SECTION 14. 79.051 of the statutes is created to read:
79.051 Municipal levy restraint program. (1) DEFINITIONS. In this section:
(a) "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.
(b) "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.
(c) "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.
(d) "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.
(e) "Municipal tax rate" means the municipal tax levy divided by the taxable value.
(f) "Taxable value" means 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.
(g) "Valuation factor" means a percentage equal to 60 percent of the percentage change in the municipality'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 2009, 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.
SECTION 15. 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.
(e) "Valuation factor" means a percentage equal to 60 percent of the percentage change in the county'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 county is eligible to receive a payment under sub. (4) if the county's county tax levy for the year of the statement under s. 79.015 is no greater than the county'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 2009, each county that is eligible under sub. (2) shall receive a payment calculated by the department of revenue as follows:
1. Determine the county tax levy for the county.
2. Divide the amount determined under subd. 1. by the total of the amounts under subd. 1. for all counties that are eligible for a payment under sub. (2).
3. Multiply the amount determined under subd. 2. by $25,000,000.
(b) Beginning in 2009, each county that is eligible under sub. (2) shall receive an additional payment calculated by the department of revenue as follows:
1. Subtract the county tax levy, as determined under par. (a) 1., from the county's maximum allowable levy.
2. Divide the amount determined under subd. 1. by the total of the amounts under subd. 1. for all counties 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 county transfers to another governmental unit responsibility for providing any service that the county provided in the preceding year, its county tax levy for the preceding year shall be decreased to reflect the amount that the county levied to provide that service, as determined by the department of revenue.
(b) If a county increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in any year, its county 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 county's distribution under s. 79.043 (5) is less than the county's distribution under s. 79.043 (5) in the previous year, the county'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 county 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 county, interest on outstanding obligations of the county, or the payment of related issuance costs or redemption premiums, secured by the full faith and credit of the county.
(End)
LRB-1467LRB-1467/1
RCT:lmk:nwn
2007 - 2008 LEGISLATURE
DOA:......Miner, BB0340 - Increase the supplemental title fee
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
transportation
Other transportation
Under current law, DOT collects a supplemental vehicle title fee of $7.50 in connection with applications for certificates of title for new vehicles and for vehicles the ownership of which has been transferred. This supplemental title fee is deposited into the transportation fund. By October 1 of each year, the secretary of transportation must certify to the secretary of administration the amount of this supplemental title fee collected during the previous fiscal year, and that amount is transferred from the general fund to the environmental fund on October 1 of each year.
This bill increases the supplemental vehicle title fee from $7.50 to $9.50, effective on October 1, 2007.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 342.14 (3m) of the statutes is amended to read:
342.14 (3m) Upon filing an application under sub. (1) or (3), a supplemental title fee of $7.50 $9.50 by the owner of the vehicle, except that this fee shall be waived with respect to an application under sub. (3) for transfer of a decedent's interest in a vehicle to his or her surviving spouse. The fee specified under this subsection is in addition to any other fee specified in this section.
SECTION 9448. Effective dates; Transportation.
(1) SUPPLEMENTAL TITLE FEE INCREASE. The treatment of section 342.14 (3m) of the statutes takes effect on October 1, 2007, or on the day after publication, whichever is later.
(End)
LRB-1468LRB-1468/2
JK:cjs:pg
2007 - 2008 LEGISLATURE
DOA:......Hatch, BB0331 - Increase shared revenue
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
local government
This bill increases the total amount of county and municipal aid to be distributed in 2008 so that the total amount of aid distributed in that year is the amount distributed in the previous year, plus $15,000,000. Each county and municipality receives an increased payment in proportion to its share of total county and municipal aid payments in 2007. In 2009 and subsequent years, the amount of each county's and municipality's payment is the same as the amount of its payment in 2008.
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. 79.043 (5) of the statutes is amended to read:
79.043 (5) Except as provided under s. 79.02 (3) (e), for the distribution distributions beginning in 2005 and subsequent years ending in 2007, each county and municipality shall receive a payment under this section and s. 79.035 that is equal to the amount of the payment determined for the county or municipality under this section and s. 79.035 in 2004.
SECTION 2. 79.043 (6) of the statutes is created to read:
79.043 (6) (a) Except as provided under s. 79.02 (3) (e), in 2008, the total amount to be distributed to counties and municipalities under this section and s. 79.035 is the total amount distributed to counties and municipalities under this section and s. 79.035 in 2007, plus $15,000,000. For purposes of this paragraph, each county and municipality shall receive an increased payment under this section and s. 79.035 so that the payment to each county and municipality is proportionate to its share of all payments under this section and s. 79.035 in 2007.
(b) Except as provided under s. 79.02 (3) (e), in 2009 and subsequent years, each county and municipality shall receive a payment under this section and s. 79.035 that is equal to the amount of the payment determined for the county or municipality under this section and s. 79.035 in 2008.
(End)
LRB-1469LRB-1469/2
JK:wlj&kjf:rs
2007 - 2008 LEGISLATURE
DOA:......Easton, BB0334 - Increasing delinquent tax collections
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
