SB273: Bill Text

SB273,2,4 66.607 Payment for local governmental services by owners of certain tax-exempt real property. (1) In this section, "municipality" means a city, town or village.

SB273,2,7 (2) On or before January 31, each municipality shall impose a service fee on the owners of all real property in the municipality that is exempt under s. 70.11 from taxation except the following:

SB273,2,8 (a) Property that is exempt under s. 70.11 (2) or (27).

SB273,2,9 (b) Property for which aids are paid under s. 70.114.

SB273,2,11 (c) Property owned by churches or religious associations and used primarily for religious services or for education.

SB273,2,12 (d) The beds of navigable lakes.

SB273,2,13 (e) Lands owned by this state for highway purposes.

SB273,2,15 (3) A municipality shall compute the service fee for real property on which at least one building is located as follows:

SB273,3,2 (a) Determine the gross cost, as shown in the municipality's current budget, of the following:

SB273,3,3 1. Solid waste management, as defined in s. 144.43 (6).

SB273,3,4 2. Police and fire protection, excluding emergency medical services.

SB273,3,6 3. Street construction, repair and maintenance, including snow and ice removal, and traffic control.

SB273,3,7 (b) Subtract from the amount under par. (a) the sum of the following:

SB273,3,9 1. Municipal revenues that are directly related to the services under par. (a), including service charges other than those imposed under this section.

SB273,3,11 2. State and federal aid payments that reimburse the municipality for all or part of the cost of the services under par. (a).

SB273,3,13 3. Other intergovernmental subsidies that reimburse the municipality for all or part of the cost of the services under par. (a).

SB273,3,17 4. The amount determined by dividing the total cost of providing the services under par. (a) by the total amount of municipal expenditures, both as shown in the current budget, and then multiplying that result by the total amount to be received by the municipality during the current year under subch. I of ch. 79.

SB273,3,19 (c) Divide the amount under par. (b) by the total square feet of all of the buildings in the municipality.

SB273,3,21 (d) Multiply the amount under par. (c) by the number of square feet of the buildings on the property.

SB273,3,25 (4) A municipality shall compute the service fee for real property on which no buildings are located by multiplying the number of square feet of the property by a rate, to be determined by the municipality that is lower than the rate under sub. (3) (c).

SB273, s. 2 Section 2. 70.113 (5) of the statutes is created to read:

SB273,4,3 70.113 (5) No payment may be made under this section for any property during any year that a payment is made for that property under s. 66.607.

SB273, s. 3 Section 3. 70.119 (8) of the statutes is amended to read:

SB273,4,8 70.119 (8) This section supersedes other statutes relating to payments for municipal services, except that no payment may be made under sub. (2) for property for which a payment is made under s. 66.607. Extraordinary police services provided to state facilities are subject to reimbursement under s. 16.008.

SB273, s. 4 Section 4. 79.03 (3) (b) 4. (intro.) of the statutes is amended to read:

SB273,4,16 79.03 (3) (b) 4. (intro.) "Local purpose revenues" means the sum of payments under s. 66.607, local general purpose taxes, regulation revenues, revenues for services to private parties by a county's or municipality's general operations or enterprises, revenue for sanitation services to private parties, special assessment revenues, tax base equalization aids and, for municipalities only, a proxy for private sewer service costs, a proxy for private solid waste and recycling service costs and a proxy for retail charges for fire protection purposes. In this subdivision:

SB273, s. 5 Section 5. Nonstatutory provisions; transition.

SB273,4,23 (1)  Notwithstanding sections 66.607 and 70.113 (5) of the statutes, as created by this act, for the first year for which a service fee is imposed by a municipality, the owner of property for which aids were paid under section 70.113 of the statutes during the previous year shall pay the amount calculated under that section or the amount calculated under section 66.607 of the statutes, as created by this act, whichever is greater.

SB273, s. 6 Section 6. Effective date.

SB273,5,1 (1)  This act takes effect on the January 1 after publication.

SB273,5,2 (End)