Amendment SSA2-SB114

JK/ISR/RAC:cmh:km

1999 - 2000 LEGISLATURE

SENATE SUBSTITUTE AMENDMENT 2, TO 1999 SENATE BILL 114

May 11, 1999 - Offered by Joint committee on Finance.

SB114-SSA2,1,13 An Act to repeal 20.115 (4) (g), 20.115 (4) (h), 20.505 (8) (i), 562.077 and 563.05 (6); to renumber 563.135 and 563.80; to renumber and amend 79.10 (9) (c); to amend 20.115 (4) (a), 20.115 (4) (b), 20.435 (7) (kg), 20.455 (2) (g), 20.505 (8) (h), 20.505 (8) (j), 20.566 (2) (r), 20.566 (8) (q), 20.835 (3) (q) (title), 25.75 (2), 25.75 (3) (intro.), 25.75 (3) (e), 66.058 (3) (c) 8., 71.07 (3m) (c) 1., 71.28 (2m) (c) 1., 71.47 (2m) (c) 1., 79.10 (1m), 79.10 (2), 79.10 (5), 79.10 (7m) (b) (title) and 1. a., 79.10 (9) (bm), 79.10 (11) (title), (b) and (c), 79.11 (2), 79.11 (3) (b), 93.31, 562.065 (3) (d) (title), 562.065 (3m) (c) (title) and 2., 562.124 (2), 563.13 (4), 563.16, 563.92 (2), 563.98 (1g) and 565.02 (7); to repeal and recreate 20.505 (8) (g); and to create 20.505 (8) (am), 20.505 (8) (jm), 20.835 (3) (r), 25.75 (3) (f), 79.10 (1) (dm), 79.10 (7r), 79.10 (9) (c) 2., 79.10 (10), 562.065 (3) (cm), 563.055 (6), 563.135 (2m), 563.22 (2) (c) and 563.80 (2m) of the statutes; relating to: the property tax lottery credit and making appropriations.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

SB114-SSA2, s. 1 Section 1. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert the following amounts for the purposes indicated: - See PDF for table

SB114-SSA2, s. 2 Section 2. 20.115 (4) (a) of the statutes is amended to read:

SB114-SSA2,2,7 20.115 (4) (a) Aid to Wisconsin livestock breeders association. The amounts in the schedule, less moneys available under par. (h), for the purpose of aid to the Wisconsin livestock breeders association for the conduct of junior livestock shows and other livestock educational programs under s. 93.31.

SB114-SSA2, s. 3 Section 3. 20.115 (4) (b) of the statutes is amended to read:

SB114-SSA2,3,3 20.115 (4) (b) Aids to county and district fairs. A sum sufficient The amounts in the schedule to provide state aids to counties and agricultural societies, associations or boards and to incorporated dairy or livestock associations, not to exceed $15,000 per fair as provided in s. 93.23. No moneys in excess of the difference between $585,000 and the amount of moneys available under par. (g) in each fiscal year may be expended from this appropriation. If the total due the several counties and agricultural societies under this paragraph exceeds $585,000 the amounts in the schedule, the department shall equitably prorate that amount.

SB114-SSA2, s. 4 Section 4. 20.115 (4) (g) of the statutes is repealed.

SB114-SSA2, s. 5 Section 5. 20.115 (4) (h) of the statutes is repealed.

SB114-SSA2, s. 6 Section 6. 20.435 (7) (kg) of the statutes is amended to read:

SB114-SSA2,3,10 20.435 (7) (kg) Compulsive gambling awareness campaigns. The amounts in the schedule for the purpose of awarding grants under s. 46.03 (43). All moneys transferred from ss. s. 20.505 (8) (g) and (h) and 20.566 (8) (q) shall be credited to this appropriation account.

SB114-SSA2, s. 7 Section 7. 20.455 (2) (g) of the statutes is amended to read:

SB114-SSA2,3,18 20.455 (2) (g) Gaming law enforcement; racing revenues. From all moneys received under ss. 562.02 (2) (f), 562.04 (1) (b) 4. and (2) (d), 562.05 (2), 562.065 (3) (cm) and (d), (3m) (c) 2. and (4) and, 562.09 (2) (e) and 562.124 (2), the amounts in the schedule for the performance of the department's gaming law enforcement responsibilities as specified in s. 165.70 (3m). Notwithstanding s. 20.001 (3) (a), the unencumbered balance of this appropriation account at the end of each fiscal year shall be transferred to the lottery fund.

SB114-SSA2, s. 8 Section 8. 20.505 (8) (am) of the statutes is created to read:

SB114-SSA2,3,23 20.505 (8) (am) Interest on racing and bingo moneys. A sum sufficient equal to the amount earned by the investment fund on revenues received under pars. (g) and (jm) and s. 20.455 (2) (g) for the purpose of transferring this amount to the lottery fund.

SB114-SSA2, s. 9 Section 9. 20.505 (8) (g) of the statutes is repealed and recreated to read:

SB114-SSA2,4,8 20.505 (8) (g) General program operations; racing. The amounts in the schedule for general program operations under ch. 562. All moneys received by the department of administration under ss. 562.02 (2) (f), 562.04 (1) (b) 4. and (2) (d), 562.05 (2), 562.065 (3) (cm) and (d), (3m) (c) 2. and (4), 562.09 (2) (e) and 562.124 (2), less the amounts appropriated under s. 20.455 (2) (g), shall be credited to this appropriation account. Notwithstanding s. 20.001 (3) (a), the unencumbered balance of this appropriation account at the end of each fiscal year shall be transferred to the lottery fund.

SB114-SSA2, s. 10 Section 10. 20.505 (8) (h) of the statutes is amended to read:

SB114-SSA2,4,16 20.505 (8) (h) General program operations; Indian gaming. The amounts in the schedule for general program operations under ch. 569. All Indian gaming receipts, as defined in s. 569.01 (1m), less the amounts appropriated under s. 20.455 (2) (gc), shall be credited to this appropriation account. Annually, of the moneys received under this appropriation account, an amount equal to 50% of the amount in the schedule under s. 20.435 (7) (kg) shall be transferred to the appropriation account under s. 20.435 (7) (kg).

SB114-SSA2, s. 11 Section 11. 20.505 (8) (i) of the statutes is repealed.

SB114-SSA2, s. 12 Section 12. 20.505 (8) (j) of the statutes is amended to read:

SB114-SSA2,4,24 20.505 (8) (j) General program operations; charitable raffles and crane games. The amounts in the schedule for general program operations relating to raffles under chs. subchs. II and VIII of ch. 563 and relating to crane games under ch. 564. All moneys received by the department of administration under ch. 563, except s. 563.80, and under s. ss. 563.92 (2), 563.98 (1g) and 564.02 (2) shall be credited to this appropriation account.

SB114-SSA2, s. 13 Section 13. 20.505 (8) (jm) of the statutes is created to read:

SB114-SSA2,5,7 20.505 (8) (jm) General program operations; bingo. The amounts in the schedule for general program operations relating to bingo under subchs. II to VII of ch. 563. All moneys received by the department of administration under ss. 563.055, 563.13 (4), 563.135, 563.16, 563.22 (2) and 563.80 shall be credited to this appropriation account. Notwithstanding s. 20.001 (3) (a), the unencumbered balance of this appropriation account at the end of each fiscal year shall be transferred to the lottery fund.

SB114-SSA2, s. 14 Section 14. 20.566 (2) (r) of the statutes is amended to read:

SB114-SSA2,5,10 20.566 (2) (r) Lottery and gaming credit administration. From the lottery fund, the amounts in the schedule for the administration of the lottery and gaming credit.

SB114-SSA2, s. 15 Section 15. 20.566 (8) (q) of the statutes is amended to read:

SB114-SSA2,5,16 20.566 (8) (q) General program operations. From the lottery fund, the amounts in the schedule for general program operations under ch. 565. Annually, of the moneys appropriated under this paragraph, an amount equal to 36% of the amount in the schedule under s. 20.435 (7) (kg) shall be transferred to the appropriation account under s. 20.435 (7) (kg).

SB114-SSA2, s. 16 Section 16. 20.835 (3) (q) (title) of the statutes is amended to read:

SB114-SSA2,5,18 20.835 (3) (q) (title) Lottery and gaming credit.

SB114-SSA2, s. 17 Section 17. 20.835 (3) (r) of the statutes is created to read:

SB114-SSA2,5,22 20.835 (3) (r) Lottery and gaming credit certification. From the lottery fund, a sum sufficient to make payments under s. 79.10 (7r) to counties and cities for certification of the lottery and gaming credit.

SB114-SSA2, s. 18 Section 18. 25.75 (2) of the statutes is amended to read:

SB114-SSA2,6,2 25.75 (2) Creation. There is created a separate nonlapsible trust fund known as the lottery fund, to consist of gross lottery revenues received by the department of revenue and moneys transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm).

SB114-SSA2, s. 19 Section 19. 25.75 (3) (intro.) of the statutes is amended to read:

SB114-SSA2,6,6 25.75 (3) Distribution of gross lottery revenues. (intro.) Amounts The distribution of the gross lottery revenues in the fund shall be distributed as follows subject to all of the following:

SB114-SSA2, s. 20 Section 20. 25.75 (3) (e) of the statutes is amended to read:

SB114-SSA2,6,12 25.75 (3) (e) Lottery and gaming credit state administration expenses. From the appropriation under s. 20.566 (2) (r), lottery proceeds and moneys transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm) shall be used to offset department of revenue expenses in administering the lottery and gaming credit.

SB114-SSA2, s. 21 Section 21. 25.75 (3) (f) of the statutes is created to read:

SB114-SSA2,6,18 25.75 (3) (f) Lottery and gaming credit certification. From the appropriation under s. 20.835 (3) (r), lottery proceeds and moneys transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm) shall be used to make payments under s. 79.10 (7r) to counties and cities for certification of the lottery and gaming credit.

SB114-SSA2, s. 22 Section 22. 66.058 (3) (c) 8. of the statutes is amended to read:

SB114-SSA2,7,4 66.058 (3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to the principal dwelling on a parcel of taxable property shall apply to the estimated fair market value of a mobile home that is the principal dwelling of the owner. The owner of the mobile home shall file a claim for the credit with the treasurer of the municipality in which the property is located no later than January 31. To obtain the credit under s. 79.10 (9) (bm), the owner shall attest on the claim that the mobile home is the owner's principal dwelling, as defined in s. 79.10 (1) (dm). The treasurer shall reduce the owner's parking permit fee by the amount of any allowable credit. The treasurer shall furnish notice of all amounts claims for credits filed under this subdivision to the department of revenue as provided under s. 79.10 (1m).

SB114-SSA2, s. 23 Section 23. 71.07 (3m) (c) 1. of the statutes is amended to read:

SB114-SSA2,7,10 71.07 (3m) (c) 1. Any claimant may claim against taxes otherwise due under this chapter 10% 20% of the property taxes accrued in the taxable year to which the claim relates, up to a maximum claim of $1,000 $2,000, except that the credit under this subsection plus the credit under subch. IX may not exceed 95% of the property taxes accrued on the farm.

SB114-SSA2, s. 24 Section 24. 71.28 (2m) (c) 1. of the statutes is amended to read:

SB114-SSA2,7,16 71.28 (2m) (c) 1. Any claimant may claim against taxes otherwise due under this chapter 10% 20% of the property taxes accrued in the taxable year to which the claim relates, up to a maximum claim of $1,000 $2,000, except that the credit under this subsection plus the credit under subch. IX may not exceed 95% of the property taxes accrued on the farm.

SB114-SSA2, s. 25 Section 25. 71.47 (2m) (c) 1. of the statutes is amended to read:

SB114-SSA2,7,22 71.47 (2m) (c) 1. Any claimant may claim against taxes otherwise due under this chapter 10% 20% of the property taxes accrued in the taxable year to which the claim relates, up to a maximum claim of $1,000 $2,000, except that the credit under this subsection plus the credit under subch. IX may not exceed 95% of the property taxes accrued on the farm.

SB114-SSA2, s. 26 Section 26. 79.10 (1) (dm) of the statutes is created to read:

SB114-SSA2,8,3 79.10 (1) (dm) "Principal dwelling" means any dwelling that is used by the owner of the dwelling as a primary residence and includes improvements that are classified, under ch. 70, as taxable real property or personal property.

SB114-SSA2, s. 27 Section 27. 79.10 (1m) of the statutes is amended to read:

SB114-SSA2,8,8 79.10 (1m) (a) Each municipality shall notify the department of revenue of the total amount of credits to be paid allocated under sub. (9) (bm) and the total number of parcels of taxable real property and personal property accounts in the municipality that are eligible for the credit under sub. (5).

SB114-SSA2,8,11 (b) Counties and municipalities shall submit to the department of revenue all data related to the lottery and gaming credit and requested by the department of revenue.

SB114-SSA2, s. 28 Section 28. 79.10 (2) of the statutes is amended to read:

SB114-SSA2,8,20 79.10 (2) Notice to municipalities. On or before December 1 of the year preceding the distribution under sub. (7m) (a), the department of revenue shall notify the clerk of each town, village and city of the estimated fair market value, as determined under sub. (11), to be used to calculate the lottery and gaming credit under sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the following 4th Monday in July. The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

SB114-SSA2, s. 29 Section 29. 79.10 (5) of the statutes is amended to read:

SB114-SSA2,9,3 79.10 (5) Lottery and gaming credit. Each municipality shall receive, from the appropriation under s. 20.835 (3) (q), an amount determined by multiplying the school tax rate by the estimated fair market value, not exceeding the value determined under sub. (11), of every parcel of taxable real property and every personal property account in the municipality principal dwelling that is located in the municipality and for which a claim for the credit under sub. (9) (bm) is made by the owner of the principal dwelling.

SB114-SSA2, s. 30 Section 30. 79.10 (7m) (b) (title) and 1. a. of the statutes are amended to read:

SB114-SSA2,9,5 79.10 (7m) (b) (title) Lottery and gaming credit.

SB114-SSA2,9,10 1. a. The amount determined under sub. (5) with respect to the number of parcels of taxable real property and personal property accounts claims filed for which the town, village or city has furnished notice under sub. (1m) by March 1 shall be distributed from the appropriation under s. 20.835 (3) (q) by the department of administration on the 4th Monday in March.

SB114-SSA2, s. 31 Section 31. 79.10 (7r) of the statutes is created to read:

SB114-SSA2,9,15 79.10 (7r) Lottery and gaming credit certification reimbursement. (a) 1. A county or city that performs the certification procedure under sub. (10) (a) shall receive, from the appropriation under s. 20.835 (3) (r), 70 cents for each lottery and gaming credit certified for a principal dwelling located in that county or city.

SB114-SSA2,9,20 2. A county or a city that performs a certification procedure that is approved by the department of revenue under sub. (10) (e) shall receive, from the appropriation under s. 20.835 (3) (r), the lesser of 70 cents for each lottery and gaming credit certified for a principal dwelling located in that county or city or the actual costs of identifying a principal dwelling located in that county or city.

SB114-SSA2,9,25 (b) The amounts determined under par. (a) shall be distributed by the department of administration on the first Friday in September, 1999, and every 5th year thereafter, based on applications on file with the county or city on August 1. A county or city shall inform the department of revenue of the number of applications on file before August 16.

SB114-SSA2,10,6 (c) If the department of revenue determines before August 1 of the year following a distribution under par. (b) that a county or city received an overpayment or underpayment under par. (b) because of a late application or an erroneous payment, the department of revenue shall correct the overpayment or underpayment by reducing or increasing the subsequent distribution under par. (b). Corrections shall be made without interest.

SB114-SSA2, s. 32 Section 32. 79.10 (9) (bm) of the statutes is amended to read:

SB114-SSA2,10,14 79.10 (9) (bm) Lottery and gaming credit. Except as provided in ss. 79.175 and 79.18, every owner of taxable personal property or a parcel of taxable real property is entitled to receive a lottery and gaming credit shall be allocated to every principal dwelling for which a credit is claimed under sub. (10) in an amount determined by multiplying the estimated fair market value of the personal property or of the parcel of property principal dwelling, not exceeding the value determined under sub. (11), by the school tax rate.

SB114-SSA2, s. 33 Section 33. 79.10 (9) (c) of the statutes is renumbered 79.10 (9) (c) 1. and amended to read:

SB114-SSA2,10,21 79.10 (9) (c) Credits shown on tax bill. 1. The lottery and gaming credit under par. (bm) shall reduce the property taxes otherwise payable, and the credit under par. (b) shall reduce the property taxes otherwise payable on property that is eligible for that credit and if the property owner completes the information required under sub. (10) (a), (am) or (b).

SB114-SSA2, s. 34 Section 34. 79.10 (9) (c) 2. of the statutes is created to read:

SB114-SSA2,10,24 79.10 (9) (c) 2. The credit under par. (b) shall reduce the property taxes otherwise payable.

SB114-SSA2, s. 35 Section 35. 79.10 (10) of the statutes is created to read:

SB114-SSA2,11,14 79.10 (10) Claiming the lottery and gaming credit. (a) Beginning with property taxes levied in 1999, the owner of a principal dwelling may claim the credit under sub. (9) (bm) by applying for the credit on a form prescribed by the department of revenue. A claimant shall attest that, as of the certification date, the claimant is an owner of property and that such property is used by the owner in the manner specified under sub. (1) (dm). The certification date is January 1 of the year in which the property taxes are levied. The claimant shall file the application for the lottery and gaming credit with the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, with the treasurer of the city in which the property is located. Subject to review by the department of revenue, a treasurer who receives a completed application shall direct that the property described in the application be identified on the next tax roll as property for which the owner is entitled to receive a lottery and gaming credit. A claim that is made under this paragraph is valid for 5 years.

SB114-SSA2,11,20 (am) Except as provided in par. (b), a person who becomes eligible for a credit under sub. (9) (bm) may claim the credit by filing an application, on a form prescribed by the department of revenue, with the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, with the treasurer of the city in which the property is located. Claims made under this paragraph become invalid when claims made under par. (a) become invalid.

SB114-SSA2,11,24 (b) A person who becomes eligible for a credit under sub. (9) (bm) because of a purchase of a property may claim the credit by applying for it on the return under s. 77.22 (2). Claims made under this paragraph become invalid when claims made under par. (a) become invalid.

SB114-SSA2,12,10 (bm) A person who is eligible for a credit under sub. (9) (bm) but whose property tax bill does not reflect the credit may claim the credit by applying for the credit under par. (a) by January 31 following the issuance of the person's property tax bill. The treasurer of the taxation district in which the property is located shall compute the amount of the credit; subtract the amount of the credit from the person's property tax bill; notify the person of the reduced amount of the property taxes due; issue a refund to the person if the person has paid the property taxes in full; and enter the person's property on the next tax roll as property that qualifies for a lottery and gaming credit. Claims made under this paragraph become invalid when claims made under par. (a) become invalid.

SB114-SSA2,12,15 (c) If a person who is certified under par. (a) to claim the credit under sub. (9) (bm) becomes ineligible for the credit under sub. (9) (bm), that person shall, within 30 days of becoming ineligible, notify the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, with the treasurer of the city in which the property is located.

SB114-SSA2,12,20 (d) If the department of revenue determines that a credit was claimed by a taxpayer who was not entitled to the credit for reasons other than that the taxpayer failed to complete the information required under par. (a), the department of revenue shall instruct the appropriate taxation district to collect the credit as a special charge on the next property tax bill issued for the property.