79.15 – Improvements credit.
79.15 Improvements credit. The total amount paid each year to municipalities from the appropriation account under s. 20.835 (3) (b) for the payments under s. 79.10 (5m) is $75,000,000 in 2009, $145,000,000 in 2010, and $150,000,000 in 2011 and in each year thereafter. History: 2007 a. 20; 2009 a. 28.
79.175 – Excess tax credit corrections.
79.175 Excess tax credit corrections. If a municipality applies excess tax credits on the tax roll under s. 79.10 (9), the municipal clerk shall correct the excess application by deducting the excess amount from the appropriate credits in the following year. History: 1975 c. 39; 1981 c. 20, 314; 1985 a. 29 s. 3202 (56) […]
79.18 – Insufficient tax credit corrections.
79.18 Insufficient tax credit corrections. If a municipality applies insufficient tax credits on the tax roll under s. 79.10 (9), the municipal clerk shall correct the deficiency by adding the deficient amount to the appropriate credits in the following year. History: 1975 c. 39; 1981 c. 20; 1985 a. 29 s. 3202 (56) (b), (f); […]
79.096 – State aid; personal property.
79.096 State aid; personal property. (1) Beginning in 2019, 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 items of personal property described under s. 70.111 (27) (b) for the property tax […]
79.097 – State aid; video service provider fee.
79.097 State aid; video service provider fee. (1) (a) In 2020, each municipality that assesses a fee under s. 66.0420 (7) shall receive a payment equal to 0.5 percent of the gross receipts, as reported under sub. (2) (a), used as the basis for the actual fee revenues received by the municipality in 2018. (b) […]
79.10 – Wisconsin state property tax relief.
79.10 Wisconsin state property tax relief. (1) Definitions. In this section: (b) “Average school tax levies” means the average of the school tax levies for the 3 years preceding the assessment year to which the tax credit is to apply. (d) “Municipality” means any town, village or city in this state. Where a municipality is […]
79.11 – Payment of tax credits.
79.11 Payment of tax credits. (1) The extension of the tax credits authorized by s. 79.10 on the tax roll shall be deemed payment of that portion of the total tax due on property to which such credits are applicable. (2) Except as provided in s. 79.10 (10) (d), the payment of the difference between […]
79.14 – School levy tax credit.
79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007; $672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012; $747,400,000 in 2013, 2014, and 2015; […]
79.04 – Public utility distribution.
79.04 Public utility distribution. (1) Annually, except for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, and except as provided in sub. (4m), the department of administration, upon certification by the department of revenue, shall distribute to a municipality having within its […]
79.05 – Expenditure restraint program.
79.05 Expenditure restraint program. (1) In this section: (a) “Full value” means the value determined under s. 70.57 including the value of tax increments under s. 66.1105. (am) “Inflation factor” means a percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined […]