Shared revenue and tax relief
Wis. Stat. § 20.835
in effectThere is appropriated for distribution as follows:
(1) Shared revenue payments.
(dm) Public utility distribution account. A sum sufficient to make the payments under s. 79.04.
(k) State aid; nontaxable tribal land. The amounts in the schedule to make payments to compensate for not being able to impose local general property taxes on real property exempt from taxation under the 1854 Treaty of La Pointe. All moneys transferred from the appropriation account under s. 20.505 (8) (hm) 18m. shall be credited to this appropriation account. Notwithstanding s. 20.001 (3) (a), the unencumbered balance on June 30 of each year shall revert to the appropriation account under s. 20.505 (8) (hm).
(s) Expenditure restraint incentive program account. From the local government fund, a sum sufficient to make the payments under s. 79.05 (3), plus the amounts under s. 79.05 (7).
(t) County and municipal aid account. From the local government fund, a sum sufficient to make payments to counties, towns, villages, and cities under s. 79.036.
(u) State aid, local government fund; tax exempt property. From the local government fund, the amounts in the schedule to make the state aid payments under s. 79.095.
(v) State aid, local government fund; repeal of personal property taxes. From the local government fund, the amounts in the schedule to make payments as provided under s. 79.0965.
(w) State aid, local government fund; personal property tax exemption. From the local government fund, the amounts in the schedule to make the state aid payments under s. 79.096.
(x) State aid, local government fund; video service provider fee. From the local government fund, the amounts in the schedule to make the state aid payments under s. 79.097.
(y) Supplemental county and municipal aid account. From the local government fund, a sum sufficient to make the payments under s. 79.037.
(za) Innovation account. From the local government fund, as a continuing appropriation, the amounts in the schedule to make the payments under s. 79.038 (1) (em).
(zb) Innovation planning grants. From the local government fund, as a continuing appropriation, the amounts in the schedule to make the payments under s. 79.038 (2) (b).
(ze) Local grant writing and compliance assistance grants. From the local government fund, as a continuing appropriation, the amounts in the schedule to make grants to cities, villages, towns, and counties for grant writing and compliance assistance.
(2) Tax relief.
(b) Claim of right credit. A sum sufficient to make the payments under s. 71.07 (1).
(bb) Jobs tax credit. A sum sufficient to make the payments under ss. 71.07 (3q) (d) 2., 71.28 (3q) (d) 2., and 71.47 (3q) (d) 2.
(bg) Business development credit. A sum sufficient to make the payments under ss. 71.07 (3y) (d) 2., 71.28 (3y) (d) 2., and 71.47 (3y) (d) 2.
(bm) Film production services credit. A sum sufficient to make the payments under ss. 71.07 (5f) (d) 2., 71.28 (5f) (d) 2., and 71.47 (5f) (d) 2.
(br) Interest payments on overassessments of manufacturing property. A sum sufficient to make the payments under s. 70.511 (2) (bm).
(c) Homestead tax credit. A sum sufficient to pay the aggregate claims approved under subch. VIII of ch. 71.
(co) Enterprise zone jobs credit. A sum sufficient to make the payments under ss. 71.07 (3w) (c) 1., 71.28 (3w) (c) 1., and 71.47 (3w) (c) 1.
(cp) Electronics and information technology manufacturing zone credit. A sum sufficient to make the payments under ss. 71.07 (3wm) (d) 2. and 71.28 (3wm) (d) 2.
(d) Research credit. A sum sufficient to make the payments under ss. 71.07 (4k) (e) 2. a., 71.28 (4) (k) 1., and 71.47 (4) (k) 1.
(de) Long-term care insurance assessment credit. A sum sufficient to make the payments under ss. 71.07 (12) (d) 2., 71.28 (12) (d) 2., 71.47 (12) (d) 2., and 76.634 (4).
(dm) Farmland preservation credit. A sum sufficient to pay the aggregate claims approved under ss. 71.57 to 71.61.
(do) Farmland preservation credit, 2010 and beyond. A sum sufficient to pay the aggregate claims approved under s. 71.613 (2).
(em) Veterans and surviving spouses property tax credit. A sum sufficient to pay the claims approved under s. 71.07 (6e).
(ep) Cigarette and tobacco product tax refunds. A sum sufficient to pay refunds under ss. 139.323, 139.325, 139.803 and 139.805.
(f) Earned income tax credit. A sum sufficient to pay the excess claims approved under s. 71.07 (9e) that are not paid under par. (kf).
(kf) Earned income tax credit; temporary assistance for needy families. The amounts in the schedule to be used to pay, to the extent permitted under federal law, the claims approved under s. 71.07 (9e). All moneys transferred from the appropriation account under s. 20.437 (2) (md) shall be credited to this appropriation account.
(3) State property tax relief.
(b) School levy tax credit and first dollar credit. A sum sufficient to make the payments under s. 79.10 (4) and (5m).
(ef) Transfer to conservation fund; forestry. A sum sufficient in an amount equal to the amount to be paid into the conservation fund as determined under s. 70.58 (3) for the forestry purposes described under s. 70.58 (1). The amounts may be paid at such intervals during each fiscal year as the secretary of administration considers appropriate or necessary.
(q) Lottery and gaming credit. From the lottery fund, a sum sufficient to make the payments under s. 79.10 (5) and (6m) (c).
(s) Lottery and gaming credit; late applications. From the lottery fund, a sum sufficient to make payments for the lottery and gaming credit under s. 79.10 (10) (bm) and (bn).
(4) County and local taxes.
(g) County taxes. All moneys received from the taxes imposed under s. 77.70 for distribution to the counties that enact an ordinance imposing taxes under that section and for interest payments on refunds under s. 77.76 (3), except that 0.75 percent of those tax revenues collected under that section shall be credited to the appropriation account under s. 20.566 (1) (g).
(gb) Special district taxes. All moneys received from the taxes imposed under s. 77.705, and all moneys received under s. 341.14 (6r) (b) 13. b., for the purpose of distribution to the special districts that adopt a resolution imposing taxes under subch. V of ch. 77, and for the purpose of financing a local professional baseball park district.
(gd) Premier resort area tax. All moneys received from the tax imposed under subch. X of ch. 77, and from the appropriation account under s. 20.566 (1) (gf), for distribution to the municipality or county that imposed the tax, except that 3.0 percent of those moneys shall be credited to the appropriation account under s. 20.566 (1) (gf).
(ge) Local professional football stadium district taxes. All moneys received from the taxes imposed under s. 77.706, for the purpose of distribution to the special districts that adopt a resolution imposing taxes under subch. V of ch. 77, for the purpose of financing a local professional football stadium district, and for the purpose of making the payments under s. 77.76 (5) (a).
(gg) Local taxes. All moneys received from the taxes imposed under s. 66.0615 (1m) (a) and (b) and subchs. VIII and IX of ch. 77, and from the appropriation account under s. 20.566 (1) (gg), for distribution to the districts under subch. II of ch. 229 that impose those taxes, except that 2.55 percent of the moneys received from the taxes imposed under s. 66.0615 (1m) (a) and (b) and subchs. VIII and IX of ch. 77 shall be credited to the appropriation account under s. 20.566 (1) (gg).
(gi) Municipality taxes. All moneys received from the taxes imposed under s. 77.701 for distribution to the municipalities that enact an ordinance imposing taxes under that section and for interest payments on refunds under s. 77.76 (3r), except that 1.75 percent of those tax revenues collected under that section shall be credited to the appropriation account under s. 20.566 (1) (gi).
(k) Baseball park facilities improvement fund. All moneys received from the appropriation account under s. 20.566 (1) (gi), for the purpose of making the payments under s. 77.76 (3s).
(5) Payments in lieu of taxes.
(r) Payments for municipal services. From the local government fund, the amounts in the schedule to make payments for municipal services provided by municipalities to state facilities, as determined under s. 70.119 (7).
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/20.835Fetched: 10/7/2026