AB1022: Bill Text

LRB-4128/1

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2005 - 2006 LEGISLATURE

2005 Assembly BILL 1022

February 14, 2006 - Introduced by Representatives Gielow, Gottlieb, Jeskewitz and LeMahieu, by request of Ozaukee County Board. Referred to Committee on Urban and Local Affairs.

AB1022,1,3 An Act to amend 43.64 (2) (b) 1.; and to create 43.64 (2) (c) of the statutes; relating to: exempting a city, town, village, or school district from the county library tax.

Analysis by the Legislative Reference Bureau

Under current law, a county board may levy a tax for the purpose of providing public library services to county residents. A city, town, village, or school district located in the county is exempt from the county tax if the city, town, village, or school district levies a tax for public library services at a rate that is equal to or greater than the county library tax rate. This bill excludes the amount levied by the county for public library capital expenditures when determining whether a city, town, village, or school district is exempt.

The bill also provides an exemption from the county library tax, if the county board approves, for a city, town, village, or school district that levies a tax for public library services, less the amount levied for public library capital expenditures, and spends for a library fund an amount that is not less than the average of the three previous years.

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:

AB1022, s. 1 Section 1. 43.64 (2) (b) 1. of the statutes is amended to read:

AB1022,2,6 43.64 (2) (b) 1. Divide the amount of tax levied by the county for public library service under sub. (1) in the prior year, less the amount levied for public library capital expenditures, by the equalized valuation of property in that area of the county that was subject to the county property tax levy for public library services in the prior year.

AB1022, s. 2 Section 2. 43.64 (2) (c) of the statutes is created to read:

AB1022,2,14 43.64 (2) (c) Except as provided under sub. (2m), upon the approval of the county board, any city, town, village, or school district in a county levying a tax for public library service under sub. (1) shall be exempted from the tax levy if the city, town, village, or school district levies a tax for public library services, less the amount levied for public library capital expenditures, and appropriates and spends for a library fund during the year for which the county tax levy is made an amount that is not less than the average of the previous 3 years.

AB1022, s. 3 Section 3. Initial applicability.

AB1022,2,17 (1) This act first applies to taxes levied in the year beginning after the effective date of this subsection.

AB1022,2,18 (End)