SB70: Bill Text

SB70,995,21 3. The property delivers the electrical energy converted from some other form, as described in subd. 2., for sale or to use for providing reliability or economic benefits to the electrical grid.

SB70,996,2 4. The property is owned by a light, heat, and power company assessed under s. 76.28 (2) or 76.29 (2), not including property described in s. 66.0813 unless the property 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.

SB70,996,7 (b) “Energy storage facility” includes hydroelectric pumped storage, compressed air energy storage, regenerative fuel cells, batteries, superconducting magnetic energy storage, flywheels, thermal energy storage systems, and hydrogen storage, or combination thereof, or any other similar technologies as determined by the federal energy regulatory commission.

SB70,1650 Section 1650. 79.005 (3m) of the statutes is created to read:

SB70,996,15 79.005 (3m) “Qualified electric vehicle charging infrastructure” means level 3 electric vehicle supply equipment that has a minimum charging capacity of 480 volts and that is owned by a light, heat, and power company assessed under s. 76.28 (2) or 76.29 (2), not including property described in s. 66.0813 unless the qualified electric vehicle charging infrastructure 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.

SB70,1651 Section 1651. 79.01 (3) of the statutes is created to read:

SB70,996,21 79.01 (3) There is established an account in the general fund entitled the “Municipal and County Shared Revenue Account,” consisting of an amount equal to 20 percent of the amount of the revenues received from the taxes imposed under ss. 77.52 and 77.53 in each fiscal year, as specified under s. 20.005 (1), less the following amounts:

SB70,996,22 (a) The amount distributed under sub. (1).

SB70,996,23 (b) The amount distributed under sub. (2d).

SB70,996,24 (c) The amount distributed to counties and municipalities under s. 79.096.

SB70,1652 Section 1652. 79.015 of the statutes is amended to read:

SB70,997,4 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. 79.035, 79.036, 79.04, and 79.05.

SB70,1653 Section 1653. 79.02 (2) (b) of the statutes is amended to read:

SB70,997,11 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15 percent of the municipality's or county's estimated payments under ss. 79.035 and 79.04, 50 percent of the municipality's or county's estimated payments under s. 79.036, and 100 percent of the municipality's estimated payments under s. 79.05. Upon certification by the department of revenue, the estimated payment under s. 79.05 may be distributed before the 4th Monday in July.

SB70,1654 Section 1654. 79.02 (3) (a) of the statutes is amended to read:

SB70,997,16 79.02 (3) (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. 79.035, 79.036, 79.04, and 79.05 for the current year, minus the amount distributed to the municipality or county under sub. (2) (b).

SB70,1655 Section 1655. 79.035 (7) (a) 1. of the statutes is amended to read:

SB70,997,21 79.035 (7) (a) 1. For Except as provided in subd. 1m., for an urban mass transit system that is eligible to receive state aid under s. 85.20 (4m) (a) 6. cm. or d. and serving a population exceeding 200,000, 75 percent of the total amount of grants received under s. 16.047 (4m).

SB70,1656 Section 1656. 79.035 (7) (a) 1m. of the statutes is created to read:

SB70,998,2 79.035 (7) (a) 1m. Beginning on the effective date of this subdivision .... [LRB inserts date], an urban mass transit system that is eligible to receive state aid under s. 85.20 (4m) (a) 6. cm. or d. and serving a population exceeding 200,000, 20 percent of the total amount of grants received under s. 16.047 (4m), for grants awarded after the effective date of this subdivision .... [LRB inserts date].

SB70,1657 Section 1657. 79.035 (9) of the statutes is created to read:

SB70,998,7 79.035 (9) (a) Beginning with the distributions in 2024 and ending with the distributions in 2033, the following towns and counties shall receive a payment from the appropriation account under s. 20.835 (1) (dd) in an amount determined by the department of administration under par. (b):

SB70,998,8 1. The Town of Gingles.

SB70,998,9 2. The Town of Sanborn.

SB70,998,10 3. The Town of White River.

SB70,998,11 4. The Town of Russell.

SB70,998,12 5. The Town of Sherman.

SB70,998,13 6. The Town of Bass Lake.

SB70,998,14 7. The Town of Lac du Flambeau.

SB70,998,15 8. Ashland County.

SB70,998,16 9. Bayfield County.

SB70,998,17 10. Iron County.

SB70,998,18 11. Sawyer County.

SB70,998,19 12. Vilas County.

SB70,999,4 (b) For the distribution in 2024, the department of administration shall determine the amount of the payment to each town and county under par. (a) to compensate the town or county for the loss of property tax revenue as a result of not being able to legally impose local general property taxes on property located within the boundaries of an American Indian reservation and owned by the tribe or tribal members, consistent with the 1854 Treaty of La Pointe. In 2025, and in each year thereafter, each town and county eligible to receive a payment under this subsection shall receive a payment in an amount that is 10 percent less than the amount of the payment in the previous year. The department of administration shall not make a payment under this subsection after the distribution in 2033.

SB70,1658 Section 1658. 79.036 of the statutes is created to read:

SB70,999,6 79.036 Municipal and county shared revenue. (1) In this section:

SB70,999,8 (a) “Aidable revenues” means, for each municipality and county, the total of the 3-year average of revenues from each of the following, as reported under s. 73.10:

SB70,999,9 1. General property taxes and other taxes.

SB70,999,10 2. Payments in lieu of taxes.

SB70,999,11 3. Special assessments.

SB70,999,12 3. Licenses and permits.

SB70,999,13 4. Fines and forfeitures.

SB70,999,14 5. Public charges.

SB70,999,15 6. Intergovernmental revenues.

SB70,999,17 7. Distributions under this subchapter, not including distributions under s. 79.04.

SB70,999,19 (b) “County equalized value per capita” means the amount of a county's most recent equalized value divided by the county's population.

SB70,999,20 (c) “Department” means the department of revenue.

SB70,999,24 (d) “Equalization factor” means the ratio of municipal equalized value per capita or county equalized value per capita divided by the statewide equalized value per capita, as calculated by the department separately for municipalities as a group and counties as a group. For purposes of this paragraph, the equalization factor may not be more than 500 percent of the statewide equalized value per capita, as determined by the department.

SB70,1000,7 (e) “Equalized value" means the assessed value of property adjusted to reflect full value as determined by the department under s. 70.57, including, for municipalities, the value increment, as defined in s. 66.1105 (2) (m), in tax incremental districts and excluding manufacturing land and improvements assessed under s. 70.995.

SB70,1000,9 (f) “Municipal equalized value per capita” means the amount of a municipality's most recent equalized value divided by the municipality's population.

SB70,1000,13 (g) “Qualifying public safety expenditures” means amounts expended by each municipality or county for the purposes of law enforcement, fire protection, or ambulance and emergency medical services, as reported to the department under s. 73.10.

SB70,1000,16 (h) “Standard aidable revenue match percentage” means the percentage match of aidable revenues determined by the department as necessary to distribute the total amount allocated under s. 79.01 (3) to make the payments under this section.

SB70,1000,23 (2) (a) Beginning with the distributions in 2024, each county and municipality shall receive a payment under this subsection from the municipal and county shared revenue account to use for law enforcement, fire protection, and ambulance and emergency medical services and to pay the costs of prosecutorial and judicial functions. The total annual amount to be distributed to counties and municipalities under this subsection is an amount equal to 43.4 percent of the amount determined under s. 79.01 (3), rounded to the nearest $1,000,000.

SB70,1001,2 (b) The department shall calculate the payment under par. (a) for each municipality and county as a percentage of the most recent 3-year average of qualifying public safety expenditures for each municipality and county as necessary to distribute the full amount of the aid available, or $10,000, whichever is greater.

SB70,1001,10 (3) (a) Beginning with the distributions in 2024, in addition to the payments under sub. (2), each county and municipality shall receive payments under this subsection from the municipal and county shared revenue account as per capita and aidable revenues allocations. The total annual amount to be distributed to counties and municipalities under this subsection is the amount that remains after making the payments under sub. (2). The department shall distribute 70 percent of the total annual amount determined under this paragraph to municipalities and 30 percent of that amount to the counties.

SB70,1001,13 (b) 1. The department shall determine the per capita aid for the municipalities by multiplying the total amount available to municipalities by 0.15 and dividing the product by the state's total population.

SB70,1001,16 2. Each municipality shall receive its per capita allocation as the result of multiplying the statewide per capita amount determined under subd. 1. by the municipality's population.

SB70,1001,19 (c) 1. The department shall determine the per capita aid for the counties by multiplying the total amount available to counties by 0.15 and dividing the product by the state's total population.

SB70,1001,22 2. Each county shall receive its per capita allocation as the result of multiplying the statewide per capita amount determined under subd. 1. by the county's population.

SB70,1001,25 (d) 1. The total amount available for aidable revenues allocations shall be equal to the amount remaining for municipalities and counties after the distributions of the per capita payments under pars. (b) and (c).

SB70,1002,4 2. Each municipality's aidable revenues allocation is an amount equal to the municipality's aidable revenues multiplied by the quotient of the standard aidable revenue match percentage for all municipalities divided by the equalization factor for the municipality receiving the allocation.

SB70,1002,8 3. Each county's aidable revenues allocation is an amount equal to the county's aidable revenues multiplied by the quotient of the standard aidable revenue match percentage for all counties divided by the equalization factor for the county receiving the allocation.

SB70,1002,16 (4) (a) 1. Beginning with the distribution in 2025, if the total payments to a municipality or county under this section and s. 79.035 are less than 95 percent of the total payments to the municipality or county under this section and s. 79.035 for the previous year, the municipality or county has an aids deficiency. The amount of the aids deficiency is the amount by which 95 percent of the total payments to the municipality or county under this section and s. 79.035 in the previous year exceeds the payments to the municipality or county under this section and s. 79.035 in the current year.

SB70,1002,19 2. A municipality or county that has an aids deficiency shall receive a payment from the amounts withheld under par. (b) equal to its proportion of all the aids deficiencies of municipalities or counties respectively for that year.

SB70,1002,24 (b) 1. In this paragraph, “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 this section and s. 79.035 over the payments as limited by the maximum allowable increase is equal to the sum of the aids deficiencies under par. (a) in that year.

SB70,1003,4 2. Beginning with the distribution in 2025, if the payments to a municipality or county in any year exceed its total payments under this section and s. 79.035 in the previous year by more than the maximum allowable increase, the excess shall be withheld to fund minimum payments in that year under par. (a) 2.

SB70,1003,10 (5) No county or municipality may receive a payment under this section for any year in which it fails to submit to the department the information required under s. 73.10. If a county or municipality does not submit the required information, or submits incomplete information, the department shall notify the county or municipality and give the county or municipality a reasonable opportunity to submit the information or correct the deficiency.

SB70,1659 Section 1659 . 79.04 (8) of the statutes is created to read:

SB70,1003,24 79.04 (8) Annually, the department of administration, upon certification by the department of revenue, shall distribute a payment from the public utility account to each municipality and county in which an energy storage facility with a name-plate capacity of at least one megawatt is located. If the energy storage facility is located in a city or village, the city or village receives a payment equal to 6 mills multiplied by the product of the facility's name-plate capacity multiplied by $2,000 and the county in which the energy storage facility is located receives a payment equal to 3 mills multiplied by the product of the facility's name-plate capacity multiplied by $2,000. If the energy storage facility is located in a town, the town receives a payment equal to 3 mills multiplied by the product of the facility's name-plate capacity multiplied by $2,000 and the county in which the energy storage facility is located receives a payment equal to 6 mills multiplied by the product of the facility's name-plate capacity multiplied by $2,000.

SB70,1660 Section 1660. 79.04 (9) of the statutes is created to read:

SB70,1004,13 79.04 (9) Annually, the department of administration, upon certification by the department of revenue, shall distribute a payment from the public utility account to each municipality and county in which qualified electric vehicle charging infrastructure is located. If the qualified electric vehicle charging infrastructure is located in a city or village, the city or village receives a payment equal to 6 mills multiplied by the value of the qualified electric vehicle charging infrastructure and the county in which the city or village is located receives a payment equal to 3 mills multiplied by the value of the qualified electric vehicle charging infrastructure. If the electric vehicle charging infrastructure is located in a town, the town receives a payment equal to 3 mills multiplied by the value of the qualified electric vehicle charging infrastructure and the county in which the town is located receives a payment equal to 6 mills multiplied by the value of the qualified electric vehicle charging infrastructure.

SB70,1661 Section 1661. 79.05 (2) (c) of the statutes is amended to read:

SB70,1005,17 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., 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, moneys received from the federal government, revenues from a municipal registration fee under s. 341.35 (1) that is approved by a majority of the electors in the municipality voting at a referendum, tax revenues resulting from a tax increase approved by a majority of the electors in the municipality voting at a referendum, 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., 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, moneys received from the federal government, revenues from a municipal registration fee under s. 341.35 (1) that is approved by a majority of the electors in the municipality voting at a referendum, tax revenues resulting from a tax increase approved by a majority of the electors in the municipality voting at a referendum, 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.

SB70,1662 Section 1662. 79.095 (3) of the statutes is amended to read:

SB70,1006,5 79.095 (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).

SB70,1663 Section 1663. 79.095 (4) (c) of the statutes is amended to read:

SB70,1006,11 79.095 (4) (c) 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 4th first 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 May.

SB70,1664 Section 1664. 79.096 (1) of the statutes is renumbered 79.096 (1) (a).

SB70,1665 Section 1665. 79.096 (1) (b) of the statutes is created to read:

SB70,1006,22 79.096 (1) (b) 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. Beginning in 2026, and each year thereafter, the amount distributed to the taxing jurisdiction in the previous year will be multiplied by one plus the 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 June 30, except that the percentage under this paragraph shall not be less than zero.

SB70,1666 Section 1666. 79.096 (2) (a) of the statutes is renumbered 79.096 (2) (a) (intro.) and amended to read:

SB70,1007,3 79.096 (2) (a) (intro.) Each municipality shall report to the department of revenue, in the time and manner determined by the department, the all of the following:

SB70,1007,6 1. The amount of the property taxes levied on the items of personal property described under s. 70.111 (27) (b) for the property tax assessments as of January 1, 2017, on behalf of the municipality and on behalf of other taxing jurisdictions.

SB70,1667 Section 1667. 79.096 (2) (a) 2. of the statutes is created to read:

SB70,1007,11 79.096 (2) (a) 2. 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.

SB70,1668 Section 1668. 79.096 (2) (c) of the statutes is created to read:

SB70,1007,16 79.096 (2) (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) (b) in 2025:

SB70,1007,17 1. Reduction of 50 percent, if not filed by June 30, 2024.