SB40: Bill Text

SB40,1196,2 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).

SB40,1196,3 3. Multiply the amount determined under subd. 2. by $10,000,000.

SB40,1196,5 (5) Adjustments. For purposes of determining eligibility for and the amount of the payments under this section:

SB40,1196,10 (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.

SB40,1196,14 (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.

SB40,1196,18 (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.

SB40,1196,24 (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 political subdivision, or the payment of related issuance costs or redemption premiums, secured by the full faith and credit of the municipality.

SB40, s. 2510 Section 2510. 79.052 of the statutes is created to read:

SB40,1197,1 79.052 County levy restraint program. (1) Definitions. In this section:

SB40,1197,5 (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).

SB40,1197,8 (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.

SB40,1197,11 (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.

SB40,1197,15 (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.

SB40,1197,19 (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.

SB40,1197,23 (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.

SB40,1198,3 (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.

SB40,1198,6 (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.

SB40,1198,8 (4) Payments. (a) Beginning in 2009, each county that is eligible under sub. (2) shall receive a payment calculated by the department of revenue as follows:

SB40,1198,9 1. Determine the county tax levy for the county.

SB40,1198,11 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).

SB40,1198,12 3. Multiply the amount determined under subd. 2. by $25,000,000.

SB40,1198,14 (b) Beginning in 2009, each county that is eligible under sub. (2) shall receive an additional payment calculated by the department of revenue as follows:

SB40,1198,16 1. Subtract the county tax levy, as determined under par. (a) 1., from the county's maximum allowable levy.

SB40,1198,18 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).

SB40,1198,19 3. Multiply the amount determined under subd. 2. by $10,000,000.

SB40,1198,21 (5) Adjustments. For purposes of determining eligibility for and the amount of the payments under this section:

SB40,1198,25 (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.

SB40,1199,4 (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.

SB40,1199,7 (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.

SB40,1199,13 (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.

SB40, s. 2511 Section 2511. 79.10 (1m) (b) of the statutes is amended to read:

SB40,1199,17 79.10 (1m) (b) Counties and municipalities shall submit to the department of revenue all data related to the lottery and gaming credit and the first dollar credit as requested by the department of revenue.

SB40, s. 2512 Section 2512. 79.10 (2) of the statutes is renumbered 79.10 (2) (a) and amended to read:

SB40,1200,2 79.10 (2) (a) Notice to municipalities. On or before December 1 of the year preceding the distribution 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) (c), to be used to calculate the lottery and gaming credit under sub. (5) and of the amount to be distributed to it under sub. (7m) (a) on the following 4th Monday in July. The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

SB40, s. 2513 Section 2513. 79.10 (2) (b) of the statutes is created to read:

SB40,1200,10 79.10 (2) (b) On or before December 1 of the year preceding the distribution under sub. (7m) (c), 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) (d), used to calculate the first dollar credit under sub. (5m) and of the amount to be distributed to it under sub. (7m) (c) on the following 4th Monday in July. The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

SB40, s. 2514 Section 2514. 79.10 (4) of the statutes is amended to read:

SB40,1200,14 79.10 (4) School levy tax credit. The Except as provided in sub. (5m), 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.

SB40, s. 2515 Section 2515. 79.10 (5) of the statutes is amended to read:

SB40,1200,21 79.10 (5) Lottery and gaming credit. Each municipality shall receive, from the appropriation under s. 20.835 (3) (q), an amount determined by multiplying the school tax rate by the estimated fair market value, not exceeding the value determined under sub. (11) (c), of every principal dwelling that is located in the municipality and for which a claim for the credit under sub. (9) (bm) is made by the owner of the principal dwelling.

SB40, s. 2516 Section 2516. 79.10 (5m) of the statutes is created to read:

SB40,1201,2 79.10 (5m) First dollar credit. Each municipality shall receive, from the appropriation under s. 20.835 (3) (b), an amount determined by multiplying the school tax rate by the estimated fair market value, not exceeding the value determined under sub. (11) (d), of every parcel of real property with improvements that is located in the municipality.

SB40, s. 2517 Section 2517. 79.10 (6m) (a) of the statutes is amended to read:

SB40,1201,17 79.10 (6m) (a) Except as provided in pars. (b) and (c), if the department of administration or the department of revenue determines by October 1 of the year of any distribution under subs. (4) and, (5), and (5m) that there was an overpayment or underpayment made in that year's distribution by the department of administration to municipalities, as determined under subs. (4) and, (5), and (5m), because of an error by the department of administration, the department of revenue or any municipality, the overpayment or underpayment shall be corrected as provided in this paragraph. Any overpayment shall be corrected by reducing the subsequent year's distribution, as determined under subs. (4) and, (5), and (5m), by an amount equal to the amount of the overpayment. Any underpayment shall be corrected by increasing the subsequent year's distribution, as determined under subs. (4) and, (5), and (5m), by an amount equal to the amount of the underpayment. Corrections shall be made in the distributions to all municipalities affected by the error. Corrections shall be without interest.

SB40, s. 2518 Section 2518. 79.10 (7m) (c) of the statutes is created to read:

SB40,1201,21 79.10 (7m) (c) First dollar credit. 1. The amount determined under sub. (5m) shall be distributed from the appropriation under s. 20.835 (3) (b) by the department of administration on the 4th Monday in July.

SB40,1202,2 2. The town, village, or city treasurer shall settle for the amounts distributed on the 4th Monday in July under this paragraph 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.

SB40, s. 2519 Section 2519. 79.10 (9) (bn) of the statutes is created to read:

SB40,1202,8 79.10 (9) (bn) First dollar credit. Except as provided in ss. 79.175 and 79.18, and subject to s. 79.15, the first dollar credit shall be allocated to every parcel of real estate on which improvements are located in an amount determined by multiplying the amount determined by the department of revenue under sub. (11) (d), by the school tax rate.

SB40, s. 2520 Section 2520. 79.10 (9) (c) 3. of the statutes is created to read:

SB40,1202,11 79.10 (9) (c) 3. The credit under par. (bn) shall reduce the property taxes otherwise payable.

SB40, s. 2521 Section 2521. 79.10 (11) (d) of the statutes is created to read:

SB40,1202,15 79.10 (11) (d) Before December 1, the department of revenue shall calculate, to the nearest $100, the estimated fair market value necessary to distribute the total amount available for distribution under s. 79.15.

SB40, s. 2522 Section 2522. 79.14 of the statutes is amended to read:

SB40,1202,20 79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; and $593,050,000 in each year thereafter.

SB40, s. 2523 Section 2523. 79.15 of the statutes is created to read:

SB40,1202,24 79.15 Improvements credit. Beginning in 2009, the total amount paid each year to municipalities from the appropriation account under s. 20.835 (3) (b) for the payments under s. 79.10 (5m) is $100,000,000.

SB40, s. 2524 Section 2524. 84.01 (13) of the statutes is amended to read:

SB40,1203,13 84.01 (13) Engineering services. The department may engage such engineering, consulting, surveying, or other specialized services as it deems advisable. Any engagement of services under this subsection is exempt from ss. 16.70 to 16.75, 16.755 to 16.77, 16.78 to 16.82, and 16.85 to 16.87, and 16.875 to 16.89, but ss. 16.528, 16.752, 16.753, and 16.754, 16.771, and 16.871 apply to such engagement. Any engagement involving an expenditure of $3,000 or more shall be by formal contract approved by the governor. The department shall conduct a uniform cost-benefit analysis, as defined in s. 16.70 (3g), of each proposed engagement under this subsection that involves an estimated expenditure of more than $25,000 in accordance with standards prescribed by rule of the department. The department shall review periodically, and before any renewal, the continued appropriateness of contracting pursuant to each engagement under this subsection that involves an estimated expenditure of more than $25,000.

SB40, s. 2525 Section 2525. 84.014 (5m) (a) of the statutes is renumbered 84.014 (5m) (am).

SB40, s. 2526 Section 2526. 84.014 (5m) (ag) of the statutes is created to read:

SB40,1203,16 84.014 (5m) (ag) In this subsection:

SB40,1203,24 1. "I 94 north-south corridor" means the Mitchell interchange of I 43, I 94, and I 894 in Milwaukee County, I 94 from the Illinois-Wisconsin state line in Kenosha County proceeding northerly through the Mitchell interchange to Howard Avenue in Milwaukee County, I 43/894 from the Mitchell interchange proceeding westerly to 35th Street in Milwaukee County, the STH 119 Airport Spur Parkway between I 94 and General Mitchell International Airport in Milwaukee County, and all freeways, roadways, shoulders, interchange ramps, frontage roads, and collector road systems adjacent or related to these routes or interchanges.

SB40,1204,6 2. "Zoo interchange" means all freeways, including related interchange ramps, roadways, and shoulders, and all adjacent frontage roads and collector road systems, encompassing I 94, I 894, and USH 45 in Milwaukee County within the area bordered by I 894/USH 45 at the Union Pacific railroad underpass near Burnham Street in Milwaukee County to the south, I 94 at 76th Street to the east, I 94 at 116th Street to the west, and USH 45 at Center Street to the north.

SB40, s. 2527 Section 2527. 84.014 (5m) (b) 1. of the statutes is repealed.

SB40, s. 2528 Section 2528. 84.014 (5m) (b) 2. and 3. of the statutes are created to read:

SB40,1204,9 84.014 (5m) (b) 2. Reconstruction of the Zoo interchange.

SB40,1204,10 3. Reconstruction of the I 94 north-south corridor.

SB40, s. 2529 Section 2529. 84.06 (2) (a) of the statutes is amended to read:

SB40,1205,6 84.06 (2) (a) All such highway improvements shall be executed by contract based on bids unless the department finds that another method as provided in sub. (3) or (4) would be more feasible and advantageous. Bids shall be advertised for in the manner determined by the department. Except as provided in s. 84.075, the contract shall be awarded to the lowest competent and responsible bidder as determined by the department. If the bid of the lowest competent bidder is determined by the department to be in excess of the estimated reasonable value of the work or not in the public interest, all bids may be rejected. The department shall, so far as reasonable, follow uniform methods of advertising for bids and may prescribe and require uniform forms of bids and contracts. Except as provided in par. (b), the secretary shall enter into the contract on behalf of the state. Every such contract is exempted from ss. 16.70 to 16.75, 16.755 to 16.77, 16.78 to 16.82, 16.87 and 16.89, but ss. 16.528, 16.752, 16.753, and 16.754 , 16.771, and 16.871 apply to the contract. Any such contract involving an expenditure of $1,000 or more shall not be valid until approved by the governor. The secretary may require the attorney general to examine any contract and any bond submitted in connection with the contract and report on its sufficiency of form and execution. The bond required by s. 779.14 (1m) is exempt from approval by the governor and shall be subject to approval by the secretary. This subsection also applies to contracts with private contractors based on bids for maintenance under s. 84.07.

SB40, s. 2530 Section 2530. 84.06 (3) of the statutes is amended to read:

SB40,1205,25 84.06 (3) Contracts with county or municipality; direct labor; materials. If the department finds that it would be more feasible and advantageous to have the improvement performed by the county in which the proposed improvement is located and without bids, the department may, by arrangement with the county highway committee of the county, enter into a contract satisfactory to the department to have the work done by the county forces and equipment. In such contract the department may authorize the county to purchase, deliver, and store materials and may fix the rental rates of small tools and equipment. The contract shall be between the county and the state and shall not be based on bids, and may be entered into on behalf of the county by the county highway committee and on behalf of the state by the secretary. Such contract is exempted from s. 779.14 and from all provisions of chs. 16 and 230, except ss. 16.753 and, 16.754, 16.771, and 16.871. If the total estimated indebtedness to be incurred exceeds $5,000 the contract shall not be valid until approved by the governor. The provisions of this subsection relating to agreements between a county and the state shall also authorize and apply to such arrangements between a city, town, or a village and the state. In such cases, the governing body of the city, town, or village shall enter into the agreement on behalf of the municipality.

SB40, s. 2531 Section 2531. 84.06 (4) of the statutes is amended to read:

SB40,1206,20 84.06 (4) Special contracts with railroads and utilities. If an improvement undertaken by the department will cross or affect the property or facilities of a railroad or public utility company, the department may, upon finding that it is feasible and advantageous to the state, arrange to perform portions of the improvement work affecting such facilities or property or perform work of altering, rearranging, or relocating such facilities by contract with the railroad or public utility. Such contract shall be between the railroad company or public utility and the state and need not be based on bids. The contract may be entered into on behalf of the state by the secretary. Every such contract is exempted from s. 779.14 and from all provisions of chs. 16 and 230, except ss. 16.528, 16.752, 16.753, and 16.754, 16.771, and 16.871. No such contract in which the total estimated debt to be incurred exceeds $5,000 shall be valid until approved by the governor. As used in this subsection, "public utility" means the same as in s. 196.01 (5), and includes a telecommunications carrier as defined in s. 196.01 (8m), and "railroad" means the same as in s. 195.02. "Property" as used in this subsection includes but is not limited to tracks, trestles, signals, grade crossings, rights-of-way, stations, pole lines, plants, substations, and other facilities. Nothing in this subsection shall be construed to relieve any railroad or public utility from any financial obligation, expense, duty, or responsibility otherwise provided by law relative to such property.

SB40, s. 2532 Section 2532. 84.09 (1) of the statutes is amended to read:

SB40,1208,2 84.09 (1) The department may acquire by gift, devise, purchase or condemnation any lands for establishing, laying out, widening, enlarging, extending, constructing, reconstructing, improving and maintaining highways and other transportation related facilities, or interests in lands in and about and along and leading to any or all of the same; and after establishment, layout and completion of such improvements, the department may convey such lands thus acquired and not necessary for such improvements, with reservations concerning the future use and occupation of such lands so as to protect such public works and improvements and their environs and to preserve the view, appearance, light, air and usefulness of such public works. Whenever the department deems it necessary to acquire any such lands or interests therein for any transportation related purpose, it shall so order and in such order or on a map or plat show the old and new locations and the lands and interests required, and shall file a copy of the order and map with the county clerk and county highway committee of each county in which such lands or interests are required or, in lieu of filing a copy of the order and map, may file or record a plat in accordance with s. 84.095. For the purposes of this section the department may acquire private or public lands or interests in such lands. When so provided in the department's order, such land shall be acquired in fee simple. Unless it elects to proceed under sub. (3), the department shall endeavor to obtain easements or title in fee simple by conveyance of the lands or interests required at a price, including any damages, deemed reasonable by the department. The instrument of conveyance shall name the state as grantee and shall be recorded in the office of the register of deeds. The purchase or acquisition of lands or interests therein under this section is excepted and exempt from s. 20.914 (1). The department may purchase or accept donations of remnants of tracts or parcels of land existing at the time or after it has acquired portions of such tracts or parcels by purchase or condemnation for transportation purposes where in the judgment of the department such action would assist in making whole the landowner, a part of whose lands have been taken for transportation purposes and would serve to minimize the overall costs of such taking by the public. This subsection does not apply to lands that are sold under s. 16.848.

SB40, s. 2533 Section 2533. 84.185 (1) (ce) of the statutes is amended to read:

SB40,1208,4 84.185 (1) (ce) "Job" has the meaning specified in s. 560.60 (10) 560.17 (1) (bm).

SB40, s. 2534 Section 2534. 84.185 (1) (cm) of the statutes is amended to read:

SB40,1208,7 84.185 (1) (cm) "Political subdivision" has the meaning specified in s. 560.60 (13) means a county, city, town, or village.

SB40, s. 2535 Section 2535. 84.28 (1) of the statutes is amended to read:

SB40,1208,25 84.28 (1) Moneys from the appropriation under s. 20.370 (7) (mc) (mr) may be expended for the renovation, marking and maintenance of a town or county highway located within the boundaries of any state park, state forest or other property under the jurisdiction of the department of natural resources. Moneys from the appropriation under s. 20.370 (7) (mc) (mr) may be expended for the renovation, marking and maintenance of a town or county highway located in the lower Lower Wisconsin state riverway State Riverway as defined in s. 30.40 (15). Outside the lower Lower Wisconsin state riverway State Riverway as defined in s. 30.40 (15), or outside the boundaries of these parks, forests or property, moneys from the appropriation under s. 20.370 (7) (mc) (mr) may be expended for the renovation, marking and maintenance of roads which the department of natural resources certifies are utilized by a substantial number of visitors to state parks, state forests or other property under the jurisdiction of the department of natural resources. The department of natural resources shall authorize expenditures under this subsection. The department of natural resources shall rank projects eligible for assistance under a priority system and funding may be restricted to those projects with highest priority.

SB40, s. 2536 Section 2536. 84.555 (1m) (a) of the statutes is amended to read:

SB40,1209,8 84.555 (1m) (a) Notwithstanding sub. (1) and ss. 84.51 and 84.59, the proceeds of general obligation bonds issued under s. 20.866 (2) (uum) are allocated for expenditure obligations under s. 84.95 and s. 84.014 and the proceeds of general obligation bonds issued under s. 20.866 (2) (uup) may be used to fund expenditure obligations for the Marquette interchange reconstruction project under s. 84.014 and for the reconstruction of the I 94 north-south corridor, as defined in s. 84.014 (5m) (ag) 1.

SB40, s. 2537 Section 2537. 84.59 (2) (b) of the statutes is amended to read:

SB40,1209,25 84.59 (2) (b) The department may, under s. 18.562, deposit in a separate and distinct special fund outside the state treasury, in an account maintained by a trustee, revenues derived under ss. 341.09 (2) (d), (2m) (a) 1., (4), and (7), 341.14 (2), (2m), (6) (d), (6m) (a), (6r) (b) 2., (6w), and (8), 341.145 (3), 341.16 (1) (a) and (b), (2), and (2m), 341.17 (8), 341.19 (1) (a), 341.25, 341.255 (1), (2) (a), (b), and (c), (4), and (5), 341.26 (1), (2), (2m) (am) and (b), (3), (3m), (4), (5), and (7), 341.264 (1), 341.265 (1), 341.266 (2) (b) and (3), 341.268 (2) (b) and (3), 341.30 (3), 341.305 (3), 341.308 (3), 341.36 (1) and (1m), 341.51 (2), and 342.14, except s. 342.14 (1r) , and from any payments received with respect to agreements or ancillary arrangements entered into under s. 18.55 (6) with respect to revenue obligations issued under this section. The revenues deposited are the trustee's revenues in accordance with the agreement between this state and the trustee or in accordance with the resolution pledging the revenues to the repayment of revenue obligations issued under this section. Revenue obligations issued for the purposes specified in sub. (1) and for the repayment of which revenues are deposited under this paragraph are special fund obligations, as defined in s. 18.52 (7), issued for special fund programs, as defined in s. 18.52 (8).

SB40, s. 2538 Section 2538. 84.59 (6) of the statutes is amended to read:

SB40,1210,16 84.59 (6) The building commission may contract revenue obligations when it reasonably appears to the building commission that all obligations incurred under this section can be fully paid from moneys received or anticipated and pledged to be received on a timely basis. Except as provided in this subsection, the principal amount of revenue obligations issued under this section may not exceed $2,324,377,900 $2,708,341,000, excluding any obligations that have been defeased under a cash optimization program administered by the building commission, to be used for transportation facilities under s. 84.01 (28) and major highway projects for the purposes under ss. 84.06 and 84.09. In addition to the foregoing limit on principal amount, the building commission may contract revenue obligations under this section as the building commission determines is desirable to refund outstanding revenue obligations contracted under this section, to make payments under agreements or ancillary arrangements entered into under s. 18.55 (6) with respect to revenue obligations issued under this section, and to pay expenses associated with revenue obligations contracted under this section.