Chapter 79

79.037(2) (2) Subject to any reduction required under sub. (4), in 2024, the department of revenue shall determine the amount of the payments under this section as follows:

79.037(2)(a) (a) Each county shall receive an amount equal to 10 percent of the amount received by the county in 2022 under s. 79.035 or the sum of the following, whichever is greater:

79.037(2)(a)1. 1. Fifty thousand dollars.

79.037(2)(a)2. 2. The amount determined as follows or zero, whichever is greater:

79.037(2)(a)2.a. a. Determine the county’s levy limit under s. 66.0602 as if the valuation factor was 2 percent in 2021.

79.037(2)(a)2.b. b. Subtract from the amount determined under subd. 2. a. the county’s base levy in 2021 adjusted only as described in s. 66.0602 (2) (b).

79.037(2)(a)3. 3. The amount determined as follows:

79.037(2)(a)3.a. a. Add the amount received by the county in 2022 under s. 79.035 and the amounts determined under subds. 1. and 2.

79.037(2)(a)3.b. b. Divide the amount determined under subd. 3. a. by the county’s population in 2022.

79.037(2)(a)3.c. c. Determine the maximum amount determined under subd. 3. b. among all counties.

79.037(2)(a)3.d. d. Multiply the amount determined under subd. 3. c. by 1.5.

79.037(2)(a)3.e. e. Divide the amount determined under subd. 3. b. by the amount determined under subd. 3. d.

79.037(2)(a)3.f. f. Subtract the amount determined under subd. 3. e. from 1.

79.037(2)(a)3.g. g. Multiply the amount determined under subd. 3. f. by an amount equal to 10 times the county’s population in 2022.

79.037(2)(a)3.h. h. Multiply the amount determined under subd. 3. g. by 0.689758.

79.037(2)(ag) (ag) In addition to the payment under par. (a), each county for which the quotient of the total amount received in 2024 under par. (a) and s. 79.036 divided by the county’s population in 2022 is less than 10 shall receive an amount calculated as follows:

79.037(2)(ag)1. 1. Multiply the county’s population in 2022 by 10.

79.037(2)(ag)2. 2. Subtract the total amount received by the county in 2024 under par. (a) and s. 79.036 from the amount determined under subd. 1.

79.037(2)(ar) (ar) In addition to the payment under par. (a), each county for which the quotient of the amount received in 2024 under par. (a) divided by the amount received in 2024 under s. 79.036 is less than 5 shall receive an amount calculated as follows:

79.037(2)(ar)1. 1. Divide the amount received by the county in 2024 under s. 79.036 by the amount received in 2024 under par. (a).

79.037(2)(ar)2. 2. Divide the amount determined under subd. 1. by 169.943.

79.037(2)(ar)3. 3. Multiply the amount determined under subd. 2. by $17,490,600.

79.037(2)(b) (b) Each city, village, and town with a population in 2022 under 5,000 shall receive an amount equal to 20 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:

79.037(2)(b)1. 1. Multiply the population of the city, village, or town in 2022 by 0.00001052.

79.037(2)(b)2. 2. Subtract the amount determined under subd. 1. from 16.813.

79.037(2)(b)3. 3. Multiply the population of the city, village, or town in 2022 by the amount determined under subd. 2.

79.037(2)(b)4. 4. Add the amount determined under subd. 3. to 30,000.

79.037(2)(c) (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:

79.037(2)(c)1. 1. Twenty percent of the amount received by the city, village, or town under s. 79.036 or the amount calculated as follows, whichever is greater:

79.037(2)(c)1.a. a. Multiply the population of the city, village, or town in 2022 by 0.00001659.

79.037(2)(c)1.b. b. Subtract the amount determined under subd. 1. a. from 14.5.

79.037(2)(c)1.c. c. Multiply the population of the city, village, or town in 2022 by the amount determined under subd. 1. b.

79.037(2)(c)1.d. d. Add the amount determined under subd. 1. c. to 25,700.

79.037(2)(c)2. 2. The amount calculated as follows:

79.037(2)(c)2.a. 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.

79.037(2)(c)2.b. b. Multiply the amount determined under subd. 2. a. by $15,000,000.

79.037(2)(d) (d) Each city, village, and town with a population in 2022 greater than 30,000 and less than 110,000, shall receive an amount equal to 20 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:

79.037(2)(d)1. 1. Multiply the population of the city, village, or town in 2022 by 0.00001659.

79.037(2)(d)2. 2. Subtract the amount determined under subd. 1. from 14.5.

79.037(2)(d)3. 3. Multiply the population of the city, village, or town in 2022 by the amount determined under subd. 2.

79.037(2)(d)4. 4. Add the amount determined under subd. 3. to 25,700.

79.037(2)(e) (e) In addition to the payment under par. (d), each city, village, and town with a population in 2022 of at least 30,000 and not more than 50,000 shall receive an amount calculated as follows:

79.037(2)(e)1. 1. 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 30,000 and not more than 50,000.

79.037(2)(e)2. 2. Multiply the amount determined under subd. 1. by $5,000,000.

79.037(2)(f) (f) Each city, village, and town with a population in 2022 of 110,000 or more 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:

79.037(2)(f)1. 1. Multiply the population of the city, village, or town in 2022 by 0.00001659.

79.037(2)(f)2. 2. Subtract the amount determined under subd. 1. from 14.5.

79.037(2)(f)3. 3. Multiply the population of the city, village, or town in 2022 by the amount determined under subd. 2.

79.037(2)(f)4. 4. Add the amount determined under subd. 3. to 25,700.

79.037(3) (3) Subject to any reduction required under sub. (4), 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, or if the total of payments received in 2024 by a county is reduced under sub. (4), the proportion of the total payments from the supplemental county and municipal aid account under s. 25.491 (9) that the county would have received in 2024 without that reduction, multiplied by the amount for the year in the supplemental county and municipal aid account under s. 25.491 (9).

79.037(4) (4) For the distribution in 2024 and subsequent years until 2050, if a county fails to make the full amount of a deposit required under s. 229.695 by July 1, the department of revenue shall reduce the county’s total of payments under this section for that year by the difference between the amount of the deposit required under s. 229.695 and the amount of any deposit made by July 1 of that year and direct the department of administration to pay to the baseball park facilities improvement segregated fund under s. 229.687 the amount of the reduction.

79.037 History History: 2023 a. 12, 40.

79.038 79.038 Innovation grants and innovation planning grants.

79.038(1) (1) Innovation grants.

79.038(1)(a) (a) Beginning on the date identified in the notice under 2023 Wisconsin Act 12, 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:

79.038(1)(a)1. 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:

79.038(1)(a)1.a. a. The agreement or contract specifies the services or duties to be transferred to the county, municipality, nonprofit organization, or private entity.

79.038(1)(a)1.am. am. The agreement or contract is entered into no earlier than the date identified in the notice under 2023 Wisconsin Act 12, section 244 (1).

79.038(1)(a)1.b. 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.

79.038(1)(a)1.c. 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.

79.038(1)(a)1.d. 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 for performing each service or duty specified under subd. 1. a. for the entire term of the agreement or contract.

79.038(1)(a)1.e. e. The agreement or contract specifies the allocation of grant moneys between the counties or municipalities that are parties to the agreement or contract.

79.038(1)(a)2. 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.

79.038(1)(b) (b)

79.038(1)(b)1. 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:

79.038(1)(b)1.a. a. Public safety, including law enforcement, but not including jails.

79.038(1)(b)1.b. b. Fire protection.

79.038(1)(b)1.c. c. Emergency services.

79.038(1)(b)1.d. d. Courts.

79.038(1)(b)1.e. e. Jails.

79.038(1)(b)1.f. f. Training.

79.038(1)(b)1.g. g. Communications.

79.038(1)(b)1.h. h. Information technology.

79.038(1)(b)1.i. i. Administration, including staffing, payroll, and human resources.

79.038(1)(b)1.j. j. Public works.

79.038(1)(b)1.k. k. Economic development and tourism.

79.038(1)(b)1.L. L. Public health.

79.038(1)(b)1.m. m. Housing, planning, and zoning.

79.038(1)(b)1.n. n. Parks and recreation.

79.038(1)(b)2. 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.

79.038(1)(b)3. 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.

79.038(1)(c) (c)

79.038(1)(c)1. 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 12, section 244 (1).

79.038(1)(c)2. 2. The department may distribute a total of up to $300,000,000 in payments under this subsection.

79.038(1)(c)3. 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.

79.038(1)(d) (d)

79.038(1)(d)1. 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 12, 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.

79.038(1)(d)2. 2. No county or municipality may receive a total amount of payments distributed during a year under this subsection that exceeds $10,000,000.

79.038(1)(d)3. 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.