AB58-SA1,11,2423 7. Region 7, consisting of the counties of Kenosha, Milwaukee, Ozaukee,
24Racine, Walworth, Washington, and Waukesha.
AB58-SA1,12,2
18. Region 8, consisting of the counties of Grant, Green, Iowa, Lafayette, and
2Richland.
AB58-SA1,12,43 9. Region 9, consisting of the counties of Barron, Chippewa, Clark, Dunn, Eau
4Claire, Polk, and St. Croix.
AB58-SA1,12,95 (f) "Taxable value" means, for a municipality, the equalized assessed value of
6all property located in the municipality, as determined under s. 70.57, excluding the
7value of any tax increments under s. 66.1105, and, for a county, the equalized
8assessed value of all property located in the county, as determined under s. 70.57,
9excluding the value of any tax increments under s. 66.1105.
AB58-SA1,12,1310 (g) "Valuation factor" means a percentage equal to 60 percent of the percentage
11change in the region's equalized value under s. 70.57 due to new construction less
12improvements removed between the year before the statement under s. 79.015 and
13the previous year, but not less than zero nor greater than 2.
AB58-SA1,12,15 14(2) Eligibility. A municipality is eligible to receive a payment under sub. (4)
15if it fulfills all of the following requirements:
AB58-SA1,12,1716 (a) The municipality's municipal tax rate for the year before the statement
17under s. 79.015 is greater than 5 mills.
AB58-SA1,12,1918 (b) The municipality's municipal tax levy for the year of the statement under
19s. 79.015 is no greater than the municipality's maximum allowable levy.
AB58-SA1,12,22 20(3) Consumer price index. Annually, on August 1, the department of revenue
21shall certify to the joint committee on finance the appropriate percentage change in
22the consumer price index that is to be used to determine the inflation factor.
AB58-SA1,12,24 23(4) Payments. (a) Beginning in 2007, each municipality that is eligible under
24sub. (2) shall receive a payment calculated by the department of revenue as follows:
AB58-SA1,12,2525 1. Subtract 5 mills from the municipality's municipal tax rate.
AB58-SA1,13,2
12. Multiply the amount determined under subd. 1. by the municipality's
2taxable value.
AB58-SA1,13,43 3. Divide the amount determined under subd. 2. by the total of the amounts
4under subd. 2. for all municipalities that are eligible for a payment under sub. (2).
AB58-SA1,13,55 4. Multiply the amount determined under subd. 3. by $58,145,700.
AB58-SA1,13,76 (b) Each municipality that is eligible under sub. (2) shall receive an additional
7payment calculated by the department of revenue as follows:
AB58-SA1,13,98 1. Subtract the municipal tax levy, as determined under par. (a) 1., from the
9municipality's maximum allowable levy.
AB58-SA1,13,1110 2. Divide the amount determined under subd. 1. by the total of the amounts
11under subd. 1. for all municipalities that are eligible for a payment under sub. (2).
AB58-SA1,13,1212 3. Multiply the amount determined under subd. 2. by $10,000,000.
AB58-SA1,13,14 13(5) Adjustments. For purposes of determining eligibility for and the amount
14of the payments under this section:
AB58-SA1,13,1915 (a) If a municipality transfers to another governmental unit responsibility for
16providing any service that the municipality provided in the preceding year, its
17municipal tax levy for the preceding year shall be decreased to reflect the amount
18that the municipality levied to provide that service, as determined by the department
19of revenue.
AB58-SA1,13,2320 (b) If a municipality increases the services that it provides by adding
21responsibility for providing a service transferred to it from another governmental
22unit in any year, its municipal tax levy for the preceding year shall be increased to
23reflect the cost of that service, as determined by the department of revenue.
AB58-SA1,14,224 (c) If in any year a municipality's distribution under s. 79.043 (5) is less than
25the municipality's distribution under s. 79.043 (5) in the previous year, the

1municipality's maximum allowable levy shall be increased to reflect the reduction in
2the distribution.
AB58-SA1,14,83 (d) The maximum allowable levy otherwise applicable under this section does
4not apply to amounts levied by a municipality for the payment of any general
5obligation debt service, including debt service on debt issued or reissued to fund or
6refund outstanding obligations of the municipality, interest on outstanding
7obligations of the political subdivision, or the payment of related issuance costs or
8redemption premiums, secured by the full faith and credit of the municipality.
AB58-SA1, s. 2p 9Section 2p. 79.052 of the statutes is created to read:
AB58-SA1,14,10 1079.052 County levy restraint program. (1) Definitions. In this section:
AB58-SA1,14,1411 (a) "County tax levy" means the sum for all municipalities in the county of the
12amounts reported as total county taxes levied on the statement of taxes filed with the
13department of revenue under s. 73.10, not including any taxes levied under s.
14115.817 (9).
AB58-SA1,14,1715 (b) "County tax rate" means the county tax levy divided by the equalized
16assessed value of all property located in the county, as determined under s. 70.57,
17excluding the value of any tax increments under s. 66.1105.
AB58-SA1,14,2018 (bm) "Debt service" includes debt service on debt issued or reissued to fund or
19refund outstanding county obligations, interest on outstanding county obligations,
20and related issuance costs and redemption premiums.
AB58-SA1,14,2421 (c) "Inflation factor" means a percentage equal to the average annual
22percentage change in the U.S. consumer price index for all urban consumers, U.S.
23city average, as determined by the U.S. department of labor, for the 12 months
24ending on June 30 of the year before the statement under s. 79.015.
AB58-SA1,15,4
1(d) "Maximum allowable levy" means the county tax levy for the year before the
2statement under s. 79.015, as adjusted under sub. (5), multiplied by the sum of one
3plus 85 percent of the inflation factor and 85 percent of the valuation factor, rounded
4to the nearest 0.01 percent.
AB58-SA1,15,85 (e) "Valuation factor" means a percentage equal to 60 percent of the percentage
6change in the county's equalized value under s. 70.57 due to new construction less
7improvements removed between the year before the statement under s. 79.015 and
8the previous year, but not less than zero nor greater than 2.
AB58-SA1,15,11 9(2) Eligibility. A county is eligible to receive a payment under sub. (4) if the
10county's county tax levy for the year of the statement under s. 79.015 is no greater
11than the county's maximum allowable levy.
AB58-SA1,15,14 12(3) Consumer price index. Annually, on August 1, the department of revenue
13shall certify to the joint committee on finance the appropriate percentage change in
14the consumer price index that is to be used to determine the inflation factor.
AB58-SA1,15,16 15(4) Payments. (a) Beginning in 2007, each county that is eligible under sub.
16(2) shall receive a payment calculated by the department of revenue as follows:
AB58-SA1,15,1717 1. Determine the county tax levy for the county.
AB58-SA1,15,1918 2. Divide the amount determined under subd. 1. by the total of the amounts
19under subd. 1. for all counties that are eligible for a payment under sub. (2).
AB58-SA1,15,2020 3. Multiply the amount determined under subd. 2. by $25,000,000.
AB58-SA1,15,2221 (b) Beginning in 2007, each county that is eligible under sub. (2) shall receive
22an additional payment calculated by the department of revenue as follows:
AB58-SA1,15,2423 1. Subtract the county tax levy, as determined under par. (a) 1., from the
24county's maximum allowable levy.
AB58-SA1,16,2
12. Divide the amount determined under subd. 1. by the total of the amounts
2under subd. 1. for all counties that are eligible for a payment under sub. (2).
AB58-SA1,16,33 3. Multiply the amount determined under subd. 2. by $10,000,000.
AB58-SA1,16,5 4(5) Adjustments. For purposes of determining eligibility for and the amount
5of the payments under this section:
AB58-SA1,16,96 (a) If a county transfers to another governmental unit responsibility for
7providing any service that the county provided in the preceding year, its county tax
8levy for the preceding year shall be decreased to reflect the amount that the county
9levied to provide that service, as determined by the department of revenue.
AB58-SA1,16,1310 (b) If a county increases the services that it provides by adding responsibility
11for providing a service transferred to it from another governmental unit in any year,
12its county tax levy for the preceding year shall be increased to reflect the cost of that
13service, as determined by the department of revenue.
AB58-SA1,16,1614 (c) If in any year a county's distribution under s. 79.043 (5) is less than the
15county's distribution under s. 79.043 (5) in the previous year, the county's maximum
16allowable levy shall be increased to reflect the reduction in the distribution.
AB58-SA1,16,2217 (d) The maximum allowable levy otherwise applicable under this section does
18not apply to amounts levied by a county for the payment of any general obligation
19debt service, including debt service on debt issued or reissued to fund or refund
20outstanding obligations of the county, interest on outstanding obligations of the
21county, or the payment of related issuance costs or redemption premiums, secured
22by the full faith and credit of the county.
AB58-SA1, s. 2q 23Section 2q. 79.095 (4) of the statutes is amended to read:
AB58-SA1,17,924 79.095 (4) Payment. The department shall calculate the payments due each
25taxing jurisdiction under this section by multiplying the full value as of the January

11 of the preceding year of the property that is exempt under s. 70.11 (39) and (39m)
2and that is located in the jurisdiction by the full-value gross tax rate of the
3jurisdiction for the preceding year. The department shall certify the amount of the
4payment due each taxing jurisdiction to the department of administration, which
5shall make the payments on or before the first Monday in May except that, beginning
6in 2007, the department of administration shall make the payments on or before the
74th Monday in July. For purposes of ch. 121, school districts shall treat the payments
8made in July under this subsection as if they had been received in the previous school
9year
.
AB58-SA1, s. 2r 10Section 2r. 79.10 (2) of the statutes is amended to read:
AB58-SA1,17,1811 79.10 (2) Notice to municipalities. On or before December 1 of the year
12preceding the distribution distributions under sub. (7m) (a), the department of
13revenue shall notify the clerk of each town, village and city of the estimated fair
14market value, as determined under sub. (11), to be used to calculate the lottery and
15gaming credit under sub. (5) and of the amount amounts to be distributed to it under
16sub. (7m) (a) on in the following 4th Monday in July year. The anticipated receipt
17of such distribution distributions shall not be taken into consideration in
18determining the tax rate of the municipality but shall be applied as tax credits.
AB58-SA1, s. 2s 19Section 2s. 79.10 (4) of the statutes is amended to read:
AB58-SA1,17,2520 79.10 (4) School levy tax credit. The amount appropriated under s. 20.835
21(3) (b) shall be distributed to municipalities in proportion to their share of the sum
22of average school tax levies for all municipalities, as adjusted under sub. (7) except
23that $150,000,000 of the amount appropriated shall be distributed to municipalities
24in proportion to their share of general school aids paid under s. 20.255 (2) (ac), (af),
25and (r) in the year of notification, as determined by the department of revenue
.
AB58-SA1, s. 2sv
1Section 2sv. 79.10 (7m) (a) 1. of the statutes is renumbered 79.10 (7m) (a) 1.
2a. and amended to read:
AB58-SA1,18,53 79.10 (7m) (a) 1. a. The Except as provided in subd. 1. b., the amount
4determined under sub. (4) shall be distributed by the department of administration
5on the 4th Monday in July.
AB58-SA1, s. 2t 6Section 2t. 79.10 (7m) (a) 1. b. of the statutes is created to read:
AB58-SA1,18,177 79.10 (7m) (a) 1. b. No later than September 15, 2006, the department of
8administration shall determine whether general fund revenue during the 2005-07
9biennium will exceed the amount of general fund revenue estimated under the
102005-07 biennial budget, plus any amount expended under s. 20.255 (2) (af). An
11amount equal to the amount of any excess determined under this subd. 1. b., not to
12exceed $150,000,000, but reduced by the amount transferred to the health care
13quality improvement fund under s. 16.518 (4), shall be distributed by the department
14of administration on June 15, 2007, and on each June 15 thereafter an identical
15amount shall be distributed, and the balance of the amount determined under sub.
16(4) shall be distributed on the 4th Monday in July 2007, and on each 4th Monday in
17July thereafter.
AB58-SA1, s. 2v 18Section 2v. 79.10 (7m) (a) 2. of the statutes is amended to read:
AB58-SA1,18,2419 79.10 (7m) (a) 2. The town, village or city treasurer shall settle for the amounts
20distributed under this paragraph on the 4th Monday in July with the appropriate
21county treasurer not later than August 15. Failure to settle timely under this
22subdivision subjects the town, village or city treasurer to the penalties under s. 74.31.
23On or before August 20, the county treasurer shall settle with each taxing
24jurisdiction, including towns, villages and cities except 1st class cities, in the county.
AB58-SA1, s. 2w 25Section 2w. 79.10 (9) (b) of the statutes is amended to read:
AB58-SA1,19,8
179.10 (9) (b) Property tax relief credit. Except as provided in ss. 79.175 and
279.18, every property taxpayer of the municipality having assessed property shall
3receive a tax credit in an amount determined by applying the percentage of the
4amount of the value of property assessed to the taxpayer to the amount of the
5distribution distributions to be made to the municipality under sub. (7m) (a), as
6stated in the December 1 notification from the department of revenue, except that
7no taxpayer may receive a credit larger than the total amount of property taxes to
8be paid on each parcel for which tax is levied for that year by that taxpayer.
AB58-SA1, s. 2x 9Section 2x. 79.14 of the statutes is amended to read:
AB58-SA1,19,12 1079.14 School levy tax credit. The appropriation under s. 20.835 (3) (b) is
11$319,305,000 in 1994, 1995, and 1996 and is; $469,305,000 beginning in 1997 and
12ending in 2006; and $619,305,000 in 2007 and in each year thereafter.".
AB58-SA1,19,13 137. Page 8, line 20: before that line insert:
AB58-SA1,19,14 14" Section 2ya. 121.905 (1) of the statutes is amended to read:
AB58-SA1,19,1715 121.905 (1) In this section, "revenue ceiling" means $6,900, except that
16"revenue ceiling" means $7,400
$8,100 in the 2003-04 2005-06 school year and
17$7,800 $8,400 in any subsequent school year.
AB58-SA1, s. 2yb 18Section 2yb. 121.905 (3) (b) 1. of the statutes is amended to read:
AB58-SA1,19,2319 121.905 (3) (b) 1. Except as provided under subd. 2. and s. 121.91 (8), divide the
20result in par. (a) 1. by the sum of the average of the number of pupils enrolled in the
213 previous school years and the number of pupils enrolled who were school district
22residents and solely enrolled in a special education program provided by a county
23children with disabilities education board program in the previous school year.".
AB58-SA1,19,24 248. Page 8, line 20: delete the material inserted by assembly amendment 3.
AB58-SA1,20,1
19. Page 8, line 21: delete "and (4)" and substitute "and, (4), and (8)".
AB58-SA1,20,3 210. Page 10, line 9: delete "For" and substitute "For Except as provided in sub.
3(8), for
".
AB58-SA1,20,4 411. Page 10, line 17: after that line insert:
AB58-SA1,20,5 5" Section 8d. 121.91 (8) of the statutes is created to read:
AB58-SA1,20,126 121.91 (8) Beginning with the calculation of a school district's revenue limit for
7the 2006-07 school year, a school district's base revenue per member under s. 121.905
8(3) (b) 1., a school district's revenue limit under sub. (2m), and the adjustment for
9declining enrollment under sub. (4) (f) shall be calculated as provided in those
10sections and with a 5-year rolling average of enrollment instead of a 3-year rolling
11average of enrollment. The result that provides a school district with the higher
12revenue limit is the one in effect.
AB58-SA1,20,13 13Section 8e . Appropriation changes; public instruction.
AB58-SA1,20,19 14(1) In the schedule under section 20.005 (3) of the statutes for the appropriation
15to the department of public instruction under section 20.255 (2) (ac) of the statutes,
16as affected by the acts of 2005, the dollar amount is increased by $285,000,000 for
17fiscal year 2005-06 and the dollar amount is increased by $415,000,000 for fiscal
18year 2006-07 to increase funding for the purposes for which the appropriation is
19made.
AB58-SA1, s. 8m 20Section 8m. Initial applicability; revenue.
AB58-SA1,20,22 21(1) Municipal aid payments. The treatment of section 79.043 (4) of the statutes
22first applies to payments distributed in 2005.
AB58-SA1, s. 8s 23Section 8s. Effective dates; public instruction. This act takes effect on the
day after publication, except as follows:
AB58-SA1,21,2
1(1) Section 8e of this act takes effect on the day after publication or on the day
2after publication of the 2005-07 biennial budget act, whichever is later.".
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