SB339: Bill Text

LRB-4256/1

MES:skg:jlb

1995 - 1996 LEGISLATURE

1995 Senate BILL 339

September 19, 1995 - Introduced by Senators Ellis, Weeden, Rude, Wineke and Darling, cosponsored by Representatives Kaufert, Prosser, Ainsworth, Musser, F. Lasee and Seratti. Referred to Committee on Transportation, Agriculture and Local Affairs.

SB339,1,4 An Act to amend 66.77 (title), 66.77 (1) (c), 66.77 (2) (title), 66.77 (3) (a) 1., 66.77 (3) (a) 3., 66.77 (3) (a) 4., 66.77 (3) (b) 1., 66.77 (3) (b) 2., 66.77 (3) (c) and 66.77 (5); and to create 66.77 (2m) of the statutes; relating to: county operating levy limits.

Analysis by the Legislative Reference Bureau

Under current law, and subject to some exceptions, no county may impose an operating levy at an operating levy rate that exceeds 0.001 or the operating levy rate in 1992, whichever is greater. The exceptions include county board approval of a higher operating levy rate limit, subject to voter approval in a referendum. Another exception increases the levy rate limit otherwise applicable to the county to reflect costs incurred by the county because another governmental unit has transferred to the county the responsibility for providing a service. If a county exceeds its operating levy rate limit, it is penalized by a reduction in its shared revenue payments and its transportation aids up to the amount of the excess over the limit.

Generally under this bill, and subject to the same exceptions and penalties as the operating levy rate limit, no county may impose an operating levy that exceeds the operating levy imposed in the previous year by an amount that is greater than the sum of the previous year's operating levy multiplied by 4% and the previous year's operating levy multiplied by the percentage change in the county's population between the previous year and the current year, if the percentage change is greater than zero.

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:

SB339, s. 1 Section 1. 66.77 (title) of the statutes is amended to read:

SB339,2,2 66.77 (title) Tax levy rate limit.

SB339, s. 2 Section 2. 66.77 (1) (c) of the statutes is amended to read:

SB339,2,6 66.77 (1) (c) "Excess over the limit" means the amount greater of the amounts of revenue received by a county that results from the county exceeding the limit under sub. (2) or (2m).

SB339, s. 3 Section 3. 66.77 (2) (title) of the statutes is amended to read:

SB339,2,8 66.77 (2) (title) Limit Levy rate limit.

SB339, s. 4 Section 4. 66.77 (2m) of the statutes is created to read:

SB339,2,11 66.77 (2m) Levy limit. Except as provided in sub. (3), beginning in 1995, no county may impose an operating levy that exceeds the amount calculated as follows:

SB339,2,14 (a) Determine the operating levy for the previous year or, for the 1995 calculation only, the operating levy for 1994 or the operating levy for 1993 increased by 4%, whichever is higher.

SB339,2,15 (b) Multiply the amount determined under par. (a) by 4%.

SB339,2,19 (c) Multiply the amount determined under par. (a) by the percentage change in the county's population between the previous year and the current year, as estimated by the department of administration under s. 16.96 (1), if the percentage change in the county's population is greater than zero.

SB339,2,20 (d) Add the results obtained under pars. (a), (b) and (c).

SB339, s. 5 Section 5. 66.77 (3) (a) 1. of the statutes is amended to read:

SB339,3,6 66.77 (3) (a) 1. If the governing body of a county wishes to exceed the operating levy rate limit or the levy limit otherwise applicable to the county under this section, it shall adopt a resolution to that effect. The resolution shall specify either the operating levy rate or the operating levy that the governing body wishes to impose for either a specified number of years or an indefinite period. The governing body shall call a special referendum for the purpose of submitting the resolution to the electors of the county for approval or rejection. In lieu of a special referendum, the governing body may specify that the referendum be held at the next succeeding spring primary or election or September primary or general election to be held not earlier than 30 days after the adoption of the resolution of the governing body.

SB339, s. 6 Section 6. 66.77 (3) (a) 3. of the statutes is amended to read:

SB339,4,10 66.77 (3) (a) 3. The referendum shall be held in accordance with chs. 5 to 12. The governing body shall provide the election officials with all necessary election supplies. The form of the ballot shall correspond substantially with the standard form for referendum ballots prescribed by the elections board under ss. 5.64 (2) and 7.08 (1) (a). If the resolution under subd. 1. specifies the operating levy rate, the question shall be submitted as follows: "Under state law, the operating levy rate for the .... (name of county), for the tax to be imposed for the year .... (year), is limited to $.... per $1,000 of equalized value. Shall the .... (name of county) be allowed to exceed this rate limit for .... (a specified number of years) (an indefinite period) by $.... per $1,000 of equalized value that results in an operating levy rate of $.... per $1,000 of equalized value?" If the resolution under subd. 1. specifies the operating levy, the question shall be submitted as follows one of the following: "Under state law, the operating levy rate for the .... (name of county), for the tax to be imposed for the year .... (year), is limited to $.... per $1,000 of equalized value. Notwithstanding the operating levy rate limit, shall the .... (name of county) be allowed to levy an amount not to exceed $.... (operating levy) for operating purposes for the year .... (year), which may increase the operating levy rate for .... (a specified number of years) (an indefinite period)? This would allow a ....% increase above the levy of $.... (preceding year operating levy) for the year .... (preceding year).", or "Under state law, the operating levy for the .... (name of county), for the tax to be imposed for the year .... (year), is limited to $...., and the increase in the operating levy, compared to last year's levy, is limited to 3% plus the percentage increase in the county's population since last year. Notwithstanding the operating levy limit, shall the .... (name of county) be allowed to levy an amount not to exceed $.... (operating levy) for operating purposes for the year .... (year), which may increase the operating levy rate for .... (a specified number of years) (an indefinite period)? This would allow a ....% increase above the levy of $.... (preceding year operating levy) for the year .... (preceding year)."

SB339, s. 7 Section 7. 66.77 (3) (a) 4. of the statutes is amended to read:

SB339,4,16 66.77 (3) (a) 4. Within 14 days after the referendum, the clerk of the county shall certify the results of the referendum to the department of revenue. A county may exceed the operating levy rate limit or operating levy limit otherwise applicable to it under this section in that year by an amount not exceeding the amount approved by a majority of those voting on the question.

SB339, s. 8 Section 8. 66.77 (3) (b) 1. of the statutes is amended to read:

SB339,4,24 66.77 (3) (b) 1. If an increased operating levy rate or operating levy is approved by a referendum under par. (a) for a specified number of years, the increased operating levy rate or operating levy shall be the operating levy rate limit or operating levy for that number of years for purposes of this section. If an increased operating levy rate or operating levy is approved by a referendum under par. (a) for an indefinite period, the increased operating levy rate or operating levy shall be the operating levy rate or operating levy limit for purposes of this section.

SB339, s. 9 Section 9. 66.77 (3) (b) 2. of the statutes is amended to read:

SB339,5,8 66.77 (3) (b) 2. If an increased operating levy is approved by a referendum under par. (a), the increased operating levy shall be used to calculate the operating levy rate, or the operating levy rate limit, for the approved year for purposes of this section. After the approved year, the operating levy rate or the operating levy rate limit in the approved year, or the operating levy rate or the operating levy rate limit that would have been applicable if there had been no referendum, whichever is greater, shall be the rate or the limit for the specified number of years or for an indefinite period for purposes of this section.

SB339, s. 10 Section 10. 66.77 (3) (c) of the statutes is amended to read:

SB339,5,14 66.77 (3) (c) 1. If a county transfers to another governmental unit responsibility for providing any service that the county provided in the preceding year, the levy rate limit or the operating levy limit otherwise applicable under this section to the county in the current year is decreased to reflect the cost that the county would have incurred to provide that service, as determined by the department of revenue.

SB339,5,19 2. If a county increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in any year, the levy rate limit or the operating levy limit otherwise applicable under this section to the county in the current year is increased to reflect the cost of that service, as determined by the department of revenue.

SB339, s. 11 Section 11. 66.77 (5) of the statutes is amended to read:

SB339,5,24 66.77 (5) Rate comparison. Annually, the department of revenue shall compare the operating levy rate limit and the operating levy limit of each county under this section to the actual operating levy rate and the actual operating levy imposed by the county.

SB339,5,25 (End)