SB21,1991
1Section 1991. 66.0705 (1) (a) of the statutes is amended to read:
SB21,791,102 66.0705 (1) (a) The property of this state, except that held for highway
3right-of-way purposes or acquired and held for purposes under s. 85.08 or 85.09, and
4the property of every county, city, village, town, school district, sewerage district or
5commission, sanitary or water district or commission, or any public board or
6commission within this state, and of every corporation, company, or individual
7operating any railroad, telegraph, telecommunications, electric light , or power
8system, or doing any of the business mentioned in ch. 76, and of every other
9corporation or company is in all respects subject to all special assessments for local
10improvements.
SB21,1992 11Section 1992. 66.0913 (1) (a) of the statutes is amended to read:
SB21,791,1912 66.0913 (1) (a) A county or city, or both jointly, may construct, purchase,
13acquire, develop, improve, operate or maintain a county or city building, or both
14jointly, for a courthouse, safety building, city hall, hospital, armory, library,
15auditorium and music hall, municipal parking lots or other parking facilities, or
16municipal center or any combination of the foregoing, or a University of Wisconsin
17college campus, as defined in s. 36.05 (6m), if the operation of the college campus has
18been approved by the board of regents of the University of Wisconsin System
19Authority.
SB21,1993 20Section 1993. 66.1015 (2) (intro.) of the statutes is amended to read:
SB21,791,2321 66.1015 (2) (intro.) This section does not prohibit a city, village, town, county,
22or housing authority or the Forward Wisconsin Housing and Economic Development
23Authority from doing any of the following:
SB21,1994 24Section 1994. 66.1103 (4m) (a) 1. of the statutes is amended to read:
SB21,792,6
166.1103 (4m) (a) 1. The person, at least 30 days prior to entering into the
2revenue agreement, has given a notice of intent to enter into the agreement, on a
3form prescribed under s. 238.11   235.11 (1), to the Wisconsin Economic Development
4Corporation
Forward Wisconsin Development Authority and to any collective
5bargaining agent in this state with whom the person has a collective bargaining
6agreement.
SB21,1995 7Section 1995. 66.1103 (4m) (a) 2. of the statutes is amended to read:
SB21,792,148 66.1103 (4m) (a) 2. The municipality or county has received an estimate issued
9under s. 238.11   235.11 (5), and the Wisconsin Economic Development Corporation
10Forward Wisconsin Development Authority has estimated whether the project
11which the municipality or county would finance under the revenue agreement is
12expected to eliminate, create, or maintain jobs on the project site and elsewhere in
13this state and the net number of jobs expected to be eliminated, created, or
14maintained as a result of the project.
SB21,1996 15Section 1996. 66.1103 (4m) (b) of the statutes is amended to read:
SB21,792,2316 66.1103 (4m) (b) Any revenue agreement which an eligible participant enters
17into with a municipality or county to finance a project shall require the eligible
18participant to submit to the Wisconsin Economic Development Corporation Forward
19Wisconsin Development Authority
within 12 months after the project is completed
20or 2 years after a revenue bond is issued to finance the project, whichever is sooner,
21on a form prescribed under s. 238.11   235.11 (1), the net number of jobs eliminated,
22created, or maintained on the project site and elsewhere in this state as a result of
23the project.
SB21,1997 24Section 1997. 66.1103 (4s) (a) 1. of the statutes is amended to read:
SB21,793,2
166.1103 (4s) (a) 1. "Corporation" "Authority" means the Wisconsin Economic
2Development Corporation
Forward Wisconsin Development Authority.
SB21,1998 3Section 1998. 66.1103 (4s) (b) 3. of the statutes is amended to read:
SB21,793,84 66.1103 (4s) (b) 3. The employer shall certify compliance with this subsection
5to the corporation authority, to the governing body of each municipality or county
6within which a lost job exists and to any collective bargaining agent in this state with
7which the employer has a collective bargaining agreement at the project site or at a
8site where a lost job exists.
SB21,1999 9Section 1999. 66.1103 (4s) (b) 4. of the statutes is amended to read:
SB21,793,1510 66.1103 (4s) (b) 4. The employer shall submit a report to the corporation
11authority every 3 months during the first year after the construction of the project
12is completed. The reports shall provide information about new jobs, lost jobs, and
13offers of employment made to persons who were formerly employed at lost jobs. The
144th report shall be the final report. The form and content of the reports shall be
15prescribed by the corporation authority under par. (d).
SB21,2000 16Section 2000. 66.1103 (4s) (d) of the statutes is amended to read:
SB21,793,1817 66.1103 (4s) (d) The corporation authority shall administer this subsection and
18shall prescribe forms for certification and reports under par. (b).
SB21,2001 19Section 2001. 66.1103 (10) (c) of the statutes is amended to read:
SB21,794,320 66.1103 (10) (c) A copy of the initial resolution together with a statement
21indicating when the public notice required under par. (b) was published shall be filed
22with the Wisconsin Economic Development Corporation Forward Wisconsin
23Development Authority
within 20 days following publication of notice. Prior to the
24closing of the bond issue, the corporation authority may require additional
25information from the eligible participant or the municipality or county. After the

1closing of the bond issue, the corporation authority shall be notified of the closing
2date, any substantive changes made to documents previously filed with the
3corporation authority, and the principal amount of the financing.
SB21,2002 4Section 2002. 66.1103 (10) (g) of the statutes is amended to read:
SB21,794,95 66.1103 (10) (g) Bonds may not be issued unless prior to adoption of an initial
6resolution a document which provides a good faith estimate of attorney fees which
7will be paid from bond proceeds is filed with the clerk of the municipality or county
8and the Wisconsin Economic Development Corporation Forward Wisconsin
9Development Authority
.
SB21,2003 10Section 2003. 66.1107 (2) (a) of the statutes is amended to read:
SB21,794,1911 66.1107 (2) (a) Holding of a public hearing by the planning commission or by
12the local governing body at which interested parties are afforded a reasonable
13opportunity to express their views on the proposed designation and boundaries of a
14reinvestment neighborhood or area. Notice of the hearing shall be published as a
15class 2 notice, under ch. 985. Before publication, a copy of the notice shall be sent
16by 1st class mail to the Forward Wisconsin Housing and Economic Development
17Authority, and a copy shall be posted in each school building and in at least 3 other
18places of public assembly within the reinvestment neighborhood or area proposed to
19be designated.
SB21,2004 20Section 2004. 66.1201 (16) (a) of the statutes is amended to read:
SB21,794,2221 66.1201 (16) (a) In this subsection, "government" includes the Forward
22Wisconsin Housing and Economic Development Authority.
SB21,2005 23Section 2005. 66.1205 (3) of the statutes is amended to read:
SB21,795,3
166.1205 (3) Subsection (1) (a) and (c) does not apply in the case of housing
2projects to the financing of which the Forward Wisconsin Housing and Economic
3Development Authority is a party, as to which ch. 234 235 shall be controlling.
SB21,2006 4Section 2006. 66.1213 (7) (b) of the statutes is amended to read:
SB21,795,75 66.1213 (7) (b) As set down by the Forward Wisconsin Housing and Economic
6Development Authority in accordance with ch. 234 235 in the case of housing projects
7to the financing of which it is a party.
SB21,2007 8Section 2007. 66.1309 (1) (b) 1. of the statutes is amended to read:
SB21,795,129 66.1309 (1) (b) 1. The division of banking department of financial institutions
10and professional standards
as conservator, liquidator, or rehabilitator of any person,
11partnership, or corporation, and persons, partnerships, and corporations organized
12under or subject to the provisions of the banking law.
SB21,2008 13Section 2008. 66.1317 (2) (a) 4. of the statutes is amended to read:
SB21,795,1714 66.1317 (2) (a) 4. The division of banking department of financial institutions
15and professional standards
as conservator, liquidator, or rehabilitator of any person,
16partnership, or corporation, and persons, partnerships, or corporations organized
17under or subject to chs. 600 to 646.
SB21,2009 18Section 2009. 67.03 (7) of the statutes is renumbered 67.03 (7) (a).
SB21,2010 19Section 2010. 67.03 (7) (b) of the statutes is created to read:
SB21,795,2220 67.03 (7) (b) For the purposes of indebtedness, a school district that does not
21operate one or more grades as a result of entering into a whole grade sharing
22agreement under s. 118.50 is considered to be operating those grades.
SB21,2011 23Section 2011. 67.12 (12) (a) of the statutes is amended to read:
SB21,796,924 67.12 (12) (a) Any municipality may issue promissory notes as evidence of
25indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not

1limited to paying any general and current municipal expense, and refunding any
2municipal obligations, including interest on them. Each note, plus interest if any,
3shall be repaid within 10 years after the original date of the note, except that notes
4issued under this section for purposes of ss. 119.498, 145.245 (12m) , 2013 stats.,
5281.58, 281.59, 281.60, 281.61, and 292.72, issued to raise funds to pay a portion of
6the capital costs of a metropolitan sewerage district, or issued by a 1st class city or
7a county having a population of 500,000 or more, to pay unfunded prior service
8liability with respect to an employee retirement system, shall be repaid within 20
9years after the original date of the note.
SB21,2012 10Section 2012 . 67.12 (12) (a) of the statutes, as affected by 2015 Wisconsin Act
11.... (this act), is amended to read:
SB21,796,2212 67.12 (12) (a) Any municipality may issue promissory notes as evidence of
13indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not
14limited to paying any general and current municipal expense, and refunding any
15municipal obligations, including interest on them. Each note, plus interest if any,
16shall be repaid within 10 years after the original date of the note, except that notes
17issued under this section for purposes of ss. 119.498, 145.245 (12m), 2013 stats.,
18281.58, 281.59, 281.60, 281.61, and 292.72, issued to raise funds to pay a portion of
19the capital costs of a metropolitan sewerage district, or issued by a 1st class city or
20a county having a population of 500,000 750,000 or more, to pay unfunded prior
21service liability with respect to an employee retirement system, shall be repaid
22within 20 years after the original date of the note.
SB21,2013 23Section 2013. 69.30 (1) (bd) of the statutes is repealed.
SB21,2014 24Section 2014. 69.30 (2) of the statutes is amended to read:
SB21,797,8
169.30 (2) A financial institution, state agency, county department, Wisconsin
2works agency, or service office or long-term care district or an employee of a financial
3institution, state agency, county department, Wisconsin works agency, or service
4office or long-term care district is not subject to s. 69.24 (1) (a) for copying a certified
5copy of a vital record for use by the financial institution, state agency, county
6department, Wisconsin works agency, or service office or long-term care district,
7including use under s. 45.04 (5), if the copy is marked "FOR ADMINISTRATIVE
8USE".
SB21,2015 9Section 2015. 70.05 (1) of the statutes is amended to read:
SB21,797,2010 70.05 (1) The assessment of general property for taxation in all the towns,
11cities, and villages of this state shall be made according to this chapter unless
12otherwise specifically provided. There shall be elected at the spring election one
13assessor for each taxation district not subject to assessment by a county assessor
14under s. 70.99 if election of the assessor is provided. Commencing with the 1977
15elections and appointments made on and after January 1, 1977, no person may
16assume the office of town, village, city or county assessor unless certified by the
17department of revenue under s. 73.09 as qualified to perform the functions of the
18office of assessor. If a person who has not been so certified is elected to the office, the
19office shall be vacant and the appointing authority shall fill the vacancy from a list
20of persons so certified by the department of revenue.
SB21,2016 21Section 2016. 70.05 (2) of the statutes is amended to read:
SB21,797,2522 70.05 (2) The governing body of any town, city or village not subject to
23assessment by a county assessor under s. 70.99
that may conduct its own
24assessments under s. 70.991 (3)
may provide for the selection of one or more assistant
25assessors to assist the assessor in the discharge of the assessor's duties.
SB21,2017
1Section 2017. 70.05 (4) of the statutes is amended to read:
SB21,798,52 70.05 (4) All assessment personnel, including personnel of a county assessor
3system under s. 70.99, appointed under this section on or after January 1, 1977,
shall
4have passed an examination and have been certified by the department of revenue
5as qualified for performing the functions of the office.
SB21,2018 6Section 2018. 70.05 (4m) of the statutes is amended to read:
SB21,798,177 70.05 (4m) A taxation district An assessor may not enter upon a person's real
8property for purposes of conducting an assessment under this chapter more than
9once in each year, except that an assessor may enter upon a person's real property
10for purposes of conducting an assessment under this chapter more often if the
11property owner consents. A property owner may deny entry to an assessor if the
12owner has given prior notice to the assessor that the assessor may not enter the
13property without the property owner's permission. Each taxation district county and
14regional assessment unit
assessor shall create and maintain a database identifying
15all such property owners in the taxation district county or region and each assessor
16for a city that conducts its own assessments under s. 70.991 (3) shall create and
17maintain a database identifying all such property owners in the city
.
SB21,2019 18Section 2019. 70.05 (5) (b) of the statutes is repealed.
SB21,2020 19Section 2020. 70.05 (5) (ba) of the statutes is created to read:
SB21,798,2520 70.05 (5) (ba) In 2017 and in each year thereafter, each city that conducts
21assessments under s. 70.991 (3) and each county, and regional assessment unit shall
22assess the property within its boundaries at full value. Before an assessor conducts
23an assessment under this paragraph, the city, county, or regional assessment unit
24shall publish a notice on its Internet site, as prescribed by rule by the department
25of revenue.
SB21,2021
1Section 2021. 70.05 (5) (bb) of the statutes is created to read:
SB21,799,62 70.05 (5) (bb) In 2017 and in each year thereafter, each city that conducts
3assessments under s. 70.991 (3) and each county, and regional assessment unit shall
4submit the full market value of the property within the boundaries of the city, county,
5or regional assessment unit to the department of revenue no later than the 2nd
6Monday in June in an electronic format, as determined by the department.
SB21,2022 7Section 2022. 70.05 (5) (c) of the statutes is amended to read:
SB21,799,158 70.05 (5) (c) Annually beginning in 1992, the department of revenue shall
9determine the ratio of the assessed value to the full value of all taxable general
10property and of each major class of property of each taxation district and publish its
11findings in the report required under s. 73.06 (5)
audit and correct the values
12submitted to the department under par. (bb). The department shall finalize and
13publish the final values no later than September 15, 2017, for values submitted
14under par. (bb) in 2017 and no later than August 1 for values submitted under par.
15(bb) in subsequent years
.
SB21,2023 16Section 2023. 70.05 (5) (d) of the statutes is repealed.
SB21,2024 17Section 2024. 70.05 (5) (f) of the statutes is repealed.
SB21,2025 18Section 2025. 70.05 (5) (g) of the statutes is repealed.
SB21,2026 19Section 2026. 70.05 (5) (h) of the statutes is created to read:
SB21,799,2520 70.05 (5) (h) 1. With regard to the actions of a city that conducts assessments
21under s. 70.991 (3), if the secretary of revenue determines substantial noncompliance
22with assessing property at full value under par. (ba), the city becomes subject to
23assessment by the county or regional assessment unit where the city is located, as
24provided under s. 70.991 (3) (a), beginning with the assessment in the year following
25the year in which the substantial noncompliance occurred.
SB21,800,19
12. With regard to the actions of a county or regional assessment unit, if the
2secretary of revenue determines substantial noncompliance with assessing property
3at full value under par. (ba), the department of revenue shall assist the county or
4regional assessment unit with the assessment in the year following the year in which
5the substantial noncompliance occurred. If in any year, beginning in 2017 and
6ending in 2022, the department provides assistance to a county or regional
7assessment unit under this subdivision, the county or regional assessment unit shall
8pay to the department an amount equal to 50 percent of the costs to the department
9to provide the assistance. If in any year beginning after 2022 the department
10provides assistance to a county or regional assessment unit under this subdivision,
11the county or regional assessment unit shall pay to the department an amount equal
12to 100 percent of the costs to the department to provide the assistance. If a county
13or regional assessment unit fails to remit payment for assistance under this
14subdivision, the department of revenue shall notify the department of transportation
15and the department of transportation shall reduce the road aid under s. 86.30 (9) (b)
16for the county or the counties participating in the regional assessment unit in an
17amount equal to the amount the county or regional assessment unit owes the
18department of revenue under this subdivision and remit that amount to the
19department or revenue.
SB21,800,2320 3. The secretary of revenue may require the county or regional assessment unit
21to replace the assessment administrator for the county or regional assessment unit
22if the incumbent assessment administrator demonstrates fraud, deceit, negligence,
23incompetence, or misconduct or is subject to s. 73.09 (4) (b).
SB21,2027 24Section 2027. 70.055 of the statutes is repealed.
SB21,2028 25Section 2028. 70.06 (1) of the statutes is amended to read:
SB21,801,7
170.06 (1) In cities of the 1st class the assessment of property for taxation shall
2be under the direction of the city commissioner of assessments, who shall perform
3such duties in relation thereto as are prescribed by the common council, and the
4assessment rolls of the city shall be made as the council directs, except where such
5city of the 1st class is under the jurisdiction of a county an assessor under s. 70.99
670.991. Manufacturing property subject to s. 70.995 shall be assessed according to
7that section.
SB21,2029 8Section 2029. 70.06 (5) of the statutes is amended to read:
SB21,801,109 70.06 (5) This section shall not apply to a city of the 1st class after it has come
10under a county assessor or regional assessment unit system under s. 70.991.
SB21,2030 11Section 2030. 70.075 of the statutes is repealed.
SB21,2031 12Section 2031. 70.08 of the statutes is repealed.
SB21,2032 13Section 2032. 70.10 of the statutes is amended to read:
SB21,801,21 1470.10 Assessment, when made, exemption. The assessor shall assess all
15real and personal property as of the close of January 1 of each year. Except in cities
16of the 1st class and 2nd class cities that have a board of assessors under s. 70.075,
17the assessment shall be finally completed before the first Monday in April. All real
18property conveyed by condemnation or in any other manner to the state, any county,
19city, village or town by gift, purchase, tax deed or power of eminent domain before
20January 2 in such year shall not be included in the assessment. Assessment of
21manufacturing property subject to s. 70.995 shall be made according to that section.
SB21,2033 22Section 2033. 70.11 (2) of the statutes is amended to read:
SB21,802,1223 70.11 (2) Municipal property and property of certain districts, exception.
24Property owned by any county, city, village, town, school district, technical college
25district, public inland lake protection and rehabilitation district, metropolitan

1sewerage district, municipal water district created under s. 198.22, joint local water
2authority created under s. 66.0823, long-term care district under s. 46.2895 or town
3sanitary district; lands belonging to cities of any other state used for public parks;
4land tax-deeded to any county or city before January 2; but any residence located
5upon property owned by the county for park purposes that is rented out by the county
6for a nonpark purpose shall not be exempt from taxation. Except as to land acquired
7under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after
8August 17, 1961, to any such governmental unit or for its benefit while the grantor
9or others for his or her benefit are permitted to occupy the land or part thereof in
10consideration for the conveyance. Leasing the property exempt under this
11subsection, regardless of the lessee and the use of the leasehold income, does not
12render that property taxable.
SB21,2034 13Section 2034. 70.11 (4b) (b) of the statutes is amended to read:
SB21,802,1514 70.11 (4b) (b) It is financed by the Housing and Economic Development
15Authority under s. 234.03 (13), 2013 stats.
SB21,2035 16Section 2035. 70.11 (4b) (c) of the statutes is amended to read:
SB21,802,1817 70.11 (4b) (c) The Housing and Economic Forward Wisconsin Development
18Authority holds a first-lien mortgage security interest on it.
SB21,2036 19Section 2036. 70.11 (38c) of the statutes is created to read:
SB21,802,2420 70.11 (38c) University of Wisconsin System Authority. Notwithstanding the
21provisions of s. 70.11 (intro.) that relate to leased property, all property owned by the
22University of Wisconsin System Authority and all property leased to the University
23of Wisconsin System Authority that is owned by the state, provided that use of the
24property is primarily related to the purposes of the authority.
SB21,2037 25Section 2037. 70.11 (38r) of the statutes is amended to read:
SB21,803,5
170.11 (38r) Economic Development Corporation Forward Authority. All
2property owned by the Wisconsin Economic Development Corporation Forward
3Wisconsin Development Authority
, provided that use of the property is primarily
4related to the purposes of the Wisconsin Economic Development Corporation
5Forward Wisconsin Development Authority.
SB21,2038 6Section 2038. 70.114 (1) (a) of the statutes is renumbered 70.114 (1) (am).
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