Amendment ASA2-AB245

AB245-ASA2,52,20 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each forest cropland description in a special column or some other appropriate place in such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which shall be a sufficient designation that such description is subject to this subchapter. Such land shall thereafter be assessed and be subject to review under ch. 70, and such assessment may be used by the department of revenue in the determination of the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal of descriptions entered as forest croplands after December 31, 1971, may be determined by the department of revenue by multiplying the last assessed value of the land prior to the time of the entry by an annual ratio computed for the state under sub. (2) to establish the annual assessed value of the description. No tax shall be levied on forest croplands except the specific annual taxes as provided, except that any building located on forest cropland shall be assessed as personal real property, subject to all laws and regulations for the assessment and taxation of general property.

AB245-ASA2,126 Section 126 . 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and amended to read:

AB245-ASA2,53,11 77.51 (12t) (intro.) “Real property construction activities" means activities that occur at a site where tangible personal property or items or goods under s. 77.52 (1) (b) or (d) that are applied or adapted to the use or purpose to which real property is devoted are permanently affixed to that real property, if the intent of the person who affixes that property is to make a permanent accession to the real property. “Real property construction activities" does not include affixing property subject to tax under s. 77.52 (1) (c) to real property or affixing to real property tangible personal property that remains tangible personal property after it is affixed. The department may promulgate rules to determine whether activities that occur at a site where tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed to real property are real property construction activities for purposes of this subchapter. If the classification of property or an activity is not identified by rule, the department's determination of whether personal property becomes a part of real property shall be made by considering the following criteria:

AB245-ASA2,127 Section 127 . 77.51 (12t) (a) to (c) of the statutes are created to read:

AB245-ASA2,53,13 77.51 (12t) (a) Actual physical annexation to the real property.

AB245-ASA2,53,15 (b) Application or adaptation to the use or purpose to which the real property is devoted.

AB245-ASA2,53,17 (c) An intention on the part of the person making the annexation to make a permanent accession to the real property.

AB245-ASA2,128 Section 128 . 77.54 (20n) (d) 2. of the statutes is amended to read:

AB245-ASA2,53,22 77.54 (20n) (d) 2. The retailer manufactures the prepared food in a building on real property assessed as manufacturing property under s. 70.995, or that would be assessed as manufacturing property under s. 70.995 if the building real property was located in this state.

AB245-ASA2,129 Section 129 . 77.54 (20n) (d) 3. of the statutes is amended to read:

AB245-ASA2,53,25 77.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the building location described in subd. 2.

AB245-ASA2,130 Section 130. 77.54 (57d) (b) 1. of the statutes is amended to read:

AB245-ASA2,54,3 77.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building on real property assessed under s. 70.995.

AB245-ASA2,131 Section 131 . Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes is amended to read:

AB245-ASA2,54,6 CHAPTER 77

AB245-ASA2,54,7 SUBCHAPTER V

AB245-ASA2,54,10 COUNTY, municipality, AND SPECIAL DISTRICT SALES AND USE TAXES

AB245-ASA2,132 Section 132 . 77.70 of the statutes is renumbered 77.70 (1) and amended to read:

AB245-ASA2,55,4 77.70 (1) Any Except as provided in sub. (2), any county desiring to may impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under this section subsection is 0.5 percent of the sales price or purchase price. Except as provided in s. 66.0621 (3m), the county sales and use taxes imposed under this subsection may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor or act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this section subsection.

AB245-ASA2,133 Section 133 . 77.70 (2) of the statutes is created to read:

AB245-ASA2,55,18 77.70 (2) In addition to the taxes imposed under sub. (1), a county in which a 1st class city is located may adopt an ordinance to impose sales and use taxes under this subchapter at the rate of 0.5 percent of the sales price or purchase price. An ordinance adopted under this subsection shall be effective on January 1, April 1, July 1, or October 1 and the taxes shall be imposed only in their entirety as provided in this subchapter. A certified copy of the ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment or act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this subsection.

AB245-ASA2,134 Section 134 . 77.701 of the statutes is created to read:

AB245-ASA2,56,7 77.701 Adoption by municipal ordinance. A 1st class city may adopt an ordinance to impose a sales and use tax under this subchapter at the rate of 2.0 percent of the sales price or purchase price. An ordinance adopted under this section shall be effective on January 1, April 1, July 1, or October 1, and the taxes shall be imposed only in their entirety as provided in this subchapter. A certified copy of the ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment or act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the city has enacted a repeal ordinance under this section.

AB245-ASA2,135 Section 135. 77.71 of the statutes is amended to read:

AB245-ASA2,56,12 77.71 Imposition of county, municipality, and special district sales and use taxes. Whenever a county sales and use tax ordinance is adopted under s. 77.70 or 77.701 or a special district resolution is adopted under s. 77.705 or 77.706, the following taxes are imposed:

AB245-ASA2,56,23 (1) For the privilege of selling, licensing, leasing, or renting tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and for the privilege of selling, licensing, performing, or furnishing services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale, license, lease, or rental of tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub. (4), sold, licensed, leased, or rented at retail in the county, municipality, or special district, or from selling, licensing, performing, or furnishing services described under s. 77.52 (2) in the county, municipality, or special district.

AB245-ASA2,57,13 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming in the county, municipality, or special district tangible personal property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property, good, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same tangible personal property, item, property, good, or service that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the purchase price but on the amount under s. 77.53 (1m).

AB245-ASA2,57,25 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing, altering, repairing, or improving real property and that became a component part of real property in that county , municipality, or special district, except that if the contractor has paid the sales tax of a county, municipality, or special district in this state on that tangible personal property, item, property, or good, or has paid a similar local sales tax in another state on a purchase of the same tangible personal property, item, property, or good, that tax shall be credited against the tax under this subsection.

AB245-ASA2,58,13 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70, in a municipality that has in effect an ordinance under s. 77.701, or in a special district that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection. The lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this subsection if the lease or rental does not require recurring periodic payments.

AB245-ASA2,59,2 (5) An excise tax is imposed on the purchase price for the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax upon every person storing, using, or otherwise consuming in the county, municipality, or special district the motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if the lease or rental does not require recurring periodic payments, except that a receipt indicating that the tax under sub. (1) had been paid relieves the purchaser of liability for the tax under this subsection and except that if the purchaser has paid a similar local tax in another state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under this subsection.

AB245-ASA2,136 Section 136. 77.73 (2), (2m) and (3) of the statutes are amended to read:

AB245-ASA2,59,12 77.73 (2) Counties, municipalities, and special districts do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except snowmobiles, trailers, semitrailers, limited use off-highway motorcycles, as defined in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a sale that is consummated in another county, municipality, or special district in this state that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county, municipality, or special district that has imposed a tax under s. 77.71 (2).

AB245-ASA2,59,19 (2m) Counties, municipalities, and special districts do not have jurisdiction to impose the tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or rental does not require recurring periodic payments and if the purchaser received the property in another county, municipality, or special district in this state and then brings the property into a county, municipality, or special district that imposes the tax under s. 77.71 (5).

AB245-ASA2,60,4 (3) Counties, municipalities, and special districts have jurisdiction to impose the taxes under this subchapter on retailers who file, or who are required to file, an application under s. 77.52 (7) or who register, or who are required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in the county, municipality, or special district, as provided in s. 77.51 (13g). A retailer who files, or is required to file, an application under s. 77.52 (7) or who registers, or is required to register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties , municipalities, or special districts that have an ordinance or resolution imposing the taxes under this subchapter.

AB245-ASA2,137 Section 137. 77.75 of the statutes is amended to read:

AB245-ASA2,60,10 77.75 Reports. Every person subject to county, municipality, or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county, municipality, or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue.

AB245-ASA2,138 Section 138. 77.76 (1) of the statutes is amended to read:

AB245-ASA2,60,18 77.76 (1) The department of revenue shall have full power to levy, enforce, and collect county, municipality, and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties, and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources may administer the county, municipality, and special district sales and use taxes in regard to items under s. 77.61 (1).

AB245-ASA2,139 Section 139. 77.76 (2) of the statutes is amended to read:

AB245-ASA2,60,23 77.76 (2) Judicial and administrative review of departmental determinations shall be as provided in subch. III for state sales and use taxes, and no county, municipality, or special district may intervene in any matter related to the levy, enforcement, and collection of the taxes under this subchapter.

AB245-ASA2,140 Section 140. 77.76 (3) of the statutes is amended to read:

AB245-ASA2,61,23 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department of revenue shall distribute 98.25 percent of the county taxes reported for each enacting county, minus the county portion of the retailers' discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this subsection, the “county portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). The Except as provided in s. 77.70 (2), a county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities, and school districts in the county. After receiving notice from the department of revenue, a county shall reimburse the department for the amount by which any refunds, including interest, of the county's sales and use taxes that the department pays or allows in a reporting period exceeds the amount of the county's sales and use taxes otherwise payable to the county under this subsection for the same or subsequent reporting period. Any county receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

AB245-ASA2,141 Section 141 . 77.76 (3r) of the statutes is created to read:

AB245-ASA2,62,15 77.76 (3r) The department shall distribute 98.25 percent of the municipality taxes reported for each enacting municipality, minus the municipality portion of the retailers' discounts, to the municipality and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this subsection, the “municipality portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross municipality sales and use taxes payable and the denominator of which is the sum of the gross state and municipality sales and use taxes payable. The municipality taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the municipality taxes previously distributed. Interest paid on refunds of municipality sales and use taxes shall be paid at the rate paid by this state under s. 77.60 (1) (a). Any municipality receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

AB245-ASA2,142 Section 142. 77.76 (4) of the statutes is amended to read:

AB245-ASA2,62,22 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under ss. 77.705 and 77.706 and 1.75 percent of the taxes collected for taxes imposed by counties under s. 77.70 and for taxes imposed by municipalities under s. 77.701 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB245-ASA2,143 Section 143. 77.77 (1) (a) of the statutes is amended to read:

AB245-ASA2,63,7 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is due, beginning with the first billing period starting on or after the effective date of the county ordinance, municipal ordinance, special district resolution, or rate increase, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

AB245-ASA2,144 Section 144. 77.77 (1) (b) of the statutes is amended to read:

AB245-ASA2,63,17 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance, municipal ordinance, or special district resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

AB245-ASA2,145 Section 145. 77.77 (3) of the statutes is amended to read:

AB245-ASA2,64,3 77.77 (3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, municipal ordinance, special district resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.

AB245-ASA2,146 Section 146. 77.78 of the statutes is amended to read:

AB245-ASA2,64,12 77.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax, municipal tax, and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.

AB245-ASA2,147 Section 147 . 77.84 (1) of the statutes is amended to read:

AB245-ASA2,64,21 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located shall enter in a special column or other appropriate place on the tax roll the description of each parcel of land designated as managed forest land, and shall specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is designated open or closed under s. 77.83. The land shall be assessed and is subject to review under ch. 70. Except as provided in this subchapter, no tax may be levied on managed forest land, except that any building, improvements, and fixtures on managed forest land is subject to taxation as personal real property under ch. 70.

AB245-ASA2,148 Section 148 . 78.55 (1) of the statutes is amended to read:

AB245-ASA2,64,24 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1. 76.02 (1).

AB245-ASA2,149 Section 149. 79.015 of the statutes is amended to read:

AB245-ASA2,65,4 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. 79.035, 79.036, 79.04, and 79.05.

AB245-ASA2,150 Section 150. 79.02 (2) (b) of the statutes is amended to read:

AB245-ASA2,65,11 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15 percent of the municipality's or county's estimated payments under ss. 79.035 and 79.04, 50 percent of the municipality's or county's estimated payments under s. 79.036, and 100 percent of the municipality's estimated payments under s. 79.05. Upon certification by the department of revenue, the estimated payment under s. 79.05 may be distributed before the 4th Monday in July.

AB245-ASA2,151 Section 151. 79.02 (3) (a) of the statutes is renumbered 79.02 (3) and amended to read:

AB245-ASA2,65,17 79.02 (3) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement under ss. 79.035, 79.036, 79.04, and 79.05 for the current year, minus the amount distributed to the municipality or county under sub. (2) (b).

AB245-ASA2,152 Section 152. 79.036 of the statutes is created to read:

AB245-ASA2,65,22 79.036 Supplemental county and municipal aid. (1) (a) Beginning with the distributions in 2024, each county shall receive in each year a payment from the supplemental county aid account under s. 25.491 (2) equal to 15 percent of the amount received by the county in 2024 under s. 79.035.

AB245-ASA2,66,12 (b) Beginning with the distributions in 2024, in addition to the payment under par. (a), each county for which the quotient of the amount received by the county in 2024 under s. 79.035 divided by the county's population in 2022 is less than the quotient of the total amount distributed to counties in 2024 under s. 79.035 divided by the state's total population shall receive a per capita aid payment under this paragraph. The total amount to be distributed to counties under this paragraph is an amount equal to the difference resulting from subtracting the total amount distributed to counties under par. (a) from the amount for the year in the supplemental county aid account under s. 25.491 (2). Each county eligible for a payment under this paragraph shall receive an amount calculated by the department of revenue equal to the county's population multiplied by a uniform per capita rate determined as necessary to distribute the total amount available for distribution under this paragraph. No county may receive an amount under this paragraph that exceeds 500 percent of the amount received by the county in 2024 under s. 79.035.

AB245-ASA2,66,16 (2) (a) 1. Beginning with the distributions in 2024, each municipality shall receive in each year a payment from the supplemental municipal aid account under s. 25.491 (3) equal to $30,000 or 15 percent of the amount received by the municipality in 2024 under s. 79.035, whichever is greater.

AB245-ASA2,67,4 2. Beginning with the distributions in 2024, in addition to the payment under subd. 1., each municipality for which the quotient of the amount received by the municipality in 2024 under s. 79.035 divided by the municipality's population in 2022 is less than the quotient of the total amount distributed to municipalities in 2024 under s. 79.035 divided by the state's total population shall receive a per capita aid payment under this subdivision. The total amount to be distributed to municipalities under this subdivision is an amount equal to the difference resulting from subtracting the total amount distributed to municipalities under subd. 1. from the amount for the year in the supplemental municipal aid account under s. 25.491 (3). Each municipality eligible for a payment under this subdivision shall receive an amount calculated by the department of revenue equal to the municipality's population multiplied by a uniform per capita rate determined as necessary to distribute the total amount available for distribution under this subdivision.

AB245-ASA2,67,7 3. a. No municipality with a population less than 10,000 may receive an amount under this paragraph that exceeds 500 percent of the amount received by the municipality in 2024 under s. 79.035.

AB245-ASA2,67,10 b. No municipality with a population of 10,000 or greater may receive an amount under this paragraph that exceeds 300 percent of the amount received by the municipality in 2024 under s. 79.035.

AB245-ASA2,67,20 (b) Beginning with the distributions in 2024, in addition to the payment under par. (a) 1., each municipality with a population of at least 10,000 and not more than 200,000 and for which the equalized value per capita is less than the average equalized value per capita for all municipalities with a population of at least 10,000 and not more than 200,000 shall receive an equalized value per capita payment under this paragraph from the account under s. 25.491 (4). The total amount to be distributed to municipalities under this paragraph is equal to the amount for the year in the account under s. 25.491 (4). Each municipality eligible for a payment under this paragraph shall receive an amount calculated by the department of revenue as follows:

AB245-ASA2,67,23 1. Divide the municipality's equalized value per capita by the average equalized value per capita for all municipalities with a population of at least 10,000 and not more than 200,000.

AB245-ASA2,67,24 2. Subtract the amount determined under subd. 1. from 1.

AB245-ASA2,68,2 3. Multiply the amount determined under subd. 2. by the municipality's population.

AB245-ASA2,68,5 4. Multiply the amount determined under subd. 3. by a uniform factor determined as necessary to distribute the total amount available for distribution under this paragraph.

AB245-ASA2,153 Section 153. 79.05 (2) (c) of the statutes is amended to read:

AB245-ASA2,69,2 79.05 (2) (c) Its municipal budget; exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., payments received under s. 79.036, expenditures of payments due to the termination of a tax incremental district under s. 79.096 (3), recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), 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, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., payments received under s. 79.036, expenditures of payments due to the termination of a tax incremental district under s. 79.096 (3), recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), 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 percent.

AB245-ASA2,154 Section 154 . 79.096 (1) of the statutes is renumbered 79.096 (1) (a).

AB245-ASA2,155 Section 155 . 79.096 (1) (b) of the statutes is created to read:

AB245-ASA2,69,8 79.096 (1) (b) Beginning in 2025, and in each year thereafter, the department of administration shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2023.

AB245-ASA2,156 Section 156 . 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.) and amended to read:

AB245-ASA2,69,13 79.096 (2) (a) (intro.) Each municipality shall report to the department of revenue, in the time and manner determined by the department, the all of the following:

AB245-ASA2,69,16 1. The amount of the property taxes levied on the items of personal property described under s. 70.111 (27) (b) for the property tax assessments as of January 1, 2017, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB245-ASA2,157 Section 157 . 79.096 (2) (a) 2. of the statutes is created to read:

AB245-ASA2,69,21 79.096 (2) (a) 2. The amount of the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2023, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB245-ASA2,158 Section 158 . 79.096 (2) (c) of the statutes is created to read:

AB245-ASA2,70,2 79.096 (2) (c) If a municipality does not timely electronically file the report required by the department of revenue under par. (a), the following reductions shall be made to the municipality's personal property aid distributed under sub. (1) (b) in 2025:

AB245-ASA2,70,3 1. Reduction of 25 percent, if not filed by June 30, 2024.