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Wisconsin Statutes Taxation (Ch. 70 to 79) § 70.113. State aid to municipalities; aids in lieu of taxes

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

(4) For land acquired after December 31, 1991, aids shall be paid under s. 70.114 and not under this section.

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Cite this article: FindLaw.com - Wisconsin Statutes Taxation (Ch. 70 to 79) § 70.113. State aid to municipalities; aids in lieu of taxes - last updated January 01, 2025 | https://codes.findlaw.com/wi/taxation-ch-70-to-79/wi-st-70-113/

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