79.04
79.04
Public utility distribution. 79.04(1)
(1) Annually, except for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, and except as provided in
sub. (4m), the department of administration, upon certification by the department of revenue, shall distribute to a municipality having within its boundaries a production plant, general structure, or substation, used by a light, heat, or power company assessed under
s. 76.28 (2) or
76.29 (2), except property described in
s. 66.0813 unless the production plant or substation is owned or operated by a local governmental unit located outside of the municipality, or by an electric cooperative assessed under
ss. 76.07 and
76.48, respectively, or by a municipal electric company under
s. 66.0825 the amount determined as follows:
79.04(1)(a)
(a) An amount from the public utility account determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in
s. 76.28 (1) (gm), on December 31 of the preceding year for "production plant, exclusive of land," "general structures," and "substations," in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within a municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under
s. 70.11 (21), as determined by the department of revenue plus an amount from the public utility account determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, of the first $125,000,000 of the total original cost of production plant, general structures, and substations less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in
s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a municipality under this subsection and
sub. (6) in any year shall not exceed $300 times the population of the municipality, except that, beginning with payments in 2009, the amount distributable to a municipality under this subsection and
sub. (6) in any year shall not exceed $425 times the population of the municipality.
79.04(1)(b)1.1. Beginning with the distribution under this subsection in 1991, and ending with the distribution under this subsection in 2008, the amount determined under
par. (a) to value property used by a light, heat or power company in a municipality may not be less than the amount determined to value the property for the distribution to the municipality under this subsection in 1990, subject to
subds. 2.,
3. and
4.
79.04(1)(b)2.
2. When a light, heat or power company no longer uses property described under
par. (a) as production plant, substation, or general structure in a municipality, the amount established under
subd. 1. shall be reduced by the proportion that the property that is no longer used bears to the total value of all property described in
par. (a) in the municipality. The proportion shall be determined according to the proportional value of the property when the light, heat or power company stops using the property.
79.04(1)(b)3.
3. The amount of a distribution under this paragraph, as affected by
subd. 1., may not exceed the per capita amount established under
par. (a).
79.04(1)(b)4.
4. If property of a light, heat or power company described under
par. (a) is included in the value of property for the distribution to the municipality under this subsection in 1990 and is located in territory annexed by another municipality after December 31, 1989, the amount established under
subd. 1. shall be reduced annually by one-fifth of the value of the property located in the annexed territory for 5 consecutive years, beginning with the distribution in 1994 or with the first distribution after the year in which the annexation occurs, whichever is later.
79.04(1)(c)1.1. The payment for any municipality in which a production plant is located, which the public service commission certifies to the department of revenue will produce a nominal rated capacity of 200 megawatts or more, shall be no less than $75,000 annually, except that the amount distributable to a municipality in any year shall not exceed the per capita limit specified in
par. (a).
79.04(1)(c)2.
2. If a production plant is located in more than one municipality, the total payment under
subd. 1. shall be apportioned according to the amounts shown on the preceding December 31 for the production plant in the account described in
par. (a) for "production plant exclusive of land" within each municipality for all public utilities except qualified wholesale electric companies, as defined in
s. 76.28 (1) (gm), or according to the value as reported to the department of revenue under
par. (a) of the production plant within each municipality for each qualified wholesale electric company. The payment to each municipality under this subdivision shall be no less than $15,000 annually.
79.04(1)(c)3.
3. If a production plant with a nominal rated capacity of 200 megawatts or more is decommissioned or becomes nonutility property, the $75,000 minimum guaranteed payment under
subd. 1. shall continue but diminish by $7,500 annually, except that the minimum guaranteed payment under this subdivision shall cease in the year following the first year in which the property becomes taxable by the taxation district. In this subdivision, "nonutility property" has the meaning set forth in the uniform system of accounts established by the public service commission. This subdivision does not apply after the distributions in 2004.
79.04(2)(a)(a) Annually, except for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, and except as provided in
sub. (4m), the department of administration, upon certification by the department of revenue, shall distribute from the public utility account to any county having within its boundaries a production plant, general structure, or substation, used by a light, heat or power company assessed under
s. 76.28 (2) or
76.29 (2), except property described in
s. 66.0813 unless the production plant or substation is owned or operated by a local governmental unit that is located outside of the municipality in which the production plant or substation is located, or by an electric cooperative assessed under
ss. 76.07 and
76.48, respectively, or by a municipal electric company under
s. 66.0825 an amount determined by multiplying by 6 mills in the case of property in a town and by 3 mills in the case of property in a city or village the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in
s. 76.28 (1) (gm), on December 31 of the preceding year for "production plant, exclusive of land," "general structures," and "substations," in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within the municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under
s. 70.11 (21), as determined by the department of revenue plus an amount from the public utility account determined by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of property in a city or village, of the total original cost of production plant, general structures, and substations less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in
s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a county under this subsection and
sub. (6) in any year shall not exceed $100 times the population of the county, except that, beginning with payments in 2009, the amount distributable to a county under this subsection and
sub. (6) in any year shall not exceed $125 times the population of the county.
79.04(2)(am)1.1. Beginning with the distribution under this subsection in 1991, and ending with the distribution under this subsection in 2008, the amount determined under
par. (a) to value property used by a light, heat or power company in a county may not be less than the amount determined to value the property for the distribution to the county under this subsection in 1990, subject to
subds. 2. and
3.
79.04(2)(am)2.
2. When a light, heat or power company no longer uses property described under
par. (a) as production plant, substation, or general structure in a county, the amount established under
subd. 1. shall be reduced by the proportion that the property that is no longer used bears to the total value of all property described in
par. (a) in the county. The proportion shall be determined according to the proportional value of the property when the light, heat or power company stops using the property.
79.04(2)(am)3.
3. The amount of a distribution under this paragraph, as affected by
subd. 1., may not exceed the per capita amount established under
par. (a).
79.04(2)(b)
(b) The payment under
par. (a) for any county in which a production plant is located, which the public service commission certifies to the department of revenue will produce a nominal rated capacity of 200 megawatts or more, shall be not less than $75,000 annually, except that the amount distributable to a county in any year shall not exceed the per capita limit specified in
par. (a).
79.04(3m)
(3m) For purposes of determining the amount of the payments under
subs. (1) and
(2), the payments for a municipality and county in which an ash disposal facility that is owned and operated by an electric cooperative is operating prior to July 30, 2003, shall be calculated to include an amount that is equal to the net book value of the ash disposal facility multiplied by 2.
79.04(4)(a)(a) Annually, in addition to the amounts distributed under
subs. (1),
(5),
(6), and
(7), the department of administration shall distribute $50,000 to a municipality if spent nuclear fuel is stored within the municipality on December 31 of the preceding year. If a spent nuclear fuel storage facility is located within one mile of a municipality, that municipality shall receive $10,000 annually and the municipality where that storage facility is located shall receive $40,000 annually.
79.04(4)(b)
(b) Annually, in addition to the amounts distributed under
subs. (2),
(5),
(6), and
(7), the department of administration shall distribute $50,000 to a county if spent nuclear fuel is stored within the county on December 31 of the preceding year. If a spent nuclear fuel storage facility is located at a production plant located in more than one county, the payment shall be apportioned according to the formula under
sub. (1) (c) 2., except that the formula, as it applies to municipalities in that subdivision, applies to counties in this paragraph. The payment under this paragraph may not be less than $10,000 annually.
79.04(4m)(a)(a) Except as provided in
par. (b), beginning with distributions in 2009, for production plants described under
subs. (1) and
(2), if in any year the payments to the municipality and county in which the production plant is located would be greater under
subs. (6) and
(7) (c) 1. based on the production plant's name-plate capacity than under
sub. (1) or
(2) based on the depreciated net book value of the production plant, the municipality and county shall receive payments under
subs. (6) and
(7) (c) 1., rather than under
sub. (1) or
(2), beginning in that year and in each year thereafter.
79.04(4m)(b)
(b) For municipalities where production plants are located, if the combination of amounts determined for production plants under
sub. (1) or under
subs. (6) and
(7) (c) 1. and the amounts determined for substations and general structures under
sub. (1) are less for a municipality than the amount determined under
sub. (1) based on the value of the property used to calculate the municipality's payment in 1990, reduced to reflect the value of property that is no longer in use, the municipality's payment shall be calculated under
sub. (1) using the value of the property used to calculate the municipality's payment in 1990, reduced to reflect the value of property no longer in use.
79.04(5)(a)(a) Beginning with the distributions in 2005, if property that was exempt from the property tax under
s. 70.112 (4) and that was used to generate power by a light, heat, or power company, except property under
s. 66.0813, unless the production plant is owned or operated by a local governmental unit located outside of the municipality, or by an electric cooperative, or by a municipal electric company under
s. 66.0825, is decommissioned, the municipality shall be paid, from the public utility account, an amount calculated by subtracting an amount equal to the property taxes paid for that property during the current year to the municipality for its general operations from the following percentages of the payment that the municipality received under this section during the last year that the property was exempt from the property tax:
79.04(5)(a)1.
1. In the first year that the property is taxable, 100%.
79.04(5)(a)2.
2. In the 2nd year that the property is taxable, 80%.
79.04(5)(a)3.
3. In the 3rd year that the property is taxable, 60%.
79.04(5)(a)4.
4. In the 4th year that the property is taxable, 40%.
79.04(5)(a)5.
5. In the 5th year that the property is taxable, 20%.
79.04(5)(b)
(b) Beginning with the distributions in 2005, if property that was exempt from the property tax under
s. 70.112 (4) and that was used to generate power by a light, heat, or power company, except property under
s. 66.0813, unless the production plant is owned or operated by a local governmental unit located outside of the municipality, or by an electric cooperative, or by a municipal electric company under
s. 66.0825, is decommissioned, the county shall be paid, from the public utility account, an amount calculated by subtracting an amount equal to the property taxes paid for that property during the current year to the county for its general operations from the following percentages of the payment the county received under this section during the last year that the property was exempt from the property tax:
79.04(5)(b)1.
1. In the first year that the property is taxable, 100%.
79.04(5)(b)2.
2. In the 2nd year that the property is taxable, 80%.
79.04(5)(b)3.
3. In the 3rd year that the property is taxable, 60%.
79.04(5)(b)4.
4. In the 4th year that the property is taxable, 40%.
79.04(5)(b)5.
5. In the 5th year that the property is taxable, 20%.
79.04(6)(a)(a) Annually, beginning in 2005, for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, except as provided in
sub. (4m), the department of administration, upon certification by the department of revenue, shall distribute payments from the public utility account, as determined under
par. (b), to each municipality and county in which a production plant is located, if the production plant has a name-plate capacity of at least one megawatt and is used by a light, heat, or power company assessed under
s. 76.28 (2) or
76.29 (2), except property described in
s. 66.0813, unless the production plant is owned or operated by a local governmental unit located outside of the municipality; by a qualified wholesale electric company, as defined in
s. 76.28 (1) (gm); by a wholesale merchant plant, as defined in
s. 196.491 (1) (w); by an electric cooperative assessed under
ss. 76.07 and
76.48, respectively; or by a municipal electric company under
s. 66.0825.
79.04(6)(b)
(b) Subject to
pars. (c) and
(d), each municipality entitled to a payment under
par. (a) and each county in which such a municipality is located shall receive a payment equal to a portion of an amount that is equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $2,000.
79.04(6)(c)1.1. If the production plant is located in a city or village, the city or village receives a payment equal to two-thirds of the amount determined under
par. (b) and the county in which the city or village is located receives a payment equal to one-third of the amount determined under
par. (b). If the production plant is located in a town, the town receives a payment equal to one-third of the amount determined under
par. (b), and the county in which the town is located receives a payment equal to two-thirds of the amount determined under
par. (b). If a municipality is located in more than one county, the county in which the production plant is located shall receive the county portion of the payment.
79.04(6)(c)2.
2. For the purpose of determining the amount of the payment under
par. (b), if a production plant is located in more than one municipality, the payment amount under
par. (b) shall be divided among the municipalities in which the plant is located based on the net book value of that portion of the plant located in each municipality as of December 31, 2004, or as of the date on which the plant is operational, whichever is later.
79.04(6)(c)3.
3. For the purpose of determining the amount of the payment under
par. (b), if a production plant is located in more than one county, the payment amount under
par. (b) shall be divided among the counties in which the plant is located based on the net book value of that portion of the plant located in each county as of December 31, 2004, or as of the date on which the plant is operational, whichever is later.
79.04(6)(d)
(d) The total amount distributable to a municipality under this subsection and
sub. (1) in any fiscal year shall not exceed an amount equal to the municipality's population multiplied by $300, and the total amount distributable to a county under this subsection and
sub. (2) in any year shall not exceed an amount equal to the county's population multiplied by $100.
79.04(7)(a)(a) Beginning with payments in 2005, if a production plant, as described in
sub. (6) (a), other than a nuclear-powered production plant, is built on the site of, or on a site adjacent to, an existing or decommissioned production plant; or is built on a site purchased by a public utility before January 1, 1980, that was identified in an advance plan as a proposed site for a production plant; or is built on, or on a site adjacent to, brownfields, as defined in s.
238.13 (1) (a) or s.
560.13 (1) (a), 2009 stats., after December 31, 2003, and has a name-plate capacity of at least one megawatt, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $600.
79.04(7)(b)
(b) Beginning with payments in 2005, if a production plant, as described in
sub. (6) (a), that is a baseload electric generating facility is built after December 31, 2003, and has a name-plate capacity of at least 50 megawatts, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $600.
79.04(7)(c)1.1. Except as provided in
subd. 2., beginning with payments in 2005, if a production plant, as described in
sub. (6) (a), that derives energy from an alternative energy resource is built after December 31, 2003, and has a name-plate capacity of at least one megawatt, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $1,000.
79.04(7)(c)1m.
1m. Beginning with payments in 2005, if a cogeneration production plant, as described in
sub. (6) (a), is built and completed after December 31, 2003, and has a name-plate capacity of at least one megawatt, each municipality and county in which such a cogeneration production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the cogeneration production plant's name-plate capacity, multiplied by $1,000. Any municipality or county that receives a payment under this subdivision in any year may not receive a payment under
subd. 1. in that year, if the payment under
subd. 1. is based on the same production plant as the payment under this subdivision.
79.04(7)(c)2.
2. If a production plant as described under
subd. 1. fires an alternative energy resource together with a fuel other than an alternative energy resource, the number of megawatts used to calculate the payment under
subd. 1. is the number of megawatts that represents the production plant's name-plate capacity multiplied by a percentage that represents the energy content of the alternative energy resource in the year prior to the year in which the payment is made as compared to the total energy content of the alternative energy resource and the other fuel in the year prior to the year in which the payment is made.
79.04(7)(d)
(d) For the purpose of determining the amount of any payment under this subsection, if a production plant is located in more than one municipality or county, the payment amount shall be divided among the municipalities or counties in which the plant is located based on the net book value of that portion of the plant located in each municipality or county as of December 31, 2004, or as of the date on which the plant is operational, whichever is later.
79.04 History
History: 1971 c. 125,
215;
1973 c. 90 ss.
387,
391g;
1973 c. 243 s.
82;
1975 c. 39,
224;
1977 c. 29,
418;
1979 c. 34;
1983 a. 27;
1985 a. 29,
39;
1987 a. 27;
1989 a. 31;
1993 a. 16,
307;
1995 a. 27;
1999 a. 150 s.
672;
2001 a. 16;
2001 a. 30 s.
108;
2003 a. 31,
33,
89,
320;
2005 a. 253,
254;
2007 a. 19,
20,
226;
2009 a. 28;
2011 a. 32.
79.05
79.05
Expenditure restraint program. 79.05(1)(a)
(a) "Full value" means the value determined under
s. 70.57 including the value of tax increments under
s. 66.1105.
79.05(1)(am)
(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 September 30 of the year before the statement under
s. 79.015, except that the percentage under this paragraph shall not be less than zero.
79.05(1)(b)
(b) "Municipal budget" means the municipality's general fund.
79.05(1)(c)
(c) "Property tax levy rate" means the amount determined as follows:
79.05(1)(d)
(d) "Valuation factor" means a percentage equal to 60% of the percentage change in the municipality's equalized value 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.
79.05(2)
(2) A municipality is eligible for a payment under
sub. (3) if it fulfills all of the following requirements:
79.05(2)(a)
(a) Its property tax levy rate established during the year before the statement under
s. 79.015 is greater than 5 mills.
79.05(2)(c)
(c) Its municipal budget; exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under
s. 66.0305, recycling fee payments under
s. 289.645, unreimbursed expenses related to an emergency declared under
s. 323.10, expenditures from moneys received pursuant to
P.L. 111-5, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year of the statement under
s. 79.015 increased over its municipal budget as adjusted under
sub. (6); exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under
s. 66.0305, recycling fee payments under
s. 289.645, unreimbursed expenses related to an emergency declared under
s. 323.10, expenditures from moneys received pursuant to
P.L. 111-5, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10%.
79.05(2m)
(2m) Annually, on November 1, the department of revenue shall certify the appropriate percentage change in the consumer price index that is to be used in the requirement under
sub. (1) (am) to the joint committee on finance.
79.05(3)
(3) Each municipality that qualifies under
sub. (2) shall receive a payment calculated as follows:
79.05(3)(a)
(a) Subtract 5 mills from the municipality's property tax levy rate.
79.05(3)(b)
(b) Multiply the amount under
par. (a) by the municipality's full value.
79.05(3)(c)
(c) Divide the amount under
par. (b) by the total of the amounts under
par. (b) for all municipalities that qualify.
79.05(5)
(5) No municipality may, for the purpose of qualifying for a payment under this section, establish a fund, other than a general fund, that does not conform to generally accepted accounting principles promulgated by the governmental accounting standards board or its successor bodies.
79.05(6)(a)(a) If a municipality transfers to another governmental unit responsibility for providing any service that the municipality provided in the preceding year, its budget for the preceding year shall be decreased to reflect the cost that the municipality incurred to provide that service, as determined by the department of revenue.
79.05(6)(b)
(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 budget for the preceding year shall be increased to reflect the cost of that service, as determined by the department of revenue.
79.05(6)(c)
(c) If a municipality receives payments from another governmental unit for providing a service to that other governmental unit, pursuant to a contract with the municipality, the municipality receiving the payments shall not include the amounts of the payments in its budget for the year in which it receives the payments, for the purpose of determining eligibility under
sub. (2) (c).
79.05 Cross-reference
Cross-reference: See also ch.
Tax 19, Wis. adm. code.
79.08
79.08
Corrections. If the department of administration or the department of revenue determines by August 15 of the year following any distribution under this subchapter that there was an overpayment or underpayment made in any certification by the department of revenue or resulting from populations changed as a result of a final court determination or a census determination under
s. 16.96 (2) (dm) or
(e) or in the distribution by the department of administration, the overpayment or underpayment shall be corrected as provided in this section. No corrections to the elements of any distribution may be made after August 15 of the year following the distribution. Any overpayment shall be corrected by reducing the subsequent year's distribution under this subchapter. Any underpayment shall be corrected by increasing the subsequent year's distribution under this subchapter. Corrections shall be made in the distributions to all municipalities and counties affected by the error. Corrections shall be without interest.
79.09
79.09
Administration. Counties and municipalities shall submit the information required under this subchapter by the department of revenue on forms prescribed by the department. Annually, each county and municipality may contract with a certified public accountant licensed under
ch. 442 to compile and submit to the department the information required.
79.09 History
History: 1975 c. 39;
1985 a. 29.
79.095
79.095
State aid; computers. 79.095(1)(a)
(a) "Department" means the department of revenue.
