SB44-SSA1, s. 1662b 19Section 1662b. 79.035 (title) of the statutes is amended to read:
SB44-SSA1,699,20 2079.035 (title) County and municipal aid.
SB44-SSA1, s. 1662d 21Section 1662d. 79.035 (1) of the statutes is amended to read:
SB44-SSA1,699,2422 79.035 (1) Subject to reductions under s. 79.036 (3), in In 2004 and subsequent
23years, each county and municipality shall receive a payment from the county and
24municipal
aid account in an amount determined under sub. (2).
SB44-SSA1, s. 1663b 25Section 1663b. 79.035 (2) (a) 1. of the statutes is amended to read:
SB44-SSA1,700,5
179.035 (2) (a) 1. For Except as provided under 79.02 (3) (e), for the distribution
2in 2004, each county and municipality will receive a payment that is equal to the
3amount of the payments the county or municipality would have received in 2003
4under ss. 79.03, 79.058, and 79.06, if not for the reductions under s. 79.02 (3) (c) 3.,
5less the amount of the reduction under subd. 2.
SB44-SSA1, s. 1664b 6Section 1664b. 79.035 (2) (a) 2. of the statutes is amended to read:
SB44-SSA1,700,147 79.035 (2) (a) 2. The department of revenue shall reduce the amount of the
8payments to be distributed to each county and municipality, as determined under
9subd. 1., by subtracting from such payments an amount based on the county's or
10municipality's
population, as determined by the department, so that the total
11amount of the reduction to all such payments in 2004 is $40,000,000 $20,000,000,
12except that the reduction applied to any county's or municipality's payment shall not
13exceed the amount of the payments specified under subd. 1. distributed to the county
14or municipality in 2003.
SB44-SSA1, s. 1666b 15Section 1666b. 79.035 (2) (b) of the statutes is amended to read:
SB44-SSA1,700,1916 79.035 (2) (b) For Except as provided under s. 79.02 (3) (e), for the distribution
17in 2005 and subsequent years, each county and municipality shall receive a payment
18under this section that is equal to the amount of the payment determined for the
19county or municipality under par. (a) in 2004 prior to the reductions under s. 79.036.
SB44-SSA1, s. 1667 20Section 1667. 79.036 of the statutes is repealed.
SB44-SSA1, s. 1668 21Section 1668. 79.04 (1) (a) of the statutes is amended to read:
SB44-SSA1,701,2022 79.04 (1) (a) An amount from the shared revenue account or, for the
23distribution in 2003, from the appropriation under s. 20.835 (1) (t)
determined by
24multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village,
25the first $125,000,000 of the amount shown in the account, plus leased property, of

1each public utility except qualified wholesale electric companies, as defined in s.
276.28 (1) (gm), on December 31 of the preceding year for either "production plant,
3exclusive of land" and "general structures", or "work in progress" for production
4plants and general structures under construction, in the case of light, heat and power
5companies, electric cooperatives or municipal electric companies, for all property
6within a municipality in accordance with the system of accounts established by the
7public service commission or rural electrification administration, less depreciation
8thereon as determined by the department of revenue and less the value of treatment
9plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as
10determined by the department of revenue plus an amount from the shared revenue
11account or, for the distribution in 2003, from the appropriation under s. 20.835 (1)
12(t)
determined by multiplying by 3 mills in the case of a town, and 6 mills in the case
13of a city or village, of the first $125,000,000 of the total original cost of production
14plant, general structures and work-in-progress less depreciation, land and
15approved waste treatment facilities of each qualified wholesale electric company, as
16defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property
17within the municipality. The total of amounts, as depreciated, from the accounts of
18all public utilities for the same production plant is also limited to not more than
19$125,000,000. The amount distributable to a municipality in any year shall not
20exceed $300 times the population of the municipality.
SB44-SSA1, s. 1669 21Section 1669. 79.04 (2) (a) of the statutes is amended to read:
SB44-SSA1,703,422 79.04 (2) (a) Annually, the department of administration, upon certification by
23the department of revenue, shall distribute from the shared revenue account or, for
24the distribution in 2003, from the appropriation under s. 20.835 (1) (t)
to any county
25having within its boundaries a production plant or a general structure, including

1production plants and general structures under construction, used by a light, heat
2or power company assessed under s. 76.28 (2) or 76.29 (2), except property described
3in s. 66.0813 unless the production plant is owned or operated by a local
4governmental unit that is located outside of the municipality in which the production
5plant is located, or by an electric cooperative assessed under ss. 76.07 and 76.48,
6respectively, or by a municipal electric company under s. 66.0825 an amount
7determined by multiplying by 6 mills in the case of property in a town and by 3 mills
8in the case of property in a city or village the first $125,000,000 of the amount shown
9in the account, plus leased property, of each public utility except qualified wholesale
10electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding
11year for either "production plant, exclusive of land" and "general structures", or
12"work in progress" for production plants and general structures under construction,
13in the case of light, heat and power companies, electric cooperatives or municipal
14electric companies, for all property within the municipality in accordance with the
15system of accounts established by the public service commission or rural
16electrification administration, less depreciation thereon as determined by the
17department of revenue and less the value of treatment plant and pollution
18abatement equipment, as defined under s. 70.11 (21) (a), as determined by the
19department of revenue plus an amount from the shared revenue account or, for the
20distribution in 2003, from the appropriation under s. 20.835 (1) (t)
determined by
21multiplying by 6 mills in the case of property in a town, and 3 mills in the case of
22property in a city or village, of the total original cost of production plant, general
23structures and work-in-progress less depreciation, land and approved waste
24treatment facilities of each qualified wholesale electric company, as defined in s.
2576.28 (1) (gm), as reported to the department of revenue of all property within the

1municipality. The total of amounts, as depreciated, from the accounts of all public
2utilities for the same production plant is also limited to not more than $125,000,000.
3The amount distributable to a county in any year shall not exceed $100 times the
4population of the county.
SB44-SSA1, s. 1669d 5Section 1669d. 79.043 of the statutes is created to read:
SB44-SSA1,703,7 679.043 Municipal aid for basic public services. (1) Definitions. In this
7section:
SB44-SSA1,703,148 (a) "Actual per capita conservation, development, and library cost" means a
9municipality's actual expenditures, net of any related revenues, incurred in 2001 for
10operations and capital outlays related to conservation, development, and library
11services, as determined by the department of revenue, based on the financial reports
12required under s. 73.10 (2) and recorded in the governmental and proprietary fund
13types, divided by the municipality's 2002 population, except that "actual per capita
14conservation, development, and library cost" may not be less than zero.
SB44-SSA1,703,2115 (b) "Actual per capita public safety cost" means a municipality's actual
16expenditures, net of any related revenues, incurred in 2001 for operations and
17capital outlays related to public safety services, as determined by the department of
18revenue, based on the financial reports required under s. 73.10 (2) and recorded in
19the governmental and proprietary fund types, divided by the municipality's 2002
20population, except that "actual per capita public safety cost" may not be less than
21zero.
SB44-SSA1,703,2522 (c) "Adjusted per capita conservation, development, and library cost" means the
23sum of a municipality's primary per capita conservation, development, and library
24cost and the municipality's secondary per capita conservation, development, and
25library cost.
SB44-SSA1,704,3
1(d) "Adjusted per capita public safety cost" means the sum of a municipality's
2primary per capita public safety cost and the municipality's secondary per capita
3public safety cost.
SB44-SSA1,704,44 (e) "Aidable costs" means an amount calculated as follows:
SB44-SSA1,704,65 1. Add a municipality's adjusted per capita public safety cost to the
6municipality's adjusted per capita conservation, development, and library cost.
SB44-SSA1,704,77 2. Multiply the result under subd. 1. by the municipality's 2002 population.
SB44-SSA1,704,88 3. Multiply the result under subd. 2. by the municipality's poverty factor.
SB44-SSA1,704,149 (f) "Average per capita conservation, development, and library cost" means the
10total 2001 conservation, development, and library expenditures, net of any related
11revenues, for all municipalities that are eligible to receive a payment under this
12section, divided by the total 2002 population for all municipalities that are eligible
13to receive a payment under this section and that reported 2001 conservation,
14development, and library expenditures.
SB44-SSA1,704,1915 (g) "Average per capita public safety cost" means the total 2001 public safety
16expenditures, net of any related revenues, for all municipalities that are eligible to
17receive a payment under this section, divided by the total 2002 population for all
18municipalities that are eligible to receive a payment under this section and that
19reported 2001 public safety expenditures.
SB44-SSA1,704,2220 (h) "Per capita full value" means the quotient of the 2002 equalized value of the
21property of a municipality, excluding the incremental value in tax increment
22districts, divided by the municipality's population in 2002.
SB44-SSA1,704,2523 (i) Notwithstanding s. 79.005 (2), "population" means the number of persons
24residing in a municipality, as determined by the department of administration under
25s. 16.96.
SB44-SSA1,705,1
1(j) "Poverty factor" means:
SB44-SSA1,705,82 1. For municipalities that had a 2002 population of 50,000 or more, an amount
3determined by dividing the percentage of the municipality's population with an
4income at or below the poverty level, as determined in the 2000 federal decennial
5census, by a percentage equal to the product of 1.3 multiplied by the percentage of
6the state's population with an income at or below the poverty level, as determined
7in the 2000 federal decennial census, except that a poverty factor determined under
8this subdivision shall be no less than 1.0 and no more than 1.35.
SB44-SSA1,705,99 2. For municipalities that had a 2002 population less than 50,000, 1.0.
SB44-SSA1,705,1310 (k) "Primary per capita conservation, development, and library cost" means a
11municipality's actual per capita conservation, development, and library cost, not to
12exceed an amount equal to one-half of the average per capita conservation,
13development, and library cost, multiplied by 1.5.
SB44-SSA1,705,1614 (L) "Primary per capita public safety cost" means a municipality's actual per
15capita public safety cost, not to exceed an amount equal to one-half of the average
16per capita public safety cost, multiplied by 1.5.
SB44-SSA1,705,2117 (m) "Secondary per capita conservation, development, and library cost" means
18a municipality's actual per capita conservation, development, and library cost in
19excess of an amount equal to one-half of the average per capita conservation,
20development, and library cost, but not to exceed an amount equal to the average per
21capita conservation, development, and library cost, multiplied by 0.5.
SB44-SSA1,705,2522 (n) "Secondary per capita public safety cost" means a municipality's actual per
23capita public safety cost in excess of an amount equal to one-half of the average per
24capita public safety cost, but not to exceed an amount equal to the average per capita
25public safety cost, multiplied by 0.5.
SB44-SSA1,706,4
1(o) "Sharing factor" means 1.0, minus the quotient of a municipality's per capita
2full value divided by the standard value, except that if the quotient of a
3municipality's per capita full value divided by the standard value is greater than 1.0,
4the sharing factor is zero.
SB44-SSA1,706,65 (p) "Standard value" means the per capita value that results in the distribution
6of the entire funding level.
SB44-SSA1,706,10 7(2) Eligibility. Except as provided in sub. (3), in 2004 and in 2005, a
8municipality is eligible for a payment under this section if the municipality is
9incorporated and had a population in 2002 of at least 2,500 or the municipality is
10unincorporated and had a population in 2002 of at least 5,000.
SB44-SSA1,706,14 11(3) Exceptions. A municipality shall not receive a payment under this section
12if the sum of the municipality's actual per capita public safety cost for 2001 and the
13municipality's actual per capita conservation, development, and library cost for 2001
14is less than $50.
SB44-SSA1,706,19 15(4) Payments. Except as provided under s. 79.02 (3) (e), each municipality that
16is eligible to receive a payment under this section shall receive a payment in 2004
17and in 2005 that is equal to the greater of the municipality's population in 2002
18multiplied by $23 or the municipality's aidable costs multiplied by the municipality's
19sharing factor.
SB44-SSA1,707,3 20(5) Minimum payment. (a) If the payment to any municipality under sub. (4),
21excluding any reduction under s. 79.02 (3) (e), in any year is less than 88.5% of the
22combined payments to the municipality under ss. 79.03 and 79.06 in 2003, excluding
23any reductions under s. 79.02 (3) (c) 3. and excluding payments under s. 79.04, the
24municipality has an aids deficiency. The amount of the aids deficiency is the amount
25by which 88.5% of the combined payments to the municipality under ss. 79.03 and

179.06 in 2003, excluding any reductions under s. 79.02 (3) (c) 3. and excluding
2payments under s. 79.04, exceeds the payment under sub. (4), excluding any
3reduction under s. 79.02 (3) (e), to the municipality in the current year.
SB44-SSA1,707,54 (b) A municipality that has an aids deficiency shall receive a payment from the
5amounts withheld under sub. (6) equal to its aids deficiency for that year.
SB44-SSA1,707,10 6(6) Maximum payment. (a) In this subsection, "maximum allowable increase"
7in any year means a percentage such that the sum for all municipalities in the year
8of the excess of payments under sub. (4), excluding any reduction under s. 79.02 (3)
9(e), over the payments as limited by the maximum allowable increase, is equal to the
10sum of the aids deficiency under sub. (5) in that year.
SB44-SSA1,707,1611 (b) If the payment to any municipality under sub. (4), excluding any reduction
12under s. 79.02 (3) (e), in any year exceeds the combined payments to the municipality
13under ss. 79.03 and 79.06 in 2003, excluding any reductions under s. 79.02 (3) (c) 3.
14and excluding payments under s. 79.04, by more than the maximum allowable
15increase, the excess shall be withheld to fund the minimum payments in that year
16under sub. (5) (b).
SB44-SSA1,707,19 17(7) Distributions. (a) In 2004, the total amount to be distributed to
18municipalities under sub. (4) from the municipal aid account and s. 20.835 (1) (t) and
19(u) is $567,957,200.
SB44-SSA1,707,2120 (b) In 2005, the total amount to be distributed to municipalities under sub. (4)
21from the municipal aid account is $567,957,200.
SB44-SSA1,707,2322 (c) Beginning in 2006, no municipality may receive a payment under this
23section.
SB44-SSA1, s. 1669e 24Section 1669e. 79.044 of the statutes is created to read:
SB44-SSA1,708,2
179.044 Expenditure restraint supplemental aid. (1) Definitions. In this
2section:
SB44-SSA1,708,33 (a) "Full value" has the meaning given in s. 79.05 (1) (a).
SB44-SSA1,708,44 (b) "Inflation factor" has the meaning given in s. 79.05 (1) (am).
SB44-SSA1,708,55 (c) "Municipal budget" has the meaning given in s. 79.05 (1) (b).
SB44-SSA1,708,66 (d) "Property tax levy rate" has the meaning given in s. 79.05 (1) (c).
SB44-SSA1,708,77 (e) "Valuation factor" has the meaning given in s. 79.05 (1) (d).
SB44-SSA1,708,9 8(2) Eligibility. A municipality is eligible for a payment under sub. (3) if it
9fulfills all of the following requirements:
SB44-SSA1,708,1010 (a) It is eligible for a payment under s. 79.043.
SB44-SSA1,708,1111 (b) Its property tax levy rate for 2002 is greater than 8 mills.
SB44-SSA1,708,1912 (c) Its municipal budget, exclusive of principal and interest on long-term debt
13and exclusive of revenue sharing payments under s. 66.0305 and recycling fee
14payments under s. 289.645, for 2002 increased over its municipal budget, exclusive
15of principal and interest on long-term debt and exclusive of revenue sharing
16payments under s. 66.0305 and recycling fee payments under s. 289.645, for 2001 by
17less than the sum of the inflation factor and the valuation factor, both as used to
18determine eligibility for a payment under s. 79.05 in 2003, rounded to the nearest
190.10%.
SB44-SSA1,708,22 20(3) Payments. Except as provided under s. 79.02 (3) (e), in 2004 and in 2005,
21each municipality that qualifies under sub. (2) shall receive a payment calculated as
22follows:
SB44-SSA1,708,2323 (a) Subtract 8 mills from the municipality's property tax levy rate for 2002.
SB44-SSA1,708,2424 (b) Multiply the amount under par. (a) by the municipality's 2001 full value.
SB44-SSA1,709,2
1(c) Divide the amount under par. (b) by the total of the amounts under par. (b)
2for all municipalities that qualify.
SB44-SSA1,709,33 (d) Multiply the amount under par. (c) by $10,000,000.
SB44-SSA1,709,13 4(4) Minimum payment. (a) If the combined payments to any municipality under
5sub. (3) and s. 79.043, excluding any reduction under s. 79.02 (3) (e), in any year is
6less than 90% of the combined payments to the municipality under ss. 79.03 and
779.06 in 2003, excluding any reductions under s. 79.02 (3) (c) 3. and excluding
8payments under s. 79.04, the municipality has an aids deficiency. The amount of the
9aids deficiency is the amount by which 90% of the combined payments to the
10municipality under ss. 79.03 and 79.06 in 2003, excluding any reductions under s.
1179.02 (3) (c) 3. and excluding payments under s. 79.04, exceeds the combined
12payments under sub. (3) and s. 79.043, excluding any reduction under s. 79.02 (3) (e),
13to the municipality in the current year.
SB44-SSA1,709,1514 (b) A municipality that has an aids deficiency shall receive a payment from the
15amounts withheld under sub. (5) equal to its aids deficiency for that year.
SB44-SSA1,709,21 16(5) Maximum payment. (a) In this subsection, "maximum allowable increase"
17in any year means a percentage such that the sum for all municipalities in the year
18of the excess of the combined payments under sub. (3) and s. 79.043, excluding any
19reduction under s. 79.02 (3) (e), over the payments as limited by the maximum
20allowable increase, is equal to the sum of the aids deficiencies under sub. (4) in that
21year.
SB44-SSA1,710,222 (b) If the combined payments to any municipality under sub. (3) and s. 79.043,
23excluding any reduction under s. 79.02 (3) (e), in any year exceed the combined
24payments to the municipality under ss. 79.03 and 79.06 in 2003, excluding any
25reductions under s. 79.02 (3) (c) 3. and excluding payments under s. 79.04, by more

1than the maximum allowable increase, the excess shall be withheld to fund the
2minimum payments in that year under sub. (4) (b).
SB44-SSA1,710,5 3(6) Distributions. (a) Beginning in 2004 and ending with the distribution in
42005, the total amount to be distributed each year to municipalities under sub. (4)
5from the municipal aid account is $10,000,000.
SB44-SSA1,710,76 (b) Beginning in 2006, no municipality may receive a payment under this
7section.
SB44-SSA1, s. 1669f 8Section 1669f. 79.045 of the statutes is created to read:
SB44-SSA1,710,9 979.045 Small municipalities state aid. (1) Definitions. In this section:
SB44-SSA1,710,1110 (a) "Actual per capita conservation, development, and library cost" has the
11meaning given in s. 79.043 (1) (a).
SB44-SSA1,710,1312 (b) "Actual per capita public safety cost" has the meaning given in s. 79.043 (1)
13(b).
SB44-SSA1,710,1614 (c) Notwithstanding s. 79.005 (2), "population" means the number of persons
15residing in a municipality, as determined by the department of administration under
16s. 16.96.
SB44-SSA1,710,22 17(2) Eligibility. In 2004 and in 2005, a municipality is eligible for a payment
18under this section if the municipality is incorporated and had a population in 2002
19of less than 2,500; the municipality is unincorporated and had a population in 2002
20of less than 5,000; or the sum of the municipality's actual per capita public safety cost
21for 2001 and the municipality's actual per capita conservation, development, and
22library cost for 2001 is less than $50.
SB44-SSA1,711,3 23(3) Payments. Except as provided under s. 79.02 (3) (e), each municipality that
24is eligible to receive a payment under this section shall receive a payment in 2004
25and in 2005 that is equal to the combined payments to the municipality under ss.

179.03 and 79.06 in 2003, excluding any reductions under s. 79.02 (3) (c) 3. and
2excluding payments under s. 79.04, multiplied by a percentage that results in the
3distribution of the entire funding level.
SB44-SSA1,711,6 4(4) Distributions. (a) Beginning in 2004 and ending with the distribution in
52005, the total amount to be distributed each year to municipalities under sub. (3)
6from the municipal aid account is $125,145,000.
SB44-SSA1,711,87 (b) Beginning in 2006, no municipality may receive a payment under this
8section.
SB44-SSA1, s. 1669g 9Section 1669g. 79.046 of the statutes is created to read:
SB44-SSA1,711,12 1079.046 Municipal aid distribution. Except as provided under s. 79.02 (3)
11(e), beginning in 2006, the amount to be distributed to municipalities is
12$703,102,200.
SB44-SSA1, s. 1670 13Section 1670. 79.058 (3) (e) of the statutes is amended to read:
SB44-SSA1,711,1414 79.058 (3) (e) In 2003, $21,181,100, less the reductions under s. 79.02 (3) (c) 3.
SB44-SSA1, s. 1670b 15Section 1670b. 79.10 (7r) of the statutes is repealed.
SB44-SSA1, s. 1670d 16Section 1670d. 79.10 (10) (a) of the statutes is amended to read:
SB44-SSA1,712,517 79.10 (10) (a) Beginning with property taxes levied in 1999, the owner of a
18principal dwelling may claim the credit under sub. (9) (bm) by applying for the credit
19on a form prescribed by the department of revenue. A claimant shall attest that, as
20of the certification date, the claimant is an owner of property and that such property
21is used by the owner in the manner specified under sub. (1) (dm). The certification
22date is January 1 of the year in which the property taxes are levied. The claimant
23shall file the application for the lottery and gaming credit with the treasurer of the
24county in which the property is located or, if the property is located in a city that
25collects taxes under s. 74.87, with the treasurer of the city in which the property is

1located. Subject to review by the department of revenue, a treasurer who receives
2a completed application shall direct that the property described in the application be
3identified on the next tax roll as property for which the owner is entitled to receive
4a lottery and gaming credit. A claim that is made under this paragraph is valid for
55 years as long as the property is eligible for the credit under sub. (9) (bm).
SB44-SSA1, s. 1670dm 6Section 1670dm. 79.10 (10) (b) of the statutes is amended to read:
SB44-SSA1,712,137 79.10 (10) (b) A person who becomes eligible for a credit under sub. (9) (bm) may
8claim the credit by filing an application, on a form prescribed by the department of
9revenue, with the treasurer of the county in which the property is located or, if the
10property is located in a city that collects taxes under s. 74.87, with the treasurer of
11the city in which the property is located. Claims made under this paragraph become
12invalid when claims made under par. (a) become invalid
are valid for as long as the
13property is eligible for the credit under sub. (9) (bm)
.
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