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SB45,789,171279.036 (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).
SB45,151018Section 1510. 79.036 (5) of the statutes is created to read:
SB45,789,221979.036 (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.
SB45,151123Section 1511. 79.04 (7m) of the statutes is created to read:
SB45,790,122479.04 (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.
SB45,791,213(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.
SB45,15123Section 1512. 79.05 (1) (ae) of the statutes is created to read:
SB45,791,7479.05 (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.
SB45,15138Section 1513. 79.05 (1) (ag) of the statutes is created to read:
SB45,791,10979.05 (1) (ag) Growth portion of payments for municipal services means an
10amount equal to one of the following, whichever is greater:
SB45,791,13111. 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.
SB45,791,14142. Zero.
SB45,151415Section 1514. 79.05 (1) (am) of the statutes is amended to read:
SB45,791,211679.05 (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.
SB45,151522Section 1515. 79.05 (2) (c) of the statutes is amended to read:
SB45,793,102379.05 (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.
SB45,151611Section 1516. 79.06 of the statutes is created to read:
SB45,793,131279.06 Property tax freeze incentive payments. (1) In this section,
13political subdivision means a city, village, town, or county.
SB45,793,1614(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.
SB45,793,1917(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:
SB45,793,20201. Expenditures related to annexation or service consolidation.
SB45,793,21212. Unreimbursed emergency expenditures.
SB45,793,2422(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:
SB45,794,2
11. Multiply the political subdivisions property tax levy for the year of the
2payment by 0.03.
SB45,794,432. If the political subdivision received a payment under this subsection in the
4immediately preceding year, multiply the amount of the payment by 1.03.
SB45,794,553. Add the amounts determined under subds. 1. and 2.
SB45,794,86(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).
SB45,794,129(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.
SB45,794,1413(4) The department of revenue may promulgate rules to implement this
14section.
SB45,151715Section 1517. 79.07 of the statutes is created to read:
SB45,794,181679.07 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):
SB45,794,1919(a) Ashland County.
SB45,794,2020(b) Bayfield County.
SB45,794,2121(c) Iron County.
SB45,794,2222(d) Sawyer County.
SB45,794,2323(e) Vilas County.
SB45,794,2424(f) Town of Ashland.
SB45,795,1
1(g) Town of Gingles.
SB45,795,22(h) Town of Sanborn.
SB45,795,33(i) Town of White River.
SB45,795,44(j) Town of Russell, located in Bayfield County.
SB45,795,55(k) Town of Sherman, located in Iron County.
SB45,795,66(L) Town of Bass Lake, located in Sawyer County.
SB45,795,77(m) Town of Couderay.
SB45,795,88(n) Town of Hayward.
SB45,795,99(o) Town of Radisson.
SB45,795,1010(p) Town of Sand Lake, located in Sawyer County.
SB45,795,1111(q) Town of Boulder Junction.
SB45,795,1212(r) Town of Lac du Flambeau.
SB45,795,1813(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.
SB45,795,2219(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.
SB45,151823Section 1518. 79.095 (4) (c) of the statutes is amended to read:
SB45,796,42479.095 (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.
SB45,15195Section 1519. 79.098 of the statutes is created to read:
SB45,796,10679.098 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.
SB45,796,1511(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.
SB45,796,1816(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.
SB45,796,2119(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:
SB45,796,22221. Reduction of the aid by 25 percent, if not filed by June 30, 2026.
SB45,796,23232. Forfeiture of the aid, if not filed by July 15, 2026.
SB45,797,324(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.
SB45,797,94(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.
SB45,797,1310(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.
SB45,152014Section 1520. 79.10 (7m) (a) 1. b. of the statutes is amended to read:
SB45,797,191579.10 (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.
SB45,798,520d. 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.
SB45,15216Section 1521. 79.10 (7m) (a) 1. c. of the statutes is created to read:
SB45,798,11779.10 (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.
SB45,152212Section 1522. 79.14 of the statutes is amended to read:
SB45,798,221379.14 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.
SB45,152323Section 1523. 84.01 (13) of the statutes is amended to read:
SB45,799,132484.01 (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.
SB45,152414Section 1524. 84.013 (3) (be) of the statutes is created to read:
SB45,799,191584.013 (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.
SB45,152520Section 1525. 84.06 (2) (a) of the statutes is amended to read:
SB45,800,162184.06 (2) (a) All such highway improvements shall be executed by contract
22based on bids unless the department finds that another method as provided in sub.
23(3) or (4) would be more feasible and advantageous. Bids shall be advertised for in
24the manner determined by the department. Except as provided in s. 84.075, the

1contract shall be awarded to the lowest competent and responsible bidder as
2determined by the department. If the bid of the lowest competent bidder is
3determined by the department to be in excess of the estimated reasonable value of
4the work or not in the public interest, all bids may be rejected. The department
5shall, so far as reasonable, follow uniform methods of advertising for bids and may
6prescribe and require uniform forms of bids and contracts. Except as provided in
7par. (b), the secretary shall enter into the contract on behalf of the state. Every such
8contract is exempted from ss. 16.70 to 16.75, 16.755 to 16.82, 16.87 and 16.89, but
9ss. 16.528, 16.752, and 16.754 apply to the contract. Any such contract involving an
10expenditure of $1,000 $250,000 or more shall not be valid until approved by the
11governor. The secretary may require the attorney general to examine any contract
12and any bond submitted in connection with the contract and report on its
13sufficiency of form and execution. The bond required by s. 779.14 (1m) is exempt
14from approval by the governor and shall be subject to approval by the secretary.
15This subsection also applies to contracts with private contractors based on bids for
16maintenance under s. 84.07.
SB45,152617Section 1526. 84.06 (3) of the statutes is amended to read:
SB45,801,111884.06 (3) Contracts with county or municipality; direct labor;
19materials. If the department finds that it would be more feasible and
20advantageous to have the improvement performed by the county in which the
21proposed improvement is located and without bids, the department may, by
22arrangement with the county highway committee of the county, enter into a
23contract satisfactory to the department to have the work done by the county forces
24and equipment. In such contract the department may authorize the county to

1purchase, deliver, and store materials and may fix the rental rates of small tools
2and equipment. The contract shall be between the county and the state and shall
3not be based on bids, and may be entered into on behalf of the county by the county
4highway committee and on behalf of the state by the secretary. Such contract is
5exempted from s. 779.14 and from all provisions of chs. 16 and 230, except s. 16.754.
6If the total estimated indebtedness to be incurred exceeds $5,000 $100,000 the
7contract shall not be valid until approved by the governor. The provisions of this
8subsection relating to agreements between a county and the state shall also
9authorize and apply to such arrangements between a city, town, or a village and the
10state. In such cases, the governing body of the city, town, or village shall enter into
11the agreement on behalf of the municipality.
SB45,152712Section 1527. 84.06 (4) of the statutes is amended to read:
SB45,802,71384.06 (4) Special contracts with railroads and utilities. If an
14improvement undertaken by the department will cross or affect the property or
15facilities of a railroad or public utility company, the department may, upon finding
16that it is feasible and advantageous to the state, arrange to perform portions of the
17improvement work affecting such facilities or property or perform work of altering,
18rearranging, or relocating such facilities by contract with the railroad or public
19utility. Such contract shall be between the railroad company or public utility and
20the state and need not be based on bids. The contract may be entered into on behalf
21of the state by the secretary. Every such contract is exempted from s. 779.14 and
22from all provisions of chs. 16 and 230, except ss. 16.528, 16.752, and 16.754. No
23such contract in which the total estimated debt to be incurred exceeds $5,000
24$100,000 shall be valid until approved by the governor. As used in this subsection,

1public utility means the same as in s. 196.01 (5), and includes a
2telecommunications carrier as defined in s. 196.01 (8m), and railroad means the
3same as in s. 195.02. Property as used in this subsection includes but is not
4limited to tracks, trestles, signals, grade crossings, rights-of-way, stations, pole
5lines, plants, substations, and other facilities. Nothing in this subsection shall be
6construed to relieve any railroad or public utility from any financial obligation,
7expense, duty, or responsibility otherwise provided by law relative to such property.
SB45,15288Section 1528. 84.07 (1b) of the statutes is amended to read:
SB45,802,19984.07 (1b) Emergency repair and protection of state trunk highways.
10To accomplish prompt repair, protection or preservation of any state trunk highway
11which has been closed or is being jeopardized by extraordinary damage by flood,
12structure failure, slides, or other extraordinary condition of necessity and
13emergency, the department may, if it is deemed for the best interest of the state,
14proceed at once to repair or protect the highway with forces and services of private
15constructors and agencies, summarily engaged by the department and cause said
16work to be done by negotiated contract or agreement without calling for competitive
17bids, provided that any such contract or agreement involving an estimated
18expenditure in excess of $10,000 $100,000 shall be subject to approval of the
19governor before it becomes effective.
SB45,152920Section 1529. 84.11 (4) of the statutes is amended to read:
SB45,803,142184.11 (4) Finding, determination, and order. After such hearing the
22department shall make such investigation as it considers necessary in order to
23make a decision in the matter. If the department finds that the construction is
24necessary it shall determine the location of the project and whether the project is

1eligible for construction under this section. The department shall also determine
2the character and kind of bridge most suitable for such location and estimate
3separately the cost of the bridge portion and the entire project. The department
4shall make its finding, determination, and order, in writing, and file a certified copy
5thereof with the clerk of each county, city, village, and town in which any portion of
6the bridge project will be located and also with the secretary of state and the
7secretary of administration. The determination of the location of the project made
8by the department and set forth in its finding, determination, and order shall be
9conclusive as to such location and shall constitute full authority for laying out new
10streets or highways or for any relocations of highways made necessary for the
11construction of the project and for acquirement of any lands necessary for such
12streets or highways, relocation or construction. The estimate of cost made by the
13department shall be conclusive insofar as cost may determine eligibility of
14construction under this section.
SB45,153015Section 1530. 84.12 (4) of the statutes is amended to read:
SB45,804,131684.12 (4) Finding, determination, and order. If the department finds that
17the construction is necessary, and that provision has been made or will be made by
18the adjoining state or its subdivisions to bear its or their portions of the cost of the
19project, the department, in cooperation with the state highway department of the
20adjoining state, shall determine the location thereof, the character and kind of
21bridge and other construction most suitable at such location, estimate the cost of
22the project, and determine the respective portions of the estimated cost to be paid by
23each state and its subdivisions. In the case of projects eligible to construction under

1sub. (1) (a) the department shall further determine the respective portions of the
2cost to be paid by this state and by its subdivisions which are required to pay
3portions of the cost. The department, after such hearing, investigation, and
4negotiations, shall make its finding, determination, and order in writing and file a
5certified copy thereof with the clerk of each county, city, village, or town in this state
6in which any part of the bridge project will be located, with the secretary of state,
7and the secretary of administration and with the state highway department of the
8adjoining state. The determination of the location set forth in the finding,
9determination, and order of the department shall be conclusive as to such location
10and shall constitute full authority for laying out new streets or highways or for any
11relocations of the highways made necessary for the construction of the project and
12for acquiring lands necessary for such streets or highways, relocation or
13construction.
SB45,153114Section 1531. 84.185 (3) (a) 2. of the statutes is amended to read:
SB45,804,171584.185 (3) (a) 2. Five Fifteen thousand dollars for each job retained or created
16in this state resulting directly from the improvement or economic development
17project.
SB45,153218Section 1532. 84.41 (3) of the statutes is created to read:
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