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.
79.05(3)(b)
(b) Multiply the amount under
par. (a) by the municipality's full value.
79.05(3)(c)
(c) Divide the amount under
par. (b) by the total of the amounts under
par. (b) for all municipalities that qualify.
79.05(5)
(5) No municipality may, for the purpose of qualifying for a payment under this section, establish a fund, other than a general fund, that does not conform to generally accepted accounting principles promulgated by the governmental accounting standards board or its successor bodies.
79.05(6)(a)(a) If a municipality transfers to another governmental unit responsibility for providing any service that the municipality provided in the preceding year, its budget for the preceding year shall be decreased to reflect the cost that the municipality incurred to provide that service, as determined by the department of revenue.
79.05(6)(b)
(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 budget for the preceding year shall be increased to reflect the cost of that service, as determined by the department of revenue.
79.058
79.058
County mandate relief. 79.058(1)
(1) Each county is entitled to a mandate relief payment equal to the per person distribution under
sub. (2) times the county's population for the year in which the statement under
s. 79.015 is provided as determined under
s. 16.96 (2).
79.058(2)
(2) The per person distribution is determined by dividing the total amount to be distributed to counties from
s. 20.835 (1) (f) by the state population for the year in which the statement under
s. 79.015 is provided as determined under
s. 16.96.
79.058 History
History: 1993 a. 16,
437.
79.06
79.06
Minimum and maximum payments. 79.06(1)(b)(b) If the payments to any municipality or county under
s. 79.03, excluding payments under
s. 79.03 (3c), in 1986 or any year thereafter are less than 95% of the combined payments to the municipality or county under this section and
s. 79.03, excluding payments under
s. 79.03 (3c), for the previous year, the municipality or county has an aids deficiency. The amount of the aids deficiency is the amount by which 95% of the combined payments to the municipality or county under this section and
s. 79.03, excluding payments under
s. 79.03 (3c), in the previous year exceeds the payments to the municipality or county under
s. 79.03, excluding payments under
s. 79.03 (3c), in the current year.
79.06(1)(c)
(c) A municipality or county that has an aids deficiency shall receive a payment from the amounts withheld under
sub. (2) equal to its proportion of all the aids deficiencies of municipalities or counties respectively for that year.
79.06(2)(b)(b) If the payments to a municipality or county, except any county in which there are no cities or villages, in any year exceed its combined payments under this section and
s. 79.03, excluding payments under
s. 79.03 (3c), in the previous year by more than the maximum allowable increase, the excess shall be withheld to fund minimum payments in that year under
sub. (1) (c).
79.06(2)(c)
(c) In this subsection, "maximum allowable increase" in any year means a percentage such that the sum for all municipalities or counties respectively in that year of the excess of payments under
ss. 79.02 and
79.03, excluding payments under
s. 79.03 (3c), over the payments as limited by the maximum allowable increase is equal to the sum of the aids deficiencies under
sub. (1) in that year.
79.08
79.08
Corrections. If the department of administration or the department of revenue determines by August 15 of the year following any distribution under this subchapter that there was an overpayment or underpayment made in any certification by the department of revenue or resulting from populations changed as a result of a final court determination or a census determination under
s. 16.96 (2) (dm) or
(e) or in the distribution by the department of administration, the overpayment or underpayment shall be corrected as provided in this section. No corrections to the elements of any distribution may be made after August 15 of the year following the distribution. Any overpayment shall be corrected by reducing the subsequent year's distribution under this subchapter. Any underpayment shall be corrected by increasing the subsequent year's distribution under this subchapter. Corrections shall be made in the distributions to all municipalities and counties affected by the error. Corrections shall be without interest.
79.09
79.09
Administration. Counties and municipalities shall submit the information required under this subchapter by the department of revenue on forms prescribed by the department. Annually, each county and municipality may contract with a certified public accountant licensed under
ch. 442 to compile and submit to the department the information required.
79.09 History
History: 1975 c. 39;
1985 a. 29.
PROPERTY TAX CREDITS
79.10
79.10
Wisconsin state property tax relief. 79.10(1)
(1)
Definitions. In this section:
79.10(1)(b)
(b) "Average school tax levies" means the average of the school tax levies for the 3 years preceding the assessment year to which the tax credit is to apply.
79.10(1)(d)
(d) "Municipality" means any town, village or city in this state. Where a municipality is located in more than one county the portion thereof in each county shall be considered a separate municipality.
79.10(1)(e)
(e) "School tax levies" means property taxes levied in a municipality for elementary and secondary school districts and for handicapped children's education programs under
s. 115.86, net of municipal surplus funds applied against those levies.
79.10(1)(f)
(f) "Principal dwelling" means any dwelling that is used by the owner of the dwelling as a primary residence.
79.10(1)(g)
(g) "School tax rate" means the taxes levied by school districts, as defined in
s. 115.01 (3), as reflected on each property tax bill divided by the estimated fair market value of the property as reflected on each tax bill.
79.10(1m)
(1m) Notice by municipalities. Each municipality shall furnish the department of revenue with the total amount of credits claimed by taxpayers under
sub. (9) (bm).
79.10(2)
(2) 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), to be used to calculate the lottery 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.
79.10(4)
(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).
79.10(5)(a)(a) 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), of every parcel of taxable property on which a principal dwelling 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.
79.10(6m)
(6m) Corrections of state property tax credit payments. 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) 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), 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 subsection. Any overpayment shall be corrected by reducing the subsequent year's distribution, as determined under
subs. (4) and
(5), 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), 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.
79.10(7m)
(7m) Distribution to municipalities. 79.10(7m)(a)1.1. The amount determined under
sub. (4) shall be distributed by the department of administration on the 4th Monday in July.
79.10(7m)(a)2.
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.
79.10(7m)(b)1.a.a. The amount determined under
sub. (5) with respect to claims filed for which the town, village or city has furnished notice under
sub. (1m) by March 1 shall be distributed from the appropriation under
s. 20.835 (3) (q) by the department of administration on the 4th Monday in March.
79.10(7m)(b)2.
2. The town, village or city treasurer shall settle for the amounts distributed on the 4th Monday in March under this paragraph with each taxing jurisdiction within the taxation district or provide the amounts distributed to the appropriate county treasurer for settlement not later than April 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.
79.10(7r)
(7r) Lottery credit precertification reimbursement. 79.10(7r)(a)(a) A county or city that performs the precertification procedure under
sub. (10) (a) shall receive, from the appropriation under
s. 20.835 (3) (r), 50 cents for each lottery credit precertified for a principal dwelling located in that county or city.
79.10(7r)(b)
(b) The amounts determined under
par. (a) shall be distributed by the department of administration on the first Friday in September during 1996 and every 5th year thereafter, based on applications on file with the county or city on August 1. A county or city shall inform the department of revenue of the number of applications on file before August 16.
79.10(7r)(c)
(c) If the department of revenue determines before August 1 of the year following a distribution under
par. (b) that a county or city received an overpayment or underpayment under
par. (b) because of a late application or an erroneous payment, the department of revenue shall correct the overpayment or underpayment by reducing or increasing the subsequent year's distribution under
par. (b). Corrections shall be made without interest.
79.10(8)
(8) Delayed payments. If a municipality receives a payment under this section that, under
s. 16.53, is made after the date specified in this section, that municipality shall as soon as possible distribute to each taxing district for which the municipality collects taxes that district's share of the payment and of the interest in respect to that payment.
79.10(9)
(9) Credit against tax liability. 79.10(9)(b)(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 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.
