Bills · 2023-2024 Regular Session

SB 301

Died at session end Official bill text Atom feed

Relating to: county and municipal aid; imposing a city sales tax and an additional county sales tax to pay the unfunded actuarial accrued liability of city and county retirement systems; requiring newly hired city and county employees of certain city agencies and counties to be enrolled in the Wisconsin Retirement System; fire and police commissions of first class cities; eliminating the personal property tax; reporting certain crimes and other incidents that occur on school property or school transportation; advisory referenda; local health officers; local public protection services; exceptions to local levy limits; local regulation of certain quarry operations; emergency services; local approval of projects and activities under the Warren Knowles-Gaylord Nelson Stewardship 2000 Program; requiring a referendum; and granting rule-making authority. (FE)

Administration department of — Budget and fiscal issues Business County County — Finance County — Taxation Crime and criminals Discrimination in employment Disease Fire department Health services department of — Administration Legislative audit bureau Legislature — Finance joint committee on Legislature — Retirement systems joint survey committee on Legislature — Tax exemptions joint survey committee on Medical service — Occupations Military training Milwaukee — City Milwaukee — Fire department Milwaukee — Police Milwaukee — School Milwaukee county Mines pits and quarries Minority groups Municipality Municipality — Finance Municipality — Taxation Natural resource Natural resources department of — Environmental protection Parochial and private schools Police Property tax Public health Public inland lake management Public instruction department of Railroad — Taxation Referendum Retirement — Public Retirement system wisconsin Revenue department of Safety and professional services department of Sales tax School — Building School — Charter school School — Conveyance of pupil School — Curriculum Shared revenue Trust fund

Introduced, stopped here
Passes Senate, not reached
Passes Assembly, not reached
Governor signs, not reached
Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

This bill modifies shared revenue programs, addresses the retirement systems

of the City of Milwaukee and Milwaukee County, eliminates the personal property

tax, and contains various other provisions described in further detail below.

Shared revenue

Under current law, each county and municipality annually receives county and

municipal aid payments. With certain exceptions, each county and municipality

receives a county and municipal aid payment equal to the amount of the payment the

county or municipality received in 2012. In addition, under current law, a

municipality is eligible to receive an annual expenditure restraint payment if its

property tax levy is greater than five mills and if the annual increase in its municipal

budget is less than the sum of factors based on inflation and the increased value of

property in the municipality as a result of new construction. Generally, the amount

appropriated for the expenditure restraint program has not changed since 2003. In

addition, current law provides state aid payments to counties and municipalities to

compensate for certain property tax exemptions and for public utilities located in the

county or municipality. Finally, current law provides state aid payments to

municipalities that provide municipal services to state facilities.

The bill creates a trust fund designated as the local government fund. In 2024,

counties and municipalities will receive a county and municipal aid payment equal

to the amount of the payment received by the county or municipality in 2012. In

subsequent years, a county or municipality will receive a county and municipal aid

payment equal to the amount credited to the county and municipal aid account of the

local government fund multiplied by the proportion of the total of county and

municipal aid payments that the county or municipality received in 2024.

Also, beginning in 2024, the bill provides supplemental aid to counties and to

cities, villages, and towns. The bill specifies separate formulas for distributing this

supplemental county and municipal aid in 2024 for each of the following groups: 1)

counties; 2) municipalities with less than 5,000 in population; 3) municipalities with

between 5,000 and 30,000 in population; and 4) municipalities with over 30,000 in

population. Under the bill, each municipality receives a supplemental county and

municipal aid payment equal to at least 10 percent of municipality's county and

municipal aid payment. In subsequent years, a county or municipality will receive

a supplemental county and municipal aid payment equal to the amount credited to

the supplemental county and municipal aid account of the local government fund

multiplied by the proportion of the total of supplemental county and municipal aid

payments that the county or municipality received in 2024. The supplemental

county and municipal aid may be used only for law enforcement, fire protection,

emergency medical services, emergency response communications, public works,

and transportation.

Under the bill, grants received from the state or from the federal government

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Votes

Senate: Report passage recommended by Committee on Shared Revenue, Elections and Consumer Protection, Ayes 3, Noes 2

Passed 3–2 Jun 12, 2023 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report passage, with emergency statement attached, pursuant to s. 16.47 (2), Wisconsin Statutes, recommended by Joint Committee on Finance, Ayes 10, Noes 4

Passed 10–4 Jun 13, 2023 official source full page