The recipient TID is a mixed-use or industrial-use district that has been
designated as a distressed TID or a severely distressed TID.
The recipient TID is an environmental remediation TID.
The Bill
Under the bill, for TIDs that exist on the effective date of the bill, such donor TIDs
may share tax increments notwithstanding the fact that they do not have the same
overlying taxation jurisdictions as the donee districts if the dissimilarity is because one
of the districts includes a lake sanitary district, a public inland lake protection and
rehabilitation district, or a town sanitary district (special districts). Also, for TIDs
created on or after the day the bill takes effect, special districts may not participate in the

financing of a TID. Lastly, this bill allows any type of TID to be a recipient TID and use
donated tax increments.
SB52,1 1Section 1. 66.1105 (2) (i) of the statutes is amended to read:
SB52,3,132 66.1105 (2) (i) "Tax increment" means that amount obtained by multiplying the
3total county, city, school and other local general property taxes levied on all taxable
4property within a tax incremental district in a year by a fraction having as a
5numerator the value increment for that year in the district and as a denominator that
6year's equalized value of all taxable property in the district. In any year, a tax
7increment is "positive" if the value increment is positive; it is "negative" if the value
8increment is negative. With regard to a tax incremental district created on or after
9the effective date of this paragraph .... [LRB inserts date], the calculation of a tax
10increment may not include general property taxes levied by a lake sanitary district,
11as defined in s. 30.50 (4q), a public inland lake protection and rehabilitation district
12organized under ch. 33, or a town sanitary district organized under subch. IX of ch.
1360.
Note: This Section amends the definition of a tax increment to exclude general
taxes levied by lake sanitary districts, public inland lake protection and rehabilitation
districts, and town sanitary districts from the calculation of a tax increment for any TID
created on or after the effective date of this bill. The bill also excludes these general taxes
from the allocation of tax increments from a donor TID to a recipient TID.
SB52,2 14Section 2 . 66.1105 (6) (e) 1. a. of the statutes is amended to read:
SB52,3,1715 66.1105 (6) (e) 1. a. The Except as provided in par. (h), the donor tax
16incremental district, the positive tax increments of which are to be allocated, and the
17recipient tax incremental district have the same overlying taxing jurisdictions.
SB52,3 18Section 3 . 66.1105 (6) (f) 1. a. of the statutes is amended to read:
SB52,3,2119 66.1105 (6) (f) 1. a. The Except as provided in par. (h), the donor tax incremental
20district, the positive tax increments of which are to be allocated, and the recipient
21tax incremental district have the same overlying taxing jurisdictions.

Note: Sections 2 and 3 create a cross-reference to an exception to the requirement
that the donor and recipient TIDs must have the same overlying taxation jurisdiction in
order for positive tax increments to be allocated to the recipient. The exception is created
in Section 9 of the bill and applies to an existing TID.
SB52,4 1Section 4 . 66.1105 (6) (f) 2. (intro.) of the statutes is repealed.
SB52,5 2Section 5 . 66.1105 (6) (f) 2. a. of the statutes is repealed.
SB52,6 3Section 6 . 66.1105 (6) (f) 2. b. of the statutes is repealed.
SB52,7 4Section 7 . 66.1105 (6) (f) 2. c. of the statutes is repealed.
Note: Sections 4 , 5, 6 , and 7 repeal the language that allows an allocation of tax
increments to be used by a recipient TID only if one of the following applies: (1) the project
costs in the recipient TID are used to create, provide, or rehabilitate low-cost housing or
to remediate environmental contamination; (2) the recipient TID was created upon a
finding that not less than 50 percent, by area, of the real property within the district is
blighted or in need of rehabilitation; or (3) the recipient is a mixed-use or industrial use
district that has been designated as a distressed TID or a severely distressed TID.
SB52,8 5Section 8. 66.1105 (6) (f) 2. d. of the statutes is renumbered 66.1105 (6) (f) 5.
6and amended to read:
SB52,4,97 66.1105 (6) (f) 5. The recipient district is an An environmental remediation tax
8incremental district created under s. 66.1106 may be a recipient district and may use
9any allocated tax increments that are allocated to it under this paragraph
.
Note: This Section clarifies that tax increments generated from a TID created
under s. 66.1105, stats., may still be allocated to, and used by, an environmental
remediation TID.
SB52,9 10Section 9 . 66.1105 (6) (h) of the statutes is created to read:
SB52,4,1511 66.1105 (6) (h) With regard to a tax incremental district that exists on the
12effective date of this paragraph .... [LRB inserts date], positive tax increments
13generated by one district may be allocated to another district, as described under
14pars. (e) and (f), if the two districts do not have the same overlying taxation districts
15because either the donor or recipient district includes one or more of the following:
SB52,4,1616 1. A lake sanitary district, as defined in s. 30.50 (4q).
SB52,5,2
12. A public inland lake protection and rehabilitation district organized under
2ch. 33.
SB52,5,33 3. A town sanitary district organized under subch. IX of ch. 60.
Note: This Section creates an exception to the requirement that the donor and
recipient TIDs must have the same overlying taxation jurisdictions in order for tax
increments to be allocated to the recipient. With regard to a TID that exists on the
effective date of the bill, positive tax increments generated by one TID may be allocated
to another TID even if the two districts do not have the same overlying taxation districts
if their dissimilarity is because either the donor or the recipient TID has one or more
special purpose districts not shared by the other.
SB52,10 4Section 10 . 66.1105 (14) (title) of the statutes is amended to read:
SB52,5,75 66.1105 (14) (title) Use of tax incremental financing for inland lake
6protection and rehabilitation prohibited
, limiting participation of certain lake
7and sanitary districts
.
Note: This Section amends the title of the section of the statutes to include
reference to the content created in Section 12 of the bill.
SB52,11 8Section 11 . 66.1105 (14) of the statutes is renumbered 66.1105 (14) (a).
SB52,12 9Section 12 . 66.1105 (14) (b) of the statutes is created to read:
SB52,5,1210 66.1105 (14) (b) For a tax incremental district that is created on or after the
11effective date of this paragraph .... [LRB inserts date], none of the following special
12purpose districts may participate in the financing of a tax incremental district:
SB52,5,1313 1. A lake sanitary district, as defined in s. 30.50 (4q).
SB52,5,1514 2. A public inland lake protection and rehabilitation district organized under
15ch. 33.
SB52,5,1616 3. A town sanitary district organized under subch. IX of ch. 60.
Note: Section 11 renumbers a provision of the statutes related to inland lake
protection and rehabilitation districts and Section 12 provides that lake sanitary
districts, public inland lake protection and rehabilitation districts, and town sanitary
districts may not participate in the financing of any TID created on or after the effective
date of this bill.
SB52,13 17Section 13 . 66.1106 (2) (c) of the statutes is amended to read:
SB52,6,12
166.1106 (2) (c) Notwithstanding par. (a) or (b), or sub. (7) (d) 1. or (11) (a), if the
2governing body of a political subdivision determines that all eligible costs of an
3environmental remediation tax incremental district that it created will be paid
4before the date specified in sub. (11) (b), the governing body of that political
5subdivision may adopt a resolution requesting that the department allocate positive
6environmental remediation tax increments generated by that donor environmental
7remediation tax incremental district to pay the eligible costs of another
8environmental remediation tax incremental district created by that governing body
9or to pay project costs, as defined in s. 66.1105 (2) (f), of a tax incremental district
10created under s. 66.1105 and located in the same overlying taxing jurisdictions and
11that satisfies one of the requirements under s. 66.1105 (6) (f) 2
. A resolution under
12this paragraph must be adopted before the expiration of the period of certification.
SB52,14 13Section 14. 66.1106 (7) (e) (intro.) of the statutes is amended to read:
SB52,6,2314 66.1106 (7) (e) (intro.) Notwithstanding par. (d), if the governing body of a
15political subdivision adopts a resolution described in sub. (2) (c), it shall provide a
16copy of the resolution to the department. The department shall authorize a positive
17environmental remediation tax increment generated by a donor district, as described
18in sub. (2) (c), to the political subdivision that incurred eligible costs to remediate
19environmental pollution in another district within that political subdivision or that
20incurred project costs, as defined in s. 66.1105 (2) (f), for a tax incremental district
21within that political subdivision that was created under s. 66.1105 and that satisfies
22one of the requirements under s. 66.1105 (6) (f) 2.
, as described in sub. (2) (c), until
23the earlier of the following occurs:

Note: These Sections update a cross-reference to make sure that tax increments
generated in an environmental remediation TID may still be a donor TID and allocate
positive tax increments to a TID created under s. 66.1105, stats.
SB52,7,11 (End)
Loading...
Loading...