CHAPTER 79
STATE REVENUE SHARING
SUBCHAPTER I
MUNICIPAL AND COUNTY SHARED REVENUE
79.006 New incorporations.
79.01 Accounts established.
79.015 Statement of estimated payments.
79.02 Shared revenue distributions.
79.03 Calculating per capita and aidable revenues entitlements.
79.04 Public utility distribution.
79.05 Expenditure restraint program.
79.058 County mandate relief.
79.06 Minimum and maximum payments.
SUBCHAPTER II
PROPERTY TAX CREDITS
79.10 Wisconsin state property tax relief.
79.11 Payment of tax credits.
79.14 School levy tax credit.
79.175 Excess tax credit corrections.
79.18 Insufficient tax credit corrections.
MUNICIPAL AND COUNTY SHARED REVENUE
79.005
79.005
Definitions. In this subchapter:
79.005(1)
(1) "Municipality" means any town, village or city in this state. If a municipality is located in more than one county, payments under this subchapter shall be computed using data for the municipality as a whole.
79.005(2)
(2) "Population" means the number of persons residing in each municipality and county of the state as last determined by the department of administration under
s. 16.96.
79.005(3)
(3) "Production plant" also includes substations.
79.006
79.006
New incorporations. The information needed for the determinations under this chapter shall be calculated as follows: for those years for which the necessary data does not exist, the data for the new municipality and the municipality from which it was formed shall be combined and the sum shall be apportioned to each municipality in proportion to its respective full value in the first year of assessment of the new municipality; if the municipality is formed before April 1, the department of administration shall certify the population of the newly created municipality, and the corrected population of the municipality from which it was formed, and those figures shall be used for distributions under this chapter in the year after the incorporation.
79.006 History
History: 1981 c. 20;
1995 a. 216.
79.01
79.01
Accounts established. 79.01(1)
(1) There is established an account in the general fund entitled the "Expenditure Restraint Program Account". There shall be appropriated to that account $25,000,000 in 1991, in 1992 and in 1993, $42,000,000 in 1994 and $48,000,000 in 1995 and thereafter.
79.01(2)
(2) There is established an account in the general fund entitled the "Municipal and County Shared Revenue Account", referred to in this chapter as the "shared revenue account". There shall be appropriated to the shared revenue account the sums specified in
ss. 79.03 and
79.04.
79.01(4)
(4) There is established an account in the general fund entitled the "County Mandate Relief Account". There shall be appropriated to that account the amount specified in
s. 79.058 (3).
79.015
79.015
Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under
ss. 79.03,
79.04,
79.05,
79.058 and
79.06.
79.02
79.02
Shared revenue distributions. 79.02(1)
(1) The department of administration, upon certification by the department of revenue, shall distribute shared revenue payments to each municipality and county on the 4th Monday in July and the 3rd Monday in November.
79.02(2)(a)(a) In this subsection, "estimated payments" means the amounts in the statement provided to the county or municipality under
s. 79.015.
79.02(2)(b)
(b) Subject to
s. 66.77 (4), payments in July shall equal 15% of the municipality's or county's estimated payments under
ss. 79.03,
79.04,
79.058 and
79.06 and 100% of the municipality's estimated payments under
s. 79.05.
79.02(3)
(3) Subject to
s. 66.77 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement to shared revenues under
ss. 79.03,
79.04,
79.05,
79.058 and
79.06 for the current year, minus the amount distributed to the municipality or county in July.
79.03
79.03
Calculating per capita and aidable revenues entitlements. 79.03(1)(1) Each municipality and county is entitled to shared revenue, consisting of an amount determined on the basis of population under
sub. (2), plus an amount determined under
sub. (3).
79.03(2)(a)(a) Every municipality's portion of the amount distributable under
sub. (1) based on population shall equal the final distribution per capita factor times its population.
79.03(2)(b)
(b) For purposes of
par. (a), "final distribution per capita factor" means the product of the 1982 population of this state times $30 divided by the state's current year's population.
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.
