (cm), no person may claim the a credit under this subsection unless the claimant includes with the claimant's return evidence that the rehabilitation was approved recommended by the state historic preservation officer for approval by the secretary of the interior under 36 CFR 67.6 before the physical work of construction, or destruction in preparation for construction, began; and the claimant claims the credit for the same taxable year in which the claimant would have claimed the credit for federal purposes.

AB499, s. 15 Section 15. 71.07 (9m) (cm) of the statutes is created to read:

AB499,12,11 71.07 (9m) (cm) A person whose qualified rehabilitation expenditures do not satisfy the adjusted basis requirement under section 47 (c) (1) of the Internal Revenue Code, but who otherwise would be eligible to claim the rehabilitation credit under section 47 of the Internal Revenue Code, may claim the credit under par. (a) 1., if the person's qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, are at least $10,000; if the rehabilitation is approved by the state historical society before the physical work of construction, or destruction in preparation for construction, begins; if the person includes evidence of such approval with the person's return; and if the person claims the credit for the same taxable year in which the person would have claimed the credit for federal purposes.

AB499, s. 16 Section 16. 71.07 (9m) (g) of the statutes is created to read:

AB499,12,20 71.07 (9m) (g) A person who has incurred qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for certified historic structures located in this state, as described in par. (a), but who is not a resident of this state and who is not required to file a return under this chapter, may enter into an agreement with another person, with the department's approval and in the manner prescribed by the department, so that the other person may claim the credit under this subsection, if the other person is subject to the taxes imposed under s. 71.02.

AB499, s. 17 Section 17. 71.07 (9m) (h) of the statutes is created to read:

AB499,13,5 71.07 (9m) (h) A person who receives a credit under this subsection shall add to the person's liability for taxes imposed under s. 71.02 one of the following percentages of the amount of the credits received under this subsection for rehabilitating or preserving the property if, within 5 years after the date on which the preservation or rehabilitation work that was the basis of the credit is completed, the person either sells or conveys the property by deed or land contract or the state historical society certifies to the department of revenue that the historic property has been altered to the extent that it does not comply with the standards promulgated under s. 44.02 (24d):

AB499,13,7 1. If the sale, conveyance, or noncompliance occurs during the first year after the date on which the preservation or rehabilitation is completed, 100%.

AB499,13,9 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after the date on which the preservation or rehabilitation is completed, 80%.

AB499,13,11 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after the date on which the preservation or rehabilitation is completed, 60%.

AB499,13,13 4. If the sale, conveyance, or noncompliance occurs during the 4th year after the date on which the preservation or rehabilitation is completed, 40%.

AB499,13,15 5. If the sale, conveyance, or noncompliance occurs during the 5th year after the date on which the preservation or rehabilitation is completed, 20%.

AB499, s. 18 Section 18. 71.07 (9r) (a) of the statutes is renumbered 71.07 (9r) (a) 1. and amended to read:

AB499,14,3 71.07 (9r) (a) 1. For Except as provided in subd. 2., for taxable years beginning on or after August 1, 1988, any natural person may claim as a credit against the taxes otherwise due imposed under s. 71.02 , up to the amount of those taxes, an amount equal to 25% of the costs of preservation or rehabilitation of historic property located in this state, including architectural fees and costs incurred in preparing nomination forms for listing in the national register of historic places in Wisconsin or the state register of historic places, if the nomination is made within 5 years prior to submission of a preservation or rehabilitation plan under par. (b) 3. b., and if the physical work of construction or destruction in preparation for construction begins after December 31, 1988, except that the credit may not exceed $10,000, or $5,000 for married persons filing separately, for any preservation or rehabilitation project.

AB499, s. 19 Section 19. 71.07 (9r) (a) 2. of the statutes is created to read:

AB499,14,16 71.07 (9r) (a) 2. For taxable years beginning after December 31, 2003, any natural person may claim as a credit against the taxes imposed under s. 71.02, up to the amount of those taxes, an amount equal to 30% of the costs of preservation or rehabilitation of property that is located in a certified downtown under s. 560.03 (21m) or is included in a business area revitalization under s. 560.081, including architectural fees and costs incurred in preparing nomination forms for listing in the national register of historic places in Wisconsin or the state register of historic places, if the nomination is made within 5 years prior to submission of a preservation or rehabilitation plan under par. (b) 3. b., and if the physical work of construction or destruction in preparation for construction begins after December 31, 2003, except that the credit may not exceed $10,000, or $5,000 for married persons filing separately, for any preservation or rehabilitation project.

AB499, s. 20 Section 20. 71.07 (9r) (b) 3. a. of the statutes is amended to read:

AB499,15,2 71.07 (9r) (b) 3. a. The Except as provided in subd. 3. am., the property is listed on the national register of historic places in Wisconsin or the state register of historic places, or is determined by the state historical society to be eligible for listing on the national register of historic places in Wisconsin or the state register of historic places, or is located in a historic district which is listed in the national register of historic places in Wisconsin or the state register of historic places and is certified by the state historic preservation officer as being of historic significance to the district, or is an outbuilding of an otherwise eligible property certified by the state historic preservation officer as contributing to the historic significance of the property.

AB499, s. 21 Section 21. 71.07 (9r) (b) 3. am. of the statutes is created to read:

AB499,15,6 71.07 (9r) (b) 3. am. If the property does not satisfy the requirements under subd. 3. a., the property is located in a certified downtown under s. 560.03 (21m) or is included in a business area revitalization under s. 560.081.

AB499, s. 22 Section 22. 71.10 (4) (dr) of the statutes is renumbered 71.10 (4) (fm).

AB499, s. 23 Section 23. 71.28 (6) (a) of the statutes is renumbered 71.28 (6) (a) 1. and amended to read:

AB499,15,17 71.28 (6) (a) 1. Any Except as provided in subd. 2., any person may claim as a credit against the taxes otherwise due imposed under this chapter s. 71.23, up to the amount of those taxes, an amount equal to 5% of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the internal revenue code Internal Revenue Code, for certified historic structures on property located in this state, if the physical work of construction or destruction in preparation for construction begins after December 31, 1988, and the rehabilitated property is placed in service after June 30, 1989.

AB499, s. 24 Section 24. 71.28 (6) (a) 2. of the statutes is created to read:

AB499,16,5 71.28 (6) (a) 2. A person who would otherwise be eligible to claim the rehabilitation credit under section 47 of the Internal Revenue Code, except that the rehabilitated property is not a certified historic structure, as defined in section 47 (c) (3) of the Internal Revenue Code, may claim as a credit against taxes imposed under s. 71.23, up to the amount of those taxes, an amount equal to 20% of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for rehabilitated property in this state, if the rehabilitated property is located in a certified downtown under s. 560.03 (21m) or is included in a business area revitalization under s. 560.081; if the rehabilitation is approved by the state historical society before the physical work of construction, or destruction in preparation for construction, begins; and if the physical work of construction, or destruction in preparation for construction, begins after December 31, 2003.

AB499, s. 25 Section 25. 71.28 (6) (c) of the statutes is amended to read:

AB499,16,13 71.28 (6) (c) No Except as provided in par. (cm), no person may claim the a credit under this subsection unless the claimant includes with the claimant's return evidence that the rehabilitation was approved recommended by the state historic preservation officer for approval by the secretary of the interior under 36 CFR 67.6 before the physical work of construction, or destruction in preparation for construction, began; and the claimant claims the credit for the same taxable year in which the claimant would have claimed the credit for federal purposes.

AB499, s. 26 Section 26. 71.28 (6) (cm) of the statutes is created to read:

AB499,16,25 71.28 (6) (cm) A person whose qualified rehabilitation expenditures do not satisfy the adjusted basis requirement under section 47 (c) (1) of the Internal Revenue Code, but who otherwise would be eligible to claim the rehabilitation credit under section 47 of the Internal Revenue Code, may claim the credit under par. (a) 1., if the person's qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, are at least $10,000; if the rehabilitation is approved by the state historical society before the physical work of construction, or destruction in preparation for construction, begins; if the person includes evidence of such approval with the person's return; and if the person claims the credit for the same taxable year in which the person would have claimed the credit for federal purposes.

AB499, s. 27 Section 27. 71.28 (6) (g) of the statutes is created to read:

AB499,17,9 71.28 (6) (g) A person who has incurred qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for certified historic structures located in this state, as described in par. (a), but who is not a resident of this state and who is not required to file a return under this chapter, may enter into an agreement with another person, with the department's approval and in the manner prescribed by the department, so that the other person may claim the credit under this subsection, if the other person is subject to the taxes imposed under s. 71.23.

AB499, s. 28 Section 28. 71.28 (6) (h) of the statutes is created to read:

AB499,17,19 71.28 (6) (h) A person who receives a credit under this subsection shall add to the person's liability for taxes imposed under s. 71.23 one of the following percentages of the amount of the credits received under this subsection for rehabilitating or preserving the property if, within 5 years after the date on which the preservation or rehabilitation work that was the basis of the credit is completed, the person either sells or conveys the property by deed or land contract or the state historical society certifies to the department of revenue that the historic property has been altered to the extent that it does not comply with the standards promulgated under s. 44.02 (24d):

AB499,17,21 1. If the sale, conveyance, or noncompliance occurs during the first year after the date on which the preservation or rehabilitation is completed, 100%.

AB499,17,23 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after the date on which the preservation or rehabilitation is completed, 80%.

AB499,17,25 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after the date on which the preservation or rehabilitation is completed, 60%.

AB499,18,2 4. If the sale, conveyance, or noncompliance occurs during the 4th year after the date on which the preservation or rehabilitation is completed, 40%.

AB499,18,4 5. If the sale, conveyance, or noncompliance occurs during the 5th year after the date on which the preservation or rehabilitation is completed, 20%.

AB499, s. 29 Section 29. 71.47 (6) (a) of the statutes is renumbered 71.47 (6) (a) 1. and amended to read:

AB499,18,14 71.47 (6) (a) 1. Any Except as provided in subd. 2., any person may claim as a credit against the taxes otherwise due imposed under this chapter s. 71.43, up to the amount of those taxes, an amount equal to 5% of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the internal revenue code Internal Revenue Code, for certified historic structures on property located in this state, if the physical work of construction or destruction in preparation for construction begins after December 31, 1988, and the rehabilitated property is placed in service after June 30, 1989.

AB499, s. 30 Section 30. 71.47 (6) (a) 2. of the statutes is created to read:

AB499,19,2 71.47 (6) (a) 2. A person who would otherwise be eligible to claim the rehabilitation credit under section 47 of the Internal Revenue Code, except that the rehabilitated property is not a certified historic structure, as defined in section 47 (c) (3) of the Internal Revenue Code, may claim as a credit against taxes imposed under s. 71.43, up to the amount of those taxes, an amount equal to 20% of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for rehabilitated property in this state, if the rehabilitated property is located in a certified downtown under s. 560.03 (21m) or is included in a business area revitalization under s. 560.081; if the rehabilitation is approved by the state historical society before the physical work of construction, or destruction in preparation for construction, begins; and if the physical work of construction, or destruction in preparation for construction, begins after December 31, 2003.

AB499, s. 31 Section 31. 71.47 (6) (c) of the statutes is amended to read:

AB499,19,10 71.47 (6) (c) No Except as provided in par. (cm), no person may claim the a credit under this subsection unless the claimant includes with the claimant's return evidence that the rehabilitation was approved recommended by the state historic preservation officer for approval by the secretary of the interior under 36 CFR 67.6 before the physical work of construction, or destruction in preparation for construction, began; and the claimant claims the credit for the same taxable year in which the claimant would have claimed the credit for federal purposes.

AB499, s. 32 Section 32. 71.47 (6) (cm) of the statutes is created to read:

AB499,19,22 71.47 (6) (cm) A person whose qualified rehabilitation expenditures do not satisfy the adjusted basis requirement under section 47 (c) (1) of the Internal Revenue Code, but who otherwise would be eligible to claim the rehabilitation credit under section 47 of the Internal Revenue Code, may claim the credit under par. (a) 1., if the person's qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, are at least $10,000; if the rehabilitation is approved by the state historical society before the physical work of construction, or destruction in preparation for construction, begins; if the person includes evidence of such approval with the person's return; and if the person claims the credit for the same taxable year in which the person would have claimed the credit for federal purposes.

AB499, s. 33 Section 33. 71.47 (6) (g) of the statutes is created to read:

AB499,20,6 71.47 (6) (g) A person who has incurred qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for certified historic structures located in this state, as described in par. (a), but who is not a resident of this state and who is not required to file a return under this chapter, may enter into an agreement with another person, with the department's approval and in the manner prescribed by the department, so that the other person may claim the credit under this subsection, if the other person is subject to the taxes imposed under s. 71.43.

AB499, s. 34 Section 34. 71.47 (6) (h) of the statutes is created to read:

AB499,20,16 71.47 (6) (h) A person who receives a credit under this subsection shall add to the person's liability for taxes imposed under s. 71.43 one of the following percentages of the amount of the credits received under this subsection for rehabilitating or preserving the property if, within 5 years after the date on which the preservation or rehabilitation work that was the basis of the credit is completed, the person either sells or conveys the property by deed or land contract or the state historical society certifies to the department of revenue that the historic property has been altered to the extent that it does not comply with the standards promulgated under s. 44.02 (24d):

AB499,20,18 1. If the sale, conveyance, or noncompliance occurs during the first year after the date on which the preservation or rehabilitation is completed, 100%.

AB499,20,20 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after the date on which the preservation or rehabilitation is completed, 80%.

AB499,20,22 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after the date on which the preservation or rehabilitation is completed, 60%.

AB499,20,24 4. If the sale, conveyance, or noncompliance occurs during the 4th year after the date on which the preservation or rehabilitation is completed, 40%.

AB499,21,2 5. If the sale, conveyance, or noncompliance occurs during the 5th year after the date on which the preservation or rehabilitation is completed, 20%.

AB499, s. 35 Section 35. 84.013 (3g) of the statutes is created to read:

AB499,21,20 84.013 (3g) Before commencing construction of a major highway project that is listed under sub. (3) or approved under sub. (6) and that involves construction of a bypass, the department shall notify the governing body of the city, village, or town in which a majority of the land affected by the proposed bypass is located that the department is authorized to construct such bypass. If, within 90 days after the date of the department's notification, the governing body of the city, village, or town adopts a resolution stating that construction of an active bypass is in the best public interest of the city, village, or town and, within 7 days after adoption of the resolution, sends a copy of the resolution to the department, the department shall design and construct the major highway project as an active bypass. For purposes of this subsection, an "active bypass" is a bypass of an existing highway that is designed and constructed so that access to the bypass requires motorists to exit the existing highway in order to travel upon the bypass. This subsection shall apply to the use of any federal funds only to the extent that such use does not result in the loss of any federal funds. This subsection does not apply to any major highway project that is subject to a contract for its construction and that is in effect on the effective date of this subsection .... [revisor inserts date].

AB499, s. 36 Section 36. 86.36 of the statutes is created to read:

AB499,22,8 86.36 Matching funds for local highway projects. Notwithstanding any other provision of law relating to the funding of local highway projects by the department, if the department provides matching funds to a city, village, town, or county on or after the effective date of this section .... [revisor inserts date], for a local highway project involving the construction of one or more lanes of highway, the department shall fund the construction of any lane of highway affected by the project without regard to its designation as a travel lane or a parking lane. This section applies only to local highway projects that involve a highway in a business area that is the subject of revitalization efforts under the State Main Street Program under s. 560.081 (2) (e) or in a certified downtown under s. 560.03 (21m). This section shall apply to the use of any federal funds only to the extent that such use does not result in the loss of any federal funds.

AB499, s. 37 Section 37. 86.37 of the statutes is created to read: