Also, under current law, when a city or village creates a TID, DOR calculates
the “tax incremental base” value of the TID, which is the equalized value of all
taxable property within the TID at the time of its creation. If the development in the
TID increases the value of the property in the TID above this base value, the amount
by which the equalized value exceeds the base value is the TID's “value increment.”
The taxes collected on this value increment pay for the project costs of the TID.
Current law provides an increase in a political subdivision's levy limit upon the
termination of a TID located within the political subdivision. If DOR does not certify
a value increment for a TID for a year because the TID has terminated, the levy limit
of the political subdivision in which the TID is located increases by an amount based
on 50 percent of the previous year's value increment for the TID. (The actual amount
is equal to the maximum allowable levy for the preceding year, multiplied by a
percentage equal to 50 percent of the amount determined by dividing the terminated
TID's value increment by the political subdivision's equalized value, as determined
by DOR.) Also under current law, a similar increase in levy limit results when a
political subdivision amends a TID to subtract territory.
For TIDs created after December 31, 2024, this bill changes the calculation of
the levy increase upon TID termination or amendment to an amount equal to 10
percent of the aggregate of the value of new construction in the district, for each year
that the district is active. The bill provides an increase of an additional 15 percent
of the aggregate of the value of new construction in the district if the TID's life span
is 75 percent or less of the length of the expected life span of the TID.
Local regulation of nonmetallic quarries
The bill limits the ability of a political subdivision to place limits or conditions
on the operation of quarries from which nonmetallic materials that are used
primarily in the construction or repair of public transportation facilities, public
infrastructure, or private construction or transportation projects are extracted, as
follows:
1. The bill prohibits a political subdivision from requiring a quarry operator to
obtain a permit unless, prior to the establishment of quarry operations, the political
subdivision enacts an ordinance requiring a permit. The bill also prohibits a political
subdivision from, during the duration of a permit that is required in order to operate

a quarry, adding conditions to that permit unless the permittee consents and from
requiring compliance with another political subdivision's requirements as a
condition of the permit. In addition, if the permit is a permit that is granted pursuant
to an ordinance that is not a zoning ordinance, any conditions in the permit must be
related to the purpose of the ordinance authorizing the permit and be based on
substantial evidence.
2. Under the bill, if a political subdivision enacts an ordinance, other than a
zoning ordinance, regulating the operation of a quarry that was not in effect when
quarry operations began at a quarry, the ordinance may not be applied to that quarry
or to land that is contiguous to the land on which the quarry is located that a) has
remained under common ownership, leasehold, or control with the land on which the
quarry is located since the time the ordinance was enacted; b) can be shown to have
been intended for quarry operations prior to the enactment of the ordinance; and c)
is located in the same political subdivision.
3. The bill prohibits a political subdivision from limiting the times that
activities related to extracting or processing minerals at a quarry occur if the
minerals will be used in a public works project that requires nighttime construction
or an emergency repair.
4. Under the bill, a political subdivision may not limit blasting at a quarry,
except that the political subdivision may require the operator of the quarry to do any
of the following: a) provide preblasting notice to owners of structures within the
affected area and to the political subdivision; b) cause a third party to conduct a
building survey of structures within the affected area; c) cause a third party to
conduct a survey of and test any wells within the affected area; d) maintain records
and reports; e) comply with other properly adopted local blasting regulations that are
not related to airblast, flyrock, or ground vibration; and f) comply with requirements
under current law and rules promulgated by the Department of Safety and
Professional Services related to blasting.
The bill also allows a political subdivision to petition DSPS for an order
granting the political subdivision the authority to impose additional restrictions and
requirements related to blasting on a quarry operator that are more restrictive than
requirements under current law and rules promulgated by DSPS related to blasting.
DSPS may not charge a fee for the petition, but if the petition is related to the
potential impact of blasting on a qualified historic building, DSPS may require the
quarry operator to pay the costs of an impact study related to the building.
Emergency medical responder certification requirements
The bill also affects the requirements for certification as an emergency medical
responder, formally known as a first responder. First, the bill prohibits the
Department of Health Services from requiring an applicant who is applying for
certification as an emergency medical responder to register with or take the
examination of the National Registry of Emergency Medical Technicians (NREMT).
An ambulance service provider or another emergency medical services program is
allowed to require an emergency medical responder to register with or take the
examination of the NREMT. Current rules promulgated by DHS require an
applicant for a license as an emergency medical services practitioner at any level,

including an emergency medical responder, to be registered with the NREMT or, in
certain circumstances, to complete the NREMT examination.
Currently, an applicant for certification as an emergency medical responder
who demonstrates to DHS that the education, training, instruction, or other
experience gained by the applicant in connection with military service is
substantially equivalent to the course required for emergency medical responder
certification is considered to have satisfied completion of that course. The bill
requires DHS to issue the certification for an applicant who has relevant education,
training, and experience gained in connection with military service. For applicants
with military service who are not affiliated with an ambulance service provider, the
determination of whether an applicant has obtained the relevant education,
training, and experience remains with DHS as under current law. For applicants
with military service intending to volunteer for or be employed by an ambulance
service provider or emergency medical services program, the determination of
whether an applicant has obtained relevant education, training, and experience is
solely within the discretion of that ambulance service provider or emergency medical
services program.
Ambulance staffing
The bill allows an ambulance that is engaged in a nonemergent interfacility
transport to be staffed with one emergency medical technician and one individual
who has a certification in cardiopulmonary resuscitation. Currently, an ambulance
may be staffed with any of the following: any two emergency medical services
practitioners, licensed registered nurses, licensed physician assistants or
physicians, or any combination of those individuals; one emergency medical services
practitioner plus one individual with an emergency medical services practitioner
training permit; or, for certain rural ambulance service providers, one emergency
medical technician and one emergency medical responder.
Under the bill, an ambulance service provider or emergency medical services
program may not prohibit an emergency medical responder or emergency medical
services practitioner who is employed by or volunteering with it from being employed
by or volunteering with another ambulance service provider or emergency medical
services program.
Rural ambulance service providers
Under current law, a rural ambulance service provider may upgrade the service
level of an ambulance to the highest level of license of any emergency services
practitioner staffing that ambulance if approved by the medical director. The bill
prohibits DHS from requiring a rural ambulance service provider to stock an
ambulance with equipment to perform all functions that the emergency medical
services practitioner with the highest level of license staffing the ambulance may
perform in order to upgrade its ambulance service level.
Joint Committee on Finance approval of stewardship projects
The bill requires the Department of Natural Resources to obtain support from
local governments before taking certain steps with respect to activities or projects
that will be funded under the Warren Knowles-Gaylord Nelson Stewardship 2000
Program.

Current law authorizes the state to incur public debt for certain conservation
activities under the stewardship program, which is administered by DNR. The state
may incur this debt to acquire land for the state for conservation purposes and for
property development activities and may award grants or state aid to certain local
governmental units and nonprofit conservation organizations to acquire land for
these purposes.
Under current law, under certain situations, stewardship moneys may not be
obligated for a given project or activity unless DNR first notifies JCF in writing of
the proposal. If the JCF cochairpersons do not notify DNR within 14 working days
after DNR's notification that JCF has scheduled a meeting to review the proposal,
DNR may obligate the moneys. If, within 14 working days after DNR's notification,
the JCF cochairpersons notify DNR that JCF has scheduled a meeting to review the
proposal, DNR may obligate the moneys only upon JCF's approval. This process is
generally known as “passive review.”
Current law provides that each city, village, or town (municipality) and each
county may adopt a resolution supporting or opposing the proposed acquisition of
land funded under the stewardship program. Under current law, if DNR receives a
copy of such a resolution within 30 days after notifying the municipality or county,
DNR must take the resolution into consideration before approving or denying the
land acquisition. The bill expands these resolutions to apply to any stewardship
program project or activity, but limits the application to a project or activity on land
north of USH 8. The bill prohibits DNR from obligating stewardship money and from
submitting a project or activity to JCF for passive review, if required, unless every
municipality and county in which all or a portion of the land on which the project or
activity will occur is located adopts a resolution supporting the project or activity by
a simple majority vote of the governing body.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
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-engrossed,1 1Section 1 . 8.06 of the statutes is amended to read:
AB245-engrossed,14,4 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-engrossed,2 5Section 2 . 13.94 (1) (w) of the statutes is created to read:
AB245-engrossed,14,86 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-engrossed,3 9Section 3 . 13.94 (1) (x) of the statutes is created to read:
AB245-engrossed,14,1710 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 legislature under s. 13.172
15(2), the governor, the legislative reference bureau, the department of administration,
16and the respective systems a detailed report thereof, including specific instances, if
17any, of illegal or improper transactions.
AB245-engrossed,4 18Section 4 . 13.94 (1) (y) of the statutes is created to read:
AB245-engrossed,14,2019 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-engrossed,5 21Section 5 . 13.94 (1s) (c) 1m. of the statutes is created to read:
AB245-engrossed,14,2422 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-engrossed,6 25Section 6 . 13.94 (1s) (c) 1s. of the statutes is created to read:
AB245-engrossed,15,2
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-engrossed,7g 3Section 7g. 23.0917 (5t) of the statutes is renumbered 23.0917 (5t) (intro.) and
4amended to read:
AB245-engrossed,15,135 23.0917 (5t) Local governmental resolutions. (intro.) Each city, village,
6town, or county may adopt a nonbinding resolution that supports or opposes the
7proposed acquisition of land to be funded by moneys obligated from the appropriation
8under s. 20.866 (2) (ta) if all or a portion of the land is located in the city, village, town,
9or county. The department shall provide written notification of the proposed
10acquisition to each city, village, town, or county in which the land is located. A city,
11village, town, or county that adopts a resolution under this subsection shall provide
12the department with a copy of the resolution. If All of the following apply to a
13resolution under this subsection:
AB245-engrossed,15,19 14(a) For the proposed acquisition of land located south of USH 8, if the
15department receives the copy within 30 days after the date that the city, village,
16town, or county received the notification of the proposed acquisition, the department
17shall take the resolution into consideration before approving or denying the
18obligation of moneys for the acquisition from the appropriation under s. 20.866 (2)
19(ta).
AB245-engrossed,7s 20Section 7s. 23.0917 (5t) (b) of the statutes is created to read:
AB245-engrossed,16,221 23.0917 (5t) (b) For the proposed acquisition of land located north of USH 8,
22the department may not approve the obligation of moneys for the acquisition from
23the appropriation under s. 20.866 (2) (ta) and may not notify the joint committee on
24finance of the proposal, if required under sub. (6m), unless every city, village, town,

1or county in which the land is located adopts a resolution under this subsection
2approving the acquisition by a simple majority vote of the governing body.
AB245-engrossed,9 3Section 9 . 25.17 (1) (jf) of the statutes is created to read:
AB245-engrossed,16,44 25.17 (1) (jf) Local government fund (s. 25.491);
AB245-engrossed,10 5Section 10 . 25.491 of the statutes is created to read:
AB245-engrossed,16,7 625.491 Local government fund. (1) There is established a separate
7nonlapsible trust fund designated as the local government fund.
AB245-engrossed,16,10 8(2) There is established in the local government fund a separate account that
9is designated the “county and municipal aid account” to make the payments under
10s. 79.036.
AB245-engrossed,16,13 11(3) There is established in the local government fund a separate account that
12is designated the “expenditure restraint program account” to make the payments
13under s. 79.05.
AB245-engrossed,16,16 14(4) There is established in the local government fund a separate account that
15is designated “state aid, local government fund; tax exempt property” to make the
16payments under s. 79.095.
AB245-engrossed,16,19 17(5) There is established in the local government fund a separate account that
18is designated “state aid, local government fund; personal property tax exemption” to
19make the payments under s. 79.096.
AB245-engrossed,16,22 20(6) There is established in the local government fund a separate account that
21is designated “state aid, local government fund; repeal of personal property taxes”
22to make the payments under s. 79.0965.
AB245-engrossed,16,25 23(7) There is established in the local government fund a separate account that
24is designated “state aid; video service provider fee” to make the payments under s.
2579.097.
AB245-engrossed,17,3
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-engrossed,17,6 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-engrossed,17,9 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-engrossed,17,12 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-engrossed,17,18 13(12) There is established in the local government fund a separate account that
14is designated the “community youth and family aids account” for the improvement
15and provision of community-based juvenile delinquency-related services under s.
1648.526 and juvenile correctional services under s. 301.26 and for reimbursement to
17counties having a population of less than 750,000 for the cost of court attached intake
18services as provided in s. 938.06 (4).
AB245-engrossed,11 19Section 11 . 26.03 (1m) (b) (intro.) of the statutes is amended to read:
AB245-engrossed,17,2420 26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
21raw forest products on public lands, as defined in s. 70.13 (7), 2021 stats., to a person
22harvesting raw forest products for fuel wood for his or her home consumption, to a
23person harvesting for the purpose of clearing the land for agricultural use or to a
24person harvesting from the person's own land, any of the following:
AB245-engrossed,12 25Section 12 . 33.01 (9) (a) of the statutes is amended to read:
AB245-engrossed,18,4
133.01 (9) (a) For the purpose of receiving notice under this chapter, a person
2whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
3(a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
4the previous year.
AB245-engrossed,13 5Section 13 . 33.01 (9) (am) 1. and 2. of the statutes are amended to read:
AB245-engrossed,18,86 33.01 (9) (am) 1. A person whose name appears as an owner of real property
7on the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before
8the 3rd Monday in December of the previous year.
AB245-engrossed,18,129 2. The spouse of a person whose name appears as an owner of real property on
10the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the
113rd Monday in December of the previous year if the spouse is referred to on that tax
12roll.
AB245-engrossed,14 13Section 14 . 33.01 (9) (ar) 1. of the statutes is amended to read:
AB245-engrossed,18,1614 33.01 (9) (ar) 1. The person's name appears as an owner of real property on the
15tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
16Monday in December of the previous year.
AB245-engrossed,15 17Section 15 . 33.01 (9) (b) 1. of the statutes is amended to read:
AB245-engrossed,18,2018 33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
19roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
20Monday in December of the previous year; or
AB245-engrossed,15f 21Section 15f. 40.02 (48) (b) 5. of the statutes, as created by 2023 Wisconsin Act
224
, is amended to read:
AB245-engrossed,19,1123 40.02 (48) (b) 5. A “county jailer" is an employee of a county whose principal
24duties involve supervising, controlling, or maintaining a jail or house of correction
25or the persons confined in a jail, as assigned by the sheriff under s. 59.27 (1), or the

1persons confined in a house of correction, as assigned by a county board of
2supervisors under s. 303.17,
regardless of whether the employee has been sworn
3regarding his or her duties or whether the employee serves on a full-time basis,
4provided the department receives notification of the participant's name as provided
5in s. 40.06 (1) (d) and (dm). Notwithstanding par. (a), an employer may classify an
6employee who is a county jailer as a protective occupation participant under par. (am)
723. without making a determination that the principal duties of the employee involve
8active law enforcement or active fire suppression or prevention. A determination
9under this subdivision may not be appealed under s. 40.06 (1) (e) or (em). A county
10jailer is not a protective occupation participant if he or she so elects with the employer
11under s. 59.52 (8m) or 2023 Wisconsin Act 4.
AB245-engrossed,15m 12Section 15m. 40.21 (7) (b) of the statutes is amended to read:
AB245-engrossed,19,1613 40.21 (7) (b) Any municipal employer, other than a 1st class city or county with
14a population of at least 750,000,
that elects to be included within the provisions of
15the Wisconsin Retirement System under sub. (1) on or after March 2, 2016, may
16choose not to include any of its public utility employees.
AB245-engrossed,16 17Section 16 . 49.45 (51) of the statutes is repealed.
AB245-engrossed,17 18Section 17 . 59.52 (25) of the statutes is amended to read:
AB245-engrossed,19,2419 59.52 (25) Advisory and contingent referenda. The board may conduct a
20countywide referendum for advisory purposes or for the purpose of ratifying or
21validating a resolution adopted or ordinance enacted by the board contingent upon
22approval in the referendum. The board may not conduct a referendum for advisory
23purposes, except for an advisory referendum regarding capital expenditures
24proposed to be funded by the county property tax levy.
AB245-engrossed,18m 25Section 18m. 59.605 (3) (c) of the statutes is amended to read:
AB245-engrossed,20,7
159.605 (3) (c) 1. If a county transfers to another governmental unit
2responsibility for providing any service that the county provided in the preceding
3year, the levy rate limit otherwise applicable under this section to the county in the
4current year is decreased to reflect the cost that the county would have incurred to
5provide that service, as determined by the department of revenue. The levy rate limit
6adjustment under this subdivision applies only if the county and transferee
7governmental unit file a notice of service transfer with the department of revenue.
AB245-engrossed,20,148 2. If a county increases the services that it provides by adding responsibility
9for providing a service transferred to it from another governmental unit in any year,
10the levy rate limit otherwise applicable under this section to the county in the current
11year is increased to reflect the cost of that service, as determined by the department
12of revenue. The levy rate limit adjustment under this subdivision applies only if the
13county and transferor governmental unit file a notice of service transfer with the
14department of revenue.
AB245-engrossed,19 15Section 19 . 59.875 (2) (a) of the statutes is amended to read:
AB245-engrossed,20,2116 59.875 (2) (a) Beginning on July 1, 2011, in any employee retirement system
17of a county, except as otherwise provided in a collective bargaining agreement
18entered into under subch. IV of ch. 111 and except as provided in par. pars. (b), and
19(c),
employees shall pay half of all actuarially required normal cost contributions for
20funding benefits under the retirement system. The employer may not pay on behalf
21of an employee any of the employee's share of the actuarially required contributions.
AB245-engrossed,20 22Section 20 . 59.875 (2) (c) of the statutes is created to read:
AB245-engrossed,21,323 59.875 (2) (c) In any employee retirement system of a county that has elected
24to become a participating employer under the Wisconsin Retirement System under
25s. 40.21 (1), except as provided in par. (b), irrespective of the funding status of the

1retirement system, the employer shall pay the remaining balance of actuarially
2determined normal cost contributions each year that is not covered by the employee
3contributions.
AB245-engrossed,21 4Section 21 . 59.875 (4) of the statutes is created to read:
AB245-engrossed,21,195 59.875 (4) Amortization period for employer contributions.
6Notwithstanding any provision of law or actuarial rule, beginning on January 1,
72024, in any retirement system established under chapter 201, laws of 1937, the
8required annual employer contribution shall be calculated using not more than a
930-year amortization period and an annual investment return assumption that is
10the same as or less than the annual investment return assumption used by the
11Wisconsin Retirement System for participating employees, as defined in s. 40.02
12(46). Future unfunded actuarial accrued liability due to factors such as market
13returns and standard actuarial practices may be amortized on the basis of standard
14actuarial practices. The amortization period and investment return assumptions in
15this subsection shall supersede any amortization period and investment return
16assumption adopted by the retirement system's actuary or retirement board. No
17trustee or administrator of a retirement system of any retirement system established
18under chapter 201, laws of 1937, shall be subject to liability for complying with this
19subsection.
AB245-engrossed,22 20Section 22 . 59.90 of the statutes is created to read:
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