SB55, s. 3 22Section 3. 13.48 (15) of the statutes is amended to read:
SB55,7,823 13.48 (15) Acquisition of leasehold interests. Subject to the requirements
24of s. 20.924 (1) (i), the building commission shall have the authority to acquire
25leasehold interests in land and buildings where such authority is not otherwise

1provided to an agency by law. The building commission shall not approve any lease
2for state office facilities, whether for utilization by a single agency or otherwise, to
3be located outside of a downtown area, as certified under s. 560.03 (21m), unless the
4cost of locating the facilities inside a downtown area is more than 10 percent greater
5than the average cost of locating the facilities in that portion of the territory that is
6served by the functions to be performed in the facilities on the date of initial
7occupancy under the lease outside of any downtown area, as determined by the
8department of administration.
SB55, s. 4 9Section 4. 20.143 (1) (gb) of the statutes is created to read:
SB55,7,1210 20.143 (1) (gb) Certified downtowns and business district reconstruction. All
11moneys received from the historical society under s. 44.02 (24d) (b) for the purpose
12of providing staff for the administration of ss. 560.03 (21m) and 560.083.
SB55, s. 5 13Section 5. 41.11 (1) (bm) of the statutes is created to read:
SB55,7,1614 41.11 (1) (bm) Promote travel to business areas that are or have been the
15subject of revitalization efforts under the State Main Street Program under s.
16560.081 or that are certified downtowns under s. 560.03 (21m).
SB55, s. 6 17Section 6. 44.02 (24) of the statutes is renumbered 44.02 (24) (a).
SB55, s. 7 18Section 7. 44.02 (24) (b) of the statutes is created to read:
SB55,7,2119 44.02 (24) (b) Charge a fee of $150 for a certification under par. (a). The
20historical society shall collect the fee under this paragraph when an applicant
21applies for certification under par. (a).
SB55, s. 8 22Section 8. 44.02 (24d) of the statutes is created to read:
SB55,8,223 44.02 (24d) (a) Promulgate by rule procedures, standards, and forms necessary
24to certify, and shall certify, expenditures for preservation or rehabilitation of historic
25property for the purposes of ss. 71.07 (9m), 71.28 (6), and 71.47 (6). Those standards

1shall be substantially similar to the standards used by the secretary of the interior
2to certify rehabilitations under 26 USC 47 (c) (2).
SB55,8,93 (b) Charge a fee for a certification under par. (a) equal to 2 percent of the
4qualified rehabilitation expenditures for the historic property that is the subject of
5the certification, except that no fee under this paragraph may be less than $300 nor
6more than $20,000. The historical society shall collect the fee under this paragraph
7when an applicant applies for certification under par. (a). Fifty percent of the amount
8collected under this paragraph shall be deposited into the appropriation account
9under s. 20.143 (1) (gb).
SB55, s. 9 10Section 9. 71.07 (9m) (a) of the statutes is renumbered 71.07 (9m) (a) 1. and
11amended to read:
SB55,8,1912 71.07 (9m) (a) 1. Any person may claim as a credit against the taxes otherwise
13due
imposed under this chapter s. 71.02, up to the amount of those taxes, an amount
14equal to 5% 5 percent of the costs of qualified rehabilitation expenditures, as defined
15in section 47 (c) (2) of the internal revenue code Internal Revenue Code, for certified
16historic structures on property located in this state, if the physical work of
17construction or destruction in preparation for construction begins after December
1831, 1988, and before January 1, 2010, and the rehabilitated property is placed in
19service after June 30, 1989.
SB55, s. 10 20Section 10. 71.07 (9m) (a) 2. of the statutes is created to read:
SB55,9,221 71.07 (9m) (a) 2. a. Any person may claim as a credit against the taxes imposed
22under s. 71.02, up to the amount of those taxes, an amount equal to 20 percent of the
23costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the
24Internal Revenue Code, for certified historic structures on property located in this

1state, if the physical work of construction or destruction in preparation for
2construction begins after December 31, 2009.
SB55,9,173 b. A person whose qualified rehabilitation expenditures do not satisfy the
4adjusted basis requirement under section 47 (c) (1) of the Internal Revenue Code, but
5who otherwise would be eligible to claim the rehabilitation credit under section 47
6of the Internal Revenue Code, may claim as a credit against the taxes imposed under
7s. 71.02, up to the amount of those taxes, an amount equal to 20 percent of the costs
8of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal
9Revenue Code, if the property is located in this state; if the person's qualified
10rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue
11Code, are at least $10,000; if the rehabilitation is approved by the state historical
12society before the physical work of construction, or destruction in preparation for
13construction, begins; if the person includes evidence of such approval with the
14person's return; if the physical work of construction, or destruction in preparation
15for construction, begins after December 31, 2009; and if the person claims the credit
16for the same taxable year in which the person would have claimed the credit for
17federal purposes.
SB55, s. 11 18Section 11. 71.07 (9m) (c) of the statutes is amended to read:
SB55,9,2519 71.07 (9m) (c) No person may claim the a credit under this subsection unless
20the claimant includes with the claimant's return evidence that the rehabilitation was
21approved recommended by the state historic preservation officer for approval by the
22secretary of the interior under 36 CFR 67.6 before the physical work of construction,
23or destruction in preparation for construction, began, and the claimant claims the
24credit for the same taxable year in which the claimant would have claimed the credit
25for federal purposes
.
SB55, s. 12
1Section 12. 71.07 (9m) (g) of the statutes is created to read:
SB55,10,92 71.07 (9m) (g) A person who has incurred qualified rehabilitation
3expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for
4certified historic structures located in this state, as described in par. (a), but who is
5not a resident of this state and who is not required to file a return under this chapter,
6may enter into an agreement with another person, with the department's approval
7and in the manner prescribed by the department, so that the other person may claim
8the credit under this subsection, if the other person is subject to the taxes imposed
9under s. 71.02.
SB55, s. 13 10Section 13. 71.07 (9m) (h) of the statutes is created to read:
SB55,10,1911 71.07 (9m) (h) A person who receives a credit under this subsection shall add
12to the person's liability for taxes imposed under s. 71.02 one of the following
13percentages of the amount of the credits received under this subsection for
14rehabilitating or preserving the property if, within 5 years after the date on which
15the preservation or rehabilitation work that was the basis of the credit is completed,
16the person either sells or conveys the property by deed or land contract or the state
17historical society certifies to the department of revenue that the historic property has
18been altered to the extent that it does not comply with the standards promulgated
19under s. 44.02 (24d):
SB55,10,2120 1. If the sale, conveyance, or noncompliance occurs during the first year after
21the date on which the preservation or rehabilitation is completed, 100 percent.
SB55,10,2322 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after
23the date on which the preservation or rehabilitation is completed, 80 percent.
SB55,10,2524 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after
25the date on which the preservation or rehabilitation is completed, 60 percent.
SB55,11,2
14. If the sale, conveyance, or noncompliance occurs during the 4th year after
2the date on which the preservation or rehabilitation is completed, 40 percent.
SB55,11,43 5. If the sale, conveyance, or noncompliance occurs during the 5th year after
4the date on which the preservation or rehabilitation is completed, 20 percent.
SB55, s. 14 5Section 14. 71.07 (9r) (a) of the statutes is renumbered 71.07 (9r) (a) 1. and
6amended to read:
SB55,11,187 71.07 (9r) (a) 1. For taxable years beginning on or after August 1, 1988 July
831, 1988, and before January 1, 2010
, any natural person may claim as a credit
9against the taxes otherwise due imposed under s. 71.02, up to the amount of those
10taxes,
an amount equal to 25% 25 percent of the costs of preservation or
11rehabilitation of historic property located in this state, including architectural fees
12and costs incurred in preparing nomination forms for listing in the national register
13of historic places in Wisconsin or the state register of historic places, if the
14nomination is made within 5 years prior to submission of a preservation or
15rehabilitation plan under par. (b) 3. b., and if the physical work of construction or
16destruction in preparation for construction begins after December 31, 1988, except
17that the credit may not exceed $10,000, or $5,000 for married persons filing
18separately, for any preservation or rehabilitation project.
SB55, s. 15 19Section 15. 71.07 (9r) (a) 2. of the statutes is created to read:
SB55,12,520 71.07 (9r) (a) 2. For taxable years beginning after December 31, 2009, any
21natural person may claim as a credit against the taxes imposed under s. 71.02, up
22to the amount of those taxes, an amount equal to 30 percent of the costs of
23preservation or rehabilitation of historic property that is located in this state,
24including architectural fees and costs incurred in preparing nomination forms for
25listing in the national register of historic places in Wisconsin or the state register of

1historic places, if the nomination is made within 5 years prior to submission of a
2preservation or rehabilitation plan under par. (b) 3. b., and if the physical work of
3construction or destruction in preparation for construction begins after December
431, 2009, except that the credit may not exceed $10,000, or $5,000 for married
5persons filing separately, for any preservation or rehabilitation project.
SB55, s. 16 6Section 16. 71.28 (6) (a) of the statutes is renumbered 71.28 (6) (a) 1. and
7amended to read:
SB55,12,158 71.28 (6) (a) 1. Any person may claim as a credit against the taxes otherwise
9due
imposed under this chapter s. 71.23, up to the amount of those taxes, an amount
10equal to 5% 5 percent of the costs of qualified rehabilitation expenditures, as defined
11in section 47 (c) (2) of the internal revenue code Internal Revenue Code, for certified
12historic structures on property located in this state, if the physical work of
13construction or destruction in preparation for construction begins after December
1431, 1988, and before January 1, 2010, and the rehabilitated property is placed in
15service after June 30, 1989.
SB55, s. 17 16Section 17. 71.28 (6) (a) 2. of the statutes is created to read:
SB55,12,2217 71.28 (6) (a) 2. a. Any person may claim as a credit against the taxes imposed
18under s. 71.23, up to the amount of those taxes, an amount equal to 20 percent of the
19costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the
20Internal Revenue Code, for certified historic structures on property located in this
21state, if the physical work of construction or destruction in preparation for
22construction begins after December 31, 2009.
SB55,13,1223 b. A person whose qualified rehabilitation expenditures do not satisfy the
24adjusted basis requirement under section 47 (c) (1) of the Internal Revenue Code, but
25who otherwise would be eligible to claim the rehabilitation credit under section 47

1of the Internal Revenue Code, may claim as a credit against the taxes imposed under
2s. 71.23, up to the amount of those taxes, an amount equal to 20 percent of the costs
3of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal
4Revenue Code, if the property is located in this state; if the person's qualified
5rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue
6Code, are at least $10,000; if the rehabilitation is approved by the state historical
7society before the physical work of construction, or destruction in preparation for
8construction, begins; if the person includes evidence of such approval with the
9person's return; if the physical work of construction, or destruction in preparation
10for construction, begins after December 31, 2009; and if the person claims the credit
11for the same taxable year in which the person would have claimed the credit for
12federal purposes.
SB55, s. 18 13Section 18. 71.28 (6) (c) of the statutes is amended to read:
SB55,13,2014 71.28 (6) (c) No person may claim the a credit under this subsection unless the
15claimant includes with the claimant's return evidence that the rehabilitation was
16approved recommended by the state historic preservation officer for approval by the
17secretary of the interior under 36 CFR 67.6 before the physical work of construction,
18or destruction in preparation for construction, began, and the claimant claims the
19credit for the same taxable year in which the claimant would have claimed the credit
20for federal purposes
.
SB55, s. 19 21Section 19. 71.28 (6) (g) of the statutes is created to read:
SB55,14,422 71.28 (6) (g) A person who has incurred qualified rehabilitation expenditures,
23as defined in section 47 (c) (2) of the Internal Revenue Code, for certified historic
24structures located in this state, as described in par. (a), but who is not a resident of
25this state and who is not required to file a return under this chapter, may enter into

1an agreement with another person, with the department's approval and in the
2manner prescribed by the department, so that the other person may claim the credit
3under this subsection, if the other person is subject to the taxes imposed under s.
471.23.
SB55, s. 20 5Section 20. 71.28 (6) (h) of the statutes is created to read:
SB55,14,146 71.28 (6) (h) A person who receives a credit under this subsection shall add to
7the person's liability for taxes imposed under s. 71.23 one of the following
8percentages of the amount of the credits received under this subsection for
9rehabilitating or preserving the property if, within 5 years after the date on which
10the preservation or rehabilitation work that was the basis of the credit is completed,
11the person either sells or conveys the property by deed or land contract or the state
12historical society certifies to the department of revenue that the historic property has
13been altered to the extent that it does not comply with the standards promulgated
14under s. 44.02 (24d):
SB55,14,1615 1. If the sale, conveyance, or noncompliance occurs during the first year after
16the date on which the preservation or rehabilitation is completed, 100 percent.
SB55,14,1817 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after
18the date on which the preservation or rehabilitation is completed, 80 percent.
SB55,14,2019 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after
20the date on which the preservation or rehabilitation is completed, 60 percent.
SB55,14,2221 4. If the sale, conveyance, or noncompliance occurs during the 4th year after
22the date on which the preservation or rehabilitation is completed, 40 percent.
SB55,14,2423 5. If the sale, conveyance, or noncompliance occurs during the 5th year after
24the date on which the preservation or rehabilitation is completed, 20 percent.
SB55, s. 21
1Section 21. 71.47 (6) (a) of the statutes is renumbered 71.47 (6) (a) 1. and
2amended to read:
SB55,15,103 71.47 (6) (a) 1. Any person may claim as a credit against the taxes otherwise
4due
imposed under this chapter s. 71.43, up to the amount of those taxes, an amount
5equal to 5% 5 percent of the costs of qualified rehabilitation expenditures, as defined
6in section 47 (c) (2) of the internal revenue code Internal Revenue Code, for certified
7historic structures on property located in this state, if the physical work of
8construction or destruction in preparation for construction begins after December
931, 1988, and before January 1, 2010 and the rehabilitated property is placed in
10service after June 30, 1989.
SB55, s. 22 11Section 22. 71.47 (6) (a) 2. of the statutes is created to read:
SB55,15,1712 71.47 (6) (a) 2. a. Any person may claim as a credit against the taxes imposed
13under s. 71.43, up to the amount of those taxes, an amount equal to 20 percent of the
14costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the
15Internal Revenue Code, for certified historic structures on property located in this
16state, if the physical work of construction or destruction in preparation for
17construction begins after December 31, 2009.
SB55,16,718 b. A person whose qualified rehabilitation expenditures do not satisfy the
19adjusted basis requirement under section 47 (c) (1) of the Internal Revenue Code, but
20who otherwise would be eligible to claim the rehabilitation credit under section 47
21of the Internal Revenue Code, may claim as a credit against the taxes imposed under
22s. 71.43, up to the amount of those taxes, an amount equal to 20 percent of the costs
23of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal
24Revenue Code, if the property is located in this state; if the person's qualified
25rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal Revenue

1Code, are at least $10,000; if the rehabilitation is approved by the state historical
2society before the physical work of construction, or destruction in preparation for
3construction, begins; if the person includes evidence of such approval with the
4person's return; if the physical work of construction, or destruction in preparation
5for construction, begins after December 31, 2009; and if the person claims the credit
6for the same taxable year in which the person would have claimed the credit for
7federal purposes.
SB55, s. 23 8Section 23. 71.47 (6) (c) of the statutes is amended to read:
SB55,16,159 71.47 (6) (c) No person may claim the a credit under this subsection unless the
10claimant includes with the claimant's return evidence that the rehabilitation was
11approved recommended by the state historic preservation officer for approval by the
12secretary of the interior under 36 CFR 67.6 before the physical work of construction,
13or destruction in preparation for construction, began, and the claimant claims the
14credit for the same taxable year in which the claimant would have claimed the credit
15for federal purposes
.
SB55, s. 24 16Section 24. 71.47 (6) (g) of the statutes is created to read:
SB55,16,2417 71.47 (6) (g) A person who has incurred qualified rehabilitation expenditures,
18as defined in section 47 (c) (2) of the Internal Revenue Code, for certified historic
19structures located in this state, as described in par. (a), but who is not a resident of
20this state and who is not required to file a return under this chapter, may enter into
21an agreement with another person, with the department's approval and in the
22manner prescribed by the department, so that the other person may claim the credit
23under this subsection, if the other person is subject to the taxes imposed under s.
2471.43.
SB55, s. 25 25Section 25. 71.47 (6) (h) of the statutes is created to read:
SB55,17,9
171.47 (6) (h) A person who receives a credit under this subsection shall add to
2the person's liability for taxes imposed under s. 71.43 one of the following
3percentages of the amount of the credits received under this subsection for
4rehabilitating or preserving the property if, within 5 years after the date on which
5the preservation or rehabilitation work that was the basis of the credit is completed,
6the person either sells or conveys the property by deed or land contract or the state
7historical society certifies to the department of revenue that the historic property has
8been altered to the extent that it does not comply with the standards promulgated
9under s. 44.02 (24d):
SB55,17,1110 1. If the sale, conveyance, or noncompliance occurs during the first year after
11the date on which the preservation or rehabilitation is completed, 100 percent.
SB55,17,1312 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after
13the date on which the preservation or rehabilitation is completed, 80 percent.
SB55,17,1514 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after
15the date on which the preservation or rehabilitation is completed, 60 percent.
SB55,17,1716 4. If the sale, conveyance, or noncompliance occurs during the 4th year after
17the date on which the preservation or rehabilitation is completed, 40 percent.
SB55,17,1918 5. If the sale, conveyance, or noncompliance occurs during the 5th year after
19the date on which the preservation or rehabilitation is completed, 20 percent.
SB55, s. 26 20Section 26. 86.19 (1) of the statutes is amended to read:
SB55,17,2521 86.19 (1) Except as provided in sub. (1m) or (4m) or s. 84.01 (30) (g), no sign
22shall be placed within the limits of any street or highway except such as are
23necessary for the guidance or warning of traffic or as provided by ss. 60.23 (17m) and
2466.0429. The authorities charged with the maintenance of streets or highways shall
25cause the removal therefrom and the disposal of all other signs.
SB55, s. 27
1Section 27. 86.19 (4m) of the statutes is created to read:
SB55,18,112 86.19 (4m) In a business area that is the subject of revitalization efforts under
3the State Main Street Program under s. 560.081 or that is a certified downtown
4under s. 560.03 (21m), the holder of a privilege under s. 66.0425 may erect awning
5or other signage that projects from a building over a sidewalk, provided that the
6awning or other signage does not encroach upon the traveled portion of a highway
7and the awning or other signage provides adequate clearance for equipment used to
8maintain or clear the sidewalks of snow or debris. If the department removes an
9awning or other signage erected under this subsection in connection with a state
10highway project, the owner of the awning or other signage may not be compensated
11for the removal, damage, or loss of the sign by local or state authorities.
SB55, s. 28 12Section 28. 86.37 of the statutes is created to read:
SB55,18,14 1386.37 Highway projects involving certain business and downtown
14areas.
(1) In this section:
SB55,18,1515 (a) "Business area" has the meaning given in s. 560.081 (1) (a).
SB55,18,1916 (b) "Highway project" means any highway project to be funded by the
17department that involves a highway in which a business area that is the subject of
18revitalization efforts under the State Main Street Program under s. 560.081 (2) (e)
19or a certified downtown under s. 560.03 (21m) is located.
SB55,18,2020 (c) "Municipality" means a city, village, or town.
SB55,19,4 21(2) In the preliminary stages of considering and planning any highway project,
22the department shall consult on issues concerning the proposed highway project and
23its effects on the business or certified downtown area with the department of
24commerce and, unless no such board or organization exists, with the business
25improvement district board appointed under s. 66.1109 (3) (a), the main street board

1associated with the State Main Street Program under s. 560.081 (2) (e), or the
2nonprofit downtown planning organization of that municipality. This subsection
3does not apply to any highway project for which preliminary engineering was begun
4before the effective date of this subsection .... [LRB inserts date].
SB55,19,8 5(3) During the concept definition phase of any highway project, in evaluating
6the aesthetic and visual impact of the highway project, the department shall
7recognize the high visual and aesthetic significance of, and impact related to, these
8types of highway projects.
SB55, s. 29 9Section 29. 101.121 (3) (c) of the statutes is created to read:
SB55,19,1110 101.121 (3) (c) The Historic Building Code shall be liberally interpreted to
11facilitate the preservation and restoration of qualified historic buildings.
SB55, s. 30 12Section 30. 101.121 (4) (a) of the statutes is renumbered 101.121 (4) (a) 1.
SB55, s. 31 13Section 31. 101.121 (4) (a) 2. of the statutes is created to read:
SB55,19,2114 101.121 (4) (a) 2. Upon the request of the owner of a qualified historic building
15who elects under subd. 1. to be subject to the Historic Building Code, the department
16shall review any decision of a city, village, town, or county that requires the owner
17to comply with a provision of a county or municipal building code, or of any other local
18ordinance or regulation, to determine if the provision concerns a matter dealt with
19in the Historic Building Code. The department shall consult with the state historical
20society before making this determination. The procedures in s. 101.02 (7) apply to
21any review conducted by the department under this subdivision.
SB55, s. 32 22Section 32. 101.121 (4) (b) of the statutes is amended to read:
SB55,20,223 101.121 (4) (b) Paragraph (a) 1. does not apply to any owner of a nursing home,
24as defined in s. 50.01 (3), a hospital, as defined in s. 50.33 (2) (a) and (c), or an

1approved public or private treatment facility for alcoholics , as defined in s. 51.45 (2)
2(b) and (c).
SB55, s. 33 3Section 33. 101.121 (5) of the statutes is created to read:
SB55,20,94 101.121 (5) Informational pamphlet. (a) In cooperation with the state
5historical society, the department shall develop an informational pamphlet designed
6to increase awareness and use of the Historic Building Code. The department, in
7cooperation with the state historical society, shall update the pamphlet as statutes
8and rules relating to the Historic Building Code are amended. The pamphlet shall
9include all of the following information:
SB55,20,1010 1. A description of the Historic Building Code.
SB55,20,1211 2. A description of the types and qualities of buildings that are subject to the
12Historic Building Code.
SB55,20,1513 3. An explanation of how the owner of a qualified historic building may elect
14to be subject to the Historic Building Code and a description of the consequences of
15that election.
SB55,20,1716 4. A description of other alternative building codes that the owner of a historic
17building may be eligible to use.
SB55,20,1918 5. A description of where a person may obtain further information regarding
19historic buildings and the Historic Building Code.
Loading...
Loading...