AB50: Bill Text

AB50,786,7 77.9981 Imposition. A regional transit authority created under s. 66.1039 (2) may impose a fee at a rate not to exceed $2 for each transaction in the authority’s jurisdictional area, as described in s. 66.1039 (2), on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee imposed under this subchapter shall be effective on the first day of the first month that begins at least 90 days after the board of directors of the regional transit authority approves the imposition of the fee and notifies the department of revenue. The board of directors shall notify the department of a repeal of the fee imposed under this subchapter at least 60 days before the effective date of the repeal.

AB50,786,10 77.9982 Administration. (1) The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding, and impose interest and penalties.

AB50,786,17 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the passenger car is rented.

AB50,787,6 (3) From the appropriation under s. 20.835 (4) (gh), the department of revenue shall distribute 97.45 percent of the fees collected under this subchapter for each regional transit authority to that authority and shall indicate to the authority the fees reported by each fee payer in the authority’s jurisdiction, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The fees distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the fee under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gh) at the rate under s. 77.60 (1) (a). Any regional transit authority that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB50,787,10 (4) Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership, or other person who is required to register; who fails to do so is guilty of a misdemeanor.

AB50,787,12 (5) A retailer who collects a fee under this subchapter shall identify the fee as a separate item on a receipt the retailer provides to a rental customer.

AB50,787,18 77.9983 Discontinuation. Retailers and the department of revenue may not collect fees under this subchapter for any regional transit authority after the calendar quarter during which the regional transit authority ceases to exist, except that the department may collect from retailers fees that accrued before that calendar quarter and interest and penalties that relate to those fees. If fees are collected, the authority may use the revenue for any lawful purpose.

AB50,1505 Section 1505. 79.005 (1j) of the statutes is created to read:

AB50,787,21 79.005 (1j) (a) “Energy storage facility” means property to which all of the following applies:

AB50,787,22 1. The property is interconnected to the electrical grid.

AB50,788,2 2. The property is designed to receive electrical energy, to store the electrical energy as another form of energy, and to convert that other form back into electrical energy.

AB50,788,5 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.

AB50,788,10 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.

AB50,788,15 (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.

AB50,1506 Section 1506. 79.005 (1L) of the statutes is created to read:

AB50,788,22 79.005 (1L) “Liquefied natural gas storage facility” means a liquefied natural gas storage facility 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, by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825.

AB50,1507 Section 1507. 79.015 of the statutes is amended to read:

AB50,789,6 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, 79.037, 79.038, 79.039, 79.04, and 79.05 and shall provide a statement of estimated payments to be made to the municipality or county under s. 79.06 if the municipality or county is eligible for a payment under s. 79.06 in the next calendar year.

AB50,1508 Section 1508. 79.036 (1) (intro.) of the statutes is amended to read:

AB50,789,10 79.036 (1) (intro.) Except as provided in subs. (2), (3), and (4), and (5), for the distribution in 2024 and in subsequent years, each county and municipality shall receive payments under this section as follows:

AB50,1509 Section 1509. 79.036 (1) (b) of the statutes is amended to read:

AB50,789,17 79.036 (1) (b) For the distribution in 2025 and subsequent years, each county and municipality shall receive a payment equal to the proportion of the total payments from the county and municipal aid account under s. 25.491 (2) (a) that the county or municipality received in 2024 multiplied by the amount credited under s. 25.491 (2) (a) for the year in to the county and municipal aid account under s. 25.491 (2).

AB50,1510 Section 1510. 79.036 (5) of the statutes is created to read:

AB50,789,22 79.036 (5) For the distribution in 2025, the payment under this section to the city of Green Bay shall be the amount otherwise determined for the city under this section, plus $1,000,000 for reimbursement of public safety costs associated with the national football league draft in April 2025.

AB50,1511 Section 1511. 79.04 (7m) of the statutes is created to read:

AB50,790,12 79.04 (7m) (a) 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 two-thirds of 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 one-third of 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 one-third of 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 two-thirds of the product of the facility’s name-plate capacity multiplied by $2,000.

AB50,791,2 (b) 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 a liquefied natural gas storage facility is located. If the liquefied natural gas storage facility is located in a city or village, the city or village receives a payment equal to 6 mills multiplied by the net book value of the liquefied natural gas storage facility and the county in which the liquefied natural gas storage facility is located receives a payment equal to 3 mills multiplied by the net book value of the liquefied natural gas storage facility. If the liquefied natural gas storage facility is located in a town, the town receives a payment equal to 3 mills multiplied by the net book value of the liquefied natural gas storage facility and the county in which the liquefied natural gas storage facility is located receives a payment equal to 6 mills multiplied by the net book value of the liquefied natural gas storage facility.

AB50,1512 Section 1512. 79.05 (1) (ae) of the statutes is created to read:

AB50,791,7 79.05 (1) (ae) “Growth portion of base and supplemental county and municipal aid” means the total amount of payments received by a municipality under ss. 79.036 and 79.037 in the applicable year minus the total amount of payments under ss. 79.036 and 79.037 received by the municipality in 2024.

AB50,1513 Section 1513. 79.05 (1) (ag) of the statutes is created to read:

AB50,791,10 79.05 (1) (ag) “Growth portion of payments for municipal services” means an amount equal to one of the following, whichever is greater:

AB50,791,13 1. The total amount of payments received by a municipality under s. 70.119 (7) in the applicable year minus the total amount of payments under s. 70.119 (7) received by the municipality in 2024.

AB50,791,14 2. Zero.

AB50,1514 Section 1514. 79.05 (1) (am) of the statutes is amended to read:

AB50,791,21 79.05 (1) (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 August 31 of the year before the statement under s. 79.015, except that the percentage under this paragraph shall not be less than zero 3 percent.

AB50,1515 Section 1515. 79.05 (2) (c) of the statutes is amended to read:

AB50,793,10 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, the growth portion of base and supplemental county and municipal aid, the growth portion of payments for municipal services, additional payments received under s. 79.036 (5) for public safety costs reimbursement, 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, 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, grants received from the state or federal government for the purpose of providing law enforcement, fire protection, or emergency medical services, grants received from the federal government, 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, the growth portion of base and supplemental county and municipal aid, the growth portion of payments for municipal services, additional payments received under s. 79.036 (5) for public safety costs reimbursement, 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, 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, grants received from the state or federal government for the purpose of providing law enforcement, fire protection, or emergency medical services, grants received from the federal government, 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.

AB50,1516 Section 1516. 79.06 of the statutes is created to read:

AB50,793,13 79.06 Property tax freeze incentive payments. (1) In this section, “political subdivision” means a city, village, town, or county.

AB50,793,16 (2) (a) A political subdivision is eligible for a payment under sub. (3) if its property tax levy in a year is less than or equal to its property tax levy in the immediately preceding year.

AB50,793,19 (b) For purposes of determining eligibility under par. (a), a political subdivision’s property tax levy excludes all of the following expenditures made by the political subdivision:

AB50,793,20 1. Expenditures related to annexation or service consolidation.

AB50,793,21 2. Unreimbursed emergency expenditures.

AB50,793,24 (3) (a) Beginning in 2026, each political subdivision that is eligible under sub. (2) on the basis of its property tax levy imposed in the immediately preceding December shall receive a payment calculated as follows:

AB50,794,2 1. Multiply the political subdivision’s property tax levy for the year of the payment by 0.03.

AB50,794,4 2. If the political subdivision received a payment under this subsection in the immediately preceding year, multiply the amount of the payment by 1.03.

AB50,794,5 3. Add the amounts determined under subds. 1. and 2.

AB50,794,8 (b) For purposes of calculating the amount of a payment under par. (a), a political subdivision’s property tax levy excludes all expenditures excluded under sub. (2) (b).

AB50,794,12 (c) The department of revenue shall certify the amount of the payment due each taxing jurisdiction under par. (a) to the department of administration, and the department of administration shall make the payment on or before the first Monday in May.

AB50,794,14 (4) The department of revenue may promulgate rules to implement this section.

AB50,1517 Section 1517. 79.07 of the statutes is created to read:

AB50,794,18 79.07 County and municipal aid for nontaxable tribal land. (1) Beginning in 2026, the following counties and towns shall annually receive a payment in an amount determined by the department of revenue under sub. (2):

AB50,794,19 (a) Ashland County.

AB50,794,20 (b) Bayfield County.

AB50,794,21 (c) Iron County.

AB50,794,22 (d) Sawyer County.

AB50,794,23 (e) Vilas County.

AB50,794,24 (f) Town of Ashland.

AB50,795,1 (g) Town of Gingles.

AB50,795,2 (h) Town of Sanborn.

AB50,795,3 (i) Town of White River.

AB50,795,4 (j) Town of Russell, located in Bayfield County.

AB50,795,5 (k) Town of Sherman, located in Iron County.

AB50,795,6 (L) Town of Bass Lake, located in Sawyer County.

AB50,795,7 (m) Town of Couderay.

AB50,795,8 (n) Town of Hayward.

AB50,795,9 (o) Town of Radisson.

AB50,795,10 (p) Town of Sand Lake, located in Sawyer County.

AB50,795,11 (q) Town of Boulder Junction.

AB50,795,12 (r) Town of Lac du Flambeau.

AB50,795,18 (2) (a) The department of revenue shall annually determine the amount of the payment to each county and town under sub. (1) to compensate the county or town 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.

AB50,795,22 (b) The department of revenue shall certify the amount of the payment due each county and town under sub. (1) to the department of administration, and the department of administration shall make the payment on or before the first Monday in May.

AB50,1518 Section 1518. 79.095 (4) (c) of the statutes is amended to read:

AB50,796,4 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.

AB50,1519 Section 1519. 79.098 of the statutes is created to read:

AB50,796,10 79.098 State aid; state assessed pipelines. (1) Beginning in 2027, and in each year thereafter, 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 pipeline property of a pipeline company, as defined in s. 76.02 (5), for the property tax assessments as of January 1, 2024.

AB50,796,15 (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 pipeline property of a pipeline company, as defined in s. 76.02 (5), for the property tax assessments as of January 1, 2024, on behalf of the municipality and on behalf of other taxing jurisdictions.

AB50,796,18 (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.

AB50,796,21 (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 pipeline property aid distributed under sub. (1) in 2027:

AB50,796,22 1. Reduction of the aid by 25 percent, if not filed by June 30, 2026.

AB50,796,23 2. Forfeiture of the aid, if not filed by July 15, 2026.

AB50,797,3 (d) If a municipality does not electronically file the report required by the department of revenue under par. (a) by July 15, 2026, the department may use the best information available to calculate the aid to distribute under sub. (1) in 2027 to the applicable taxing jurisdictions.

AB50,797,9 (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.

AB50,797,13 (4) The department of revenue shall certify the amount of the payment due each taxing jurisdiction under sub. (1) to the department of administration, and the department of administration shall make the payment on or before the first Monday in May.

AB50,1520 Section 1520. 79.10 (7m) (a) 1. b. of the statutes is amended to read:

AB50,797,19 79.10 (7m) (a) 1. b. In the 2024-25 fiscal year, on the 4th Monday in July 2024, the department of administration shall distribute $940,000,000 related to the 2023 property tax levies. In the 2024-25 fiscal year, on the first Monday in May 2025, the department of administration shall distribute $335,000,000, related to the 2024 property tax levies.

AB50,798,5 d. In the 2026-27 fiscal year, on the 4th Monday in July 2026, the department of administration shall distribute $940,000,000 related to the 2025 property tax levies. In the 2026-27 fiscal year, on the first Monday in May 2027, the department of administration shall distribute $584,700,000 related to the 2026 property tax levies. In each fiscal year thereafter, on the 4th Monday in July, the department of administration shall distribute $940,000,000 related to the property tax levies of the calendar year immediately preceding the distribution. In each fiscal year thereafter, on the first Monday in May, the department of administration shall distribute $335,000,000 $584,700,000 related to the property tax levies of the calendar year immediately preceding the distribution.

AB50,1521 Section 1521. 79.10 (7m) (a) 1. c. of the statutes is created to read:

AB50,798,11 79.10 (7m) (a) 1. c. In the 2025-26 fiscal year, on the 4th Monday in July 2025, the department of administration shall distribute $940,000,000 related to the 2024 property tax levies. In the 2025-26 fiscal year, on the first Monday in May 2026, the department of administration shall distribute $460,300,000 related to the 2025 property tax levies.