1995 - 1996 LEGISLATURE
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 1An Act to amend 66.77 (title), 66.77 (1) (c), 66.77 (2) (title), 66.77 (3) (a) 1., 66.77
2(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
3(5); and to create 66.77 (2m) of the statutes; relating to: county operating levy
4limits.
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
1Section 1. 66.77 (title) of the statutes is amended to read:
SB339,2,2 266.77 (title) Tax levy rate limit.
SB339, s. 2 3Section 2. 66.77 (1) (c) of the statutes is amended to read:
SB339,2,64 66.77 (1) (c) "Excess over the limit" means the amount greater of the amounts
5of revenue received by a county that results from the county exceeding the limit
6under sub. (2) or (2m).
SB339, s. 3 7Section 3. 66.77 (2) (title) of the statutes is amended to read:
SB339,2,88 66.77 (2) (title) Limit Levy rate limit.
SB339, s. 4 9Section 4. 66.77 (2m) of the statutes is created to read:
SB339,2,1110 66.77 (2m) Levy limit. Except as provided in sub. (3), beginning in 1995, no
11county may impose an operating levy that exceeds the amount calculated as follows:
SB339,2,1412 (a) Determine the operating levy for the previous year or, for the 1995
13calculation only, the operating levy for 1994 or the operating levy for 1993 increased
14by 4%, whichever is higher.
SB339,2,1515 (b) Multiply the amount determined under par. (a) by 4%.
SB339,2,1916 (c) Multiply the amount determined under par. (a) by the percentage change
17in the county's population between the previous year and the current year, as
18estimated by the department of administration under s. 16.96 (1), if the percentage
19change in the county's population is greater than zero.
SB339,2,2020 (d) Add the results obtained under pars. (a), (b) and (c).
SB339, s. 5 21Section 5. 66.77 (3) (a) 1. of the statutes is amended to read:
SB339,3,622 66.77 (3) (a) 1. If the governing body of a county wishes to exceed the operating
23levy rate limit or the levy limit otherwise applicable to the county under this section,
24it shall adopt a resolution to that effect. The resolution shall specify either the
25operating levy rate or the operating levy that the governing body wishes to impose

1for either a specified number of years or an indefinite period. The governing body
2shall call a special referendum for the purpose of submitting the resolution to the
3electors of the county for approval or rejection. In lieu of a special referendum, the
4governing body may specify that the referendum be held at the next succeeding
5spring primary or election or September primary or general election to be held not
6earlier than 30 days after the adoption of the resolution of the governing body.
SB339, s. 6 7Section 6. 66.77 (3) (a) 3. of the statutes is amended to read:
SB339,4,108 66.77 (3) (a) 3. The referendum shall be held in accordance with chs. 5 to 12.
9The governing body shall provide the election officials with all necessary election
10supplies. The form of the ballot shall correspond substantially with the standard
11form for referendum ballots prescribed by the elections board under ss. 5.64 (2) and
127.08 (1) (a). If the resolution under subd. 1. specifies the operating levy rate, the
13question shall be submitted as follows: "Under state law, the operating levy rate for
14the .... (name of county), for the tax to be imposed for the year .... (year), is limited
15to $.... per $1,000 of equalized value. Shall the .... (name of county) be allowed to
16exceed this rate limit for .... (a specified number of years) (an indefinite period) by $....
17per $1,000 of equalized value that results in an operating levy rate of $.... per $1,000
18of equalized value?" If the resolution under subd. 1. specifies the operating levy, the
19question shall be submitted as follows one of the following: "Under state law, the
20operating levy rate for the .... (name of county), for the tax to be imposed for the year
21.... (year), is limited to $.... per $1,000 of equalized value. Notwithstanding the
22operating levy rate limit, shall the .... (name of county) be allowed to levy an amount
23not to exceed $.... (operating levy) for operating purposes for the year .... (year), which
24may increase the operating levy rate for .... (a specified number of years) (an
25indefinite period)? This would allow a ....% increase above the levy of $.... (preceding

1year operating levy) for the year .... (preceding year).", or "Under state law, the
2operating levy for the .... (name of county), for the tax to be imposed for the year ....
3(year), is limited to $...., and the increase in the operating levy, compared to last
4year's levy, is limited to 3% plus the percentage increase in the county's population
5since last year. Notwithstanding the operating levy limit, shall the .... (name of
6county) be allowed to levy an amount not to exceed $.... (operating levy) for operating
7purposes for the year .... (year), which may increase the operating levy rate for .... (a
8specified number of years) (an indefinite period)? This would allow a ....% increase
9above the levy of $.... (preceding year operating levy) for the year .... (preceding
10year)."
SB339, s. 7 11Section 7. 66.77 (3) (a) 4. of the statutes is amended to read:
SB339,4,1612 66.77 (3) (a) 4. Within 14 days after the referendum, the clerk of the county
13shall certify the results of the referendum to the department of revenue. A county
14may exceed the operating levy rate limit or operating levy limit otherwise applicable
15to it under this section in that year by an amount not exceeding the amount approved
16by a majority of those voting on the question.
SB339, s. 8 17Section 8. 66.77 (3) (b) 1. of the statutes is amended to read:
SB339,4,2418 66.77 (3) (b) 1. If an increased operating levy rate or operating levy is approved
19by a referendum under par. (a) for a specified number of years, the increased
20operating levy rate or operating levy shall be the operating levy rate limit or
21operating levy
for that number of years for purposes of this section. If an increased
22operating levy rate or operating levy is approved by a referendum under par. (a) for
23an indefinite period, the increased operating levy rate or operating levy shall be the
24operating levy rate or operating levy limit for purposes of this section.
SB339, s. 9 25Section 9. 66.77 (3) (b) 2. of the statutes is amended to read:
SB339,5,8
166.77 (3) (b) 2. If an increased operating levy is approved by a referendum
2under par. (a), the increased operating levy shall be used to calculate the operating
3levy rate, or the
operating levy rate limit, for the approved year for purposes of this
4section. After the approved year, the operating levy rate or the operating levy rate
5limit in the approved year, or the operating levy rate or the operating levy rate limit
6that would have been applicable if there had been no referendum, whichever is
7greater, shall be the rate or the limit for the specified number of years or for an
8indefinite period for purposes of this section.
SB339, s. 10 9Section 10. 66.77 (3) (c) of the statutes is amended to read:
SB339,5,1410 66.77 (3) (c) 1. If a county transfers to another governmental unit responsibility
11for providing any service that the county provided in the preceding year, the levy rate
12limit or the operating levy limit otherwise applicable under this section to the county
13in the current year is decreased to reflect the cost that the county would have
14incurred to provide that service, as determined by the department of revenue.
SB339,5,1915 2. If a county increases the services that it provides by adding responsibility
16for providing a service transferred to it from another governmental unit in any year,
17the levy rate limit or the operating levy limit otherwise applicable under this section
18to the county in the current year is increased to reflect the cost of that service, as
19determined by the department of revenue.
SB339, s. 11 20Section 11. 66.77 (5) of the statutes is amended to read:
SB339,5,2421 66.77 (5) Rate comparison. Annually, the department of revenue shall compare
22the operating levy rate limit and the operating levy limit of each county under this
23section to the actual operating levy rate and the actual operating levy imposed by the
24county.
SB339,5,2525 (End)
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