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AB50,150519Section 1505. 79.005 (1j) of the statutes is created to read:
AB50,787,212079.005 (1j) (a) Energy storage facility means property to which all of the
21following applies:
AB50,787,22221. The property is interconnected to the electrical grid.
AB50,788,2232. The property is designed to receive electrical energy, to store the electrical

1energy as another form of energy, and to convert that other form back into electrical
2energy.
AB50,788,533. The property delivers the electrical energy converted from some other form,
4as described in subd. 2., for sale or to use for providing reliability or economic
5benefits to the electrical grid.
AB50,788,1064. The property is owned by a light, heat, and power company assessed under
7s. 76.28 (2) or 76.29 (2), not including property described in s. 66.0813 unless the
8property is owned or operated by a local governmental unit located outside of the
9municipality, or by an electric cooperative assessed under ss. 76.07 and 76.48,
10respectively, or by a municipal electric company under s. 66.0825.
AB50,788,1511(b) Energy storage facility includes hydroelectric pumped storage,
12compressed air energy storage, regenerative fuel cells, batteries, superconducting
13magnetic energy storage, flywheels, thermal energy storage systems, and hydrogen
14storage, or combination thereof, or any other similar technologies as determined by
15the federal energy regulatory commission.
AB50,150616Section 1506. 79.005 (1L) of the statutes is created to read:
AB50,788,221779.005 (1L) Liquefied natural gas storage facility means a liquefied natural
18gas storage facility owned by a light, heat, and power company assessed under s.
1976.28 (2) or 76.29 (2), not including property described in s. 66.0813, unless the
20property is owned or operated by a local governmental unit located outside of the
21municipality, by an electric cooperative assessed under ss. 76.07 and 76.48,
22respectively, or by a municipal electric company under s. 66.0825.
AB50,150723Section 1507. 79.015 of the statutes is amended to read:
AB50,789,62479.015 Statement of estimated payments. The department of revenue, on

1or before September 15 of each year, shall provide to each municipality and county
2a statement of estimated payments to be made in the next calendar year to the
3municipality or county under ss. 79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and
479.05 and shall provide a statement of estimated payments to be made to the
5municipality or county under s. 79.06 if the municipality or county is eligible for a
6payment under s. 79.06 in the next calendar year.
AB50,15087Section 1508. 79.036 (1) (intro.) of the statutes is amended to read:
AB50,789,10879.036 (1) (intro.) Except as provided in subs. (2), (3), and (4), and (5), for the
9distribution in 2024 and in subsequent years, each county and municipality shall
10receive payments under this section as follows:
AB50,150911Section 1509. 79.036 (1) (b) of the statutes is amended to read:
AB50,789,171279.036 (1) (b) For the distribution in 2025 and subsequent years, each county
13and municipality shall receive a payment equal to the proportion of the total
14payments from the county and municipal aid account under s. 25.491 (2) (a) that
15the county or municipality received in 2024 multiplied by the amount credited
16under s. 25.491 (2) (a) for the year in to the county and municipal aid account under
17s. 25.491 (2).
AB50,151018Section 1510. 79.036 (5) of the statutes is created to read:
AB50,789,221979.036 (5) For the distribution in 2025, the payment under this section to the
20city of Green Bay shall be the amount otherwise determined for the city under this
21section, plus $1,000,000 for reimbursement of public safety costs associated with
22the national football league draft in April 2025.
AB50,151123Section 1511. 79.04 (7m) of the statutes is created to read:
AB50,790,122479.04 (7m) (a) Annually, the department of administration, upon certification

1by the department of revenue, shall distribute a payment from the public utility
2account to each municipality and county in which an energy storage facility with a
3name-plate capacity of at least one megawatt is located. If the energy storage
4facility is located in a city or village, the city or village receives a payment equal to
5two-thirds of the product of the facilitys name-plate capacity multiplied by $2,000
6and the county in which the energy storage facility is located receives a payment
7equal to one-third of the product of the facilitys name-plate capacity multiplied by
8$2,000. If the energy storage facility is located in a town, the town receives a
9payment equal to one-third of the product of the facilitys name-plate capacity
10multiplied by $2,000 and the county in which the energy storage facility is located
11receives a payment equal to two-thirds of the product of the facilitys name-plate
12capacity multiplied by $2,000.
AB50,791,213(b) Annually, the department of administration, upon certification by the
14department of revenue, shall distribute a payment from the public utility account to
15each municipality and county in which a liquefied natural gas storage facility is
16located. If the liquefied natural gas storage facility is located in a city or village, the
17city or village receives a payment equal to 6 mills multiplied by the net book value
18of the liquefied natural gas storage facility and the county in which the liquefied
19natural gas storage facility is located receives a payment equal to 3 mills multiplied
20by the net book value of the liquefied natural gas storage facility. If the liquefied
21natural gas storage facility is located in a town, the town receives a payment equal
22to 3 mills multiplied by the net book value of the liquefied natural gas storage
23facility and the county in which the liquefied natural gas storage facility is located

1receives a payment equal to 6 mills multiplied by the net book value of the liquefied
2natural gas storage facility.
AB50,15123Section 1512. 79.05 (1) (ae) of the statutes is created to read:
AB50,791,7479.05 (1) (ae) Growth portion of base and supplemental county and
5municipal aid means the total amount of payments received by a municipality
6under ss. 79.036 and 79.037 in the applicable year minus the total amount of
7payments under ss. 79.036 and 79.037 received by the municipality in 2024.
AB50,15138Section 1513. 79.05 (1) (ag) of the statutes is created to read:
AB50,791,10979.05 (1) (ag) Growth portion of payments for municipal services means an
10amount equal to one of the following, whichever is greater:
AB50,791,13111. The total amount of payments received by a municipality under s. 70.119
12(7) in the applicable year minus the total amount of payments under s. 70.119 (7)
13received by the municipality in 2024.
AB50,791,14142. Zero.
AB50,151415Section 1514. 79.05 (1) (am) of the statutes is amended to read:
AB50,791,211679.05 (1) (am) Inflation factor means a percentage equal to the average
17annual percentage change in the U.S. consumer price index for all urban
18consumers, U.S. city average, as determined by the U.S. department of labor, for the
1912 months ending on August 31 of the year before the statement under s. 79.015,
20except that the percentage under this paragraph shall not be less than zero 3
21percent.
AB50,151522Section 1515. 79.05 (2) (c) of the statutes is amended to read:
AB50,793,102379.05 (2) (c) Its municipal budget; exclusive of principal and interest on long-
24term debt and exclusive of revenue sharing payments under s. 66.0305, payments of

1premiums under s. 66.0137 (5) (c) 1. and 1m., revenues generated from a tax
2imposed under s. 77.701, the growth portion of base and supplemental county and
3municipal aid, the growth portion of payments for municipal services, additional
4payments received under s. 79.036 (5) for public safety costs reimbursement,
5payments received under s. 79.038, expenditures of payments due to the
6termination of a tax incremental district under s. 79.096 (3), recycling fee payments
7under s. 289.645, expenditures of grant payments under s. 16.297 (1m),
8unreimbursed expenses related to an emergency declared under s. 323.10,
9expenditures from moneys received pursuant to P.L. 111-5, revenues from a
10municipal registration fee under s. 341.35 (1) that is approved by a majority of the
11electors in the municipality voting at a referendum, grants received from the state
12or federal government for the purpose of providing law enforcement, fire protection,
13or emergency medical services, grants received from the federal government, and
14expenditures made pursuant to a purchasing agreement with a school district
15whereby the municipality makes purchases on behalf of the school district; for the
16year of the statement under s. 79.015 increased over its municipal budget as
17adjusted under sub. (6); exclusive of principal and interest on long-term debt and
18exclusive of revenue sharing payments under s. 66.0305, payments of premiums
19under s. 66.0137 (5) (c) 1. and 1m., revenues generated from a tax imposed under s.
2077.701, the growth portion of base and supplemental county and municipal aid, the
21growth portion of payments for municipal services, additional payments received
22under s. 79.036 (5) for public safety costs reimbursement, payments received under
23s. 79.038, expenditures of payments due to the termination of a tax incremental
24district under s. 79.096 (3), recycling fee payments under s. 289.645, expenditures

1of grant payments under s. 16.297 (1m), unreimbursed expenses related to an
2emergency declared under s. 323.10, expenditures from moneys received pursuant
3to P.L. 111-5, revenues from a municipal registration fee under s. 341.35 (1) that is
4approved by a majority of the electors in the municipality voting at a referendum,
5grants received from the state or federal government for the purpose of providing
6law enforcement, fire protection, or emergency medical services, grants received
7from the federal government, and expenditures made pursuant to a purchasing
8agreement with a school district whereby the municipality makes purchases on
9behalf of the school district; for the year before that year by less than the sum of the
10inflation factor and the valuation factor, rounded to the nearest 0.10 percent.
AB50,151611Section 1516. 79.06 of the statutes is created to read:
AB50,793,131279.06 Property tax freeze incentive payments. (1) In this section,
13political subdivision means a city, village, town, or county.
AB50,793,1614(2) (a) A political subdivision is eligible for a payment under sub. (3) if its
15property tax levy in a year is less than or equal to its property tax levy in the
16immediately preceding year.
AB50,793,1917(b) For purposes of determining eligibility under par. (a), a political
18subdivisions property tax levy excludes all of the following expenditures made by
19the political subdivision:
AB50,793,20201. Expenditures related to annexation or service consolidation.
AB50,793,21212. Unreimbursed emergency expenditures.
AB50,793,2422(3) (a) Beginning in 2026, each political subdivision that is eligible under sub.
23(2) on the basis of its property tax levy imposed in the immediately preceding
24December shall receive a payment calculated as follows:
AB50,794,2
11. Multiply the political subdivisions property tax levy for the year of the
2payment by 0.03.
AB50,794,432. If the political subdivision received a payment under this subsection in the
4immediately preceding year, multiply the amount of the payment by 1.03.
AB50,794,553. Add the amounts determined under subds. 1. and 2.
AB50,794,86(b) For purposes of calculating the amount of a payment under par. (a), a
7political subdivisions property tax levy excludes all expenditures excluded under
8sub. (2) (b).
AB50,794,129(c) The department of revenue shall certify the amount of the payment due
10each taxing jurisdiction under par. (a) to the department of administration, and the
11department of administration shall make the payment on or before the first Monday
12in May.
AB50,794,1413(4) The department of revenue may promulgate rules to implement this
14section.
AB50,151715Section 1517. 79.07 of the statutes is created to read:
AB50,794,181679.07 County and municipal aid for nontaxable tribal land. (1)
17Beginning in 2026, the following counties and towns shall annually receive a
18payment in an amount determined by the department of revenue under sub. (2):
AB50,794,1919(a) Ashland County.
AB50,794,2020(b) Bayfield County.
AB50,794,2121(c) Iron County.
AB50,794,2222(d) Sawyer County.
AB50,794,2323(e) Vilas County.
AB50,794,2424(f) Town of Ashland.
AB50,795,1
1(g) Town of Gingles.
AB50,795,22(h) Town of Sanborn.
AB50,795,33(i) Town of White River.
AB50,795,44(j) Town of Russell, located in Bayfield County.
AB50,795,55(k) Town of Sherman, located in Iron County.
AB50,795,66(L) Town of Bass Lake, located in Sawyer County.
AB50,795,77(m) Town of Couderay.
AB50,795,88(n) Town of Hayward.
AB50,795,99(o) Town of Radisson.
AB50,795,1010(p) Town of Sand Lake, located in Sawyer County.
AB50,795,1111(q) Town of Boulder Junction.
AB50,795,1212(r) Town of Lac du Flambeau.
AB50,795,1813(2) (a) The department of revenue shall annually determine the amount of the
14payment to each county and town under sub. (1) to compensate the county or town
15for the loss of property tax revenue as a result of not being able to legally impose
16local general property taxes on property located within the boundaries of an
17American Indian reservation and owned by the tribe or tribal members, consistent
18with the 1854 Treaty of La Pointe.
AB50,795,2219(b) The department of revenue shall certify the amount of the payment due
20each county and town under sub. (1) to the department of administration, and the
21department of administration shall make the payment on or before the first Monday
22in May.
AB50,151823Section 1518. 79.095 (4) (c) of the statutes is amended to read:
AB50,796,42479.095 (4) (c) The department shall certify the amount of the payment due

1each taxing jurisdiction to the department of administration, which shall make the
2payments on or before the 4th first Monday in July. For purposes of ch. 121, school
3districts shall treat the payments made in July under this subsection as if they had
4been received in the previous school year May.
AB50,15195Section 1519. 79.098 of the statutes is created to read:
AB50,796,10679.098 State aid; state assessed pipelines. (1) Beginning in 2027, and in
7each year thereafter, the department of administration shall pay to each taxing
8jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the property taxes
9levied on the pipeline property of a pipeline company, as defined in s. 76.02 (5), for
10the property tax assessments as of January 1, 2024.
AB50,796,1511(2) (a) Each municipality shall report to the department of revenue, in the
12time and manner determined by the department, the amount of the property taxes
13levied on the pipeline property of a pipeline company, as defined in s. 76.02 (5), for
14the property tax assessments as of January 1, 2024, on behalf of the municipality
15and on behalf of other taxing jurisdictions.
AB50,796,1816(b) Each taxing jurisdiction shall report to the department of revenue, in the
17time and manner determined by the department, any information the department
18considers necessary to administer this section.
AB50,796,2119(c) If a municipality does not timely electronically file the report required by
20the department of revenue under par. (a), the following reductions will be made to
21the municipalitys pipeline property aid distributed under sub. (1) in 2027:
AB50,796,22221. Reduction of the aid by 25 percent, if not filed by June 30, 2026.
AB50,796,23232. Forfeiture of the aid, if not filed by July 15, 2026.
AB50,797,324(d) If a municipality does not electronically file the report required by the

1department of revenue under par. (a) by July 15, 2026, the department may use the
2best information available to calculate the aid to distribute under sub. (1) in 2027 to
3the applicable taxing jurisdictions.
AB50,797,94(3) Each taxing jurisdiction shall attribute to each tax incremental district
5within the taxing jurisdiction the districts proportionate share of the amount the
6taxing jurisdiction receives under sub. (1). The amount that would have been paid
7to a tax incremental district under this subsection shall be distributed to the
8municipality and applicable taxing jurisdictions in the year following the
9termination of the tax incremental district and in each year thereafter.
AB50,797,1310(4) The department of revenue shall certify the amount of the payment due
11each taxing jurisdiction under sub. (1) to the department of administration, and the
12department of administration shall make the payment on or before the first Monday
13in May.
AB50,152014Section 1520. 79.10 (7m) (a) 1. b. of the statutes is amended to read:
AB50,797,191579.10 (7m) (a) 1. b. In the 2024-25 fiscal year, on the 4th Monday in July 2024,
16the department of administration shall distribute $940,000,000 related to the 2023
17property tax levies. In the 2024-25 fiscal year, on the first Monday in May 2025, the
18department of administration shall distribute $335,000,000, related to the 2024
19property tax levies.
AB50,798,520d. In the 2026-27 fiscal year, on the 4th Monday in July 2026, the department
21of administration shall distribute $940,000,000 related to the 2025 property tax
22levies. In the 2026-27 fiscal year, on the first Monday in May 2027, the department
23of administration shall distribute $584,700,000 related to the 2026 property tax
24levies. In each fiscal year thereafter, on the 4th Monday in July, the department of

1administration shall distribute $940,000,000 related to the property tax levies of
2the calendar year immediately preceding the distribution. In each fiscal year
3thereafter, on the first Monday in May, the department of administration shall
4distribute $335,000,000 $584,700,000 related to the property tax levies of the
5calendar year immediately preceding the distribution.
AB50,15216Section 1521. 79.10 (7m) (a) 1. c. of the statutes is created to read:
AB50,798,11779.10 (7m) (a) 1. c. In the 2025-26 fiscal year, on the 4th Monday in July 2025,
8the department of administration shall distribute $940,000,000 related to the 2024
9property tax levies. In the 2025-26 fiscal year, on the first Monday in May 2026, the
10department of administration shall distribute $460,300,000 related to the 2025
11property tax levies.
AB50,152212Section 1522. 79.14 of the statutes is amended to read:
AB50,798,221379.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for
14the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996;
15$469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007;
16$672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012;
17$747,400,000 in 2013, 2014, and 2015; $853,000,000 in 2016 and 2017; and
18$940,000,000 in 2018, 2019, 2020, 2021, and 2022; and in fiscal year 2023-24,
19$1,195,000,000. Beginning in In fiscal year 2024-25, the appropriation under s.
2020.835 (3) (b), for the payments under s. 79.10 (4), is $1,275,000,000; in fiscal year
212025-26, the appropriation is $1,400,300,000; and in fiscal year 2026-27, the
22appropriation is $1,524,700,000.
AB50,152323Section 1523. 84.01 (13) of the statutes is amended to read:
AB50,799,132484.01 (13) Engineering services. The department may engage such

1engineering, consulting, surveying, or other specialized services as it deems
2advisable. Any engagement of services under this subsection is exempt from ss.
316.70 to 16.75, 16.755 to 16.82, and 16.85 to 16.89, but ss. 16.528, 16.752, and
416.754 apply to such engagement. Any engagement involving an expenditure of
5$3,000 $100,000 or more shall be by formal contract approved by the governor. The
6department shall conduct a uniform cost-benefit analysis, as defined in s. 16.70
7(3g), of each proposed engagement under this subsection that involves an estimated
8expenditure of more than $300,000 in accordance with standards prescribed by rule
9of the department and consider and document the results of the analysis before the
10determination of whether to undertake the proposed engagement. The department
11shall review periodically, and before any renewal, the continued appropriateness of
12contracting pursuant to each engagement under this subsection that involves an
13estimated expenditure of more than $300,000.
AB50,152414Section 1524. 84.013 (3) (be) of the statutes is created to read:
AB50,799,191584.013 (3) (be) I 39/90/94 extending approximately 67 miles in Dane,
16Columbia, Sauk, and Juneau counties from USH 12/18 in Madison to USH 12/STH
1716 in Wisconsin Dells, including I 39 from I 90/94 to Levee Road near the city of
18Portage, and including all interchanges and work on adjacent roadways necessary
19for the completion of the project.
AB50,152520Section 1525. 84.06 (2) (a) of the statutes is amended to read:
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