AB100: Bill Text

AB100, s. 1702 Section 1702. 79.01 (6) of the statutes is created to read:

AB100,845,18 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 2007 and in each year thereafter.

AB100, s. 1703 Section 1703. 79.01 (6b) of the statutes is created to read:

AB100,845,22 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 $10,000,000 in 2007 and in each year thereafter.

AB100, s. 1704 Section 1704. 79.015 of the statutes is amended to read:

AB100,846,3 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.

AB100, s. 1705 Section 1705. 79.02 (2) (b) of the statutes is amended to read:

AB100,846,8 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.

AB100, s. 1706 Section 1706. 79.043 (4) of the statutes is amended to read:

AB100,846,12 79.043 (4) Except as provided under s. 79.02 (3) (e), beginning in 2004 the total amount to be distributed each year to municipalities from the aid account is $703,102,200 $702,483,300.

AB100, s. 1707 Section 1707. 79.05 (7) of the statutes is created to read:

AB100,846,15 79.05 (7) Beginning in 2007, no municipality may receive a payment under this section.

AB100, s. 1708 Section 1708. 79.051 of the statutes is created to read:

AB100,846,17 79.051 Municipal levy restraint program. (1) Definitions. In this section:

AB100,846,20 (ad) "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.

AB100,846,24 (am) "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.

AB100,847,4 (b) "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.

AB100,847,9 (c) "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.

AB100,847,11 (d) "Municipal tax rate" means the municipal tax levy divided by the taxable value.

AB100,847,18 (e) "Region" means any of the following areas to which a municipality is assigned, for purposes of determining the eligibility for and the amount of the payments under this subsection, according to the county in which the municipality is located, except that if the municipality is located in more than one county, the municipality is considered, for purposes of determining the eligibility for and the amount of the payments under this subsection, to be located in the county that has the greater taxable value:

AB100,847,20 1. Region 1, consisting of the counties of Brown, Door, Florence, Kewaunee, Manitowoc, Marinette, Oconto, and Sheboygan.

AB100,847,23 2. Region 2, consisting of the counties of Calumet, Fond du Lac, Green Lake, Marquette, Menominee, Outagamie, Shawano, Waupaca, Waushara, and Winnebago.

AB100,847,25 3. Region 3, consisting of the counties of Buffalo, Crawford, Jackson, La Crosse, Monroe, Pepin, Pierce, Trempealeau, and Vernon.

AB100,848,2 4. Region 4, consisting of the counties of Adams, Forest, Juneau, Langlade, Lincoln, Marathon, Oneida, Portage, Vilas, and Wood.

AB100,848,4 5. Region 5, consisting of the counties of Ashland, Bayfield, Burnett, Douglas, Iron, Price, Rusk, Sawyer, Taylor, and Washburn.

AB100,848,6 6. Region 6, consisting of the counties of Columbia, Dane, Dodge, Jefferson, Rock, and Sauk.

AB100,848,8 7. Region 7, consisting of the counties of Kenosha, Milwaukee, Ozaukee, Racine, Walworth, Washington, and Waukesha.

AB100,848,10 8. Region 8, consisting of the counties of Grant, Green, Iowa, Lafayette, and Richland.

AB100,848,12 9. Region 9, consisting of the counties of Barron, Chippewa, Clark, Dunn, Eau Claire, Polk, and St. Croix.

AB100,848,17 (f) "Taxable value" means, for a municipality, 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, and, for a county, the equalized assessed value of all property located in the county, as determined under s. 70.57, excluding the value of any tax increments under s. 66.1105.

AB100,848,21 (g) "Valuation factor" means a percentage equal to 60 percent of the percentage change in the region'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.

AB100,848,23 (2) Eligibility. A municipality is eligible to receive a payment under sub. (4) if it fulfills all of the following requirements:

AB100,848,25 (a) The municipality's municipal tax rate for the year before the statement under s. 79.015 is greater than 5 mills.

AB100,849,2 (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.

AB100,849,5 (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.

AB100,849,7 (4) Payments. (a) Beginning in 2007, each municipality that is eligible under sub. (2) shall receive a payment calculated by the department of revenue as follows:

AB100,849,8 1. Subtract 5 mills from the municipality's municipal tax rate.

AB100,849,10 2. Multiply the amount determined under subd. 1. by the municipality's taxable value.

AB100,849,12 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).

AB100,849,13 4. Multiply the amount determined under subd. 3. by $58,145,700.

AB100,849,15 (b) Each municipality that is eligible under sub. (2) shall receive an additional payment calculated by the department of revenue as follows:

AB100,849,17 1. Subtract the municipal tax levy, as determined under par. (a) 1., from the municipality's maximum allowable levy.

AB100,849,19 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).

AB100,849,20 3. Multiply the amount determined under subd. 2. by $10,000,000.

AB100,849,22 (5) Adjustments. For purposes of determining eligibility for and the amount of the payments under this section:

AB100,850,2 (a) If a municipality transfers to another governmental unit responsibility for providing any service that the municipality provided in the preceding year, its municipal tax levy for the preceding year shall be decreased to reflect the amount that the municipality levied to provide that service, as determined by the department of revenue.

AB100,850,6 (b) If a municipality increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in any year, its municipal tax levy for the preceding year shall be increased to reflect the cost of that service, as determined by the department of revenue.

AB100,850,10 (c) If in any year a municipality's distribution under s. 79.043 (5) is less than the municipality's distribution under s. 79.043 (5) in the previous year, the municipality's maximum allowable levy shall be increased to reflect the reduction in the distribution.

AB100,850,16 (d) The maximum allowable levy otherwise applicable under this section does not apply to amounts levied by a municipality for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding obligations of the municipality, interest on outstanding obligations of the municipality, or the payment of related issuance costs or redemption premiums, secured by the full faith and credit of the municipality.

AB100, s. 1709 Section 1709. 79.052 of the statutes is created to read:

AB100,850,18 79.052 County levy restraint program. (1) Definitions. In this section:

AB100,850,22 (a) "County tax levy" means the sum for all municipalities in the county of the amounts reported as total county taxes levied on the statement of taxes filed with the department of revenue under s. 73.10, not including any taxes levied under s. 115.817 (9).

AB100,850,25 (b) "County tax rate" means the county tax levy divided by the equalized assessed value of all property located in the county, as determined under s. 70.57, excluding the value of any tax increments under s. 66.1105.

AB100,851,3 (bm) "Debt service" includes debt service on debt issued or reissued to fund or refund outstanding county obligations, interest on outstanding county obligations, and related issuance costs and redemption premiums.

AB100,851,7 (c) "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.

AB100,851,11 (d) "Maximum allowable levy" means the county 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.

AB100,851,15 (e) "Valuation factor" means a percentage equal to 60 percent of the percentage change in the county'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.

AB100,851,18 (2) Eligibility. A county is eligible to receive a payment under sub. (4) if the county's county tax levy for the year of the statement under s. 79.015 is no greater than the county's maximum allowable levy.

AB100,851,21 (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.

AB100,851,23 (4) Payments. (a) Beginning in 2007, each county that is eligible under sub. (2) shall receive a payment calculated by the department of revenue as follows:

AB100,851,24 1. Determine the county tax levy for the county.

AB100,852,2 2. Divide the amount determined under subd. 1. by the total of the amounts under subd. 1. for all counties that are eligible for a payment under sub. (2).

AB100,852,3 3. Multiply the amount determined under subd. 2. by $25,000,000.

AB100,852,5 (b) Beginning in 2007, each county that is eligible under sub. (2) shall receive an additional payment calculated by the department of revenue as follows:

AB100,852,7 1. Subtract the county tax levy, as determined under par. (a) 1., from the county's maximum allowable levy.

AB100,852,9 2. Divide the amount determined under subd. 1. by the total of the amounts under subd. 1. for all counties that are eligible for a payment under sub. (2).

AB100,852,10 3. Multiply the amount determined under subd. 2. by $10,000,000.

AB100,852,12 (5) Adjustments. For purposes of determining eligibility for and the amount of the payments under this section:

AB100,852,16 (a) If a county transfers to another governmental unit responsibility for providing any service that the county provided in the preceding year, its county tax levy for the preceding year shall be decreased to reflect the amount that the county levied to provide that service, as determined by the department of revenue.

AB100,852,20 (b) If a county increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in any year, its county tax levy for the preceding year shall be increased to reflect the cost of that service, as determined by the department of revenue.

AB100,852,23 (c) If in any year a county's distribution under s. 79.043 (5) is less than the county's distribution under s. 79.043 (5) in the previous year, the county's maximum allowable levy shall be increased to reflect the reduction in the distribution.

AB100,853,4 (d) The maximum allowable levy otherwise applicable under this section does not apply to amounts levied by a county for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding obligations of the county, interest on outstanding obligations of the county, or the payment of related issuance costs or redemption premiums, secured by the full faith and credit of the county.

AB100, s. 1710 Section 1710. 79.095 (4) of the statutes is amended to read:

AB100,853,16 79.095 (4) Payment. The department shall calculate the payments due each taxing jurisdiction under this section by multiplying the full value as of the January 1 of the preceding year of the property that is exempt under s. 70.11 (39) and (39m) and that is located in the jurisdiction by the full-value gross tax rate of the jurisdiction for the preceding year. The department shall certify the amount of the payment due each taxing jurisdiction to the department of administration, which shall make the payments on or before the first Monday in May except that, beginning in 2007, the department of administration shall make the payments on or before the 4th Monday in July. For purposes of ch. 121, school districts shall treat the payments made in July under this subsection as if they had been received in the previous school year.

AB100, s. 1711 Section 1711. 79.10 (2) of the statutes is amended to read:

AB100,853,25 79.10 (2) Notice to municipalities. On or before December 1 of the year preceding the distribution distributions under sub. (7m) (a), the department of revenue shall notify the clerk of each town, village and city of the estimated fair market value, as determined under sub. (11), to be used to calculate the lottery and gaming credit under sub. (5) and of the amount amounts to be distributed to it under sub. (7m) (a) on in the following 4th Monday in July year. The anticipated receipt of such distribution distributions shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

AB100, s. 1712 Section 1712. 79.10 (4) of the statutes is amended to read:

AB100,854,7 79.10 (4) School levy tax credit. The amount appropriated under s. 20.835 (3) (b) shall be distributed to municipalities in proportion to their share of the sum of average school tax levies for all municipalities, as adjusted under sub. (7) except that $150,000,000 of the amount appropriated shall be distributed to municipalities in proportion to their share of general school aids paid under s. 20.255 (2) (ac), (af), and (r) in the year of notification, as determined by the department of revenue.

AB100, s. 1713 Section 1713. 79.10 (7m) (a) 1. of the statutes is renumbered 79.10 (7m) (a) 1. a. and amended to read:

AB100,854,12 79.10 (7m) (a) 1. a. The Except as provided in subd. 1. b., the amount determined under sub. (4) shall be distributed by the department of administration on the 4th Monday in July.

AB100, s. 1714 Section 1714. 79.10 (7m) (a) 1. b. of the statutes is created to read:

AB100,854,24 79.10 (7m) (a) 1. b. No later than September 15, 2006, the department of administration shall determine whether general fund revenue during the 2005-07 biennium will exceed the amount of general fund revenue estimated under the 2005-07 biennial budget, plus any amount expended under s. 20.255 (2) (af). An amount equal to the amount of any excess determined under this subd. 1. b., not to exceed $150,000,000, but reduced by the amount transferred to the health care quality improvement fund under s. 16.518 (4), shall be distributed by the department of administration on June 15, 2007, and on each June 15 thereafter an identical amount shall be distributed, and the balance of the amount determined under sub. (4) shall be distributed on the 4th Monday in July 2007, and on each 4th Monday in July thereafter.

AB100, s. 1715 Section 1715. 79.10 (7m) (a) 2. of the statutes is amended to read:

AB100,855,6 79.10 (7m) (a) 2. The town, village or city treasurer shall settle for the amounts distributed under this paragraph on the 4th Monday in July with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the town, village or city treasurer to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages and cities except 1st class cities, in the county.

AB100, s. 1716 Section 1716. 79.10 (9) (b) of the statutes is amended to read:

AB100,855,15 79.10 (9) (b) Property tax relief credit. Except as provided in ss. 79.175 and 79.18, every property taxpayer of the municipality having assessed property shall receive a tax credit in an amount determined by applying the percentage of the amount of the value of property assessed to the taxpayer to the amount of the distribution distributions to be made to the municipality under sub. (7m) (a), as stated in the December 1 notification from the department of revenue, except that no taxpayer may receive a credit larger than the total amount of property taxes to be paid on each parcel for which tax is levied for that year by that taxpayer.

AB100, s. 1717 Section 1717. 79.14 of the statutes is amended to read: