AJR64: Joint Resolution Text

AJR64,6,10 (4) Beginning on the first day that occurs after the ratification of this paragraph, a governmental unit must have elector approval under this section in advance for any of the following:

AJR64,6,12 (a) Exceeding on a temporary or permanent basis a spending limit under this section.

AJR64,6,16 (b) Unless it is an emergency tax meeting the requirements of sub. (6) (b), a new tax, tax rate increase, extension of an expiring tax, or a tax change causing a net tax revenue gain to the governmental unit, including one required under section 5 of this article, section 4 of article X or section 3 (3) or (4) of article XI.

AJR64,6,21 (5) (a) A ballot issue may be submitted only at an election at which either members of the legislature or members of the judiciary are regularly elected or at a primary election held to nominate candidates to be voted for at such an election, or on the Tuesday next succeeding the first Monday of November in odd-numbered years.

AJR64,7,2 (b) At least 15 days before a ballot issue election, the governmental unit shall mail a titled notice or set of notices addressed to "All Qualified Electors" at each address of one or more residents of the governmental unit. A notice shall have this order of preference: "NOTICE OF REFERENDUM TO EXCEED SPENDING LIMITS/INCREASE TAXES." A notice shall include only:

AJR64,7,4 1. The election date and hours, the ballot title and text and the address and telephone number of the election office of the governmental unit;

AJR64,7,8 2. For a proposed increase in spending or taxation, the total or estimated total of fiscal year spending by the governmental unit for the current year and each of the past 4 years, and the overall percentage and dollar change of the proposed increase over the past 4 years;

AJR64,7,12 3. For the first full fiscal year of each proposed tax increase, an estimate of the maximum dollar amount of each increase by the governmental unit and an estimate of the maximum dollar amount of fiscal year spending by the governmental unit without the increase; and

AJR64,7,14 4. Two summaries, up to 500 words each, one for and one against the ballot issue.

AJR64,7,19 (c) The summaries under par. (b) 4. shall be prepared for this state by the professional drafting agency and, for a governmental unit other than this state, by a person designated by the governing body of the governmental unit. The summaries under par. (b) 4. may not mention the name of a person or group or an endorsement of, or a statement or position against, the ballot issue.

AJR64,7,24 (d) A ballot question for an increase in spending or taxation shall begin "SHALL (GOVERNMENTAL UNIT) SPENDING LIMITS BE EXCEEDED BY (full fiscal year dollar amount in excess of the limit)?"; or "SHALL (GOVERNMENTAL UNIT) TAXES BE INCREASED BY (first, or, if phased in, final, full fiscal year dollar increase) ANNUALLY?".

AJR64,7,25 (6) (a) This section does not grant new taxing power.

AJR64,8,2 (b) Any emergency tax imposed by the state must meet all of the following conditions:

AJR64,8,4 1. Two-thirds of the members elected to each house of the legislature must declare the emergency and impose the tax by separate recorded roll call votes.

AJR64,8,7 2. Emergency tax revenue may be spent only after the reserve under sub. (7) is depleted, and must be refunded under this section within 180 days after the emergency ends if not spent on the emergency.

AJR64,8,10 3. An emergency tax that is not approved at the first election permitted under sub. (5) (a) that occurs at least 60 days after the declaration shall expire at the end of the taxable year in which the election is held.

AJR64,8,15 (7) (a) Each governmental unit shall reserve for the first fiscal year that occurs after the ratification of this paragraph 1% or more, for the 2nd fiscal year that occurs after the ratification of this paragraph 2% or more, for the 3rd fiscal year that occurs after the ratification of this paragraph 3% or more, and for all later fiscal years, except as provided in par. (b), 4% or more, of its fiscal year estimated spending.

AJR64,8,16 (b) Unused reserves become part of the next year's reserve.

AJR64,8,24 (c) If the use of the reserve decreases the reserve below 4% in the 4th fiscal year that occurs after the ratification of this paragraph or a later year, the governmental unit, beginning in the 4th fiscal year that occurs after the ratification of this paragraph, shall reserve, in addition to the unused reserve from the prior year, 1% or more for the first year after the reserve is decreased below 4%, 2% or more for the 2nd year after the reserve is decreased below 4%, 3% or more for the 3rd year after the reserve is decreased below 4% and 4% or more for the 4th year after the reserve is decreased below 4%.

AJR64,9,5 (d) Money reserved under this subsection may not be expended by the state unless two-thirds of the members elected to each house of the legislature, or by a governmental unit other than the state unless two-thirds of the members of the governing body of the governmental unit, declare the necessity for the expenditure and make the expenditure by separate recorded roll call votes.

AJR64,9,9 (8) This state shall not impose upon any other governmental unit any part of the total costs of a new program or service, or an increase in the costs of an existing program or service, unless a specific appropriation is made sufficient to pay the governmental unit for those costs.

AJR64,9,13 (9) (a) Except as provided in par. (b), the proportion of costs of all other governmental units, taken as a group, that the state pays shall not be reduced below that proportion in effect on the first day that occurs after the ratification of this section.

AJR64,9,17 (b) The state is not required to pay, but may pay, in whole or in part, an amount or proportion of costs of all other governmental unit, taken as a group, that are in excess of the limitations under this section and attributable to elector approval under this section.

AJR64,9,21 (10) (a) If a tax increase or fiscal year spending exceeds an estimate in sub. (5) (b) 3. for the same fiscal year, the tax increase is thereafter reduced by the proportion that the increase is of the combined dollar excess, and the combined excess revenue shall be refunded in the next fiscal year.

AJR64,9,24 (b) A governmental unit shall reduce tax rates for the next tax year to reflect the excess of revenues over expenditures in a tax year, unless the electors under this section approve a taxing or spending change.

AJR64,10,6 (c) A governmental unit shall refund revenue collected, kept or spent in violation of this section since 4 full fiscal years before a suit is filed with 10% annual simple interest from the date of the initial violation. Notwithstanding section 1 of this article, a governmental unit may use any reasonable method for a refund under this section, including a temporary tax credit or rate reduction, and a refund need not be proportional when prior payments are impractical to identify or return.

AJR64, s. 4 Section 4. Numbering of new provisions. (1) The new subsection (3) of section 8 of article VIII of the constitution created in this joint resolution shall be designated by the next higher open whole subsection number in that section in that article if, before the ratification by the people of the amendment proposed in this joint resolution, any other ratified amendment has created a subsection (3) of section 8 of article VIII of the constitution of this state. If one or more joint resolutions create a subsection (3) of section 8 of article VIII simultaneously with the ratification by the people of the amendment proposed in this joint resolution, the subsections created shall be numbered and placed in a sequence so that the subsections created by the joint resolution having the lowest enrolled joint resolution number have the numbers designated in that joint resolution and the subsections created by the other joint resolutions have numbers that are in the same ascending order as are the numbers of the enrolled joint resolutions creating the subsections.

AJR64,11,6 (2) The new section 11 of article VIII of the constitution created in this joint resolution shall be designated by the next higher open whole section number in that article if, before the ratification by the people of the amendment proposed in this joint resolution, any other ratified amendment has created a section 11 of article VIII of the constitution of this state. If one or more joint resolutions create a section 11 of article VIII simultaneously with the ratification by the people of the amendment proposed in this joint resolution, the sections created shall be numbered and placed in a sequence so that the sections created by the joint resolution having the lowest enrolled joint resolution number have the numbers designated in that joint resolution and the sections created by the other joint resolutions have numbers that are in the same ascending order as are the numbers of the enrolled joint resolutions creating the sections.

AJR64,11,9 Be it further resolved, That this proposed amendment be referred to the legislature to be chosen at the next general election and that it be published for 3 months previous to the time of holding such election.

AJR64,11,10 (End)