79.01 (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, ending in 2006.
SECTION 5. 79.01 (5b) of the statutes is created to read:
79.01 (5b) There is established an account in the general fund entitled the "Municipal Levy Restraint Payment Account." There shall be appropriated to that account $58,145,700 in 2007 and in each year thereafter.
SECTION 6. 79.01 (6b) of the statutes is created to read:
79.01 (6b) There is established an account in the general fund entitled the "Municipal Levy Restraint Bonus Payment Account." There shall be appropriated to that account $10,000,000 in 2007 and in each year thereafter.
SECTION 7. 79.05 (7) of the statutes is created to read:
79.05 (7) Beginning in 2007, no municipality may receive a payment under this section.
SECTION 8. 79.051 of the statutes is created to read:
79.051 Municipal levy restraint program. (1) DEFINITIONS. In this section:
(ad) "Debt service" includes debt service on debt issued or reissued to fund or refund outstanding municipal obligations, interest on outstanding municipal obligations, and related issuance costs and redemption premiums.
(am) "Inflation factor" means a percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on June 30 of the year before the statement under s. 79.015.
(b) "Maximum allowable levy" means the municipal tax levy for the year before the statement under s. 79.015, as adjusted under sub. (5), multiplied by the sum of one plus 85 percent of the inflation factor and 85 percent of the valuation factor, rounded to the nearest 0.01 percent.
(c) "Municipal tax levy" means the amounts reported as the total taxes levied for each town, village, or city on the statement of taxes filed with the department of revenue under s. 73.10, not including the incremental levy for municipal tax incremental financing districts and the incremental levy for county environmental tax financing districts.
(d) "Municipal tax rate" means the municipal tax levy divided by the taxable value.
(e) "Region" means any of the following areas to which a municipality is assigned, for purposes of determining the eligibility for and the amount of the payments under this subsection, according to the county in which the municipality is located, except that if the municipality is located in more than one county, the municipality is considered, for purposes of determining the eligibility for and the amount of the payments under this subsection, to be located in the county that has the greater taxable value:
1. Region 1, consisting of the counties of Brown, Door, Florence, Kewaunee, Manitowoc, Marinette, Oconto, and Sheboygan.
2. Region 2, consisting of the counties of Calumet, Fond du Lac, Green Lake, Marquette, Menominee, Outagamie, Shawano, Waupaca, Waushara, and Winnebago.
3. Region 3, consisting of the counties of Buffalo, Crawford, Jackson, La Crosse, Monroe, Pepin, Pierce, Trempealeau, and Vernon.
4. Region 4, consisting of the counties of Adams, Forest, Juneau, Langlade, Lincoln, Marathon, Oneida, Portage, Vilas, and Wood.
5. Region 5, consisting of the counties of Ashland, Bayfield, Burnett, Douglas, Iron, Price, Rusk, Sawyer, Taylor, and Washburn.
6. Region 6, consisting of the counties of Columbia, Dane, Dodge, Jefferson, Rock, and Sauk.
7. Region 7, consisting of the counties of Kenosha, Milwaukee, Ozaukee, Racine, Walworth, Washington, and Waukesha.
8. Region 8, consisting of the counties of Grant, Green, Iowa, Lafayette, and Richland.
9. Region 9, consisting of the counties of Barron, Chippewa, Clark, Dunn, Eau Claire, Polk, and St. Croix.
(f) "Taxable value" means, for a municipality, the equalized assessed value of all property located in the municipality, as determined under s. 70.57, excluding the value of any tax increments under s. 66.1105, and, for a county, the equalized assessed value of all property located in the county, as determined under s. 70.57, excluding the value of any tax increments under s. 66.1105.
(g) "Valuation factor" means a percentage equal to 60 percent of the percentage change in the region's equalized value under s. 70.57 due to new construction less improvements removed between the year before the statement under s. 79.015 and the previous year, but not less than zero nor greater than 2.
(2) ELIGIBILITY. A municipality is eligible to receive a payment under sub. (4) if it fulfills all of the following requirements:
(a) The municipality's municipal tax rate for the year before the statement under s. 79.015 is greater than 5 mills.
(b) The municipality's municipal tax levy for the year of the statement under s. 79.015 is no greater than the municipality's maximum allowable levy.
(3) CONSUMER PRICE INDEX. Annually, on August 1, the department of revenue shall certify to the joint committee on finance the appropriate percentage change in the consumer price index that is to be used to determine the inflation factor.
(4) PAYMENTS. (a) Beginning in 2007, each municipality that is eligible under sub. (2) shall receive a payment calculated by the department of revenue as follows:
1. Subtract 5 mills from the municipality's municipal tax rate.
2. Multiply the amount determined under subd. 1. by the municipality's taxable value.
3. Divide the amount determined under subd. 2. by the total of the amounts under subd. 2. for all municipalities that are eligible for a payment under sub. (2).
4. Multiply the amount determined under subd. 3. by $58,145,700.
(b) Each municipality that is eligible under sub. (2) shall receive an additional payment calculated by the department of revenue as follows:
1. Subtract the municipal tax levy, as determined under par. (a) 1., from the municipality's maximum allowable levy.
2. Divide the amount determined under subd. 1. by the total of the amounts under subd. 1. for all municipalities that are eligible for a payment under sub. (2).
3. Multiply the amount determined under subd. 2. by $10,000,000.
(5) ADJUSTMENTS. For purposes of determining eligibility for and the amount of the payments under this section:
(a) If a municipality transfers to another governmental unit responsibility for providing any service that the municipality provided in the preceding year, its municipal tax levy for the preceding year shall be decreased to reflect the amount that the municipality levied to provide that service, as determined by the department of revenue.
(b) If a municipality increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in any year, its municipal tax levy for the preceding year shall be increased to reflect the cost of that service, as determined by the department of revenue.
(c) If in any year a municipality's distribution under s. 79.043 (5) is less than the municipality's distribution under s. 79.043 (5) in the previous year, the municipality's maximum allowable levy shall be increased to reflect the reduction in the distribution.
(d) The maximum allowable levy otherwise applicable under this section does not apply to amounts levied by a municipality for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding obligations of the municipality, interest on outstanding obligations of the political subdivision, or the payment of related issuance costs or redemption premiums, secured by the full faith and credit of the municipality.
(End)
LRB-1230LRB-1230/1
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2005 - 2006 LEGISLATURE
DOA:......Percy, BB0304 - Courts lapse
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
courts and procedure
Other courts and procedure
This bill directs the chief justice of the Supreme Court to ensure that $1.3 million may be lapsed over the 2005-07 fiscal biennium from appropriations for the court system.
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:
SECTION 9145. Nonstatutory provisions; supreme court.
(1) APPROPRIATION LAPSES AND REESTIMATES. The chief justice of the supreme court, acting as the administrative head of the judicial system, shall take actions during the 2005-07 fiscal biennium to ensure that from general purpose revenue appropriations for state operations to the circuit courts under section 20.625 of the statutes, to the court of appeals under section 20.660 of the statutes, and to the supreme court under section 20.680 of the statutes, an amount equal to $1,300,000 is lapsed from sum certain appropriation accounts or is subtracted from the expenditure estimates for any other types of appropriations, or both.
(End)
LRB-1231LRB-1231/9
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2005 - 2006 LEGISLATURE
DOA:......Ziegler, BB0306 - County levy restraint incentive and bonus program
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
local government
Under current law, the Expenditure Restraint Program provides an annual state aid payment to any municipality that has a property tax rate greater than five mills and that limits the growth of its municipal budget according to a formula based, generally, on 60 percent of the percentage change in the equalized assessed value of new construction located in the municipality and on the rate of inflation.
This bill creates the County Levy Restraint Program which provides annual state aid payments, beginning in 2007, to any county that limits its property tax levy to an amount that is no greater than the maximum allowable levy according to a formula that is based, generally, on 60 percent of the percentage change in the equalized assessed value of new construction located in the county and on the rate of inflation.
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:
SECTION 1. 20.835 (1) (cf) of the statutes is created to read:
20.835 (1) (cf) County levy restraint payment account. Beginning in 2007, a sum sufficient to make the payments to counties under s. 79.052 (4) (a).
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 2. 20.835 (1) (cg) of the statutes is created to read:
20.835 (1) (cg) County levy restraint bonus payment account. Beginning in 2007, a sum sufficient to make the payments to counties under s. 79.052 (4) (b).
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 3. 79.01 (5) of the statutes is created to read:
79.01 (5) There is established an account in the general fund entitled the "County Levy Restraint Payment Account." There shall be appropriated to that account $25,000,000 in 2007 and in each year thereafter.
SECTION 4. 79.01 (6) of the statutes is created to read:
79.01 (6) There is established an account in the general fund entitled the "County Levy Restraint Bonus Payment Account." There shall be appropriated to that account $10,000,000 in 2007 and in each year thereafter.
SECTION 5. 79.015 of the statutes is amended to read:
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, 79.035, 79.04, 79.05, 79.051, 79.052, 79.058, and 79.06.
****NOTE: This is reconciled s. 79.015. This SECTION has been affected by LRB-1231/4 and LRB-1229/3.
SECTION 6. 79.02 (2) (b) of the statutes is amended to read:
79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15% of the municipality's or county's estimated payments under ss. 79.03, 79.035, 79.04, 79.058, and 79.06 and 100% of the municipality's or county's estimated payments under s. ss. 79.05, 79.051, and 79.052.
****NOTE: This is reconciled s. 79.02 (2) (b). This SECTION has been affected by LRB-1231/4 and LRB-1229/3.
SECTION 7. 79.052 of the statutes is created to read:
79.052 County levy restraint program. (1) DEFINITIONS. In this section:
(a) "County tax levy" means the sum for all municipalities in the county of the amounts reported as total county taxes levied on the statement of taxes filed with the department of revenue under s. 73.10, not including any taxes levied under s. 115.817 (9).
(b) "County tax rate" means the county tax levy divided by the equalized assessed value of all property located in the county, as determined under s. 70.57, excluding the value of any tax increments under s. 66.1105.
(bm) "Debt service" includes debt service on debt issued or reissued to fund or refund outstanding county obligations, interest on outstanding county obligations, and related issuance costs and redemption premiums.
(c) "Inflation factor" means a percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on June 30 of the year before the statement under s. 79.015.
(d) "Maximum allowable levy" means the county tax levy for the year before the statement under s. 79.015, as adjusted under sub. (5), multiplied by the sum of one plus 85 percent of the inflation factor and 85 percent of the valuation factor, rounded to the nearest 0.01 percent.
