79.04(5)(a)5.
5. In the 5th year that the property is taxable, 20%.
79.04(5)(b)
(b) Beginning with the distributions in 2005, if property that was exempt from the property tax under
s. 70.112 (4) and that was used to generate power by a light, heat, or power company, except property under
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, or by a municipal electric company under
s. 66.0825, is decommissioned, the county shall be paid, from the public utility account, an amount calculated by subtracting an amount equal to the property taxes paid for that property during the current year to the county for its general operations from the following percentages of the payment the county received under this section during the last year that the property was exempt from the property tax:
79.04(5)(b)1.
1. In the first year that the property is taxable, 100%.
79.04(5)(b)2.
2. In the 2nd year that the property is taxable, 80%.
79.04(5)(b)3.
3. In the 3rd year that the property is taxable, 60%.
79.04(5)(b)4.
4. In the 4th year that the property is taxable, 40%.
79.04(5)(b)5.
5. In the 5th year that the property is taxable, 20%.
79.04(6)(a)(a) Annually, beginning in 2005, for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, except as provided in
sub. (4m), the department of administration, upon certification by the department of revenue, shall distribute payments from the public utility account, as determined under
par. (b), to each municipality and county in which a production plant is located, if the production plant has a name-plate capacity of at least one megawatt and is 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; by a qualified wholesale electric company, as defined in
s. 76.28 (1) (gm); by a wholesale merchant plant, as defined in
s. 196.491 (1) (w); by an electric cooperative assessed under
ss. 76.07 and
76.48, respectively; or by a municipal electric company under
s. 66.0825.
79.04(6)(b)
(b) Subject to
pars. (c) and
(d), each municipality entitled to a payment under
par. (a) and each county in which such a municipality is located shall receive a payment equal to a portion of an amount that is equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $2,000.
79.04(6)(c)1.1. If the production plant is located in a city or village, the city or village receives a payment equal to two-thirds of the amount determined under
par. (b) and the county in which the city or village is located receives a payment equal to one-third of the amount determined under
par. (b). If the production plant is located in a town, the town receives a payment equal to one-third of the amount determined under
par. (b), and the county in which the town is located receives a payment equal to two-thirds of the amount determined under
par. (b). If a municipality is located in more than one county, the county in which the production plant is located shall receive the county portion of the payment.
79.04(6)(c)2.
2. For the purpose of determining the amount of the payment under
par. (b), if a production plant is located in more than one municipality, the payment amount under
par. (b) shall be divided among the municipalities in which the plant is located based on the net book value of that portion of the plant located in each municipality as of December 31, 2004, or as of the date on which the plant is operational, whichever is later.
79.04(6)(c)3.
3. For the purpose of determining the amount of the payment under
par. (b), if a production plant is located in more than one county, the payment amount under
par. (b) shall be divided among the counties in which the plant is located based on the net book value of that portion of the plant located in each county as of December 31, 2004, or as of the date on which the plant is operational, whichever is later.
79.04(6)(d)
(d) The total amount distributable to a municipality under this subsection and
sub. (1) in any fiscal year shall not exceed an amount equal to the municipality's population multiplied by $300, and the total amount distributable to a county under this subsection and
sub. (2) in any year shall not exceed an amount equal to the county's population multiplied by $100.
79.04(7)(a)(a) Beginning with payments in 2005, if a production plant, as described in
sub. (6) (a), other than a nuclear-powered production plant, is built on the site of, or on a site adjacent to, an existing or decommissioned production plant; or is built on a site purchased by a public utility before January 1, 1980, that was identified in an advance plan as a proposed site for a production plant; or is built on, or on a site adjacent to, brownfields, as defined in s.
238.13 (1) (a) or s.
560.13 (1) (a), 2009 stats., after December 31, 2003, and has a name-plate capacity of at least one megawatt, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $600.
79.04(7)(b)
(b) Beginning with payments in 2005, if a production plant, as described in
sub. (6) (a), that is a baseload electric generating facility is built after December 31, 2003, and has a name-plate capacity of at least 50 megawatts, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $600.
79.04(7)(c)1.1. Except as provided in
subd. 2., beginning with payments in 2005, if a production plant, as described in
sub. (6) (a), that derives energy from an alternative energy resource is built after December 31, 2003, and has a name-plate capacity of at least one megawatt, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $1,000.
79.04(7)(c)1m.
1m. Beginning with payments in 2005, if a cogeneration production plant, as described in
sub. (6) (a), is built and completed after December 31, 2003, and has a name-plate capacity of at least one megawatt, each municipality and county in which such a cogeneration production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the cogeneration production plant's name-plate capacity, multiplied by $1,000. Any municipality or county that receives a payment under this subdivision in any year may not receive a payment under
subd. 1. in that year, if the payment under
subd. 1. is based on the same production plant as the payment under this subdivision.
79.04(7)(c)2.
2. If a production plant as described under
subd. 1. fires an alternative energy resource together with a fuel other than an alternative energy resource, the number of megawatts used to calculate the payment under
subd. 1. is the number of megawatts that represents the production plant's name-plate capacity multiplied by a percentage that represents the energy content of the alternative energy resource in the year prior to the year in which the payment is made as compared to the total energy content of the alternative energy resource and the other fuel in the year prior to the year in which the payment is made.
79.04(7)(d)
(d) For the purpose of determining the amount of any payment under this subsection, if a production plant is located in more than one municipality or county, the payment amount shall be divided among the municipalities or counties in which the plant is located based on the net book value of that portion of the plant located in each municipality or county as of December 31, 2004, or as of the date on which the plant is operational, whichever is later.
79.04 History
History: 1971 c. 125,
215;
1973 c. 90 ss.
387,
391g;
1973 c. 243 s.
82;
1975 c. 39,
224;
1977 c. 29,
418;
1979 c. 34;
1983 a. 27;
1985 a. 29,
39;
1987 a. 27;
1989 a. 31;
1993 a. 16,
307;
1995 a. 27;
1999 a. 150 s.
672;
2001 a. 16;
2001 a. 30 s.
108;
2003 a. 31,
33,
89,
320;
2005 a. 253,
254;
2007 a. 19,
20,
226;
2009 a. 28;
2011 a. 32.
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, except that the percentage under this paragraph shall not be less than zero.
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, recycling fee payments under
s. 289.645, unreimbursed expenses related to an emergency declared under
s. 323.10, expenditures from moneys received pursuant to
P.L. 111-5, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; 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, recycling fee payments under
s. 289.645, unreimbursed expenses related to an emergency declared under
s. 323.10, expenditures from moneys received pursuant to
P.L. 111-5, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; 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 Note
NOTE: Par. (c) is shown as affected by
2011 Wis. Acts 106 and
258 and as merged by the legislative reference bureau under s. 13.92 (2) (i).
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.
79.08
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, environmental remediation 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 and for each environmental remediation 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 except that, beginning in 2007, the department of administration shall make the payments on or before the 4th Monday in July. For purposes of
ch. 121, school districts shall treat the payments made in July under this subsection as if they had been received in the previous school year.
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)(dm)
(dm) "Principal dwelling" means any dwelling that is used by the owner of the dwelling as a primary residence on January 1 of the year preceding the allocation of a credit under
sub. (9) (bm) and includes improvements that are classified, under
ch. 70, as taxable real property or personal property.
79.10(1)(e)
(e) "School tax levies" means property taxes levied in a municipality for elementary and secondary school districts and for county children with disabilities education board programs under
s. 115.817, net of municipal surplus funds applied against those levies.
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)(a)(a) Each municipality shall notify the department of revenue of the total amount of credits allocated under
sub. (9) (bm).
79.10(1m)(b)
(b) Counties and municipalities shall submit to the department of revenue all data related to the lottery and gaming credit and the first dollar credit as requested by the department of revenue.
79.10(2)(a)(a) On or before December 1 of the year preceding the distribution under
sub. (7m) (a) or
(cm), 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) (c), to be used to calculate the lottery and gaming credit under
sub. (5) and of the amount to be distributed to it under
sub. (7m) (a) or
(cm). 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(2)(b)
(b) On or before December 1 of the year preceding the distribution under
sub. (7m) (c) or
(cm), 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) (d), used to calculate the first dollar credit under
sub. (5m) and of the amount to be distributed to it under
sub. (7m) (c) or
(cm). 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. Except as provided in
sub. (5m), the amounts appropriated under
s. 20.835 (3) (b) and
(qb) shall be distributed to municipalities in proportion to their share of the sum of average school tax levies for all municipalities.
79.10(5)
(5) Lottery and gaming credit. 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) (c), of every principal dwelling that 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(5m)
(5m) First dollar credit. Each municipality shall receive, from the appropriation under
s. 20.835 (3) (b), an amount determined by multiplying the school tax rate by the estimated fair market value, not exceeding the value determined under
sub. (11) (d), of every parcel of real property with improvements that is located in the municipality.
79.10(6m)
(6m) Corrections of state property tax credit payments. 79.10(6m)(a)(a) Except as provided in
pars. (b) and
(c), if the department of administration or the department of revenue determines by October 1 of the year of any distribution under
subs. (4),
(5), and
(5m) 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),
(5), and
(5m), 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 paragraph. Any overpayment shall be corrected by reducing the subsequent year's distribution, as determined under
subs. (4),
(5), and
(5m), 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),
(5), and
(5m), 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(6m)(b)
(b) If, after March 1 of the year of any distribution under
sub. (5), a municipality discovers an error in the notice that the municipality furnished under
sub. (1m) that resulted in an overpayment of that year's distribution to the municipality, as determined under
sub. (5), the municipality shall correct the error and notify the department of revenue of the correction on a form that the department prescribes. If, after March 1 of the year of any distribution under
sub. (5), the department of administration or the department of revenue discovers an error in the notice that the municipality furnished under
sub. (1m) that resulted in an overpayment of that year's distribution to the municipality, as determined under
sub. (5), the department of administration or the department of revenue shall notify the municipality and the municipality shall correct the error. The municipality may pay the amount of the overpayment to the department of revenue and, if the municipality chooses to make such a payment, shall submit the payment with the form prescribed under this paragraph. If the municipality does not pay the amount of the overpayment, the department of administration may collect the amount of the overpayment as a special charge to the municipality or may correct the overpayment as provided under
par. (a). Payments under this paragraph shall be without interest and shall be deposited in the lottery fund.
79.10(6m)(c)
(c) If, after March 1 of the year of any distribution under
sub. (5), a municipality discovers an error in the notice that the municipality furnished under
sub. (1m) that resulted in an underpayment of that year's distribution to the municipality, as determined under
sub. (5), the municipality shall correct the error and notify the department of revenue on a form that the department prescribes. If, after March 1 of the year of any distribution under
sub. (5), the department of administration or the department of revenue discovers an error in the notice that the municipality furnished under
sub. (1m) that resulted in an underpayment of that year's distribution to the municipality, as determined under
sub. (5), the department of administration or the department of revenue shall notify the municipality and the municipality shall correct the error. The department of revenue may either pay the amount of the underpayment to the municipality, from the appropriation under
s. 20.835 (3) (q), or correct the underpayment as provided under
par. (a). Payments under this paragraph shall be without interest.
