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2021 - 2022 LEGISLATURE
April 5, 2021 - Introduced by Senators Marklein and Stroebel, cosponsored by
Representatives Cabral-Guevara, Wittke, Armstrong, Born, Callahan,
Duchow, Edming, Gundrum, Jagler, Katsma, Knodl, Krug, Kurtz, Moses,
Murphy, Oldenburg, Petryk, Plumer, Rozar, Snyder, Swearingen, Tranel,
Tusler, Vorpagel and Zimmerman. Referred to Joint Committee on Finance.
SB279,1,1 1An Act relating to: assistance to households and property owners.
Analysis by the Legislative Reference Bureau
Assistance to households and property owners
This bill requires the Department of Revenue, in conjunction with the counties
and municipalities, to provide payments to every property taxpayer in this state.
The amount that each taxpayer receives is equal to approximately 10 percent of the
property taxes levied on the person's real property in 2020, less the amount of the
school levy property tax credit and less the amount of any delinquent real property
taxes, special assessments, special charges, or special taxes owed by the taxpayer.
The bill requires the governor to allocate $1,067,824,380 from moneys received from
the federal government pursuant to the federal American Rescue Plan Act of 2021
to make the payments under the bill, plus an additional $20,000,000 to pay to DOR,
the counties, and the municipalities for the administration of the payments.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB279,9137 2Section 9137. Nonstatutory provisions; Revenue.
SB279,1,33 (1) Assistance to households and property owners.
SB279,2,14
1(a) The department of revenue, in conjunction with the counties and
2municipalities, shall make payments to every property taxpayer in this state on the
3basis of the property taxes levied on the taxpayer's real property in 2020. The
4amount of the payment that each taxpayer shall receive is an amount that represents
5approximately 10 percent of the net property taxes levied on the taxpayer's real
6property in 2020, as determined by the department of revenue. From the moneys
7allocated under par. (b), and subject to par. (c), the department of revenue shall
8distribute to each county or municipality described under par. (c) 1. an amount
9sufficient to make all the payments to eligible property owners in the county or
10municipality and the county or municipality shall make those payments directly to
11those property owners from the moneys received from the department. In this
12paragraph, “net property taxes” means an amount equal to the taxes levied on a
13taxpayer's real property, less the amount of the school levy tax credit distributed
14under s. 79.10 (4) that is attributable to that property.
SB279,2,2015 (b) Of the moneys the governor accepts from the federal government under s.
1616.54 pursuant to section 602 of the federal Social Security Act as amended by the
17federal American Rescue Plan Act of 2021, P.L. 117-2, the governor shall allocate
18$1,067,824,380 to make the payments under par. (a ) and an additional $20,000,000
19to pay the department of revenue, the counties, and the municipalities for the
20administration of this subsection.
SB279,2,2521 (c) 1. The department of revenue shall notify each municipality of the amounts
22to be distributed under par. (a ) no later than 45 days after the effective date of this
23paragraph and shall distribute an amount sufficient to make the payments under
24par. (a) to each county or municipality receiving a distribution under s. 79.10 (7m)
25(cm) no later than 60 days after the effective date of this paragraph.
SB279,3,4
12. a. Except as provided in subds. 2. b. and 3., the county treasurer shall pay
2from the amounts distributed under subd. 1 . an amount equal to the amount
3calculated under par. (a) to each taxpayer of each municipality for which it receives
4a distribution not later than 20 days after receiving the distribution.
SB279,3,9 5b. If a taxpayer that is eligible to receive a payment under subd. 2. a. owes
6delinquent real property taxes, special assessments, special charges, or special
7taxes, the county treasurer shall subtract the delinquent amount, including interest
8and penalties, from the taxpayer's payment, retain the delinquent amount, and
9credit that amount to the taxpayer's delinquent account.
SB279,3,13 103. a. Except as provided in subd. 3. b ., any municipality eligible to receive a
11distribution under s. 79.10 (7m) (cm) shall pay from the amounts distributed under
12subd. 1. an amount equal to the amount calculated under par. (a) to each taxpayer
13within its jurisdiction not later than 20 days after receiving the distribution.
SB279,3,18 14b. If a taxpayer that is eligible to receive a payment under subd. 3. a. owes
15delinquent real property taxes, special assessments, special charges, or special
16taxes, the municipality shall subtract the delinquent amount, including interest and
17penalties, from the taxpayer's payment and pay the delinquent amount to the county
18treasurer, who shall credit that amount to the taxpayer's delinquent account.
SB279,3,1919 (End)
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