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AB688: Bill Text
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2025 - 2026 LEGISLATURE
LRB-5550/1
KP:cjs&skw
2025 ASSEMBLY BILL 688
November 26, 2025 - Introduced by Representatives
Roe
,
Rivera-Wagner
,
Anderson
,
Arney
,
Bare
,
Billings
,
Brown
,
Clancy
,
DeSmidt
,
Doyle
,
Emerson
,
Fitzgerald
,
Goodwin
,
Joers
,
Johnson
,
Madison
,
Mayadev
,
McCarville
,
Moore Omokunde
,
Neubauer
,
Palmeri
,
Sinicki
,
Sheehan
,
Spaude
,
Stubbs
,
Subeck
,
Taylor
,
Udell
,
Allen
,
DeSanto
,
Prado
and
Tenorio
, cosponsored by Senators
Spreitzer
,
Smith
,
Dassler-Alfheim
,
Drake
,
Habush Sinykin
,
Hesselbein
,
L. Johnson
,
Keyeski
,
Larson
,
Pfaff
,
Ratcliff
,
Roys
,
Wall
,
Wirch
and
Carpenter
. Referred to Committee on Local Government.
AB688,1,4
1
An Act
to amend
79.037 (3) and 79.05 (2) (c);
to create
15.437, 25.491 (9) (c),
2
79.03, 79.037 (3m) and 79.05 (1) (cm) of the statutes;
relating to:
providing
3
certain municipalities with additional supplemental county and municipal aid
4
and establishing a Shared Revenue Advisory Council.
Analysis by the Legislative Reference Bureau
This bill provides cities, villages, and towns with a population in 2022 greater than 50,000 with additional supplemental county and municipal aid payments and establishes a decennial Shared Revenue Advisory Council, as described in further detail below.
Under the bill, beginning in 2026, cities, villages, and towns with a population in 2022 greater than 50,000 will receive an additional supplemental county and municipal aid payment. The additional payment distributes $16,257,500 divided proportionally among those cities, villages, and towns. In subsequent years, the additional payments will increase by the percentage change in the amount of sales and use tax revenue for the previous fiscal year from the immediately preceding fiscal year. Under current law, counties and cities, villages, and towns receive county and municipal aid payments and supplemental county and municipal aid payments.
The bill also excludes expenditures of additional supplemental county and municipal aid payments provided under the bill from being considered in determining eligibility for an expenditure restraint incentive program payment. Under current law, a municipality is eligible to receive an expenditure restraint incentive program payment if its property tax levy is greater than five mills and if the annual increase in its municipal budget, subject to certain exceptions, is less than the sum of factors based on inflation and the increased value of property in the municipality as a result of new construction.
The bill also 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) one senator appointed by the senate majority leader; 2) one senator appointed by the senate minority leader; 3) one representative to the assembly appointed by the assembly majority leader; 4) one representative to the assembly appointed by the assembly minority leader; 5) one representative of the League of Wisconsin Municipalities; 6) one representative of the Wisconsin Towns Association; 7) one representative of the Wisconsin Counties Association; and 8) 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 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 2026, 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.
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:
AB688,1
1
Section
1
.
15.437 of the statutes is created to read:
AB688,3,4
1
15.437
Same; councils.
(1)
Shared revenue advisory council.
(a) Not
2
later than August 15 of the first year following the federal decennial census, there is
3
created in the department of revenue a temporary shared revenue advisory council
4
consisting of the following 8 members:
AB688,3,5
5
1. One senator appointed by the senate majority leader.
AB688,3,6
6
2. One senator appointed by the senate minority leader.
AB688,3,8
7
3. One representative to the assembly appointed by the assembly majority
8
leader.
AB688,3,10
9
4. One representative to the assembly appointed by the assembly minority
10
leader.
AB688,3,12
11
5. One representative of the League of Wisconsin Municipalities, designated
12
by the president thereof.
AB688,3,14
13
6. One representative of the Wisconsin Towns Association, designated by the
14
president thereof.
AB688,3,16
15
7. One representative of the Wisconsin Counties Association, designated by
16
the president thereof.
AB688,3,18
17
8. The secretary of revenue, or the secretary’s designee, who shall be a
18
nonvoting member and serve as chairperson.
AB688,3,20
19
(c) Each shared revenue advisory council terminates upon complying with the
20
requirements under s. 79.03 (2) (e).
AB688,2
21
Section
2
.
25.491 (9) (c) of the statutes is created to read:
AB688,4,3
22
25.491
(9)
(c) In fiscal year 2026-27, $16,257,500. In fiscal year 2027-28, and
23
in each fiscal year thereafter, an amount equal to the amount credited to this
24
account under this paragraph in the previous fiscal year, increased by the
1
percentage change in the amount of revenues received from the taxes imposed
2
under ss. 77.52 and 77.53 for the previous fiscal year from the immediately
3
preceding fiscal year as determined under sub. (1), shall be credited to this account.
AB688,3
4
Section
3
.
79.03 of the statutes is created to read:
AB688,4,7
5
79.03
Shared revenue advisory council.
(1)
In this section, “equalized
6
value” means the equalized value certified by the department of revenue under s.
7
70.57.
AB688,4,8
8
(2)
The shared revenue advisory council shall do all of the following:
AB688,4,10
9
(a) Acquire information regarding the population and equalized value of each
10
county and municipality.
AB688,4,12
11
(b) Study county and municipal revenue and expenditure variations among
12
different categories of counties and municipalities based on population.
AB688,4,15
13
(c) Review and evaluate the existing formulas for the distributions under ss.
14
79.036 and 79.037 and determine the fairness of distributions among counties and
15
municipalities, as reflected in each of the following:
AB688,4,18
16
1. The formula for distributions under s. 79.035, as impacted by the
17
distributions under s. 79.035 effective for 2001 and by subsequent reductions in aid
18
distributed under s. 79.035.
AB688,4,19
19
2. The formula for distributions under s. 79.037 effective for 2026.
AB688,4,21
20
3. Any other formula for distributions under ss. 79.036 and 79.037 established
21
after the effective date of this subdivision .... [LRB inserts date].
AB688,5,7
22
(d) Make recommendations for a formula for the distributions under ss.
23
79.036 and 79.037 for the next odd-numbered fiscal year, as described in s. 20.902,
1
including distributions of any balance in the local government fund under s. 25.491
2
and the estimated annual amounts to be credited to the local government fund
3
under s. 25.491 (2) and (9) in that year. The shared revenue advisory council may
4
not make a recommendation that decreases the total amount of distributions under
5
ss. 79.036 and 79.037 received by any county or municipality. In making
6
recommendations under this paragraph, the shared revenue advisory council shall
7
do all of the following:
AB688,5,9
8
1. Take account of changes in the population and equalized value of counties
9
and municipalities.
AB688,5,12
10
2. Include in the formula a component for distributing aid to compensate
11
counties and municipalities that experience substantial decreases in equalized
12
value.
AB688,5,14
13
3. Include in the formula a component that improves the equity of
14
distributions among counties and municipalities compared to each of the following:
AB688,5,17
15
a. The formula for distributions under s. 79.035, as impacted by the
16
distributions under s. 79.035 effective for 2001 and by subsequent reductions in aid
17
distributed under s. 79.035.
AB688,5,18
18
b. The formula for distributions under s. 79.037 effective for 2026.
AB688,5,20
19
c. Any other formula for distributions under ss. 79.036 and 79.037 established
20
after the effective date of this subd. 3. c. .... [LRB inserts date].
AB688,5,22
21
(e) Not later than January 1 of the 2nd year following the federal decennial
22
census, the shared revenue advisory council shall do all of the following:
AB688,6,2
1
1. Submit a report containing the review and evaluation under par. (c) and the
2
recommendations under par. (d) to the legislature under s. 13.172 (2).
AB688,6,4
3
2. Request that the legislative reference bureau prepare legislation that gives
4
effect to the recommendations under par. (d).
AB688,6,6
5
3. Request that the legislative fiscal bureau prepare a fiscal analysis of the
6
legislation prepared under subd. 2.
AB688,6,8
7
(3)
The department of revenue shall provide the shared revenue advisory
8
council with assistance in performing its duties under sub. (2).
AB688,4
9
Section
4
.
79.037 (3) of the statutes is amended to read:
AB688,6,19
10
79.037
(3)
Subject to any reduction required under sub. (4), for the
11
distribution in 2025
and subsequent years
, each county and municipality shall
12
receive a payment under this section equal to the proportion of the total payments
13
from the supplemental county and municipal aid account under s. 25.491 (9) that
14
the county or municipality received in 2024, or if the total of payments received in
15
2024 by a county is reduced under sub. (4), the proportion of the total payments
16
from the supplemental county and municipal aid account under s. 25.491 (9) that
17
the county would have received in 2024 without that reduction, multiplied by the
18
amount for the year in the supplemental county and municipal aid account under s.
19
25.491 (9).
AB688,5
20
Section
5
.
79.037 (3m) of the statutes is created to read:
AB688,7,2
21
79.037
(3m)
(a) 1. Subject to any reduction required under sub. (4), for the
22
distribution in 2026, each county and municipality shall receive a payment under
23
this section equal to the amount received by the county or municipality under this
24
section in 2025, increased by the percentage change in the amount of revenues
1
received from the taxes imposed under ss. 77.52 and 77.53 for fiscal year 2025-26
2
from fiscal year 2024-25 as determined under s. 25.491 (1) (c) 2.
AB688,7,5
3
2. In addition to the payment under subd. 1., for the distribution in 2026, each
4
municipality with a population in 2022 greater than 50,000 shall receive an amount
5
calculated as follows:
AB688,7,8
6
a. Divide the population of the municipality in 2022 by the sum of the
7
population in 2022 of all municipalities with a population in 2022 greater than
8
50,000.
AB688,7,9
9
b. Multiply the amount determined under subd. 2. a. by $16,257,500.
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