SB21: Bill Text

SB21,2464 Section 2464. 71.935 (6) of the statutes is created to read:

SB21,1009,15 71.935 (6) No person has any right to, or interest in, any overpayment, refundable credit, or refund, including any interest allowed, under this chapter until setoff under this section and ss. 49.855 and 71.93 has been completed.

SB21,2465 Section 2465. 73.03 (2a) of the statutes is amended to read:

SB21,1010,23 73.03 (2a) To prepare and publish, in electronic form and on the Internet, assessment manuals. The manual shall discuss and illustrate accepted assessment methods, techniques and practices with a view to more nearly uniform and more consistent assessments of property at the local level. The manual shall be amended by the department from time to time to reflect advances in the science of assessment, court decisions concerning assessment practices, costs, and statistical and other information considered valuable to local assessors by the department. The manual shall incorporate standards for the assessment of all types of renewable energy resource systems used in this state as soon as such systems are used in sufficient numbers and sufficient data exists to allow the formulation of valid guidelines. The manual shall incorporate standards, which the department of revenue and the state historical society of Wisconsin shall develop, for the assessment of nonhistoric property in historic districts and for the assessment of historic property, including but not limited to property that is being preserved or restored; property that is subject to a protective easement, covenant or other restriction for historic preservation purposes; property that is listed in the national register of historic places in Wisconsin or in this state's register of historic places and property that is designated as a historic landmark and is subject to restrictions imposed by a municipality or by a landmarks commission. The manual shall incorporate general guidelines about ways to determine whether property is taxable in part under s. 70.1105 and examples of the ways that s. 70.1105 applies in specific situations. The manual shall state that assessors are required to comply with s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a supplement to it shall specify per acre value guidelines for each municipality for various categories of agricultural land based on the income that could be generated from its estimated rental for agricultural use, as defined by rule, and capitalization rates established by rule. The manual shall include guidelines for classifying land as agricultural land, as defined in s. 70.32 (2) (c) 1g., and guidelines for distinguishing between land and improvements to land. The manual shall specify the evidence to be exchanged under s. 70.47 (7) (c) and (16) (c). The cost of the development, preparation, and Internet publication of the manual and of revisions and amendments to it shall be paid from the appropriation under s. 20.566 (2) (bm).

SB21,2466 Section 2466. 73.03 (28) of the statutes is amended to read:

SB21,1011,9 73.03 (28) To enter into contracts to collect delinquent Wisconsin taxes. The department shall allocate a portion of the amounts collected under ch. 78, except the amounts collected under s. 78.01, through those contracts to the appropriation under s. 20.566 (1) (hm) to pay contract and court costs. The department shall allocate the remainder of those collections to the transportation fund under s. 25.40. The department shall allocate a portion of the amount collected under chs. 71, 72, 77 and 139 through those contracts to the appropriation under s. 20.566 (1) (hm) to pay contract and court costs. The department shall allocate the remainder of those collections to the general fund.

SB21,2467 Section 2467. 73.03 (35) of the statutes is amended to read:

SB21,1011,19 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or (4) (am), 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or (4) (am), or 76.636 if granting the full amount claimed would violate a requirement under s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., or would bring the total of the credits granted to that claimant under all of those subsections over the limit for that claimant under s. 235.368, 235.395 (2) (b), or 235.397 (5) (b) or s. 238.368, 2013 stats., 238.395 (2) (b), 2013 stats., or 238.397 (5) (b), 2013 stats., or s. 560.768, 2009 stats., s. 560.795 (2) (b), 2009 stats., or s. 560.797 (5) (b), 2009 stats.

SB21,2468 Section 2468. 73.03 (35m) of the statutes is amended to read:

SB21,1012,2 73.03 (35m) To deny a portion of a credit claimed under s. 71.07 (3g), 71.28 (3g), or 71.47 (3g), if granting the full amount claimed would violate a requirement under s. 235.23 or s. 238.23, 2013 stats., or s. 560.96, 2009 stats., or would bring the total of the credits claimed under ss. 71.07 (3g), 71.28 (3g), and 71.47 (3g) over the limit for all claimants under s. 235.23 (2) or s. 238.23 (2), 2013 stats., or s. 560.96 (2), 2009 stats.

SB21,2469 Section 2469. 73.03 (49) (e) 4. of the statutes is amended to read:

SB21,1012,5 73.03 (49) (e) 4. An agricultural economist employed by the University of Wisconsin System Authority.

SB21,2470 Section 2470. 73.03 (63) of the statutes is amended to read:

SB21,1012,16 73.03 (63) Notwithstanding the amount limitations specified under s. 560.205 (3) (d), 2009 stats., or s. 238.15 (3) (d), 2013 stats., or s. 235.15 (3) (d), in consultation with the Wisconsin Economic Development Corporation Forward Wisconsin Development Authority, to carry forward to subsequent taxable years unclaimed credit amounts of the early stage seed investment credits under ss. 71.07 (5b), 71.28 (5b), 71.47 (5b), and 76.638 and the angel investment credit under s. 71.07 (5d). Annually, no later than July 1, the Wisconsin Economic Development Corporation Forward Wisconsin Development Authority shall submit to the department of revenue its recommendations for the carry forward of credit amounts as provided under this subsection.

SB21,2471 Section 2471 . 73.0301 (1) (d) 3. of the statutes is amended to read:

SB21,1012,23 73.0301 (1) (d) 3. A license, certificate of approval, provisional license, conditional license, certification, certification card, registration, permit, training permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7) (b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3), (3g), or (3m), 252.23 (2), 252.24 (2), 254.176, 254.20 (3), 255.08 (2) (a), 256.15 (5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or 343.305 (6) (a) or a permit for operation of a campground specified in s. 254.47 (1).

SB21,2472 Section 2472 . 73.0301 (1) (d) 3. of the statutes, as affected by 2015 Wisconsin Act .... (this act), is amended to read:

SB21,1013,6 73.0301 (1) (d) 3. A license, certificate of approval, provisional license, conditional license, certification, certification card, registration, permit, training permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7) (b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3), (3g), or (3m), 254.176, 254.20 (3), 256.15 (5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or 343.305 (6) (a) or a permit license for operation of a campground specified in s. 254.47 (1) 97.67 (1).

SB21,2473 Section 2473. 73.0301 (1) (d) 3m. of the statutes is amended to read:

SB21,1013,10 73.0301 (1) (d) 3m. A license or certificate issued by the department of workforce development under s. 102.17 (1) (c), 103.275 (2) (b), 103.34 (3) (c), 103.91 (1), 103.92 (3), 104.07 (1) or (2), or 105.13 (1).

SB21,2474 Section 2474. 73.0301 (1) (d) 6. of the statutes is amended to read:

SB21,1013,16 73.0301 (1) (d) 6. A license or certificate of registration issued by the department of financial institutions, or a division of it, and professional standards under ss. 138.09, 138.12, 138.14, 202.12 to 202.14, 202.22, 217.06, 218.0101 to 218.0163, 218.02, 218.04, 218.05, 224.72, 224.725, 224.93, or under subch. IV of ch. 551.

SB21,2475 Section 2475. 73.0301 (1) (d) 12. of the statutes is amended to read:

SB21,1013,20 73.0301 (1) (d) 12. A license issued under s. 102.17 (1) (c), 628.04, 628.92 (1), 632.69 (2), or 633.14, a registration under s. 628.92 (2), or a temporary license issued under s. 628.09.

SB21,2476 Section 2476. 73.0301 (1) (e) of the statutes is amended to read:

SB21,1014,4 73.0301 (1) (e) "Licensing department" means the department of administration; the department of agriculture, trade and consumer protection; the board of commissioners of public lands; the department of children and families; the government accountability board; the department of financial institutions and professional standards; the department of health services; the department of natural resources; the department of public instruction; the department of safety and professional services; the department of workforce development; the office of the commissioner of insurance; or the department of transportation.

SB21,2477 Section 2477. 73.06 (1) of the statutes is amended to read:

SB21,1014,21 73.06 (1) The department of revenue, through its supervisors of equalization, shall have complete supervision and direction of the work of the local assessors. It shall annually, or more often if deemed necessary at a time which in its judgment is best calculated to obtain the ends sought, call a meeting of all local assessors for conference and instruction relative to their duties in the valuation and assessment of property. The department of revenue may also call a similar meeting of local clerks and other officials for conference and instruction relative to their duties in the valuation and assessment of property. Each official upon notice by mail from the supervisor shall attend the meeting, and shall receive travel expenses from his or her residence to the meeting site and return and the compensation and mileage that the board establishes, but not less than $5 per day and 6 cents per mile; except that in counties having a population of 500,000 or more, no compensation, travel expense or mileage shall be allowed. This compensation shall be paid out of the treasury of the county in which the local official resides upon the certificate of the supervisor of equalization showing attendance and travel, as certificates of witnesses and jurors are paid.

SB21,2478 Section 2478. 73.06 (8) of the statutes is amended to read:

SB21,1014,24 73.06 (8) For purposes of this section "local assessor" includes the county and regional assessment unit assessors under s. 70.99 70.991.

SB21,2479 Section 2479. 73.08 of the statutes is repealed.

SB21,2480 Section 2480. 73.09 (1) of the statutes is amended to read:

SB21,1015,7 73.09 (1) Local assessment personnel. The department of revenue shall establish by rule the level of certification under sub. (3), the continuing education requirements under sub. (4), examinations under sub. (5), and the requirements for and responsibilities associated with temporary certification under sub. (6) for all assessors and assessment personnel of each local unit of government and for county and regional assessor systems under s. 70.99 70.991.

SB21,2481 Section 2481. 73.09 (2) of the statutes is amended to read:

SB21,1015,19 73.09 (2) Department of revenue assessment personnel. The requirements established for local assessment personnel under sub. (1) shall also apply to department of revenue assessment personnel commencing on January 1, 1981. The office division of state employment relations personnel management in the department of administration with the assistance of the department of revenue shall determine the position classifications for which certification shall apply within the department of revenue. The first level of certification shall be obtained within 100 days of the employee's appointment a timeframe consistent with the department of revenue's employment practices. The department of revenue in consultation with the office division of state employment relations personnel management shall establish requirements for obtaining higher levels of assessor certification.

SB21,2482 Section 2482. 73.09 (4) (a) of the statutes is amended to read:

SB21,1015,25 73.09 (4) (a) All certifications issued prior to January 1, 1981, are valid for 10 years from the date of issuance. All certifications issued on or after January 1, 1981, but before August 15, 1991, expire on the 6th June 1 following the date of issuance. All certifications issued on or after August 15, 1991, expire 5 years after the date on which they are issued.

SB21,2483 Section 2483. 73.09 (4) (b) of the statutes is amended to read:

SB21,1016,13 73.09 (4) (b) Persons may be recertified by passing an examination as provided in sub. (5) or by attendance for attending at least 4 of the previous 5 years at annual meetings called by the department of revenue under s. 73.06 (1) and by meeting continuing education requirements determined by the department of revenue. The department of revenue may revoke a person's certification if the person fails to attend more than one annual meeting or fails to meet the continuing education requirements in any recertification cycle. The department may reinstate a certification revoked under this paragraph after a revocation period of no less than one year has expired, if the person whose certification was revoked requests reinstatement, attends the next annual meeting under s. 73.06 (1) following the date on which the department revoked the certification, and passes an examination under sub. (5).

SB21,2484 Section 2484. 73.09 (5) of the statutes is amended to read:

SB21,1016,21 73.09 (5) Examinations. As provided in subs. (1) and (2), the department of revenue, assisted by the division bureau of merit recruitment and selection in the office of state employment relations department of administration, shall prepare and administer examinations for each level of certification. Persons applying for an examination under this subsection shall submit a $20 examination fee with their application. Certification shall be granted to each person who passes the examination for that level.

SB21,2485 Section 2485. 73.09 (7) (a) of the statutes is amended to read:

SB21,1017,5 73.09 (7) (a) The secretary of revenue or a designee may revoke or suspend the certification of any assessor, assessment personnel, or expert appraiser for the practice of any fraud or deceit in obtaining certification, or any negligence, incompetence, or misconduct, including making a fraudulent change in the assessment roll after it is opened for examination under s. 70.47 (3). The secretary of revenue or a designee may require any assessor, assessment personnel, or expert appraiser to take corrective action in order to avoid the revocation or suspension of that person's certification for the activities described under this paragraph.

SB21,2486 Section 2486. 74.09 (3) (de) of the statutes is created to read:

SB21,1017,7 74.09 (3) (de) Indicate all of the following:

SB21,1017,9 1. The amount of the debt service from bonds issued by each taxing jurisdiction and the taxpayer's proportionate share of that amount.

SB21,1017,12 2. The the amount of any fees or charges assessed by each taxing jurisdiction that is collected in the tax levy and the taxpayer's proportionate share of that amount.

SB21,1017,15 3. The amount of the taxes levied for the maintenance and operation of each county, city, village, town, school district, and technical college district where the property is located.

SB21,1017,16 4. The amount of the taxes levied to pay for all of the following:

SB21,1017,18 a. The redemption charges on any bonded indebtedness or other long-term obligation incurred by each taxing jurisdiction where the property is located.

SB21,1017,20 b. Additional amounts levied pursuant to a referendum to exceed a tax levy limitation of a taxing jurisdiction where the property is located.

SB21,1017,22 c. The maintenance and operation of any taxing jurisdiction where the property is located, other than the jurisdictions described in subd. 3.

SB21,2487 Section 2487. 74.315 (1) of the statutes is renumbered 74.315 (1) (a) and amended to read:

SB21,1018,5 74.315 (1) (a) No Except as provided in par. (b), no later than October 1 of each year, the taxation district clerk shall submit to the department of revenue, on a form prescribed by the department, a listing of all the omitted taxes under s. 70.44 to be included on the taxation district's next tax roll, if the total of all such taxes exceeds $5,000.

SB21,2488 Section 2488. 74.315 (1) (b) of the statutes is created to read:

SB21,1018,8 74.315 (1) (b) In 2016, the taxation district clerk shall submit the information described under par. (a) no later than November 1.

SB21,2489 Section 2489. 74.37 (4) (c) of the statutes is amended to read:

SB21,1018,14 74.37 (4) (c) No claim or action for an excessive assessment may be brought or maintained under this section if the assessment of the property for the same year is contested under s. 70.47 (7) (c), (13), or (16) (c) or 70.85. No assessment may be contested under s. 70.47 (7) (c), (13), or (16) (c) or 70.85 if a claim is brought and maintained under this section based on the same assessment.

SB21,2490 Section 2490. 74.37 (4) (d) of the statutes is repealed.

SB21,2491 Section 2491. 74.37 (6) of the statutes is repealed.

SB21,2492 Section 2492. 75.106 (1) (a) of the statutes is amended to read:

SB21,1018,21 75.106 (1) (a) "Brownfield" has the meaning given in s. 238.13 235.13 (1) (a), except that, for purposes of this section, "brownfield" also means abandoned, idle, or underused residential facilities or sites, the expansion or redevelopment of which is adversely affected by actual or perceived environmental contamination.

SB21,2493 Section 2493. 76.636 (1) (b) 1. of the statutes is amended to read:

SB21,1018,24 76.636 (1) (b) 1. A development zone under s. 235.30 or s. 238.30, 2013 stats., or s. 560.70, 2009 stats.

SB21,2494 Section 2494. 76.636 (1) (b) 2. of the statutes is amended to read:

SB21,1019,2 76.636 (1) (b) 2. A development opportunity zone under s. 235.395 or s. 238.395, 2013 stats., or s. 560.795, 2009 stats.

SB21,2495 Section 2495. 76.636 (1) (b) 3. of the statutes is amended to read:

SB21,1019,5 76.636 (1) (b) 3. An enterprise development zone under s. 235.397 or s. 238.397, 2013 stats., or s. 560.797, 2009 stats.

SB21,2496 Section 2496. 76.636 (1) (b) 4. of the statutes is amended to read:

SB21,1019,8 76.636 (1) (b) 4. An agricultural development zone under s. 235.398 or s. 238.398, 2013 stats., or s. 560.798, 2009 stats.

SB21,2497 Section 2497. 76.636 (1) (c) of the statutes is amended to read:

SB21,1019,15 76.636 (1) (c) "Environmental remediation" means removal or containment of environmental pollution, as defined in s. 299.01 (4), and restoration of soil or groundwater that is affected by environmental pollution, as defined in s. 299.01 (4), in a brownfield if that removal, containment, or restoration fulfills the requirement under s. 71.47 (1de) (a) 1., 2013 stats., unless an investigation of the property determines that remediation is required and that remediation is not undertaken.

SB21,2498 Section 2498. 76.636 (1) (d) of the statutes is amended to read:

SB21,1019,17 76.636 (1) (d) "Full-time job" has the meaning given in s. 238.30 235.30 (2m).

SB21,2499 Section 2499. 76.636 (1) (e) (intro.) of the statutes is amended to read:

SB21,1019,21 76.636 (1) (e) (intro.) "Member of a targeted group" means any of the following, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3., 2013 stats., by a designated local agency, as defined in s. 71.47 (1dj) (am) 2. , 2013 stats.:

SB21,2500 Section 2500. 76.636 (2) (intro.) of the statutes is amended to read:

SB21,1020,5 76.636 (2) Credits. (intro.) Except as provided in s. 73.03 (35), and subject to s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., for any taxable year for which an insurer is entitled under s. 235.395 or s. 238.395, 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits or certified under s. 235.365 (3), 235.397 (4), or 235.398 (3) or s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., or s. 238.398 (3), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., the insurer may claim as a credit against the fees due under s. 76.60, 76.63, 76.65, 76.66, or 76.67 the following amounts:

SB21,2501 Section 2501. 76.636 (2) (b) of the statutes is amended to read:

SB21,1020,11 76.636 (2) (b) The amount determined by multiplying the amount determined under s. 235.385 (1) (b) or s. 238.385 (1) (b), 2013 stats., or s. 560.785 (1) (b), 2009 stats., by the number of full-time jobs created in a development zone and filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.

SB21,2502 Section 2502. 76.636 (2) (c) of the statutes is amended to read:

SB21,1020,17 76.636 (2) (c) The amount determined by multiplying the amount determined under s. 235.385 (1) (c) or s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1) (c), 2009 stats., by the number of full-time jobs created in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.

SB21,2503 Section 2503. 76.636 (2) (d) of the statutes is amended to read:

SB21,1021,2 76.636 (2) (d) The amount determined by multiplying the amount determined under s. 235.385 (1) (bm) or s. 238.385 (1) (bm), 2013 stats., or s. 560.785 (1) (bm), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an enterprise development zone under s. 235.397 or s. 238.397, 2013 stats., or s. 560.797, 2009 stats., and for which significant capital investment was made and by then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.