Amendment SSA1-SB44

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:

SB44-SSA1,714,16 79.10 (10) (f) 1. Each county and city that administers the credit under sub. (9) (bm) shall implement a procedure to periodically verify the eligibility of properties for which a credit is claimed. In 2004, and every 5th year thereafter, each county and city that administers the credit under sub. (9) (bm) shall file a report with the department of revenue, in the manner and at the time prescribed by the department of revenue, that describes the procedures that the county or city uses to verify the credits claimed under this subsection and evaluates the efficacy of such procedures.

SB44-SSA1,714,22 2. On or before January 31, 2005, and every 5th year thereafter, the department of revenue shall submit a report to the joint committee on finance that summarizes the procedures described in the reports filed under subd. 1. A report submitted under this subdivision shall include a recommendation as to whether the process for certifying credits claimed under this subsection should continue unchanged or be modified to increase compliance with the constitution.

SB44-SSA1, s. 1670f Section 1670f. 79.10 (11) (b) of the statutes is amended to read:

SB44-SSA1,715,11 79.10 (11) (b) Before October 16, the department of administration shall determine the total funds available for distribution under the lottery and gaming credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all moneys projected to be transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm) and all existing and projected lottery proceeds and interest for the fiscal year of the distribution, less the amount estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r), and 20.835 (2) (q) and (3) (r) and less the required reserve under s. 20.003 (5). The joint committee on finance may revise the total amount to be distributed if it does so at a meeting that takes place before November 1. If the joint committee on finance does not schedule a meeting to take place before November 1, the total determined by the department of administration shall be the total amount estimated to be distributed under the lottery and gaming credit in the following year.

SB44-SSA1, s. 1670m Section 1670m. 84.013 (2) (a) of the statutes is amended to read:

SB44-SSA1,715,15 84.013 (2) (a) Subject to ss. 84.555 and 86.255, major highway projects shall be funded from the appropriations under ss. 20.395 (3) (bq) to (bx) and (4) (jq) and 20.866 (2) (ur) to (uum) (uur).

SB44-SSA1, s. 1671 Section 1671. 84.013 (2) (b) of the statutes is amended to read:

SB44-SSA1,715,20 84.013 (2) (b) Except as provided in ss. 84.014, 84.03 (3), and 84.555, and subject to s. 86.255, reconditioning, reconstruction and resurfacing of highways shall be funded from the appropriations under s. ss. 20.395 (3) (cq) to (cx) and 20.866 (2) (uut).

SB44-SSA1, s. 1671d Section 1671d. 84.013 (3) (zd) of the statutes is created to read:

SB44-SSA1,715,23 84.013 (3) (zd) USH 14 from approximately 2 miles west of Westby to 1.5 miles south of Viroqua in Vernon County.

SB44-SSA1, s. 1671h Section 1671h. 84.013 (3) (zh) of the statutes is created to read:

SB44-SSA1,716,2 84.013 (3) (zh) USH 18 from Main Street in the city of Prairie du Chien to STH 60 in the town of Bridgeport in Crawford County.

SB44-SSA1, s. 1671p Section 1671p. 84.013 (3) (zp) of the statutes is created to read:

SB44-SSA1,716,5 84.013 (3) (zp) USH 41 from 0.5 miles south of STH 26 to 0.5 miles north of Breezewood Lane in the city of Neenah in Winnebago County.

SB44-SSA1, s. 1671t Section 1671t. 84.013 (3) (zt) of the statutes is created to read:

SB44-SSA1,716,8 84.013 (3) (zt) USH 41 from Orange Lane in the town of Lawrence, one mile south of CTH "F" to CTH "M" in Brown County.

SB44-SSA1, s. 1672c Section 1672c. 84.014 (3m) of the statutes is created to read:

SB44-SSA1,716,21 84.014 (3m) (a) Beginning in fiscal year 2003-04, and in each fiscal year thereafter until the end of fiscal year 2010-11, from the amounts appropriated under s. 20.395 (3) (cr) or (cy) or both, the department shall allocate a total of at least $49,350,000 in each fiscal year, or the total unencumbered balance of both appropriations at the beginning of the fiscal year for each fiscal year, whichever is less, for southeast Wisconsin freeway rehabilitation projects other than the Marquette interchange reconstruction project. The department shall allocate the full amount under this paragraph in each fiscal year, and any amount allocated under this paragraph that remains unencumbered at the end of the fiscal year shall be added to the allocation under this paragraph for the subsequent fiscal year, and shall not otherwise affect the subsequent fiscal year's allocation under this paragraph.

SB44-SSA1,717,2 (b) Notwithstanding par. (a), the department may, in any fiscal year, reallocate funds for purposes of the Marquette interchange reconstruction project that were, for the same fiscal year, previously allocated under par. (a) for southeast Wisconsin freeway rehabilitation projects other than the Marquette interchange reconstruction project if all of the following apply:

SB44-SSA1,717,5 1. The department did not reduce under this paragraph, in the preceding fiscal year, the allocation under par. (a) for southeast Wisconsin freeway rehabilitation projects other than the Marquette interchange reconstruction project.

SB44-SSA1,717,8 2. The department has submitted to the joint committee on finance a request to reallocate funds under this paragraph and the request is approved, or modified and approved, under par. (d).

SB44-SSA1,717,16 (c) If funds are reallocated in any fiscal year under par. (b), in the subsequent fiscal year, the department shall, from funds that otherwise would have been allocated to the Marquette interchange reconstruction project, increase the allocation under par. (a) for the subsequent fiscal year for southeast Wisconsin freeway rehabilitation projects other than the Marquette interchange reconstruction project by an amount equal to the amount reallocated to the Marquette interchange reconstruction project under par. (b) in the preceding fiscal year.

SB44-SSA1,718,2 (d) If the department submits a request under par. (b) 2., and the cochairpersons of the joint committee on finance do not notify the department within 14 working days after the date of the submittal that the committee has scheduled a meeting for the purpose of reviewing the request, the request is considered approved for purposes of par. (b) 2. and the department may take the action specified in the request. If, within 14 working days after the date of the submittal, the cochairpersons of the committee notify the department that the committee has scheduled a meeting for the purpose of reviewing the request, the department may not take the action specified in the request until it is approved by the committee, as submitted or as modified.

SB44-SSA1, s. 1672g Section 1672g. 84.014 (4) of the statutes is renumbered 84.014 (4) (a).

SB44-SSA1, s. 1672h Section 1672h. 84.014 (4) (b) of the statutes is created to read: