Optometrists...............................................................291
Physician Assistants...................................................291
(o) For a freestanding ambulatory surgery center, as defined in s.
DHS 120.03 (13)
, per 100 outpatient visits during the last calendar year for which totals are available:...$22.73
(p) For an entity affiliated with a hospital, the greater of $100 or whichever of the following applies:
1. 7.0% of the amount the entity pays as premium for its primary health care liability insurance, if it has occurrence coverage.
2. 10.0% of the amount the entity pays as premium for its primary health care liability insurance, if it has claims-made coverage.
(q) For an organization or enterprise not specified as a partnership or corporation that is organized and operated in this state for the primary purpose of providing the medical services of physicians or nurse anesthetists, all of the following fees:
1. a. If the total number of employed physicians and nurse anesthetists is from 1 to 10..............................................$51
b. If the total number of employed physicians and nurse anesthetists is from 11 to 100........................................$503
c. If the total number of employed physicians or nurse anesthetists exceeds 100............................................$1,252
2. The following for each full-time equivalent allied health care professional employed by the organization or enterprise not specified as a partnership, corporation, or an operational cooperative health care plan as of the most recent completed survey submitted:
Employed Health Care Professionals
Fund Fee
Nurse Practitioners.................................................$ 364
Advanced Nurse Practitioners.....................................510
Nurse Midwives.......................................................3,205
Advanced Nurse Midwives......................................3,351
Advanced Practice Nurse Prescribers..........................510
Chiropractors..............................................................583
Dentists.......................................................................291
Oral Surgeons..........................................................2,186
Podiatrists-Surgical..................................................6,192
Optometrists................................................................291
Physician Assistants....................................................291
SECTION 5. EFFECTIVE DATE.
This rule shall take effect on the first day of the month following publication in the Wisconsin Administrative Register as provided in s.
227.22 (2) (intro.)
, Stats.
STATE OF WISCONSIN
DEPARTMENT OF ADMINISTRATION
DOA-2049 (C04/2011)
|
Division of Executive Budget and Finance
101 East Wilson Street, 10th Floor
P.O. Box 7864
Madison, WI 53707-7864
FAX: (608) 267-0372
|
ADMINISTRATIVE RULES — FISCAL ESTIMATE
|
1.
Fiscal Estimate Version
|
|
|
|
X
Original
⍽
Updated
⍽
Corrected
|
|
2.
Administrative Rule Chapter Title and Number
Section Ins 17.28
|
3.
Subject
Injured Patients and Families Compensation Fund Annual fund and Mediation Panel Fees and ISO code amendments for the fiscal year beginning July 1, 2013 and affecting small business.
|
4.
State Fiscal Effect:
|
X
No Fiscal Effect
⍽
Indeterminate
|
⍽
Increase Existing Revenues
⍽
Decrease Existing Revenues
|
⍽
Increase Costs
X
Yes
⍽
No
May be possible to absorb
within agency's budget.
⍽
Decrease Costs
|
5.
Fund Sources Affected:
⍽
GPR
⍽
FED
⍽
PRO
⍽
PRS
X
SEG
⍽
SEG-S
|
6.
Affected Ch. 20, Stats. Appropriations:
None
|
7.
Local Government Fiscal Effect:
|
X
No Fiscal Effect
⍽
Indeterminate
|
⍽
Increase Revenues
⍽
Decrease Revenues
|
⍽
Increase Costs
⍽
Decrease Costs
|
8.
Local Government Units Affected:
⍽
Towns
⍽
Villages
⍽
Cities
⍽
Counties
⍽
School Districts
⍽
WTCS Districts
⍽
Others: None
|
9.
Private Sector Fiscal Effect (small businesses only):
|
X
No Fiscal Effect
⍽
Indeterminate
|
⍽
Increase Revenues
X
Decrease Revenues
⍽
Yes
X
No
May have significant
economic impact on a
substantial number of
small businesses
|
⍽
Increase Costs
⍽
Yes
X
No
May have significant
economic impact on a
substantial number of
small businesses
⍽
Decrease Costs
|
10.
Types of Small Businesses Affected:
|
Small businesses that employ physicians or other health care professionals participating in the Fund.
|
11.
Fiscal Analysis Summary
|
No significant impact. Slight decrease in fund fees and zero medical mediation fees.
|
12.
Long-Range Fiscal Implications
|
None
|
13.
Name - Prepared by
Julie E. Walsh
|
Telephone Number
(608) 264-8101
|
Date
June 5, 2013
|
14.
Name – Analyst Reviewer
|
Telephone Number
|
Date
|
Signature—Secretary or Designee
|
Telephone Number
(608) 267-3782
|
Date
June 7, 2013
|
STATE OF WISCONSIN
DEPARTMENT OF ADMINISTRATION
DOA-2049 (R03/2012)
|
Division of Executive Budget and Finance
101 East Wilson Street, 10th Floor
P.O. Box 7864
Madison, WI 53707-7864
FAX: (608) 267-0372
|
ADMINISTRATIVE RULES
Fiscal Estimate & Economic Impact Analysis
|
|
1. Type of Estimate and Analysis
|
X
Original
⍽
Updated
⍽
Corrected
|
2. Administrative Rule Chapter, Title and Number
|
Agency 145, ss. Ins 17.01 (3), and 17.28 (3) and (6)
|
3. Subject
|
Injured Patients and Families Compensation Fund Annual Fund fees and Mediation Panel Fees, and ISO code amendments for fiscal year beginning July 1, 2013.
|
4. Fund Sources Affected
|
5. Chapter 20, Stats. Appropriations Affected
|
⍽
GPR
⍽
FED
⍽
PRO
⍽
PRS
X
SEG
⍽
SEG-S
|
None
|
6. Fiscal Effect of Implementing the Rule
|
X
No Fiscal Effect
⍽
Indeterminate
|
⍽
Increase Existing Revenues
⍽
Decrease Existing Revenues
|
⍽
Increase Costs
⍽
Could Absorb Within Agency's Budget
⍽
Decrease Cost
|
7. The Rule Will Impact the Following (Check All That Apply)
|
⍽
State's Economy
⍽
Local Government Units
|
X
Specific Businesses/Sectors
⍽
Public Utility Rate Payers
X
Small Businesses
(if checked, complete Attachment A)
|
8. Would Implementation and Compliance Costs Be Greater Than $20 million?
⍽
Yes
X
No
|
9. Policy Problem Addressed by the Rule
|
To establish the annual fees that participating health care providers must pay to the Injured Patients and Families Compensation Fund ("Fund") as required by s. 655.27 (3), Wis. Stats., for fiscal year beginning July 1, 2013. The proposed rule will also establish the mediation panel fees for fiscal year 2014 commencing on July 1, 2013. This rule provides the Fund with appropriate and adequate funding and solvency for future years. This is the main vehicle for achieving and maintaining the Fund's solvency.
|
10. Summary of the businesses, business sectors, associations representing business, local governmental units, and individuals that may be affected by the proposed rule that were contacted for comments.
|
OCI solicited comments generally through publication requesting comments from the public utilizing the OCI website. Additionally OCI solicited comments from businesses, individuals, and local government units related to the implementation and compliance costs. Solicitations were sent to health insurance members of OCI's Health and Life Insurance Advisory Council and interested parties. Members included health insurance companies, health insurance agent representatives, consumer representatives, provider representatives and representatives of small business. Additional solicitations were made to associations representing various affected parties and local government representatives including:
•
Wisconsin Association of Health Plans
•
Wisconsin Association of Health Underwriters
•
Independent Insurance Agents Association of Wisconsin
•
National Federation of Independent Business — Wisconsin
•
Wisconsin Association of Nurse Anesthetists
•
Wisconsin Manufacturers and Commerce
•
Wisconsin Dental Association
•
Wisconsin Medical Society
|
•
Professional Insurance Agents of Wisconsin
•
National Association of Insurance and Financial Advisors — Wisconsin
•
Wisconsin Hospital Association
•
Wisconsin Association for Justice
•
The League of Wisconsin Municipalities
•
Wisconsin Counties Association
•
Wisconsin Towns Association
•
Wisconsin Association of School Boards
•
Wisconsin Association of School District Administrators
|
11. Identify the local governmental units that participated in the development of this EIA.
|
None beyond solicitation for comments.
|
12. Summary of Rule's Economic and Fiscal Impact on Specific Businesses, Business Sectors, Public Utility Rate Payers, Local Governmental Units and the State's Economy as a Whole (Include Implementation and Compliance Costs Expected to be Incurred)
|
All health care provider participants in the Fund as set forth in s. 655.002 (1), Wis. Stat., will be required to pay a 5% reduced assessment for their medical malpractice coverage under Ch.655, Wis. Stat. The impact is considered to be minimal and in fact positive to the participants. In addition the reduction of mediation panel fees to zero is also beneficial.
|
13. Benefits of Implementing the Rule and Alternative(s) to Implementing the Rule
|
The proposed rule will benefit Fund participants by ensuring that fee revenue is adequate to cover anticipated administrative, operating and claims payments costs. The alternatives to this rule would be to establish a Fund fee increase, to maintain current fee amounts or to assess fees lower than the proposed 5% reduction in Fund fees. A greater reduction in fees would leave the Fund with inadequate funding to cover actuarially-based projected costs, while a fee increase or static fee level would present an unnecessary cost to Fund participants. The proposed rule does not significantly impact Wisconsin's economy, productivity, jobs or the overall economic competitiveness of Wisconsin. Wisconsin's health care marketplace is strengthened with an affordable layer of medical malpractice coverage. The Fund has existed in Wisconsin since 1975. Fund participants will benefit from a stable and solvent fund. Additionally, Fund participants should not experience increased compliance costs with the reduction of fund and mediation panel fees.
|
14. Long Range Implications of Implementing the Rule
|
The long-range implication of the rule as proposed will be an adequately funded and solvent Fund.
|
15. Compare With Approaches Being Used by Federal Government
|
Federal government does not address this subject matter.
|
16. Compare With Approaches Being Used by Neighboring States (Illinois, Iowa, Michigan and Minnesota
)
|
None of the neighboring states have a patient compensation fund or a general program of state-sponsored liability insurance for physicians.
|
17.
Contact Name
|
18. Contact Phone Number
|
Louie Cornelius
|
608-264-8113
|
This document can be made available in alternate formats to individuals with disabilities upon request.
ATTACHMENT A
|
1. Summary of Rule's Economic and Fiscal Impact on Small Businesses (Separately for each Small Business Sector, Include Implementation and Compliance Costs Expected to be Incurred)
|
The agency does not anticipate any implementation costs or additional compliance costs for fund participants. All health care provider participants in the Fund as set forth in s. 655.002 (1), Wis. Stat., will be required to pay the reduced assessment for their medical malpractice coverage under ch. 655, Wis. Stat. The impact will be further reduced by the reduction to zero for mediation panel fees.
|
2. Summary of the data sources used to measure the Rule's impact on Small Businesses
|
The Fund contracts for actuarial services to develop the documentation and analysis necessary for the Actuarial and Underwriting Committee of the Fund. The documentation includes an actuarially indicated rate level for break even financial projections against expected claims reflective of all physician classifications. Since some physicians are small employer practices this information does relay information to the Committee and Board for the impact on small businesses directly impacted by the proposal. The actuarial firm presents its analysis to the Actuarial and Underwriting Committee of the Fund Board of Governors. The Committee reviews all documentation and projections and makes a recommendation to the full Board of Governors for consideration. The Fund Board of Governors reviewed the Committee's recommendation at its December 19, 2012 meeting as well as the underlying analysis by the actuarial firm. Following deliberation, the Board of Governors affirmed the Committee's recommendation of a decrease of 5% for Fund fees and at the March 20, 2013 meeting affirmed the change to the mediation panel fees to zero for both physicians and hospitals.
|
3. Did the agency consider the following methods to reduce the impact of the Rule on Small Businesses?
|
⍽
Less Stringent Compliance or Reporting Requirements
⍽
Less Stringent Schedules or Deadlines for Compliance or Reporting
⍽
Consolidation or Simplification of Reporting Requirements
⍽
Establishment of performance standards in lieu of Design or Operational Standards
⍽
Exemption of Small Businesses from some or all requirements
X
Other, describe:
The Board of Governors discussed maintaining fees at 2013 levels but determined that such action was unnecessary in light of the Fund's present financial condition and the reduced fees would adequately fund the Fund for claims incurred during fiscal year 2014 without shifting the burden of funding to future years and providers.
|
4. Describe the methods incorporated into the Rule that will reduce its impact on Small Businesses
|
The proposed increase is below break-even financing for the Fund but sufficient to cover anticipated claims, administrative and operating expenses.
|
5. Describe the Rule's Enforcement Provisions
|
This rule proposes fees. Failure to pay Fund fees is governed by s. Ins 17.01, Wis. Adm. Code, which requires the Fund to notify the medical examining board of each physician who has not paid the fee and notify the Department of Health Services of each hospital that has not paid the fee as required.
|
6. Did the Agency prepare a Cost Benefit Analysis (if Yes, attach to form)
|
⍽
Yes
X
No
|
Notice of Hearing
Revenue
NOTICE IS HEREBY GIVEN that, pursuant to s.
565.02 (4) (a)
, Stats., the Department of Revenue will hold a public hearing to consider permanent rules revising Chapter
Tax 61
, relating to lottery retailers.
Hearing Information
Date:
Friday, July 12, 2013
Time:
3:00 p.m.
Location:
Events Room
State Revenue Building
2135 Rimrock Road
Madison, WI 53713
Handicap access is available at the hearing location.
Appearances at the Hearing and Submittal of Written Comments
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person listed below or to
adminrules.wisconsin.gov
no later than
July 12, 2013
, and will be given the same consideration as testimony presented at the hearing.
Dale Kleven
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Telephone: (608) 266-8253
Analysis by the Department of Revenue
Statute interpreted
Statutory authority
Explanation of agency authority
Section
565.02 (4) (a)
, Stats., provides the department may promulgate rules "[i]mplementing the provisions of this chapter."
Related statute or rule
There are no other applicable statutes or rules.
Plain language analysis
The proposed rule makes the following changes:
•
Amends s.
Tax 61.08 (11) (h)
and
(k)
to eliminate discretionary authority of the Lottery Administrator that is not provided by law.
•
Creates a provision in s.
Tax 61.08 (13)
to allow a retailer's account to be credited for the value paid for instant scratch tickets that have been stolen.
Summary of, and comparison with, existing or proposed federal regulation
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Comparison with rules in adjacent states
The department is not aware of a similar rule in an adjacent state.
Summary of factual data and analytical methodologies
2012 Executive Order 61
and
2011 Wisconsin Act 46
requires state agencies to work with the Small Business Regulatory Review Committee to review the agency's administrative rules that may be particularly onerous to small businesses in Wisconsin . In response, the department initiated a comprehensive review of all of its administrative rules. The changes described above were identified as part of that review. No other data was used in the preparation of this rule order or this analysis.
Analysis and supporting documents used to determine effect on small business
This rule order makes changes to reflect current law and current department policy. It makes no policy or other changes having an effect on small business.
Anticipated costs incurred by private sector
This rule order does not have a fiscal effect on the private sector.
Effect on Small Business
This rule order does not affect small business.
Agency Contact Person
Text of Proposed Rule
SECTION 1.
Tax 61.08 (11) (h) and (k) and (13) (a) are amended to read:
Tax 61.08 (11) (h) The retailer may not add any service fee, handling fee or other expense to the purchase of a ticket or share
without the written permission of the administrator
.
(k) The retailer may not conduct sales of lottery tickets or shares to off-premises customers by telephone, email, instant messaging or similar electronic means, or by mail, parcel, delivery service or similar service
, without the written permission of the administrator
.
(13) (a) The retailer shall be responsible for the condition and security of lottery tickets received. If the retailer's lottery tickets are lost, stolen, mutilated, damaged, unaccountable or otherwise unsalable, the retailer shall be solely responsible for those tickets.
The
Except as provided in pars. (c) and (cm), the
administrator may not reimburse the retailer for those losses
other than unsalable tickets under par. (c)
.
SECTION 2.
Tax 61.08 (13) (cm) is created to read:
Tax 61.08 (13) (cm) 1. The administrator may credit the retailer's account for the value the retailer paid for instant scratch tickets that are stolen. In determining whether to provide credit, the administrator may consider the following factors:
a. Compliance with the reporting requirement under par. (b).
b. Whether the theft has been reported to law enforcement.
c. Final return date of the game to which the stolen tickets belong.
d. Validation of any ticket that is reported stolen.
e. The retailer's prior record of reporting stolen tickets to the department.
f. Security of the retailer's business and the place where tickets are stored.
g. Any other facts and circumstances the administrator believes pertinent.
2. Credit under this paragraph shall be the retailer's purchase price, and any credit shall be made to the retailer's electronic fund transfer account.
SECTION 3.
Effective date. This rule shall take effect on the first day of the month following publication in the Wisconsin Administrative Register as provided in s.
227.22 (2) (intro.)
, Stats.
ADMINISTRATIVE RULES
Fiscal Estimate & Economic Impact Analysis
|
Type of Estimate and Analysis
|
X
Original
⍽
Updated
⍽
Corrected
|
Administrative Rule Chapter, Title and Number
|
Chapter Tax 61 — Retailers
|
Subject
|
Lottery retailers
|
Fund Sources Affected
|
Chapter 20 , Stats. Appropriations Affected
|
⍽
GPR
⍽
FED
⍽
PRO
⍽
PRS
X
SEG
⍽
SEG-S
|
|
Fiscal Effect of Implementing the Rule
|
⍽
No Fiscal Effect
⍽
Indeterminate
|
⍽
Increase Existing Revenues
X
Decrease Existing Revenues
|
X
Increase Costs
X
Could Absorb Within Agency's Budget
⍽
Decrease Costs
|
The Rule Will Impact the Following (Check All That Apply)
|
⍽
State's Economy
⍽
Local Government Units
|
⍽
Specific Businesses/Sectors
⍽
Public Utility Rate Payers
|
Would Implementation and Compliance Costs Be Greater Than $20 million?
⍽
Yes
X
No
|
Policy Problem Addressed by the Rule
|
The rule does not create or revise policy, other than to reflect current law and department policy.
|
Summary of Rule's Economic and Fiscal Impact on Specific Businesses, Business Sectors, Public Utility Rate Payers, Local Governmental Units and the State's Economy as a Whole (Include Implementation and Compliance Costs Expected to be Incurred)
|
As indicated in the attached fiscal estimate, the proposed rule is expected to result in no significant change to total ticket sales or lottery operations, and has minimal fiscal effect.
No comments concerning the economic effect of the rule were submitted in response to the department's solicitation.
|
Benefits of Implementing the Rule and Alternative(s) to Implementing the Rule
|
Clarifications and guidance provided by administrative rules may lower the compliance costs for lottery retailers.
If the rule is not implemented, Chapter Tax 61 will be incomplete in that it will not reflect current law or department policy.
|
Long Range Implications of Implementing the Rule
|
No long-range implications are anticipated.
|
Compare With Approaches Being Used by Federal Government
|
N/A
|
Compare With Approaches Being Used by Neighboring States (Illinois, Iowa, Michigan and Minnesota
)
|
N/A
|
FISCAL ESTIMATE FORM
|
|
2013 Session
|
X
ORIGINAL
⍽
UPDATED
|
LRB #
|
|
|
INTRODUCTION #
|
|
⍽
CORRECTED
⍽
SUPPLEMENTAL
|
Admin rule #
|
Tax 61: Lottery retailers
|
Subject
Proposed order of the Department of Revenue relating to lottery retailers.
|
|
Fiscal Effect
|
State:
⍽
No State Fiscal Effect
Check columns below only if bill makes a direct appropriation or
affects a sum sufficient appropriation
⍽
Increase Existing Appropriation
⍽
Increase Existing Revenues
⍽
Decrease Existing Appropriation
X
Decrease Existing Revenues
⍽
Create New Appropriation
|
X
Increase Costs — May be Possible to Absorb Within Agency's Budget
X
Yes
⍽
No
⍽
Decrease Costs
|
Local: X
No Local Government Costs
|
1.
⍽
Increase Costs
|
3.
⍽
Increase Revenues
|
5. Types of Local Governmental Units Affected:
|
⍽
Permissive
⍽
Mandatory
|
⍽
Permissive
⍽
Mandatory
|
⍽
Towns
⍽
Villages
⍽
Cities
|
2.
⍽
Decrease Costs
|
4.
⍽
Decrease Revenues
|
⍽
Counties
⍽
Others
|
|
⍽
Permissive
⍽
Mandatory
|
⍽
Permissive
⍽
Mandatory
|
⍽
School Districts
⍽
WTCS Districts
|
Fund Sources Affected
⍽
GPR
⍽
FED
⍽
PRO
⍽
PRS
X
SEG
⍽
SEG-S
|
Affected Ch. 20 Appropriations
|
Assumptions Used in Arriving at Fiscal Estimate
The proposed rule updates Chapter
Tax 61
of the Administrative Code, pertaining to the state lottery, to eliminate discretionary authority provided to the lottery administrator that is not allowed under current law. The proposed rule also amends ch.
Tax 61
provisions to provide the administrator authority to reimburse retailers for stolen tickets.
Specifically, the proposed rule includes:
•
Removing the administrator's authority to allow retailers to add any service fee, handling fee, or other expenses to the purchase of a ticket.
•
Removing the administrator's authority to permit retailers to sell lottery tickets to customers by phone, mail, email, similar electronic means, delivery, or similar service.
•
Providing the administrator with the authority to credit a retailer's account for the value the retailer paid for instant scratch tickets that are stolen.
The department has the ability to cancel tickets that are reported lost or stolen. The administrative costs of providing retailers credit for stolen game tickets would be minimal and absorbed by the department. Since stolen tickets represent only a very small fraction of total ticket sales, and since it is anticipated that retailers will purchase tickets to replace stolen tickets, the proposed rule is expected to result in no significant change to total ticket sales or lottery operations.
Notice of Hearing
Revenue
NOTICE IS HEREBY GIVEN that, pursuant to ss.
73.10 (2) (b) 1.
and
79.05
, Stats., the Department of Revenue will hold a public hearing to consider permanent rules revising Chapters
Tax 16
and
19
, relating to local financial reporting and expenditure restraint payments.
Hearing Information
Date:
Friday, July 12, 2013
Time:
1:00 p.m.
Location:
Events Room
State Revenue Building
2135 Rimrock Road
Madison, WI 53713
Handicap access is available at the hearing location.
Appearances at the Hearing and Submittal of Written Comments
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person listed below or to
adminrules.wisconsin.gov
no later than
July 12, 2013
, and will be given the same consideration as testimony presented at the hearing.
Dale Kleven
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Telephone: (608) 266-8253
Analysis by the Department of Revenue
Statute interpreted
Statutory authority
Explanation of agency authority
Section
73.10 (2) (b) 1.
, Stats., provides that "[t]he department may require by rule all of the following:
a.
That the information it needs under par. (a) be submitted as annual financial statements, notes to the financial statements, and supporting schedules.
b.
That the statements, notes, and schedules under subd. 1. a. conform to generally accepted accounting principles promulgated by the Governmental Accounting Standards Board or its successor bodies.
c.
That the statements, notes, and schedules under subd. 1. a. be audited in accordance with generally accepted auditing standards."
Section
79.05
, Stats., is the underlying statutory basis for Chapter
Tax 19
.
Related statute or rule
There are no other applicable statutes or rules.
Plain language analysis
The proposed rule makes the following changes:
•
Amends s.
Tax 16.04 (2)
to reflect current reporting requirements. With the availability of electronic filing and department forms on the Internet, there is no longer a need for local governments to submit their own forms.
•
Amends s.
16.06 (4)
to reflect current address information.
Summary of, and comparison with, existing or proposed federal regulation
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Comparison with rules in adjacent states
The department is not aware of a similar rule in an adjacent state.
Summary of factual data and analytical methodologies
2012 Executive Order 61
and
2011 Wisconsin Act 46
requires state agencies to work with the Small Business Regulatory Review Committee to review the agency's administrative rules that may be particularly onerous to small businesses in Wisconsin. In response, the department initiated a comprehensive review of all of its administrative rules. The changes described above were identified as part of that review. No other data was used in the preparation of this rule order or this analysis.
Analysis and supporting documents used to determine effect on small business
This rule order makes changes to reflect current law and current department policy. It makes no policy or other changes having an effect on small business.
Anticipated costs incurred by private sector
This rule order does not have a fiscal effect on the private sector.
Effect on Small Business
This rule order does not affect small business.
Agency Contact Person
Text of Proposed Rule
SECTION 1.
Tax 16.04 (2) is amended to read:
Tax 16.04 (2) The required schedules shall be prepared on the forms provided by the department and in accordance with instructions issued by the department.
Local governments may elect to submit the required schedules on their own forms so long as those forms meet the specifications established by the department. Local governments electing to submit their own forms shall submit an example of their forms for review and approval by the department prior to December 31 of the year for which the schedules are to be prepared.
SECTION 2.
Tax 16.06 (4) (Note 1) is amended to read:
Tax 16.06 (4) (Note 1) Copies of the draft schedules required by s.
Tax 16.04 (1)
and the specifications referenced in s. Tax 16.04 (2)
may be obtained from:
Wisconsin Department of Revenue
Division of State/Local Finance
125 South Webster Street
P.O. Box
8933
8971
Madison, WI 53708
-8971
Telephone (608)
266-1611
264-6892
These schedules are new forms that substitute for the current annual financial report form filed by governmental units with the department of revenue.
SECTION 3.
Tax 19.03 (1) (c) (intro.) is amended to read:
Tax 19.03 (1) (c) (intro.) "Municipal operating budget increase" means an amount, expressed as a percentage and rounded to
2 places beyond the decimal, which results from dividing:
SECTION 4.
Effective date. This rule shall take effect on the first day of the month following publication in the Wisconsin Administrative Register as provided in s.
227.22 (2) (intro.)
, Stats.
ADMINISTRATIVE RULES
Fiscal Estimate & Economic Impact Analysis
|
Type of Estimate and Analysis
|
X
Original Updated Corrected
|
Administrative Rule Chapter, Title and Number
|
Chapters Tax 16 and 19 — Local financial reporting and expenditure restraint payments
|
Subject
|
Local financial reporting and expenditure restraint payments
|
Fund Sources Affected
|
Chapter 20 , Stats. Appropriations Affected
|
⍽
GPR
⍽
FED
⍽
PRO
⍽
PRS
⍽
SEG
⍽
SEG-S
|
|
Fiscal Effect of Implementing the Rule
|
X
No Fiscal Effect
⍽
Indeterminate
|
⍽
Increase Existing Revenues
⍽
Decrease Existing Revenues
|
⍽
Increase Costs
⍽
Could Absorb Within Agency's Budget
⍽
Decrease Costs
|
The Rule Will Impact the Following (Check All That Apply)
|
⍽
State's Economy
⍽
Local Government Units
|
⍽
Specific Businesses/Sectors
⍽
Public Utility Rate Payers
|
Would Implementation and Compliance Costs Be Greater Than $20 million?
⍽
Yes
X
No
|
Policy Problem Addressed by the Rule
|
The rule does not create or revise policy, other than to reflect current law and department policy.
|
Summary of Rule's Economic and Fiscal Impact on Specific Businesses, Business Sectors, Public Utility Rate Payers, Local Governmental Units and the State's Economy as a Whole (Include Implementation and Compliance Costs Expected to be Incurred)
|
As indicated in the attached fiscal estimate, the proposed rule has no fiscal effect on municipalities, counties, or the Department of Revenue.
No comments concerning the economic effect of the rule were submitted in response to the department's solicitation.
|
Benefits of Implementing the Rule and Alternative(s) to Implementing the Rule
|
Clarifications and guidance provided by administrative rules may lower the compliance costs for municipalities and counties.
If the rule is not implemented, Chapters Tax 16 and 19 will be incomplete in that they will not reflect current law or department policy.
|
Long Range Implications of Implementing the Rule
|
No long-range implications are anticipated.
|
Compare With Approaches Being Used by Federal Government
|
N/A
|
Compare With Approaches Being Used by Neighboring States (Illinois, Iowa, Michigan and Minnesota
)
|
N/A
|
FISCAL ESTIMATE FORM
|
|
2013 Session
|
X
ORIGINAL
⍽
UPDATED
|
LRB #
|
|
|
INTRODUCTION #
|
|
⍽
CORRECTED
⍽
SUPPLEMENTAL
|
Admin rule #
|
Tax 16: Local Financial Reporting
Tax 19: Expenditure Restraint Payment
|
Subject
Proposed order of the Department of Revenue relating to local financial reporting and expenditure restraint payments
|
|
Fiscal Effect
|
State:
X
No State Fiscal Effect
Check columns below only if bill makes a direct appropriation or
affects a sum sufficient appropriation
⍽
Increase Existing Appropriation
⍽
Increase Existing Revenues
⍽
Decrease Existing Appropriation
⍽
Decrease Existing Revenues
⍽
Create New Appropriation
|
⍽
Increase Costs — May be Possible to Absorb Within Agency's Budget
⍽
Yes
⍽
No
⍽
Decrease Costs
|
Local: X
No Local Government Costs
|
1.
⍽
Increase Costs
|
3.
⍽
Increase Revenues
|
5. Types of Local Governmental Units Affected:
|
⍽
Permissive
⍽
Mandatory
|
⍽
Permissive
⍽
Mandatory
|
⍽
Towns
⍽
Villages
⍽
Cities
|
2.
⍽
Decrease Costs
|
4.
⍽
Decrease Revenues
|
⍽
Counties
⍽
Others
|
|
⍽
Permissive
⍽
Mandatory
|
⍽
Permissive
⍽
Mandatory
|
⍽
School Districts
⍽
WTCS Districts
|
Fund Sources Affected
⍽
GPR
⍽
FED
⍽
PRO
⍽
PRS
⍽
SEG
⍽
SEG-S
|
Affected Ch. 20 Appropriations
|
Assumptions Used in Arriving at Fiscal Estimate
Summary
The proposal makes a number of updates and technical corrections to certain DOR administrative rules. These changes have no fiscal effect on municipalities, counties, or the DOR.
Detail of provisions
Sections 1 and 2 of the proposal affect only those municipalities or counties that have a population of 25,000 or more, or had a population of 25,000 or more on December 31, 1986, and now have a population of less than 25,000.
The current rule allows municipalities and counties to file the required annual financial report on either the form provided by Department of Revenue (DOR) or on a locally designed form approved by DOR. Under the proposal, the option of using a locally designed form is eliminated. The use of locally designed forms has decreased significantly, and using a uniform report form will permit increased automation of the processing of the information from these forms.
The address given in the rules for local governments to obtain the necessary forms is no longer occupied by DOR. The address is updated to the current address.
Section 3 of the proposal corrects a typographical error in the definition of "municipal operating budget" for purposes of determining eligibility for the expenditure restraint payment.
Notice of Hearing
Revenue
NOTICE IS HEREBY GIVEN that, pursuant to ss.
70.32 (2) (c) 1i.
and
73.09 (1)
, Stats., the Department of Revenue will hold a public hearing to consider permanent rules revising Chapters
Tax 12
and
18
, relating to property tax and assessment of agricultural property.
Hearing Information
Date:
Friday, July 12, 2013
Time:
11:00 a.m.
Location:
Events Room
State Revenue Building
2135 Rimrock Road
Madison, WI 53713
Handicap access is available at the hearing location.
Appearances at the Hearing and Submittal of Written Comments
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person listed below or to
adminrules.wisconsin.gov
no later than
July 12, 2013
, and will be given the same consideration as testimony presented at the hearing.
Dale Kleven
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Telephone: (608) 266-8253
Analysis by the Department of Revenue
Statutes interpreted
Statutory authority
Explanation of agency authority
Section
70.32 (2) (c) 1i.
Stats., provides that agricultural use "means agricultural use as defined by the department of revenue by rule..." This provision applies to the proposed change to ch.
Tax 18
.
Section
73.09 (1)
, Stats., provides "[t]he department of revenue shall establish by rule the level of certification under sub. (3), the continuing education requirements under sub. (4), examinations under sub. (5), and the requirements for and responsibilities associated with temporary certification under sub. (6) for all assessors and assessment personnel of each local unit of government and for county assessor systems under s.
70.99
." This provision applies to ch.
Tax 12
.
Related statute or rule
There are no other applicable statutes or rules.
Plain language analysis
The proposed rule makes the following changes:
•
Amends s.
Tax 12.06
to eliminate redundancy with the Wisconsin Property Assessment Manual.
•
Revises s.
Tax 12.07
to provide for more frequent update of assessment districts through the Wisconsin Property Assessment Manual.
•
Repeals subchapter I of Chapter
Tax 18
and removes other references throughout the chapter to an agricultural assessment transitional period that lasted from 1996 to 1997.
Summary of, and comparison with, existing or proposed federal regulation
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Comparison with rules in adjacent states
The department is not aware of a similar rule in an adjacent state.
Summary of factual data and analytical methodologies
2012 Executive Order 61
and
2011 Wisconsin Act 46
requires state agencies to work with the Small Business Regulatory Review Committee to review the agency's administrative rules that may be particularly onerous to small businesses in Wisconsin. In response, the department initiated a comprehensive review of all of its administrative rules. The changes described above were identified as part of that review. No other data was used in the preparation of this rule order or this analysis.
Analysis and supporting documents used to determine effect on small business
This rule order makes changes to reflect current law and current department policy. It makes no policy or other changes having an effect on small business.
Anticipated costs incurred by private sector
This rule order does not have a fiscal effect on the private sector.
Effect on Small Business
This rule order does not affect small business.
Agency Contact Person
Text of Proposed Rule
SECTION 1.
Tax 12.05 (1) (b) and (c) (intro.) are amended to read:
Tax 12.05 (1) (b) The applicant shall have a job commitment from an elected or appointed assessor, from a firm contracting to make the assessment under s.
70.05 (2)
,
70.055
, or
70.75
, Stats., or a job commitment from the
bureau of property tax
department
.
(c) (intro.) The certified individual signing the assessment roll for a local tax unit of government or county assessor system under s.
70.99
, Stats., or the applicant's immediate supervisor if in the
bureau of property tax
department
, shall be responsible to see that the following conditions are met:
SECTION 2.
Tax 12.06 (1) (a) 1. (intro.) is renumbered Tax 12.06 (1) (a) 1. and amended to read:
Tax 12.06 (1) (a) 1. Assessment technician shall be authorized to perform
,
duties
in accordance with the Wisconsin Property Assessment Manual
, and
under the direct supervision of a property appraiser or an assessor
, the following duties:
.
SECTION 3.
Tax 12.06 (1) (a) 1. a. to g. are repealed.
SECTION 4.
Tax 12.06 (1) (b) 1. (intro.) is renumbered Tax 12.06 (1) (b) 1. and amended to read:
Tax 12.06 (1) (b) 1. Property appraiser shall be authorized to perform
,
duties
in accordance with the Wisconsin Property Assessment Manual
, and
under the direct supervision of an assessor
, the duties of an assessment technician and the following duties:
.
SECTION 5.
Tax 12.06 (1) (b) 1. a. to e. are repealed.
SECTION 6.
Tax 12.065 (1) (c), (2) (b), and (6) are amended to read:
Tax 12.065 (1) (c) "Committee" means the advisory committee appointed by the department from, but not limited to, the following groups: the department; league of Wisconsin municipalities, the assessor's section; the Wisconsin association of assessing officers; county assessor systems; the
vocational technical school program
Wisconsin technical college system
; the
alliance of cities
University of Wisconsin Extension; the Wisconsin towns association
; private appraisal firms or individuals.
(2) (b) The program shall be attended and completed not earlier than 5 years preceding the expiration of the applicant's current certification period.
For certifications issued after January 1, 1981, the earliest program attended may not begin prior to the date of issuance of the applicant's current certification.
(6)
Address
. All correspondence to the department shall be sent to:
Wisconsin Department of Revenue
Committee on Continuing Assessor Education
Division of State and Local Finance
c/o Assessor Certification and Training Unit
PO Box
8933
8971
2135 Rimrock Road
Madison, WI
53708-8933
53708-8971
SECTION 7.
Tax 12.07 is repealed and recreated to read:
Tax 12.07
Assessment districts.
(1)
Levels of certification.
Based on the complexity of assessment functions and the various classes of property within each taxation district, the department has established the levels of certification required for statutory assessors of counties and municipalities as follows:
(a) Assessor 1
(b) Assessor 2
(c) Assessor 3
Note: See s.
Tax 12.06 (2)
for a description of the duties of an assessor 1, 2, and 3.
(2)
Counties and municipalities. (
a
)
The department shall establish the level of certification under sub. (1) required for statutory assessors of each county and municipality and publish this information in the Wisconsin Property Assessment Manual.
(b) The department shall review the levels of certification under par. (a) after every decennial census of the United States of America and revise them as needed. The levels of certification as revised under this paragraph shall be published by the department in the Wisconsin Property Assessment Manual.
(c) A revision under par. (b) shall take effect January 1 of the second year after publication in the Wisconsin Property Assessment Manual.
SECTION 8.
Tax 12.075, 12.08, and 12.10 are repealed.
SECTION 9.
Tax 12.40 is repealed.
SECTION 10.
Tax 12.50 (1) and (3) (b) are amended to read:
Tax 12.50 (1)
Applicability
. The general property tax exemption applies whether the solar and wind energy systems
certified by the department of commerce under s. 101.57 (4), Stats.,
are deemed personal property or are so affixed to the realty as to be classified as real estate.
(3) (b) The claim for exemption shall be submitted to the assessor no later than the
April
March
1 immediately following the assessment date for which the exemption is claimed.
SECTION 11.
Tax 12.50 (4) is repealed.
SECTION 12.
Subchapter I of ch. Tax 18 is repealed.
SECTION 13.
Subchapter II (title) of ch. Tax 18 is repealed.
SECTION 14.
Tax 18.04 is amended to read:
Tax 18.04
Purpose.
The purpose of this
subchapter
chapter
is to provide definitions and procedures for the department and municipal assessors to classify certain real property as agricultural or other, and to value such property for property tax purposes
, beginning in 1998
.
SECTION 15.
Tax 18.05 (intro.) and (1) (a) are amended to read:
Tax 18.05 (intro.)
Definitions.
In this
subchapter
chapter
:
(1) (a) Activities included in subsector 111 Crop Production, set forth in the North American Industry Classification System (NAICS), United States, 1997, published by the executive office of the president, U.S. office of management and budget.
"Agricultural use" does not include growing short rotation woody trees with a growing and harvesting cycle of 10 years or less for pulp or tree stock under NAICS industry 111421.
SECTION 16.
Tax 18.07 (2) is amended to read:
Tax 18.07 (2) Not later than January 1
, 1998, and each January 1 thereafter
of each year
, the department shall provide assessors with the use value per acre for each category of agricultural land in each municipality, calculated under sub. (1). The use value per acre for each category of agricultural land in each municipality shall be published annually in the Wisconsin property assessment manual.
SECTION 17.
Tax 18.08 is repealed.
SECTION 18.
Effective date. This rule shall take effect on the first day of the month following publication in the Wisconsin Administrative Register as provided in s.
227.22 (2) (intro.)
, Stats.
ADMINISTRATIVE RULES
Fiscal Estimate & Economic Impact Analysis
|
Type of Estimate and Analysis
|
X
Original
⍽
Updated
⍽
Corrected
|
Administrative Rule Chapter, Title and Number
|
Chapters Tax 12 and 18 — Property tax and assessment of agricultural property
|
Subject
|
Property tax and assessment of agricultural property
|
Fund Sources Affected
|
Chapter 20 , Stats. Appropriations Affected
|
⍽
GPR
⍽
FED
⍽
PRO
⍽
PRS
⍽
SEG
⍽
SEG-S
|
|
Fiscal Effect of Implementing the Rule
|
X
No Fiscal Effect
⍽
Indeterminate
|
⍽
Increase Existing Revenues
⍽
Decrease Existing Revenues
|
⍽
Increase Costs
⍽
Could Absorb Within Agency's Budget
⍽
Decrease Costs
|
The Rule Will Impact the Following (Check All That Apply)
|
⍽
State's Economy
⍽
Local Government Units
|
⍽
Specific Businesses/Sectors
⍽
Public Utility Rate Payers
|
Would Implementation and Compliance Costs Be Greater Than $20 million?
⍽
Yes
X
No
|
Policy Problem Addressed by the Rule
|
The rule does not create or revise policy, other than to reflect current law and department policy.
|
Summary of Rule's Economic and Fiscal Impact on Specific Businesses, Business Sectors, Public Utility Rate Payers, Local Governmental Units and the State's Economy as a Whole (Include Implementation and Compliance Costs Expected to be Incurred)
|
As indicated in the attached fiscal estimate, the proposed rule has no fiscal effect on municipalities, counties, or the Department of Revenue.
No comments concerning the economic effect of the rule were submitted in response to the department's solicitation.
|
Benefits of Implementing the Rule and Alternative(s) to Implementing the Rule
|
Clarifications and guidance provided by administrative rules may lower the compliance costs for municipalities and counties.
If the rule is not implemented, Chapters Tax 12 and 18 will be incomplete in that they will not reflect current law or department policy.
|
Long Range Implications of Implementing the Rule
|
No long-range implications are anticipated.
|
Compare With Approaches Being Used by Federal Government
|
N/A
|
Compare With Approaches Being Used by Neighboring States (Illinois, Iowa, Michigan and Minnesota
)
|
N/A
|
FISCAL ESTIMATE FORM
|
|
2013 Session
|
X
ORIGINAL
⍽
UPDATED
|
LRB #
|
|
|
INTRODUCTION #
|
|
⍽
CORRECTED
⍽
SUPPLEMENTAL
|
Admin rule #
|
Tax 12: Property Tax
Tax 18: Assessment of Agricultural Property
|
Subject
Proposed order of the Department of Revenue relating to property tax and assessment of agricultural property
|
|
Fiscal Effect
|
State:
X
No State Fiscal Effect
Check columns below only if bill makes a direct appropriation or
affects a sum sufficient appropriation
⍽
Increase Existing Appropriation
⍽
Increase Existing Revenues
⍽
Decrease Existing Appropriation
⍽
Decrease Existing Revenues
⍽
Create New Appropriation
|
⍽
Increase Costs — May be Possible to Absorb Within Agency's Budget
⍽
Yes
⍽
No
⍽
Decrease Costs
|
Local:
X
No Local Government Costs
|
1.
⍽
Increase Costs
|
3.
⍽
Increase Revenues
|
5. Types of Local Governmental Units Affected:
|
⍽
Permissive
⍽
Mandatory
|
⍽
Permissive
⍽
Mandatory
|
⍽
Towns
⍽
Villages
⍽
Cities
|
2.
⍽
Decrease Costs
|
4.
⍽
Decrease Revenues
|
⍽
Counties
⍽
Others
|
|
⍽
Permissive
⍽
Mandatory
|
⍽
Permissive
⍽
Mandatory
|
⍽
School Districts
⍽
WTCS Districts
|
Fund Sources Affected
⍽
GPR
⍽
FED
⍽
PRO
⍽
PRS
⍽
SEG
⍽
SEG-S
|
Affected Ch. 20 Appropriations
|
Assumptions Used in Arriving at Fiscal Estimate
Summary
The proposal makes a number of updates and technical corrections to certain DOR administrative rules. These changes have no fiscal effect on municipalities, counties, or the DOR.
Detail of provisions
Section 1 of the proposal replaces a reference to a bureau in the Department of Revenue (DOR) that no longer exists with a reference to the department.
Sections 2 to 5 of the proposal update the descriptions of what an assessment technician and a property appraiser are allowed to do in the property assessment process. The current rule does not reflect the range of duties that persons in such positions are permitted to do under the Wisconsin Property Assessment Manual.
Section 6 of the proposal updates the list of persons who sit on the advisory committee that makes recommendations to the DOR on continuing education requirements for licensed assessors and assessment staff.
Sections 7 and 8 of the proposal relate to the licensure level (there are 3 such levels) required by assessors. The levels are set such that the more complex a job the assessor must complete, the higher level of licensure that is needed. These levels are currently specified in rule by county and for certain municipalities. The revision would no longer specify these levels in rule, but instead require DOR to publish these levels in the Wisconsin Property Assessment Manual, and to change these levels every 10 years to reflect changes in local populations as determined by the decennial federal census.
Sections 9 and 10 of the proposal repeal rules regarding notification of increased assessment, county review of equalized values, the confidentiality of manufacturing assessment forms, and the waste treatment exemption. These repeals remove obsolete and unnecessary provisions. Current statutes provide sufficient direction to carry out these duties.
Sections 11 and 12 of the proposal deal with the rules on the exemption for solar and wind energy systems. The proposal deletes a reference to a department of commerce certification that no longer exists, changes the exemption request date to conform to current law, and deletes an obsolete sunset provision.
Section 13 of the proposal deletes the rules which governed how agricultural land was to be assessed for 1996 and 1997. These rules are no longer needed. Sections 14 and 16 remove obsolete effective date references.
Section 15 of the proposal deletes a reference to the growing of short rotation woody trees since the statutes have been changed so that such activity now qualifies for agricultural assessment.
Section 17 of the proposal deletes a redundant provision.
Notice of Hearing
Revenue
NOTICE IS HEREBY GIVEN that, pursuant to ss.
15.03
,
15.435
,
70.395 (2) (hg)
,
76.07 (5) (b)
, and
77.30
, Stats., the Department of Revenue will hold a public hearing to consider permanent rules revising Chapters
Tax 6
,
13
, and
15
, relating to public utility taxation, investment and local impact fund, and real estate transfer fee.
Hearing Information
Date:
Friday, July 12, 2013
Time:
9:00 a.m.
Location:
Events Room
State Revenue Building
2135 Rimrock Road
Madison, WI 53713
Handicap access is available at the hearing location.
Appearances at the Hearing and Submittal of Written Comments
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person listed below or to
adminrules.wisconsin.gov
no later than
July 12, 2013
, and will be given the same consideration as testimony presented at the hearing.
Dale Kleven
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Telephone: (608) 266-8253
Analysis by the Department of Revenue
Statute interpreted
Statutory authority
Explanation of agency authority
The Investment and Local Impact Fund Board, as created by s.
15.435
, Stats., and attached to the department under s.
15.03
, Stats., is required under s.
70.395 (2) (hg)
, Stats., to "
…
by rule, establish fiscal guidelines and accounting procedures for the use of payments under pars. (d), (f), (fm) and (g), sub. (3) and s.
293.65 (5)
." These provisions apply to the proposed revision to s.
Tax 13.05 (1) (b)
.
Section
76.07 (5) (b)
, Stats., provides "[t]he department shall promulgate rules relating to the general principles of the indicators of value..." This provision applies to the proposed changes to Chapter
Tax 6
.
Section
77.30
, Stats., provides "[t]he secretary of revenue may adopt, pursuant to ch.
227
, such rules as the secretary deems necessary in the administration of this subchapter
…
" This provision applies to the proposed repeal of ss.
Tax 15.03 (2) (b)
and
(c)
and
15.05 (5)
.
Related statute or rule
There are no other applicable statutes or rules.
Plain language analysis
The proposed rule makes the following changes:
•
Amends s.
Tax 6.50 (4) (b)
to be consistent with national unit valuation standards.
•
Updates department contact and form references throughout Chapter
Tax 6
.
Summary of, and comparison with, existing or proposed federal regulation
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Comparison with rules in adjacent states
The department is not aware of a similar rule in an adjacent state.
Summary of factual data and analytical methodologies
2012 Executive Order 61
and
2011 Wisconsin Act 46
requires state agencies to work with the Small Business Regulatory Review Committee to review the agency's administrative rules that may be particularly onerous to small businesses in Wisconsin. In response, the department initiated a comprehensive review of all of its administrative rules. The changes described above were identified as part of that review. No other data was used in the preparation of this rule order or this analysis.
Analysis and supporting documents used to determine effect on small business
This rule order makes changes to reflect current law and current department policy. It makes no policy or other changes having an effect on small business.
Anticipated costs incurred by private sector
This rule order does not have a fiscal effect on the private sector.
Effect on Small Business
This rule order does not affect small business.
Agency Contact Person
Text of Proposed Rule
SECTION 1.
Tax 6.02 is amended to read:
Tax 6.02
Returns for public utilities.
Forms that are used in the administration of the various taxes levied according to ch.
76
, Stats., may be obtained from the Wisconsin Department of Revenue,
Bureau of Utility and Special Taxes
Division of State and Local Finance
, P.O. Box
8933
8971
, Madison, WI 53708
-8971
.
SECTION 2.
Tax 6.40 (2) (a) and (b) are amended to read:
Tax 6.40 (2) (a) Requests for approval by public utilities subject to taxation under s.
76.13
, Stats., for each waste treatment facility shall be made by completing the form entitled "
Application for Exemption of
Report of Exempted
Waste Treatment Facility-Utility." All actual costs of purchase or construction of the facility must be reflected on this form. The completed form is due January 15 of each year and is to be filed annually except in years subsequent to purchase or construction where no capital changes have occurred to the waste treatment facility, in which case a summary sheet may be submitted for these facilities. For good cause shown upon application by the applicant, the department may grant an extension of time not exceeding 120 days in which to file the application form.
(b) The completed form "
Application for Exemption of
Report of Exempted
Waste Treatment Facility-Utility" should be sent to the
Bureau of Utility and Special Taxes
Division of State and Local Finance
.
Note:
The address for mailing the application form is Wisconsin Department of Revenue,
Bureau of Utility and Special Taxes,
Division of State and Local Finance, PO Box 8971, Madison WI 53708-8971.
SECTION 3.
Tax 6.50 (4) (b) is amended to read:
Tax 6.50 (4) (b) The department shall make adequate and reasonable allowances for loss of value due to all causes including physical depreciation, functional and economic obsolescence, regulatory required write-offs and utility plant acquisition adjustments.
The department shall also make required allowances for property which is not taxable under ch. 76, Stats., which includes but is not limited to, future use property, except when included in the rate base, approved waste treatment facilities, licensed motor vehicles, nonoperating property, property allocable outside the state and property leased to others.
The cost indicator for regulated public utilities shall recognize that an asset's value generally is limited by its value for ratemaking purposes. The cost indicator shall include construction work in-progress regardless of the treatment for ratemaking purposes.
SECTION 4.
Tax 13.05 (1) (intro.) is renumbered Tax 13.05 (1) and amended to read:
Tax 13.05 (1)
Net proceeds tax
. Fifteen days after collection of the tax, the department of administration, upon certification of the department of revenue, shall transfer the
amount collected as follows:
first dollar payment and the taxes collected to the impact fund.
SECTION 5.
Tax 13.05 (1) (b) is repealed.
SECTION 6.
Tax 15.03 (2) (intro.) is renumbered Tax 15.03 (2) and amended to read:
Tax 15.03 (2) Conveyances by means of a sheriff's sale
:
where the grantee is a third party with no prior interest in the deed or mortgage.
SECTION 7.
Tax 15.03 (2) (a) to (c) are repealed.
SECTION 8.
Tax 15.05 (5) is repealed.
SECTION 9.
Effective date. This rule shall take effect on the first day of the month following publication in the Wisconsin Administrative Register as provided in s.
227.22 (2) (intro.)
, Stats.
ADMINISTRATIVE RULES
Fiscal Estimate & Economic Impact Analysis
|
Type of Estimate and Analysis
|
X
Original
⍽
Updated
⍽
Corrected
|
Administrative Rule Chapter, Title and Number
|
Chapters Tax 6, 13, and 15 — Public utility taxation; investment and local impact fund; and real estate transfer fee
|
Subject
|
Public utility taxation, investment and local impact fund, and real estate transfer fee
|
Fund Sources Affected
|
Chapter 20 , Stats. Appropriations Affected
|
⍽
GPR
⍽
FED
⍽
PRO
⍽
PRS
⍽
SEG
⍽
SEG-S
|
|
Fiscal Effect of Implementing the Rule
|
X
No Fiscal Effect
⍽
Indeterminate
|
⍽
Increase Existing Revenues
⍽
Decrease Existing Revenues
|
⍽
Increase Costs
⍽
Could Absorb Within Agency's Budget
⍽
Decrease Costs
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The Rule Will Impact the Following (Check All That Apply)
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⍽
State's Economy
⍽
Local Government Units
|
⍽
Specific Businesses/Sectors
⍽
Public Utility Rate Payers
|
Would Implementation and Compliance Costs Be Greater Than $20 million?
⍽
Yes
X
No
|
Policy Problem Addressed by the Rule
|
The rule does not create or revise policy, other than to reflect current law and department policy.
|
Summary of Rule's Economic and Fiscal Impact on Specific Businesses, Business Sectors, Public Utility Rate Payers, Local Governmental Units and the State's Economy as a Whole (Include Implementation and Compliance Costs Expected to be Incurred)
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As indicated in the attached fiscal estimate, the proposed rule has no fiscal effect on municipalities, counties, or the Department of Revenue.
No comments concerning the economic effect of the rule were submitted in response to the department's solicitation.
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Benefits of Implementing the Rule and Alternative(s) to Implementing the Rule
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Clarifications and guidance provided by administrative rules may lower the compliance costs for municipalities and counties.
If the rule is not implemented, Chapters Tax 6, 13, and 15 will be incomplete in that they will not reflect current law or department policy.
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Long Range Implications of Implementing the Rule
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No long-range implications are anticipated.
|
Compare With Approaches Being Used by Federal Government
|
N/A
|
Compare With Approaches Being Used by Neighboring States (Illinois, Iowa, Michigan and Minnesota
)
|
N/A
|
FISCAL ESTIMATE FORM
|
|
2013 Session
|
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LRB #
|
|
X
ORIGINAL
⍽
UPDATED
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INTRODUCTION #
|
|
⍽
CORRECTED
⍽
SUPPLEMENTAL
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Admin rule #
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Tax 6: Public Utility Taxation
Tax 13: Investment & Local Impact Fund
Tax 15: Real Estate Transfer Fee
|
Subject
Proposed order of the Department of Revenue relating to public utility taxation, investment and local impact fund, and real estate transfer fee
|
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Fiscal Effect
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State:
X
No State Fiscal Effect
Check columns below only if bill makes a direct appropriation or
affects a sum sufficient appropriation
⍽
Increase Existing Appropriation
⍽
Increase Existing Revenues
⍽
Decrease Existing Appropriation
⍽
Decrease Existing Revenues
⍽
Create New Appropriation
|
⍽
Increase Costs — May be Possible to Absorb Within Agency's Budget
⍽
Yes
⍽
No
⍽
Decrease Costs
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Local:
X
No Local Government Costs
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1.
⍽
Increase Costs
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3.
⍽
Increase Revenues
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5. Types of Local Governmental Units
Affected:
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⍽
Permissive
⍽
Mandatory
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⍽
Permissive
⍽
Mandatory
|
⍽
Towns
⍽
Villages
⍽
Cities
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2.
⍽
Decrease Costs
|
4.
⍽
Decrease Revenues
|
⍽
Counties
⍽
Others
|
|
⍽
Permissive
⍽
Mandatory
|
⍽
Permissive
⍽
Mandatory
|
⍽
School Districts
⍽
WTCS Districts
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Fund Sources Affected
⍽
GPR
⍽
FED
⍽
PRO
⍽
PRS
⍽
SEG
⍽
SEG-S
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Affected Ch. 20 Appropriations
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Assumptions Used in Arriving at Fiscal Estimate
Summary
The proposal makes a number of updates and technical corrections to certain DOR administrative rules. These changes have no fiscal effect on municipalities, counties, or the DOR.
Detail of provisions
Section 1 of the proposal updates the address from which utilities can obtain the forms they are required to use in their annual filings with the Department of Revenue (DOR).
Section 2 of the proposal changes the name of a report form to the current name and updates the DOR address from which the required from can be obtained.
Section 3 of the proposal is not consistent with current practices under which certain utilities are valued on a unit basis. The proposal would make the rule consistent with current DOR practices.
Sections 4 and 5 of the proposal update the rules to reflect the repeal (in
1997 Wisconsin Act 27
) of the Badger Fund. The Badger Fund was a segregated fund into which 40% of the collections from the mining net proceeds tax (after certain allocations) were deposited.
Sections 6 to 8 of the proposal update the real estate transfer fee rules to reflect how sheriff's sales are handled under current law. Under current law, a conveyance by or in lieu of foreclosure to a person holding a mortgage or to a seller under a land contract is specifically exempt from the transfer fee. However, a conveyance by or in lieu of foreclosure to someone with no prior interest in the mortgage or deed is not exempt.
Notice of Hearing
Workforce Development
Employment and Training, Chs. DWD 805-830
NOTICE IS HEREBY GIVEN that pursuant to ss.
103.005 (1)
and
106.27 (2g)
, Stats., the Department of Workforce Development proposes to hold a public hearing to consider the creation of Chapter
DWD 801
, relating to workforce training grants under the Wisconsin Fast Forward program.
Hearing Information
Date:
Monday, July 15, 2013
Time:
10:00 a.m.
Location:
G.E.F. 1 Building, B 103
201 E. Washington Avenue
Madison, WI
Interested persons are invited to appear at the hearing and will be afforded the opportunity to make an oral presentation of their positions. Persons making oral presentations are requested to submit their facts, views, and suggested rewording in writing.
Visitors to the GEF 1 building are requested to enter through the left East Washington Avenue door and register with the customer service desk. The entrance is accessible via a ramp from the corner of Webster Street and East Washington Avenue. If you have special needs or circumstances regarding communication or accessibility at the hearing, please call (608) 266-9427 at least 10 days prior to the hearing date. Accommodations such as ASL interpreters, English translators, or materials in audiotape format will be made available on request to the fullest extent possible.
Written Comments and Deadline for Submission
Written comments may be submitted to Howard Bernstein, Office of Legal Counsel, Dept. of Workforce Development, P.O. Box 7946, Madison, WI 53707-7946 or by email to
howard.bernstein@dwd.wisconsin.gov
. The deadline for submission is July 17, 2013. Written comments will be given the same consideration as testimony presented at the hearing.
Availability of Rules
The proposed rules are available at the website
http://adminrules.wisconsin.gov
.
This site allows you to view documents associated with this rule's promulgation, register to receive email notification whenever the Department posts new information about this rulemaking order, and submit comments and view comments by others during the public comment period. You may receive a paper copy of the rule by contacting Howard Bernstein at the addresses given above or by telephone at (608) 266-9427.
Analysis Prepared by the Department of Workforce Development
Statutory authority
Statute interpreted
Explanation of agency authority
2013 Wisconsin Act 9
creates a program in the Department of Workforce Development (DWD) for the development and implementation of workforce training grants to be used for the training of unemployed and underemployed workers in this state or for the training of incumbent employees of businesses in this state.
Act 9 mandates that grantees report to DWD regarding how grant money was used and the outcomes achieved, and requires DWD to promulgate rules prescribing the information to be contained in these reports. It also requires DWD to create grant application forms, procedures, and criteria, and permits DWD to audit and inspect the records of grantees.
Summary of the proposed rule
This rule establishes the general criteria, procedures, requirements and conditions for the award of Wisconsin Fast Forward workforce training grants. It allows for grant applications from any public or private organization, including an employer or an economic development agency or training provider that is working with an employer.
The rule provides for the solicitation of applications for grants in the form of Grant Program Announcements (GPAs). Each grant applicant will be asked to provide information about itself and a description of the its proposed training program, including the proposed program budget and the proposed matching funds to be provided by the applicant.
The proposed rule provides that grant applications shall receive a preliminary review to ensure that they meet the basic requirements of the GPA. Applications which satisfy this review shall then be evaluated and ranked in relation to a series of factors relating to the capability of the applicant, the specifics of the proposal, and the potential economic and workforce capacity impacts of the proposal. The Department may also consider factors such as underserved populations and geographic areas.
The rule establishes an overall procedure for awarding grants and guidelines for grant administration, the use of grant funds and the provision of matching funds by grantees. Each grantee will be required to report on the use and effect of the grant funds in terms of information on the number of trainees, the trainees that have completed the program, and whether trainees have obtained new employment with increased wages or increased hours of work.
Summary of analytical methodology
The rules of other public grant programs were reviewed as part of the process for developing this proposed rule. No other data or analysis was needed.
Comparison to federal law
The federal Workforce Investment Act of 1998 provides
funding for employment and training programs to the state with the guidance of the State Council for Workforce Investment. Grant allocations go to 11 regional workforce development boards, which fund and supervise local programs. P
rograms for employment placement and retention, job training, and education-related training are delivered through the
Wisconsin Job Centers.
Comparison with statutes and rules in adjacent states
Minnesota
The Minnesota Job Skills Partnership Program is a state grant program which links state businesses with colleges, technical colleges, and universities to provide skill development training to workers. Approximately 70% of the grants go to state manufacturers; the next most numerous category is health care industries. It is a financial match program in which employers provide approximately 2 dollars for every public dollar provided. Partnership grants are awarded in amounts up to $400,000. About 80% of the grants are awarded to Colleges and Technical Colleges within the Minnesota State Community and Technical College system.
Illinois
The Illinois Department of Commerce and Economic Opportunity, Office of Business Development, offers a grant program entitled Employer Training Investment Program. Grants may be awarded to individual businesses or to intermediary organizations operating multi-company training programs. The grants are intended to enable companies to remain competitive, expand into new markets or introduce more efficient technology. ETIP grants may reimburse Illinois companies for up to 50 percent of the eligible cost of training their employees. In fiscal year 2010, this program gave out 15 grants totaling $6.4 million ranging from $60,000 to $1.1 million.
Iowa
The Skilled Iowa Initiative offers assessments, certification programs, and internships in cooperation with public schools, community colleges, and universities, to work with employers seeking to expand the number of available "middle-skill" workers.
Michigan
The Michigan Industry Cluster Approach strategy focuses on five industry clusters (agriculture, energy, healthcare, information technology, and manufacturing) and works with employers to identify industry demand and vacancies, and provide input into the design of educational program offerings and skills requirements. The state's policy is to aligns services and programs with the identified needs for workers and skills. Programs are listed on Michigan's "WIA Eligible Training Provider List" based on input from employers.
Analysis used to determine effect on small business
Effect on Small Business
The proposed rule has no effect on a small business that does not apply for a workforce training grant. Any business that chooses to apply for a grant, with or without partners, will have to comply with the administration and reporting requirements of the rule and the grant agreement.
Agency Contact for Program Issues
Dennis C. Schuh, Program Manager
DWD Office of Skills Development
P.O. Box 7946
Madison, WI 53707
(608) 267-3803
Agency Contact for Rulemaking Issues
Howard Bernstein, DWD Legal Counsel
P.O. Box 7946
Madison. WI 53707
(608) 266-9427
howard.bernstein@dwd.wisconsin.gov
STATE OF WISCONSIN
DOA 2049 (R 07/2011)
ADMINISTRATIVE RULES
Fiscal Estimate & Economic Impact Analysis
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Type of Estimate and Analysis
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X
Original
⍽
Updated
⍽
Corrected
|
Administrative Rule Chapter, Title and Number
|
ch. DWD 801
|
Subject
|
Workforce Training Grants under s. 106.27 (2g), Stats.
|
Fund Sources Affected
|
Chapter 20 , Stats. Appropriations Affected
|
⍽
GPR
⍽
FED
⍽
PRO
⍽
PRS
⍽
SEG
⍽
SEG-S
|
|
Fiscal Effect of Implementing the Rule
|
X
No Fiscal Effect
⍽
Indeterminate
|
⍽
Increase Existing Revenues
⍽
Decrease Existing Revenues
|
⍽
Increase Costs
⍽
Could Absorb Within Agency's Budget
⍽
Decrease Costs
|
The Rule Will Impact the Following (Check All That Apply)
|
⍽
State's Economy
⍽
Local Government Units
|
⍽
Specific Businesses/Sectors
⍽
Public Utility Rate Payers
|
Would Implementation and Compliance Costs Be Greater Than $20 million?
⍽
Yes
X
No
|
Policy Problem Addressed by the Rule
|
The proposed rule implements the requirement in s. 106.27(2g), Stats., that DWD promulgate rules prescribing procedures and criteria for awarding grants and the information that must be contained in the reports that are required from the grantees.
|
Summary of Rule's Economic and Fiscal Impact on Specific Businesses, Business Sectors, Public Utility Rate Payers, Local Governmental Units and the State's Economy as a Whole (Include Implementation and Compliance Costs Expected to be Incurred)
|
The proposed rule does not create any costs in the administration of the workforce training grants program that are independent of the fiscal effect of 2013 Wisconsin Act 9 (2013 Assembly Bill 14), which created the program. A copy of the fiscal estimate for AB 14/Act 9 is attached.
|
Benefits of Implementing the Rule and Alternative(s) to Implementing the Rule
|
The rule simply carries out the instructions of the statute.
|
Long Range Implications of Implementing the Rule
|
None distinct from the statute.
|
Compare With Approaches Being Used by Federal Government
|
The rule analysis contains a comparison to the federal Workforce Investment Act.
|
Compare With Approaches Being Used by Neighboring States (Illinois, Iowa, Michigan and Minnesota
)
|
These comparisons are also in the rule analysis.
|
Name and Phone Number of Contact Person
|
Howard Bernstein, Legal Counsel, DWD (608) 266-9427
|
