The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB300-ASA2, s. 1
1Section
1. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert
2the following amounts for the purposes indicated:
-
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AB300-ASA2,2,74
20.115
(4) (a)
Aid to Wisconsin livestock breeders association. The amounts in
5the schedule
, less moneys available under par. (h), for the purpose of aid to the
6Wisconsin livestock breeders association for the conduct of junior livestock shows
7and other livestock educational programs under s. 93.31.
AB300-ASA2,3,39
20.115
(4) (b)
Aids to county and district fairs. A sum sufficient The amounts
10in the schedule to provide state aids to counties and agricultural societies,
11associations or boards and to incorporated dairy or livestock associations, not to
12exceed $15,000 per fair as provided in s. 93.23.
No moneys in excess of the difference
13between $585,000 and the amount of moneys available under par. (g) in each fiscal
1year may be expended from this appropriation. If the total due the several counties
2and agricultural societies under this paragraph exceeds
$585,000 the amounts in the
3schedule, the department shall equitably prorate that amount.
AB300-ASA2, s. 6
6Section
6. 20.435 (7) (kg) of the statutes is amended to read:
AB300-ASA2,3,107
20.435
(7) (kg)
Compulsive gambling awareness campaigns. The amounts in
8the schedule for the purpose of awarding grants under s. 46.03 (43). All moneys
9transferred from
ss. s. 20.505 (8)
(g) and (h)
and 20.566 (8) (q) shall be credited to this
10appropriation account.
AB300-ASA2, s. 7
11Section
7. 20.455 (2) (g) of the statutes is amended to read:
AB300-ASA2,3,1812
20.455
(2) (g)
Gaming law enforcement; racing revenues. From all moneys
13received under ss. 562.02 (2) (f), 562.04 (1) (b) 4. and (2) (d), 562.05 (2), 562.065 (3)
14(cm) and (d)
, (3m) (c) 2. and (4)
and, 562.09 (2) (e)
and 562.124 (2), the amounts in
15the schedule for the performance of the department's gaming law enforcement
16responsibilities as specified in s. 165.70 (3m).
Notwithstanding s. 20.001 (3) (a), the
17unencumbered balance of this appropriation account at the end of each fiscal year
18shall be transferred to the lottery fund.
AB300-ASA2, s. 8
19Section
8. 20.505 (8) (am) of the statutes is created to read:
AB300-ASA2,3,2320
20.505
(8) (am)
Interest on racing and bingo moneys. A sum sufficient equal
21to the amount earned by the investment fund on revenues received under pars. (g)
22and (jm) and s. 20.455 (2) (g) for the purpose of transferring this amount to the lottery
23fund.
AB300-ASA2, s. 9
24Section
9. 20.505 (8) (g) of the statutes is repealed and recreated to read:
AB300-ASA2,4,8
120.505
(8) (g)
General program operations; racing. The amounts in the
2schedule for general program operations under ch. 562. All moneys received by the
3department of administration under ss. 562.02 (2) (f), 562.04 (1) (b) 4. and (2) (d),
4562.05 (2), 562.065 (3) (cm) and (d), (3m) (c) 2. and (4), 562.09 (2) (e) and 562.124 (2),
5less the amounts appropriated under s. 20.455 (2) (g), shall be credited to this
6appropriation account. Notwithstanding s. 20.001 (3) (a), the unencumbered
7balance of this appropriation account at the end of each fiscal year shall be
8transferred to the lottery fund.
AB300-ASA2,4,1610
20.505
(8) (h)
General program operations; Indian gaming. The amounts in the
11schedule for general program operations under ch. 569. All Indian gaming receipts,
12as defined in s. 569.01 (1m), less the amounts appropriated under s. 20.455 (2) (gc),
13shall be credited to this appropriation account. Annually, of the moneys received
14under this appropriation account, an amount equal to
50% of the amount in the
15schedule under s. 20.435 (7) (kg) shall be transferred to the appropriation account
16under s. 20.435 (7) (kg).
AB300-ASA2,4,2419
20.505
(8) (j)
General program operations;
charitable raffles and crane games. 20The amounts in the schedule for general program operations
relating to raffles under
21chs. subchs. II and VIII of ch. 563 and
relating to crane games under ch. 564. All
22moneys received by the department of administration
under ch. 563, except s. 563.80,
23and under
s. ss. 563.92 (2), 563.98 (1g) and 564.02 (2) shall be credited to this
24appropriation account.
AB300-ASA2,5,7
120.505 (
8) (jm)
General program operations; bingo. The amounts in the
2schedule for general program operations relating to bingo under subchs. II to VII of
3ch. 563. All moneys received by the department of administration under ss. 563.055,
4563.13 (4), 563.135, 563.16, 563.22 (2) and 563.80 shall be credited to this
5appropriation account. Notwithstanding s. 20.001 (3) (a), the unencumbered
6balance of this appropriation account at the end of each fiscal year shall be
7transferred to the lottery fund.
AB300-ASA2,5,109
20.566
(2) (r)
Lottery and gaming credit administration. From the lottery fund,
10the amounts in the schedule for the administration of the lottery
and gaming credit.
AB300-ASA2,5,1612
20.566
(8) (q)
General program operations. From the lottery fund, the amounts
13in the schedule for general program operations under ch. 565.
Annually, of the
14moneys appropriated under this paragraph, an amount equal to 36% of the amount
15in the schedule under s. 20.435 (7) (kg) shall be transferred to the appropriation
16account under s. 20.435 (7) (kg).
AB300-ASA2, s. 16
17Section
16. 20.835 (3) (q) (title) of the statutes is amended to read:
AB300-ASA2,5,1818
20.835
(3) (q) (title)
Lottery and gaming credit.
AB300-ASA2,5,2220
20.835
(3) (r)
Lottery and gaming credit certification. From the lottery fund,
21a sum sufficient to make payments under s. 79.10 (7r) to counties and cities for
22certification of the lottery and gaming credit.
AB300-ASA2,6,224
25.75
(2) Creation. There is created a separate nonlapsible trust fund known
25as the lottery fund, to consist of gross lottery revenues received by the department
1of revenue
and moneys transferred to the lottery fund under ss. 20.455 (2) (g) and
220.505 (8) (am), (g) and (jm).
AB300-ASA2, s. 19
3Section
19. 25.75 (3) (intro.) of the statutes is amended to read:
AB300-ASA2,6,64
25.75
(3) Distribution of gross lottery revenues. (intro.)
Amounts The
5distribution of the gross lottery revenues in the fund shall be
distributed as follows 6subject to all of the following:
AB300-ASA2,6,128
25.75
(3) (e)
Lottery and gaming credit state administration expenses. From
9the appropriation under s. 20.566 (2) (r), lottery proceeds
and moneys transferred to
10the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm) shall be used
11to offset department of revenue expenses in administering the lottery
and gaming 12credit.
AB300-ASA2,6,1814
25.75
(3) (f)
Lottery and gaming credit certification. From the appropriation
15under s. 20.835 (3) (r), lottery proceeds and moneys transferred to the lottery fund
16under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm) shall be used to make
17payments under s. 79.10 (7r) to counties and cities for certification of the lottery and
18gaming credit.
AB300-ASA2, s. 22
19Section
22. 66.058 (3) (c) 8. of the statutes is amended to read:
AB300-ASA2,7,420
66.058
(3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to
the principal
21dwelling on a parcel of taxable property shall apply to the estimated fair market
22value of a mobile home
that is the principal dwelling of the owner. The owner of the
23mobile home shall file a claim for the credit with the treasurer of the municipality
24in which the property is located no later than January 31. To obtain the credit under
25s. 79.10 (9) (bm), the owner shall attest on the claim that the mobile home is the
1owner's principal dwelling, as defined in s. 79.10 (1) (dm). The treasurer shall reduce
2the owner's parking permit fee by the amount of any allowable credit. The treasurer
3shall furnish notice of all
amounts claims for credits
filed under this subdivision to
4the department of revenue as provided under s. 79.10 (1m).
AB300-ASA2,7,106
71.07
(3m) (c) 1. Any claimant may claim against taxes otherwise due under
7this chapter
10% 20% of the property taxes accrued in the taxable year to which the
8claim relates, up to a maximum claim of
$1,000 $2,000, except that the credit under
9this subsection plus the credit under subch. IX may not exceed 95% of the property
10taxes accrued on the farm.
AB300-ASA2, s. 24
11Section
24. 71.28 (2m) (c) 1. of the statutes is amended to read:
AB300-ASA2,7,1612
71.28
(2m) (c) 1. Any claimant may claim against taxes otherwise due under
13this chapter
10% 20% of the property taxes accrued in the taxable year to which the
14claim relates, up to a maximum claim of
$1,000 $2,000, except that the credit under
15this subsection plus the credit under subch. IX may not exceed 95% of the property
16taxes accrued on the farm.
AB300-ASA2, s. 25
17Section
25. 71.47 (2m) (c) 1. of the statutes is amended to read:
AB300-ASA2,7,2218
71.47
(2m) (c) 1. Any claimant may claim against taxes otherwise due under
19this chapter
10% 20% of the property taxes accrued in the taxable year to which the
20claim relates, up to a maximum claim of
$1,000 $2,000, except that the credit under
21this subsection plus the credit under subch. IX may not exceed 95% of the property
22taxes accrued on the farm.
AB300-ASA2,8,3
179.10
(1) (dm) "Principal dwelling" means any dwelling that is used by the
2owner of the dwelling as a primary residence and includes improvements that are
3classified, under ch. 70, as taxable real property or personal property.
AB300-ASA2,8,85
79.10
(1m) (a) Each municipality shall notify the department of revenue of the
6total amount of credits
to be paid allocated under sub. (9) (bm)
and the total number
7of parcels of taxable real property and personal property accounts in the municipality
8that are eligible for the credit under sub. (5).
AB300-ASA2,8,119
(b) Counties and municipalities shall submit to the department of revenue all
10data related to the lottery
and gaming credit and requested by the department of
11revenue.
AB300-ASA2,8,2013
79.10
(2) Notice to municipalities. On or before December 1 of the year
14preceding the distribution under sub. (7m) (a), the department of revenue shall
15notify the clerk of each town, village and city of the estimated fair market value, as
16determined under sub. (11), to be used to calculate the lottery
and gaming credit
17under sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the
18following 4th Monday in July. The anticipated receipt of such distribution shall not
19be taken into consideration in determining the tax rate of the municipality but shall
20be applied as tax credits.
AB300-ASA2,9,322
79.10
(5) Lottery and gaming credit. Each municipality shall receive, from the
23appropriation under s. 20.835 (3) (q), an amount determined by multiplying the
24school tax rate by the estimated fair market value, not exceeding the value
25determined under sub. (11), of every
parcel of taxable real property and every
1personal property account in the municipality principal dwelling that is located in
2the municipality and for which a claim for the credit under sub. (9) (bm) is made by
3the owner of the principal dwelling.
AB300-ASA2, s. 30
4Section
30. 79.10 (7m) (b) (title) and 1. a. of the statutes are amended to read:
AB300-ASA2,9,55
79.10
(7m) (b) (title)
Lottery and gaming credit.
AB300-ASA2,9,106
1. a. The amount determined under sub. (5) with respect to
the number of
7parcels of taxable real property and personal property accounts
claims filed for which
8the town, village or city has furnished notice under sub. (1m) by March 1 shall be
9distributed from the appropriation under s. 20.835 (3) (q) by the department of
10administration on the 4th Monday in March.
AB300-ASA2,9,1512
79.10
(7r) Lottery and gaming credit certification reimbursement. (a) 1. A
13county or city that performs the certification procedure under sub. (10) (a) shall
14receive, from the appropriation under s. 20.835 (3) (r), 70 cents for each lottery and
15gaming credit certified for a principal dwelling located in that county or city.
AB300-ASA2,9,2016
2. A county or a city that performs a certification procedure that is approved
17by the department of revenue under sub. (10) (e) shall receive, from the appropriation
18under s. 20.835 (3) (r), the lesser of 70 cents for each lottery and gaming credit
19certified for a principal dwelling located in that county or city or the actual costs of
20identifying a principal dwelling located in that county or city.
AB300-ASA2,9,2521
(b) The amounts determined under par. (a) shall be distributed by the
22department of administration on the first Friday in September, 1999, and every 5th
23year thereafter, based on applications on file with the county or city on August 1. A
24county or city shall inform the department of revenue of the number of applications
25on file before August 16.
AB300-ASA2,10,6
1(c) If the department of revenue determines before August 1 of the year
2following a distribution under par. (b) that a county or city received an overpayment
3or underpayment under par. (b) because of a late application or an erroneous
4payment, the department of revenue shall correct the overpayment or
5underpayment by reducing or increasing the subsequent distribution under par. (b).
6Corrections shall be made without interest.
AB300-ASA2,10,148
79.10
(9) (bm)
Lottery and gaming credit. Except as provided in ss. 79.175 and
979.18,
every owner of taxable personal property or a parcel of taxable real property
10is entitled to receive a lottery
and gaming credit
shall be allocated to every principal
11dwelling for which a credit is claimed under sub. (10) in an amount determined by
12multiplying the estimated fair market value of the
personal property or of the parcel
13of property principal dwelling, not exceeding the value determined under sub. (11),
14by the school tax rate.
AB300-ASA2, s. 33
15Section
33. 79.10 (9) (c) of the statutes is renumbered 79.10 (9) (c) 1. and
16amended to read:
AB300-ASA2,10,2017
79.10
(9) (c) 1. The lottery
and gaming credit under par. (bm) shall reduce the
18property taxes otherwise payable
and the credit under par. (b) shall reduce the
19property taxes otherwise payable on property that is eligible for that credit and if the
20property owner completes the information required under sub. (10) (a), (am) or (b).
AB300-ASA2,10,2322
79.10
(9) (c) 2. The credit under par. (b) shall reduce the property taxes
23otherwise payable.
AB300-ASA2,11,14
179.10
(10) Claiming the lottery and gaming credit. (a) Beginning with
2property taxes levied in 1999, the owner of a principal dwelling may claim the credit
3under sub. (9) (bm) by applying for the credit on a form prescribed by the department
4of revenue. A claimant shall attest that, as of the certification date, the claimant is
5an owner of property and that such property is used by the owner in the manner
6specified under sub. (1) (dm). The certification date is January 1 of the year in which
7the property taxes are levied. The claimant shall file the application for the lottery
8and gaming credit with the treasurer of the county in which the property is located
9or, if the property is located in a city that collects taxes under s. 74.87, with the
10treasurer of the city in which the property is located. Subject to review by the
11department of revenue, a treasurer who receives a completed application shall direct
12that the property described in the application be identified on the next tax roll as
13property for which the owner is entitled to receive a lottery and gaming credit. A
14claim that is made under this paragraph is valid for 5 years.
AB300-ASA2,11,2015
(am) Except as provided in par. (b), a person who becomes eligible for a credit
16under sub. (9) (bm) may claim the credit by filing an application, on a form prescribed
17by the department of revenue, with the treasurer of the county in which the property
18is located or, if the property is located in a city that collects taxes under s. 74.87, with
19the treasurer of the city in which the property is located. Claims made under this
20paragraph become invalid when claims made under par. (a) become invalid.
AB300-ASA2,11,2421
(b) A person who becomes eligible for a credit under sub. (9) (bm) because of a
22purchase of a property may claim the credit by applying for it on the return under
23s. 77.22 (2). Claims made under this paragraph become invalid when claims made
24under par. (a) become invalid.
AB300-ASA2,12,10
1(bm) A person who is eligible for a credit under sub. (9) (bm) but whose property
2tax bill does not reflect the credit may claim the credit by applying for the credit
3under par. (a) by January 31 following the issuance of the person's property tax bill.
4The treasurer of the taxation district in which the property is located shall compute
5the amount of the credit; subtract the amount of the credit from the person's property
6tax bill; notify the person of the reduced amount of the property taxes due; issue a
7refund to the person if the person has paid the property taxes in full; and enter the
8person's property on the next tax roll as property that qualifies for a lottery and
9gaming credit. Claims made under this paragraph become invalid when claims
10made under par. (a) become invalid.
AB300-ASA2,12,1511
(c) If a person who is certified under par. (a) to claim the credit under sub. (9)
12(bm) becomes ineligible for the credit under sub. (9) (bm), that person shall, within
1330 days of becoming ineligible, notify the treasurer of the county in which the
14property is located or, if the property is located in a city that collects taxes under s.
1574.87, with the treasurer of the city in which the property is located.
AB300-ASA2,12,2016
(d) If the department of revenue determines that a credit was claimed by a
17taxpayer who was not entitled to the credit for reasons other than that the taxpayer
18failed to complete the information required under par. (a), the department of revenue
19shall instruct the appropriate taxation district to collect the credit as a special charge
20on the next property tax bill issued for the property.
AB300-ASA2,12,2321
(e)
A county or a city, if the city collects taxes under s. 74.87, may use a
22certification procedure other than the certification procedure under par. (a) if all of
23the following apply:
AB300-ASA2,12,2524
1. The certification procedure includes a method to identify taxable property
25as property that is used as the property owner's principal dwelling.
AB300-ASA2,13,2
12. The certification procedure includes a procedure that is similar in effect to
2the procedure described in par. (bm).
AB300-ASA2,13,33
3. The certification procedure is approved by the department of revenue.
AB300-ASA2, s. 36
4Section
36. 79.10 (11) (title), (b) and (c) of the statutes are amended to read:
AB300-ASA2,13,55
79.10
(11) (title)
Lottery and gaming credit estimated fair market value.
AB300-ASA2,13,186
(b) Before October 16, the department of administration shall determine the
7total funds available for distribution under the lottery
and gaming credit in the
8following year and shall inform the joint committee on finance of that total. Total
9funds available for distribution shall be
all moneys projected to be transferred to the
10lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm) and all existing
11and projected lottery proceeds and interest for the fiscal year of the distribution, less
12the amount estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r) and
1320.835 (2) (q)
and (3) (r) and less the required reserve under s. 20.003 (5). The joint
14committee on finance may revise the total amount to be distributed if it does so at
15a meeting that takes place before November 1. If the joint committee on finance does
16not schedule a meeting to take place before November 1, the total determined by the
17department of administration shall be the total amount estimated to be distributed
18under the lottery
and gaming credit in the following year.
AB300-ASA2,13,2419
(c) Before November 1, the department of administration shall inform the
20department of revenue of the total amount available for distribution under the
21lottery
and gaming credit in the following year. Before December 1, the department
22of revenue shall calculate, to the nearest $100, the estimated fair market value
23necessary to distribute the total amount available for distribution under the lottery
24and gaming credit in the following year.
AB300-ASA2,14,4
179.11
(2) The Except as provided in s. 79.10 (10) (d), the payment of the
2difference between the total tax which is due on any property less the amount of the
3tax credits applicable to such property authorized by this subchapter shall be
4considered payment in full of the property taxes due thereon in that year.
AB300-ASA2,14,86
79.11
(3) (b) Notwithstanding ss. 74.11 (2) (b) and 74.12 (2) (b), the lottery
and
7gaming credit shall be deducted in its entirety from the first instalment. This
8paragraph does not apply to the payment of taxes in instalments under s. 74.87.