2022 Personal Property Aid Estimate Available

Last week the Wisconsin Department of Revenue (DOR) sent notices to communities digitally or by mail providing an estimate of 2022 personal property aid. Personal property aid will be distributed to counties, municipalities, school districts, technical colleges, special districts and municipal tax incremental districts (TIDs) on May 2, 2022.

See information on all the personal property aid estimates here.
Act 61 Law Change Impact to Personal Property Aid Calculation
·       Under prior law, when a TID terminates, the TID's proportional share of aid was no longer paid.
·       Under Act 61, when a TID terminates, the amount that would have been paid to a TID is distributed to the underlying taxing jurisdictions in the year following the termination and each year thereafter.
·       For terminated TIDs active for the 2017 tax year and terminated prior to the effective date of the act:

  1. DOR distributes to the underlying taxing jurisdictions the sum of payments that would have been paid to the TID from its termination date to 2022 had the district not terminated. This total can be found on the notice under TID Retroactive Adjustment.
  2.  If applicable, the anticipated 2022 aid distributions can be found on your estimate notice under TID Termination Adjustment.

Act 61 was effective July 10, 2021 - This was a League initiated and supported bill.

Information regarding TID retroactive payments can be found on the general municipalities estimate.

Act 55 Room Tax Modifications

Effective October 1, 2021, as required in 2021 Wisconsin Act 55 under 66.0615(1m)(a), Wis. Stats., marketplace providers must report room tax imposed by a Wisconsin municipality. The Wisconsin Department of Revenue has prepared Form RT-200 which marketplace providers must send with municipal room tax directly to the municipality on a quarterly basis unless the municipality and marketplace provider agree the form will be filed more frequently.
Who is a marketplace provider?
·       Includes a person who facilitates the sale of lodging by listing or advertising lodging on behalf of a lodging provider and who processes the payment from the purchaser of lodging.
·       Often has an online platform for facilitating sales on behalf of various lodging providers.
Note - Hotels, motels, and homeowners selling taxable lodging directly to purchasers, rather than through a marketplace provider, should not use this form. They should continue to report sales and remit room tax directly to the municipality using the method required by the municipality.


Form RT-200 for reporting room taxes can also be found on DOR's Room Tax website.

League Testifies against Bill Limiting Municipal Raze Powers
Last week, the Assembly Insurance Committee held a public hearing on AB 483, a bill limiting the authority of a municipality to order the razing of certain insured dwellings. Toni Herkert, the League's Government Affairs Director testified against the bill along with Manitowoc Assistant City Attorney Elizabeth Majerus.

The League previously testified against the companion bill SB 434 in the Senate Committee on Insurance, Licensing, and Forestry. Staff from the City of Milwaukee and City of Racine also testified against the bill at both hearings, which is sought by the Wisconsin Insurance Alliance and individual insurance companies. The bill is bipartisan and the League is working with authors and committee chairs on potential amendments to the bill.
Read the League's memo opposing AB 483.

Another PFAS EIA...

At the end of July, we provided an overall update on the status of three permanent administrative rule revision efforts related to PFAS that are underway by the Department of Natural Resources. At that time, the Environmental Impact Analysis for NR 105, 106, and 219 which establish the surface water quality criteria and analytical methods for PFOS and PFOA in the WPDES permitting program was out for public comment.

The surface water public comment period closed on August 18th and the League submitted comments along with the Municipal Environmental Group Wastewater Division. The League has participated in all three environmental impact public comment periods and we now await the department's response and final EIA.