SB45,794,22 (d) Sawyer County.

SB45,794,23 (e) Vilas County.

SB45,794,24 (f) Town of Ashland.

SB45,795,1 (g) Town of Gingles.

SB45,795,2 (h) Town of Sanborn.

SB45,795,3 (i) Town of White River.

SB45,795,4 (j) Town of Russell, located in Bayfield County.

SB45,795,5 (k) Town of Sherman, located in Iron County.

SB45,795,6 (L) Town of Bass Lake, located in Sawyer County.

SB45,795,7 (m) Town of Couderay.

SB45,795,8 (n) Town of Hayward.

SB45,795,9 (o) Town of Radisson.

SB45,795,10 (p) Town of Sand Lake, located in Sawyer County.

SB45,795,11 (q) Town of Boulder Junction.

SB45,795,12 (r) Town of Lac du Flambeau.

SB45,795,18 (2) (a) The department of revenue shall annually determine the amount of the payment to each county and town under sub. (1) to compensate the county or town for the loss of property tax revenue as a result of not being able to legally impose local general property taxes on property located within the boundaries of an American Indian reservation and owned by the tribe or tribal members, consistent with the 1854 Treaty of La Pointe.

SB45,795,22 (b) The department of revenue shall certify the amount of the payment due each county and town under sub. (1) to the department of administration, and the department of administration shall make the payment on or before the first Monday in May.

SB45,1518 Section 1518. 79.095 (4) (c) of the statutes is amended to read:

SB45,796,4 79.095 (4) (c) The department shall certify the amount of the payment due each taxing jurisdiction to the department of administration, which shall make the payments on or before the 4th first Monday in July. For purposes of ch. 121, school districts shall treat the payments made in July under this subsection as if they had been received in the previous school year May.

SB45,1519 Section 1519. 79.098 of the statutes is created to read:

SB45,796,10 79.098 State aid; state assessed pipelines. (1) Beginning in 2027, and in each year thereafter, 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 pipeline property of a pipeline company, as defined in s. 76.02 (5), for the property tax assessments as of January 1, 2024.

SB45,796,15 (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 pipeline property of a pipeline company, as defined in s. 76.02 (5), for the property tax assessments as of January 1, 2024, on behalf of the municipality and on behalf of other taxing jurisdictions.

SB45,796,18 (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.

SB45,796,21 (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 pipeline property aid distributed under sub. (1) in 2027:

SB45,796,22 1. Reduction of the aid by 25 percent, if not filed by June 30, 2026.

SB45,796,23 2. Forfeiture of the aid, if not filed by July 15, 2026.

SB45,797,3 (d) If a municipality does not electronically file the report required by the department of revenue under par. (a) by July 15, 2026, the department may use the best information available to calculate the aid to distribute under sub. (1) in 2027 to the applicable taxing jurisdictions.

SB45,797,9 (3) Each taxing jurisdiction shall attribute to each tax incremental district within the taxing jurisdiction the district’s proportionate share of the amount the taxing jurisdiction receives under sub. (1). The amount that would have been paid to a tax incremental district under this subsection shall be distributed to the municipality and applicable taxing jurisdictions in the year following the termination of the tax incremental district and in each year thereafter.

SB45,797,13 (4) The department of revenue shall certify the amount of the payment due each taxing jurisdiction under sub. (1) to the department of administration, and the department of administration shall make the payment on or before the first Monday in May.