AB229: Bill Text

The total amount of the growth-sharing region payments allocated to all growth-sharing regions is an amount equal to the sales and use taxes collected in the state in a year multiplied by .05, and each growth-sharing region is allocated an amount that is proportional to the sales and use taxes that are collected in the region. A municipality that is eligible to receive a growth-sharing region payment receives an amount, from the amount allocated to the growth-sharing region in which the municipality is located, in proportion to its population within the growth-sharing region.

In 2002, a municipality is guaranteed a combined minimum aidable expenditures and growth-sharing region payment equal to 95% of the amount of the aidable revenues and per capita payments the municipality received in 2001. In 2003 and subsequent years, a municipality is guaranteed a combined minimum aidable expenditures and growth-sharing region payment equal to 95% of the combined amounts of the aidable expenditures and the growth-sharing region payments the municipality received in the previous year, if the municipality received growth-sharing region payments in both the current year and the previous year.

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:

AB229, s. 1 Section 1. 20.835 (1) (d) of the statutes is amended to read:

AB229,3,5 20.835 (1) (d) Shared County shared revenue account. A sum sufficient to meet the requirements of the county shared revenue account established under s. 79.01 (2) to provide for the distributions from the shared revenue account to counties, towns, villages and cities under ss. 79.03, 79.04, and 79.06.

AB229, s. 2 Section 2. 20.835 (1) (db) of the statutes is created to read:

AB229,3,9 20.835 (1) (db) Municipal services aid account. A sum sufficient to make the payments to municipalities under ss. 79.04 and 79.065 (2) and to make the payments to municipalities under s. 79.065 (5) that are not paid from s. 20.835 (1) (dd).

AB229, s. 3 Section 3. 20.835 (1) (dd) of the statutes is created to read:

AB229,4,4 20.835 (1) (dd) Municipal growth sharing account. A sum sufficient in the amount determined under s. 79.01 (5) to make the payments to municipalities under s. 79.065 (3) and to make the payments to municipalities under s. 79.065 (5) that are not paid from s. 20.835 (1) (db).

AB229, s. 4 Section 4. 25.50 (3) (b) of the statutes is amended to read:

AB229,4,12 25.50 (3) (b) On the dates specified and to the extent to which they are available, subject to s. 16.53 (10), funds payable to local governments under ss. 79.03, 79.04, 79.05, 79.058, 79.06, 79.065, 79.08, and 79.10 shall be considered local funds and, pursuant to the instructions of local officials, may be paid into the separate accounts of all local governments established in the local government pooled-investment fund and, pursuant to the instructions of local officials, to the extent to which they are available, be disbursed or invested.

AB229, s. 5 Section 5. 33.32 (3) (b) of the statutes is amended to read:

AB229,4,19 33.32 (3) (b) If a county or municipality fails to pay a special assessment levied by a district, the clerk of the district may certify this fact to the department of administration, and shall state the amount due. The department, at the time of making the next scheduled distribution under s. 79.03 or 79.065, shall deduct the amount claimed from the payment due the county or municipality, and shall forward it to the district.

AB229, s. 6 Section 6. 66.1001 (3) (rm) of the statutes is created to read:

AB229,4,21 66.1001 (3) (rm) Area cooperation compacts under s. 79.065 (4).

AB229, s. 7 Section 7. 79.005 (1) of the statutes is amended to read:

AB229,5,3 79.005 (1) "Municipality" means any town, village , or city in this state. If a municipality is located in more than one county, payments under this subchapter shall be computed using data for the municipality as a whole. If a municipality is located in more than one growth-sharing region, as defined in s. 79.065 (1) (d), payments under s. 79.065 (3) shall be computed using data for the portion of the municipality that is located in each growth-sharing region.

AB229, s. 8 Section 8. 79.005 (2) of the statutes is amended to read:

AB229,5,10 79.005 (2) "Population" means the number of persons residing in each municipality and county of the state as last determined by the department of administration under s. 16.96, except that under s. 79.065 (3) (b), if a municipality is located in more than one growth-sharing region, "population" means the number of persons residing in the portion of the municipality located in each growth-sharing region.

AB229, s. 9 Section 9. 79.01 (1) of the statutes is amended to read:

AB229,5,17 79.01 (1) There is established an account in the general fund entitled the "Expenditure Restraint Program Account". Account." There shall be appropriated to that account $25,000,000 in 1991, in 1992, and in 1993,; $42,000,000 in 1994,; $48,000,000 in each year beginning in 1995 and ending in 1999 and; $57,000,000 beginning in the year 2000 and ending in 2001; and $63,000,000 in 2002 and in each year thereafter.

AB229, s. 10 Section 10. 79.01 (2) of the statutes is amended to read:

AB229,5,22 79.01 (2) There is established an account in the general fund entitled the "Municipal and County Shared Revenue Account,", referred to in this chapter as the "shared revenue account.". There shall be appropriated to the shared revenue account the sums specified in ss. 79.03 and, 79.04, and 79.06.

AB229, s. 11 Section 11. 79.01 (5) of the statutes is created to read:

AB229,6,3 79.01 (5) There is established an account in the general fund entitled the "Municipal Growth-Sharing Account." There shall be appropriated to that account an amount, determined by the department of revenue, that is equal to the sales and use tax revenue collected under subch. III of ch. 77 in the fiscal year prior to the fiscal year that any municipality receives the statement under s. 79.015 multiplied by .05.

AB229, s. 12 Section 12. 79.01 (6) of the statutes is created to read:

AB229,6,9 79.01 (6) There is established an account in the general fund entitled the "Municipal Services Aid Account." There shall be appropriated to that account the amounts necessary to make the payments to municipalities under ss. 79.04 (1) and (4) (a) and 79.065 (2) and to make the payments to municipalities under s. 79.065 (5) that are not paid from s. 20.835 (1) (dd).

AB229, s. 13 Section 13. 79.015 of the statutes is amended to read:

AB229,6,14 79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.03, 79.04, 79.05, 79.058 and, 79.06, and 79.065.

AB229, s. 14 Section 14. 79.02 (2) (b) of the statutes is amended to read:

AB229,6,18 79.02 (2) (b) Subject to s. 59.605 (4), payments in July shall equal 15% of the municipality's or county's estimated payments under ss. 79.03, 79.04, 79.058 and, 79.06, and 79.065 and 100% of the municipality's estimated payments under s. 79.05.

AB229, s. 15 Section 15. 79.02 (3) of the statutes is amended to read:

AB229,6,23 79.02 (3) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement to shared revenues under ss. 79.03, 79.04, 79.05, 79.058 and, 79.06, and 79.065 for the current year, minus the amount distributed to the municipality or county in July.

AB229, s. 16 Section 16. 79.03 (1) of the statutes is amended to read:

AB229,7,3 79.03 (1) Each municipality and county is entitled to shared revenue, consisting of an in the amount determined on the basis of population under sub. (2), plus an amount determined under sub. (3).

AB229, s. 17 Section 17. 79.03 (2) of the statutes is repealed.

AB229, s. 18 Section 18. 79.03 (3) (a) of the statutes is amended to read:

AB229,7,10 79.03 (3) (a) The amount in the shared revenue account for municipalities and the amount in the shared revenue account for counties, less the payments under sub. (2) and s. 79.04, shall be allocated to each municipality and county respectively in proportion to its entitlement. In this paragraph, "entitlement" means the product of aidable revenues and tax base weight.

AB229, s. 19 Section 19. 79.03 (3) (b) 1. of the statutes is amended to read:

AB229,7,12 79.03 (3) (b) 1. "Aidable revenues" means:

AB229,7,13 a. For a municipality, the average local purpose revenues.

AB229,7,14 b. For a county, 85% of the average local purpose revenue.

AB229, s. 20 Section 20. 79.03 (3) (b) 3. of the statutes is amended to read:

AB229,8,7 79.03 (3) (b) 3. "Full valuation" means the full value of property that is exempt under s. 70.11 (39) as determined under s. 79.095 (3) plus the full value of all taxable property for the preceding year as equalized for state tax purposes, except that for municipalities the value of real estate assessed under s. 70.995 is excluded. Value value increments under s. 66.1105 plus the full value of property that is exempt under s. 70.11 (39) that would otherwise be part of a value increment are included for municipalities but excluded for counties. Environmental remediation value increments under s. 66.1106 are included for municipalities and counties that create the environmental remediation tax incremental district and are excluded for units of government counties that do not create the district. If property that had been assessed under s. 70.995 and that has a value exceeding 10% of a municipality's value is assessed under s. 70.10, 30% of that property's full value is included in "full valuation" for purposes of the shared revenue payments in the year after the assessment under s. 70.10, 65% of that property's full value is included in "full valuation" for purposes of the shared revenue payments in the year 2 years after the assessment under s. 70.10 and 100% of that property's full value is included in "full valuation" for purposes of subsequent shared revenue payments.

AB229, s. 21 Section 21. 79.03 (3) (b) 4. (intro.) of the statutes is amended to read:

AB229,8,15 79.03 (3) (b) 4. (intro.) "Local purpose revenues" means the sum of payments under s. 79.095, local general purpose taxes, regulation revenues, revenues for services to private parties by a county's or municipality's general operations or enterprises, revenue for sanitation services to private parties, special assessment revenues, and tax base equalization aids and, for municipalities only, a proxy for private sewer service costs, a proxy for private solid waste and recycling service costs and a proxy for retail charges for fire protection purposes. In this subdivision:

AB229, s. 22 Section 22. 79.03 (3) (b) 4. a. of the statutes is amended to read:

AB229,9,2 79.03 (3) (b) 4. a. "Local general purpose taxes" means the portion of tax increments collected for payment to a municipality under s. 66.1105 which is attributable to that municipality's own levy, the portion of environmental remediation tax increments collected for payment to a municipality or county under s. 66.1106 that is attributable to that municipality's or county's own levy, general property taxes, excluding taxes for a county children with disabilities education board, collected to finance the general purpose government unit, property taxes collected for sewage and sanitary districts, mobile home fees, the proceeds of county sales and use taxes, and municipal and county vehicle registration fees under s. 341.35 (1).

AB229, s. 23 Section 23. 79.03 (3) (b) 4. b. of the statutes is repealed.

AB229, s. 24 Section 24. 79.03 (3) (b) 4. bg. of the statutes is repealed.

AB229, s. 25 Section 25. 79.03 (3) (b) 4. bm. of the statutes is repealed.

AB229, s. 26 Section 26. 79.03 (3) (b) 4. d. of the statutes is amended to read:

AB229,9,10 79.03 (3) (b) 4. d. "Revenue for sanitation services to private parties" means revenues collected from private parties by a county's or municipality's general operations or enterprises and by sewerage, sanitation, or inland lake rehabilitation districts as refuse collection fees, sewerage service fees, and landfill fees.

AB229, s. 27 Section 27. 79.03 (3) (b) 4. e. of the statutes is amended to read:

AB229,9,21 79.03 (3) (b) 4. e. "Revenues for services to private parties by a county's or municipality's general operations or enterprises" means revenues collected from private parties for the following services: general government services consisting of license publication fees, sale of publications, clerk's fees, and treasurer's fees; public safety services, consisting of police or sheriff's department fees, fire department fees, and ambulance fees; inspection services, consisting of building, electrical, heat, plumbing, elevator, and weights and measures; sidewalk replacement or construction fees, storm sewer construction fees, street lighting fees; parking ramps, meters and lot fees; library fines or fees; and museum and zoo users or admission fees.

AB229, s. 28 Section 28. 79.03 (3) (b) 4. f. of the statutes is amended to read:

AB229,9,24 79.03 (3) (b) 4. f. "Special assessment revenues" means charges assessed against benefited properties for capital improvements by a municipality or county placed on the current tax roll for collection or collected during the year in advance of being placed on the tax roll.

AB229, s. 29 Section 29. 79.03 (3) (b) 4. h. of the statutes is repealed.

AB229, s. 30 Section 30. 79.03 (3) (b) 5. of the statutes is amended to read:

AB229,10,7 79.03 (3) (b) 5. "Standardized valuation" means the product of the standardized valuation per person times the population of a municipality or a county in the preceding year.

AB229, s. 31 Section 31. 79.03 (3) (b) 6. of the statutes is amended to read:

AB229,10,12 79.03 (3) (b) 6. "Standardized valuation per person" is that number that when used in the computation under par. (a) most nearly approximates the sum of entitlements for all municipalities or for all counties respectively to the funds distributable under par. (a).

AB229, s. 32 Section 32. 79.03 (4) of the statutes is amended to read:

AB229,11,4 79.03 (4) In 1991, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $885,961,300. In 1993, the total amount to be distributed under ss. 79.03, 79.04 , and 79.06 from s. 20.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to municipalities and $168,981,800 to counties. In Beginning in 1995 and subsequent years ending in 2001, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to counties. In 2002, the total amount to be distributed to municipalities under ss. 79.04 and 79.065 (2) from s. 20.835 (1) (db) is $755,478,000, less the amounts distributed under s. 79.065 (3) from s. 20.835 (1) (dd). In 2003 and subsequent years, the total amount to be distributed to municipalities under ss. 79.04 and 79.065 (2) from s. 20.835 (1) (db) is the amount distributed under ss. 79.04 and 79.065 (2) to municipalities in 2002. In 2002 and subsequent years, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $168,981,800.

AB229, s. 33 Section 33. 79.06 (1) of the statutes is amended to read:

AB229,11,14 79.06 (1) Minimum payments. (b) If the payments to any municipality or county under s. 79.03, excluding payments under s. 79.03 (3c), in 1986 or any year thereafter are less than 95% of the combined payments to the municipality or county under this section and s. 79.03, excluding payments under s. 79.03 (3c), for the previous year, the municipality or county has an aids deficiency. The amount of the aids deficiency is the amount by which 95% of the combined payments to the municipality or county under this section and s. 79.03, excluding payments under s. 79.03 (3c), in the previous year exceeds the payments to the municipality or county under s. 79.03, excluding payments under s. 79.03 (3c), in the current year.

AB229,11,17 (c) A municipality or county that has an aids deficiency shall receive a payment from the amounts withheld under sub. (2) equal to its proportion of all the aids deficiencies of municipalities or counties respectively for that year.

AB229, s. 34 Section 34. 79.06 (2) of the statutes is amended to read:

AB229,11,23 79.06 (2) Maximum payments. (b) If the payments to a municipality or county, except any county in which there are no cities or villages, in any year exceed its combined payments under this section and s. 79.03, excluding payments under s. 79.03 (3c), in the previous year by more than the maximum allowable increase, the excess shall be withheld to fund minimum payments in that year under sub. (1) (c).

AB229,12,3 (c) In this subsection, "maximum allowable increase" in any year means a percentage such that the sum for all municipalities or counties respectively in that year of the excess of payments under ss. 79.02 and 79.03, excluding payments under s. 79.03 (3c), over the payments as limited by the maximum allowable increase is equal to the sum of the aids deficiencies under sub. (1) in that year.

AB229, s. 35 Section 35. 79.065 of the statutes is created to read:

AB229,12,5 79.065 Municipal growth sharing. (1) Definitions. In this section:

AB229,12,12 (a) "Aidable expenditures" means a municipality's expenditures for general government operations; law enforcement, fire protection, ambulance services, and other public safety services; and health and human services. "Aidable expenditures" does not include a municipality's expenditures for highway maintenance, administration, or construction; road-related facilities or other transportation; solid waste collection and disposal or other sanitation; culture; education; parks and recreation; conservation; or development.

AB229,12,14 (b) "Entitlement" means the product of aidable expenditures and tax base weight.

AB229,12,21 (c) "Full valuation" means the full value of all taxable property of a municipality for the preceding year as equalized for state tax purposes, including the value increments under s. 66.1105, the environmental remediation value increments under s. 66.1106 for municipalities that create the environmental remediation tax incremental district, and the value of real estate assessed under s. 70.995, but excluding the full value of property that is exempt under s. 70.11 (39) as determined under s. 79.095 (3).

AB229,12,24 (d) "Growth-sharing region" means "growth-sharing region" as defined by rule, no later than September 1, 2001, by the department of revenue so that this state is divided into at least 7 but not more than 25 growth-sharing regions.

AB229,12,25 (e) "Sales tax" means the tax imposed under ss. 77.52 and 77.53.

AB229,13,2 (f) "Standardized valuation" means the product of the standardized valuation per person times the population of a municipality in the preceding year.

AB229,13,5 (g) "Standardized valuation per person" is that number that when used in the computation under sub. (2) most nearly approximates the sum of entitlements for all municipalities to the funds distributable under sub. (2).

AB229,13,8 (h) "Tax base weight" means one minus the decimal obtained by dividing the full valuation by the standardized valuation, except that "tax base weight" shall be a decimal of at least 0.0.

AB229,13,12 (2) Aidable expenditures entitlements. (a) Beginning in 2002, the amount in the municipal services aid account for municipalities, less the payments under s. 79.04 (1) and (4) (a), shall be allocated to each municipality in proportion to its entitlement.

AB229,13,16 (b) Annually, the department of revenue shall determine the amount of each municipality's aidable expenditures. For purposes of calculating a municipality's entitlement, the amount of a municipality's aidable expenditures in a year is the lesser of the following:

AB229,13,18 1. The amount of the municipality's aidable expenditures in the year prior to the year in which the municipality receives the statement under s. 79.015.

AB229,13,24 2. The average of the amount of the municipality's aidable expenditures in 1998, 1999, and 2000, increased by the cumulative percentage under s. 79.05 (2) (c) by which the municipality could have increased its budget and still be eligible for a payment under s. 79.05, regardless of whether the municipality was eligible for a payment under s. 79.05. The cumulative percentage shall be calculated from 1999 to the year prior to the year of the statement under s. 79.015.