PROPERTY TAX CREDITS
79.10 Wisconsin state property tax relief.
79.11 Payment of tax credits.
79.13 Farmland tax relief credit.
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(1b)
(1b) "Alternative energy resource" means a renewable resource, as defined in
s. 196.378 (1) (h); garbage, as defined in
s. 289.01 (9); or nonvegetation-based industrial, commercial, or household waste.
79.005(1d)
(1d) "Baseload electric generating facility" means an electric generating facility that has a capacity factor that is greater than 60%, as determined by the public service commission.
79.005(1f)
(1f) "Capacity factor" means the anticipated actual annual output of an electric generating facility expressed as a percentage of the facility's potential output. For purposes of this subchapter, the public service commission may review the capacity factor of an electric generating facility at any time.
79.005(1g)
(1g) "Cogeneration production plant" means an electric generating facility that produces electricity and another form of thermal energy, including heat or steam, that is used for industrial, commercial, heating, or cooling purposes.
79.005(1m)
(1m) "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(2m)
(2m) "Power generation unit" means a complete set of electric generating equipment, as defined in
s. 196.52 (9) (a) 1., that, collectively, is sufficient to generate electric power.
79.005(3)
(3) "Production plant" does not include substations and general structures.
79.005(4)
(4) "Repowered" means any of the following:
79.005(4)(a)
(a) Replacing the boiler on an existing fossil fuel steam unit with a combustion turbine and heat recovery steam generator and reusing the steam turbine and heat rejection system.
79.005(4)(b)
(b) Adding a heat recovery steam generator to a simple cycle combustion turbine.
79.005(4)(c)
(c) Demolishing or abandoning an existing power generation unit and replacing it with a new power generation unit at the same site.
79.005(4)(d)
(d) Replacing steam generating equipment at a combustion-based renewable facility, as defined in
s. 196.378 (1) (g), to increase efficiency or capacity, if the facility remains a combustion-based renewable facility, as defined in
s. 196.378 (1) (g), after replacing the equipment.
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; $48,000,000 in each year beginning in 1995 and ending in 1999; $57,000,000 in the year 2000 and in the year 2001; $57,570,000 in 2002; and $58,145,700 in 2003 and in each year 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(2d)
(2d) There is established an account in the general fund entitled the "County and Municipal Aid Account."
79.01(2m)
(2m) There is established an account in the general fund entitled the "Public Utility Distribution Account," referred to in this chapter as the "public utility account." There shall be appropriated to the public utility account the sums specified in
s. 79.04 (5),
(6), and
(7).
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,
79.035,
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(3)(a)(a) Subject to
s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement under
ss. 79.03,
79.035,
79.04,
79.05,
79.058, and
79.06 for the current year, minus the amount distributed to the municipality or county in July.
79.02(3)(b)
(b) In November 2002, the amount of the payments to each municipality and county under
ss. 79.03,
79.04,
79.05,
79.058, and
79.06 to be paid from the appropriation account under s.
20.855 (4) (rb), 2001 stats., shall be the amount of such payments to the municipality or county multiplied by the quotient of an amount equal to the moneys available, as determined by the department of administration, from the appropriation account under s.
20.855 (4) (rb), 2001 stats., divided by $826,068,930.
79.02(3)(c)1.1. In November 2003, the total amount of the payments to each municipality and county under
ss. 79.03,
79.04, and
79.06 to be paid from the appropriation account under
s. 20.835 (1) (t) shall equal $230,000,000 and shall be applied to the payments in the manner determined by the department of revenue.
79.02(3)(c)2.
2. In November 2003, the total amount of the payments to each municipality and county under
ss. 79.03,
79.04, and
79.06 to be paid from the appropriation account under
s. 20.835 (1) (u) shall equal $17,600,000 and shall be applied to the payments in the manner determined by the department of revenue.
79.02(3)(c)3.
3. In November 2003, the total amount of the payments under
ss. 79.03,
79.04, and
79.06 to each county and municipality shall be reduced by an amount equal to the amount of supplements paid from the appropriation under
s. 20.435 (4) (b) that the county or municipality received for the fiscal year in which a payment is made under this section, as determined under
s. 49.45 (51).
79.02(3)(d)1.1. In November 2004, the total amount of the payments to each municipality under
s. 79.035 to be paid from the appropriation account under
s. 20.835 (1) (t) shall equal $170,000,000 and shall be applied to the payments in the manner determined by the department of revenue.
79.02(3)(d)2.
2. In November 2004, the total amount of the payments to each municipality under
s. 79.035 to be paid from the appropriation account under
s. 20.835 (1) (u) shall equal $20,000,000 and shall be applied to the payments in the manner determined by the department of revenue.
79.02(3)(e)
(e) For the distribution in 2004 and subsequent years, the total amount of the November payments to each county and municipality under
s. 79.035 shall be reduced by an amount equal to the amount of supplements paid from the appropriation under
s. 20.435 (4) (b) that the county or municipality received for the fiscal year in which a payment is made under this section, as determined under
s. 49.45 (51).
79.03
79.03
Calculating per capita and aidable revenues entitlements. 79.03(1)(1) Ending with the distributions in 2003, 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, and, for the distribution in 2003, the amount appropriated under
s. 20.835 (1) (m),
(t), and
(u), 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.
79.03(3)(b)3.
3. "Full valuation" means the full value of property that is exempt under
s. 70.11 (39) and
(39m) as determined under
s. 79.095 (3) plus the full value of all taxable property for the preceding year as equalized for state tax purposes, except that for municipalities the value of real estate assessed under
s. 70.995 is excluded. Value increments under
s. 66.1105 plus the full value of property that is exempt under
s. 70.11 (39) and
(39m) that would otherwise be part of a value increment are included for municipalities but excluded for counties. Environmental remediation value increments under
s. 66.1106 are included for municipalities and counties that create the environmental remediation tax incremental district and are excluded for units of government that do not create the district. If property that had been assessed under
s. 70.995 and that has a value exceeding 10% of a municipality's value is assessed under
s. 70.10, 30% of that property's full value is included in "full valuation" for purposes of the shared revenue payments in the year after the assessment under
s. 70.10, 65% of that property's full value is included in "full valuation" for purposes of the shared revenue payments in the year 2 years after the assessment under
s. 70.10 and 100% of that property's full value is included in "full valuation" for purposes of subsequent shared revenue payments.
79.03(3)(b)4.
4. "Local purpose revenues" means the sum of payments under
s. 79.095, local general purpose taxes, regulation revenues, revenues for services to private parties by a county's or municipality's general operations or enterprises, revenue for sanitation services to private parties, special assessment revenues, tax base equalization aids and, for municipalities only, a proxy for private sewer service costs, a proxy for private solid waste and recycling service costs and a proxy for retail charges for fire protection purposes. In this subdivision:
79.03(3)(b)4.a.
a. "Local general purpose taxes" means the portion of tax increments collected for payment to a municipality under
s. 66.1105 which is attributable to that municipality's own levy, the portion of environmental remediation tax increments collected for payment to a municipality or county under
s. 66.1106 that is attributable to that municipality's or county's own levy, general property taxes, excluding taxes for a county children with disabilities education board, collected to finance the general purpose government unit, property taxes collected for sewage and sanitary districts, mobile home fees, the proceeds of county sales and use taxes and municipal and county vehicle registration fees under
s. 341.35 (1).
79.03(3)(b)4.b.
b. "Proxy for private sewer service costs" means the greater of zero or the amount computed by multiplying $25 times the municipality's population in the 2nd year preceding the distribution and then subtracting from that product the greater of 1) the sum of municipal general operation and capital project sewer service expenditures including storm sewer expenditures, through general operations, special assessment funds or enterprises, the municipality's share, based on its proportion of the full value of taxable property in the county, of county taxes levied for a sanitary or sewage district if the municipality is served by the sewer services financed by the county levies, tax levies of sewage and sanitation districts; sewer service charges directly paid to a neighboring municipality or fiscally independent sewer utility, or 2) the sum of sewer service charges, municipal general operation and capital project storm sewer expenditures through general operations, special assessment funds or enterprises, the municipality's share, based on its proportion of the full value of taxable property in the county, of county taxes levied for a sanitary or sewage district if the municipality is served by the sewer services financed by the county levies, tax levies of sewage and sanitation districts.
79.03(3)(b)4.bg.
bg. "Proxy for private solid waste and recycling service costs" means $25 multiplied by the population of any municipality that does not provide solid waste and recycling services. In this
subd. 4. bg., notwithstanding
s. 79.005 (2), "population" means the number of persons residing in the municipality during the 2nd year preceding the distribution of payments, as determined under
s. 16.96.
79.03(3)(b)4.bm.
bm. "Proxy for retail charges for fire protection purposes", for any year used to calculate average local purpose revenues, equals the number of months in that year for which a municipality did not pay retail charges associated with water for public fire protection purposes to a public utility under
s. 196.03 (3) (b), multiplied by one-twelfth of the total retail charges associated with water for public fire protection purposes, but not included in general service charges, that the municipality paid to a public utility during the most recent 12-month period in which all retail charges associated with public fire protection purposes were paid by the municipality.
79.03(3)(b)4.c.
c. "Regulation revenues" means revenues from construction and building permits and zoning fees.
79.03(3)(b)4.d.
d. "Revenue for sanitation services to private parties" means revenues collected from private parties by a county's or municipality's general operations or enterprises and by sewerage, sanitation or inland lake rehabilitation districts as refuse collection fees, sewerage service fees and landfill fees.
79.03(3)(b)4.e.
e. "Revenues for services to private parties by a county's or municipality's general operations or enterprises" means revenues collected from private parties for the following services: general government services consisting of license publication fees, sale of publications, clerk's fees and treasurer's fees; public safety services, consisting of police or sheriff's department fees, fire department fees and ambulance fees; inspection services, consisting of building, electrical, heat, plumbing, elevator and weights and measures; sidewalk replacement or construction fees, storm sewer construction fees, street lighting fees; parking ramps, meters and lot fees; library fines or fees; and museum and zoo users or admission fees.
79.03(3)(b)4.f.
f. "Special assessment revenues" means charges assessed against benefited properties for capital improvements by a municipality or county placed on the current tax roll for collection or collected during the year in advance of being placed on the tax roll.
79.03(3)(b)4.g.
g. "Tax base equalization aids" means payments received under
par. (a) and s.
70.996 (1m) (c), 1977 stats. and 1979 stats., s.
79.03 (3), 1977 stats. and 1979 stats., and s.
79.16 (3), 1977 stats. and 1979 stats. For the calculation of 1982 local purpose revenues, "tax base equalization aids" means payments that would have been received under
par. (a) if $471,395,500 had been distributed under
par. (a) plus payments received under s.
70.996 (1m) (c), 1977 stats. and 1979 stats., s.
79.03 (3), 1977 stats. and 1979 stats., and s.
79.16 (3), 1977 stats. and 1979 stats. For the calculation of local purpose revenues for 1983 and thereafter, "tax base equalization aids" means entitlements received under
par. (a).
79.03(3)(b)4.h.
h. Taxes and revenues of sewerage, sanitation and inland lake rehabilitation districts that are local purpose revenues shall be allocated to municipalities in proportion to the amount of revenue that is derived from within the municipality.
79.03(3)(b)5.
5. "Standardized valuation" means the product of the standardized valuation per person times the population of a municipality or a county in the preceding year.
79.03(3)(b)6.
6. "Standardized valuation per person" is that number that when used in the computation under
par. (a) most nearly approximates the sum of entitlements for all municipalities or for all counties respectively to the funds distributable under
par. (a).
79.03(3)(b)7.
7. "Sum of local purpose revenues" means the sum of local purpose revenues for the 3 fiscal years ending 2 years prior to the year of distribution. For the purpose of this subdivision, local purpose revenues for any fiscal year before 1988 shall be defined according to subd.
4., 1985 stats.
79.03(3)(b)8.
8. "Tax base weight" means one minus the decimal obtained by dividing the full valuation by the standardized valuation, except that "tax base weight" shall be a decimal of at least 0.0.
79.03(3c)(b)
(b)
Eligibility. Ending with the distributions in 2003, a municipality is eligible for a payment under this subsection if all of the following conditions are met:
79.03(3c)(b)1.
1. The municipality's population is 5,000 or less in the year in which the statement under
s. 79.015 is provided.
79.03(3c)(b)2.
2. For the year before the year in which the statement under
s. 79.015 is provided, the municipality levies property taxes for municipal purposes at a rate of at least one mill per dollar of full value under
s. 70.57, or, with regard to payments in 2003, if the full valuation of property in the municipality is less than $10,000,000, the municipality levies property taxes for municipal purposes at a rate of at least 0.85 mill per dollar of full value under
s. 70.57.
79.03(3c)(b)3.a.a. Except as provided in
subd. 3. b., the full valuation of the property in the municipality does not exceed $40,000,000.
79.03(3c)(b)3.b.
b. The full valuation of the property in the municipality may exceed $40,000,000 if the land area of the municipality exceeds 54 square miles.
