SUBCHAPTER II
PROPERTY TAX CREDITS
79.10 Wisconsin state property tax relief.
79.11 Payment of tax credits.
79.14 School levy tax credit.
79.15 Improvements credit.
79.175 Excess tax credit corrections.
79.18 Insufficient tax credit corrections.
MUNICIPAL AND COUNTY SHARED REVENUE
79.005
79.005
Definitions. In this subchapter:
79.005(1b)
(1b) “Alternative energy resource" means a renewable resource, as defined in s.
196.378 (1) (h); garbage, as defined in s.
289.01 (9); or nonvegetation-based industrial, commercial, or household waste.
79.005(1d)
(1d) “Baseload electric generating facility" means an electric generating facility that has a capacity factor that is greater than 60 percent, as determined by the public service commission.
79.005(1f)
(1f) “Capacity factor" means the anticipated actual annual output of an electric generating facility expressed as a percentage of the facility's potential output. For purposes of this subchapter, the public service commission may review the capacity factor of an electric generating facility at any time.
79.005(1g)
(1g) “Cogeneration production plant" means an electric generating facility that produces electricity and another form of thermal energy, including heat or steam, that is used for industrial, commercial, heating, or cooling purposes.
79.005(1m)
(1m) “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.
79.005(2)
(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.
79.005(2m)
(2m) “Power generation unit" means a complete set of electric generating equipment, as defined in s.
196.52 (9) (a) 1., that, collectively, is sufficient to generate electric power.
79.005(3)
(3) “Production plant" does not include substations and general structures.
79.005(4)
(4) “Repowered" means any of the following:
79.005(4)(a)
(a) Replacing the boiler on an existing fossil fuel steam unit with a combustion turbine and heat recovery steam generator and reusing the steam turbine and heat rejection system.
79.005(4)(b)
(b) Adding a heat recovery steam generator to a simple cycle combustion turbine.
79.005(4)(c)
(c) Demolishing or abandoning an existing power generation unit and replacing it with a new power generation unit at the same site.
79.005(4)(d)
(d) Replacing steam generating equipment at a combustion-based renewable facility, as defined in s.
196.378 (1) (g), that is located in this state, to increase efficiency or capacity, if the facility remains a combustion-based renewable facility, as defined in s.
196.378 (1) (g), after replacing the equipment.
79.006
79.006
New incorporations. The information needed for the determinations under this chapter shall be calculated as follows: for those years for which the necessary data does not exist, the data for the new municipality and the municipality from which it was formed shall be combined and the sum shall be apportioned to each municipality in proportion to its respective full value in the first year of assessment of the new municipality; if the municipality is formed before April 1, the department of administration shall certify the population of the newly created municipality, and the corrected population of the municipality from which it was formed, and those figures shall be used for distributions under this chapter in the year after the incorporation.
79.006 History
History: 1981 c. 20;
1995 a. 216.
79.01
79.01
Accounts established. 79.01(1)(1)
There is established an account in the general fund entitled the “Expenditure Restraint Program 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; $57,000,000 in the year 2000 and in the year 2001; $57,570,000 in 2002; and $58,145,700 in 2003 and in each year thereafter.
79.01(2d)
(2d) There is established an account in the general fund entitled the “County and Municipal Aid Account." The total amount to be distributed in 2011 to counties and municipalities from the county and municipal aid account is $824,825,715 and the total amount to be distributed to counties and municipalities in 2012, and in each year thereafter, from the county and municipal aid account is $748,075,715.
79.01(2m)
(2m) There is established an account in the general fund entitled the “Public Utility Distribution Account," referred to in this chapter as the “public utility account." There shall be appropriated to the public utility account the sums specified in s.
79.04.
79.015
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.
79.035,
79.04, and
79.05.
79.02
79.02
Shared revenue distributions. 79.02(1)(1)
Except as provided in sub.
(2) (b), the department of administration, upon certification by the department of revenue, shall distribute shared revenue payments to each municipality and county on the 4th Monday in July and the 3rd Monday in November.
79.02(2)(a)(a) In this subsection, “estimated payments" means the amounts in the statement provided to the county or municipality under s.
79.015.
79.02(2)(b)
(b) Subject to ss.
59.605 (4) and
70.995 (14) (b), payments in July shall equal 15 percent of the municipality's or county's estimated payments under ss.
79.035 and
79.04 and 100 percent of the municipality's estimated payments under s.
79.05. Upon certification by the department of revenue, the estimated payment under s.
79.05 may be distributed before the 4th Monday in July.
79.02(3)(a)(a) Subject to s.
59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement under ss.
79.035,
79.04, and
79.05 for the current year, minus the amount distributed to the municipality or county under sub.
(2) (b).
79.02(3)(e)
(e) For the distribution in 2004 and subsequent years, the total amount of the November payments to each county and municipality under sub.
(1) shall be reduced by an amount equal to the amount of supplements paid from the appropriation accounts under s.
20.435 (4) (b) and
(gm) that the county or municipality received for the fiscal year in which a payment is made under this section, as determined under s.
49.45 (51).
79.035
79.035
County and municipal aid. 79.035(1)(1)
Each county and municipality shall receive a payment from the county and municipal aid account and from the appropriation account under s.
20.835 (1) (r) in an amount determined under this section.
79.035(3)
(3) For the distribution in 2011, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under s.
79.02 (4), 2009 stats., in 2010.
79.035(4)(a)(a) For the distribution in 2012, the total amount of the payments to all municipalities under this section shall be reduced by $47,663,400 and the total amount of the payments to all counties under this section shall be reduced by $29,086,600.
79.035(4)(b)1.1. To calculate the reduction under this subsection for each municipality, the department of revenue shall first divide $47,663,400 by the total population of all municipalities. The department shall then adjust the result of the calculation to establish a per capita amount applied to all municipalities so that the reduction for each municipality is no more than the maximum allowable reduction under this subsection for that municipality and so that the total reductions to county and municipal aid payments for municipalities under this subsection is $47,663,400.
79.035(4)(b)2.
2. To calculate the reduction under this subsection for each county, the department of revenue shall first divide $29,086,600 by the total population of all counties. The department shall then adjust the result of the calculation to establish a per capita amount applied to all counties so that the reduction for each county is no more than the maximum allowable reduction under this subsection for that county and so that the total reductions to county and municipal aid payments for counties under this subsection is $29,086,600.
79.035(4)(c)1.1. The reduction for a municipality that has a population of less than 2,500 is the amount calculated by multiplying the amount determined under par.
(b) 1. by the municipality's population, multiplied by the quotient of the municipality's population divided by 2,500.
79.035(4)(c)2.
2. Except as provided under par.
(h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality's payment under this section in 2011, prior to any reduction under s.
79.02 (3) (e), or 10 cents for each $1,000 of the municipality's equalized value, as determined under s.
70.57.
79.035(4)(d)1.1. The reduction for a municipality that has a population of at least 2,500, but no greater than 10,000, is the amount equal to 10 cents for each $1,000 of the municipality's equalized value, as determined under s.
70.57, plus the amount determined as follows:
79.035(4)(d)2.
2. Except as provided in par.
(h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality's payment under this section in 2011, prior to any reduction under s.
79.02 (3) (e), or 15 cents for each $1,000 of the municipality's equalized value, as determined under s.
70.57.
79.035(4)(e)1.1. The reduction for a municipality that has a population greater than 10,000, but no greater than 50,000, is the amount equal to 15 cents for each $1,000 of the municipality's equalized value, as determined under s.
70.57, plus the amount determined as follows:
79.035(4)(e)2.
2. Except as provided in par.
(h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality's payment under this section in 2011, prior to any reduction under s.
79.02 (3) (e), or 25 cents for each $1,000 of the municipality's equalized value, as determined under s.
70.57.
79.035(4)(f)1.1. The reduction for a municipality that has a population greater than 50,000, but no greater than 110,000, is the amount equal to 25 cents for each $1,000 of the municipality's equalized value, as determined under s.
70.57, plus the amount determined as follows:
79.035(4)(f)2.
2. Except as provided in par.
(h), the reduction determined under this paragraph may not exceed the lesser of an amount equal to 15 percent of the municipality's payment under this section in 2011, prior to any reduction under s.
79.02 (3) (e), or 30 cents for each $1,000 of the municipality's equalized value, as determined under s.
70.57.
79.035(4)(g)
(g) The reduction for a municipality that has a population greater than 110,000 is an amount equal to 30 cents for each $1,000 of the municipality's equalized value, as determined under s.
70.57, plus an amount equal to the municipality's population multiplied by the amount determined under par.
(b) 1., except that the reduction determined under this paragraph may not exceed the lesser of an amount equal to 25 percent of the municipality's payment under this section in 2011, prior to any reduction under s.
79.02 (3) (e), or 35 cents for each $1,000 in equalized value, as determined under s.
70.57.
79.035(4)(h)
(h) The reduction determined under par.
(c),
(d),
(e), or
(f) for a town or village may not exceed the lesser of an amount equal to 25 percent of the town's or village's payment under this section in 2011, prior to any reduction under s.
79.02 (3) (e), or the amount determined under par.
(c) 2.,
(d) 2.,
(e) 2., or
(f) 2. based on equalized value.
79.035(4)(i)
(i) The reduction for a county is the amount determined under par.
(b) 2. multiplied by the county's population, except that the reduction determined under this paragraph may not exceed the lesser of an amount equal to 25 percent of the county's payment under this section in 2011, prior to any reduction under s.
79.02 (3) (e), or 15 cents for each $1,000 of the county's equalized value, as determined under s.
70.57.
79.035(5)
(5) Except as provided in subs.
(6),
(7), and
(8), for the distribution in 2013 and subsequent years, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2012.
Effective date note
NOTE: Sub. (5) is repealed and recreated eff. 6-30-36 by
2019 Wis. Act 19 to read:
Effective date text
(5) Except as provided in subs. (7) and (8), for the distribution in 2013 and subsequent years, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section in 2012.
79.035(6)
(6) Beginning with the distributions in 2016 and ending with the distributions in 2035, the annual payment under s.
79.02 (1) to a county in which a sports and entertainment arena, as defined in s.
229.41 (11e), is located shall be the amount otherwise determined for the county under this section, minus $4,000,000.
Effective date note
NOTE: Sub. (6) is repealed eff. 6-30-36 by
2015 Wis. Act 60.
79.035(7)(a)(a) The department of administration shall reduce the payment under this section to each county and municipality that receives a grant under s.
16.047 (4m) for replacement of public transit vehicles in an urban mass transit system by an amount determined as follows:
79.035(7)(a)1.
1. For an urban mass transit system that is eligible to receive state aid under s.
85.20 (4m) (a) 6. cm. or
d. and serving a population exceeding 200,000, 75 percent of the total amount of grants received under s.
16.047 (4m).
79.035(7)(a)2.
2. For an urban mass transit system that is eligible to receive state aid under s.
85.20 (4m) (a) 7. and serving a population of at least 50,000, 20 percent of the total amount of grants received under s.
16.047 (4m).
79.035(7)(a)3.
3. For an urban mass transit system that is eligible to receive state aid under s.
85.20 (4m) (a) 8. and serving a population of less than 50,000, 10 percent of the total amount of grants received under s.
16.047 (4m).
