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AB521-ASA1,7 11Section 7 . 77.76 (3) of the statutes is amended to read:
AB521-ASA1,6,1012 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department of
13revenue shall distribute 98.25 percent of the county taxes imposed under s. 77.70 (1)
14and 75 percent of the county taxes imposed under s. 77.70 (2)
reported for each
15enacting county, minus the county portion of the retailers' discounts, to the county
16and shall indicate the taxes reported by each taxpayer, no later than 75 days
17following the last day of the calendar quarter in which such amounts were reported.
18In this subsection, the “county portion of the retailers' discount" is the amount
19determined by multiplying the total retailers' discount by a fraction the numerator
20of which is the gross county sales and use taxes payable and the denominator of
21which is the sum of the gross state and county sales and use taxes payable. The
22county taxes distributed shall be increased or decreased to reflect subsequent
23refunds, audit adjustments, and all other adjustments of the county taxes previously
24distributed. Interest paid on refunds of county sales and use taxes shall be paid from
25the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60

1(1) (a). The Except as provided in s. 77.70 (2) (b), a county may retain the amount
2it receives or it may distribute all or a portion of the amount it receives to the towns,
3villages, cities, and school districts in the county. After receiving notice from the
4department of revenue, a county shall reimburse the department for the amount by
5which any refunds, including interest, of the county's sales and use taxes that the
6department pays or allows in a reporting period exceeds the amount of the county's
7sales and use taxes otherwise payable to the county under this subsection for the
8same or subsequent reporting period. Any county receiving a report under this
9subsection is subject to the duties of confidentiality to which the department of
10revenue is subject under s. 77.61 (5) and (6).
AB521-ASA1,8 11Section 8 . 79.05 (2) (c) of the statutes, as affected by 2019 Wisconsin Act 19,
12is amended to read:
AB521-ASA1,7,713 79.05 (2) (c) Its municipal budget; exclusive of principal and interest on
14long-term debt and exclusive of revenue sharing payments under s. 66.0305,
15payments of premiums under s. 66.0137 (5) (c) 1. and 1m., recycling fee payments
16under s. 289.645, expenditures of grant payments under s. 16.297 (1m),
17unreimbursed expenses related to an emergency declared under s. 323.10,
18expenditures from moneys received pursuant to P.L. 111-5, expenditures from
19moneys received pursuant to s. 77.70 (2) (b) 2. to 4.,
and expenditures made pursuant
20to a purchasing agreement with a school district whereby the municipality makes
21purchases on behalf of the school district; for the year of the statement under s.
2279.015 increased over its municipal budget as adjusted under sub. (6); exclusive of
23principal and interest on long-term debt and exclusive of revenue sharing payments
24under s. 66.0305, payments of premiums under s. 66.0137 (5) (c) 1. and 1m., recycling
25fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m),

1unreimbursed expenses related to an emergency declared under s. 323.10,
2expenditures from moneys received pursuant to P.L. 111-5, expenditures from
3moneys received pursuant to s. 77.70 (2) (b) 2. to 4.,
and expenditures made pursuant
4to a purchasing agreement with a school district whereby the municipality makes
5purchases on behalf of the school district; for the year before that year by less than
6the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10
7percent.
AB521-ASA1,9 8Section 9. 79.10 (2) (c) of the statutes is created to read:
AB521-ASA1,7,169 79.10 (2) (c) On or before November 20 of the year preceding the distribution
10under sub. (7m) (bf) or (cm), the department of revenue shall notify the Milwaukee
11County treasurer and the clerk of each city, village, and town in Milwaukee County
12of the estimated fair market values, as determined under sub. (11) (e) 1. and 2., used
13to calculate the credits under s. 77.70 (2) (b) 1. and 2. and of the amount to be
14distributed under sub. (7m) (bf) or (cm). The anticipated receipt of such distribution
15shall not be taken into consideration in determining the tax rate but shall be applied
16as tax credits.
AB521-ASA1,10 17Section 10. 79.10 (5f) of the statutes is created to read:
AB521-ASA1,7,2018 79.10 (5f) Additional property tax relief credits. Each city, village, and town
19in Milwaukee County shall receive, from the appropriation under s. 20.835 (3) (g),
20the following amounts:
AB521-ASA1,7,2421 (a) In order to provide the credit under s. 77.70 (2) (b) 1., an amount determined
22by multiplying the county tax rate by the estimated fair market value, not exceeding
23the value determined under sub. (11) (e) 1., of every parcel of real property that is
24located in the city, village, or town.
AB521-ASA1,8,4
1(b) In order to provide the credit under s. 77.70 (2) (b) 2., an amount determined
2by multiplying the municipal tax rate by the estimated fair market value, not
3exceeding the value determined under sub. (11) (e) 2., of every parcel of real property
4that is located in the city, village, or town.
AB521-ASA1,11 5Section 11. 79.10 (6m) (a) of the statutes is amended to read:
AB521-ASA1,8,196 79.10 (6m) (a) Except as provided in pars. (b) and (c), if the department of
7administration or the department of revenue determines by October 1 of the year of
8any distribution under subs. (4), (5), (5f), and (5m) that there was an overpayment
9or underpayment made in that year's distribution by the department of
10administration to municipalities, as determined under subs. (4), (5), (5f), and (5m),
11because of an error by the department of administration, the department of revenue
12or any municipality, the overpayment or underpayment shall be corrected as
13provided in this paragraph. Any overpayment shall be corrected by reducing the
14subsequent year's distribution, as determined under subs. (4), (5), (5f), and (5m), by
15an amount equal to the amount of the overpayment. Any underpayment shall be
16corrected by increasing the subsequent year's distribution, as determined under
17subs. (4), (5), (5f), and (5m), by an amount equal to the amount of the underpayment.
18Corrections shall be made in the distributions to all municipalities affected by the
19error. Corrections shall be without interest.
AB521-ASA1,12 20Section 12. 79.10 (7m) (bf) of the statutes is created to read:
AB521-ASA1,8,2421 79.10 (7m) (bf) Additional property tax relief credits. 1. Except as provided in
22par. (cm), the amounts determined under sub. (5f) shall be distributed from the
23appropriation under s. 20.835 (3) (g) by the department of administration to
24Milwaukee County on the 4th Monday in July.
AB521-ASA1,9,5
12. Except as provided in par. (cm), the county treasurer shall settle for the
2amounts distributed on the 4th Monday in July under this paragraph with each
3municipality and taxing jurisdiction in the county not later than August 20. Failure
4to settle timely under this subdivision subjects the county treasurer to the penalties
5under s. 74.31.
AB521-ASA1,13 6Section 13. 79.10 (7m) (cm) 1. a. and b. and 2. a. and b. of the statutes are
7amended to read:
AB521-ASA1,9,238 79.10 (7m) (cm) 1. a. If, in any year, the total of the amounts determined under
9subs. (4), (5), (5f), and (5m) for any municipality is $3,000,000 or more, the
10municipality, with the approval of the majority of the members of the municipality's
11governing body, may notify the department of administration to distribute the
12amounts directly to the municipality and the department of administration shall
13distribute the amounts at the time and in the manner provided under pars. (a) 1., (b)
141., (bf) 1., and (c) 1. Beginning in 2018, if the municipality approves the distribution
15under this subd. 1. a. by enacting an ordinance and provides a copy of the ordinance
16to the department of administration and the department of revenue, the department
17of administration shall distribute the amounts determined under subs. (4), (5), (5f),
18and (5m) to the municipality as provided under this subd. 1. a. for the year in which
19the municipality enacts the ordinance and in all subsequent years until the
20municipality notifies the department of administration and the department of
21revenue that the municipality has repealed the ordinance or until the total amounts
22under subs. (4), (5), (5f), and (5m) to be distributed to the municipality in a year is
23less than $3,000,000.
AB521-ASA1,9,2524 b. The treasurer of the municipality shall settle for the amounts distributed
25under pars. (a) 1., (bf) 1., and (c) 1. on the 4th Monday in July with the appropriate

1county treasurer not later than August 15. Failure to settle timely under this
2subdivision subjects the treasurer of the municipality to the penalties under s. 74.31.
3On or before August 20, the county treasurer shall settle with each taxing
4jurisdiction, including towns, villages, and cities, except 1st class cities, in the
5county.
AB521-ASA1,10,96 2. a. The department of administration shall distribute the amounts
7determined under subs. (4), (5), (5f), and (5m) directly to any municipality that
8enacts an ordinance under s. 74.12 at the time and in the manner provided under
9pars. (a) 1., (b) 1., (bf) 1., and (c) 1.
AB521-ASA1,10,1610 b. The treasurer of the municipality shall settle for the amounts distributed
11under pars. (a) 1., (bf) 1., and (c) 1. on the 4th Monday in July with the appropriate
12county treasurer not later than August 15. Failure to settle timely under this
13subdivision subjects the treasurer of the municipality to the penalties under s. 74.31.
14On or before August 20, the county treasurer shall settle with each taxing
15jurisdiction, including towns, villages, and cities, except 1st class cities, in the
16county.
AB521-ASA1,14 17Section 14. 79.10 (9) (bf) of the statutes is created to read:
AB521-ASA1,10,2218 79.10 (9) (bf) Additional property tax relief credits. 1. Except as provided in
19ss. 79.175 and 79.18, the credit under s. 77.70 (2) (b) 1. shall be allocated to every
20parcel of real property in an amount determined by multiplying the estimated fair
21market value of the property, not exceeding the value determined under sub. (11) (e)
221., by the county tax rate.
AB521-ASA1,11,223 2. Except as provided in ss. 79.175 and 79.18, the credit under s. 77.70 (2) (b)
242. shall be allocated to every parcel of real property in an amount determined by

1multiplying the estimated fair market value of the property, not exceeding the value
2determined under sub. (11) (e) 2., by the municipal tax rate.
AB521-ASA1,15 3Section 15. 79.10 (9) (c) 4. of the statutes is created to read:
AB521-ASA1,11,54 79.10 (9) (c) 4. The credits under par. (bf) 1. and 2. shall reduce the property
5taxes otherwise payable.
AB521-ASA1,16 6Section 16. 79.10 (11) (e) of the statutes is created to read:
AB521-ASA1,11,97 79.10 (11) (e) 1. Before November 20, the department of revenue shall
8calculate, to the nearest $100, the estimated fair market value necessary to
9distribute the total amount available for distribution under s. 77.70 (2) (b) 1.
AB521-ASA1,11,1210 2. Before November 20, the department of revenue shall calculate, to the
11nearest $100, the estimated fair market value necessary to distribute the total
12amount available for distribution under s. 77.70 (2) (b) 2.
AB521-ASA1,17 13Section 17 . Nonstatutory provisions.
AB521-ASA1,11,1614 (1) Revenue collected from a sales and use tax imposed under s. 77.70 (2) (a)
15and expenditures made pursuant to s. 77.70 (2) (b) shall have no effect on any local
16government funding formula.
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