SECTION 27. 91.59 (2m) of the statutes is created to read:
91.59 (2m) A county shall make a proposed agricultural preservation plan or revision to a plan available to the public for at least 30 days before the public hearing under s. 59.69 (3) (d) and shall accept comments from the public during that time.
SECTION 28. 91.61 of the statutes is renumbered 91.61 (1) and amended to read:
91.61 (1) Upon Before the effective date of this subsection .... [revisor inserts date], upon completion of a county agricultural preservation plans plan described in this subchapter, copies of the plan may be submitted to the board for review and certification under s. 91.06.
SECTION 29. 91.61 (2) of the statutes is created to read:
91.61 (2) Beginning on the effective date of this subsection .... [revisor inserts date], to apply for certification under s. 91.06 for a county agricultural preservation plan or a revision to the plan, a county shall submit all of the following to the department:
(a) A copy of the plan or revision to the plan.
(b) A description of how the plan or revision to the plan complies with ss. 91.51 to 91.59.
(c) Other relevant information required by the department by rule.
(d) A statement signed by the county corporation counsel certifying that the plan or revision to the plan complies with ss. 91.51 to 91.59.
SECTION 30. 91.75 (6) of the statutes is amended to read:
91.75 (6) For purposes of farm consolidation and if permitted by local regulation, farm residences or structures which that existed prior to the adoption of the ordinance may be separated from a larger farm parcel. Farm residences or structures with up to 5 acres of land which that are separated from a larger farm parcel under this section are not subject to the lien under s. 91.19 (8) to (10), as payment required in s. 91.77 (2) or 91.79.
SECTION 31. 91.77 (2) of the statutes is amended to read:
91.77 (2) Land which is rezoned Except as otherwise provided in this subsection, rezoning under this section shall be subject to the lien provided under s. 91.19 (8) to (10) for the amount of tax credits paid on the land rezoned may not be completed until the landowner makes a payment of $100 per acre of land that is rezoned to the county, city, village, or town that approves the petition. If the rezoning occurs solely as a result of action initiated by a governmental unit, any lien required under s. 91.19 (8) to (10) other than the county, city, village, or town that approves the petition, the payment shall be paid made by the governmental unit initiating the action. If the rezoning occurs solely as a result of action initiated by the county, city, village, or town that approves the petition, that county, city, village, or town shall make the payment to the department.
SECTION 32. 91.78 of the statutes is renumbered 91.78 (1) and amended to read:
91.78 (1) Copies Before the effective date of this subsection .... [revisor inserts date], copies of exclusive agricultural zoning ordinances may be submitted to the board for review and certification under s. 91.06.
SECTION 33. 91.78 (2) of the statutes is created to read:
91.78 (2) Beginning on the effective date of this subsection .... [revisor inserts date], to apply for certification under s. 91.06 for an exclusive agricultural use zoning ordinance or a revision to the ordinance, a county, city, village, or town shall submit all of the following to the department:
(a) A copy of the ordinance or revision to the ordinance.
(b) A description of how the ordinance or revision to the ordinance complies with ss. 91.75 and 91.77.
(c) Other relevant information required by the department by rule.
(d) A statement signed by the chief elected official, as defined in s. 229.821 (3), of, or the attorney for, the county, city, village, or town certifying that the ordinance or revision to the ordinance complies with ss. 91.75 and 91.77.
SECTION 34. 91.79 of the statutes is amended to read:
91.79 Conditional uses; lien payment. Any land zoned under this subchapter which is granted A county, city, village, or town may not grant a special exception or conditional use permit for a use which is not an agricultural use shall be subject to the lien provided under s. 91.19 (8) to (10) for the amount of tax credits paid on the land granted such a permit for land zoned under this subchapter until the landowner pays to the county, city, village, or town $100 per acre of land for which the special exception or conditional use permit is granted.
SECTION 9303. Initial applicability; Agriculture, Trade and Consumer Protection.
(1) FARMLAND PRESERVATION CONVERSION FEES. The treatment of sections 91.17 (1), (2), and (3), 91.19 (2) (intro.), (3), (5), (6t), (7), (7m), and (8) to (13), 91.23, 91.75 (6), 91.77 (2), and 91.79 of the statutes first applies to land that is released or relinquished from a farmland preservation agreement or rezoned from exclusive agricultural zoning on the effective date of this subsection.
SECTION 9403. Effective dates; Agriculture, Trade and Consumer Protection.
(1) FARMLAND PRESERVATION CHANGES. The treatment of sections 71.60 (1) (b) and (c) 3., 5., and 8., 91.13 (8) (fm), 91.17 (1), (2), and (3), 91.19 (2) (intro.), (3), (5), (6p), (6s) (a) 1., (b), (c), and (d), (6t), (7), (7m), and (8) to (13), 91.21 (1), 91.23, 91.59 (title) and (2m), 91.75 (6), 91.77 (2), and 91.79 and subchapter III of chapter 91 of the statutes, the renumbering and amendment of sections 91.06, 91.61, and 91.78 of the statutes, the creation of sections 91.06 (2) and (3), 91.61 (2), and 91.78 (2) of the statutes, and SECTION 9303 (1) of this act take effect on October 1, 2007, or on the day after publication, whichever is later.
(End)
LRB-1466LRB-1466/2
JK:jld:rs
2007 - 2008 LEGISLATURE
DOA:......Hatch, BB0333 - Municipal and county levy restraint incentive and bonus program
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
Local government
Under current law, the Expenditure Restraint Program provides an annual state aid payment to any municipality that has a property tax rate greater than five mills and that limits the growth of its municipal budget according to a formula based, generally, on 60 percent of the percentage change in the equalized assessed value of new construction located in the municipality and on the rate of inflation.
This bill eliminates the Expenditure Restraint Program and replaces it with the Municipal Levy Restraint Program. The Municipal Levy Restraint Program provides annual state aid payments, beginning in 2009, to any municipality that has a property tax rate greater than five mills and that limits its property tax levy to an amount that is no greater than the maximum allowable levy according to a formula that is based, generally, on 60 percent of the percentage change in the equalized assessed value of new construction located in the region in which the municipality is located and on the rate of inflation.
This bill creates the County Levy Restraint Program, which provides annual state aid payments, beginning in 2009, to any county that limits its property tax levy to an amount that is no greater than the maximum allowable levy according to a formula that is based, generally, on 60 percent of the percentage change in the equalized assessed value of new construction located in the county and on the rate of inflation.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 20.835 (1) (c) of the statutes is amended to read:
20.835 (1) (c) Expenditure restraint program account. A sum sufficient to make the payments under s. 79.05. No moneys may be encumbered or expended from this appropriation after December 31, 2008.
SECTION 2. 20.835 (1) (cb) of the statutes is created to read:
20.835 (1) (cb) Municipal levy restraint payment account. Beginning in 2009, a sum sufficient to make the payments to municipalities under s. 79.051 (4) (a).
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 3. 20.835 (1) (cd) of the statutes is created to read:
20.835 (1) (cd) Municipal levy restraint bonus payment account. Beginning in 2009, a sum sufficient to make the payments to municipalities under s. 79.051 (4) (b).
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 4. 20.835 (1) (cf) of the statutes is created to read:
20.835 (1) (cf) County levy restraint payment account. Beginning in 2009, a sum sufficient to make the payments to counties under s. 79.052 (4) (a).
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 5. 20.835 (1) (cg) of the statutes is created to read:
20.835 (1) (cg) County levy restraint bonus payment account. Beginning in 2009, a sum sufficient to make the payments to counties under s. 79.052 (4) (b).
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 6. 79.01 (1) of the statutes is amended to read:
79.01 (1) There is established an account in the general fund entitled the "Expenditure Restraint Program Account." There shall be appropriated to that account $25,000,000 in 1991, in 1992, and in 1993; $42,000,000 in 1994; $48,000,000 in each year beginning in 1995 and ending in 1999; $57,000,000 in the year 2000 and in the year 2001; $57,570,000 in 2002; and $58,145,700 in 2003 and in each year thereafter, ending in 2008.
SECTION 7. 79.01 (5) of the statutes is created to read:
79.01 (5) There is established an account in the general fund entitled the "County Levy Restraint Payment Account." There shall be appropriated to that account $15,000,000 in 2009 and in each year thereafter.
SECTION 8. 79.01 (5b) of the statutes is created to read:
79.01 (5b) There is established an account in the general fund entitled the "Municipal Levy Restraint Payment Account." There shall be appropriated to that account $58,145,700 in 2009 and in each year thereafter.
SECTION 9. 79.01 (6) of the statutes is created to read:
79.01 (6) There is established an account in the general fund entitled the "County Levy Restraint Bonus Payment Account." There shall be appropriated to that account $10,000,000 in 2009 and in each year thereafter.
SECTION 10. 79.01 (6b) of the statutes is created to read:
79.01 (6b) There is established an account in the general fund entitled the "Municipal Levy Restraint Bonus Payment Account." There shall be appropriated to that account $5,000,000 in 2009 and in each year thereafter.
SECTION 11. 79.015 of the statutes is amended to read:
79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.03, 79.035, 79.04, 79.05, 79.051, 79.052, 79.058, and 79.06.
SECTION 12. 79.02 (2) (b) of the statutes is amended to read:
79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15% of the municipality's or county's estimated payments under ss. 79.03, 79.035, 79.04, 79.058, and 79.06 and 100% of the municipality's or county's estimated payments under s. ss. 79.05, 79.051, and 79.052.
SECTION 13. 79.05 (7) of the statutes is created to read:
79.05 (7) Beginning in 2009, no municipality may receive a payment under this section.
SECTION 14. 79.051 of the statutes is created to read:
79.051 Municipal levy restraint program. (1) DEFINITIONS. In this section:
(a) "Debt service" includes debt service on debt issued or reissued to fund or refund outstanding municipal obligations, interest on outstanding municipal obligations, and related issuance costs and redemption premiums.
(b) "Inflation factor" means a percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on June 30 of the year before the statement under s. 79.015.
(c) "Maximum allowable levy" means the municipal tax levy for the year before the statement under s. 79.015, as adjusted under sub. (5), multiplied by the sum of one plus 85 percent of the inflation factor and 85 percent of the valuation factor, rounded to the nearest 0.01 percent.
(d) "Municipal tax levy" means the amounts reported as the total taxes levied for each town, village, or city on the statement of taxes filed with the department of revenue under s. 73.10, not including the incremental levy for municipal tax incremental financing districts and the incremental levy for county environmental tax financing districts.
(e) "Municipal tax rate" means the municipal tax levy divided by the taxable value.
(f) "Taxable value" means the equalized assessed value of all property located in the municipality, as determined under s. 70.57, excluding the value of any tax increments under s. 66.1105.
(g) "Valuation factor" means a percentage equal to 60 percent of the percentage change in the municipality's equalized value under s. 70.57 due to new construction less improvements removed between the year before the statement under s. 79.015 and the previous year, but not less than zero nor greater than 2.
(2) ELIGIBILITY. A municipality is eligible to receive a payment under sub. (4) if it fulfills all of the following requirements:
(a) The municipality's municipal tax rate for the year before the statement under s. 79.015 is greater than 5 mills.
(b) The municipality's municipal tax levy for the year of the statement under s. 79.015 is no greater than the municipality's maximum allowable levy.
(3) CONSUMER PRICE INDEX. Annually, on August 1, the department of revenue shall certify to the joint committee on finance the appropriate percentage change in the consumer price index that is to be used to determine the inflation factor.
(4) PAYMENTS. (a) Beginning in 2009, each municipality that is eligible under sub. (2) shall receive a payment calculated by the department of revenue as follows:
1. Subtract 5 mills from the municipality's municipal tax rate.
2. Multiply the amount determined under subd. 1. by the municipality's taxable value.
3. Divide the amount determined under subd. 2. by the total of the amounts under subd. 2. for all municipalities that are eligible for a payment under sub. (2).
4. Multiply the amount determined under subd. 3. by $58,145,700.
(b) Each municipality that is eligible under sub. (2) shall receive an additional payment calculated by the department of revenue as follows:
1. Subtract the municipal tax levy, as determined under par. (a) 1., from the municipality's maximum allowable levy.
2. Divide the amount determined under subd. 1. by the total of the amounts under subd. 1. for all municipalities that are eligible for a payment under sub. (2).
3. Multiply the amount determined under subd. 2. by $10,000,000.
