70.113 State aid to municipalities; aids in lieu of taxes. (1) As soon after April 20 of each year as is feasible the department of natural resources shall pay to the city, village, or town treasurer all of the following amounts from the following appropriations for each acre situated in the municipality of state forest lands, as defined in s. 28.02 (1), state parks under s. 27.01 and state public shooting, trapping or fishing grounds and reserves or refuges operated thereon, acquired at any time under s. 29.10, 1943 stats., s. 23.09 (2) (d) or 29.749 (1) or from the appropriations made by s. 20.866 (2) (tp) by the department of natural resources or leased from the federal government by the department of natural resources: (a) Eighty cents, to be paid from the appropriation under s. 20.370 (5) (da) or (dq). Beginning on July 10, 2021, the amount is three dollars and 20 cents. (b) Thirty cents, to be paid from the appropriation under s. 20.370 (5) (dq). (2) (a) Towns, cities or villages shall be paid for forest lands as defined in s. 28.02 (1), state parks under s. 27.01 and other lands acquired under s. 23.09 (2) (d), 23.27, 23.29, 23.293, 23.31 or 29.749 (1) located within such municipality and acquired after June 30, 1969. Such payments shall be made from the appropriation under s. 20.370 (5) (da) or (dq) and remitted by the department of natural resources in the amounts certified by the department of revenue according to par. (b). (b) Towns, cities or villages shall be paid aids in lieu of taxes for real estate specified in par. (a). The first payment on an acquisition after July 1, 1969, shall be determined on the basis of the January 1 local assessment following the acquisition multiplied by the county, local and school tax rate levied against all January 1 assessments for that year. The payment to the town, city or village shall be made after April 20 following the tax levy. Subsequent payments shall be made after April 20 following the levy date according to the following schedule: 1. For the 2nd year, 90 percent of the first year’s payment. 2. For the 3rd year, 80 percent of the first year’s payment. 3. For the 4th year, 70 percent of the first year’s payment. 4. For the 5th year, 60 percent of the first year’s payment. 5. For the 6th year, 50 percent of the first year’s payment. 6. For the 7th year, 40 percent of the first year’s payment. 7. For the 8th year, 30 percent of the first year’s payment. 8. For the 9th year, 20 percent of the first year’s payment. 9. For the 10th year and every year thereafter, 10 percent of the first year’s payment. 10. In no year shall the amounts paid under the 10-year schedule be less than three dollars and fifty cents per acre. (3) The town, city or village authorized to receive payment under sub. (2) and the state may petition the department of revenue to review the assessment of the property upon which taxes were levied, the taxes now being the basis for payment under sub. (2). The petition to the department of revenue to review the assessment shall be due within 30 days of receipt of the assessment. In its review, the department of revenue shall determine if the assessment complained of is unreasonably out of proportion to the general average of the assessment of all other property in the taxation district, and if it finds the assessment high or low it shall lower or raise the assessment. The department of revenue shall make its determination not later than 60 days after the petition is received, and its decision shall be final and not subject to review.
70.114 Aids on certain state lands equivalent to property taxes. (1) DEFINITIONS. In this section: (a) “Department” means the department of natural resources. (b) 1. For land purchased before July 1 2011, “estimated value,” for the year during which land is purchased, means the purchase price and, for later years, means the value that was used for calculating the aid payment under this section for the prior year increased or decreased to reflect the annual percentage change in the equalized valuation of all property, excluding improvements, in the taxation district, as determined by comparing the most recent determination of equalized valuation under s. 70.57 for that property to the next preceding determination of equalized valuation under s. 70.57 for that property. 2. For land purchased on or after July 1, 2011, “estimated value,” for the year during which land is purchased, means the lesser of the purchase price or the determination of the land’s equalized valuation under s. 70.57 in the year before the year during which the land is purchased, increased or decreased to reflect the annual percentage change in the equalized valuation of all property, excluding improvements, in the taxation district, as determined by comparing the most recent determination of equalized valuation under s. 70.57 for that property, except that if the land was exempt from taxation in the year prior to the year during which the Department purchased the land, or enrolled in the forest cropland program under subch. I of ch. 77 or the managed forest land program under subch. VI of ch. 77 at the time of purchase, “estimated value,” for the year during which the land is purchased means the lesser of the purchase price or an amount that would result in a payment under sub. (4) that is equal to $10 per acre. “Estimated value,” for later years, means the value that was used for calculating the aid payment under this section for the prior year increased or decreased to reflect the annual percentage change in the equalized valuation of all property, excluding improvements, in the taxation district, as determined by comparing the most recent determination of equalized valuation under s. 70.57 for that property to the next preceding determination of equalized valuation under s. 70.57 for that property. (c) “Land” means state forests, as defined in s. 28.02 (1), that are acquired after December 31, 1991, state parks that are acquired after December 31, 1991, under s. 27.01 and other areas that are acquired after December 31, 1991, under s. 23.09 (2) (d), 23.091, 23.27, 23.29, 23.293, 23.31 or 29.749 (1). (d) “Purchase price” means the amount paid by the department for a fee simple interest in real property. “Purchase price” does not include administrative costs incurred by the department to acquire the land, such as legal fees, appraisal costs or recording fees. If real estate is transferred to the department by gift or is sold to the department for an amount that is less than the estimated fair market value of the property as shown on the property tax bill prepared for the prior year under s. 74.09, “purchase price” means an amount equal to the estimated fair market value of the property as shown on that tax bill. If the real estate is exempt from taxation at the time that it is transferred or sold to the department and if the property was not sold at an arm’s-length sale, “purchase price” means the fair market value of the real estate at the time that the department takes title to it. (e) “Taxation district” means a city, village or town, except that if a city or village lies in more than one county, the portions
May 22, 2026, are designated by NOTES. (Published 5-22-26)
70.114
GENERAL PROPERTY TAXES
of that city or village that lie within each county are separate taxation districts. (f) “Taxing jurisdiction” means any entity, not including the state, authorized by law to levy taxes on general property, as defined in s. 70.02, that are measured by the property’s value. (2) APPLICATION. For all land acquired after December 31, 1991, the department shall pay aids in lieu of taxes under this section and not under s. 70.113. (3) ASCERTAINING RATE. Each year, the department shall ascertain the aggregate net general property tax rate for taxation districts to which aids are paid under this section. (4) PAYMENT REQUIRED. (a) Except as provided under par. (c), on or before January 31, the department shall pay to each treasurer of a taxation district, with respect to each parcel of land acquired by the department within the taxation district on or before January 1 of the preceding year, the greater of an amount determined by multiplying each parcel’s estimated value equated to the average level of assessment in the taxation district by the aggregate net general property tax rate that would apply to the parcel of land if it were taxable, as shown on property tax bills prepared for that year under s. 74.09, or three dollars and fifty cents per acre. (b) On or before February 15, the taxation district treasurer shall pay to the treasurer of each taxing jurisdiction, from the amount received under par. (a), the taxing jurisdiction’s proportionate share of the tax that would be levied on the parcel if it were taxable. (c) The department shall withhold from the payment amount determined under par. (a) the state’s proportionate share of the tax that would be levied on the parcel if it were taxable and shall deposit that amount into the conservation fund. History: 1989 a. 336; 1991 a. 39; 1997 a. 248; 2011 a. 32; 2013 a. 20; 2021 a. 58.