SB45: Bill Text

SB45,789,17 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).

SB45,1510 Section 1510. 79.036 (5) of the statutes is created to read:

SB45,789,22 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.

SB45,1511 Section 1511. 79.04 (7m) of the statutes is created to read:

SB45,790,12 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.

SB45,791,2 (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.

SB45,1512 Section 1512. 79.05 (1) (ae) of the statutes is created to read:

SB45,791,7 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.

SB45,1513 Section 1513. 79.05 (1) (ag) of the statutes is created to read:

SB45,791,10 79.05 (1) (ag) “Growth portion of payments for municipal services” means an amount equal to one of the following, whichever is greater:

SB45,791,13 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.

SB45,791,14 2. Zero.

SB45,1514 Section 1514. 79.05 (1) (am) of the statutes is amended to read:

SB45,791,21 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.

SB45,1515 Section 1515. 79.05 (2) (c) of the statutes is amended to read:

SB45,793,10 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.

SB45,1516 Section 1516. 79.06 of the statutes is created to read:

SB45,793,13 79.06 Property tax freeze incentive payments. (1) In this section, “political subdivision” means a city, village, town, or county.

SB45,793,16 (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.

SB45,793,19 (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:

SB45,793,20 1. Expenditures related to annexation or service consolidation.

SB45,793,21 2. Unreimbursed emergency expenditures.

SB45,793,24 (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:

SB45,794,2 1. Multiply the political subdivision’s property tax levy for the year of the payment by 0.03.

SB45,794,4 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.

SB45,794,5 3. Add the amounts determined under subds. 1. and 2.

SB45,794,8 (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).

SB45,794,12 (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.

SB45,794,14 (4) The department of revenue may promulgate rules to implement this section.

SB45,1517 Section 1517. 79.07 of the statutes is created to read:

SB45,794,18 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):

SB45,794,19 (a) Ashland County.

SB45,794,20 (b) Bayfield County.

SB45,794,21 (c) Iron County.

SB45,794,22 (d) Sawyer County.

SB45,794,23 (e) Vilas County.

SB45,794,24 (f) Town of Ashland.

SB45,795,1 (g) Town of Gingles.

SB45,795,2 (h) Town of Sanborn.

SB45,795,3 (i) Town of White River.

SB45,795,4 (j) Town of Russell, located in Bayfield County.

SB45,795,5 (k) Town of Sherman, located in Iron County.

SB45,795,6 (L) Town of Bass Lake, located in Sawyer County.

SB45,795,7 (m) Town of Couderay.

SB45,795,8 (n) Town of Hayward.

SB45,795,9 (o) Town of Radisson.

SB45,795,10 (p) Town of Sand Lake, located in Sawyer County.

SB45,795,11 (q) Town of Boulder Junction.

SB45,795,12 (r) Town of Lac du Flambeau.

SB45,795,18 (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.

SB45,795,22 (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.

SB45,1518 Section 1518. 79.095 (4) (c) of the statutes is amended to read:

SB45,796,4 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.

SB45,1519 Section 1519. 79.098 of the statutes is created to read:

SB45,796,10 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.

SB45,796,15 (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.

SB45,796,18 (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.

SB45,796,21 (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:

SB45,796,22 1. Reduction of the aid by 25 percent, if not filed by June 30, 2026.

SB45,796,23 2. Forfeiture of the aid, if not filed by July 15, 2026.

SB45,797,3 (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.

SB45,797,9 (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.

SB45,797,13 (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.

SB45,1520 Section 1520. 79.10 (7m) (a) 1. b. of the statutes is amended to read:

SB45,797,19 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.

SB45,798,5 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.

SB45,1521 Section 1521. 79.10 (7m) (a) 1. c. of the statutes is created to read:

SB45,798,11 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.

SB45,1522 Section 1522. 79.14 of the statutes is amended to read:

SB45,798,22 79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007; $672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012; $747,400,000 in 2013, 2014, and 2015; $853,000,000 in 2016 and 2017; and $940,000,000 in 2018, 2019, 2020, 2021, and 2022; and in fiscal year 2023-24, $1,195,000,000. Beginning in In fiscal year 2024-25, the appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $1,275,000,000; in fiscal year 2025-26, the appropriation is $1,400,300,000; and in fiscal year 2026-27, the appropriation is $1,524,700,000.

SB45,1523 Section 1523. 84.01 (13) of the statutes is amended to read:

SB45,799,13 84.01 (13) Engineering services. The department may engage such engineering, consulting, surveying, or other specialized services as it deems advisable. Any engagement of services under this subsection is exempt from ss. 16.70 to 16.75, 16.755 to 16.82, and 16.85 to 16.89, but ss. 16.528, 16.752, and 16.754 apply to such engagement. Any engagement involving an expenditure of $3,000 $100,000 or more shall be by formal contract approved by the governor. The department shall conduct a uniform cost-benefit analysis, as defined in s. 16.70 (3g), of each proposed engagement under this subsection that involves an estimated expenditure of more than $300,000 in accordance with standards prescribed by rule of the department and consider and document the results of the analysis before the determination of whether to undertake the proposed engagement. The department shall review periodically, and before any renewal, the continued appropriateness of contracting pursuant to each engagement under this subsection that involves an estimated expenditure of more than $300,000.

SB45,1524 Section 1524. 84.013 (3) (be) of the statutes is created to read:

SB45,799,19 84.013 (3) (be) I 39/90/94 extending approximately 67 miles in Dane, Columbia, Sauk, and Juneau counties from USH 12/18 in Madison to USH 12/STH 16 in Wisconsin Dells, including I 39 from I 90/94 to Levee Road near the city of Portage, and including all interchanges and work on adjacent roadways necessary for the completion of the project.

SB45,1525 Section 1525. 84.06 (2) (a) of the statutes is amended to read:

SB45,800,16 84.06 (2) (a) All such highway improvements shall be executed by contract based on bids unless the department finds that another method as provided in sub. (3) or (4) would be more feasible and advantageous. Bids shall be advertised for in the manner determined by the department. Except as provided in s. 84.075, the contract shall be awarded to the lowest competent and responsible bidder as determined by the department. If the bid of the lowest competent bidder is determined by the department to be in excess of the estimated reasonable value of the work or not in the public interest, all bids may be rejected. The department shall, so far as reasonable, follow uniform methods of advertising for bids and may prescribe and require uniform forms of bids and contracts. Except as provided in par. (b), the secretary shall enter into the contract on behalf of the state. Every such contract is exempted from ss. 16.70 to 16.75, 16.755 to 16.82, 16.87 and 16.89, but ss. 16.528, 16.752, and 16.754 apply to the contract. Any such contract involving an expenditure of $1,000 $250,000 or more shall not be valid until approved by the governor. The secretary may require the attorney general to examine any contract and any bond submitted in connection with the contract and report on its sufficiency of form and execution. The bond required by s. 779.14 (1m) is exempt from approval by the governor and shall be subject to approval by the secretary. This subsection also applies to contracts with private contractors based on bids for maintenance under s. 84.07.

SB45,1526 Section 1526. 84.06 (3) of the statutes is amended to read:

SB45,801,11 84.06 (3) Contracts with county or municipality; direct labor; materials. If the department finds that it would be more feasible and advantageous to have the improvement performed by the county in which the proposed improvement is located and without bids, the department may, by arrangement with the county highway committee of the county, enter into a contract satisfactory to the department to have the work done by the county forces and equipment. In such contract the department may authorize the county to purchase, deliver, and store materials and may fix the rental rates of small tools and equipment. The contract shall be between the county and the state and shall not be based on bids, and may be entered into on behalf of the county by the county highway committee and on behalf of the state by the secretary. Such contract is exempted from s. 779.14 and from all provisions of chs. 16 and 230, except s. 16.754. If the total estimated indebtedness to be incurred exceeds $5,000 $100,000 the contract shall not be valid until approved by the governor. The provisions of this subsection relating to agreements between a county and the state shall also authorize and apply to such arrangements between a city, town, or a village and the state. In such cases, the governing body of the city, town, or village shall enter into the agreement on behalf of the municipality.

SB45,1527 Section 1527. 84.06 (4) of the statutes is amended to read:

SB45,802,7 84.06 (4) Special contracts with railroads and utilities. If an improvement undertaken by the department will cross or affect the property or facilities of a railroad or public utility company, the department may, upon finding that it is feasible and advantageous to the state, arrange to perform portions of the improvement work affecting such facilities or property or perform work of altering, rearranging, or relocating such facilities by contract with the railroad or public utility. Such contract shall be between the railroad company or public utility and the state and need not be based on bids. The contract may be entered into on behalf of the state by the secretary. Every such contract is exempted from s. 779.14 and from all provisions of chs. 16 and 230, except ss. 16.528, 16.752, and 16.754. No such contract in which the total estimated debt to be incurred exceeds $5,000 $100,000 shall be valid until approved by the governor. As used in this subsection, “public utility” means the same as in s. 196.01 (5), and includes a telecommunications carrier as defined in s. 196.01 (8m), and “railroad” means the same as in s. 195.02. “Property” as used in this subsection includes but is not limited to tracks, trestles, signals, grade crossings, rights-of-way, stations, pole lines, plants, substations, and other facilities. Nothing in this subsection shall be construed to relieve any railroad or public utility from any financial obligation, expense, duty, or responsibility otherwise provided by law relative to such property.

SB45,1528 Section 1528. 84.07 (1b) of the statutes is amended to read:

SB45,802,19 84.07 (1b) Emergency repair and protection of state trunk highways. To accomplish prompt repair, protection or preservation of any state trunk highway which has been closed or is being jeopardized by extraordinary damage by flood, structure failure, slides, or other extraordinary condition of necessity and emergency, the department may, if it is deemed for the best interest of the state, proceed at once to repair or protect the highway with forces and services of private constructors and agencies, summarily engaged by the department and cause said work to be done by negotiated contract or agreement without calling for competitive bids, provided that any such contract or agreement involving an estimated expenditure in excess of $10,000 $100,000 shall be subject to approval of the governor before it becomes effective.

SB45,1529 Section 1529. 84.11 (4) of the statutes is amended to read:

SB45,803,14 84.11 (4) Finding, determination, and order. After such hearing the department shall make such investigation as it considers necessary in order to make a decision in the matter. If the department finds that the construction is necessary it shall determine the location of the project and whether the project is eligible for construction under this section. The department shall also determine the character and kind of bridge most suitable for such location and estimate separately the cost of the bridge portion and the entire project. The department shall make its finding, determination, and order, in writing, and file a certified copy thereof with the clerk of each county, city, village, and town in which any portion of the bridge project will be located and also with the secretary of state and the secretary of administration. The determination of the location of the project made by the department and set forth in its finding, determination, and order shall be conclusive as to such location and shall constitute full authority for laying out new streets or highways or for any relocations of highways made necessary for the construction of the project and for acquirement of any lands necessary for such streets or highways, relocation or construction. The estimate of cost made by the department shall be conclusive insofar as cost may determine eligibility of construction under this section.

SB45,1530 Section 1530. 84.12 (4) of the statutes is amended to read:

SB45,804,13 84.12 (4) Finding, determination, and order. If the department finds that the construction is necessary, and that provision has been made or will be made by the adjoining state or its subdivisions to bear its or their portions of the cost of the project, the department, in cooperation with the state highway department of the adjoining state, shall determine the location thereof, the character and kind of bridge and other construction most suitable at such location, estimate the cost of the project, and determine the respective portions of the estimated cost to be paid by each state and its subdivisions. In the case of projects eligible to construction under sub. (1) (a) the department shall further determine the respective portions of the cost to be paid by this state and by its subdivisions which are required to pay portions of the cost. The department, after such hearing, investigation, and negotiations, shall make its finding, determination, and order in writing and file a certified copy thereof with the clerk of each county, city, village, or town in this state in which any part of the bridge project will be located, with the secretary of state, and the secretary of administration and with the state highway department of the adjoining state. The determination of the location set forth in the finding, determination, and order of the department shall be conclusive as to such location and shall constitute full authority for laying out new streets or highways or for any relocations of the highways made necessary for the construction of the project and for acquiring lands necessary for such streets or highways, relocation or construction.

SB45,1531 Section 1531. 84.185 (3) (a) 2. of the statutes is amended to read:

SB45,804,17 84.185 (3) (a) 2. Five Fifteen thousand dollars for each job retained or created in this state resulting directly from the improvement or economic development project.

SB45,1532 Section 1532. 84.41 (3) of the statutes is created to read: