Chapter 79 — STATE REVENUE SHARING

79.005 Definitions. In this subchapter: (1b) “Alternative energy resource” means a renewable resource, as defined in s. 196.378 (1) (h); garbage, as defined in s. 289.01 (9); or nonvegetation-based industrial, commercial, or household waste. (1d) “Baseload electric generating fac…

79.006 New incorporations. The information needed for May 22, 2026, are designated by NOTES. (Published 5-22-26) 79.006 STATE REVENUE SHARING the determinations under this chapter shall be calculated as follows: for those years for which the necessary data does not exist, the dat…

79.01 Accounts established. There is established an account in the general fund entitled the “Public Utility Distribution Account,” referred to in this chapter as the “public utility account.” There shall be appropriated to the public utility account the sums specified in s. 79.0…

79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.035, 79.036, …

79.02 Shared revenue distributions. (1) Except as provided in sub. (2) (b), the department of administration, upon certification by the department of revenue, shall distribute shared revenue payments to each municipality and county on the 4th Monday in July and the 3rd Monday in …

79.035 County and municipal aid; before 2024. (1) Each county and municipality shall receive a payment from the county and municipal aid account and from the appropriation account under s. 20.835 (1) (r), 2021 stats., in an amount determined under this section. (3) For the distri…

79.036 County and municipal aid; beginning in 2024. (1) Except as provided in subs. (2), (3), and (4), for the distribution in 2024 and in subsequent years, each county and municipality shall receive payments under this section as follows: NOTE: Sub. (1) (intro.) is repealed and …

79.037 Supplemental county and municipal aid. (1) Beginning with the distributions in 2024, each county and municipality shall receive in each year a payment from the supplemental county and municipal aid account to be used for law enforcement, fire protection, emergency medical …

79.038 Innovation grants and innovation planning grants. (1) INNOVATION GRANTS. (a) Beginning on the date identified in the notice under 2023 Wisconsin Act 12, section 244 (1), counties and municipalities may apply to the department of revenue, in the form and manner prescribed b…

79.039 Certain reductions. (1) For the distribution in 2024 and subsequent years, if in any year a county or municipality fails to satisfy the requirements under s. 62.90 (5) (a) or 66.0608 (2m), the secretary of administration shall reduce the county’s or municipality’s total of…

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 cert…

79.05 Expenditure restraint incentive 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…

79.08 Corrections. If the department of administration or the department of revenue determines by August 15 of the year following any distribution under this subchapter that there was an overpayment or underpayment made in any certification by the department of revenue or resulti…

79.09 Administration. Counties and municipalities shall submit the information required under this subchapter by the department of revenue on forms prescribed by the department. Annually, each county and municipality may contract with a certified public accountant licensed under …

79.095 State aid; computers. (1) DEFINITIONS. In this section: (a) “Department” means the department of revenue. (b) “Gross tax rate” means the property tax rate without consideration of the credits under subch. II. (bh) “Inflation factor” means a percentage equal to the average …

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 describ…

79.0965 State aid; repeal of personal property tax; exemptions. (1) Beginning in 2025, 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…

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 …

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…

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…

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…

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: 20…

79.175 and 79.18, a lottery and gaming credit shall be allocated to every principal dwelling for which a credit is claimed under sub. (10) in an amount determined by multiplying the estimated fair market value of the principal dwelling, not exceeding the value determined under su…

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;…