SB178,46 3Section 46. 65.90 (1) of the statutes is amended to read:
SB178,16,114 65.90 (1) Unless otherwise provided, in this section, “ municipality" means each
5county other than counties having a population of 750,000 or more, each city,
6excepting cities of the 1st class, village, town, school district, technical college district
7and all other public bodies that have the power to levy or certify a general property
8tax or budget. Every Except as provided in sub. (1m), every municipality shall
9annually, prior to the determination of the sum to be financed in whole or in part by
10a general property tax, funds on hand or estimated revenues from any source,
11formulate a budget and hold public hearings thereon.
SB178,47 12Section 47. 65.90 (1m) of the statutes is created to read:
SB178,16,1613 65.90 (1m) (a) 1. For purposes of adopting and implementing a biennial budget
14as described in this subsection, “municipality” means a county other than a county
15having a population of 750,000 or more; a city other than a city of the 1st class; a
16village; or a town.
SB178,16,2117 2. A municipality may adopt a biennial budget by implementing the procedures
18under this subsection and using the procedures under this section. If a municipality
19chooses to adopt a biennial budget, it shall adopt such a budget in an odd-numbered
20year for the next 2 fiscal years that follow immediately the year in which the budget
21is adopted.
SB178,17,222 3. For any municipality to proceed under this subsection, the governing body
23of the municipality must adopt a resolution or enact an ordinance stating its intent
24to adopt a biennial budget. Once a resolution is adopted or an ordinance is enacted,

1such an action takes effect and may not be reconsidered or repealed, except as
2provided in subd. 4.
SB178,17,63 4. The governing body of a municipality that has adopted a biennial budget
4procedure as provided in this subsection may return to the use of an annual budget
5procedure if the governing body, by a two-thirds majority vote, adopts a resolution
6or enacts an ordinance stating its intent to adopt an annual budget.
SB178,48 7Section 48. 65.90 (2) of the statutes is amended to read:
SB178,17,178 65.90 (2) Such An annual or biennial budget shall list all existing indebtedness
9and all anticipated revenue from all sources during the ensuing year budget period
10and shall likewise list all proposed appropriations for each department, activity and
11reserve account during the said ensuing year that period. Such budget shall also
12show actual revenues and expenditures for the preceding year, actual revenues and
13expenditures for not less than the first 6 months of the current year and estimated
14revenues and expenditures for the balance of the current year or, in the case of a
15biennial budget, for the balance of the period to which the budget applies
. Such
16budget shall also show for informational purposes by fund all anticipated
17unexpended or unappropriated balances, and surpluses.
SB178,49 18Section 49. 65.90 (3) (a) (intro.) of the statutes is amended to read:
SB178,17,2319 65.90 (3) (a) (intro.) A summary of the budget required under sub. (1) or
20authorized under sub. (1m)
and notice of the place where the budget in detail is
21available for public inspection and notice of the time and place for holding the public
22hearing thereon shall be published as a class 1 notice, under ch. 985, in the
23municipality at least 15 days prior to the time of the public hearing except that:
SB178,50 24Section 50. 65.90 (3) (a) 1. of the statutes is amended to read:
165.90 (3) (a) 1. In towns a summary of the budget required under sub. (1) or
2authorized under sub. (1m)
and notice of the time and place of the public hearing
3thereon shall be posted in 3 public places at least 15 days prior to the time of the
4public hearing.
SB178,51 5Section 51. 65.90 (3) (b) (intro.) of the statutes is amended to read:
SB178,18,96 65.90 (3) (b) (intro.) Any budget summary required under par. (a) shall include
7all of the following for each fiscal year of the proposed budget and the budget in effect,
8and shall also include the percentage change between the budget of the current year
9and each fiscal year of the proposed budget:
SB178,52 10Section 52. 65.90 (3) (bm) of the statutes is amended to read:
SB178,18,1411 65.90 (3) (bm) Any budget summary created under par. (a) shall include an
12itemization of proposed increases and decreases to the current year budget, and an
13itemization of proposed increases and decreases between the first and second year
14of a biennial budget,
due to new or discontinued activities and functions.
SB178,53 15Section 53. 65.90 (4) of the statutes is amended to read:
SB178,18,2316 65.90 (4) Not less fewer than 15 days or, in the case of common school districts,
17as defined under s. 115.01 (3), not less fewer than 10 days, after the publication of
18the proposed budget and the notice of hearing thereon a public hearing shall be held
19at the time and place stipulated at which any resident or taxpayer of the
20governmental unit shall have an opportunity to be heard on the proposed budget.
21The budget hearing may be adjourned from time to time. In school districts holding
22an annual meeting the time and place of the budget hearing shall be the time and
23place of the annual meeting.
SB178,54 24Section 54. 65.90 (5) (a) of the statutes is amended to read:
165.90 (5) (a) Except as provided in par. pars. (b) and (c) and except for
2alterations made pursuant to a hearing under sub. (4), the amount of tax to be levied
3or certified, the amounts of the various appropriations and the purposes for such
4appropriations stated in a budget required under sub. (1) or authorized under sub.
may not be changed unless authorized by a vote of two-thirds of the entire
members-elect of the governing body of the municipality. Any
7municipality, except a town, which makes changes under this paragraph shall
8publish a class 1 notice thereof, under ch. 985, within 15 days after any change is
9made. Failure to give notice shall preclude any changes in the proposed budget and
10alterations thereto made under sub. (4)
. In this subsection, “ members-elect” has the
11meaning given in s. 66.10015 (1) (bs)
SB178,55 12Section 55 . 65.90 (5) (b) of the statutes is amended to read:
SB178,19,2213 65.90 (5) (b) A county board may authorize its standing finance committee
14committees to transfer funds between budgeted items of an individual county office
15or department, if such budgeted items have been separately appropriated, and to
16supplement the appropriations for a particular office, department, or activity by
17transfers from the contingent fund. Such committee transfers shall not exceed the
18amount set up in the contingent fund as adopted in the annual budget, nor aggregate
19in the case of an individual office, department, or activity in excess of 10 percent of
20the funds originally provided for such office, department, or activity in such annual
21budget. The publication provisions of par. (a) shall apply to all committee transfers
22from the contingent fund.
SB178,56 23Section 56. 65.90 (5) (c) of the statutes is created to read:
SB178,19,2524 65.90 (5) (c) 1. A governing body or a committee authorized by the governing
25body may, at any time, decrease appropriation amounts in a biennial budget.
12. In October or November of an even-numbered year, the governing body of
2a municipality may change any appropriation or revenue amount in relation to the
32nd year of the biennial budget by a simple majority vote of the members-elect of the
4governing body.
SB178,57 5Section 57. 65.90 (6) (intro.) of the statutes is amended to read:
SB178,20,206 65.90 (6) (intro.) As part of the annual budget required under sub. (1) or the
7biennial budget authorized under sub. (1m)
, the governing body of any municipality
8and of any county having a population of 750,000 or more may establish and
9maintain, and levy a tax for, a liability reserve fund for the purpose of paying liability
10claims against the municipality or premiums on insurance to pay such claims. The
11governing body may allow amounts appropriated to the fund to accumulate from
12year to year. The annual taxes levied for this purpose may not exceed the level
13necessary to collect the amount recommended by an actuary, in accordance with
14generally accepted actuarial principles, that will be sufficient to pay any insurance
15premiums and the uninsured portion of claims that are anticipated to be made based
16on occurrences during the year in which the tax is collected. Payment of claims and
17premiums may either be made directly from the reserve account or appropriations
18may be made from the reserve account to an operating account for such payments.
19No other transfers may be made from the fund except in accordance with the
20procedure specified in sub. (5) (a) and unless:
SB178,58 21Section 58. Initial applicability.
SB178,20,2222 (1) This act first applies to a biennial budget that is adopted in 2019.
SB178,20,2323 (End)