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.
79.058(4)
(4) Beginning in 2004, no county may receive a payment under this section.
79.06
79.06
Minimum and maximum payments. 79.06(1)(b)(b) Ending with the distributions in 2003, 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) Ending with the distributions in 2003, 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) Ending with the distributions in 2003, if the payments to a municipality or county, except any county in which there are no cities or villages, or any county created in the year 1846 or 1847, with a population in the year 1990 greater than 16,000 but less than 17,000, as determined by the 1990 federal decennial census, 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.
79.06(3)
(3) Sunset. Beginning in 2004, no municipality or county may receive a payment under this section.
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.
79.095
79.095
State aid; computers. 79.095(1)(a)
(a) "Department" means the department of revenue.
79.095(1)(b)
(b) "Gross tax rate" means the property tax rate without consideration of the credits under
subch. II.
79.095(1)(bm)
(bm) "Special purpose district" means a metropolitan sewerage district organized under
subch. II of ch. 200, a town sanitary district organized under
subch. IX of ch. 60, a metropolitan sewerage district created under
s. 200.05, or a public inland lake protection and rehabilitation district organized under
subch. IV of ch. 33.
79.095(1)(c)
(c) "Taxing jurisdiction" means a municipality, county, school district, special purpose district, tax incremental district or technical college district.
79.095(2)
(2) Reporting. Each municipality shall report to the department the following information:
79.095(2)(a)
(a) On or before May 1, the value of the property that is exempt under
s. 70.11 (39) and
(39m) in each taxing jurisdiction for which the municipality assesses property.
79.095(2)(b)
(b) On or before December 31, the tax rate used for each tax incremental district for which the municipality assesses property.
79.095(3)
(3) Review by department. The department shall adjust each rate reported under
sub. (2) (b) to a full-value rate. The department shall review and correct the information submitted under
sub. (2) (a), shall determine the full value of all of the property reported under
sub. (2) (a) and of all the property under
s. 70.995 (12r) and, on or before October 1, shall notify each taxing jurisdiction of the full value of the property that is exempt under
s. 70.11 (39) and
(39m) and that is located in the jurisdiction. The department shall adjust the full value that is reported to taxing jurisdictions under this subsection in the year after an error occurs or a value has been changed due to an appeal. All disputes between the department and municipalities about the value of the property reported under
sub. (2) (a) or of the property under
s. 70.995 (12r) shall be resolved by using the procedures under
s. 70.995 (8).
79.095(4)
(4) Payment. The department shall calculate the payments due each taxing jurisdiction under this section by multiplying the full value as of the January 1 of the preceding year of the property that is exempt under
s. 70.11 (39) and
(39m) and that is located in the jurisdiction by the full-value gross tax rate of the jurisdiction for the preceding year. The department shall certify the amount of the payment due each taxing jurisdiction to the department of administration, which shall make the payments on or before the first Monday in May.
