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LRB-6222/1
JK:amn
2021 - 2022 LEGISLATURE
March 10, 2022 - Introduced by Representatives Goyke, Andraca, Baldeh,
Considine, Emerson, Haywood, Hebl, Hintz, B. Meyers, Pope, Riemer, S.
Rodriguez
, Shankland, Sinicki, Spreitzer, Subeck, Vining, Hesselbein,
Ohnstad and Shelton, cosponsored by Senators Smith, Agard, Carpenter,
Johnson, Larson and L. Taylor. Referred to Committee on State Affairs.
AB1114,1,4 1An Act to renumber 79.015; to renumber and amend 79.02 (1); to amend
225.50 (3) (b); and to create 20.835 (1) (cs), 79.01 (2e), 79.015 (2), 79.02 (1) (b)
3and 79.036 of the statutes; relating to: supplemental municipal aid and
4making an appropriation.
Analysis by the Legislative Reference Bureau
This bill provides annual supplemental municipal aid payments to certain
municipalities. A municipality is eligible to receive a payment under the bill if the
three-year average of the municipality's per capita equalized property value due to
new construction, less improvements removed from the property tax base, is less
than the median average three-year per capita equalized value due to new
construction less improvements removed for all municipalities. The total amount of
all such annual payments is $100,000,000. Each eligible municipality receives a
payment on the basis of its three-year average equalized value and its three-year
average population.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB1114,1 5Section 1 . 20.835 (1) (cs) of the statutes is created to read:
AB1114,2,2
120.835 (1) (cs) Supplemental municipal aid. A sum sufficient to make the
2payments to towns, villages, and cities under s. 79.036.
AB1114,2 3Section 2. 25.50 (3) (b) of the statutes is amended to read:
AB1114,2,104 25.50 (3) (b) On the dates specified and to the extent to which they are
5available, subject to s. 16.53 (10), funds payable to local governments under ss.
679.035, 79.036, 79.04, 79.05, 79.08, and 79.10 shall be considered local funds and,
7pursuant to the instructions of local officials, may be paid into the separate accounts
8of all local governments established in the local government pooled-investment fund
9and, pursuant to the instructions of local officials, to the extent to which they are
10available, be disbursed or invested.
AB1114,3 11Section 3 . 79.01 (2e) of the statutes is created to read:
AB1114,2,1512 79.01 (2e) There is established an account in the general fund entitled the
13“Supplemental Municipal Aid Account." The total amount to be distributed in 2023
14and in each year thereafter from the supplemental municipal aid account is
15$100,000,000.
AB1114,4 16Section 4 . 79.015 of the statutes is renumbered 79.015 (1).
AB1114,5 17Section 5 . 79.015 (2) of the statutes is created to read:
AB1114,2,2018 79.015 (2) The department of revenue, on or before October 1 of each year, shall
19provide to each municipality a statement of estimated payments to be made in the
20next calendar year to the municipality under s. 79.036.
AB1114,6 21Section 6 . 79.02 (1) of the statutes, as affected by 2021 Wisconsin Act 1, is
22renumbered 79.02 (1) (a) and amended to read:
AB1114,3,223 79.02 (1) (a) Except as provided in par. (b) and sub. (2) (b), the department of
24administration, upon certification by the department of revenue, shall distribute

1shared revenue payments to each municipality and county on the 4th Monday in July
2and the 3rd Monday in November.
AB1114,7 3Section 7. 79.02 (1) (b) of the statutes is created to read:
AB1114,3,64 79.02 (1) (b) The department of administration, upon certification by the
5department of revenue, shall distribute payments under s. 79.036 to each
6municipality on the first Monday in May.
AB1114,8 7Section 8 . 79.036 of the statutes is created to read:
AB1114,3,16 879.036 Supplemental municipal aid. (1) Beginning in 2023, each eligible
9municipality shall receive a payment from the appropriation under s. 20.835 (1) (cs)
10in an amount determined under this section. A municipality is eligible to receive a
11payment under this section if the average of the municipality's per capita equalized
12value due to new construction less improvements removed in the year of the
13statement under s. 79.015 (2) and in each of the 2 immediately preceding years is less
14than the median average per capita equalized value due to new construction less
15improvements removed in the year of the statement under s. 79.015 (2) and in each
16of the 2 immediately preceding years for all municipalities.
AB1114,3,17 17(2) Annually, the department of revenue shall calculate all of the following:
AB1114,3,1918 (a) An amount equal to $100,000,000, divided by the 3-year average population
19of all municipalities that are eligible to receive a payment under this section.
AB1114,3,2120 (b) The 3-year, per capita, average equalized value, including the value of tax
21incremental districts, for each eligible municipality.
AB1114,3,2322 (c) The 3-year, per capita, average equalized value, including the value of tax
23incremental districts, for all eligible municipalities.
AB1114,3,2424 (d) The maximum per capita value for all eligible municipalities under par. (c).
AB1114,4,2
1(3) Annually, subject to sub. (4), each eligible municipality shall receive a
2payment under this section determined by the department of revenue as follows:
AB1114,4,43 (a) Subtract the values determined under sub. (2) (c) from the values
4determined under sub. (2) (b).
AB1114,4,65 (b) Divide the difference determined under par. (a) by the value determined
6under sub. (2) (d).
AB1114,4,77 (c) Subtract from the number one the quotient determined under par. (b).
AB1114,4,98 (d) Multiply the value determined under par. (c) by the amount determined
9under sub. (2) (a).
AB1114,4,1110 (e) Multiply the amount determined under par. (d) by the municipality's 3-year
11average population.
AB1114,4,13 12(4) No municipality may receive an annual payment under sub. (3) that is
13greater than an amount equal to the following:
AB1114,4,1514 (a) For a city, 10 percent of the city's property tax levy in the year of the
15statement under s. 79.015 (2).
AB1114,4,1716 (b) For a village, 20 percent of the village's property tax levy in the year of the
17statement under s. 79.015 (2).
AB1114,4,1918 (c) For a town, 30 percent of the town's property tax levy in the year of the
19statement under s. 79.015 (2).
AB1114,4,2020 (End)
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