Because this bill relates to public employee retirement or pensions, it may be
referred to the Joint Survey Committee on Retirement Systems for a report to be
printed as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB245,1 1Section 1. 8.06 of the statutes is amended to read:
AB245,13,4 28.06 Special elections may be called. Towns, cities, villages, and, subject
3to ss. 67.05 (6a) (a) 2. and 121.91 (3) (a), school districts, may call special elections

1for any purpose authorized by law. If an election is called for a special referendum,
2the election shall be noticed under s. 8.55. A county in which a 1st class city is located
3may call an election for a special referendum for the purpose of imposing the tax
4under s. 77.70 (2).
AB245,2 5Section 2. 13.94 (1) (w) of the statutes is created to read:
AB245,13,86 13.94 (1) (w) Once every 5 years, conduct a financial audit of expenditures of
7revenues generated by the sales and use taxes imposed under ss. 77.70 (2) and
877.701.
AB245,3 9Section 3. 13.94 (1) (x) of the statutes is created to read:
AB245,13,1710 13.94 (1) (x) Annually, conduct a financial audit of the retirement systems of
11Milwaukee County and the city of Milwaukee, to include financial statements and
12an evaluation of accounting controls and accounting records maintained by the
13systems for individual participants and departments. Within 30 days after
14completion of such audit, the bureau shall file with the governor, the legislative
15reference bureau, the department of administration, and the respective systems a
16detailed report thereof, including specific instances, if any, of illegal or improper
17transactions.
AB245,4 18Section 4. 13.94 (1) (y) of the statutes is created to read:
AB245,13,2019 13.94 (1) (y) At least once every 5 years, contract for an actuarial audit of the
20retirement systems of Milwaukee County and the city of Milwaukee.
AB245,5 21Section 5. 13.94 (1s) (c) 1m. of the statutes is created to read:
AB245,13,2422 13.94 (1s) (c) 1m. The retirement systems of Milwaukee County and the city
23of Milwaukee for the cost of the audits required to be performed of those systems
24under sub. (1) (x) and (y).
AB245,6 25Section 6. 13.94 (1s) (c) 1s. of the statutes is created to read:
AB245,14,2
113.94 (1s) (c) 1s. Milwaukee County and the city of Milwaukee for the cost of
2the audits required to be performed under sub. (1) (w).
AB245,7 3Section 7 . 23.0917 (5t) of the statutes is renumbered 23.0917 (5t) (a) and
4amended to read:
AB245,14,215 23.0917 (5t) (a) Each city, village, town, or county may adopt a nonbinding
6resolution that supports or opposes the proposed acquisition of land project or
7activity
to be funded by moneys obligated from the appropriation under s. 20.866 (2)
8(ta) if all or a portion of the land on which the project or activity will occur is located
9in the city, village, town, or county. The department shall provide written
10notification of the proposed acquisition project or activity to each city, village, town,
11or county in which the land on which the project or activity will occur is located. A
12city, village, town, or county that adopts a resolution shall provide the department
13with a copy of the resolution. If the department receives the copy within 30 days after
14the date that the city, village, town, or county received the notification of the proposed
15acquisition, the department shall take the resolution into consideration before
16approving or denying
The department may not approve the obligation of moneys for
17the acquisition project or activity from the appropriation under s. 20.866 (2) (ta) and
18may not notify the joint committee on finance of the proposal, if required under sub.
19(6m), unless every city, village, town, or county in which the land on which the project
20or activity will occur is located adopts a resolution approving the project or activity
21by a simple majority vote of the governing body
.
AB245,8 22Section 8 . 23.0917 (5t) (b) of the statutes is created to read:
AB245,14,2523 23.0917 (5t) (b) Paragraph (a) applies only if the project or activity to be funded
24by moneys obligated from the appropriation under s. 20.866 (2) (ta) is located on land
25north of USH 8.
AB245,9
1Section 9. 25.17 (1) (jf) of the statutes is created to read:
AB245,15,22 25.17 (1) (jf) Local government fund (s. 25.491);
AB245,10 3Section 10 . 25.491 of the statutes is created to read:
AB245,15,5 425.491 Local government fund. (1) There is established a separate
5nonlapsible trust fund designated as the local government fund.
AB245,15,8 6(2) There is established in the local government fund a separate account that
7is designated the “county and municipal aid account” to make the payments under
8s. 79.036.
AB245,15,11 9(3) There is established in the local government fund a separate account that
10is designated the “expenditure restraint program account” to make the payments
11under s. 79.05.
AB245,15,14 12(4) There is established in the local government fund a separate account that
13is designated “state aid, local government fund; tax exempt property” to make the
14payments under s. 79.095.
AB245,15,17 15(5) There is established in the local government fund a separate account that
16is designated “state aid, local government fund; personal property tax exemption” to
17make the payments under s. 79.096.
AB245,15,20 18(6) There is established in the local government fund a separate account that
19is designated “state aid, local government fund; repeal of personal property taxes”
20to make the payments under s. 79.0965.
AB245,15,23 21(7) There is established in the local government fund a separate account that
22is designated “state aid; video service provider fee” to make the payments under s.
2379.097.
AB245,16,3
1(8) There is established in the local government fund a separate account that
2is designated “municipal services” to make payments as determined under s. 70.119
3(7).
AB245,16,6 4(9) There is established in the local government fund a separate account that
5is designated the “supplemental county and municipal aid account” to make the
6payments under s. 79.037.
AB245,16,9 7(10) There is established in the local government fund a separate account that
8is designated the “innovation account” to make the grant payments under s. 79.038
9(1).
AB245,16,12 10(11) There is established in the local government fund a separate account that
11is designated the “innovation planning grants account” to make the grant payments
12under s. 79.038 (2).
AB245,11 13Section 11 . 26.03 (1m) (b) (intro.) of the statutes is amended to read:
AB245,16,1814 26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
15raw forest products on public lands, as defined in s. 70.13 (7), 2021 stats., to a person
16harvesting raw forest products for fuel wood for his or her home consumption, to a
17person harvesting for the purpose of clearing the land for agricultural use or to a
18person harvesting from the person's own land, any of the following:
AB245,12 19Section 12 . 33.01 (9) (a) of the statutes is amended to read:
AB245,16,2320 33.01 (9) (a) For the purpose of receiving notice under this chapter, a person
21whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
22(a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
23the previous year.
AB245,13 24Section 13 . 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
AB245,17,3
133.01 (9) (am) 1. A person whose name appears as an owner of real property
2on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before
3the 3rd Monday in December of the previous year.
AB245,17,74 2. The spouse of a person whose name appears as an owner of real property on
5the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the
63rd Monday in December of the previous year if the spouse is referred to on that tax
7roll.
AB245,14 8Section 14 . 33.01 (9) (ar) 1. of the statutes is amended to read:
AB245,17,119 33.01 (9) (ar) 1. The person's name appears as an owner of real property on the
10tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
11Monday in December of the previous year.
AB245,15 12Section 15 . 33.01 (9) (b) 1. of the statutes is amended to read:
AB245,17,1513 33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
14roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
15Monday in December of the previous year; or
AB245,16 16Section 16 . 49.45 (51) of the statutes is repealed.
AB245,17 17Section 17. 59.52 (25) of the statutes is amended to read:
AB245,17,2118 59.52 (25) Advisory and contingent Contingent referenda. The board may
19conduct a countywide referendum for advisory purposes or for the purpose of
20ratifying or validating a resolution adopted or ordinance enacted by the board
21contingent upon approval in the referendum.
AB245,18 22Section 18. 59.605 (3) (c) of the statutes is repealed.
AB245,19 23Section 19 . 59.875 (2) (a) of the statutes is amended to read:
AB245,18,424 59.875 (2) (a) Beginning on July 1, 2011, in any employee retirement system
25of a county, except as otherwise provided in a collective bargaining agreement

1entered into under subch. IV of ch. 111 and except as provided in par. pars. (b), and
2(c),
employees shall pay half of all actuarially required contributions for funding
3benefits under the retirement system. The employer may not pay on behalf of an
4employee any of the employee's share of the actuarially required contributions.
AB245,20 5Section 20 . 59.875 (2) (c) of the statutes is created to read:
AB245,18,116 59.875 (2) (c) In any employee retirement system of a county that has elected
7to become a participating employer under the Wisconsin Retirement System under
8s. 40.21 (1), except as provided in par. (b), irrespective of the funding status of the
9retirement system, the employer shall pay the remaining balance of actuarially
10determined normal cost contributions each year that is not covered by the employee
11contributions.
AB245,21 12Section 21. 59.875 (4) of the statutes is created to read:
AB245,18,2413 59.875 (4) Amortization period for employer contributions.
14Notwithstanding any provision of law or actuarial rule, beginning on January 1,
152024, in any retirement system established under chapter 201, laws of 1937, the
16required annual employer contribution shall be calculated using a 30-year
17amortization period and an annual investment return assumption that is the same
18as or less than the annual investment return assumption used by the Wisconsin
19Retirement System. Future unfunded actuarial accrued liability due to factors such
20as market returns and standard actuarial practices may be amortized on the basis
21of standard actuarial practices. The amortization period and investment return
22assumptions in this subsection shall supersede any amortization period and
23investment return assumption adopted by the retirement system's actuary or
24retirement board.
AB245,22 25Section 22. 59.90 of the statutes is created to read:
AB245,19,2
159.90 Provisions applicable to certain counties with special sales tax
2authority.
All of the following apply to a county in which a 1st class city is located:
AB245,19,3 3(1) With regard to the budget of the county, all of the following apply:
AB245,19,84 (a) The total amount of budgeted expenditures related to cultural or
5entertainment matters or involving partnerships with nonprofit groups may not be
6greater than 5 percent of the total amount of budgeted expenditures for the budget
7period. This paragraph does not apply to any expenditure of a county for parks,
8including zoos, or for health or transit services.
AB245,19,139 (b) When each department of the county submits estimated revenues and
10expenditures for the ensuing budget period, it shall also provide a proposal to reduce
11the department's expenditures for the ensuing fiscal period by an amount equal to
12a total of 5 percent of the department's base level for its budget for the current fiscal
13period.
AB245,19,18 14(2) The board may enact an ordinance or adopt a resolution that includes new
15program spending only upon a two-thirds vote of all of the members of the board.
16This subsection does not apply to a program that is intended to reduce expenditures
17or consolidate or reorganize existing services into a different administrative
18structure without increasing expenditures.
AB245,19,21 19(3) The board may enact an ordinance or adopt a resolution that increases the
20total number of positions in the county only upon a two-thirds vote of all of the
21members of the board.
AB245,19,24 22(4) The county shall prepare a report on changes to its compensation plan that
23are necessary and desirable to make the county competitive in the market for
24correctional workers at a sustainable level of funding.
AB245,20,4
1(5) The county shall identify all buildings that the county has authority to sell
2and that are not being used by the county and prepare a plan for the use or sale of
3these buildings. The county shall submit that plan to the joint committee on finance
4in the manner provided under s. 13.172 (2).
AB245,20,6 5(6) (a) In this subsection, “qualified amount” means the required amount of the
6retirement system's unfunded actuarial accrued liability contribution in 2022.
AB245,20,97 (b) In any year in which the county imposes a tax under s. 77.70 (2) (a), other
8than the first year in which the tax is imposed, the county shall spend a total of not
9less than the qualified amount on the following:
AB245,20,1010 1. The Milwaukee County circuit court.
AB245,20,1111 2. The Milwaukee County secure residential care center for children and youth.
AB245,20,1312 3. Maintaining or increasing the compensation of Milwaukee County
13correctional workers.
AB245,20,1414 4. The Milwaukee County medical examiner.
AB245,23 15Section 23 . 60.34 (1) (a) of the statutes is amended to read:
AB245,20,1816 60.34 (1) (a) Except as provided in s. 66.0608 (3m), receive and take charge of
17all money belonging to the town, or which is required by law to be paid into the town
18treasury, and disburse the money under s. 66.0607.
AB245,24 19Section 24 . 60.85 (1) (f) of the statutes is repealed.
AB245,25 20Section 25 . 60.85 (1) (h) 1. c. of the statutes is amended to read:
AB245,20,2421 60.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
22resulting from the sale or lease as lessor by the town of real or personal property
23within a tax incremental district for consideration which is less than its cost to the
24town.
AB245,26 25Section 26 . 60.85 (1) (o) of the statutes is amended to read:
AB245,21,2
160.85 (1) (o) “Taxable property" means all real and personal taxable property
2located in a tax incremental district.
AB245,27 3Section 27. 60.85 (5) (j) of the statutes is created to read:
AB245,21,104 60.85 (5) (j) Upon receiving a written application from the town clerk, in a form
5prescribed by the department of revenue, the department shall recalculate the base
6value of a tax incremental district affected by 2023 Wisconsin Act .... (this act) to
7remove the value of the personal property. A request received under this paragraph
8no later than October 31 is effective in the year following the year in which the
9request is made. A request received after October 31 is effective in the 2nd year
10following the year in which the request is made.
AB245,28 11Section 28 . 61.26 (2) of the statutes is amended to read:
AB245,21,1312 61.26 (2) Except as provided in s. 66.0608 (3m), receive all moneys belonging
13or accruing to the village or directed by law to be paid to the treasurer.
AB245,29 14Section 29 . 61.26 (3) of the statutes is amended to read:
AB245,21,2015 61.26 (3) Except as provided in s. 66.0608 (3m), deposit upon receipt the funds
16of the village in the name of the village in the public depository designated by the
17board. Failure to comply with this subsection shall be prima facie grounds for
18removal from office. When the money is deposited, the treasurer and bonders are not
19liable for the losses defined by s. 34.01 (2), and the interest shall be paid into the
20village treasury.
AB245,30 21Section 30 . 62.09 (9) (a) of the statutes is amended to read:
AB245,21,2522 62.09 (9) (a) Except as provided in s. 66.0608 (3m), the treasurer shall collect
23all city, school, county, and state taxes, receive all moneys belonging to the city or
24which by law are directed to be paid to the treasurer, and pay over the money in the
25treasurer's hands according to law.
AB245,31
1Section 31. 62.09 (9) (e) of the statutes is amended to read:
AB245,22,92 62.09 (9) (e) Except as provided in s. 66.0608 (3m), the treasurer shall deposit
3immediately upon receipt thereof the funds of the city in the name of the city in the
4public depository designated by the council. Such deposit may be in either a demand
5deposit or in a time deposit, maturing in not more than one year. Failure to comply
6with the provisions hereof shall be prima facie grounds for removal from office. When
7the money is so deposited, the treasurer and the treasurer's bonders shall not be
8liable for such losses as are defined by s. 34.01 (2). The interest arising therefrom
9shall be paid into the city treasury.
AB245,32 10Section 32. 62.13 (1) of the statutes is amended to read:
AB245,22,1711 62.13 (1) Commissioners. Except as provided in subs. (2), (2g), (2m), (2s), and
12(8) (b) each city shall have a board of police and fire commissioners consisting of 5
13citizens, 3 of whom shall constitute a quorum. The mayor shall annually, between
14the last Monday of April and the first Monday of May, appoint in writing to be filed
15with the secretary of the board, one member for a term of 5 years. No appointment
16shall be made which will result in more than 3 members of the board belonging to
17the same political party. The board shall keep a record of its proceedings.
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