State Computer Aid
Statute Reference
Chapter 79.095 State Computer Aid
Funding
Established in 1997 Wisconsin Act 237
Eligibility
School districts automatically receive this aid--no claim is necessary. There are no eligibility criteria for this aid program nor proration of aid.
Aid Computation
Since 1999, computers, software and related equipment have been exempt from the property tax. Effective as of 2003(04), an additional exemption for cash registers and fax machines was created. To hold taxpayers and local governments harmless from the impact of removing this property from the taxable base, the Legislature created Computer Aid. Computer Aid payments are intended to replace the property taxes that would have otherwise been collected from the now-exempt property.
Historically, a school district’s October 1 Certification of Tax Apportionment TIF-Out property value was accompanied by an October 1 Certification of Exempt Computer value. The Department of Revenue (DOR) certifies both sets of values and each was utilized in determining the district’s tax rate and corresponding Computer Aid amount, respectively.
Within the 2017-19 state budget (2017 Wisconsin Act 59), s. 79.095, Wis. Stats was amended to change the way computer exempt aid is calculated. As a result of this state law change, the DOR is no longer required to certify current year exempt computer values.
For the 2017-2018 exempt computer aid payments (payable by DOR in July 2018), s. 79.095(4)(b), Wis. Stats. now requires DOR to pay each taxing jurisdiction an amount equal to the exempt computer aid payment they received in July, 2017, multiplied by 1.0147.
Payment Details
Fourth Monday in July. Vouchered by the DOR (payment will not appear in the Department of Public Instruction (DPI) Aids Register).
WUFAR Coding
Computer Aid is coded to Fund 10, Source 691.