c. Emergency services.
d. Courts.
e. Jails.
f. Training.
g. Communications.
h. Information technology.
i. Administration, including staffing, payroll, and human resources.
j. Public works.
k. Economic development and tourism.
L. Public health.
m. Housing, planning, and zoning.
n. Parks and recreation.
2. For purposes of this subsection, the total cost of providing a service under subd. 1. includes the cost of wages, fringe benefits, training, and equipment associated with providing the service.
3. In calculating the projected savings under this paragraph to be realized by a transfer of fire protection or emergency medical services involving an entity that engages volunteer fire fighters or emergency medical services practitioners, the department shall attribute to all volunteer fire fighter or emergency medical services practitioner positions fair market compensation for the services provided by the volunteer fire fighter or emergency medical services practitioner positions. The department shall promulgate rules specifying the method of determining fair market compensation for the services provided by a volunteer fire fighter position and emergency medical services practitioner position for purposes of this paragraph.
(c) 1. The department may not approve a grant under par. (a) after the end of the 4th fiscal year after the date identified in the notice under 2023 Wisconsin Act .... (this act), section 244 (1).
2. The department may distribute a total of up to $300,000,000 in payments under this subsection.
3. The department may not approve a grant under par. (a) if distributing all payments for the grant and all other grants awarded under this subsection as provided in par. (d) would result in the distribution of an amount that exceeds the amount under subd. 2.
(d) 1. A grant awarded under par. (a) shall be distributed in payments made each year during the period consisting of the first fiscal year that begins after the date identified in the notice under 2023 Wisconsin Act .... (this act), section 244 (1), and the following 2 fiscal years. Except as provided in subds. 2., 3., and 4., with regard to an innovation plan involving only counties and municipalities, the amount of the grant awarded under par. (a) for that plan to be distributed in each year is equal to 25 percent of the total costs specified under par. (a) 1. c. of performing the services and duties covered by the innovation plan in the year immediately preceding the transfer of the services or duties, excluding the costs specified under par. (a) 1. c. paid by the county or municipality with the highest total costs of performing the services or duties covered by the innovation plan in the year immediately preceding the transfer of the services or duties. Except as provided in subds. 2., 3., and 4., with regard to an innovation plan involving the transfer of a service or duty to a nonprofit organization or private entity, the amount of the grant awarded under par. (a) for that plan to be distributed in each year is equal to 25 percent of the total costs specified under par. (a) 1. c. of performing the transferred services and duties in the year immediately preceding the transfer of the services or duties.
2. No county or municipality may receive a total amount of payments distributed during a year under this subsection that exceeds $10,000,000.
3. The department of revenue shall notify the department of administration of any county or municipality that failed to realize its projected savings as required under par. (e) 2. a. or b., and the department of administration shall withhold from the next payment to the county or municipality an amount equal to the difference between the amount of savings required to be realized under par. (e) 2. a. or b. and the actual amount of savings realized.
4. The department shall allocate the grant moneys distributed under this paragraph as provided by the agreement or contract under par. (a) 1. e.
(e) 1. The department of revenue shall give priority to county and municipal innovation plans that attempt to realize savings for public safety, fire protection, and emergency services while maintaining the appropriate level of such services. After the department awards grants to priority applicants, the department may award other counties and municipalities a prorated share of the remaining amount allocated under s. 25.491 (10).
2. a. Each applicant under this paragraph shall certify to the department that the county or municipality shall realize half of the projected savings under its plan no later than 24 months after first receiving a distribution for the grant.
b. Each applicant under this paragraph shall certify to the department that the county or municipality shall realize the full amount of the projected savings under its plan no later than 36 months after first receiving a distribution for the grant.
(f) 1. Each year during the period described in par. (d) during which grants are distributed, the department of revenue shall audit at least 10 percent of the grants awarded under par. (a) for which at least 24 months have passed since the first distribution under the grant.
2. Each year during the period during which grants under par. (a) are awarded, no later than December 31, the department of revenue shall submit a report to the joint committee on finance concerning all grants awarded under par. (a).
(2) Innovation planning grants. Beginning in 2024, a municipality with a population not exceeding 5,000 may apply to the department of revenue, in the form and manner prescribed by the department, for a grant to be used only for staffing and consultant expenses for planning the transfer of one or more of the services listed under sub. (1) (b). No municipality may receive more than $100,000 for each project plan submitted under this paragraph and approved by the department of revenue.
12,215
Section 215
. 79.039 of the statutes is created to read:
79.039 Certain reductions.
(1) For the distribution in 2024 and subsequent years, if in any year a county or municipality fails to satisfy the requirements under s. 62.90 (5) (a) or 66.0608 (2m), the secretary of administration shall reduce the county's or municipality's total of payments under ss. 79.036 and 79.037 for the next year by 15 percent.
(1m) For the distribution in 2024 and subsequent years, if in any year a municipality fails to satisfy the requirements under s. 62.90 (5) (bm), the secretary of administration shall reduce the municipality's payment under s. 79.037 for the next year by 15 percent.
(2) (a) 1. If in any year a county that imposes the tax under s. 77.70 (2) fails to make the contribution to its retirement system's unfunded actuarial accrued liability, as required under s. 77.70 (2) (a), the department of revenue shall reduce the county's total of payments under ss. 79.035, 79.036, and 79.037 for that year by the amount of the unpaid contribution and direct the department of administration to pay that amount towards the retirement system's unfunded actuarial accrued liability.
2. If in any year a county that imposes the tax under s. 77.70 (2) uses the revenue from that tax for an expenditure that is not authorized under s. 77.70 (2), the department of revenue shall reduce the county's total of payments under ss. 79.035, 79.036, and 79.037 for that year by the amount of the unauthorized expenditure and direct the department of administration to pay to the county the reduced amount.
(b) 1. If in any year a municipality that imposes the tax under s. 77.701 fails to make the contribution to its retirement system's unfunded actuarial accrued liability, as required under s. 77.701 (1), the department of revenue shall reduce the municipality's total of payments under ss. 79.035, 79.036, and 79.037 for that year by the amount of the unpaid contribution and direct the department of administration to pay that amount towards the retirement system's unfunded actuarial accrued liability.
2. If in any year a municipality that imposes the tax under s. 77.701 uses the revenue from that tax for an expenditure that is not authorized under s. 77.701, the department of revenue shall reduce the municipality's total of payments under ss. 79.035, 79.036, and 79.037 for that year by the amount of the unauthorized expenditure and direct the department of administration to pay to the municipality the reduced amount.
12,216
Section 216
. 79.05 (2) (c) of the statutes is amended to read:
79.05 (2) (c) Its municipal budget; exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., revenues generated from a tax imposed under s. 77.701, payments received under s. 79.038, expenditures of payments due to the termination of a tax incremental district under s. 79.096 (3), recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, grants received from the state or federal government for the purpose of providing law enforcement, fire protection, or emergency medical services, 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, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., revenues generated from a tax imposed under s. 77.701, payments received under s. 79.038, expenditures of payments due to the termination of a tax incremental district under s. 79.096 (3), recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, grants received from the state or federal government for the purpose of providing law enforcement, fire protection, or emergency medical services, 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 percent.
12,217
Section 217
. 79.05 (3) (d) of the statutes is amended to read:
79.05 (3) (d) Multiply the amount under par. (c) by the amount for the year under s. 79.01 (1), 2021 stats.
12,217m
Section 217m. 79.05 (4) of the statutes is created to read:
79.05 (4) Notwithstanding subs. (2) and (3), in 2025, each municipality shall receive a payment under this section that is equal to the amount of the payment received by the municipality under this section in 2024.
12,218
Section 218
. 79.0965 of the statutes is created to read:
79.0965 State aid; repeal of personal property tax. (1) Beginning in 2025, the department of administration shall pay to each taxing jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2023.
(2) (a) Each municipality shall report to the department of revenue, in the time and manner determined by the department, the amount of the property taxes levied on the items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2023, on behalf of the municipality and on behalf of other taxing jurisdictions.
(b) Each taxing jurisdiction shall report to the department of revenue, in the time and manner determined by the department, any information the department considers necessary to administer this section.
(c) If a municipality does not timely electronically file the report required by the department of revenue under par. (a), the following reductions will be made to the municipality's personal property aid distributed under sub. (1) in 2025:
1. Reduction of 25 percent, if not filed by June 30, 2024.
2. Forfeiture of the municipality's aid under sub. (1), if not filed by July 15, 2024.
(d) If a municipality does not electronically file the report required by the department of revenue under par. (a) by July 15, 2024, the department may use the best information available to calculate the aid to distribute under sub. (1) in 2025 to the applicable taxing jurisdictions.
(3) Each taxing jurisdiction shall attribute to each tax incremental district within the taxing jurisdiction the district's proportionate share of the amount the taxing jurisdiction receives under sub. (1). The amount that would have been paid to a tax incremental district under this subsection shall be distributed to the municipality and applicable taxing jurisdictions in the year following the termination of the tax incremental district and in each year thereafter.
12,219
Section 219
. 101.02 (7y) of the statutes is created to read:
101.02 (7y) (a) In this subsection, “quarry” has the meaning given in s. 66.0441 (2) (g).
(b) Notwithstanding sub. (7) (a), and except as provided in this subsection and s. 66.0441 (3) (d), a city, village, town, or county may not make or enforce a local order that limits blasting at a quarry.
(c) A city, village, town, or county may petition the department for an order granting the city, village, town, or county the authority to impose additional restrictions and requirements related to blasting on the operator of a quarry. If a city, village, town, or county submits a petition under this paragraph because of concerns regarding the potential impact of blasting on a qualified historic building, as defined in s. 101.121 (2) (c), the department may require the operator of the quarry to pay the costs of an impact study related to the qualified historic building.
(d) If the department issues an order under this subsection, the order may grant the city, village, town, or county the authority to impose restrictions and requirements related to blasting at the quarry that are more restrictive than the requirements under s. 101.15 related to blasting and rules promulgated by the department under s. 101.15 (2) (e) related to blasting.
(e) The department may not charge a fee to a city, village, town, or county in connection with a petition submitted under par. (c).
12,219n
Section 219n. 111.70 (4) (mc) 7. of the statutes is created to read:
111.70 (4) (mc) 7. In any municipality with a retirement system established under chapter 396, laws of 1937, any terms of such a retirement system, including, but not limited to, the contribution rates, pension benefit calculation, or factors used to calculate a pension benefit under the system, with any bargaining unit composed of public safety employees. For such a retirement system, the terms of the system, including, but not limited to, the contribution rates, pension benefit calculation, or factors used to calculate a pension benefit under the system for employees who are part of a bargaining unit composed of public safety employees, shall be the same as those in effect on December 30, 2022.
12,219p
Section 219p. 111.70 (4) (mc) 8. of the statutes is created to read:
111.70 (4) (mc) 8. In any municipality with a retirement system established under chapter 201, laws of 1937, any terms of such a retirement system, including, but not limited to, the costs, payments, contribution rates, pension benefit calculation, or design, including all impacts or effects that any changes made to the retirement system might have upon the wages, hours, or conditions of employment, with any bargaining unit composed of public safety employees or any employees treated as public safety employees under par. (bn).
12,220
Section 220
. 115.385 (1) (e) of the statutes is created to read:
115.385 (1) (e) All of the following information derived from statistics reported under s. 118.124:
1. The total number of incidents per 100 pupils reported by the school or school district.
2. The average total number of incidents per 100 pupils reported statewide.
3. The total number of incidents listed under s. 118.124 (2) (a) 1., 2., 4., and 8. per 100 pupils reported by the school or school district.
4. The average total number of incidents listed under s. 118.124 (2) (a) 1., 2., 4., and 8. per 100 pupils reported statewide.
12,221
Section 221
. 115.385 (1g) (g) of the statutes is created to read:
115.385 (1g) (g) The department may not consider the statistics reported by a school or school district under s. 118.124.
12,222
Section 222
. 118.124 of the statutes is created to read:
118.124 Statistics of crimes and other safety-related incidents. (1) In this section:
(a) “Participating private high school" means a private school participating in a parental choice program under s. 118.60 or 119.23 that operates high school grades.
(b) “Public high school" means a public school, including a charter school, that operates high school grades.
(2) (a) Subject to par. (b), beginning in the 2024-25 school year, a public high school and a participating private high school shall collect and maintain statistics of incidents of the following:
1. Homicide.
2. Sexual assault.
3. Burglary, robbery, or theft.
4. Battery, substantial battery, or aggravated battery under s. 940.19.
5. Arson.
6. Use or possession of alcohol, a controlled substance, as defined in s. 961.01 (4), or a controlled substance analog, as defined in s. 961.01 (4m).
7. Possession of a firearm in violation of s. 948.605 (2).
8. A violation of a municipal ordinance relating to disorderly conduct.
(b) The requirement under par. (a) applies only to an incident that satisfies all of the following:
1. The incident occurred during one of the following:
a. School hours.
b. A school-sanctioned event that occurred before or after school hours.
c. The transportation of pupils to or from school.
2. The incident occurred on one of the following:
a. Property owned or leased by the school district in which the public high school is located, by the operator of the charter school, or by the governing body of the participating private high school.
b. Transportation, including all of the methods of transportation described in ss. 121.55 and 121.555, provided by the public high school, participating private high school, or school district.
3. The incident was reported to law enforcement, and, as a result of the incident, a charge was filed or a citation was issued.
