SB55: Bill Text

SB55, s. 23 Section 23. 71.47 (6) (c) of the statutes is amended to read:

SB55,16,15 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.

SB55, s. 24 Section 24. 71.47 (6) (g) of the statutes is created to read:

SB55,16,24 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.

SB55, s. 25 Section 25. 71.47 (6) (h) of the statutes is created to read:

SB55,17,9 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):

SB55,17,11 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.

SB55,17,13 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.

SB55,17,15 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.

SB55,17,17 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.

SB55,17,19 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.

SB55, s. 26 Section 26. 86.19 (1) of the statutes is amended to read:

SB55,17,25 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.

SB55, s. 27 Section 27. 86.19 (4m) of the statutes is created to read:

SB55,18,11 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.

SB55, s. 28 Section 28. 86.37 of the statutes is created to read:

SB55,18,14 86.37 Highway projects involving certain business and downtown areas. (1) In this section:

SB55,18,15 (a) "Business area" has the meaning given in s. 560.081 (1) (a).

SB55,18,19 (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.

SB55,18,20 (c) "Municipality" means a city, village, or town.

SB55,19,4 (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 .... [LRB inserts date].

SB55,19,8 (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.

SB55, s. 29 Section 29. 101.121 (3) (c) of the statutes is created to read:

SB55,19,11 101.121 (3) (c) The Historic Building Code shall be liberally interpreted to facilitate the preservation and restoration of qualified historic buildings.

SB55, s. 30 Section 30. 101.121 (4) (a) of the statutes is renumbered 101.121 (4) (a) 1.

SB55, s. 31 Section 31. 101.121 (4) (a) 2. of the statutes is created to read:

SB55,19,21 101.121 (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.

SB55, s. 32 Section 32. 101.121 (4) (b) of the statutes is amended to read:

SB55,20,2 101.121 (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).

SB55, s. 33 Section 33. 101.121 (5) of the statutes is created to read:

SB55,20,9 101.121 (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:

SB55,20,10 1. A description of the Historic Building Code.

SB55,20,12 2. A description of the types and qualities of buildings that are subject to the Historic Building Code.

SB55,20,15 3. An explanation of how the owner of a qualified historic building may elect to be subject to the Historic Building Code and a description of the consequences of that election.

SB55,20,17 4. A description of other alternative building codes that the owner of a historic building may be eligible to use.

SB55,20,19 5. A description of where a person may obtain further information regarding historic buildings and the Historic Building Code.

SB55,20,22 (b) The department and the state historical society shall distribute the pamphlets as they consider necessary to increase awareness of the Historic Building Code.

SB55, s. 34 Section 34. 101.19 (1) (intro.) of the statutes is amended to read:

SB55,21,3 101.19 (1) (intro.) The department, by rule promulgated under ch. 227, shall fix and collect promulgate rules establishing and providing for the collection of fees which shall, as closely as possible, equal the cost of providing the following services:

SB55, s. 35 Section 35. 101.975 (4) of the statutes is created to read:

SB55,21,7 101.975 (4) (a) A political subdivision may enact an ordinance that permits the political subdivision to grant a variance to the rules promulgated under this subchapter if all of the following apply:

SB55,21,10 1. The ordinance permits only a variance that relates to handrails or guardrails of qualified historic buildings, as defined in s. 101.121 (2) (c), that are converted from single-family dwellings to multifamily dwellings.

SB55,21,14 2. The ordinance requires the owner of a qualified historic building who seeks a variance to provide the political subdivision with evidence that the type, height, and design of the handrail or guardrail proposed for installation is historically appropriate for the owner's building.

SB55,21,18 (b) A political subdivision may grant a variance under an ordinance adopted under par. (a) if the owner seeking the variance provides the evidence required under par. (a) 2. and if the handrail or guardrail installation is at least as protective of public safety as the handrail or guardrail that would otherwise have been required.

SB55, s. 36 Section 36. 227.01 (13) (zy) of the statutes is created to read:

SB55,21,22 227.01 (13) (zy) Establishes guidelines pursuant to s. 560.083 to aid communities in reconstructing central business districts that are destroyed or severely damaged in major disasters.

SB55, s. 37 Section 37. 254.61 (1) (f) 2. of the statutes is amended to read:

SB55,22,3 254.61 (1) (f) 2. A structural addition, including a renovation, made to a structure that was originally constructed at least 50 years before an initial or renewal application for a permit under s. 254.64 (1) (b) is made and for which no use other than as a bed and breakfast establishment is proposed. The structural addition under this subdivision shall comply with the rules promulgated under s. 101.63 (1).

SB55, s. 38 Section 38. 560.03 (21m) of the statutes is created to read:

SB55,22,8 560.03 (21m) (a) Promulgate rules for the certification of downtowns by the department. The rules promulgated under this subsection shall require the department to consider at least all of the following factors with regard to an area being a certified downtown:

SB55,22,9 1. Whether the area is or is located in a central business district.

SB55,22,11 2. The extent to which the structures located in the area are in commercial use, or zoned for commercial use, and oriented for pedestrian traffic.

SB55,22,13 3. The compactness of the area and the extent to which the area includes a regular pattern of sidewalks facilitating commercial activity by pedestrians.

SB55,22,15 4. The extent to which the linear street frontage in the area is set back from the sidewalk.

SB55,22,16 5. The historical value of the area.

SB55,22,18 (b) Ensure that the rules promulgated under par. (a) permit multiple areas within a populous city, village, or town to be certified downtowns.

SB55,22,20 (c) Support and assist certified downtowns by directing the department's resources, whenever appropriate, to certified downtowns.

SB55, s. 39 Section 39. 560.083 of the statutes is created to read:

SB55,23,2 560.083 Central business district reconstruction guidelines. The department shall develop and publish guidelines to aid communities in reconstructing central business districts that are destroyed or severely damaged in major disasters. The guidelines shall include information on relevant financial and other assistance available to communities from the state government.

SB55, s. 40 Section 40. 823.21 of the statutes is amended to read:

SB55,23,8 823.21 Dilapidated buildings declared nuisances. Any building which, under s. 66.0413 (1) (b) 1., has been declared so old, dilapidated or out of repair as to be dangerous, unsafe, unsanitary, or otherwise unfit for human habitation or has been determined to be unreasonable to repair under s. 66.0413 (1) (b) 1. is a public nuisance and may be proceeded against under this chapter.

SB55, s. 41 Section 41. Nonstatutory provisions.

SB55,23,15 (1) Certified downtowns and business district reconstruction. The authorized FTE positions for the department of commerce are increased by 2.0 PR positions, to be funded from the appropriation under section 20.143 (1) (gb) of the statutes, as created by this act, for the purpose of providing increased staff for the administration of sections 560.03 (21m) and 560.083 of the statutes, as created by this act.

SB55,23,19 (2) Historical society. The authorized FTE positions for the historical society are increased by 1.0 PR position, to be funded from the appropriation under section 20.245 (1) (ks) of the statutes, for the purpose of providing increased staff for the administration section 44.02 (24d) (a) of the statutes, as created by this act.

SB55, s. 42 Section 42. Fiscal changes.

SB55,24,7 (1) Survey of rural historic buildings. In the schedule under section 20.005 (3) of the statutes for the appropriation to the state historical society under section 20.245 (1) (a) of the statutes, as affected by the acts of 2009, the dollar amount is increased by $75,000 for the first fiscal year of the fiscal biennium in which this subsection takes effect for the purpose of entering into a contract for a survey under section 44.34 (1) of the statutes to identify and document historic properties in rural areas of the state. In the schedule under section 20.005 (3) of the statutes for the appropriation to the state historical society under section 20.245 (1) (a) of the statutes, as affected by the acts of 2009, the dollar amount is increased by $75,000 for the second fiscal year of the fiscal biennium in which this subsection takes effect for the purpose of entering into a contract for a survey under section 44.34 (1) of the statutes to identify and document historic properties in rural areas of the state.

SB55, s. 43 Section 43. Initial applicability.

SB55,24,15 (1) Historic rehabilitation tax credits. The treatment of sections 44.02 (24d), 71.07 (9m) (c), (g), and (h), 71.28 (6) (c), (g), and (h), and 71.47 (6) (c), (g), and (h) of the statutes, the renumbering of section 44.02 (24) of the statutes, the renumbering and amendment of sections 71.07 (9m) (a) and (9r) (a), 71.28 (6) (a), and 71.47 (6) (a) of the statutes, and the creation of sections 44.02 (24) (b), 71.07 (9m) (a) 2. and (9r) (a) 2., 71.28 (6) (a) 2., and 71.47 (6) (a) 2. of the statutes first apply to taxable years beginning on January 1, 2010.

SB55,24,18 (2) Concept definition phase of highway projects. The treatment of section 86.37 (3) of the statutes first applies to highway projects for which the concept definition phase begins on the effective date of this subsection.

SB55,24,19 (End)