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 beginning in 1996 and ending in 1999; and $11,000,000 in the year 2000 and in the year 2001. The total amount to be distributed under this subsection from
ss. 20.835 (1) (b) and
20.855 (4) (rb) in 2002 is $11,110,000 and the total amount to be distributed under this subsection from
s. 20.835 (1) (b) in 2003 is $11,221,100.
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. Beginning in 1995 and ending in 2001, 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. In 2002, the total amounts to be distributed under
ss. 79.03,
79.04, and
79.06 from
ss. 20.835 (1) (d) and
20.855 (4) (rb) are $769,092,800 to municipalities and $170,671,600 to counties. In 2003, the total amounts to be distributed under
ss. 79.03,
79.04, and
79.06 from
s. 20.835 (1) (d) are $776,783,700 to municipalities and $172,378,300 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. 59.605 (4).
79.03(5)(a)(a) In 2002 and 2003, each municipality shall receive a shared revenue payment that is equal to the amount of the payment it received in the previous year, multiplied by 101%.
79.03(5)(b)
(b) The department of revenue shall use the population amounts it used to determine the November 2000, shared revenue payments to municipalities to calculate corrections to such payments in 2001, as provided under
s. 79.08. The department of revenue shall use the population amounts it used to estimate payments under
s. 79.015 in September 2000, to calculate actual and corrected 2001 shared revenue payments to municipalities.
79.03(6)
(6) Beginning in 2004, no municipality or county may receive payments under
subs. (2) and
(3) and no municipality may receive a payment under
sub. (3c).
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;
1997 a. 27,
164,
237;
1999 a. 9;
1999 a. 150 s.
672;
2001 a. 16,
109.
79.03 Annotation
The secretary of administration is not authorized by s. 16.50 (2) to reduce payments to municipalities under s. 79.03. City of Milwaukee v. Lindner,
98 Wis. 2d 624,
297 N.W.2d 828 (1980).
79.035
79.035
County and municipal aid. 79.035(1)
(1) Subject to reductions under
s. 79.036 (3), in 2004 and subsequent years, each county and municipality shall receive a payment from the county and municipal aid account in an amount determined under
sub. (2).
79.035(2)(a)1.1. For the distribution in 2004, each county and municipality will receive a payment that is equal to the amount of the payments the county or municipality received in 2003 under
ss. 79.03,
79.058, and
79.06, less the amount of the reduction under
subd. 2.
79.035(2)(a)2.
2. The department of revenue shall reduce the amount of the payments to be distributed to each county and municipality, as determined under
subd. 1., by subtracting from such payments an amount based on the county's or municipality's population, as determined by the department, so that the total amount of the reduction to all such payments in 2004 is $40,000,000, except that the reduction applied to any county's or municipality's payment shall not exceed the amount of the payments specified under
subd. 1. distributed to the county or municipality in 2003.
79.035(2)(b)
(b) For the distribution in 2005 and subsequent years, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under
par. (a) in 2004 prior to the reductions under
s. 79.036.
79.035 History
History: 2001 a. 109.
79.036
79.036
Consolidation incentive payment. 79.036(1)(a)(a) In 2004 and subsequent years, counties and municipalities that agree to consolidate county or municipal services may receive payments under
sub. (2), if such counties and municipalities submit a copy of the consolidation agreement to the department of revenue no later than September 1 of the year preceding the effective date of the consolidation and the department approves the payment.
79.036(1)(b)
(b) A consolidation agreement submitted under
par. (a) shall include an estimate of the savings to each county or municipality that is subject to the agreement that will result from the consolidation of services.
79.036(1)(c)
(c) No later than September 15 of each year, the department of revenue shall review any agreement submitted under
par. (a) and determine whether each county or municipality that is subject to the agreement will receive a payment under
sub. (2).
79.036(1)(d)
(d) The department of revenue shall consider a consolidation ordinance under
s. 66.0229 to be an agreement to consolidate municipal services for purposes of this subsection.
79.036(2)(a)(a) Subject to review and approval under
sub. (1) (c) and the limitations provided under this subsection, each county and municipality that is eligible for a payment under this section shall receive one payment in the first year of the consolidation specified in the agreement submitted under
sub. (1) (a) that is equal to 75% the estimated savings to each such county or municipality that result from the consolidation. No county or municipality may receive more than one payment under this section related to the same consolidation agreement.
79.036(2)(b)
(b) The total amount of all payments under
par. (a) distributed in each year may not exceed $45,000,000. If in any year the department of revenue calculates that the total amount of all payments under
par. (a) exceeds $45,000,000, each county and municipality that is eligible to receive a payment under
par. (a) shall receive a payment that is reduced in proportion to the county's or municipality's share of the total payments under
par. (a) so that the total amount of all such payments is no more than $45,000,000.
79.036(3)
(3) Beginning with distributions in 2004, the payments under
s. 79.035 to be distributed to each county and municipality shall be reduced in proportion to the county's or municipality's share of all payments under
s. 79.035 in each year so that the total amount of all payments under
s. 79.035 is reduced by the total amount to be distributed under
sub. (2) in that year.
79.036 History
History: 2001 a. 109.
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) or
76.29 (2), except property described in
s. 66.0813 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. 66.0825 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) or
76.29 (2), except property described in
s. 66.0813 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. 66.0825 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. 66.1105.
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)(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 and exclusive of revenue sharing payments under
s. 66.0305 and recycling fee payments under
s. 289.645; 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 and exclusive of revenue sharing payments under
s. 66.0305 and recycling fee payments under
s. 289.645; 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.
79.05 Cross-reference
Cross Reference: See also ch.
Tax 19, Wis. adm. code.
79.058
79.058
County mandate relief. 79.058(1)
(1) Ending with the distributions in 2003, 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(3)(b)
(b) Beginning in 1995 and ending in 1999, $20,159,000.
