SB301: Bill Text

SB301,,567 1. Fifty thousand dollars.

SB301,,568 2. The amount determined as follows or zero, whichever is greater:

SB301,,569 a. Multiply the county’s levy in 2020 by 1.02.

SB301,,570 b. Subtract the amount determined under subd. 2. a. from the county’s levy in 2021.

SB301,,571 3. The amount determined as follows:

SB301,,572 a. Add the amount received by the county in 2024 and the amounts determined under subds. 1. and 2.

SB301,,573 b. Divide the amount determined under subd. 3. a. by the county’s population in 2022.

SB301,,574 c. Determine the maximum amount determined under subd. 3. b. among all counties.

SB301,,575 d. Multiply the amount determined under subd. 3. c. by 1.5.

SB301,,576 e. Divide the amount determined under subd. 3. b. by the amount determined under subd. 3. d.

SB301,,577 f. Subtract the amount determined under subd. 3. e. from 1.

SB301,,578 g. Multiply the amount determined under subd. 3. f. by an amount equal to 10 times the county’s population in 2022.

SB301,,579 h. Multiply the amount determined under subd. 3. g. by 0.689758.

SB301,,580 (b) Each city, village, and town with a population under 5,000 shall receive an amount equal to 10 percent of the amount received by the city, village, or town in 2024 under s. 79.036 or the amount calculated as follows, whichever is greater:

SB301,,581 1. Multiply the population of the city, village, or town in 2022 by 0.00001052.

SB301,,582 2. Add the amount determined under subd. 1. to 16.813.

SB301,,583 3. Multiply the population of the city, village, or town in 2022 by the amount determined under subd. 2.

SB301,,584 4. Add the amount determined under subd. 3. to 30,000.

SB301,,585 (c) Each city, village, and town with a population in 2022 of at least 5,000 and not more than 30,000 shall receive an amount equal to the sum of the following:

SB301,,586 1. Ten percent of the amount received by the city, village, or town under s. 79.036 or the amount calculated as follows, whichever is greater:

SB301,,587 a. Multiply the population of the city, village, or town in 2022 by 0.00001659.

SB301,,588 b. Add the amount determined under subd. 1. a. to 14.5.

SB301,,589 c. Multiply the population of the city, village, or town in 2022 by the amount determined under subd. 1. b.

SB301,,590 d. Add the amount determined under subd. 1. c. to 25,700.

SB301,,591 2. The amount calculated as follows:

SB301,,592 a. Divide the population of the city, village, or town in 2022 by the sum of the population in 2022 of all cities, villages, and towns with a population in 2022 of at least 5,000 and not more than 30,000.

SB301,,593 b. Multiply the amount determined under subd. 2. a. by $15,000,000.

SB301,,594 (d) Each city, village, and town with a population in 2022 greater than 30,000 shall receive an amount equal to 10 percent of the amount received by the city, village, or town in 2024 under s. 79.036 or the amount calculated as follows, whichever is greater:

SB301,,595 1. Multiply the population of the city, village, or town in 2022 by 0.00001659.

SB301,,596 2. Add the amount determined under subd. 1. to 14.5.

SB301,,597 3. Multiply the population of the city, village, or town in 2022 by the amount determined under subd. 2.

SB301,,598 4. Add the amount determined under subd. 3. to 25,700.

SB301,,599 (3) For the distribution in 2025 and subsequent years, each county and municipality shall receive a payment under this section equal to the proportion of the total payments from the supplemental county and municipal aid account under s. 25.491 (9) that the county or municipality received in 2024 multiplied by the amount for the year in the supplemental county and municipal aid account under s. 25.491 (9).

SB301,214 Section 214. 79.038 of the statutes is created to read:

SB301,,601 79.038 Innovation grants and innovation planning grants. (1) Innovation grants. (a) Beginning on the date identified in the notice under 2023 Wisconsin Act .... (this act), section 244 (1), counties and municipalities may apply to the department of revenue, in the form and manner prescribed by the department, for innovation grants to be used to implement innovation plans. For purposes of this subsection, an “innovation plan” is a plan submitted by a county or municipality to transfer county or municipal services or duties described in par. (b) to a county, municipality, nonprofit organization, or private entity. The department may approve an application by a county or municipality for a grant under this subsection only if the county or municipality enters into an agreement or contract to transfer services or duties described in par. (b) to a county, municipality, nonprofit organization, or private entity, and all of the following apply:

SB301,,602 1. The county or municipality provides to the department a copy of a signed agreement or contract with a county, municipality, nonprofit organization, or private entity to transfer one or more services or duties to the county, municipality, nonprofit organization, or private entity, and the agreement or contract satisfies all of the following:

SB301,,603 a. The agreement or contract specifies the services or duties to be transferred to the county, municipality, nonprofit organization, or private entity.

SB301,,604 b. The agreement or contract transfers all services or duties specified under subd. 1. a. for a period of time that is at least twice the length of the period described in par. (d) 1. that remains on the date that the application is submitted.

SB301,,605 c. The agreement or contract indicates the cost to the county or municipality transferring a service or duty of performing each service or duty specified under subd. 1. a. in the year immediately preceding the transfer of the service or duty under the agreement or contract, and, if the agreement or contract transfers a service or duty specified under subd. 1. a. to a county or municipality, the cost to the county or municipality to which the service or duty is transferred of performing each transferred service or duty in the year immediately preceding the transfer of the service or duty.

SB301,,606 d. The agreement or contract specifies the amount that the county or municipality will pay to the county, municipality, nonprofit organization, or private entity to which the service or duty is transferred of performing each service or duty specified under subd. 1. a. for the entire term of the agreement or contract.

SB301,,607 e. The agreement or contract specifies the allocation of grant moneys between the counties or municipalities that are parties to the agreement or contract.

SB301,,608 2. The county or municipality provided all services or duties specified under subd. 1. a. in the year immediately preceding the year that the services or duties are transferred under the agreement or contract described in subd. 1.

SB301,,609 (b) 1. The department of revenue may award a grant for an agreement or contract under par. (a) only for a transfer of one or more of the following services or duties, and only if the innovation plan indicates that the transfer will realize a projected savings of at least 10 percent of the total cost of providing the service or duty:

SB301,,610 a. Public safety, including law enforcement, but not including jails.

SB301,,611 b. Fire protection.

SB301,,612 c. Emergency services.

SB301,,613 d. Courts.

SB301,,614 e. Jails.

SB301,,615 f. Training.

SB301,,616 g. Communications.

SB301,,617 h. Information technology.

SB301,,618 i. Administration, including staffing, payroll, and human resources.

SB301,,619 j. Public works.

SB301,,620 k. Economic development and tourism.

SB301,,621 L. Public health.

SB301,,622 m. Housing, planning, and zoning.

SB301,,623 n. Parks and recreation.

SB301,,624 2. For purposes of this subsection, the total cost of providing a service under subd. 1. includes the cost of wages, fringe benefits, training, and equipment associated with providing the service.

SB301,,625 3. In calculating the projected savings under this paragraph to be realized by a transfer of fire protection or emergency medical services involving an entity that engages volunteer fire fighters or emergency medical services practitioners, the department shall attribute to all volunteer fire fighter or emergency medical services practitioner positions fair market compensation for the services provided by the volunteer fire fighter or emergency medical services practitioner positions. The department shall promulgate rules specifying the method of determining fair market compensation for the services provided by a volunteer fire fighter position and emergency medical services practitioner position for purposes of this paragraph.

SB301,,626 (c) 1. The department may not approve a grant under par. (a) after the end of the 4th fiscal year after the date identified in the notice under 2023 Wisconsin Act .... (this act), section 244 (1).

SB301,,627 2. The department may distribute a total of up to $300,000,000 in payments under this subsection.

SB301,,628 3. The department may not approve a grant under par. (a) if distributing all payments for the grant and all other grants awarded under this subsection as provided in par. (d) would result in the distribution of an amount that exceeds the amount under subd. 2.

SB301,,629 (d) 1. A grant awarded under par. (a) shall be distributed in payments made each year during the period consisting of the first fiscal year that begins after the date identified in the notice under 2023 Wisconsin Act .... (this act), section 244 (1), and the following 2 fiscal years. Except as provided in subds. 2., 3., and 4., with regard to an innovation plan involving only counties and municipalities, the amount of the grant awarded under par. (a) for that plan to be distributed in each year is equal to 25 percent of the total costs specified under par. (a) 1. c. of performing the services and duties covered by the innovation plan in the year immediately preceding the transfer of the services or duties, excluding the costs specified under par. (a) 1. c. paid by the county or municipality with the highest total costs of performing the services or duties covered by the innovation plan in the year immediately preceding the transfer of the services or duties. Except as provided in subds. 2., 3., and 4., with regard to an innovation plan involving the transfer of a service or duty to a nonprofit organization or private entity, the amount of the grant awarded under par. (a) for that plan to be distributed in each year is equal to 25 percent of the total costs specified under par. (a) 1. c. of performing the transferred services and duties in the year immediately preceding the transfer of the services or duties.

SB301,,630 2. No county or municipality may receive a total amount of payments distributed during a year under this subsection that exceeds $10,000,000.

SB301,,631 3. The department of revenue shall notify the department of administration of any county or municipality that failed to realize its projected savings as required under par. (e) 2. a. or b., and the department of administration shall withhold from the next payment to the county or municipality an amount equal to the difference between the amount of savings required to be realized under par. (e) 2. a. or b. and the actual amount of savings realized.

SB301,,632 4. The department shall allocate the grant moneys distributed under this paragraph as provided by the agreement or contract under par. (a) 1. e.

SB301,,633 (e) 1. The department of revenue shall give priority to county and municipal innovation plans that attempt to realize savings for public safety, fire protection, and emergency services while maintaining the appropriate level of such services. After the department awards grants to priority applicants, the department may award other counties and municipalities a prorated share of the remaining amount allocated under s. 25.491 (10).

SB301,,634 2. a. Each applicant under this paragraph shall certify to the department that the county or municipality shall realize half of the projected savings under its plan no later than 24 months after first receiving a distribution for the grant.

SB301,,635 b. Each applicant under this paragraph shall certify to the department that the county or municipality shall realize the full amount of the projected savings under its plan no later than 36 months after first receiving a distribution for the grant.

SB301,,636 (f) 1. Each year during the period described in par. (d) during which grants are distributed, the department of revenue shall audit at least 10 percent of the grants awarded under par. (a) for which at least 24 months have passed since the first distribution under the grant.

SB301,,637 2. Each year during the period during which grants under par. (a) are awarded, no later than December 31, the department of revenue shall submit a report to the joint committee on finance concerning all grants awarded under par. (a).

SB301,,638 (2) Innovation planning grants. Beginning in 2024, a municipality with a population not exceeding 5,000 may apply to the department of revenue, in the form and manner prescribed by the department, for a grant to be used only for staffing and consultant expenses for planning the transfer of one or more of the services listed under sub. (1) (b). No municipality may receive more than $100,000 for each project plan submitted under this paragraph and approved by the department of revenue.

SB301,215 Section 215. 79.039 of the statutes is created to read:

SB301,,640 79.039 Certain reductions. (1) For the distribution in 2024 and subsequent years, if in any year a county or municipality fails to satisfy the requirements under s. 62.90 (5) (a) or 66.0608 (2m), the secretary of administration shall reduce the county’s or municipality’s total of payments under ss. 79.036 and 79.037 for the next year by 15 percent.

SB301,,641 (2) (a) 1. If in any year a county that imposes the tax under s. 77.70 (2) fails to make the contribution to its retirement system’s unfunded actuarial accrued liability, as required under s. 77.70 (2) (a), the department of revenue shall reduce the county’s total of payments under ss. 79.035, 79.036, and 79.037 for that year by the amount of the unpaid contribution and direct the department of administration to pay that amount towards the retirement system’s unfunded actuarial accrued liability.

SB301,,642 2. If in any year a county that imposes the tax under s. 77.70 (2) uses the revenue from that tax for an expenditure that is not authorized under s. 77.70 (2), the department of revenue shall reduce the county’s total of payments under ss. 79.035, 79.036, and 79.037 for that year by the amount of the unauthorized expenditure and direct the department of administration to pay to the county the reduced amount.

SB301,,643 (b) 1. If in any year a municipality that imposes the tax under s. 77.701 fails to make the contribution to its retirement system’s unfunded actuarial accrued liability, as required under s. 77.701 (1), the department of revenue shall reduce the municipality’s total of payments under ss. 79.035, 79.036, and 79.037 for that year by the amount of the unpaid contribution and direct the department of administration to pay that amount towards the retirement system’s unfunded actuarial accrued liability.

SB301,,644 2. If in any year a municipality that imposes the tax under s. 77.701 uses the revenue from that tax for an expenditure that is not authorized under s. 77.701, the department of revenue shall reduce the municipality’s total of payments under ss. 79.035, 79.036, and 79.037 for that year by the amount of the unauthorized expenditure and direct the department of administration to pay to the municipality the reduced amount.

SB301,216 Section 216. 79.05 (2) (c) of the statutes is amended to read:

SB301,,646 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., 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, grants received from the state or federal government for the purpose of providing law enforcement, fire protection, or emergency medical services, 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., 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, grants received from the state or federal government for the purpose of providing law enforcement, fire protection, or emergency medical services, 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.

SB301,217 Section 217. 79.05 (3) (d) of the statutes is amended to read:

SB301,,648 79.05 (3) (d) Multiply the amount under par. (c) by the amount for the year under s. 79.01 (1), 2021 stats.

SB301,218 Section 218. 79.0965 of the statutes is created to read:

SB301,,650 79.0965 State aid; repeal of personal property tax. (1) Beginning in 2025, 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 items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2023.

SB301,,651 (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 items of personal property described under s. 70.111 (28) for the property tax assessments as of January 1, 2023, on behalf of the municipality and on behalf of other taxing jurisdictions.

SB301,,652 (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.

SB301,,653 (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 personal property aid distributed under sub. (1) in 2025:

SB301,,654 1. Reduction of 25 percent, if not filed by June 30, 2024.

SB301,,655 2. Forfeiture of the municipality’s aid under sub. (1), if not filed by July 15, 2024.