AB599: Bill Text

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

AB599, s. 1 Section 1. 13.48 (7) of the statutes is amended to read:

AB599,6,13 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).

AB599, s. 2 Section 2. 13.48 (10) (c) of the statutes is created to read:

AB599,6,22 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 percent 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.

AB599, s. 3 Section 3. 13.48 (15) of the statutes is amended to read:

AB599,7,9 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 percent 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.

AB599, s. 4 Section 4. 20.143 (1) (gb) of the statutes is created to read:

AB599,7,13 20.143 (1) (gb) Certified downtowns and business district reconstruction. All moneys received from the historical society under s. 44.02 (24d) (b) for the purpose of providing staff for the administration of ss. 560.03 (21m) and 560.083.

AB599, s. 5 Section 5. 41.11 (1) (bm) of the statutes is created to read:

AB599,7,17 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).

AB599, s. 6 Section 6. 44.02 (24) of the statutes is renumbered 44.02 (24) (a).

AB599, s. 7 Section 7. 44.02 (24) (b) of the statutes is created to read:

AB599,7,22 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).

AB599, s. 8 Section 8. 44.02 (24d) of the statutes is created to read:

AB599,8,3 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), 71.28 (6), and 71.47 (6). Those standards shall be substantially similar to the standards used by the secretary of the interior to certify rehabilitations under 26 USC 47 (c) (2).

AB599,8,10 (b) Charge a fee for a certification under par. (a) equal to 2 percent 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 $300 nor more than $20,000. The historical society shall collect the fee under this paragraph when an applicant applies for certification under par. (a). Fifty percent of the amount collected under this paragraph shall be deposited into the appropriation account under s. 20.143 (1) (gb).

AB599, s. 9 Section 9. 71.07 (9m) (a) of the statutes is renumbered 71.07 (9m) (a) 1. and amended to read:

AB599,8,20 71.07 (9m) (a) 1. 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% 5 percent 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 before January 1, 2008, and the rehabilitated property is placed in service after June 30, 1989.

AB599, s. 10 Section 10. 71.07 (9m) (a) 2. of the statutes is created to read:

AB599,9,2 71.07 (9m) (a) 2. a. Any 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 20 percent of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the 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, 2007.

AB599,9,17 b. 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 as a credit against the taxes imposed under s. 71.02, up to the amount of those taxes, an amount equal to 20 percent of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, if the property is located in this state; 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; if the physical work of construction, or destruction in preparation for construction, begins after December 31, 2007; and if the person claims the credit for the same taxable year in which the person would have claimed the credit for federal purposes.

AB599, s. 11 Section 11. 71.07 (9m) (c) of the statutes is amended to read:

AB599,9,25 71.07 (9m) (c) 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.

AB599, s. 12 Section 12. 71.07 (9m) (g) of the statutes is created to read:

AB599,10,9 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 pars. (a) and (b), 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.

AB599, s. 13 Section 13. 71.07 (9m) (h) of the statutes is created to read:

AB599,10,19 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):

AB599,10,21 1. If the sale, conveyance, or noncompliance occurs during the first year after the date on which the preservation or rehabilitation is completed, 100 percent.

AB599,10,23 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after the date on which the preservation or rehabilitation is completed, 80 percent.

AB599,10,25 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after the date on which the preservation or rehabilitation is completed, 60 percent.

AB599,11,2 4. If the sale, conveyance, or noncompliance occurs during the 4th year after the date on which the preservation or rehabilitation is completed, 40 percent.

AB599,11,4 5. If the sale, conveyance, or noncompliance occurs during the 5th year after the date on which the preservation or rehabilitation is completed, 20 percent.

AB599, s. 14 Section 14. 71.07 (9r) (a) of the statutes is renumbered 71.07 (9r) (a) 1. and amended to read:

AB599,11,18 71.07 (9r) (a) 1. For taxable years beginning on or after August 1, 1988 July 31, 1988, and before January 1, 2008, 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% 25 percent 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.

AB599, s. 15 Section 15. 71.07 (9r) (a) 2. of the statutes is created to read:

AB599,12,5 71.07 (9r) (a) 2. For taxable years beginning after December 31, 2007, 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 percent of the costs of preservation or rehabilitation of historic property that is 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, 2007, except that the credit may not exceed $10,000, or $5,000 for married persons filing separately, for any preservation or rehabilitation project.

AB599, s. 16 Section 16. 71.28 (6) (a) of the statutes is renumbered 71.28 (6) (a) 1. and amended to read:

AB599,12,15 71.28 (6) (a) 1. 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% 5 percent 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 before January 1, 2008, and the rehabilitated property is placed in service after June 30, 1989.

AB599, s. 17 Section 17. 71.28 (6) (a) 2. of the statutes is created to read:

AB599,12,22 71.28 (6) (a) 2. a. Any person may claim as a credit against the taxes imposed under s. 71.23, up to the amount of those taxes, an amount equal to 20 percent of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the 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, 2007.

AB599,13,12 b. 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 as a credit against the taxes imposed under s. 71.23, up to the amount of those taxes, an amount equal to 20 percent of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, if the property is located in this state; 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; if the physical work of construction, or destruction in preparation for construction, begins after December 31, 2007; and if the person claims the credit for the same taxable year in which the person would have claimed the credit for federal purposes.

AB599, s. 18 Section 18. 71.28 (6) (c) of the statutes is amended to read:

AB599,13,20 71.28 (6) (c) 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.

AB599, s. 19 Section 19. 71.28 (6) (g) of the statutes is created to read:

AB599,14,4 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 pars. (a) and (b), 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.

AB599, s. 20 Section 20. 71.28 (6) (h) of the statutes is created to read:

AB599,14,14 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):

AB599,14,16 1. If the sale, conveyance, or noncompliance occurs during the first year after the date on which the preservation or rehabilitation is completed, 100 percent.

AB599,14,18 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after the date on which the preservation or rehabilitation is completed, 80 percent.

AB599,14,20 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after the date on which the preservation or rehabilitation is completed, 60 percent.

AB599,14,22 4. If the sale, conveyance, or noncompliance occurs during the 4th year after the date on which the preservation or rehabilitation is completed, 40 percent.

AB599,14,24 5. If the sale, conveyance, or noncompliance occurs during the 5th year after the date on which the preservation or rehabilitation is completed, 20 percent.

AB599, s. 21 Section 21. 71.47 (6) (a) of the statutes is renumbered 71.47 (6) (a) 1. and amended to read:

AB599,15,10 71.47 (6) (a) 1. 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% 5 percent 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 before January 1, 2008, and the rehabilitated property is placed in service after June 30, 1989.

AB599, s. 22 Section 22. 71.47 (6) (a) 2. of the statutes is created to read:

AB599,15,17 71.47 (6) (a) 2. a. Any person may claim as a credit against the taxes imposed under s. 71.43, up to the amount of those taxes, an amount equal to 20 percent of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the 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, 2007.

AB599,16,7 b. 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 as a credit against the taxes imposed under s. 71.43, up to the amount of those taxes, an amount equal to 20 percent of the costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, if the property is located in this state; 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; if the physical work of construction, or destruction in preparation for construction, begins after December 31, 2007; and if the person claims the credit for the same taxable year in which the person would have claimed the credit for federal purposes.

AB599, s. 23 Section 23. 71.47 (6) (c) of the statutes is amended to read:

AB599,16,15 71.47 (6) (c) 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.

AB599, s. 24 Section 24. 71.47 (6) (g) of the statutes is created to read:

AB599,16,24 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.

AB599, s. 25 Section 25. 71.47 (6) (h) of the statutes is created to read:

AB599,17,9 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):

AB599,17,11 1. If the sale, conveyance, or noncompliance occurs during the first year after the date on which the preservation or rehabilitation is completed, 100 percent.

AB599,17,13 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after the date on which the preservation or rehabilitation is completed, 80 percent.

AB599,17,15 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after the date on which the preservation or rehabilitation is completed, 60 percent.

AB599,17,17 4. If the sale, conveyance, or noncompliance occurs during the 4th year after the date on which the preservation or rehabilitation is completed, 40 percent.

AB599,17,19 5. If the sale, conveyance, or noncompliance occurs during the 5th year after the date on which the preservation or rehabilitation is completed, 20 percent.

AB599, s. 26 Section 26. 86.19 (1) of the statutes is amended to read:

AB599,17,25 86.19 (1) Except as provided in sub. (1m) or (4m) or s. 84.01 (30) (g), no sign shall be placed within the limits of any street or highway except such as are necessary for the guidance or warning of traffic or as provided by ss. 60.23 (17m) and 66.0429. The authorities charged with the maintenance of streets or highways shall cause the removal therefrom and the disposal of all other signs.

AB599, s. 27 Section 27. 86.19 (4m) of the statutes is created to read:

AB599,18,11 86.19 (4m) In a business area that is the subject of revitalization efforts under the State Main Street Program under s. 560.081 or that is a certified downtown under s. 560.03 (21m), the holder of a privilege under s. 66.0425 may erect awning or other signage that projects from a building over a sidewalk, provided that the awning or other signage does not encroach upon the traveled portion of a highway and the awning or other signage provides adequate clearance for equipment used to maintain or clear the sidewalks of snow or debris. If the department removes an awning or other signage erected under this subsection in connection with a state highway project, the owner of the awning or other signage may not be compensated for the removal, damage, or loss of the sign by local or state authorities.

AB599, s. 28 Section 28. 86.37 of the statutes is created to read:

AB599,18,14 86.37 Highway projects involving certain business and downtown areas. (1) In this section:

AB599,18,15 (a) "Business area" has the meaning given in s. 560.081 (1) (a).

AB599,18,19 (b) "Highway project" means any highway project to be funded by the department that involves a highway in which a business area that is the subject of revitalization efforts under the State Main Street Program under s. 560.081 (2) (e) or a certified downtown under s. 560.03 (21m) is located.

AB599,18,20 (c) "Municipality" means a city, village, or town.

AB599,19,4 (2) In the preliminary stages of considering and planning any highway project, the department shall consult on issues concerning the proposed highway project and its effects on the business or certified downtown area with the department of commerce and, unless no such board or organization exists, with the business improvement district board appointed under s. 66.1109 (3) (a), the main street board associated with the State Main Street Program under s. 560.081 (2) (e), or the nonprofit downtown planning organization of that municipality. This subsection does not apply to any highway project for which preliminary engineering was begun before the effective date of this subsection .... [revisor inserts date].

AB599,19,8 (3) During the concept definition phase of any highway project, in evaluating the aesthetic and visual impact of the highway project, the department shall recognize the high visual and aesthetic significance of, and impact related to, these types of highway projects.

AB599, s. 29 Section 29. 101.121 (3) (c) of the statutes is created to read:

AB599,19,11 101.121 (3) (c) The Historic Building Code shall be liberally interpreted to facilitate the preservation and restoration of qualified historic buildings.

AB599, s. 30 Section 30. 101.121 (4) (a) of the statutes is renumbered 101.121 (4) (a) 1.

AB599, s. 31 Section 31. 101.121 (4) (a) 2. of the statutes is created to read:

AB599,19,21 101.121 (4) (a) 2. Upon the request of the owner of a qualified historic building who elects under subd. 1. to be subject to the Historic Building Code, the department shall review any decision of a city, village, town, or county that requires the owner to comply with a provision of a county or municipal building code, or of any other local ordinance or regulation, to determine if the provision concerns a matter dealt with in the Historic Building Code. The department shall consult with the state historical society before making this determination. The procedures in s. 101.02 (7) apply to any review conducted by the department under this subdivision.

AB599, s. 32 Section 32. 101.121 (4) (b) of the statutes is amended to read:

AB599,20,2 101.121 (4) (b) Paragraph (a) 1. does not apply to any owner of a nursing home, as defined in s. 50.01 (3), a hospital, as defined in s. 50.33 (2) (a) and (c), or an approved public or private treatment facility for alcoholics , as defined in s. 51.45 (2) (b) and (c).

AB599, s. 33 Section 33. 101.121 (5) of the statutes is created to read:

AB599,20,9 101.121 (5) Informational pamphlet. (a) In cooperation with the state historical society, the department shall develop an informational pamphlet designed to increase awareness and use of the Historic Building Code. The department, in cooperation with the state historical society, shall update the pamphlet as statutes and rules relating to the Historic Building Code are amended. The pamphlet shall include all of the following information: