SB301,188 18Section 188. 77.77 (3) of the statutes is amended to read:
SB301,99,2519 77.77 (3) The sale of building materials to contractors engaged in the business
20of constructing, altering, repairing or improving real estate for others is not subject
21to the taxes under this subchapter, and the incremental amount of tax caused by the
22rate increase applicable to those materials is not due, if the materials are affixed and
23made a structural part of real estate, and the amount payable to the contractor is
24fixed without regard to the costs incurred in performing a written contract that was
25irrevocably entered into prior to the effective date of the county ordinance, municipal

1ordinance,
special district resolution, or rate increase or that resulted from the
2acceptance of a formal written bid accompanied by a bond or other performance
3guaranty that was irrevocably submitted before that date.
SB301,189 4Section 189. 77.78 of the statutes is amended to read:
SB301,100,12 577.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
6as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
7vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is
8required to be registered by this state may be registered or titled by this state unless
9the registrant files a sales and use tax report and pays the county tax, municipal tax,
10and special district tax at the time of registering or titling to the state agency that
11registers or titles the property. That state agency shall transmit those tax revenues
12to the department of revenue.
SB301,190 13Section 190 . 77.84 (1) of the statutes is amended to read:
SB301,100,2114 77.84 (1) Tax roll. Each clerk of a municipality in which the land is located
15shall enter in a special column or other appropriate place on the tax roll the
16description of each parcel of land designated as managed forest land, and shall
17specify, by the designation “MFL-O" or “MFL-C", the acreage of each parcel that is
18designated open or closed under s. 77.83. The land shall be assessed and is subject
19to review under ch. 70. Except as provided in this subchapter, no tax may be levied
20on managed forest land, except that any building, improvements, and fixtures on
21managed forest land is subject to taxation as personal real property under ch. 70.
SB301,191 22Section 191 . 78.55 (1) of the statutes is amended to read:
SB301,100,2423 78.55 (1) “Air carrier company" has the meaning given in s. 70.11 (42) (a) 1.
2476.02 (1).
SB301,192 25Section 192. 79.01 (1) of the statutes is repealed.
SB301,193
1Section 193. 79.01 (2d) of the statutes is repealed.
SB301,194 2Section 194. 79.015 of the statutes is amended to read:
SB301,101,7 379.015 Statement of estimated payments. The department of revenue, on
4or before September 15 of each year, shall provide to each municipality and county
5a statement of estimated payments to be made in the next calendar year to the
6municipality or county under ss. 79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and
779.05.
SB301,195 8Section 195. 79.02 (2) (b) of the statutes is amended to read:
SB301,101,149 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
10equal 15 percent of the municipality's or county's estimated payments under ss.
1179.035, 79.036, 79.037, 79.038, 79.039, and 79.04 and 100 percent of the
12municipality's estimated payments under s. 79.05. Upon certification by the
13department of revenue, the estimated payment under s. 79.05 may be distributed
14before the 4th Monday in July.
SB301,196 15Section 196. 79.02 (3) (a) of the statutes is renumbered 79.02 (3) and amended
16to read:
SB301,101,2017 79.02 (3) Subject to s. 59.605 (4), payments to each municipality and county in
18November shall equal that municipality's or county's entitlement under ss. 79.035,
1979.036, 79.037, 79.038, 79.039, 79.04, and 79.05 for the current year, minus the
20amount distributed to the municipality or county under sub. (2) (b).
SB301,197 21Section 197 . 79.02 (3) (e) of the statutes is repealed.
SB301,198 22Section 198. 79.035 (title) of the statutes is amended to read:
SB301,101,23 2379.035 (title) County and municipal aid; before 2024.
SB301,199 24Section 199 . 79.035 (4) (c) 2. of the statutes is amended to read:
SB301,102,5
179.035 (4) (c) 2. Except as provided under par. (h), the reduction determined
2under this paragraph may not exceed the lesser of an amount equal to 15 percent of
3the municipality's payment under this section in 2011, prior to any reduction under
4s. 79.02 (3) (e), 2021 stats., or 10 cents for each $1,000 of the municipality's equalized
5value, as determined under s. 70.57.
SB301,200 6Section 200 . 79.035 (4) (d) 2. of the statutes is amended to read:
SB301,102,117 79.035 (4) (d) 2. Except as provided in par. (h), the reduction determined under
8this paragraph may not exceed the lesser of an amount equal to 15 percent of the
9municipality's payment under this section in 2011, prior to any reduction under s.
1079.02 (3) (e), 2021 stats., or 15 cents for each $1,000 of the municipality's equalized
11value, as determined under s. 70.57.
SB301,201 12Section 201 . 79.035 (4) (e) 2. of the statutes is amended to read:
SB301,102,1713 79.035 (4) (e) 2. Except as provided in par. (h), the reduction determined under
14this paragraph may not exceed the lesser of an amount equal to 15 percent of the
15municipality's payment under this section in 2011, prior to any reduction under s.
1679.02 (3) (e), 2021 stats., or 25 cents for each $1,000 of the municipality's equalized
17value, as determined under s. 70.57.
SB301,202 18Section 202 . 79.035 (4) (f) 2. of the statutes is amended to read:
SB301,102,2319 79.035 (4) (f) 2. Except as provided in par. (h), the reduction determined under
20this paragraph may not exceed the lesser of an amount equal to 15 percent of the
21municipality's payment under this section in 2011, prior to any reduction under s.
2279.02 (3) (e), 2021 stats., or 30 cents for each $1,000 of the municipality's equalized
23value, as determined under s. 70.57.
SB301,203 24Section 203 . 79.035 (4) (g) of the statutes is amended to read:
SB301,103,8
179.035 (4) (g) The reduction for a municipality that has a population greater
2than 110,000 is an amount equal to 30 cents for each $1,000 of the municipality's
3equalized value, as determined under s. 70.57, plus an amount equal to the
4municipality's population multiplied by the amount determined under par. (b) 1.,
5except that the reduction determined under this paragraph may not exceed the
6lesser of an amount equal to 25 percent of the municipality's payment under this
7section in 2011, prior to any reduction under s. 79.02 (3) (e), 2021 stats., or 35 cents
8for each $1,000 in equalized value, as determined under s. 70.57.
SB301,204 9Section 204 . 79.035 (4) (h) of the statutes is amended to read:
SB301,103,1410 79.035 (4) (h) The reduction determined under par. (c), (d), (e), or (f) for a town
11or village may not exceed the lesser of an amount equal to 25 percent of the town's
12or village's payment under this section in 2011, prior to any reduction under s. 79.02
13(3) (e), 2021 stats., or the amount determined under par. (c) 2., (d) 2., (e) 2., or (f) 2.
14based on equalized value.
SB301,205 15Section 205 . 79.035 (4) (i) of the statutes is amended to read:
SB301,103,2116 79.035 (4) (i) The reduction for a county is the amount determined under par.
17(b) 2. multiplied by the county's population, except that the reduction determined
18under this paragraph may not exceed the lesser of an amount equal to 25 percent of
19the county's payment under this section in 2011, prior to any reduction under s. 79.02
20(3) (e), 2021 stats., or 15 cents for each $1,000 of the county's equalized value, as
21determined under s. 70.57.
SB301,206 22Section 206. 79.035 (5) of the statutes is amended to read:
SB301,104,223 79.035 (5) Except as provided in subs. (6), (7), and (8), for the distribution in
242013 and in subsequent years ending with 2023, each county and municipality shall

1receive a payment under this section that is equal to the amount of the payment
2determined for the county or municipality under this section for 2012.
SB301,207 3Section 207. 79.035 (5) of the statutes, as affected by 2019 Wisconsin Act 19
4and 2023 Wisconsin Act .... (this act), is repealed and recreated to read:
SB301,104,85 79.035 (5) Except as provided in subs. (7) and (8), for the distribution in 2013
6and in subsequent years ending with 2023, each county and municipality shall
7receive a payment under this section that is equal to the amount of the payment
8determined for the county or municipality under this section for 2012.
SB301,208 9Section 208. 79.035 (6) of the statutes is amended to read:
SB301,104,1410 79.035 (6) Beginning with the distributions in 2016 and ending with the
11distributions in 2035 2023, the annual payment under s. 79.02 (1) to a county in
12which a sports and entertainment arena, as defined in s. 229.41 (11e), is located shall
13be the amount otherwise determined for the county under this section, minus
14$4,000,000.
SB301,209 15Section 209. 79.035 (8) of the statutes is amended to read:
SB301,104,2416 79.035 (8) Beginning with the distributions in 2021 and ending with the
17distributions in 2023
, the department of revenue shall increase the payment to each
18county and municipality under this section by the amount the county or municipality
19reported under s. 66.0137 (5) (d) for the year prior to the previous calendar year. The
20department shall decrease the total amount to be distributed to all counties and
21municipalities by the total of all amounts reported under s. 66.0137 (5) (d) for the
22year prior to the previous calendar year and reduce each payment to a county or
23municipality under this section in proportion to the entity's share of the total
24distribution.
SB301,210 25Section 210. 79.036 of the statutes is created to read:
SB301,105,4
179.036 County and municipal aid; beginning in 2024. (1) Except as
2provided in subs. (2), (3), and (4), for the distribution in 2024 and in subsequent
3years, each county and municipality shall receive payments under this section as
4follows:
SB301,105,65 (a) For the distribution in 2024, each county and municipality shall receive a
6payment equal to the amount it received under s. 79.035 in 2023.
SB301,105,117 (b) For the distribution in 2025 and subsequent years, each county and
8municipality shall receive a payment equal to the proportion of the total payments
9from the county and municipal aid account under s. 25.491 (2) that the county or
10municipality received in 2024 multiplied by the amount for the year in the county
11and municipal aid account under s. 25.491 (2).
SB301,105,15 12(2) Beginning with the distributions in 2024 and ending with the distributions
13in 2035, the annual payment under s. 79.02 (1) to a county in which a sports and
14entertainment arena, as defined in s. 229.41 (11e), is located shall be the amount
15otherwise determined for the county under this section, minus $4,000,000.
SB301,105,19 16(3) (a) The department of administration shall reduce the payment under this
17section to each county and municipality that receives a grant under s. 16.047 (4m)
18for replacement of public transit vehicles in an urban mass transit system by an
19amount determined as follows:
SB301,105,2220 1. For an urban mass transit system that is eligible to receive state aid under
21s. 85.20 (4m) (a) 6. cm. or d. and serving a population exceeding 200,000, 75 percent
22of the total amount of grants received under s. 16.047 (4m).
SB301,105,2523 2. For an urban mass transit system that is eligible to receive state aid under
24s. 85.20 (4m) (a) 7. and serving a population of at least 50,000, 20 percent of the total
25amount of grants received under s. 16.047 (4m).
SB301,106,3
13. For an urban mass transit system that is eligible to receive state aid under
2s. 85.20 (4m) (a) 8. and serving a population of less than 50,000, 10 percent of the total
3amount of grants received under s. 16.047 (4m).
SB301,106,84 (b) Beginning with the first payment due under s. 79.02 (1) after the county or
5municipality receives a grant under s. 16.047 (4m), the department of administration
6shall apply the reduction determined under par. (a) for each county and municipality
7by reducing 10 consecutive annual payments under s. 79.02 (1) to the county or
8municipality by equal amounts.
SB301,106,16 9(4) Beginning with the distributions in 2024, the department of revenue shall
10increase the payment to each county and municipality under this section by the
11amount the county or municipality reported under s. 66.0137 (5) (d) for the year prior
12to the previous calendar year. The department shall decrease the total amount to be
13distributed to all counties and municipalities by the total of all amounts reported
14under s. 66.0137 (5) (d) for the year prior to the previous calendar year and reduce
15each payment to a county or municipality under this section in proportion to the
16entity's share of the total distribution.
SB301,211 17Section 211. 79.036 (1) (intro.) of the statutes, as created by 2023 Wisconsin
18Act .... (this act), is repealed and recreated to read:
SB301,106,2119 79.036 (1) (intro.) Except as provided in subs. (3) and (4), for the distribution
20in 2024 and in subsequent years, each county and municipality shall receive
21payments under this section as follows:
SB301,212 22Section 212. 79.036 (2) of the statutes, as created by 2023 Wisconsin Act ....
23(this act), is repealed.
SB301,213 24Section 213. 79.037 of the statutes is created to read:
SB301,107,6
179.037 Supplemental county and municipal aid. (1) Beginning with the
2distributions in 2024, each county and municipality shall receive in each year a
3payment from the supplemental county and municipal aid account to be used for law
4enforcement, fire protection, emergency medical services, emergency response
5communications, public works, and transportation, except that no amounts received
6under this subsection may be used for administrative services.
SB301,107,8 7(2) In 2024, the department of revenue shall determine the amount of the
8payments under this section as follows:
SB301,107,99 (a) Each county shall receive an amount equal to the sum of the following:
SB301,107,1010 1. Fifty thousand dollars.
SB301,107,1111 2. The amount determined as follows or zero, whichever is greater:
SB301,107,1212 a. Multiply the county's levy in 2020 by 1.02.
SB301,107,1413 b. Subtract the amount determined under subd. 2. a. from the county's levy in
142021.
SB301,107,1515 3. The amount determined as follows:
SB301,107,1716 a. Add the amount received by the county in 2024 and the amounts determined
17under subds. 1. and 2.
SB301,107,1918 b. Divide the amount determined under subd. 3. a. by the county's population
19in 2022.
SB301,107,2120 c. Determine the maximum amount determined under subd. 3. b. among all
21counties.
SB301,107,2222 d. Multiply the amount determined under subd. 3. c. by 1.5.
SB301,107,2423 e. Divide the amount determined under subd. 3. b. by the amount determined
24under subd. 3. d.
SB301,107,2525 f. Subtract the amount determined under subd. 3. e. from 1.
SB301,108,2
1g. Multiply the amount determined under subd. 3. f. by an amount equal to 10
2times the county's population in 2022.
SB301,108,33 h. Multiply the amount determined under subd. 3. g. by 0.689758.
SB301,108,64 (b) Each city, village, and town with a population under 5,000 shall receive an
5amount equal to 10 percent of the amount received by the city, village, or town in 2024
6under s. 79.036 or the amount calculated as follows, whichever is greater:
SB301,108,77 1. Multiply the population of the city, village, or town in 2022 by 0.00001052.
SB301,108,88 2. Add the amount determined under subd. 1. to 16.813.
SB301,108,109 3. Multiply the population of the city, village, or town in 2022 by the amount
10determined under subd. 2.
SB301,108,1111 4. Add the amount determined under subd. 3. to 30,000.
SB301,108,1312 (c) Each city, village, and town with a population in 2022 of at least 5,000 and
13not more than 30,000 shall receive an amount equal to the sum of the following:
SB301,108,1514 1. Ten percent of the amount received by the city, village, or town under s.
1579.036 or the amount calculated as follows, whichever is greater:
SB301,108,1616 a. Multiply the population of the city, village, or town in 2022 by 0.00001659.
SB301,108,1717 b. Add the amount determined under subd. 1. a. to 14.5.
SB301,108,1918 c. Multiply the population of the city, village, or town in 2022 by the amount
19determined under subd. 1. b.
SB301,108,2020 d. Add the amount determined under subd. 1. c. to 25,700.
SB301,108,2121 2. The amount calculated as follows:
SB301,108,2422 a. Divide the population of the city, village, or town in 2022 by the sum of the
23population in 2022 of all cities, villages, and towns with a population in 2022 of at
24least 5,000 and not more than 30,000.
SB301,108,2525 b. Multiply the amount determined under subd. 2. a. by $15,000,000.
SB301,109,4
1(d) Each city, village, and town with a population in 2022 greater than 30,000
2shall receive an amount equal to 10 percent of the amount received by the city,
3village, or town in 2024 under s. 79.036 or the amount calculated as follows,
4whichever is greater:
SB301,109,55 1. Multiply the population of the city, village, or town in 2022 by 0.00001659.
SB301,109,66 2. Add the amount determined under subd. 1. to 14.5.
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