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Current as of January 01, 2025 | Updated by Findlaw Staff
(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:
(1) Except as provided in subs. (3) and (4), for the distribution in 2024 and in subsequent years, each county and municipality shall receive payments under this section as follows:
(a) For the distribution in 2024, each county and municipality shall receive a payment equal to the amount it received under s. 79.035 in 2023.
(b) For the distribution in 2025 and subsequent years, each county and municipality shall receive a payment equal to the proportion of the total payments from the county and municipal aid account under s. 25.491(2) that the county or municipality received in 2024 multiplied by the amount for the year in the county and municipal aid account under s. 25.491(2).
(2) Beginning with the distributions in 2024 and ending with the distributions in 2035, the annual payment under s. 79.02(1) to a county in which a sports and entertainment arena, as defined in s. 229.41(11e), is located shall be the amount otherwise determined for the county under this section, minus $4,000,000.
(3)(a) The department of administration shall reduce the payment under this section to each county and municipality that receives a grant under s. 16.047(4m) for replacement of public transit vehicles in an urban mass transit system by an amount determined as follows:
1. For an urban mass transit system that is eligible to receive state aid under s. 85.20(4m)(a)6. cm. or d. and serving a population exceeding 200,000, 75 percent of the total amount of grants received under s. 16.047(4m).
2. For an urban mass transit system that is eligible to receive state aid under s. 85.20(4m)(a)7. and serving a population of at least 50,000, 20 percent of the total amount of grants received under s. 16.047(4m).
3. For an urban mass transit system that is eligible to receive state aid under s. 85.20(4m)(a)8. and serving a population of less than 50,000, 10 percent of the total amount of grants received under s. 16.047(4m).
(b) Beginning with the first payment due under s. 79.02(1) after the county or municipality receives a grant under s. 16.047(4m), the department of administration shall apply the reduction determined under par. (a) for each county and municipality by reducing 10 consecutive annual payments under s. 79.02(1) to the county or municipality by equal amounts.
(4) Beginning with the distributions in 2024, the department of revenue shall increase the payment to each county and municipality under this section by the amount the county or municipality reported under s. 66.0137(5)(d) for the year prior to the previous calendar year. The department shall decrease the total amount to be distributed to all counties and municipalities by the total of all amounts reported under s. 66.0137(5)(d) for the year prior to the previous calendar year and reduce each payment to a county or municipality under this section in proportion to the entity's share of the total distribution.
Cite this article: FindLaw.com - Wisconsin Statutes Taxation (Ch. 70 to 79) § 79.036. County and municipal aid; beginning in 2024 - last updated January 01, 2025 | https://codes.findlaw.com/wi/taxation-ch-70-to-79/wi-st-79-036/
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