2023 Wisconsin Statutes & Annotations › Chapter 20 - Appropriations and budget management. › 20.835 - Shared revenue and tax relief.

20.835
Shared revenue and tax relief.
There is appropriated for distribution as follows:
(1)
Shared revenue payments.
(c)
Expenditure restraint program account. A sum sufficient to make the payments under s. 79.05 (3), plus the amounts under s. 79.05 (7).
NOTE:  Par. (c) is renumbered to par. (s) and amended eff. 7-1-24 by 2023 Wis. Act 19.
(db)
County and municipal aid account. A sum sufficient to make payments to counties, towns, villages, and cities under s. 79.035, less the amount paid from the appropriation under par. (r).
NOTE:  Par. (db) is renumbered to par. (t) and amended eff. 7-1-24 by 2023 Wis. Act 19.
(dm)
Public utility distribution account. A sum sufficient to make the payments under s. 79.04.
(e)
State aid; tax exempt property. Beginning in 2000, a sum sufficient to make the state aid payments under s. 79.095.
NOTE:  Par. (e) is renumbered to par. (u) and amended eff. 7-1-24 by 2023 Wis. Act 19.
(em)
State aid; repeal of personal property taxes. The amounts in the schedule to make payments as provided under 2021 Wisconsin Act 58, section 9125 (1).
NOTE:  Par. (em) is renumbered to par. (v) and amended eff. 7-1-24 by 2023 Wis. Act 19.
(f)
State aid; personal property tax exemption. A sum sufficient to make the state aid payments under s. 79.096.
NOTE:  Par. (f) is renumbered to par. (w) and amended eff. 7-1-24 by 2023 Wis. Act 19.
(fa)
State aid; video service provider fee. The amounts in the schedule to make the state aid payments under s. 79.097.
NOTE:  Par. (fa) is renumbered to par. (x) and amended eff. 7-1-24 by 2023 Wis. Act 19.
(k)
State aid; nontaxable tribal land. The amounts in the schedule to make payments to compensate for not being able to impose local general property taxes on real property exempt from taxation under the 1854 Treaty of La Pointe. All moneys transferred from the appropriation account under s. 20.505 (8) (hm) 18m. shall be credited to this appropriation account. Notwithstanding s. 20.001 (3) (a), the unencumbered balance on June 30 of each year shall revert to the appropriation account under s. 20.505 (8) (hm).
(r)
County and municipal aid account; police and fire protection fund. From the police and fire protection fund, after deducting the amounts appropriated from that fund under ss. 20.155 (3) (t) and 20.465 (3) (q) and (qm), all moneys received from the fees collected under s. 196.025 (6) to make the payments under s. 79.035.
NOTE: Par. (r) is repealed eff. 7-1-24 by 2023 Wis. Act 19.
(s)
Expenditure restraint incentive program account. From the local government fund, a sum sufficient to make the payments under s. 79.05 (3), plus the amounts under s. 79.05 (7).
NOTE:  Par. (s) is shown as renumbered from par. (c) and amended eff. 7-1-24 by 2023 Wis. Act 19.
(t)
County and municipal aid account. From the local government fund, a sum sufficient to make payments to counties, towns, villages, and cities under s. 79.036.
NOTE:  Par. (t) is shown as renumbered from par. (db) and amended eff. 7-1-24 by 2023 Wis. Act 19.
(u)
State aid, local government fund; tax exempt property. From the local government fund, the amounts in the schedule to make the state aid payments under s. 79.095.
NOTE:  Par. (u) is shown as renumbered from par. (e) and amended eff. 7-1-24 by 2023 Wis. Act 19.
(v)
State aid, local government fund; repeal of personal property taxes. From the local government fund, the amounts in the schedule to make payments as provided under s. 79.0965.
NOTE:  Par. (v) is shown as renumbered from par. (em) and amended eff. 7-1-24 by 2023 Wis. Act 19.
(w)
State aid, local government fund; personal property tax exemption. From the local government fund, the amounts in the schedule to make the state aid payments under s. 79.096.
NOTE:  Par. (w) is shown as renumbered from par. (f) and amended eff. 7-1-24 by 2023 Wis. Act 19.
(x)
State aid, local government fund; video service provider fee. From the local government fund, the amounts in the schedule to make the state aid payments under s. 79.097.
NOTE:  Par. (x) is shown as renumbered from par. (fa) and amended eff. 7-1-24 by 2023 Wis. Act 19.
(y)
Supplemental county and municipal aid account. From the local government fund, a sum sufficient to make the payments under s. 79.037.
NOTE: Par. (y) is created eff. 7-1-24 by 2023 Wis. Act 19.
(za)
Innovation account. From the local government fund, as a continuing appropriation, the amounts in the schedule to make the payments under s. 79.038 (1) (em).
NOTE: Par. (za) is created eff. 7-1-24 by 2023 Wis. Act 19.
(zb)
Innovation planning grants. From the local government fund, as a continuing appropriation, the amounts in the schedule to make the payments under s. 79.038 (2) (b).
NOTE: Par. (zb) is created eff. 7-1-24 by 2023 Wis. Act 19.
(2)
Tax relief.
(b)
Claim of right credit. A sum sufficient to make the payments under s. 71.07 (1).
(bb)
Jobs tax credit. A sum sufficient to make the payments under ss. 71.07 (3q) (d) 2., 71.28 (3q) (d) 2., and 71.47 (3q) (d) 2.
(bg)
Business development credit. A sum sufficient to make the payments under ss. 71.07 (3y) (d) 2., 71.28 (3y) (d) 2., and 71.47 (3y) (d) 2.
(br)
Interest payments on overassessments of manufacturing property. A sum sufficient to make the payments under s. 70.511 (2) (bm).
(c)
Homestead tax credit. A sum sufficient to pay the aggregate claims approved under subch. VIII of ch. 71.
(cc)
Qualified child sales and use tax rebate for 2018. A sum sufficient to pay the claims approved under s. 77.68.
(co)
Enterprise zone jobs credit. A sum sufficient to make the payments under ss. 71.07 (3w) (c) 1., 71.28 (3w) (c) 1., and 71.47 (3w) (c) 1.
(cp)
Electronics and information technology manufacturing zone credit. A sum sufficient to make the payments under ss. 71.07 (3wm) (d) 2. and 71.28 (3wm) (d) 2.
(d)
Research credit. A sum sufficient to make the payments under ss. 71.07 (4k) (e) 2. a., 71.28 (4) (k) 1., and 71.47 (4) (k) 1.
(dm)
Farmland preservation credit. A sum sufficient to pay the aggregate claims approved under ss. 71.57 to 71.61.
(do)
Farmland preservation credit, 2010 and beyond. A sum sufficient to pay the aggregate claims approved under s. 71.613 (2).
(em)
Veterans and surviving spouses property tax credit. A sum sufficient to pay the claims approved under s. 71.07 (6e).
(ep)
Cigarette and tobacco product tax refunds. A sum sufficient to pay refunds under ss. 139.323, 139.325, 139.803 and 139.805.
(f)
Earned income tax credit. A sum sufficient to pay the excess claims approved under s. 71.07 (9e) that are not paid under par. (kf).
(ff)
Earned income tax credit; periodic payments. A sum sufficient to make the payments described under s. 73.03 (73) (c) 2.
(kf)
Earned income tax credit; temporary assistance for needy families. The amounts in the schedule to be used to pay, to the extent permitted under federal law, the claims approved under s. 71.07 (9e). All moneys transferred from the appropriation account under s. 20.437 (2) (md) shall be credited to this appropriation account.
(3)
State property tax relief.
(b)
School levy tax credit and first dollar credit. A sum sufficient to make the payments under s. 79.10 (4) and (5m).
(ef)
Transfer to conservation fund; forestry. A sum sufficient in an amount equal to the amount to be paid into the conservation fund as determined under s. 70.58 (3) for the forestry purposes described under s. 70.58 (1). The amounts may be paid at such intervals during each fiscal year as the secretary of administration considers appropriate or necessary.
(q)
Lottery and gaming credit. From the lottery fund, a sum sufficient to make the payments under s. 79.10 (5) and (6m) (c).
(s)
Lottery and gaming credit; late applications. From the lottery fund, a sum sufficient to make payments for the lottery and gaming credit under s. 79.10 (10) (bm) and (bn).
(4)
County and local taxes.
(g)
County taxes. All moneys received from the taxes imposed under s. 77.70 for distribution to the counties that enact an ordinance imposing taxes under that section and for interest payments on refunds under s. 77.76 (3), except that 1.75 percent of those tax revenues collected under that section shall be credited to the appropriation account under s. 20.566 (1) (g).
(gb)
Special district taxes. All moneys received from the taxes imposed under s. 77.705, and all moneys received under s. 341.14 (6r) (b) 13. b., for the purpose of distribution to the special districts that adopt a resolution imposing taxes under subch. V of ch. 77, and for the purpose of financing a local professional baseball park district.
NOTE: Par. (gb) is shown as amended eff. 4-30-24 by 2023 Wis. Act 19. Prior to 4-30-24 it reads:
(gb) Special district taxes. All moneys received from the taxes imposed under s. 77.705, and from the appropriation account under s. 20.566 (1) (gd), and all moneys received under s. 341.14 (6r) (b) 13. b., for the purpose of distribution to the special districts that adopt a resolution imposing taxes under subch. V of ch. 77, and for the purpose of financing a local professional baseball park district, except that of those tax revenues collected under subch. V of ch. 77 3 percent for the first 2 years of collection and 1.5 percent thereafter shall be credited to the appropriation account under s. 20.566 (1) (gd).
(gd)
Premier resort area tax. All moneys received from the tax imposed under subch. X of ch. 77, and from the appropriation account under s. 20.566 (1) (gf), for distribution to the municipality or county that imposed the tax, except that 3.0 percent of those moneys shall be credited to the appropriation account under s. 20.566 (1) (gf).
(ge)
Local professional football stadium district taxes. All moneys received from the taxes imposed under s. 77.706, for the purpose of distribution to the special districts that adopt a resolution imposing taxes under subch. V of ch. 77, for the purpose of financing a local professional football stadium district, and for the purpose of making the payments under s. 77.76 (5) (a).
(gg)
Local taxes. All moneys received from the taxes imposed under s. 66.0615 (1m) (a) and (b) and subchs. VIII and IX of ch. 77, and from the appropriation account under s. 20.566 (1) (gg), for distribution to the districts under subch. II of ch. 229 that impose those taxes, except that 2.55 percent of the moneys received from the taxes imposed under s. 66.0615 (1m) (a) and (b) and subchs. VIII and IX of ch. 77 shall be credited to the appropriation account under s. 20.566 (1) (gg).
(gi)
Municipality taxes. All moneys received from the taxes imposed under s. 77.701 for distribution to the municipalities that enact an ordinance imposing taxes under that section and for interest payments on refunds under s. 77.76 (3r), except that 1.75 percent of those tax revenues collected under that section shall be credited to the appropriation account under s. 20.566 (1) (gi).
(5)
Payments in lieu of taxes.
(a)
Payments for municipal services. The amounts in the schedule to make payments for municipal services provided by municipalities to state facilities, as determined under s. 70.119 (7).
NOTE:  Par. (a) is renumbered to par. (r) and amended eff. 7-1-24 by 2023 Wis. Act 19.
(r)
Payments for municipal services. From the local government fund, the amounts in the schedule to make payments for municipal services provided by municipalities to state facilities, as determined under s. 70.119 (7).
NOTE:  Par. (r) is shown as renumbered from par. (a) and amended eff. 7-1-24 by 2023 Wis. Act 19.
History:  1971 c. 125 ss. 192 to 195, 521; 1971 c. 215; 1973 c. 90, 158, 333; 1975 c. 39; 1975 c. 372 s. 41; 1975 c. 424; 1977 c. 29, 31, 313, 418, 447; 1979 c. 34 ss. 637m to 643m, 2102 (46) (d); 1979 c. 221; 1979 c. 329 s. 25 (1); 1979 c. 350 s. 27 (1); 1981 c. 1, 20, 93, 317; 1983 a. 2 ss. 1, 12; 1983 a. 27 ss. 489m, 490m, 2202 (45); 1985 a. 29, 41, 205; 1987 a. 27 ss. 473 to 474r, 476; 1987 a. 92; 1987 a. 312 s. 17; 1987 a. 323, 328, 399, 411, 422; 1989 a. 31 ss. 551 to 557m, 564m; 1989 a. 56 s. 259; 1989 a. 336; 1991 a. 37; 1991 a. 39 ss. 250m, 653m to 659m; 1991 a. 225, 269; 1993 a. 16, 263; 1995 a. 27, 56, 209, 417; 1997 a. 27, 237; 1999 a. 5, 9, 10; 1999 a. 150 s. 672; 1999 a. 167; 2001 a. 16, 105, 109; 2003 a. 31, 33, 320; 2005 a. 25, 361, 405, 483; 2007 a. 20, 96, 97, 226; 2009 a. 2, 28, 269, 295; 2011 a. 32; 2011 a. 260 s. 80; 2013 a. 20; 2015 a. 55, 114; 2017 a. 58, 59, 270, 367; 2019 a. 9, 54; 2021 a. 58, 127; 2021 a. 238 ss. 6, 44; 2023 a. 19.