Local Government Bills Recently Signed into Law

April 2, 2024

To: Certified Assessors, Assessor List, Municipal Clerks and Treasurers, County Clerks and Treasurers

Real Property Listers and Registers of Deeds

The Wisconsin Department of Revenue (DOR), State and Local Finance Division would like to inform you of local government bills recently signed into law. Listed below is each act, the state laws impacted along with a summary of the change, the effective date and contact information for questions.

Local Government Finance

  • 2023 Wisconsin Act 139 – utility aid payments
    • Creates secs. 79.005(1h), and 79.04(8), Wis. Stats.; amends secs. 79.04(5)(a)(intro.) and 79.04(5)(b)(intro.), Wis. Stats.
    • Summary:
      • Adjusts utility aid payments for a decommissioned production plant that is defined as the earliest of:
        • Production plant is no longer recovered through the utility's rates; or
        • Production plant is transferred to a person who is not subject to the annual state license fees
      • Payments are not reduced when one or more, but not all, of the power generation units permanently cease generating electricity
      • Payment phase out begins when the production plant is decommissioned:
        • Payments are the amount of the payment received in the year before the year the first power generation unit permanently ceased generating electricity
    • Effective: March 23, 2024
  • 2023 Wisconsin Act 207 – county sale of tax deeded lands
    • Creates, repeals and amends numerous state laws
    • Summary:
      • Changes the county sale notice requirements of tax deeded lands, requires a county to have an ordinance allowing former owners the right to repurchase the property, allows the county to petition the court for relief from any of the Ch. 75 provisions
    • Effective: land acquired on or after April 1, 2022, unless the land is sold prior to June 22, 2024. The notice of sale for tax-deed lands acquired before the effective date of the act, the act first applies on November 19, 2024.
  • Questions – contact lgs@wisconsin.gov

Telecommunication and Utility

  • 2023 Wisconsin Act 140 –exemption of telecommunications personal property
    • Creates sec. 76.81(2), Wis. Stats.; amends sec. 76.81, Wis. Stats.
    • Summary:
      • Tangible personal property of a telephone company is exempt
    • Effective: January 1, 2027
  • 2023 Wisconsin Act 121 – electric vehicle charging stations
    • Creates secs 16.9565, 25.40(1)(L), 66.0442, 77.54(71), subchapter XIII of chapter 77 [precedes 77.997] and 196.01(5)(b)8, Wis. Stats.; amends secs. chapter 77 (title), 77.52(13) and 77.53(10), Wis. Stats.
    • Summary:
      • Exempts electric vehicle charging stations from public utility regulation, state agencies or local governmental units may own and operate a charging station if available for public use free of charge, imposes an excise tax on electric vehicle charging
    • Effective: March 22, 2024; Sales tax exemption: first day of the 10th month beginning after publication – January 1, 2025
  • Questions – contact mfgtelco@wisconsin.gov

Tax Incremental Finance

  • 2023 Wisconsin Act 136 –special exception for Tax Incremental District (TID) 14 in the City of Stevens Point, Portage County
    • Creates sec. 66.1105(6)(g)4., Wis. Stats.; amends secs. 66.0602(1)(d), 66.0602(3)(dq)1. (intro.), 66.0602(3)(dv), Wis. Stats.
    • Summary:
      • TID 12% value limitation does not apply to TID 14 in the City of Stevens Point
      • Applies the 2023 Wisconsin Act 12 levy limit changes to TID Number 14 in the City of Stevens Point
      • TID affordable housing extension is not available for TID 14 in the City of Stevens Point
    • Effective: March 23, 2024
  • 2023 Wisconsin Act 137 – special exception for TID 4 in the City of Antigo, Langlade County
    • Creates secs. 66.1105(6)(a)21, 66.1105(6)(g)4., 66.1105(7)(ak)6., Wis. Stats.; amends secs. 66.1105(7)(ak)2., 66.1105(7)(am)4.a., Wis. Stats.
    • Summary:
      • Increases the maximum life and tax allocation period for TID 4 in the city of Antigo from 23 years to 32 years
      • TID affordable housing extension is not available for TID 4 in Antigo
    • Effective: March 23, 2024
  • 2023 Wisconsin Act 135 –special exception for TID 10 in the City of Evansville, Rock County
    • Creates secs. 66.1105(5)(bu), 66.1105(6)(g)4., Wis. Stats.; amends secs. 66.0602(1)(d), 66.0602(3)(dq)1.(intro.), 66.0602(3)(dv), Wis. Stats.
    • Summary:
      • TID 10 in the City of Evansville shall count as 4% of the TID 12% value limitation
      • Applies the 2023 Wisconsin Act 12 levy limit changes to TID Number 10 in the City of Evansville
      • TID affordable housing extension is not available for TID 10 in the City of Evansville
    • Effective: March 23, 2024
  • Questions – contact tif@wisconsin.gov

Miscellaneous

  • 2023 Wisconsin Act 138 – removal of obsolete statutory language
    • Repeals and amends numerous state laws
    • Summary of property assessment and property tax changes:
      • Repeals and amends portions of secs. 60.85 and 66.1105, Wis. Stats., for TIDs with special exceptions that are no longer active
      • Amends sec. 70.47(8)(d), Wis. Stats., and removes the option for the appellant at the board of review to request attendance of witnesses in agreement with a state supreme court decision
      • Amends sec. 70.48, Wis. Stats., and removes updates to the assessment roll by the board of review in red ink, allowing use of an electronic assessment roll
    • Effective: March 23, 2024; TID sections: January 1, 2025
    • Questions
      • Board of review – contact bapdor@wisconsin.gov
      • Tax incremental finance – contact tif@wisconsin.gov
  • 2023 Wisconsin Act 146 – taxpayer enhancement package
    • Repeals and amends numerous state laws for sales and use tax, withholding, capital gains and lottery games
    • Summary of impact to DOR's State and Local Finance (SLF) Division: provides positions to implement the new shared revenue programs (2023 Wisconsin Act 12)
    • Various effective dates, SLF portion: March 23, 2024
    • Questions – contact lgs@wisconsin.gov
  • 2023 Wisconsin Act 235 – judicial officer privacy
    • Creates secs. 8.10(7), 19.36(14), 19.55(2)(cm), 59.43(1r), 757.07, Wis. Stats.; amends secs. 19.36(11), 19.55(1), Wis. Stats.
    • Summary:
      • Establishes privacy protections for judicial officers and a procedure for a judicial officer to request for protection of the personal information of the judicial officer and the judicial officer's immediate family
      • A government agency may not publicly post a judicial officer's personal information when the government agency receives a written request from the officer that the agency refrain from disclosing the personal information
    • Effective: the first day of the 13th month beginning after publication or April 1, 2025
    • ​Questions – contact judcmm@wicourts.gov
​