79.03(3)(a)(a) The amount in the shared revenue account for municipalities and the amount in the shared revenue account for counties, less the payments under
sub. (2) and
s. 79.04, shall be allocated to each municipality and county respectively in proportion to its entitlement. In this paragraph, "entitlement" means the product of aidable revenues and tax base weight.
79.03(3)(b)2.
2. "Average local purpose revenues" means the sum of the 3 prior years local purpose revenues divided by 3.
79.03(3)(b)3.
3. "Full valuation" means the full value of all taxable property for the preceding year as equalized for state tax purposes, except that for municipalities the value of real estate assessed under
s. 70.995 is excluded. Value increments under
s. 66.46 are included for municipalities but excluded for counties. If property that had been assessed under
s. 70.995 and that has a value exceeding 10% of a municipality's value is assessed under
s. 70.10, 30% of that property's full value is included in "full valuation" for purposes of the shared revenue payments in the year after the assessment under
s. 70.10, 65% of that property's full value is included in "full valuation" for purposes of the shared revenue payments in the year 2 years after the assessment under
s. 70.10 and 100% of that property's full value is included in "full valuation" for purposes of subsequent shared revenue payments.
79.03(3)(b)4.
4. "Local purpose revenues" means the sum of local general purpose taxes, regulation revenues, revenues for services to private parties by a county's or municipality's general operations or enterprises, revenue for sanitation services to private parties, special assessment revenues, tax base equalization aids and, for municipalities only, a proxy for private sewer service costs, a proxy for private solid waste and recycling service costs and a proxy for retail charges for fire protection purposes. In this subdivision:
79.03(3)(b)4.a.
a. "Local general purpose taxes" means the portion of tax increments collected for payment to a municipality under
s. 66.46 which is attributable to that municipality's own levy, general property taxes, excluding taxes for a county handicapped children's education board, collected to finance the general purpose government unit, property taxes collected for sewage and sanitary districts, mobile home fees, the proceeds of county sales and use taxes and municipal and county vehicle registration fees under
s. 341.35 (1).
79.03(3)(b)4.b.
b. "Proxy for private sewer service costs" means the greater of zero or the amount computed by multiplying $25 times the municipality's population in the 2nd year preceding the distribution and then subtracting from that product the greater of 1) the sum of municipal general operation and capital project sewer service expenditures including storm sewer expenditures, through general operations, special assessment funds or enterprises, the municipality's share, based on its proportion of the full value of taxable property in the county, of county taxes levied for a sanitary or sewage district if the municipality is served by the sewer services financed by the county levies, tax levies of sewage and sanitation districts; sewer service charges directly paid to a neighboring municipality or fiscally independent sewer utility, or 2) the sum of sewer service charges, municipal general operation and capital project storm sewer expenditures through general operations, special assessment funds or enterprises, the municipality's share, based on its proportion of the full value of taxable property in the county, of county taxes levied for a sanitary or sewage district if the municipality is served by the sewer services financed by the county levies, tax levies of sewage and sanitation districts.
79.03(3)(b)4.bg.
bg. "Proxy for private solid waste and recycling service costs" means $25 multiplied by the population of any municipality that does not provide solid waste and recycling services. In this
subd. 4. bg., notwithstanding
s. 79.005 (2), "population" means the number of persons residing in the municipality during the 2nd year preceding the distribution of payments, as determined under
s. 16.96.
79.03(3)(b)4.bm.
bm. "Proxy for retail charges for fire protection purposes", for any year used to calculate average local purpose revenues, equals the number of months in that year for which a municipality did not pay retail charges associated with water for public fire protection purposes to a public utility under
s. 196.03 (3) (b), multiplied by one-twelfth of the total retail charges associated with water for public fire protection purposes, but not included in general service charges, that the municipality paid to a public utility during the most recent 12-month period in which all retail charges associated with public fire protection purposes were paid by the municipality.
79.03(3)(b)4.c.
c. "Regulation revenues" means revenues from construction and building permits and zoning fees.
79.03(3)(b)4.d.
d. "Revenue for sanitation services to private parties" means revenues collected from private parties by a county's or municipality's general operations or enterprises and by sewerage, sanitation or inland lake rehabilitation districts as refuse collection fees, sewerage service fees and landfill fees.
79.03(3)(b)4.e.
e. "Revenues for services to private parties by a county's or municipality's general operations or enterprises" means revenues collected from private parties for the following services: general government services consisting of license publication fees, sale of publications, clerk's fees and treasurer's fees; public safety services, consisting of police or sheriff's department fees, fire department fees and ambulance fees; inspection services, consisting of building, electrical, heat, plumbing, elevator and weights and measures; sidewalk replacement or construction fees, storm sewer construction fees, street lighting fees; parking ramps, meters and lot fees; library fines or fees; and museum and zoo users or admission fees.
79.03(3)(b)4.f.
f. "Special assessment revenues" means charges assessed against benefited properties for capital improvements by a municipality or county placed on the current tax roll for collection or collected during the year in advance of being placed on the tax roll.
79.03(3)(b)4.g.
g. "Tax base equalization aids" means payments received under
par. (a) and s.
70.996 (1m) (c), 1977 stats. and 1979 stats., s.
79.03 (3), 1977 stats. and 1979 stats., and s.
79.16 (3), 1977 stats. and 1979 stats. For the calculation of 1982 local purpose revenues, "tax base equalization aids" means payments that would have been received under
par. (a) if $471,395,500 had been distributed under
par. (a) plus payments received under s.
70.996 (1m) (c), 1977 stats. and 1979 stats., s.
79.03 (3), 1977 stats. and 1979 stats., and s.
79.16 (3), 1977 stats. and 1979 stats. For the calculation of local purpose revenues for 1983 and thereafter, "tax base equalization aids" means entitlements received under
par. (a).
79.03(3)(b)4.h.
h. Taxes and revenues of sewerage, sanitation and inland lake rehabilitation districts that are local purpose revenues shall be allocated to municipalities in proportion to the amount of revenue that is derived from within the municipality.
79.03(3)(b)5.
5. "Standardized valuation" means the product of the standardized valuation per person times the population of a municipality or a county in the preceding year.
79.03(3)(b)6.
6. "Standardized valuation per person" is that number that when used in the computation under
par. (a) most nearly approximates the sum of entitlements for all municipalities or for all counties respectively to the funds distributable under
par. (a).
79.03(3)(b)7.
7. "Sum of local purpose revenues" means the sum of local purpose revenues for the 3 fiscal years ending 2 years prior to the year of distribution. For the purpose of this subdivision, local purpose revenues for any fiscal year before 1988 shall be defined according to subd.
4., 1985 stats.
79.03(3)(b)8.
8. "Tax base weight" means one minus the decimal obtained by dividing the full valuation by the standardized valuation, except that "tax base weight" shall be a decimal of at least 0.0.
79.03(3c)(b)
(b)
Eligibility. A municipality is eligible for a payment under this subsection if all of the following conditions are met:
79.03(3c)(b)1.
1. The municipality's population is 5,000 or less in the year in which the statement under
s. 79.015 is provided.
79.03(3c)(b)2.
2. For the year before the year in which the statement under
s. 79.015 is provided, the municipality levies property taxes for municipal purposes at a rate of at least one mill per dollar of full value under
s. 70.57.
79.03(3c)(b)3.a.a. Except as provided in
subd. 3. b., the full valuation of the property in the municipality does not exceed $40,000,000.
79.03(3c)(b)3.b.
b. The full valuation of the property in the municipality may exceed $40,000,000 if the land area of the municipality exceeds 54 square miles.
79.03(3c)(bm)
(bm)
Full value limit. If the full valuation of the property in an eligible municipality exceeds $40,000,000 and the land area of the eligible municipality exceeds 54 square miles, full valuation of the property in the eligible municipality shall be considered to be $40,000,000 under
pars. (c) 1.,
(d) 1. and
(e) 1.
79.03(3c)(c)
(c)
Payment. Subject to the total distribution amount limits in
par. (f), the minimum payment under
par. (d) and the maximum payment under
par. (e), each eligible municipality is entitled to shared revenue from the appropriation under
s. 20.835 (1) (b), in addition to its shared revenue entitlements under
sub. (1), calculated as follows:
79.03(3c)(c)1.
1. Divide the full valuation of the property in the municipality by $40,000,000.
79.03(3c)(c)4.
4. Multiply the municipality's population by the amount under
subd. 3. or by $10, whichever is greater.
79.03(3c)(d)
(d)
Minimum payment. The minimum payment that an eligible municipality may receive under this subsection is the greater of zero or an amount calculated as follows:
79.03(3c)(d)1.
1. Divide the full valuation of the property in the municipality by $1,000,000.
79.03(3c)(e)
(e)
Maximum payment. The maximum payment that an eligible municipality may receive under this subsection is the greater of $10,000 or an amount calculated as follows:
79.03(3c)(e)1.
1. Divide the full valuation of the property in the municipality by $1,000,000.
79.03(3c)(f)
(f)
Distribution amount. If the total amounts calculated under
pars. (c) to
(e) exceed the total amount to be distributed under this subsection, the amount paid to each eligible municipality shall be paid on a prorated basis. The total amount to be distributed under this subsection from
s. 20.835 (1) (b) is $10,000,000 in 1996 and thereafter.
79.03(4)
(4) In 1991, the total amount to be distributed under
ss. 79.03,
79.04 and
79.06 from
s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be distributed under
ss. 79.03,
79.04 and
79.06 from
s. 20.835 (1) (d) is $885,961,300. In 1993, the total amount to be distributed under
ss. 79.03,
79.04 and
79.06 from
s. 20.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this section and
ss. 79.04 and
79.06 from
s. 20.835 (1) (d) are $746,547,500 to municipalities and $168,981,800 to counties. In 1995 and subsequent years, the total amounts to be distributed under
ss. 79.03,
79.04 and
79.06 from
s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to counties.
79.03(4b)
(4b) The total amount specified in
sub. (4) for any year shall be reduced by the total of all reductions in shared revenue payments for that year under
s. 66.77 (4).
79.03 History
History: 1971 c. 125,
215;
1973 c. 90;
1975 c. 39;
1977 c. 29,
203,
418;
1979 c. 1;
1979 c. 34 ss.
903s to
905m,
2102 (46) (d);
1979 c. 221;
1981 c. 20,
93,
314,
317;
1983 a. 27,
189;
1985 a. 29,
120;
1987 a. 27,
399;
1989 a. 31,
56,
336;
1991 a. 39,
269;
1993 a. 16,
437,
490;
1995 a. 27.
79.03 Annotation
See note to s. 16.50, citing Milwaukee v. Lindner, 98 W (2d) 624, 297 NW (2d) 828 (1980).
79.04
79.04
Public utility distribution. 79.04(1)
(1) Annually the department of administration, upon certification by the department of revenue, shall distribute to a municipality having within its boundaries a production plant or a general structure, including production plants and general structures under construction, used by a light, heat or power company assessed under
s. 76.28 (2), except property described in
s. 66.069 (2) unless the production plant is owned or operated by a local governmental unit located outside of the municipality, or by an electric cooperative assessed under
ss. 76.07 and
76.48, respectively, or by a municipal electric company under
s. 66.073 the amount determined as follows:
79.04(1)(a)
(a) An amount from the shared revenue account determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in
s. 76.28 (1) (gm), on December 31 of the preceding year for either "production plant, exclusive of land" and "general structures", or "work in progress" for production plants and general structures under construction, in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within a municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under
s. 70.11 (21) (a), as determined by the department of revenue plus an amount from the shared revenue account determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, of the first $125,000,000 of the total original cost of production plant, general structures and work-in-progress less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in
s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a municipality in any year shall not exceed $300 times the population of the municipality.
79.04(1)(b)1.1. Beginning with the distribution under this subsection in 1991, the amount determined under
par. (a) to value property used by a light, heat or power company in a municipality may not be less than the amount determined to value the property for the distribution to the municipality under this subsection in 1990, subject to
subds. 2.,
3. and
4.
79.04(1)(b)2.
2. When a light, heat or power company no longer uses property described under
par. (a) as production plant or general structure in a municipality, the amount established under
subd. 1. shall be reduced by the proportion that the property that is no longer used bears to the total value of all property described in
par. (a) in the municipality. The proportion shall be determined according to the proportional value of the property when the light, heat or power company stops using the property.
79.04(1)(b)3.
3. The amount of a distribution under this paragraph, as affected by
subd. 1., may not exceed the per capita amount established under
par. (a).
79.04(1)(b)4.
4. If property of a light, heat or power company described under
par. (a) is included in the value of property for the distribution to the municipality under this subsection in 1990 and is located in territory annexed by another municipality after December 31, 1989, the amount established under
subd. 1. shall be reduced annually by one-fifth of the value of the property located in the annexed territory for 5 consecutive years, beginning with the distribution in 1994 or with the first distribution after the year in which the annexation occurs, whichever is later.
79.04(1)(c)1.1. The payment for any municipality in which a production plant is located, which the public service commission certifies to the department of revenue will produce a nominal rated capacity of 200 megawatts or more, shall be no less than $75,000 annually, except that the amount distributable to a municipality in any year shall not exceed the per capita limit specified in
par. (a). Payments under this paragraph may be extended to decommissioned production plants as provided in
subd. 3.
79.04(1)(c)2.
2. If a production plant is located in more than one municipality, the total payment under
subd. 1. shall be apportioned according to the amounts shown on the preceding December 31 for the production plant in the account described in
par. (a) for "production plant exclusive of land" within each municipality for all public utilities except qualified wholesale electric companies, as defined in
s. 76.28 (1) (gm), or according to the value as reported to the department of revenue under
par. (a) of the production plant within each municipality for each qualified wholesale electric company. The payment to each municipality under this subdivision shall be no less than $15,000 annually.
79.04(1)(c)3.
3. If a production plant with a nominal rated capacity of 200 megawatts or more is decommissioned or becomes nonutility property, the $75,000 minimum guaranteed payment under
subd. 1. shall continue but diminish by $7,500 annually, except that the minimum guaranteed payment under this subdivision shall cease in the year following the first year in which the property becomes taxable by the taxation district. In this subdivision, "nonutility property" has the meaning set forth in the uniform system of accounts established by the public service commission.
79.04(2)(a)(a) Annually, the department of administration, upon certification by the department of revenue, shall distribute from the shared revenue account to any county having within its boundaries a production plant or a general structure, including production plants and general structures under construction, used by a light, heat or power company assessed under
s. 76.28 (2), except property described in
s. 66.069 (2) unless the production plant is owned or operated by a local governmental unit that is located outside of the municipality in which the production plant is located, or by an electric cooperative assessed under
ss. 76.07 and
76.48, respectively, or by a municipal electric company under
s. 66.073 an amount determined by multiplying by 6 mills in the case of property in a town and by 3 mills in the case of property in a city or village the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in
s. 76.28 (1) (gm), on December 31 of the preceding year for either "production plant, exclusive of land" and "general structures", or "work in progress" for production plants and general structures under construction, in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within the municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under
s. 70.11 (21) (a), as determined by the department of revenue plus an amount from the shared revenue account determined by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of property in a city or village, of the total original cost of production plant, general structures and work-in-progress less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in
s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a county in any year shall not exceed $100 times the population of the county.
79.04(2)(am)1.1. Beginning with the distribution under this subsection in 1991, the amount determined under
par. (a) to value property used by a light, heat or power company in a county may not be less than the amount determined to value the property for the distribution to the county under this subsection in 1990, subject to
subds. 2. and
3.
79.04(2)(am)2.
2. When a light, heat or power company no longer uses property described under
par. (a) as production plant or general structure in a county, the amount established under
subd. 1. shall be reduced by the proportion that the property that is no longer used bears to the total value of all property described in
par. (a) in the county. The proportion shall be determined according to the proportional value of the property when the light, heat or power company stops using the property.
79.04(2)(am)3.
3. The amount of a distribution under this paragraph, as affected by
subd. 1., may not exceed the per capita amount established under
par. (a).
79.04(2)(b)
(b) The payment under
par. (a) for any county in which a production plant is located, which the public service commission certifies to the department of revenue will produce a nominal rated capacity of 200 megawatts or more, shall be not less than $75,000 annually, except that the amount distributable to a county in any year shall not exceed the per capita limit specified in
par. (a).
79.04(4)(a)(a) Annually, in addition to the amount distributed under
sub. (1), the department of administration shall distribute $50,000 to a municipality if spent nuclear fuel is stored within the municipality on December 31 of the preceding year. If a spent nuclear fuel storage facility is located within one mile of a municipality, that municipality shall receive $10,000 annually and the municipality where that storage facility is located shall receive $40,000 annually.
79.04(4)(b)
(b) Annually, in addition to the amount distributed under
sub. (2), the department of administration shall distribute $50,000 to a county if spent nuclear fuel is stored within the county on December 31 of the preceding year. If a spent nuclear fuel storage facility is located at a production plant located in more than one county, the payment shall be apportioned according to the formula under
sub. (1) (c) 2., except that the formula, as it applies to municipalities in that subdivision, applies to counties in this paragraph. The payment under this paragraph may not be less than $10,000 annually.
79.05
79.05
Expenditure restraint program. 79.05(1)(a)
(a) "Full value" means the value determined under
s. 70.57 including the value of tax increments under
s. 66.46.
79.05(1)(am)
(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 September 30 of the year before the statement under
s. 79.015.
79.05(1)(b)
(b) "Municipal budget" means the municipality's general fund.
79.05(1)(c)
(c) "Property tax levy rate" means the amount determined as follows:
79.05(1)(c)1.
1. Subtract the tax increment under
s. 66.46 from the total property tax levy.
79.05(1)(d)
(d) "Valuation factor" means a percentage equal to 60% of the percentage change in the municipality's equalized value 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.
79.05(2)
(2) A municipality is eligible for a payment under
sub. (3) if it fulfills all of the following requirements:
79.05(2)(a)
(a) Its property tax levy rate established during the year before the statement under
s. 79.015 is greater than 5 mills.
79.05(2)(c)
(c) Its municipal budget, exclusive of principal and interest on long-term debt, for the year of the statement under
s. 79.015 increased over its municipal budget as adjusted under
sub. (6), exclusive of principal and interest on long-term debt, for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10%.
79.05(2m)
(2m) Annually, on November 1, the department of revenue shall certify the appropriate percentage change in the consumer price index that is to be used in the requirement under
sub. (1) (am) to the joint committee on finance.
79.05(3)
(3) Each municipality that qualifies under
sub. (2) shall receive a payment calculated as follows:
79.05(3)(a)
(a) Subtract 5 mills from the municipality's property tax levy rate.
