2021 - 2022 LEGISLATURE
LRB-0707/1
JK:skw
2021 ASSEMBLY BILL 56
February 10, 2021 - Introduced by Representatives STEFFEN, BOWEN, DITTRICH,
GUNDRUM, MURPHY, NOVAK, PETERSEN, ROZAR, SKOWRONSKI, SPIROS and
ZIMMERMAN, cosponsored by Senators BERNIER, RINGHAND and STROEBEL.
Referred to Committee on Ways and Means.
1 AN ACT to amend 79.096 (3); and to create 79.095 (4) (d) of the statutes;
2 relating to: distribution of the aid payment for personal property upon
3 termination of a tax incremental district.
Analysis by the Legislative Reference Bureau
Under current law, each municipality, county, school district, special purpose
district, tax incremental district, and technical college district (taxing jurisdiction)
receives a state aid payment to compensate for the personal property taxes that the
taxing jurisdictions would have collected on tax exempt computers, machinery, tools,
and patterns. The bill clarifies that following the termination of a tax incremental
district the amount that would have been paid to the tax incremental district is
distributed to the other applicable taxing jurisdictions.
For further information see the state and local 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:
4 SECTION 1. 79.095 (4) (d) of the statutes is created to read:
5 79.095 (4) (d) Each taxing jurisdiction shall attribute to each tax incremental
6 district within the taxing jurisdiction the district's proportionate share of the amount
 2021 - 2022 Legislature -2- LRB-0707/1
JK:skw
ASSEMBLY BILL 56 SECTION 1
1 the taxing jurisdiction receives under par. (b). The amount that would have been
2 paid to a tax incremental district under this subsection shall be distributed to the
3 municipality and applicable taxing jurisdictions in the year following the
4 termination of the tax incremental district and in each year thereafter.
5 SECTION 2. 79.096 (3) of the statutes is amended to read:
6 79.096 (3) Each taxing jurisdiction shall attribute to each tax incremental
7 district within the taxing jurisdiction the district's proportionate share of the amount
8 the taxing jurisdiction receives under sub. (1), except that this subsection does not
9 apply after the district closes. The amount that would have been paid to a tax
10 incremental district under this subsection shall be distributed to the municipality
11 and applicable taxing jurisdictions in the year following the termination of the tax
12 incremental district and in each year thereafter.
13 (END)


Statutes affected:
Bill Text: 79.096(3), 79.096
Text as Enrolled: 79.05(2)(c), 79.05, 79.096(3), 79.096