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.
79.10(9)(bm)1.1. Except as provided in
ss. 79.175 and
79.18, every owner of a principal dwelling on a parcel of taxable property is entitled to receive a lottery credit in an amount determined by multiplying the estimated fair market value of the parcel of property, not exceeding the value determined under
sub. (11), by the school tax rate. The owner shall receive the credit if he or she claims the credit in the manner provided under
sub. (10) (a).
79.10(9)(c)
(c)
Credits shown on tax bill. The lottery credit under
par. (bm) shall reduce the property taxes otherwise payable for those taxpayers who are eligible to receive that credit and who furnish the information required under
sub. (10) (a), and the credit under
par. (b) shall reduce the property taxes otherwise payable.
79.10(9)(d)
(d)
Credit limit. No taxpayer may receive in respect to any parcel credits under this subchapter that exceed the total amount of property taxes due on that parcel.
79.10(10)(a)(a) Beginning with property taxes levied in 1996, the owner of a principal dwelling who is entitled to receive a lottery credit under
sub. (9) (bm) may claim the credit by making an application on a form prescribed by the department of revenue. A claimant whose principal dwelling is on a parcel of taxable property shall attest that, as of the certification date, the claimant is the owner of the property and that the claimant uses the property as his or her principal dwelling. The certification date is January 1 of the year in which the property taxes are levied. The claimant shall file the application with the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under
s. 74.87, with the treasurer of the city in which the property is located. Subject to review by the department of revenue, a treasurer who receives a completed application shall direct that the property described in the application be identified on the next tax roll as property for which the owner is entitled to receive a lottery credit. A claim that is made under this paragraph is valid for 5 years.
79.10(10)(b)
(b) A person who becomes eligible for a credit under
sub. (5) may claim the credit by filing an application, on a form prescribed by the department of revenue, with the treasurer of the county in which the property is located or, if the property is located in a city that collects taxes under
s. 74.87, with the treasurer of the city in which the property is located. Claims that are made under this paragraph become invalid when claims that are made under
par. (a) become invalid.
79.10(10)(c)
(c) A person who becomes eligible for a credit under
sub. (5) because of a purchase of a property may claim the credit by applying for it on the return under
s. 77.22 (2). Claims that are made under this paragraph become invalid when claims that are made under
par. (a) become invalid.
79.10(10)(d)
(d) If the department of revenue determines that a credit was claimed by a taxpayer who was not entitled to the credit for reasons other than that the taxpayer failed to furnish the information required under
par. (a), the department of revenue shall collect the credit as a special charge against the county where the property for which the credit was claimed is located. The county shall instruct the appropriate taxation district to collect the credit as a special charge on the next property tax bill issued for the property.
79.10(10)(e)
(e) Counties and any city authorized to act under
s. 74.87 shall submit to the department of revenue all data related to the lottery credit and requested by the department of revenue.
79.10(11)
(11) Lottery credit estimated fair market value. 79.10(11)(a)(a) For property taxes levied in 1991, the lottery credit estimated fair market value is $8,200. For property taxes levied in 1992, the lottery credit estimated fair market value is $9,150. For property taxes levied in 1993 and thereafter, the estimated fair market value shall be determined under
par. (b).
79.10(11)(b)
(b) Before October 16, the department of administration shall determine the total funds available for distribution under the lottery credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all existing and projected lottery proceeds and interest for the fiscal year of the distribution, less the amount estimated to be expended under
ss. 20.455 (2) (r),
20.566 (2) (r) and
20.835 (2) (q) and
(3) (r) and less the required reserve under
s. 20.003 (5). The joint committee on finance may revise the total amount to be distributed if it does so at a meeting that takes place before November 1. If the joint committee on finance does not schedule a meeting to take place before November 1, the total determined by the department of administration shall be the total amount estimated to be distributed under the lottery credit in the following year.
79.10(11)(c)
(c) Before November 1, the department of administration shall inform the department of revenue of the total amount available for distribution under the lottery credit in the following year. 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 the lottery credit in the following year.
79.10 History
History: 1971 c. 125 ss.
412,
521; Stats. 1971 s. 79.10;
1973 c. 90;
1975 c. 39,
199;
1977 c. 29,
418;
1979 c. 110 s.
60 (11);
1981 c. 20 ss.
1174 to
1182n,
2202 (45) (b);
1981 c. 93,
314,
317;
1983 a. 2 ss.
6 to
10,
12;
1983 a. 3,
27;
1983 a. 189 s.
329 (17m);
1983 a. 395;
1985 a. 4,
29,
39,
120;
1987 a. 27,
378;
1991 a. 39,
225,
269,
323;
1993 a. 16;
1995 a. 27.
79.11
79.11
Payment of tax credits. 79.11(1)
(1) The extension of the tax credits authorized by
s. 79.10 on the tax roll shall be deemed payment of that portion of the total tax due on property to which such credits are applicable.
79.11(2)
(2) Except as provided in
s. 79.10 (10) (d), the payment of the difference between the total tax which is due on any property less the amount of the tax credits applicable to such property authorized by this subchapter shall be considered payment in full of the property taxes due thereon in that year.
79.11(3)(a)(a) In those cities, villages and towns where the payment of property taxes is authorized to be made in instalments, such instalment payments shall be based on the net amount of taxes due after the tax credits authorized by this subchapter have been applied.
79.11(3)(b)
(b) Notwithstanding
ss. 74.11 (2) (b) and
74.12 (2) (b), the lottery credit shall be deducted in its entirety from the first instalment. This paragraph does not apply to the payment of taxes in instalments under
s. 74.87.
79.11 History
History: 1971 c. 125 s.
411; Stats. 1971 s. 79.11;
1991 a. 39,
323.
79.14
79.14
School levy tax credit. The appropriation under
s. 20.835 (3) (b) is $319,305,000 in 1994, 1995 and 1996 and is $469,305,000 in 1997 and thereafter.
79.14 History
History: 1991 a. 39,
315;
1995 a. 27.
79.175
79.175
Excess tax credit corrections. If a municipality applies excess tax credits on the tax roll under
s. 79.10 (9), the municipal clerk shall correct the excess application by deducting the excess amount from the appropriate credits in the following year.
79.18
79.18
Insufficient tax credit corrections. If a municipality applies insufficient tax credits on the tax roll under
s. 79.10 (9), the municipal clerk shall correct the deficiency by adding the deficient amount to the appropriate credits in the following year.
