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2023 - 2024 LEGISLATURE
2023 ASSEMBLY BILL 1106
February 23, 2024 - Introduced by Representatives CONLEY, NOVAK, GOYKE,
BALDEH, C. ANDERSON, RATCLIFF, ANDRACA, ARMSTRONG, BARE, CLANCY,
CONSIDINE, EMERSON, JACOBSON, JOERS, S. JOHNSON, MADISON, MOORE
OMOKUNDE, OHNSTAD, ORTIZ-VELEZ, PALMERI, SHELTON, SINICKI, SNODGRASS,
STUBBS and SUBECK, cosponsored by Senators SPREITZER, AGARD, LARSON, ROYS
and SMITH. Referred to Committee on Ways and Means.
***AUTHORS SUBJECT TO CHANGE***
AN ACT to create 15.437 and 79.03 of the statutes; relating to: establishing a
Shared Revenue Advisory Council.
Analysis by the Legislative Reference Bureau
This bill establishes a temporary Shared Revenue Advisory Council in the
Department of Revenue. The council is formed after each federal decennial census,
and consists of the following members: 1) three senators, appointed as are members
of the senate standing committees; 2) three representatives of the assembly,
appointed as are members of the assembly standing committees; 3) a representative
of the League of Wisconsin Municipalities; 4) a representative of the Wisconsin
Towns Association; 5) a representative of the Wisconsin Counties Association; and
6) the secretary of revenue, or the secretary's designee.
The council must study county and municipal revenue and expenditure
variations among different categories of counties and municipalities based on
population, review and evaluate the existing formulas for county and municipal aid
and supplemental county and municipal aid, make recommendations for a formula
for county and municipal aid distributions to counties and municipalities, and
submit a report to the legislature containing its review, evaluations, and
recommendations. The council may not make a recommendation that decreases the
total amount of county and municipal aid payments and supplemental county and
municipal aid payments received by any county or municipality . The
recommendations must take account of changes in the population and property
values of counties and municipalities and include in the formula a component for
distributing aid to compensate counties and municipalities that experience
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ASSEMBLY BILL 1106
substantial decreases in property values. The bill also requires the council's
recommendations to include in the formula a component that improves the equity of
distributions among counties and municipalities compared to the formula for
distributions effective for 2001 as affected by subsequent reductions in distributions,
the formula for distributions effective for 2024, and any other formula for
distributions established after the bill takes effect. The council must request that
the Legislative Reference Bureau prepare legislation based on the council's
recommendations and that the Legislative Fiscal Bureau prepare a fiscal analysis
of that legislation. Also, under the bill, DOR must assist the council with its duties.
Under current law, counties and municipalities receive county and municipal
aid payments and supplemental county and municipal aid payments.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SECTION 1. 15.437 of the statutes is created to read:
15.437 Same; councils. (1) SHARED REVENUE ADVISORY COUNCIL. (a) Not later
than August 15 of the first year following the federal decennial census, there is
created in the department of revenue a temporary shared revenue advisory council
consisting of the following 10 members:
1. Three senators, appointed as are the members of senate standing
committees.
2. Three representatives to the assembly, appointed as are the members of
assembly standing committees.
3. A representative of the League of Wisconsin Municipalities, designated by
the president thereof.
4. A representative of the Wisconsin Towns Association, designated by the
president thereof.
5. A representative of the Wisconsin Counties Association, designated by the
president thereof.
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6. The secretary of revenue, or the secretary's designee, who shall be a
nonvoting member and serve as chairperson.
(c) Each shared revenue advisory council terminates upon complying with the
requirements under s. 79.03 (2) (e).
SECTION 2. 79.03 of the statutes is created to read:
79.03 Shared revenue advisory council. (1) In this section, “equalized
value” means the equalized value certified by the department of revenue under s.
70.57.
(2) The shared revenue advisory council shall do all of the following:
(a) Acquire information regarding the population and equalized value of each
county and municipality.
(b) Study county and municipal revenue and expenditure variations among
different categories of counties and municipalities based on population.
(c) Review and evaluate the existing formulas for the distributions under ss.
79.036 and 79.037 and determine the fairness of distributions among counties and
municipalities, as reflected in each of the following:
1. The formula for distributions under s. 79.035, as impacted by the
distributions under s. 79.035 effective for 2001 and by subsequent reductions in aid
distributed under s. 79.035.
2. The formula for distributions under s. 79.037 effective for 2024.
3. Any other formula for distributions under ss. 79.036 and 79.037 established
after the effective date of this subdivision .... [LRB inserts date].
(d) Make recommendations for a formula for the distributions under ss. 79.036
and 79.037 for the next odd-numbered fiscal year, as described in s. 20.902, including
distributions of any balance in the local government fund under s. 25.491 and the
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SECTION 2 ASSEMBLY BILL 1106
estimated annual amounts to be credited to the local government fund under s.
25.491 (2) and (9) in that year. The shared revenue advisory council may not make
a recommendation that decreases the total amount of distributions under ss. 79.036
and 79.037 received by any county or municipality. In making recommendations
under this paragraph, the shared revenue advisory council shall do all of the
following:
1. Take account of changes in the population and equalized value of counties
and municipalities.
2. Include in the formula a component for distributing aid to compensate
counties and municipalities that experience substantial decreases in equalized
value.
3. Include in the formula a component that improves the equity of distributions
among counties and municipalities compared to each of the following:
a. The formula for distributions under s. 79.035, as impacted by the
distributions under s. 79.035 effective for 2001 and by subsequent reductions in aid
distributed under s. 79.035.
b. The formula for distributions under s. 79.037 effective for 2024.
c. Any other formula for distributions under ss. 79.036 and 79.037 established
after the effective date of this subd. 3. c. .... [LRB inserts date].
(e) Not later than January 1 of the 2nd year following the federal decennial
census, the shared revenue advisory council shall do all of the following:
1. Submit a report containing the review and evaluation under par. (c) and the
recommendations under par. (d) to the legislature under s. 13.172 (2).
2. Request that the legislative reference bureau prepare legislation that gives
effect to the recommendations under par. (d).
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3. Request that the legislative fiscal bureau prepare a fiscal analysis of the
legislation prepared under subd. 2.
(3) The department of revenue shall provide the shared revenue advisory
council with assistance in performing its duties under sub. (2).
(END)
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