Amendment SSA1-SB44

SB44-SSA1, s. 1664b Section 1664b. 79.035 (2) (a) 2. of the statutes is amended to read:

SB44-SSA1,700,14 79.035 (2) (a) 2. The department of revenue shall reduce the amount of the payments to be distributed to each county and municipality, as determined under subd. 1., by subtracting from such payments an amount based on the county's or municipality's population, as determined by the department, so that the total amount of the reduction to all such payments in 2004 is $40,000,000 $20,000,000, except that the reduction applied to any county's or municipality's payment shall not exceed the amount of the payments specified under subd. 1. distributed to the county or municipality in 2003.

SB44-SSA1, s. 1666b Section 1666b. 79.035 (2) (b) of the statutes is amended to read:

SB44-SSA1,700,19 79.035 (2) (b) For Except as provided under s. 79.02 (3) (e), for the distribution in 2005 and subsequent years, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under par. (a) in 2004 prior to the reductions under s. 79.036.

SB44-SSA1, s. 1667 Section 1667. 79.036 of the statutes is repealed.

SB44-SSA1, s. 1668 Section 1668. 79.04 (1) (a) of the statutes is amended to read:

SB44-SSA1,701,20 79.04 (1) (a) An amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t) 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 either "production plant, exclusive of land" and "general structures", or "work in progress" for production plants and general structures under construction, 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) (a), as determined by the department of revenue plus an amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t) 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 work-in-progress 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 in any year shall not exceed $300 times the population of the municipality.

SB44-SSA1, s. 1669 Section 1669. 79.04 (2) (a) of the statutes is amended to read:

SB44-SSA1,703,4 79.04 (2) (a) Annually, the department of administration, upon certification by the department of revenue, shall distribute from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t) to any county having within its boundaries a production plant or a general structure, including production plants and general structures under construction, 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 that is located outside of the municipality in which the production plant 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 either "production plant, exclusive of land" and "general structures", or "work in progress" for production plants and general structures under construction, 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) (a), as determined by the department of revenue plus an amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t) 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 work-in-progress 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 in any year shall not exceed $100 times the population of the county.

SB44-SSA1, s. 1669d Section 1669d. 79.043 of the statutes is created to read:

SB44-SSA1,703,7 79.043 Municipal aid for basic public services. (1) Definitions. In this section:

SB44-SSA1,703,14 (a) "Actual per capita conservation, development, and library cost" means a municipality's actual expenditures, net of any related revenues, incurred in 2001 for operations and capital outlays related to conservation, development, and library services, as determined by the department of revenue, based on the financial reports required under s. 73.10 (2) and recorded in the governmental and proprietary fund types, divided by the municipality's 2002 population, except that "actual per capita conservation, development, and library cost" may not be less than zero.

SB44-SSA1,703,21 (b) "Actual per capita public safety cost" means a municipality's actual expenditures, net of any related revenues, incurred in 2001 for operations and capital outlays related to public safety services, as determined by the department of revenue, based on the financial reports required under s. 73.10 (2) and recorded in the governmental and proprietary fund types, divided by the municipality's 2002 population, except that "actual per capita public safety cost" may not be less than zero.

SB44-SSA1,703,25 (c) "Adjusted per capita conservation, development, and library cost" means the sum of a municipality's primary per capita conservation, development, and library cost and the municipality's secondary per capita conservation, development, and library cost.

SB44-SSA1,704,3 (d) "Adjusted per capita public safety cost" means the sum of a municipality's primary per capita public safety cost and the municipality's secondary per capita public safety cost.

SB44-SSA1,704,4 (e) "Aidable costs" means an amount calculated as follows:

SB44-SSA1,704,6 1. Add a municipality's adjusted per capita public safety cost to the municipality's adjusted per capita conservation, development, and library cost.

SB44-SSA1,704,7 2. Multiply the result under subd. 1. by the municipality's 2002 population.

SB44-SSA1,704,8 3. Multiply the result under subd. 2. by the municipality's poverty factor.

SB44-SSA1,704,14 (f) "Average per capita conservation, development, and library cost" means the total 2001 conservation, development, and library expenditures, net of any related revenues, for all municipalities that are eligible to receive a payment under this section, divided by the total 2002 population for all municipalities that are eligible to receive a payment under this section and that reported 2001 conservation, development, and library expenditures.

SB44-SSA1,704,19 (g) "Average per capita public safety cost" means the total 2001 public safety expenditures, net of any related revenues, for all municipalities that are eligible to receive a payment under this section, divided by the total 2002 population for all municipalities that are eligible to receive a payment under this section and that reported 2001 public safety expenditures.

SB44-SSA1,704,22 (h) "Per capita full value" means the quotient of the 2002 equalized value of the property of a municipality, excluding the incremental value in tax increment districts, divided by the municipality's population in 2002.

SB44-SSA1,704,25 (i) Notwithstanding s. 79.005 (2), "population" means the number of persons residing in a municipality, as determined by the department of administration under s. 16.96.

SB44-SSA1,705,1 (j) "Poverty factor" means:

SB44-SSA1,705,8 1. For municipalities that had a 2002 population of 50,000 or more, an amount determined by dividing the percentage of the municipality's population with an income at or below the poverty level, as determined in the 2000 federal decennial census, by a percentage equal to the product of 1.3 multiplied by the percentage of the state's population with an income at or below the poverty level, as determined in the 2000 federal decennial census, except that a poverty factor determined under this subdivision shall be no less than 1.0 and no more than 1.35.

SB44-SSA1,705,9 2. For municipalities that had a 2002 population less than 50,000, 1.0.

SB44-SSA1,705,13 (k) "Primary per capita conservation, development, and library cost" means a municipality's actual per capita conservation, development, and library cost, not to exceed an amount equal to one-half of the average per capita conservation, development, and library cost, multiplied by 1.5.

SB44-SSA1,705,16 (L) "Primary per capita public safety cost" means a municipality's actual per capita public safety cost, not to exceed an amount equal to one-half of the average per capita public safety cost, multiplied by 1.5.

SB44-SSA1,705,21 (m) "Secondary per capita conservation, development, and library cost" means a municipality's actual per capita conservation, development, and library cost in excess of an amount equal to one-half of the average per capita conservation, development, and library cost, but not to exceed an amount equal to the average per capita conservation, development, and library cost, multiplied by 0.5.

SB44-SSA1,705,25 (n) "Secondary per capita public safety cost" means a municipality's actual per capita public safety cost in excess of an amount equal to one-half of the average per capita public safety cost, but not to exceed an amount equal to the average per capita public safety cost, multiplied by 0.5.

SB44-SSA1,706,4 (o) "Sharing factor" means 1.0, minus the quotient of a municipality's per capita full value divided by the standard value, except that if the quotient of a municipality's per capita full value divided by the standard value is greater than 1.0, the sharing factor is zero.

SB44-SSA1,706,6 (p) "Standard value" means the per capita value that results in the distribution of the entire funding level.

SB44-SSA1,706,10 (2) Eligibility. Except as provided in sub. (3), in 2004 and in 2005, a municipality is eligible for a payment under this section if the municipality is incorporated and had a population in 2002 of at least 2,500 or the municipality is unincorporated and had a population in 2002 of at least 5,000.

SB44-SSA1,706,14 (3) Exceptions. A municipality shall not receive a payment under this section if the sum of the municipality's actual per capita public safety cost for 2001 and the municipality's actual per capita conservation, development, and library cost for 2001 is less than $50.

SB44-SSA1,706,19 (4) Payments. Except as provided under s. 79.02 (3) (e), each municipality that is eligible to receive a payment under this section shall receive a payment in 2004 and in 2005 that is equal to the greater of the municipality's population in 2002 multiplied by $23 or the municipality's aidable costs multiplied by the municipality's sharing factor.

SB44-SSA1,707,3 (5) Minimum payment. (a) If the payment to any municipality under sub. (4), excluding any reduction under s. 79.02 (3) (e), in any year is less than 88.5% of the combined payments to the municipality under ss. 79.03 and 79.06 in 2003, excluding any reductions under s. 79.02 (3) (c) 3. and excluding payments under s. 79.04, the municipality has an aids deficiency. The amount of the aids deficiency is the amount by which 88.5% of the combined payments to the municipality under ss. 79.03 and 79.06 in 2003, excluding any reductions under s. 79.02 (3) (c) 3. and excluding payments under s. 79.04, exceeds the payment under sub. (4), excluding any reduction under s. 79.02 (3) (e), to the municipality in the current year.

SB44-SSA1,707,5 (b) A municipality that has an aids deficiency shall receive a payment from the amounts withheld under sub. (6) equal to its aids deficiency for that year.

SB44-SSA1,707,10 (6) Maximum payment. (a) In this subsection, "maximum allowable increase" in any year means a percentage such that the sum for all municipalities in the year of the excess of payments under sub. (4), excluding any reduction under s. 79.02 (3) (e), over the payments as limited by the maximum allowable increase, is equal to the sum of the aids deficiency under sub. (5) in that year.

SB44-SSA1,707,16 (b) If the payment to any municipality under sub. (4), excluding any reduction under s. 79.02 (3) (e), in any year exceeds the combined payments to the municipality under ss. 79.03 and 79.06 in 2003, excluding any reductions under s. 79.02 (3) (c) 3. and excluding payments under s. 79.04, by more than the maximum allowable increase, the excess shall be withheld to fund the minimum payments in that year under sub. (5) (b).

SB44-SSA1,707,19 (7) Distributions. (a) In 2004, the total amount to be distributed to municipalities under sub. (4) from the municipal aid account and s. 20.835 (1) (t) and (u) is $567,957,200.

SB44-SSA1,707,21 (b) In 2005, the total amount to be distributed to municipalities under sub. (4) from the municipal aid account is $567,957,200.

SB44-SSA1,707,23 (c) Beginning in 2006, no municipality may receive a payment under this section.

SB44-SSA1, s. 1669e Section 1669e. 79.044 of the statutes is created to read:

SB44-SSA1,708,2 79.044 Expenditure restraint supplemental aid. (1) Definitions. In this section:

SB44-SSA1,708,3 (a) "Full value" has the meaning given in s. 79.05 (1) (a).

SB44-SSA1,708,4 (b) "Inflation factor" has the meaning given in s. 79.05 (1) (am).

SB44-SSA1,708,5 (c) "Municipal budget" has the meaning given in s. 79.05 (1) (b).

SB44-SSA1,708,6 (d) "Property tax levy rate" has the meaning given in s. 79.05 (1) (c).

SB44-SSA1,708,7 (e) "Valuation factor" has the meaning given in s. 79.05 (1) (d).

SB44-SSA1,708,9 (2) Eligibility. A municipality is eligible for a payment under sub. (3) if it fulfills all of the following requirements:

SB44-SSA1,708,10 (a) It is eligible for a payment under s. 79.043.

SB44-SSA1,708,11 (b) Its property tax levy rate for 2002 is greater than 8 mills.

SB44-SSA1,708,19 (c) Its municipal budget, exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305 and recycling fee payments under s. 289.645, for 2002 increased over its municipal budget, exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305 and recycling fee payments under s. 289.645, for 2001 by less than the sum of the inflation factor and the valuation factor, both as used to determine eligibility for a payment under s. 79.05 in 2003, rounded to the nearest 0.10%.

SB44-SSA1,708,22 (3) Payments. Except as provided under s. 79.02 (3) (e), in 2004 and in 2005, each municipality that qualifies under sub. (2) shall receive a payment calculated as follows:

SB44-SSA1,708,23 (a) Subtract 8 mills from the municipality's property tax levy rate for 2002.

SB44-SSA1,708,24 (b) Multiply the amount under par. (a) by the municipality's 2001 full value.

SB44-SSA1,709,2 (c) Divide the amount under par. (b) by the total of the amounts under par. (b) for all municipalities that qualify.

SB44-SSA1,709,3 (d) Multiply the amount under par. (c) by $10,000,000.

SB44-SSA1,709,13 (4) Minimum payment. (a) If the combined payments to any municipality under sub. (3) and s. 79.043, excluding any reduction under s. 79.02 (3) (e), in any year is less than 90% of the combined payments to the municipality under ss. 79.03 and 79.06 in 2003, excluding any reductions under s. 79.02 (3) (c) 3. and excluding payments under s. 79.04, the municipality has an aids deficiency. The amount of the aids deficiency is the amount by which 90% of the combined payments to the municipality under ss. 79.03 and 79.06 in 2003, excluding any reductions under s. 79.02 (3) (c) 3. and excluding payments under s. 79.04, exceeds the combined payments under sub. (3) and s. 79.043, excluding any reduction under s. 79.02 (3) (e), to the municipality in the current year.

SB44-SSA1,709,15 (b) A municipality that has an aids deficiency shall receive a payment from the amounts withheld under sub. (5) equal to its aids deficiency for that year.

SB44-SSA1,709,21 (5) Maximum payment. (a) In this subsection, "maximum allowable increase" in any year means a percentage such that the sum for all municipalities in the year of the excess of the combined payments under sub. (3) and s. 79.043, excluding any reduction under s. 79.02 (3) (e), over the payments as limited by the maximum allowable increase, is equal to the sum of the aids deficiencies under sub. (4) in that year.

SB44-SSA1,710,2 (b) If the combined payments to any municipality under sub. (3) and s. 79.043, excluding any reduction under s. 79.02 (3) (e), in any year exceed the combined payments to the municipality under ss. 79.03 and 79.06 in 2003, excluding any reductions under s. 79.02 (3) (c) 3. and excluding payments under s. 79.04, by more than the maximum allowable increase, the excess shall be withheld to fund the minimum payments in that year under sub. (4) (b).

SB44-SSA1,710,5 (6) Distributions. (a) Beginning in 2004 and ending with the distribution in 2005, the total amount to be distributed each year to municipalities under sub. (4) from the municipal aid account is $10,000,000.

SB44-SSA1,710,7 (b) Beginning in 2006, no municipality may receive a payment under this section.

SB44-SSA1, s. 1669f Section 1669f. 79.045 of the statutes is created to read:

SB44-SSA1,710,9 79.045 Small municipalities state aid. (1) Definitions. In this section:

SB44-SSA1,710,11 (a) "Actual per capita conservation, development, and library cost" has the meaning given in s. 79.043 (1) (a).

SB44-SSA1,710,13 (b) "Actual per capita public safety cost" has the meaning given in s. 79.043 (1) (b).

SB44-SSA1,710,16 (c) Notwithstanding s. 79.005 (2), "population" means the number of persons residing in a municipality, as determined by the department of administration under s. 16.96.

SB44-SSA1,710,22 (2) Eligibility. In 2004 and in 2005, a municipality is eligible for a payment under this section if the municipality is incorporated and had a population in 2002 of less than 2,500; the municipality is unincorporated and had a population in 2002 of less than 5,000; or the sum of the municipality's actual per capita public safety cost for 2001 and the municipality's actual per capita conservation, development, and library cost for 2001 is less than $50.

SB44-SSA1,711,3 (3) Payments. Except as provided under s. 79.02 (3) (e), each municipality that is eligible to receive a payment under this section shall receive a payment in 2004 and in 2005 that is equal to the combined payments to the municipality under ss. 79.03 and 79.06 in 2003, excluding any reductions under s. 79.02 (3) (c) 3. and excluding payments under s. 79.04, multiplied by a percentage that results in the distribution of the entire funding level.

SB44-SSA1,711,6 (4) Distributions. (a) Beginning in 2004 and ending with the distribution in 2005, the total amount to be distributed each year to municipalities under sub. (3) from the municipal aid account is $125,145,000.

SB44-SSA1,711,8 (b) Beginning in 2006, no municipality may receive a payment under this section.

SB44-SSA1, s. 1669g Section 1669g. 79.046 of the statutes is created to read:

SB44-SSA1,711,12 79.046 Municipal aid distribution. Except as provided under s. 79.02 (3) (e), beginning in 2006, the amount to be distributed to municipalities is $703,102,200.

SB44-SSA1, s. 1670 Section 1670. 79.058 (3) (e) of the statutes is amended to read:

SB44-SSA1,711,14 79.058 (3) (e) In 2003, $21,181,100, less the reductions under s. 79.02 (3) (c) 3.

SB44-SSA1, s. 1670b Section 1670b. 79.10 (7r) of the statutes is repealed.

SB44-SSA1, s. 1670d Section 1670d. 79.10 (10) (a) of the statutes is amended to read:

SB44-SSA1,712,5 79.10 (10) (a) Beginning with property taxes levied in 1999, the owner of a principal dwelling may claim the credit under sub. (9) (bm) by applying for the credit on a form prescribed by the department of revenue. A claimant shall attest that, as of the certification date, the claimant is an owner of property and that such property is used by the owner in the manner specified under sub. (1) (dm). The certification date is January 1 of the year in which the property taxes are levied. The claimant shall file the application for the lottery and gaming credit with the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, with the treasurer of the city in which the property is located. Subject to review by the department of revenue, a treasurer who receives a completed application shall direct that the property described in the application be identified on the next tax roll as property for which the owner is entitled to receive a lottery and gaming credit. A claim that is made under this paragraph is valid for 5 years as long as the property is eligible for the credit under sub. (9) (bm).

SB44-SSA1, s. 1670dm Section 1670dm. 79.10 (10) (b) of the statutes is amended to read:

SB44-SSA1,712,13 79.10 (10) (b) A person who becomes eligible for a credit under sub. (9) (bm) may claim the credit by filing an application, on a form prescribed by the department of revenue, with the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, with the treasurer of the city in which the property is located. Claims made under this paragraph become invalid when claims made under par. (a) become invalid are valid for as long as the property is eligible for the credit under sub. (9) (bm).

SB44-SSA1, s. 1670dp Section 1670dp. 79.10 (10) (bm) of the statutes is amended to read:

SB44-SSA1,712,25 79.10 (10) (bm) 1. A person who is eligible for a credit under sub. (9) (bm) but whose property tax bill does not reflect the credit may claim the credit by applying to the treasurer of the taxation district in which the property is located for the credit under par. (a) by January 31 following the issuance of the person's property tax bill. The treasurer shall compute the amount of the credit; subtract the amount of the credit from the person's property tax bill; notify the person of the reduced amount of the property taxes due; issue a refund to the person if the person has paid the property taxes in full; and enter the person's property on the next tax roll as property that qualifies for a lottery and gaming credit. Claims made under this subdivision become invalid when claims made under par. (a) become invalid are valid for as long as the property is eligible for the credit under sub. (9) (bm).

SB44-SSA1,713,11 2. A person who may apply for a credit under subd. 1. but who does not timely apply for the credit under subd. 1. may apply to the department of revenue no later than October 1 following the issuance of the person's property tax bill. Subject to review by the department, the department shall compute the amount of the credit; issue a check to the person in the amount of the credit; and notify the treasurer of the county in which the person's property is located or the treasurer of the taxation district in which the person's property is located, if the taxation district collects taxes under s. 74.87. The treasurer shall enter the person's property on the next tax roll as property that qualifies for a lottery and gaming credit. Claims made under this subdivision become invalid when claims made under par. (a) become invalid are valid for as long as the property is eligible for the credit under sub. (9) (bm).

SB44-SSA1, s. 1670dr Section 1670dr. 79.10 (10) (bn) of the statutes is amended to read:

SB44-SSA1,713,23 79.10 (10) (bn) 1. If a person who owns and uses property as specified under sub. (1) (dm), as of the certification date under par. (a), transfers the property after the certification date, the transferee may apply to the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under s. 74.87, to the treasurer of the city in which the property is located for the credit under sub. (9) (bm) on a form prescribed by the department of revenue. The transferee shall attest that, to the transferee's knowledge, the transferor used the property in the manner specified under sub. (1) (dm) as of the certification date under par. (a). A claim that is made under this subdivision is valid for the year in which the property is transferred as long as the property is eligible for the credit under sub. (9) (bm).

SB44-SSA1,714,8 2. A person who is eligible for a credit under subd. 1. but whose property tax bill does not reflect the credit may claim the credit by applying to the treasurer of the taxation district in which the property is located for the credit by January 31 following the issuance of the person's property tax bill. Claims made after January 31, but no later than October 1 following the issuance of the person's property tax bill, shall be made to the department of revenue. Paragraph (bm), as it applies to processing claims made under that paragraph, applies to processing claims made under this subdivision, except that a claim that is made under this subdivision is valid for the year in which the person took possession of the transferred property under subd. 1.

SB44-SSA1, s. 1670dt Section 1670dt. 79.10 (10) (f) of the statutes is created to read: