AB245,131 25Section 131. 70.995 (5) of the statutes is amended to read:
AB245,68,11
170.995 (5) The department of revenue shall assess all property of
2manufacturing establishments included under subs. (1) and (2), except property not
3contiguous with or located within 1,000 feet of the parcel on which the production
4process, as defined in s. 70.11 (27) (a) 5., occurs,
as of the close of January 1 of each
5year, if on or before March 1 of that year the department has classified the property
6as manufacturing or the owner of the property has requested, in writing, that the
7department make such a classification and the department later does so. A change
8in ownership, location, or name of the manufacturing establishment does not
9necessitate a new request. In assessing lands from which metalliferous minerals are
10being extracted and valued for purposes of the tax under s. 70.375, the value of the
11metalliferous mineral content of such lands shall be excluded.
AB245,132 12Section 132 . 70.995 (5n) of the statutes is created to read:
AB245,68,2013 70.995 (5n) (a) If the department of revenue determines that an establishment
14is engaged in manufacturing, as described in subs. (1), (2), and (3), the department
15may classify the establishment as manufacturing. The establishment shall submit
16a written request on or before July 1 of the year for which classification is desired,
17as provided under s. 71.07 (5n) (a) 9. c. or 71.28 (5n) (a) 9. c. Any establishment
18classified as manufacturing prior to January 1, 2024, is presumed to be engaged in
19manufacturing, as described in subs. (1), (2), and (3), and need not submit a request
20as provided in this paragraph.
AB245,69,221 (b) The department may at any time investigate or audit requests submitted
22under par. (a) and may revoke a classification. A revocation under this paragraph
23may not apply retroactively, but shall take effect on the first day of the
24establishment's taxable year following the year in which the department issues a

1revocation. An establishment that submits a request under par. (a) shall notify the
2department within 60 days of any termination of manufacturing activity.
AB245,69,113 (c) On or before December 31 of the year in which a request is timely submitted
4under par. (a), the department shall issue a notice of determination responding to the
5timely request. The department may, in its sole discretion, issue a notice of
6determination by December 31 for requests received after July 1 of the year in which
7classification is desired. The notice shall be in writing and shall be sent by 1st class
8mail or electronic mail. In addition, the notice shall specify that objections to the
9decision shall be filed with the state board of assessors no later than 60 days after
10the date of the notice, that a fee of $200 shall be paid when the objection is filed, and
11that the objection is not filed until the fee is paid.
AB245,69,1712 (d) For purposes of this subsection, an objection is considered timely filed if
13received by the state board of assessors no later than 60 days after the date of the
14notice or sent to the state board of assessors by U.S. postal service certified mail in
15a properly addressed envelope, with postage paid, that is postmarked before
16midnight of the last day for filing. Neither the board nor the tax appeals commission
17may waive the requirement that objections be in writing.
AB245,69,2118 (e) The state board of assessors shall investigate any objection timely filed
19under par. (d) if the fee specified under par. (c) is paid. The board shall notify the
20person objecting or the person's agent of its determination by 1st class mail or
21electronic mail.
AB245,70,222 (f) If a determination of the state board of assessors under par. (e) results in an
23establishment not being classified as manufacturing, the person having been
24notified of the determination shall be deemed to have accepted the determination
25unless the person files a petition for review with the clerk of the tax appeals

1commission, as provided under s. 73.01 (5) and the rules of practice of the tax appeals
2commission.
AB245,133 3Section 133 . 70.995 (7) (b) of the statutes is amended to read:
AB245,70,74 70.995 (7) (b) Each 5 years, or more frequently if the department of revenue's
5workload permits and if in the department's judgment it is desirable, the department
6of revenue shall complete a field investigation or on-site appraisal at full value under
7ss. s. 70.32 (1) and 70.34 of all manufacturing real property in this state.
AB245,134 8Section 134 . 70.995 (8) (b) 1. of the statutes is amended to read:
AB245,71,29 70.995 (8) (b) 1. The department of revenue shall annually notify each
10manufacturer assessed under this section and the municipality in which the
11manufacturing property is located of the full value of all real and personal property
12owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
13class mail or electronic mail. In addition, the notice shall specify that objections to
14valuation, amount, or taxability must be filed with the state board of assessors no
15later than 60 days after the date of the notice of assessment, that objections to a
16change from assessment under this section to assessment under s. 70.32 (1) must be
17filed no later than 60 days after the date of the notice, that the fee under par. (c) 1.
18or (d) must be paid and that the objection is not filed until the fee is paid. For
19purposes of this subdivision, an objection is considered timely filed if received by the
20state board of assessors no later than 60 days after the date of the notice or sent to
21the state board of assessors by certified mail in a properly addressed envelope, with
22postage paid, that is postmarked before midnight of the last day for filing. A
23statement shall be attached to the assessment roll indicating that the notices
24required by this section have been mailed and failure to receive the notice does not
25affect the validity of the assessments, the resulting tax on real or personal property,

1the procedures of the tax appeals commission or of the state board of assessors, or
2the enforcement of delinquent taxes by statutory means.
AB245,135 3Section 135 . 70.995 (12) (a) of the statutes is amended to read:
AB245,72,24 70.995 (12) (a) The department of revenue shall prescribe a standard
5manufacturing property report form that shall be submitted annually for each real
6estate parcel and each personal property account on or before March 1 by all
7manufacturers whose property is assessed under this section. The report form shall
8contain all information considered necessary by the department and shall include,
9without limitation, income and operating statements, fixed asset schedules, and a
10report of new construction or demolition. Failure to submit the report shall result
11in denial of any right of redetermination by the state board of assessors or the tax
12appeals commission. If any property is omitted or understated in the manufacturing
13real estate
assessment roll in any of the next 5 previous years, or in a manufacturing
14personal property assessment roll made before January 1, 2024,
the assessor shall
15enter the value of the omitted or understated property once for each previous year
16of the omission or understatement. The assessor shall affix a just valuation to each
17entry for a former year as it should have been assessed according to the assessor's
18best judgment. Taxes shall be apportioned and collected on the tax roll for each entry,
19on the basis of the net tax rate for the year of the omission, taking into account credits
20under s. 79.10. In the case of omitted property, interest shall be added at the rate of
210.0267 percent per day for the period of time between the date when the form is
22required to be submitted and the date when the assessor affixes the just valuation.
23In the case of underpayments determined after an objection under sub. (8) (d),
24interest shall be added at the average annual discount interest rate determined by

1the last auction of 6-month U.S. treasury bills before the objection per day for the
2period of time between the date when the tax was due and the date when it is paid.
AB245,136 3Section 136. 71.07 (5n) (a) 5. a. of the statutes is amended to read:
AB245,72,114 71.07 (5n) (a) 5. a. “Manufacturing property factor" means a fraction, the
5numerator of which is the average value of the claimant's real and personal property
6assessed under s. 70.995
land and depreciable property, owned or rented and used
7in this state by the claimant during the taxable year to manufacture qualified
8production property, and the denominator of which is the average value of all the
9claimant's real and personal land and depreciable property owned or rented during
10the taxable year and used by the claimant to manufacture qualified production
11property.
AB245,137 12Section 137 . 71.07 (5n) (a) 5. d. of the statutes is repealed.
AB245,138 13Section 138 . 71.07 (5n) (a) 9. (intro.) of the statutes is amended to read:
AB245,72,1514 71.07 (5n) (a) 9. (intro.) “Qualified production property" means either any of
15the following:
AB245,139 16Section 139 . 71.07 (5n) (a) 9. a. of the statutes is amended to read:
AB245,72,2317 71.07 (5n) (a) 9. a. Tangible personal property manufactured in whole or in part
18by the claimant on property that is located in this state and assessed as
19manufacturing property under s. 70.995. Tangible personal property manufactured
20in this state may only be qualified production property if it is manufactured on
21property approved to be classified as manufacturing real property for purposes of s.
2270.995, even if it is not eligible to be listed on the department's manufacturing roll
23until January 1 of the following year.
AB245,140 24Section 140 . 71.07 (5n) (a) 9. c. of the statutes is created to read:
AB245,73,10
171.07 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part
2by the claimant at an establishment that is located in this state and classified as
3manufacturing under s. 70.995 (5n). A person wishing to classify the person's
4establishment as manufacturing under this subd. 9. c. shall file an application in the
5form and manner prescribed by the department no later than July 1 of the taxable
6year for which the person wishes to claim the credit under this subsection, pursuant
7to s. 70.995 (5n). The department shall make a determination and provide written
8notice by December 31 of the year in which the application is filed. A determination
9on the classification under this subd. 9. c. may be appealed as provided under s.
1070.995 (5n).
AB245,141 11Section 141. 71.07 (5n) (d) 2. of the statutes is amended to read:
AB245,73,2012 71.07 (5n) (d) 2. For purposes of determining a claimant's eligible qualified
13production activities income under this subsection, the claimant shall multiply the
14claimant's qualified production activities income from property manufactured by the
15claimant by the manufacturing property factor and qualified production activities
16income from property produced, grown, or extracted by the claimant by the
17agriculture property factor. This subdivision does not apply if the claimant's entire
18qualified production activities income results from the sale of tangible personal
19property that was manufactured, produced, grown, or extracted wholly in this state
20by the claimant.
AB245,142 21Section 142. 71.07 (6e) (a) 5. of the statutes is amended to read:
AB245,74,1322 71.07 (6e) (a) 5. “Property taxes" means real and personal property taxes,
23exclusive of special assessments, delinquent interest, and charges for service, paid
24by a claimant, and the claimant's spouse if filing a joint return, on the eligible
25veteran's or unremarried surviving spouse's principal dwelling in this state during

1the taxable year for which credit under this subsection is claimed, less any property
2taxes paid which are properly includable as a trade or business expense under
3section 162 of the Internal Revenue Code. If the principal dwelling on which the
4taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants
5in common or is owned by spouses as marital property, “property taxes" is that part
6of property taxes paid that reflects the ownership percentage of the claimant, except
7that this limitation does not apply to spouses who file a joint return. If the principal
8dwelling is sold during the taxable year, the “property taxes" for the seller and buyer
9shall be the amount of the tax prorated to each in the closing agreement pertaining
10to the sale or, if not so provided for in the closing agreement, the tax shall be prorated
11between the seller and buyer in proportion to months of their respective ownership.
12“Property taxes" includes monthly municipal permit fees in respect to a principal
13dwelling collected under s. 66.0435 (3) (c).
AB245,143 14Section 143. 71.07 (9) (a) 3. of the statutes is amended to read:
AB245,75,415 71.07 (9) (a) 3. “Property taxes" means real and personal property taxes,
16exclusive of special assessments, delinquent interest and charges for service, paid by
17a claimant on the claimant's principal dwelling during the taxable year for which
18credit under this subsection is claimed, less any property taxes paid which are
19properly includable as a trade or business expense under section 162 of the Internal
20Revenue Code. If the principal dwelling on which the taxes were paid is owned by
212 or more persons or entities as joint tenants or tenants in common or is owned by
22spouses as marital property, “property taxes" is that part of property taxes paid that
23reflects the ownership percentage of the claimant. If the principal dwelling is sold
24during the taxable year the “property taxes" for the seller and buyer shall be the
25amount of the tax prorated to each in the closing agreement pertaining to the sale

1or, if not so provided for in the closing agreement, the tax shall be prorated between
2the seller and buyer in proportion to months of their respective ownership. “ Property
3taxes" includes monthly municipal permit fees in respect to a principal dwelling
4collected under s. 66.0435 (3) (c).
AB245,144 5Section 144 . 71.17 (2) of the statutes is amended to read:
AB245,75,136 71.17 (2) Lien on trust estate; income taxes levied against beneficiary. All
7income taxes levied against the income of beneficiaries shall be a lien on that portion
8of the trust estate or interest therein from which the income taxed is derived, and
9such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
10same become delinquent. Every person who, as a fiduciary under the provisions of
11this subchapter, pays an income tax shall have all the rights and remedies of
12reimbursement for any taxes assessed against him or her or paid by him or her in
13such capacity, as provided in s. 70.19 (1), 2021 stats., and s. 70.19 (2), 2021 stats.
AB245,145 14Section 145. 71.28 (5n) (a) 5. a. of the statutes is amended to read:
AB245,75,2215 71.28 (5n) (a) 5. a. “Manufacturing property factor" means a fraction, the
16numerator of which is the average value of the claimant's real and personal property
17assessed under s. 70.995
land and depreciable property, owned or rented and used
18in this state by the claimant during the taxable year to manufacture qualified
19production property, and the denominator of which is the average value of all the
20claimant's real and personal land and depreciable property owned or rented during
21the taxable year and used by the claimant to manufacture qualified production
22property.
AB245,146 23Section 146 . 71.28 (5n) (a) 5. d. of the statutes is repealed.
AB245,147 24Section 147 . 71.28 (5n) (a) 9. (intro.) of the statutes is amended to read:
AB245,76,2
171.28 (5n) (a) 9. (intro.) “Qualified production property" means either any of
2the following:
AB245,148 3Section 148 . 71.28 (5n) (a) 9. a. of the statutes is amended to read:
AB245,76,104 71.28 (5n) (a) 9. a. Tangible personal property manufactured in whole or in part
5by the claimant on property that is located in this state and assessed as
6manufacturing property under s. 70.995. Tangible personal property manufactured
7in this state may only be qualified production property if it is manufactured on
8property approved to be classified as manufacturing real property for purposes of s.
970.995, even if it is not eligible to be listed on the department's manufacturing roll
10until January 1 of the following year.
AB245,149 11Section 149 . 71.28 (5n) (a) 9. c. of the statutes is created to read:
AB245,76,2112 71.28 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part
13by the claimant with an establishment that is located in this state and classified as
14manufacturing under s. 70.995 (5n). A person wishing to classify the person's
15establishment as manufacturing under this subd. 9. c. shall file an application in the
16form and manner prescribed by the department no later than July 1 of the taxable
17year for which the person wishes to claim the credit under this subsection, pursuant
18to s. 70.995 (5n). The department shall make a determination and provide written
19notice by December 31 of the year in which the application is filed. A determination
20on the classification under this subd. 9. c. may be appealed as provided under s.
2170.995 (5n).
AB245,150 22Section 150. 71.28 (5n) (d) 2. of the statutes is amended to read:
AB245,77,623 71.28 (5n) (d) 2. Except as provided in subd. 3., for purposes of determining a
24claimant's eligible qualified production activities income under this subsection, the
25claimant shall multiply the claimant's qualified production activities income from

1property manufactured by the claimant by the manufacturing property factor and
2qualified production activities income from property produced, grown, or extracted
3by the claimant by the agriculture property factor. This subdivision does not apply
4if the claimant's entire qualified production activities income results from the sale
5of tangible personal property that was manufactured, produced, grown, or extracted
6wholly in this state by the claimant.
AB245,151 7Section 151. 71.52 (7) of the statutes is amended to read:
AB245,79,58 71.52 (7) “Property taxes accrued" means real or personal property taxes or
9monthly municipal permit fees under s. 66.0435 (3) (c), exclusive of special
10assessments, delinquent interest and charges for service, levied on a homestead
11owned by the claimant or a member of the claimant's household. “Real or personal
12property taxes" means those levied under ch. 70, less the tax credit, if any, afforded
13in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons
14or entities as joint tenants or tenants in common or is owned as marital property or
15survivorship marital property and one or more such persons, entities or owners is not
16a member of the claimant's household, property taxes accrued is that part of property
17taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10,
18that reflects the ownership percentage of the claimant and the claimant's household,
19except that if a homestead is owned by 2 or more natural persons or if 2 or more
20natural persons have an interest in a homestead, one or more of whom is not a
21member of the claimant's household, and the claimant has a present interest, as that
22term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
23that transferred the homestead or interest in the homestead to the claimant to pay
24the entire amount of property taxes levied on the homestead, property taxes accrued
25is property taxes accrued levied on such homestead, reduced by the tax credit under

1s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
2no effect in computing property taxes accrued for a person whose homestead is not
3the same as the homestead of that person's spouse. For purposes of this subsection,
4property taxes are “levied" when the tax roll is delivered to the local treasurer for
5collection. If a homestead is sold or purchased during the calendar year of the levy,
6the property taxes accrued for the seller and the buyer are the amount of the tax levy
7prorated to each in proportion to the periods of time each both owned and occupied
8the homestead during the year to which the claim relates. The seller may use the
9closing agreement pertaining to the sale of the homestead, the property tax bill for
10the year before the year to which the claim relates or the property tax bill for the year
11to which the claim relates as the basis for computing property taxes accrued, but
12those taxes are allowable only for the portion of the year during which the seller
13owned and occupied the sold homestead. If a household owns and occupies 2 or more
14homesteads in the same calendar year, property taxes accrued is the sum of the
15prorated property taxes accrued attributable to the household for each of such
16homesteads. If the household owns and occupies the homestead for part of the
17calendar year and rents a homestead for part of the calendar year, it may include both
18the proration of taxes on the homestead owned and rent constituting property taxes
19accrued with respect to the months the homestead is rented in computing the amount
20of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
21or multidwelling building, property taxes accrued are the percentage of the property
22taxes accrued on that part of the multipurpose or multidwelling building occupied
23by the household as a principal residence plus that same percentage of the property
24taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
25necessary for use of the multipurpose or multidwelling building as a principal

1residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
2of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
3of the land contiguous to the claimant's principal residence and include the property
4taxes accrued on all improvements to real property located on such land, except as
5the limitations of s. 71.54 (2) (b) apply.
AB245,152 6Section 152. 73.01 (5) (a) of the statutes is amended to read:
AB245,80,167 73.01 (5) (a) Any person who is aggrieved by a determination of the state board
8of assessors under s. 70.995 (5n) or (8) or who has filed a petition for redetermination
9with the department of revenue and who is aggrieved by the redetermination of the
10department of revenue may, within 60 days of the determination of the state board
11of assessors or of the department of revenue or, in all other cases, within 60 days after
12the redetermination but not thereafter, file with the clerk of the commission a
13petition for review of the action of the department of revenue and the number of
14copies of the petition required by rule adopted by the commission. Any person who
15is aggrieved by a determination of the department of transportation under s. 341.405
16or 341.45 may, within 30 days after the determination of the department of
17transportation, file with the clerk of the commission a petition for review of the action
18of the department of transportation and the number of copies of the petition required
19by rule adopted by the commission. If a municipality appeals, its appeal shall set
20forth that the appeal has been authorized by an order or resolution of its governing
21body and the appeal shall be verified by a member of that governing body as
22pleadings in courts of record are verified. The clerk of the commission shall transmit
23one copy to the department of revenue, or to the department of transportation, and
24to each party. In the case of appeals from manufacturing property assessments, the
25person assessed shall be a party to a proceeding initiated by a municipality. At the

1time of filing the petition, the petitioner shall pay to the commission a $25 filing fee.
2The commission shall deposit the fee in the general fund. Within 30 days after such
3transmission the department of revenue, except for petitions objecting to
4manufacturing property assessments, or the department of transportation, shall file
5with the clerk of the commission an original and the number of copies of an answer
6to the petition required by rule adopted by the commission and shall serve one copy
7on the petitioner or the petitioner's attorney or agent. Within 30 days after service
8of the answer, the petitioner may file and serve a reply in the same manner as the
9petition is filed. Any person entitled to be heard by the commission under s. 76.38
10(12) (a), 1993 stats., or s. 76.39 (4) (c) or 76.48 may file a petition with the commission
11within the time and in the manner provided for the filing of petitions in income or
12franchise tax cases. Such papers may be served as a circuit court summons is served
13or by certified mail. For the purposes of this subsection, a petition for review is
14considered timely filed if mailed by certified mail in a properly addressed envelope,
15with postage duly prepaid, which envelope is postmarked before midnight of the last
16day for filing.
AB245,153 17Section 153. 73.03 (77) of the statutes is created to read:
AB245,80,2018 73.03 (77) To annually produce a comparative local government spending
19report from information received under s. 73.10 and to create and maintain a web
20page on its Internet site to display the information contained in the report.
AB245,154 21Section 154 . 76.02 (1) of the statutes is amended to read:
AB245,81,222 76.02 (1) “Air carrier company" means any person engaged in the business of
23transportation in aircraft of persons or property for hire on regularly scheduled
24flights, except an air carrier company whose property is exempt from taxation under
25s. 70.11 (42) (b) 76.074 (2). In this subsection, “aircraft" means a completely equipped

1operating unit, including spare flight equipment, used as a means of conveyance in
2air commerce.
AB245,155 3Section 155 . 76.025 (5) of the statutes is created to read:
AB245,81,74 76.025 (5) Nothing in this chapter or ch. 70 shall be construed as providing an
5exemption for personal property for entities regulated under this chapter, except for
6the exemptions under ss. 70.11 (21), (39), and (39m), 70.112 (4) (b) and (5), and
776.074, and for such motor vehicles as are exempt under s. 70.112 (5).
AB245,156 8Section 156 . 76.03 (1) of the statutes is amended to read:
AB245,81,129 76.03 (1) The property, both real and personal, including all rights, franchises
10and privileges used in and necessary to the prosecution of the business of any
11company enumerated in s. 76.02 shall be deemed personal property for the purposes
12of taxation, and
shall be valued and assessed together as a unit.
AB245,157 13Section 157. 76.07 (2) of the statutes is amended to read:
AB245,82,814 76.07 (2) Relation to state valuation; description. The value of the property
15of each of said companies company for assessment shall be made on the same basis
16and for the same period of time, as near as may be, as the value of the general
17property of the state is ascertained and determined. The department shall prepare
18an assessment roll and place thereon after the name of each of said companies
19company assessed, the following general description of the property of such company,
20to wit which the department shall deem and hold to include the entire property and
21franchises of the company specified and all title and interest therein
: “ Real estate,
22right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment,
23franchises, and all other real estate and personal property of said the company," in
24the case of railroads, and “Real estate, right-of-way, poles, wires, conduits, cables,
25devices, appliances, instruments, franchises, and all other real and personal

1property of said the company," in the case of conservation and regulation companies,
2and “Real estate, appurtenances, rolling stock, equipment, franchises, and all other
3real estate and personal property of said the company," in the case of air carrier
4companies, and “Land and land rights, structures, improvements, mains, pumping
5and regulation equipment, services, appliances, instruments, franchises , and all
6other real and personal property of said the company," in the case of pipeline
7companies, which description shall be deemed and held to include the entire property
8and franchises of the company specified and all title and interest therein
.
AB245,158 9Section 158. 76.07 (4g) (a) 10. of the statutes is amended to read:
AB245,82,1210 76.07 (4g) (a) 10. Determine the depreciated cost of road real property owned
11or rented by the company and used in the operation of the company's business in this
12state.
AB245,159 13Section 159. 76.07 (4g) (a) 11. and 12. of the statutes are repealed.
AB245,160 14Section 160. 76.07 (4g) (a) 13. of the statutes is amended to read:
AB245,82,1615 76.07 (4g) (a) 13. Divide the sum of the amounts under subds. 10. and 12.
16amount under subd. 10. by the depreciated cost of road real property everywhere.
AB245,161 17Section 161 . 76.074 of the statutes is created to read:
AB245,82,18 1876.074 Property exempt from assessment. (1) In this section:
AB245,82,2219 (a) Notwithstanding s. 76.02, “air carrier company" means any person engaged
20in the business of transportation in aircraft of persons or property for hire on
21regularly scheduled flights. In this paragraph, “aircraft" has the meaning given in
22s. 76.02 (1).
AB245,82,2323 (b) “Hub facility" means any of the following:
AB245,83,324 1. A facility at an airport from which an air carrier company operated at least
2545 common carrier departing flights each weekday in the prior year and from which

1it transported passengers to at least 15 nonstop destinations, as defined by rule by
2the department, or transported cargo to nonstop destinations, as defined by rule by
3the department.
AB245,83,74 2. An airport or any combination of airports in this state from which an air
5carrier company cumulatively operated at least 20 common carrier departing flights
6each weekday in the prior year, if the air carrier company's headquarters, as defined
7by rule by the department, is in this state.
AB245,83,10 8(2) Property owned by an air carrier company that operates a hub facility in
9this state, if the property is used in the operation of the air carrier company, is exempt
10from taxation under this subchapter and from local assessment and taxation.
AB245,83,13 11(3) For assessments after January 1, 2024, the personal property, as defined
12in s. 70.04, of a railroad company is exempt from taxation under this subchapter and
13from local assessment and taxation.
AB245,162 14Section 162. 76.125 (1) of the statutes is amended to read:
AB245,83,2015 76.125 (1) Using the statement of assessments under s. 70.53 and the
16statement of taxes under s. 69.61, the department shall determine the net rate of
17taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
18property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
19in subs. (2) to (6). The department shall enter that rate on the records of the
20department.
AB245,163 21Section 163 . 76.24 (2) (a) of the statutes is amended to read:
AB245,84,722 76.24 (2) (a) All taxes paid by any railroad company derived from or
23apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
24and their approaches, or car ferries on the basis of the separate valuation provided
25for in s. 76.16, shall be distributed annually from the transportation fund to the

1towns, villages, and cities in which they are located, pursuant to certification made
2by the department of revenue on or before August 15. Beginning with amounts
3distributed in 2011 2024, the amount distributed to any town, village, or city under
4this paragraph may not be less than the amount distributed to it in 2010 2023 under
5this paragraph. Beginning with amounts distributed in 2025, the amount
6distributed to any town, village, or city under this paragraph may not be less than
7the amount distributed in 2024.
AB245,164 8Section 164 . 76.31 of the statutes is amended to read:
AB245,84,16 976.31 Determination of ad valorem tax receipts for hub facility
10exemptions.
By July 1, 2004, and every Annually, by July 1 thereafter, the
11department shall determine the total amount of the tax imposed under subch. I of
12ch. 76 that was paid by each air carrier company, as defined in s. 70.11 (42) (a) 1. 76.02
13(1)
, whose property is exempt from taxation under s. 70.11 (42) (b) 76.074 (2) for the
14most recent taxable year that the air carrier company paid the tax imposed under
15subch. I of ch. 76. The total amount determined under this section shall be
16transferred under s. 20.855 (4) (fm) to the transportation fund.
AB245,165 17Section 165 . 76.69 of the statutes is repealed.
AB245,166 18Section 166. 76.82 of the statutes is amended to read:
AB245,84,22 1976.82 Assessment. The department , using the methods that it uses to assess
20property under s. 70.995,
shall assess the property that is taxable under s. 76.81,
21including property that is exempt under s. 70.11 (27) from the tax under ch. 70,
at
22its value as of January 1.
AB245,167 23Section 167 . Chapter 77 (title) of the statutes is amended to read:
AB245,84,2424 CHAPTER 77
AB245,85,2
1TAXATION OF FOREST CROPLANDS;
2 REAL ESTATE TRANSFER FEES;
AB245,85,113 SALES AND USE TAXES; COUNTY,
4 Municipality,
AND SPECIAL DISTRICT
5 SALES AND USE TAXES; MANAGED
6 FOREST LAND; ECONOMIC DEVELOPMENT
7 SURCHARGE; LOCAL FOOD and
8 BEVERAGE TAX; LOCAL RENTAL CAR
9 TAX; PREMIER RESORT AREA TAXES;
10 STATE RENTAL VEHICLE
11 FEE; DRY CLEANING FEES
AB245,168 12Section 168. 77.04 (1) of the statutes is amended to read:
AB245,86,313 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each
14forest cropland description in a special column or some other appropriate place in
15such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which
16shall be a sufficient designation that such description is subject to this subchapter.
17Such land shall thereafter be assessed and be subject to review under ch. 70, and
18such assessment may be used by the department of revenue in the determination of
19the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
20entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal
21of descriptions entered as forest croplands after December 31, 1971, may be
22determined by the department of revenue by multiplying the last assessed value of
23the land prior to the time of the entry by an annual ratio computed for the state under
24sub. (2) to establish the annual assessed value of the description. No tax shall be
25levied on forest croplands except the specific annual taxes as provided, except that

1any building located on forest cropland shall be assessed as personal real property,
2subject to all laws and regulations for the assessment and taxation of general
3property.
AB245,169 4Section 169 . 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and
5amended to read:
AB245,86,196 77.51 (12t) (intro.) “Real property construction activities" means activities that
7occur at a site where tangible personal property or items or goods under s. 77.52 (1)
8(b) or (d) that are applied or adapted to the use or purpose to which real property is
9devoted are permanently affixed to that real property , if the intent of the person who
10affixes that property is to make a permanent accession to the real property
. “Real
11property construction activities" does not include affixing property subject to tax
12under s. 77.52 (1) (c) to real property or affixing to real property tangible personal
13property that remains tangible personal property after it is affixed. The department
14may promulgate rules to determine whether activities that occur at a site where
15tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed
16to real property are real property construction activities for purposes of this
17subchapter. If the classification of property or an activity is not identified by rule,
18the department's determination of whether personal property becomes a part of real
19property shall be made by considering the following criteria:
AB245,170 20Section 170 . 77.51 (12t) (a) to (c) of the statutes are created to read:
AB245,86,2121 77.51 (12t) (a) Actual physical annexation to the real property.
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