AB50,796,1511(2) (a) Each municipality shall report to the department of revenue, in the
12time and manner determined by the department, the amount of the property taxes
13levied on the pipeline property of a pipeline company, as defined in s. 76.02 (5), for
14the property tax assessments as of January 1, 2024, on behalf of the municipality
15and on behalf of other taxing jurisdictions.
AB50,796,1816(b) Each taxing jurisdiction shall report to the department of revenue, in the
17time and manner determined by the department, any information the department
18considers necessary to administer this section.
AB50,796,2119(c) If a municipality does not timely electronically file the report required by
20the department of revenue under par. (a), the following reductions will be made to
21the municipalitys pipeline property aid distributed under sub. (1) in 2027:
AB50,796,22221. Reduction of the aid by 25 percent, if not filed by June 30, 2026.
AB50,796,23232. Forfeiture of the aid, if not filed by July 15, 2026.
AB50,797,324(d) If a municipality does not electronically file the report required by the

1department of revenue under par. (a) by July 15, 2026, the department may use the
2best information available to calculate the aid to distribute under sub. (1) in 2027 to
3the applicable taxing jurisdictions.
AB50,797,94(3) Each taxing jurisdiction shall attribute to each tax incremental district
5within the taxing jurisdiction the districts proportionate share of the amount the
6taxing jurisdiction receives under sub. (1). The amount that would have been paid
7to a tax incremental district under this subsection shall be distributed to the
8municipality and applicable taxing jurisdictions in the year following the
9termination of the tax incremental district and in each year thereafter.
AB50,797,1310(4) The department of revenue shall certify the amount of the payment due
11each taxing jurisdiction under sub. (1) to the department of administration, and the
12department of administration shall make the payment on or before the first Monday
13in May.
AB50,152014Section 1520. 79.10 (7m) (a) 1. b. of the statutes is amended to read:
AB50,797,191579.10 (7m) (a) 1. b. In the 2024-25 fiscal year, on the 4th Monday in July 2024,
16the department of administration shall distribute $940,000,000 related to the 2023
17property tax levies. In the 2024-25 fiscal year, on the first Monday in May 2025, the
18department of administration shall distribute $335,000,000, related to the 2024
19property tax levies.
AB50,798,520d. In the 2026-27 fiscal year, on the 4th Monday in July 2026, the department
21of administration shall distribute $940,000,000 related to the 2025 property tax
22levies. In the 2026-27 fiscal year, on the first Monday in May 2027, the department
23of administration shall distribute $584,700,000 related to the 2026 property tax
24levies. In each fiscal year thereafter, on the 4th Monday in July, the department of

1administration shall distribute $940,000,000 related to the property tax levies of
2the calendar year immediately preceding the distribution. In each fiscal year
3thereafter, on the first Monday in May, the department of administration shall
4distribute $335,000,000 $584,700,000 related to the property tax levies of the
5calendar year immediately preceding the distribution.
AB50,15216Section 1521. 79.10 (7m) (a) 1. c. of the statutes is created to read:
AB50,798,11779.10 (7m) (a) 1. c. In the 2025-26 fiscal year, on the 4th Monday in July 2025,
8the department of administration shall distribute $940,000,000 related to the 2024
9property tax levies. In the 2025-26 fiscal year, on the first Monday in May 2026, the
10department of administration shall distribute $460,300,000 related to the 2025
11property tax levies.
AB50,152212Section 1522. 79.14 of the statutes is amended to read:
AB50,798,221379.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for
14the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996;
15$469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007;
16$672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012;
17$747,400,000 in 2013, 2014, and 2015; $853,000,000 in 2016 and 2017; and
18$940,000,000 in 2018, 2019, 2020, 2021, and 2022; and in fiscal year 2023-24,
19$1,195,000,000. Beginning in In fiscal year 2024-25, the appropriation under s.
2020.835 (3) (b), for the payments under s. 79.10 (4), is $1,275,000,000; in fiscal year
212025-26, the appropriation is $1,400,300,000; and in fiscal year 2026-27, the
22appropriation is $1,524,700,000.
AB50,152323Section 1523. 84.01 (13) of the statutes is amended to read:
AB50,799,132484.01 (13) Engineering services. The department may engage such

1engineering, consulting, surveying, or other specialized services as it deems
2advisable. Any engagement of services under this subsection is exempt from ss.
316.70 to 16.75, 16.755 to 16.82, and 16.85 to 16.89, but ss. 16.528, 16.752, and
416.754 apply to such engagement. Any engagement involving an expenditure of
5$3,000 $100,000 or more shall be by formal contract approved by the governor. The
6department shall conduct a uniform cost-benefit analysis, as defined in s. 16.70
7(3g), of each proposed engagement under this subsection that involves an estimated
8expenditure of more than $300,000 in accordance with standards prescribed by rule
9of the department and consider and document the results of the analysis before the
10determination of whether to undertake the proposed engagement. The department
11shall review periodically, and before any renewal, the continued appropriateness of
12contracting pursuant to each engagement under this subsection that involves an
13estimated expenditure of more than $300,000.
AB50,152414Section 1524. 84.013 (3) (be) of the statutes is created to read:
AB50,799,191584.013 (3) (be) I 39/90/94 extending approximately 67 miles in Dane,
16Columbia, Sauk, and Juneau counties from USH 12/18 in Madison to USH 12/STH
1716 in Wisconsin Dells, including I 39 from I 90/94 to Levee Road near the city of
18Portage, and including all interchanges and work on adjacent roadways necessary
19for the completion of the project.
AB50,152520Section 1525. 84.06 (2) (a) of the statutes is amended to read:
AB50,800,162184.06 (2) (a) All such highway improvements shall be executed by contract
22based on bids unless the department finds that another method as provided in sub.
23(3) or (4) would be more feasible and advantageous. Bids shall be advertised for in
24the manner determined by the department. Except as provided in s. 84.075, the

1contract shall be awarded to the lowest competent and responsible bidder as
2determined by the department. If the bid of the lowest competent bidder is
3determined by the department to be in excess of the estimated reasonable value of
4the work or not in the public interest, all bids may be rejected. The department
5shall, so far as reasonable, follow uniform methods of advertising for bids and may
6prescribe and require uniform forms of bids and contracts. Except as provided in
7par. (b), the secretary shall enter into the contract on behalf of the state. Every such
8contract is exempted from ss. 16.70 to 16.75, 16.755 to 16.82, 16.87 and 16.89, but
9ss. 16.528, 16.752, and 16.754 apply to the contract. Any such contract involving an
10expenditure of $1,000 $250,000 or more shall not be valid until approved by the
11governor. The secretary may require the attorney general to examine any contract
12and any bond submitted in connection with the contract and report on its
13sufficiency of form and execution. The bond required by s. 779.14 (1m) is exempt
14from approval by the governor and shall be subject to approval by the secretary.
15This subsection also applies to contracts with private contractors based on bids for
16maintenance under s. 84.07.
AB50,152617Section 1526. 84.06 (3) of the statutes is amended to read:
AB50,801,111884.06 (3) Contracts with county or municipality; direct labor;
19materials. If the department finds that it would be more feasible and
20advantageous to have the improvement performed by the county in which the
21proposed improvement is located and without bids, the department may, by
22arrangement with the county highway committee of the county, enter into a
23contract satisfactory to the department to have the work done by the county forces
24and equipment. In such contract the department may authorize the county to

1purchase, deliver, and store materials and may fix the rental rates of small tools
2and equipment. The contract shall be between the county and the state and shall
3not be based on bids, and may be entered into on behalf of the county by the county
4highway committee and on behalf of the state by the secretary. Such contract is
5exempted from s. 779.14 and from all provisions of chs. 16 and 230, except s. 16.754.
6If the total estimated indebtedness to be incurred exceeds $5,000 $100,000 the
7contract shall not be valid until approved by the governor. The provisions of this
8subsection relating to agreements between a county and the state shall also
9authorize and apply to such arrangements between a city, town, or a village and the
10state. In such cases, the governing body of the city, town, or village shall enter into
11the agreement on behalf of the municipality.
AB50,152712Section 1527. 84.06 (4) of the statutes is amended to read:
AB50,802,71384.06 (4) Special contracts with railroads and utilities. If an
14improvement undertaken by the department will cross or affect the property or
15facilities of a railroad or public utility company, the department may, upon finding
16that it is feasible and advantageous to the state, arrange to perform portions of the
17improvement work affecting such facilities or property or perform work of altering,
18rearranging, or relocating such facilities by contract with the railroad or public
19utility. Such contract shall be between the railroad company or public utility and
20the state and need not be based on bids. The contract may be entered into on behalf
21of the state by the secretary. Every such contract is exempted from s. 779.14 and
22from all provisions of chs. 16 and 230, except ss. 16.528, 16.752, and 16.754. No
23such contract in which the total estimated debt to be incurred exceeds $5,000
24$100,000 shall be valid until approved by the governor. As used in this subsection,

1public utility means the same as in s. 196.01 (5), and includes a
2telecommunications carrier as defined in s. 196.01 (8m), and railroad means the
3same as in s. 195.02. Property as used in this subsection includes but is not
4limited to tracks, trestles, signals, grade crossings, rights-of-way, stations, pole
5lines, plants, substations, and other facilities. Nothing in this subsection shall be
6construed to relieve any railroad or public utility from any financial obligation,
7expense, duty, or responsibility otherwise provided by law relative to such property.
AB50,15288Section 1528. 84.07 (1b) of the statutes is amended to read:
AB50,802,19984.07 (1b) Emergency repair and protection of state trunk highways.
10To accomplish prompt repair, protection or preservation of any state trunk highway
11which has been closed or is being jeopardized by extraordinary damage by flood,
12structure failure, slides, or other extraordinary condition of necessity and
13emergency, the department may, if it is deemed for the best interest of the state,
14proceed at once to repair or protect the highway with forces and services of private
15constructors and agencies, summarily engaged by the department and cause said
16work to be done by negotiated contract or agreement without calling for competitive
17bids, provided that any such contract or agreement involving an estimated
18expenditure in excess of $10,000 $100,000 shall be subject to approval of the
19governor before it becomes effective.
AB50,152920Section 1529. 84.11 (4) of the statutes is amended to read:
AB50,803,142184.11 (4) Finding, determination, and order. After such hearing the
22department shall make such investigation as it considers necessary in order to
23make a decision in the matter. If the department finds that the construction is
24necessary it shall determine the location of the project and whether the project is

1eligible for construction under this section. The department shall also determine
2the character and kind of bridge most suitable for such location and estimate
3separately the cost of the bridge portion and the entire project. The department
4shall make its finding, determination, and order, in writing, and file a certified copy
5thereof with the clerk of each county, city, village, and town in which any portion of
6the bridge project will be located and also with the secretary of state and the
7secretary of administration. The determination of the location of the project made
8by the department and set forth in its finding, determination, and order shall be
9conclusive as to such location and shall constitute full authority for laying out new
10streets or highways or for any relocations of highways made necessary for the
11construction of the project and for acquirement of any lands necessary for such
12streets or highways, relocation or construction. The estimate of cost made by the
13department shall be conclusive insofar as cost may determine eligibility of
14construction under this section.