1999 - 2000 LEGISLATURE
April 22, 1999 - Introduced by Representatives M. Lehman, Goetsch, Wood,
Huebsch, Ladwig, Montgomery, Stone, J. Lehman, Klusman, Owens, Urban,
Porter, Bock, Reynolds, Olsen and Nass, cosponsored by Senators Decker,
Panzer, Wirch, Burke, Schultz, Chvala, Shibilski, Cowles, Roessler,
Grobschmidt, Jauch, Moen and Robson. Referred to Committee on Ways and
Means.
AB300,2,2
1An Act to repeal 20.115 (4) (g), 20.115 (4) (h), 20.455 (2) (g), 20.505 (8) (g), 20.505
2(8) (i), 562.077 and 563.05 (6);
to renumber 563.135 and 563.80;
to amend
320.003 (5), 20.115 (4) (a), 20.115 (4) (b), 20.435 (7) (kg), 20.455 (2) (r), 20.505 (8)
4(h), 20.505 (8) (j), 20.566 (2) (r), 20.566 (8), 20.835 (2) (q), 20.835 (3) (q), 25.17
5(1) (jr), 25.75 (title), 25.75 (2), 25.75 (3) (intro.), 25.75 (3) (a), 25.75 (3) (b) 4.,
625.75 (3) (e), 66.058 (3) (c) 8., 79.10 (1m), 79.10 (2), 79.10 (5), 79.10 (7m) (b) (title)
7and 1. a., 79.10 (9) (bm), 79.10 (9) (c), 79.10 (11) (title), (b) and (c), 79.11 (2), 79.11
8(3) (b), 93.31, 562.02 (2) (f), 562.04 (1) (b) 4., 562.04 (2) (d), 562.05 (2), 562.065
9(3) (d) (title) and 2., 562.065 (3m) (c) (title) and 2., 562.065 (4), 562.09 (2) (e),
10562.124 (2), 563.13 (4), 563.16, 563.92 (2), 563.98 (1g), 565.02 (6) and 565.02 (7);
11and
to create 20.505 (8) (q), 20.505 (8) (r), 20.835 (3) (r), 25.75 (1) (am), 25.75
12(1) (d), 25.75 (3) (f), 79.10 (1) (dm), 79.10 (7r), 79.10 (10), 562.065 (3) (cm),
1563.055 (6), 563.135 (2m), 563.22 (2) (c) and 563.80 (2m) of the statutes;
2relating to: the property tax lottery credit and making appropriations.
Analysis by the Legislative Reference Bureau
Under current law, every owner of taxable real property is entitled to a property
tax lottery credit regardless of whether the owner's taxable real property is the
owner's primary residence. The state constitution requires that all lottery proceeds,
less money used for the regulation of and enforcement of laws relating to the lottery,
be applied to the property tax lottery credit.
On April 6, 1999, Wisconsin voters approved amendments to sections 24 (3), (5)
and (6) (a) of article IV of the state constitution. The amendments require all moneys
received by the state that are attributable to bingo, pari-mutuel on-track betting
and the lottery, less the moneys used for the regulation of or enforcement of laws
relating to bingo, pari-mutuel on-track betting and the lottery, be used for property
tax relief for state residents regardless of the income or age of the resident.
This bill restores the language of the property tax lottery credit that existed
prior to the 1997-98 legislative session. The bill changes the name of the property
tax lottery credit to the property tax gaming credit and provides a property tax
gaming credit to any taxpayer whose primary residence is on a parcel of taxable
property. An eligible taxpayer must file an application with the county or
municipality treasurer to receive the credit.
This bill also changes the name of the lottery fund to the gaming fund and
requires that all moneys received by the state that are attributable to bingo and
pari-mutuel on-track betting be deposited into the gaming fund. All of these moneys
plus lottery proceeds, less any moneys used for general program operations and law
enforcement relating to bingo, pari-mutuel on-track betting and the lottery, must
be used for property tax relief.
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:
AB300, s. 1
3Section
1. 20.003 (5) of the statutes is amended to read:
AB300,3,24
20.003
(5) Required lottery gaming fund balance. (a) The legislature may
5not enact any bill directly or indirectly affecting the
lottery gaming fund if the bill
6would cause the estimated
lottery gaming fund balance on June 30 of any fiscal year,
7as projected under s. 20.005 (1), to be less than 2% of the estimated gross lottery
1revenues, as defined in s. 25.75 (1) (b), for that fiscal year, as projected under s. 20.005
2(1).
AB300,3,63
(b) Beginning with the summary under s. 20.005 (1) that is included in the
41991-93 biennial budget bill, the summary under s. 20.005 (1) shall separately list
5estimated
lottery gaming fund balances and estimated gross lottery revenues, as
6defined in s. 25.75 (1) (b).
AB300, s. 3
9Section
3. 20.115 (4) (a) of the statutes is amended to read:
AB300,3,1310
20.115
(4) (a)
Aid to Wisconsin livestock breeders association. The amounts in
11the schedule
, less moneys available under par. (h), for the purpose of aid to the
12Wisconsin livestock breeders association for the conduct of junior livestock shows
13and other livestock educational programs under s. 93.31.
AB300, s. 4
1Section
4. 20.115 (4) (b) of the statutes is amended to read:
AB300,4,92
20.115
(4) (b)
Aids to county and district fairs. A sum sufficient The amounts
3in the schedule to provide state aids to counties and agricultural societies,
4associations or boards and to incorporated dairy or livestock associations, not to
5exceed $15,000 per fair as provided in s. 93.23.
No moneys in excess of the difference
6between $585,000 and the amount of moneys available under par. (g) in each fiscal
7year may be expended from this appropriation. If the total due the several counties
8and agricultural societies under this paragraph exceeds
$585,000 the amounts in the
9schedule, the department shall equitably prorate that amount.
AB300, s. 5
10Section
5. 20.115 (4) (g) of the statutes is repealed.
AB300, s. 6
11Section
6. 20.115 (4) (h) of the statutes is repealed.
AB300, s. 7
12Section
7. 20.435 (7) (kg) of the statutes is amended to read:
AB300,4,1613
20.435
(7) (kg)
Compulsive gambling awareness campaigns. The amounts in
14the schedule for the purpose of awarding grants under s. 46.03 (43). All moneys
15transferred from
ss. s. 20.505 (8)
(g) and (h)
and 20.566 (8) (q) shall be credited to this
16appropriation account.
AB300, s. 8
17Section
8. 20.455 (2) (g) of the statutes is repealed.
AB300, s. 9
18Section
9. 20.455 (2) (r) of the statutes is amended to read:
AB300,4,2119
20.455
(2) (r)
Gaming law enforcement;
lottery gaming revenues. From the
20lottery gaming fund, the amounts in the schedule for the performance of the
21department's gaming law enforcement responsibilities as specified in s. 165.70 (3m).
AB300, s. 10
22Section
10. 20.505 (8) (g) of the statutes is repealed.
AB300, s. 11
23Section
11. 20.505 (8) (h) of the statutes is amended to read:
AB300,5,524
20.505
(8) (h)
General program operations; Indian gaming. The amounts in the
25schedule for general program operations under ch. 569. All Indian gaming receipts,
1as defined in s. 569.01 (1m), less the amounts appropriated under s. 20.455 (2) (gc),
2shall be credited to this appropriation account. Annually, of the moneys received
3under this appropriation account, an amount equal to
50% of the amount in the
4schedule under s. 20.435 (7) (kg) shall be transferred to the appropriation account
5under s. 20.435 (7) (kg).
AB300, s. 12
6Section
12. 20.505 (8) (i) of the statutes is repealed.
AB300, s. 13
7Section
13. 20.505 (8) (j) of the statutes is amended to read:
AB300,5,128
20.505
(8) (j)
General program operations;
charitable raffles and crane games. 9The amounts in the schedule for general program operations under
chs. subch. VIII
10of ch. 563 and
ch. 564.All moneys received by the department of administration
11under ch. 563, except s. 563.80, and under
s. ss. 563.92 (2), 563.98 (1g) and 564.02
12(2) shall be credited to this appropriation account.
AB300, s. 14
13Section
14. 20.505 (8) (q) of the statutes is created to read:
AB300,5,1514
20.505
(8) (q)
General program operations; racing. From the gaming fund, the
15amounts in the schedule for general program operations under ch. 562.
AB300, s. 15
16Section
15. 20.505 (8) (r) of the statutes is created to read:
AB300,5,1917
20.505
(8) (r)
General program operations; bingo. From the gaming fund, the
18amounts in the schedule for general program operations relating to bingo under
19subchs. II to VII of ch. 563.
AB300, s. 16
20Section
16. 20.566 (2) (r) of the statutes is amended to read:
AB300,5,2221
20.566
(2) (r)
Lottery
Gaming credit administration. From the
lottery gaming 22fund, the amounts in the schedule for the administration of the
lottery gaming credit.
AB300, s. 17
23Section
17. 20.566 (8) of the statutes is amended to read:
AB300,6,324
20.566
(8) Lottery. (q)
General program operations. From the
lottery
gaming 25fund, the amounts in the schedule for general program operations under ch. 565.
1Annually, of the moneys appropriated under this paragraph, an amount equal to 36%
2of the amount in the schedule under s. 20.435 (7) (kg) shall be transferred to the
3appropriation account under s. 20.435 (7) (kg).
AB300,6,54
(r)
Retailer compensation. From the
lottery gaming fund, a sum sufficient to
5pay compensation to retailers under s. 565.10 (14) (b).
AB300,6,76
(s)
Prizes. From the
lottery gaming fund, a sum sufficient to pay holders of
7winning lottery tickets or lottery shares under ch. 565.
AB300,6,108
(v)
Vendor fees. From the
lottery
gaming fund, a sum sufficient to pay vendors
9for on-line and instant ticket services and supplies provided by the vendors under
10contract under s. 565.25 (2) (a).
AB300, s. 18
11Section
18. 20.835 (2) (q) of the statutes is amended to read:
AB300,6,1412
20.835
(2) (q)
Farmland tax relief credit. From the
lottery gaming fund, a sum
13sufficient to pay the aggregate claims approved under ss. 71.07 (3m) (c), 71.28 (2m)
14(c) and 71.47 (2m) (c).
AB300, s. 19
15Section
19. 20.835 (3) (q) of the statutes is amended to read:
AB300,6,1716
20.835
(3) (q)
Lottery
Gaming credit. From the
lottery
gaming fund, a sum
17sufficient to make the payments under s. 79.10 (5).
AB300, s. 20
18Section
20. 20.835 (3) (r) of the statutes is created to read:
AB300,6,2119
20.835
(3) (r)
Gaming credit certification. From the gaming fund, a sum
20sufficient to make payments under s. 79.10 (7r) to counties and cities for certification
21of the gaming credit.
AB300, s. 21
22Section
21. 25.17 (1) (jr) of the statutes is amended to read:
AB300,6,2323
25.17
(1) (jr)
Lottery Gaming fund (s. 25.75);
AB300, s. 22
24Section
22. 25.75 (title) of the statutes is amended to read:
AB300,6,25
2525.75 (title)
Lottery Gaming fund.
AB300, s. 23
1Section
23. 25.75 (1) (am) of the statutes is created to read:
AB300,7,32
25.75
(1) (am) "Bingo revenues" means all moneys required to be deposited into
3the gaming fund under ch. 563.
AB300, s. 24
4Section
24. 25.75 (1) (d) of the statutes is created to read:
AB300,7,65
25.75
(1) (d) "Pari-mutuel wagering revenues" means all moneys required to
6be deposited into the gaming fund under ch. 562.
AB300, s. 25
7Section
25. 25.75 (2) of the statutes is amended to read:
AB300,7,168
25.75
(2) Creation. There is created a separate nonlapsible trust fund known
9as the
lottery gaming fund, to consist of gross lottery revenues received by the
10department of revenue
, bingo revenues and pari-mutuel wagering revenues and
11earnings from these revenues. Revenues deposited in the gaming fund shall be used
12for the purposes specified in this section, for the general program operations of the
13department of administration relating to pari-mutuel wagering under ch. 562 and
14bingo under ch. 563, for the payment of the farmland tax relief credit under ss. 71.07
15(3m), 71.28 (2m) and 71.47 (2m) and for the payment of the gaming credit under s.
1679.10 (5).
AB300, s. 26
17Section
26. 25.75 (3) (intro.) of the statutes is amended to read:
AB300,7,2018
25.75
(3) Distribution of gross lottery revenues. (intro.)
Amounts The
19distribution of the gross lottery revenues in the
gaming fund shall be
distributed as
20follows subject to all of the following:
AB300, s. 27
21Section
27. 25.75 (3) (a) of the statutes is amended to read:
AB300,7,2422
25.75
(3) (a)
Prizes. An amount equal to at least 50% of each year's
gross lottery 23revenues from the sale of lottery tickets and lottery shares shall be returned as prizes
24to the holders of winning lottery tickets or lottery shares sold during that year.
AB300, s. 28
25Section
28. 25.75 (3) (b) 4. of the statutes is amended to read:
AB300,8,3
125.75
(3) (b) 4.
Moneys Any moneys derived from gross lottery revenues that
2are appropriated from the
lottery gaming fund under s. 20.455 (2) (r) shall not be
3included.
AB300, s. 29
4Section
29. 25.75 (3) (e) of the statutes is amended to read:
AB300,8,85
25.75
(3) (e)
Lottery Gaming credit state administration expenses. From the
6appropriation under s. 20.566 (2) (r), lottery proceeds
, bingo revenues and
7pari-mutuel wagering revenues shall be used to offset department of revenue
8expenses in administering the
lottery gaming credit.
AB300, s. 30
9Section
30. 25.75 (3) (f) of the statutes is created to read:
AB300,8,1210
25.75
(3) (f)
Gaming credit certification. From the appropriation under s.
1120.835 (3) (r), gaming proceeds shall be used to make payments under s. 79.10 (7r)
12to counties and cities for certification of the gaming credit.
AB300, s. 31
13Section
31. 66.058 (3) (c) 8. of the statutes is amended to read:
AB300,8,2314
66.058
(3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to
the principal
15dwelling on a parcel of taxable property shall apply to the estimated fair market
16value of a mobile home
that is the principal dwelling of the owner. The owner of the
17mobile home shall file a claim for the credit with the treasurer of the municipality
18in which the property is located no later than January 31. To obtain the credit under
19s. 79.10 (9) (bm), the owner shall attest on the claim that the mobile home is the
20owner's principal dwelling, as defined in s. 79.10 (1) (dm). The treasurer shall reduce
21the owner's parking permit fee by the amount of any allowable credit. The treasurer
22shall furnish notice of all
amounts claims for credits
filed under this subdivision to
23the department of revenue as provided under s. 79.10 (1m).
AB300, s. 32
24Section
32. 79.10 (1) (dm) of the statutes is created to read:
AB300,9,2
179.10
(1) (dm) "Principal dwelling" means any dwelling that is used by the
2owner of the dwelling as a primary residence.
AB300, s. 33
3Section
33. 79.10 (1m) of the statutes is amended to read:
AB300,9,74
79.10
(1m) (a) Each municipality shall notify the department of revenue of the
5total amount of credits
to be paid claimed by taxpayers under sub. (9) (bm)
and the
6total number of parcels of taxable real property and personal property accounts in
7the municipality that are eligible for the credit under sub. (5).
AB300,9,108
(b) Counties and municipalities shall submit to the department of revenue all
9data related to the
lottery gaming credit and requested by the department of
10revenue.
AB300, s. 34
11Section
34. 79.10 (2) of the statutes is amended to read:
AB300,9,1912
79.10
(2) Notice to municipalities. On or before December 1 of the year
13preceding the distribution under sub. (7m) (a), the department of revenue shall
14notify the clerk of each town, village and city of the estimated fair market value, as
15determined under sub. (11), to be used to calculate the
lottery gaming credit under
16sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the following
174th Monday in July. The anticipated receipt of such distribution shall not be taken
18into consideration in determining the tax rate of the municipality but shall be
19applied as tax credits.
AB300, s. 35
20Section
35. 79.10 (5) of the statutes is amended to read:
AB300,9,2521
79.10
(5) Lottery Gaming credit. Each municipality shall receive, from the
22appropriation under s. 20.835 (3) (q), an amount determined by multiplying the
23school tax rate by the estimated fair market value, not exceeding the value
24determined under sub. (11), of every parcel of taxable real property
and every
25personal property account in the municipality on which a principal dwelling is
1located in the municipality and for which a claim for the credit under sub. (9) (bm)
2is made by the owner of the principal dwelling.
AB300, s. 36
3Section
36. 79.10 (7m) (b) (title) and 1. a. of the statutes are amended to read:
AB300,10,44
79.10
(7m) (b) (title)
Lottery Gaming credit.
AB300,10,95
1. a. The amount determined under sub. (5) with respect to
the number of
6parcels of taxable real property and personal property accounts
claims filed for which
7the town, village or city has furnished notice under sub. (1m) by March 1 shall be
8distributed from the appropriation under s. 20.835 (3) (q) by the department of
9administration on the 4th Monday in March.
AB300, s. 37
10Section
37. 79.10 (7r) of the statutes is created to read: