(End)
LRB-1083LRB-1083/1
PJK:jld:rs
2009 - 2010 LEGISLATURE
DOA:......Willing, BB0252 - Disregard independence account assets for MA eligibility
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
Health and human services
Medical Assistance
Under current law, an individual who would be eligible for the Medical Assistance (MA) program based on eligibility for supplemental security income (SSI), but who is not eligible for SSI because he or she is employed, may pay premiums for coverage under MA if his or her family's net income is less than 250 percent of the poverty line and his or her assets do not exceed $15,000. This program is known as the "MA purchase plan." When determining the value of the individual's assets for continued eligibility under the MA purchase plan, DHS excludes amounts in a DHS-approved account that consists solely of savings from the individual's employment after the individual's coverage under the MA purchase plan began. These accounts are known as "independence accounts."
Under current law, if an individual who has coverage under MA through the MA purchase plan ceases employment, he or she is no longer eligible for health care coverage under MA through the MA purchase plan and is not eligible for MA unless his or her income and assets meets the income and asset eligibility requirements for MA generally. Currently, for a single person, liquid assets may not exceed $2,000 for MA eligibility. Thus, an individual with an independence account would have to spend down the moneys in the account to be eligible for MA. This bill provides that any moneys in an individual's independence account will be excluded from the calculation of assets when determining the individual's eligibility for MA.
For further information see the state 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. 49.47 (4) (b) (intro.) of the statutes is amended to read:
49.47 (4) (b) (intro.) Eligibility exists if the applicant's property, subject to the exclusion of any amounts under the Long-Term Care Partnership Program established under s. 49.45 (31) or any amounts in an independence account, as defined in s. 49.472 (1) (c), does not exceed the following:
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LRB-1091LRB-1091/P2
JK:jld:md
2009 - 2010 LEGISLATURE
DOA:......Hynek, BB0253 - First dollar credit distribution
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Property taxation
Under current law, the total amount of the school levy and lottery and gaming property tax credits is distributed to counties. The counties then distribute the amounts that they receive to the municipalities located in the counties. A municipality, however, may receive its share of the school levy and lottery and gaming credits directly from the state if the total amount of such credits due to the municipality is at least $3,000,000 or if the municipality allows the payment of property taxes in three or more installments. Under current law, the total amount of the first dollar property tax credit is distributed to the municipalities. The first dollar credit is applied then to every parcel of real property with improvements located in a municipality.
Under this bill, the amount of the first dollar credit is distributed to counties and the counties distribute the amounts that they receive to the municipalities located in the counties. A municipality, however, may receive its share of the first dollar credit directly from the state if the total amount of that credit plus the school levy and lottery and gaming credits that is due to the municipality is at least $3,000,000 or if the municipality allows the payment of property taxes in three or more installments.
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. 79.10 (2) (a) of the statutes is amended to read:
79.10 (2) (a) On or before December 1 of the year preceding the distribution under sub. (7m) (a) or (cm), the department of revenue shall notify the clerk of each town, village and city of the estimated fair market value, as determined under sub. (11) (c), to be used to calculate the lottery and gaming credit under sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the following 4th Monday in July or (cm). The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.
SECTION 2. 79.10 (2) (b) of the statutes is amended to read:
79.10 (2) (b) On or before December 1 of the year preceding the distribution under sub. (7m) (c) or (cm), the department of revenue shall notify the clerk of each town, village, and city of the estimated fair market value, as determined under sub. (11) (d), used to calculate the first dollar credit under sub. (5m) and of the amount to be distributed to it under sub. (7m) (c) on the following 4th Monday in July or (cm). The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.
SECTION 3. 79.10 (7m) (a) 1. of the statutes is amended to read:
79.10 (7m) (a) 1. Except as provided in par. (c) (cm), the amount determined under sub. (4) shall be distributed by the department of administration to the counties on the 4th Monday in July.
SECTION 4. 79.10 (7m) (a) 2. of the statutes is amended to read:
79.10 (7m) (a) 2. Except as provided in par. (c) (cm), the county treasurer shall settle for the amounts distributed under this paragraph on the 4th Monday in July with each municipality and taxing jurisdiction in the county not later than August 20. Failure to settle timely under this subdivision subjects the county treasurer to the penalties under s. 74.31.
SECTION 5. 79.10 (7m) (b) 1. of the statutes is amended to read:
79.10 (7m) (b) 1. Except as provided in par. (c) (cm), the amount determined under sub. (5) with respect to claims filed for which the municipality has furnished notice under sub. (1m) by March 1 shall be distributed from the appropriation under s. 20.835 (3) (q) by the department of administration to the county in which the municipality is located on the 4th Monday in March.
SECTION 6. 79.10 (7m) (b) 2. of the statutes is amended to read:
79.10 (7m) (b) 2. Except as provided in par. (c) (cm), the county treasurer shall settle for the amounts distributed on the 4th Monday in March under this paragraph with each taxation district and each taxing jurisdiction within the taxation district not later than April 15. Failure to settle timely under this subdivision subjects the county treasurer to the penalties under s. 74.31.
SECTION 7. 79.10 (7m) (c) 1. of the statutes is amended to read:
79.10 (7m) (c) 1. The Except as provided in par. (cm), the amount determined under sub. (5m) shall be distributed from the appropriation under s. 20.835 (3) (b) by the department of administration to the counties on the 4th Monday in July.
SECTION 8. 79.10 (7m) (c) 2. of the statutes is amended to read:
79.10 (7m) (c) 2. The town, village, or city Except as provided in par. (cm), the county treasurer shall settle for the amounts distributed on the 4th Monday in July under this paragraph with the appropriate each municipality and taxing jurisdiction in the county treasurer not later than August 15 20. Failure to settle timely under this subdivision subjects the town, village, or city county treasurer to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities except 1st class cities, in the county.
SECTION 9. 79.10 (7m) (cm) 1. a. of the statutes is amended to read:
79.10 (7m) (cm) 1. a. If, in any year, the total of the amounts determined under subs. (4) and, (5), and (5m) for any municipality is $3,000,000 or more, the municipality, with the approval of the majority of the members of the municipality's governing body, may notify the department of administration to distribute the amounts directly to the municipality and the department of administration shall distribute the amounts at the time and in the manner provided under pars. (a) 1. and, (b) 1., and (c) 1.
SECTION 10. 79.10 (7m) (cm) 1. b. of the statutes is amended to read:
79.10 (7m) (cm) 1. b. The treasurer of the municipality shall settle for the amounts distributed under par. pars. (a) 1. and (c) 1. on the 4th Monday in July with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.
SECTION 11. 79.10 (7m) (cm) 2. a. of the statutes is amended to read:
79.10 (7m) (cm) 2. a. The department of administration shall distribute the amounts determined under subs. (4) and, (5), and (5m) directly to any municipality that enacts an ordinance under s. 74.12 at the time and in the manner provided under pars. (a) 1. and, (b) 1., and (c) 1.
SECTION 12. 79.10 (7m) (cm) 2. b. of the statutes is amended to read:
79.10 (7m) (cm) 2. b. The treasurer of the municipality shall settle for the amounts distributed under par. pars. (a) 1. and (c) 1. on the 4th Monday in July with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.
SECTION 9343. Initial applicability; Revenue.
(1) FIRST DOLLAR CREDIT DISTRIBUTION. The treatment of section 79.10 (2) (a) and (b) and (7m) (a) 1. and 2., (b) 1. and 2., (c) 1. and 2., and (cm) 1. a. and b. and 2. a. and b. of the statutes first applies to distributions in 2010.
(End)
LRB-1092LRB-1092/P2
JK:kjf:jf
2009 - 2010 LEGISLATURE
DOA:......Hynek, BB0254 - First dollar credit applied to first installment payment
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Property taxation
Under current law, if a person pays property taxes in installments and is eligible to receive a lottery and gaming property tax credit, the amount of the credit is applied to the amount of the first installment. Under this bill, if a person pays property taxes in installments and is eligible to receive a first dollar property tax credit, the amount of the credit is applied to the amount of the first installment.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 79.11 (3) (c) of the statutes is created to read:
79.11 (3) (c) Notwithstanding ss. 74.11 (2) (b) and 74.12 (2) (b), the first dollar credit shall be deducted in its entirety from the first installment. This paragraph does not apply to the payment of taxes in installments under s. 74.87.
SECTION 9343. Initial applicability; Revenue.
(1) FIRST DOLLAR PROPERTY TAX CREDIT APPLIED TO FIRST INSTALLMENT. The treatment of section 79.11 (3) (c) of the statutes first applies to credit amounts distributed in 2010.
(End)
LRB-1093LRB-1093/3
MES:jld&kjf:ph
2009 - 2010 LEGISLATURE
DOA:......Hynek, BB0255 - Department of Revenue to impose annual fee on tax incremental financing (TIF) districts
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: administrative fees imposed on tax incremental districts by the Department of Revenue.
Analysis by the Legislative Reference Bureau
local government
This bill requires DOR to impose annually an administrative fee of $150 on each tax incremental district (TID) or environmental remediation TID (ERTID) for which DOR authorizes the allocation of a tax increment. The fee is imposed on the city, village, or town (municipality) that created the TID or on the municipality or county that created the ERTID, and the political subdivision on which the fee is imposed is required to pay by May 15 the fee to DOR.
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. 20.566 (2) (hm) of the statutes is amended to read:
20.566 (2) (hm) Administration of tax incremental, and environmental remediation tax incremental, financing program programs. All moneys received from the fees imposed under ss. 60.85 (5) (a) and (6) (am), 66.1105 (5) (a) and (6) (ae), and 66.1106 (7) (am) and (13) (b) to pay the costs of the department of revenue in providing staff and administrative services associated with tax incremental districts under ss. 60.85 and, 66.1105, and 66.1106.
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 2. 60.85 (6) (am) of the statutes is created to read:
60.85 (6) (am) With regard to each district for which the department of revenue authorizes the allocation of a tax increment under par. (a), the department shall charge the town that created the district an annual administrative fee of $150 that the town shall pay to the department no later than May 15.
SECTION 3. 66.1105 (6) (ae) of the statutes is created to read:
66.1105 (6) (ae) With regard to each district for which the department of revenue authorizes the allocation of a tax increment under par. (a), the department shall charge the city that created the district an annual administrative fee of $150 that the city shall pay to the department no later than May 15.
SECTION 4. 66.1106 (7) (am) of the statutes is created to read:
66.1106 (7) (am) With regard to each district for which the department authorizes the allocation of a tax increment under par. (a), the department shall charge the political subdivision that created the district an annual administrative fee of $150 that the political subdivision shall pay to the department no later than May 15.
SECTION 9443. Effective dates; Revenue.
