AB43,,4304 5. Public charges.

AB43,,4305 6. Intergovernmental revenues.

AB43,,4306 7. Distributions under this subchapter, not including distributions under s. 79.04.

AB43,,4307 (b) “County equalized value per capita” means the amount of a county’s most recent equalized value divided by the county’s population.

AB43,,4308 (c) “Department” means the department of revenue.

AB43,,4309 (d) “Equalization factor” means the ratio of municipal equalized value per capita or county equalized value per capita divided by the statewide equalized value per capita, as calculated by the department separately for municipalities as a group and counties as a group. For purposes of this paragraph, the equalization factor may not be more than 500 percent of the statewide equalized value per capita, as determined by the department.

AB43,,4310 (e) “Equalized value” means the assessed value of property adjusted to reflect full value as determined by the department under s. 70.57, including, for municipalities, the value increment, as defined in s. 66.1105 (2) (m), in tax incremental districts and excluding manufacturing land and improvements assessed under s. 70.995.

AB43,,4311 (f) “Municipal equalized value per capita” means the amount of a municipality’s most recent equalized value divided by the municipality’s population.

AB43,,4312 (g) “Qualifying public safety expenditures” means amounts expended by each municipality or county for the purposes of law enforcement, fire protection, or ambulance and emergency medical services, as reported to the department under s. 73.10.

AB43,,4313 (h) “Standard aidable revenue match percentage” means the percentage match of aidable revenues determined by the department as necessary to distribute the total amount allocated under s. 79.01 (3) to make the payments under this section.

AB43,,4314 (2) (a) Beginning with the distributions in 2024, each county and municipality shall receive a payment under this subsection from the municipal and county shared revenue account to use for law enforcement, fire protection, and ambulance and emergency medical services and to pay the costs of prosecutorial and judicial functions. The total annual amount to be distributed to counties and municipalities under this subsection is an amount equal to 43.4 percent of the amount determined under s. 79.01 (3), rounded to the nearest $1,000,000.

AB43,,4315 (b) The department shall calculate the payment under par. (a) for each municipality and county as a percentage of the most recent 3-year average of qualifying public safety expenditures for each municipality and county as necessary to distribute the full amount of the aid available, or $10,000, whichever is greater.

AB43,,4316 (3) (a) Beginning with the distributions in 2024, in addition to the payments under sub. (2), each county and municipality shall receive payments under this subsection from the municipal and county shared revenue account as per capita and aidable revenues allocations. The total annual amount to be distributed to counties and municipalities under this subsection is the amount that remains after making the payments under sub. (2). The department shall distribute 70 percent of the total annual amount determined under this paragraph to municipalities and 30 percent of that amount to the counties.

AB43,,4317 (b) 1. The department shall determine the per capita aid for the municipalities by multiplying the total amount available to municipalities by 0.15 and dividing the product by the state’s total population.

AB43,,4318 2. Each municipality shall receive its per capita allocation as the result of multiplying the statewide per capita amount determined under subd. 1. by the municipality’s population.

AB43,,4319 (c) 1. The department shall determine the per capita aid for the counties by multiplying the total amount available to counties by 0.15 and dividing the product by the state’s total population.

AB43,,4320 2. Each county shall receive its per capita allocation as the result of multiplying the statewide per capita amount determined under subd. 1. by the county’s population.

AB43,,4321 (d) 1. The total amount available for aidable revenues allocations shall be equal to the amount remaining for municipalities and counties after the distributions of the per capita payments under pars. (b) and (c).

AB43,,4322 2. Each municipality’s aidable revenues allocation is an amount equal to the municipality’s aidable revenues multiplied by the quotient of the standard aidable revenue match percentage for all municipalities divided by the equalization factor for the municipality receiving the allocation.

AB43,,4323 3. Each county’s aidable revenues allocation is an amount equal to the county’s aidable revenues multiplied by the quotient of the standard aidable revenue match percentage for all counties divided by the equalization factor for the county receiving the allocation.

AB43,,4324 (4) (a) 1. Beginning with the distribution in 2025, if the total payments to a municipality or county under this section and s. 79.035 are less than 95 percent of the total payments to the municipality or county under this section and s. 79.035 for the previous year, the municipality or county has an aids deficiency. The amount of the aids deficiency is the amount by which 95 percent of the total payments to the municipality or county under this section and s. 79.035 in the previous year exceeds the payments to the municipality or county under this section and s. 79.035 in the current year.

AB43,,4325 2. A municipality or county that has an aids deficiency shall receive a payment from the amounts withheld under par. (b) equal to its proportion of all the aids deficiencies of municipalities or counties respectively for that year.

AB43,,4326 (b) 1. In this paragraph, “maximum allowable increase” in any year means a percentage such that the sum for all municipalities or counties respectively in that year of the excess of payments under this section and s. 79.035 over the payments as limited by the maximum allowable increase is equal to the sum of the aids deficiencies under par. (a) in that year.

AB43,,4327 2. Beginning with the distribution in 2025, if the payments to a municipality or county in any year exceed its total payments under this section and s. 79.035 in the previous year by more than the maximum allowable increase, the excess shall be withheld to fund minimum payments in that year under par. (a) 2.

AB43,,4328 (5) No county or municipality may receive a payment under this section for any year in which it fails to submit to the department the information required under s. 73.10. If a county or municipality does not submit the required information, or submits incomplete information, the department shall notify the county or municipality and give the county or municipality a reasonable opportunity to submit the information or correct the deficiency.

AB43,1659 Section 1659. 79.04 (8) of the statutes is created to read:

AB43,,4330 79.04 (8) Annually, the department of administration, upon certification by the department of revenue, shall distribute a payment from the public utility account to each municipality and county in which an energy storage facility with a name-plate capacity of at least one megawatt is located. If the energy storage facility is located in a city or village, the city or village receives a payment equal to 6 mills multiplied by the product of the facility’s name-plate capacity multiplied by $2,000 and the county in which the energy storage facility is located receives a payment equal to 3 mills multiplied by the product of the facility’s name-plate capacity multiplied by $2,000. If the energy storage facility is located in a town, the town receives a payment equal to 3 mills multiplied by the product of the facility’s name-plate capacity multiplied by $2,000 and the county in which the energy storage facility is located receives a payment equal to 6 mills multiplied by the product of the facility’s name-plate capacity multiplied by $2,000.

AB43,1660 Section 1660. 79.04 (9) of the statutes is created to read:

AB43,,4332 79.04 (9) Annually, the department of administration, upon certification by the department of revenue, shall distribute a payment from the public utility account to each municipality and county in which qualified electric vehicle charging infrastructure is located. If the qualified electric vehicle charging infrastructure is located in a city or village, the city or village receives a payment equal to 6 mills multiplied by the value of the qualified electric vehicle charging infrastructure and the county in which the city or village is located receives a payment equal to 3 mills multiplied by the value of the qualified electric vehicle charging infrastructure. If the electric vehicle charging infrastructure is located in a town, the town receives a payment equal to 3 mills multiplied by the value of the qualified electric vehicle charging infrastructure and the county in which the town is located receives a payment equal to 6 mills multiplied by the value of the qualified electric vehicle charging infrastructure.