Chapter 59

59.87(1)(a) (a) “Board” means the county board of supervisors in any county.

59.87(1)(b) (b) “County” means any county having a population of 750,000 or more.

59.87(1)(c) (c) “Pension funding plan” means a strategic and financial plan related to the payment of all or part of a county’s unfunded prior service liability with respect to an employee retirement system.

59.87(1)(d) (d) “Trust” means a common law trust organized under the laws of this state, by the county, as settlor, pursuant to a formal, written, declaration of trust.

59.87(2) (2) Special financing entities, funds, and accounts.

59.87(2)(a) (a) To facilitate a pension funding plan and in furtherance thereof, a board may create one or more of the following:

59.87(2)(a)1. 1. A trust.

59.87(2)(a)2. 2. A nonstock corporation under ch. 181.

59.87(2)(a)3. 3. A limited liability company under ch. 183.

59.87(2)(a)4. 4. A special fund or account of the county.

59.87(2)(b) (b) An entity described under par. (a) has all of the powers provided to it under applicable law and the documents pursuant to which it is created and established. The powers shall be construed broadly in favor of effectuating the purposes for which the entity is created. A county may appropriate funds to such entities and to such funds and accounts, under terms and conditions established by the board, consistent with the purposes for which they are created and established.

59.87(3) (3) Stabilization funds.

59.87(3)(a) (a) To facilitate a pension funding plan a board may establish a stabilization fund. Any such fund may be created as a trust, a special fund or account of the county established by a separate resolution or ordinance, or a fund or account created under an authorizing resolution or trust indenture in connection with the authorization and issuance of appropriation bonds under s. 59.85 or general obligation promissory notes under s. 67.12 (12). A county may appropriate funds for deposit to a stabilization fund established under this subsection.

59.87(3)(b) (b) Moneys in a stabilization fund established under this subsection may be used, subject to annual appropriation by the board, solely to pay principal or interest on appropriation bonds issued under s. 59.85 and general obligation promissory notes under s. 67.12 (12) issued in connection with a pension funding plan, for the redemption or repurchase of such appropriation bonds or general obligation promissory notes, to make payments under any agreement or ancillary arrangement entered into under s. 59.86 with respect to such appropriation bonds or general obligation promissory notes, or to pay annual pension costs other than normal costs. Moneys on deposit in a stabilization fund may not be subject to any claims, demands, or actions by, or transfers or assignments to, any creditor of the county, any beneficiary of the county’s employee retirement system, or any other person, on terms other than as may be established in the resolution or ordinance creating the stabilization fund. Moneys on deposit in a stabilization fund established under this subsection may be invested and reinvested in the manner directed by the board or pursuant to delegation by the board as provided under s. 66.0603 (5).

59.87 History History: 2007 a. 115; 2017 a. 207 s. 5.

59.875 59.875 Payment of contributions in and employment of annuitants under an employee retirement system of populous counties.

59.875(1) (1) In this section, “county” means any county having a population of 750,000 or more.

59.875(2) (2) 

59.875(2)(a) (a) Beginning on July 1, 2011, in any employee retirement system of a county, except as otherwise provided in a collective bargaining agreement entered into under subch. IV of ch. 111 and except as provided in pars. (b) and (c), employees shall pay half of all actuarially required normal cost contributions for funding benefits under the retirement system. The employer may not pay on behalf of an employee any of the employee’s share of the actuarially required contributions.

59.875(2)(b) (b)

59.875(2)(b)1. 1. An employer shall pay, on behalf of a nonrepresented law enforcement or fire fighting managerial employee, who was initially employed by the employer before July 1, 2011, the same contributions required by par. (a) that are paid by the employer for represented law enforcement or fire fighting personnel who were initially employed by the employer before July 1, 2011.

59.875(2)(b)2. 2. An employer shall pay, on behalf of a represented law enforcement or fire fighting employee, who was initially employed by the employer before July 1, 2011, and who on or after July 1, 2011, became employed in a nonrepresented law enforcement or fire fighting managerial position with the employer, or a successor employer in the event of a combined department that is created on or after July 1, 2011, the same contributions required by par. (a) that are paid by the employer for represented law enforcement or fire fighting personnel who were initially employed by the employer before July 1, 2011.

59.875(2)(c) (c) In any employee retirement system of a county that has elected to become a participating employer under the Wisconsin Retirement System under s. 40.21 (1), except as provided in par. (b), irrespective of the funding status of the retirement system, the employer shall pay the remaining balance of actuarially determined normal cost contributions each year that is not covered by the employee contributions.

59.875(3) (3) No individual who is receiving an annuity under an employee retirement system of a county and who is reemployed by the county may continue to receive the annuity if a similarly situated individual who is receiving an annuity under the Wisconsin Retirement System and who was reemployed by a participating employer under that system would be required to terminate the annuity.

59.875(4) (4) Amortization period for employer contributions. Notwithstanding any provision of law or actuarial rule, beginning on January 1, 2024, in any retirement system established under chapter 201, laws of 1937, the required annual employer contribution shall be calculated using not more than a 30-year amortization period and an annual investment return assumption that is the same as or less than the annual investment return assumption used by the Wisconsin Retirement System for participating employees, as defined in s. 40.02 (46). Future unfunded actuarial accrued liability due to factors such as market returns and standard actuarial practices may be amortized on the basis of standard actuarial practices. The amortization period and investment return assumptions in this subsection shall supersede any amortization period and investment return assumption adopted by the retirement system’s actuary or retirement board. No trustee or administrator of a retirement system of any retirement system established under chapter 201, laws of 1937, shall be subject to liability for complying with this subsection.

59.875 History History: 2011 a. 10, 32; 2013 a. 14; 2017 a. 207 s. 5; 2023 a. 12.

59.88 59.88 Employee retirement system of populous counties; duty disability benefits for a mental injury.

59.88(1) (1) In this section, “county” means any county having a population of 750,000 or more.

59.88(2) (2) If an employee retirement system of a county offers a duty disability benefit, the employee retirement system may only provide the duty disability benefit for a mental injury if all of the following apply:

59.88(2)(a) (a) The mental injury resulted from a situation of greater dimensions than the day-to-day mental stresses and tensions and post-traumatic stress that all similarly situated employees must experience as part of the employment.

59.88(2)(b) (b) The employer certifies that the mental injury is a duty-related injury.

59.88(3) (3) If an employee retirement system of a county determines that an applicant is not eligible for duty disability benefits for a mental injury, the applicant may appeal the employee retirement system’s determination to the department of workforce development. In hearing an appeal under this subsection, the department of workforce development shall follow the procedures under ss. 102.16 to 102.26.

59.88(4) (4) This section applies to participants in an employee retirement system of a county who first apply for duty disability benefits for a mental injury on or after July 14, 2015.

59.88 History History: 2015 a. 55; 2017 a. 207 s. 5.

59.90 59.90 Provisions applicable to certain counties with special sales tax authority. All of the following apply to a county in which a 1st class city is located:

59.90(1) (1) With regard to the budget of the county, all of the following apply:

59.90(1)(a) (a) The total amount of budgeted expenditures related to cultural or entertainment matters or involving partnerships with nonprofit groups may not be greater than 5 percent of the total amount of budgeted expenditures for the budget period. This paragraph does not apply to any expenditure of a county for parks, including zoos, or for health or transit services.

59.90(1)(b) (b) When each department of the county submits estimated revenues and expenditures for the ensuing budget period, it shall also provide a proposal to reduce the department’s expenditures for the ensuing fiscal period by an amount equal to a total of 5 percent of the department’s base level for its budget for the current fiscal period.

59.90(2) (2) The board may enact an ordinance or adopt a resolution that includes new program spending only upon a two-thirds vote of all of the members of the board. This subsection does not apply to a program that is intended to reduce expenditures or consolidate or reorganize existing services into a different administrative structure without increasing expenditures. If the county imposes a tax under s. 77.70 (2) (a) and subsequently repeals the tax, this subsection does not apply after the repeal.

59.90(3) (3) The board may enact an ordinance or adopt a resolution that increases the total number of positions in the county only upon a two-thirds vote of all of the members of the board. If the county imposes a tax under s. 77.70 (2) (a) and subsequently repeals the tax, this subsection does not apply after the repeal.

59.90(4) (4) The county shall prepare a report on changes to its compensation plan that are necessary and desirable to make the county competitive in the market for correctional workers at a sustainable level of funding.

59.90(5) (5) The county shall identify all buildings that the county has authority to sell and that are not being used by the county and prepare a plan for the use or sale of these buildings. The county shall submit that plan to the joint committee on finance in the manner provided under s. 13.172 (2).

59.90(6) (6) 

59.90(6)(a) (a) In this subsection, “qualified amount” means the required amount of the retirement system’s unfunded actuarial accrued liability contribution in 2022.

59.90(6)(b) (b) In any year in which the county imposes a tax under s. 77.70 (2) (a), other than the first year in which the tax is imposed, the county shall spend a total of not less than the qualified amount on the following:

59.90(6)(b)1. 1. The Milwaukee County circuit court.

59.90(6)(b)2. 2. The Milwaukee County secure residential care center for children and youth.

59.90(6)(b)3. 3. Maintaining or increasing the compensation of Milwaukee County correctional workers.

59.90(6)(b)4. 4. The Milwaukee County medical examiner.

59.90(7) (7) Repayment of pension bonds. Not later than December 31, 2030, the county shall retire its pension bond obligations and any debt incurred to refund its pension bond obligations.

59.90 History History: 2023 a. 12, 40.