Wis. Stat. § 25.491 — WI Code / Chapter 25 / Section 25.491
Local government fund.
Status: in_force

(1) There is established a separate nonlapsible trust fund designated as the local government fund, to consist of the following moneys transferred from the general fund:

(a) On July 1, 2024, $303,000,000.

(b) In fiscal year 2024-25, 20 percent of the estimated amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 as specified for that fiscal year as outlined in the summary of estimated general fund taxes under the biennial budget act prepared by the legislative fiscal bureau.

(c) In fiscal year 2025-26, and in each fiscal year thereafter, the sum of the following:

1. The amount transferred from the general fund in the previous fiscal year other than any amount transferred under par. (a) .

2. The percentage change in the estimated amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 for the previous fiscal year from the immediately preceding fiscal year, as specified for that fiscal year as outlined in the summary of estimated general fund taxes under the biennial budget act prepared by the legislative fiscal bureau, multiplied by the sum of the amounts credited to the accounts under subs. (2) and (9) in the previous fiscal year.

(2) There is established in the local government fund a separate account that is designated the “county and municipal aid account” to make the payments under s. 79.036 . In fiscal year 2024-25, the total amount of the payments made in the previous fiscal year under s. 79.035 shall be credited to this account. In fiscal year 2025-26, and in each fiscal year thereafter, an amount equal to the amount credited to this account in the previous fiscal year, increased by the percentage change in the amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 for the previous fiscal year from the immediately preceding fiscal year as determined under sub. (1) , shall be credited to this account.

(3) There is established in the local government fund a separate account that is designated the “expenditure restraint incentive program account” to make the payments under s. 79.05 .

(4) There is established in the local government fund a separate account that is designated “state aid, local government fund; tax exempt property” to make the payments under s. 79.095 .

(5) There is established in the local government fund a separate account that is designated “state aid, local government fund; personal property tax exemption” to make the payments under s. 79.096 .

(6) There is established in the local government fund a separate account that is designated “state aid, local government fund; repeal of personal property taxes” to make the payments under s. 79.0965 .

(7) There is established in the local government fund a separate account that is designated “state aid; video service provider fee” to make the payments under s. 79.097 .

(8) There is established in the local government fund a separate account that is designated “municipal services” to make payments as determined under s. 70.119 (7) .

(9) There is established in the local government fund a separate account that is designated the “supplemental county and municipal aid account” to make the payments under s. 79.037 . The following amounts shall be credited to this account:

(a) In fiscal year 2024-25, for distribution to counties, $68,000,000. In fiscal year 2025-26, and in each fiscal year thereafter, an amount equal to the amount credited to this account under this paragraph in the previous fiscal year, increased by the percentage change in the amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 for the previous fiscal year from the immediately preceding fiscal year as determined under sub. (1) , shall be credited to this account.

(b) In fiscal year 2024-25, for distribution to cities, villages, and towns, $206,867,200. In fiscal year 2025-26, and in each fiscal year thereafter, an amount equal to the amount credited to this account in the previous fiscal year, increased by the percentage change in the amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 for the previous fiscal year from the immediately preceding fiscal year as determined under sub. (1) , shall be credited to this account.

(10) There is established in the local government fund a separate account that is designated the “innovation account” to make the grant payments under s. 79.038 (1) . On July 1, 2024, $300,000,000 shall be credited to this account.

(11) There is established in the local government fund a separate account that is designated the “innovation planning grants account” to make the grant payments under s. 79.038 (2) .

(12) There is established in the local government fund a separate account that is designated the “community youth and family aids account” for the improvement and provision of community-based juvenile delinquency-related services under s. 48.526 and juvenile correctional services under s. 301.26 and for reimbursement to counties having a population of less than 750,000 for the cost of court attached intake services as provided in s. 938.06 (4) . In fiscal year 2024-25, and in each fiscal year thereafter, $46,652,900 shall be credited to this account.

(13) There is established in the local government fund a separate account that is designated the “disaster assistance account” to make the payments under s. 323.31 .

History: 2023 a. 12 , 19 ; 2025 a. 15 .