27,3330b
Section 3330b. 66.4325 (5m) of the statutes is repealed.
27,3330c
Section 3330c. 66.46 (2) (f) 3. of the statutes is created to read:
66.46 (2) (f) 3. Notwithstanding subd. 1., project costs may not include any expenditures made or estimated to be made or monetary obligations incurred or estimated to be incurred by the city for newly platted residential development for any tax incremental district for which a project plan is approved after September 30, 1995.
27,3330e
Section 3330e. 66.46 (4) (h) of the statutes is renumbered 66.46 (4) (h) 1. and amended to read:
66.46 (4) (h) 1. The
Subject to subd. 2., the planning commission may at any time, by resolution, adopt an amendment to a project plan, which amendment shall be subject to approval by the local legislative body and approval of the amendment shall require the same findings as provided in par. (g). Any amendment to a project plan is also subject to review by a joint review board, acting under sub. (4m). Adoption of an amendment to a project plan shall be preceded by a public hearing held by the plan commission at which interested parties shall be afforded a reasonable opportunity to express their views on the amendment. Notice of the hearing shall be published as a class 2 notice, under ch. 985. The notice shall include a statement of the purpose and cost of the amendment and shall advise that a copy of the amendment will be provided on request. Prior to such publication, a copy of the notice shall be sent by 1st class mail to the chief executive officer or administrator of all local governmental entities having the power to levy taxes on property within the district and to the school board of any school district which includes property located within the proposed district. For any county with no chief executive officer or administrator, this notice shall be sent to the county board chairperson.
27,3330g
Section 3330g. 66.46 (4) (h) 2. of the statutes is created to read:
66.46 (4) (h) 2. Not more than once during the 7 years after the tax incremental district is created, the planning commission may adopt an amendment to a project plan under subd. 1. to modify the district's boundaries by adding territory to the district that is contiguous to the district and that is served by public works or improvements that were created as part of the district's project plan. Expenditures for project costs that are incurred because of an amendment to a project plan to which this subdivision applies may be made for not more than 3 years after the date on which the local legislative body adopts a resolution amending the project plan.
27,3330i
Section 3330i. 66.46 (4m) (a) of the statutes is amended to read:
66.46 (4m) (a) Any city that seeks to create a tax incremental district or amend a project plan shall convene a joint review board to review the proposal. The board shall consist of one representative chosen by the school district that has power to levy taxes on the property within the tax incremental district, one representative chosen by the technical college district that has power to levy taxes on the property within the tax incremental district, one representative chosen by the county that has power to levy taxes on the property within the tax incremental district, one representative chosen by the city and one public member. If more than one school district, more than one technical college district or more than one county has the power to levy taxes on the property within the tax incremental district, the unit in which is located property of the tax incremental district that has the greatest value shall choose that representative to the board. The public member and the board's chairperson shall be selected by a majority of the other board members before the public hearing under sub. (4) (a) or (h) 1. is held. All board members shall be appointed and the first board meeting held within 14 days after the notice is published under sub. (4) (a) or (h) 1. Additional meetings of the board shall be held upon the call of any member. The city that seeks to create the tax incremental district or to amend its project plan shall provide administrative support for the board. By majority vote, the board may disband following approval or rejection of the proposal.
27,3330k
Section 3330k. 66.46 (4m) (b) 1. of the statutes is amended to read:
66.46 (4m) (b) 1. The board shall review the public record, planning documents and the resolution passed by the local legislative body or planning commission under sub. (4) (gm) or (h) 1. As part of its deliberations the board may hold additional hearings on the proposal.
27,3330L
Section 3330L. 66.46 (4m) (b) 2. of the statutes is amended to read:
66.46 (4m) (b) 2. No tax incremental district may be created and no project plan may be amended unless the board approves the resolution adopted under sub. (4) (gm) or (h) 1. by a majority vote not less than 10 days nor more than 30 days after receiving the resolution.
27,3330m
Section 3330m. 66.46 (5) (c) of the statutes is amended to read:
66.46 (5) (c) If the city adopts an amendment to the original project plan for any district which includes additional project costs at least part of which will be incurred after the period specified in sub. (6) (am) 1, the tax incremental base for the district shall be redetermined, if sub. (4) (h) 2. applies to the amended project plan, by adding to the tax incremental base the value of the taxable property that is added to the existing district under sub. (4) (h) 2. or, if sub. (4) (h) 2. does not apply to the amended project plan, under par. (b), as of the January 1 following next preceding the effective date of the amendment, except that if the amendment becomes effective between January 2 and September 30, as of the next subsequent January 1 if the amendment becomes effective between October 1 and December 31 and if the effective date of the amendment is January 1 of any year, the redetermination shall be made on that date. The tax incremental base as redetermined under this paragraph is effective for the purposes of this section only if it exceeds the original tax incremental base determined under par. (b).
27,3330n
Section 3330n. 66.46 (5) (ce) of the statutes is created to read:
66.46 (5) (ce) If the city adopts an amendment, to which sub. (4) (h) 2. applies,
to the original project plan for any district which includes additional project costs, none of which will be incurred after the period specified in sub. (6) (am) 1., the tax incremental base for the district shall be redetermined, by adding to the tax incremental base the value of the taxable property that is added to the existing district under sub. (4) (h) 2., as of the January 1 next preceding the effective date of the amendment if the amendment becomes effective between January 2 and September 30, as of the next subsequent January 1 if the amendment becomes effective between October 1 and December 31 and if the effective date of the amendment is January 1 of any year, the redetermination shall be made on that date. The tax incremental base as redetermined under this paragraph is effective for the purposes of this section only if it exceeds the original tax incremental base determined under par. (b).
27,3331
Section 3331
. 66.46 (6) (a) of the statutes is amended to read:
66.46 (6) (a) If the joint review board approves the creation of the tax incremental district under sub. (4m), positive tax increments with respect to a tax incremental district are allocated to the city which created the district for each year commencing after the date when a project plan is adopted under sub. (4) (g). The department of revenue shall not authorize allocation of tax increments until it determines from timely evidence submitted by the city that each of the procedures and documents required under sub. (4) (d) to (f) have been completed and all related notices given in a timely manner. The department of revenue may authorize allocation of tax increments for any tax incremental district only if the city clerk and assessor annually submit to the department all required information on or before the 2nd Monday in June. The facts supporting any document adopted or action taken to comply with sub. (4) (d) to (f) shall not be subject to review by the department of revenue under this paragraph. Thereafter, the department of revenue shall annually authorize allocation of the tax increment to the city that created such a district until the department of revenue receives a notice under sub. (8) and the notice has taken effect under sub. (8) (b), 27 years after the tax incremental district is created if the district is created before October 1, 1995, or 23 years after the tax incremental district is created if the district is created after September 30, 1995, whichever is sooner.
27,3331m
Section 3331m. 66.46 (6) (am) 1. of the statutes is amended to read:
66.46 (6) (am) 1. No For a tax incremental district that is created after September 30, 1995, no expenditure may be made later than 7 years after the tax incremental district is created, and for a tax incremental district that is created before October 1, 1995, no expenditure may be made later than 10 years after the tax incremental district is created.
27,3332
Section 3332
. 66.46 (6) (c) of the statutes is amended to read:
66.46 (6) (c) Except for tax increments allocated under par. (d) or (e), all tax increments received with respect to a tax incremental district shall, upon receipt by the city treasurer, be deposited into a special fund for that district. The city treasurer may deposit additional moneys into such fund pursuant to an appropriation by the common council. No moneys may be paid out of such fund except to pay project costs with respect to that district, to reimburse the city for such payments, to pay project costs of a district under par. (d) or (e) or to satisfy claims of holders of bonds or notes issued with respect to such district. Subject to par. (d) or (e), moneys paid out of the fund to pay project costs with respect to a district may be paid out before or after the district is terminated under sub. (7). Subject to any agreement with bondholders, moneys in the fund may be temporarily invested in the same manner as other city funds if any investment earnings are applied to reduce project costs. After all project costs and all bonds and notes with respect to the district have been paid or the payment thereof provided for, subject to any agreement with bondholders, if there remain in the fund any moneys that are not allocated under par. (d) or (e), they shall be paid over to the treasurer of each county, school district or other tax levying municipality or to the general fund of the city in the amounts that belong to each respectively, having due regard for that portion of the moneys, if any, that represents tax increments not allocated to the city and that portion, if any, that represents voluntary deposits of the city into the fund.
27,3332m
Section 3332m. 66.46 (6) (d) 1. of the statutes is amended to read:
66.46 (6) (d) 1. After the date on which a tax incremental district pays off the aggregate of all of its project costs under its project plan, but not later than the date on which a tax incremental district terminates under sub. (7) (am), a planning commission may amend under sub. (4) (h) 1. the project plan of such a tax incremental district to allocate positive tax increments generated by that tax incremental district to another tax incremental district created by that planning commission in which soil affected by environmental pollution exists to the extent that development has not been able to proceed according to the project plan because of the environmental pollution.
27,3333
Section 3333
. 66.46 (6) (d) 2. of the statutes is amended to read:
66.46 (6) (d) 2. No Except as provided in subd. 2m., no tax increments may be allocated under this paragraph later than 16 years after the last expenditure identified in the project plan of the tax incremental district, the positive tax increments of which are to be allocated, is made.
27,3334
Section 3334
. 66.46 (6) (d) 2m. of the statutes is created to read:
66.46 (6) (d) 2m. No tax increments may be allocated under this paragraph later than 20 years after the last expenditure identified in the project plan of the tax incremental district, the positive tax increments of which are to be allocated, is made if the district is created before October 1, 1995, except that in no case may the total number of years during which expenditures are made under par. (am) 1. plus the total number of years during which tax increments are allocated under this paragraph exceed 27 years.
27,3335
Section 3335
. 66.46 (6) (e) of the statutes is created to read:
66.46 (6) (e) 1. Before the date on which a tax incremental district terminates under sub. (7) (a), but not later than the date on which a tax incremental district terminates under sub. (7) (am), a planning commission may amend under sub. (4) (h) the project plan of such a tax incremental district to allocate positive tax increments generated by that tax incremental district to another tax incremental district created by that planning commission if all of the following conditions are met:
a. The donor tax incremental district, the positive tax increments of which are to be allocated, and the recipient tax incremental district have the same overlying taxing jurisdictions.
b. The donor tax incremental district and the recipient tax incremental district have been created before October 1, 1995.
2. Each year, the city that created the tax incremental districts may determine the portion of the donor tax incremental district's positive tax increment that is in excess of the tax increment that is necessary to pay the donor's project costs in that year that shall be allocated to the recipient tax incremental district and shall inform the department of revenue of these amounts.
3. A project plan that is amended under sub. (4) (h) to authorize the allocation of positive tax increments under subd. 1. may authorize such an allocation for a period not to exceed 5 years, except that if the planning commission determines that the allocation may be needed for a period longer than 5 years, the planning commission may authorize such an allocation for up to an additional 5 years if the project plan is amended under sub. (4) (h) during the 4th year of the allocation. In no case may positive tax increments under subd. 1. be allocated from one donor tax incremental district for a period longer than 10 years.
27,3336
Section 3336
. 66.46 (7) (a) of the statutes is amended to read:
66.46 (7) (a) That time when the city has received aggregate tax increments with respect to such district in an amount equal to the aggregate of all project costs under the project plan and any amendments to the project plan for such district, except that this paragraph does not apply to a district whose positive tax increments have been allocated under sub. (6) (d) or (e) until the district to which the allocation is made has paid off the aggregate of all of its project costs under its project plan.
27,3337
Section 3337
. 66.46 (7) (am) of the statutes is amended to read:
66.46 (7) (am) Sixteen years after the last expenditure identified in the project plan is made if the district to which the plan relates is created after September 30, 1995, or 20 years after the last expenditure identified in the project plan is made if the district to which the plan relates is created before October 1, 1995, except that in no case may the total number of years during which expenditures are made under par. (am) 1. plus the total number of years during which tax increments are allocated under this paragraph exceed 27 years.
27,3337e
Section 3337e. 66.77 (title) of the statutes is amended to read:
66.77 (title) Tax levy rate limit.
27,3337f
Section 3337f. 66.77 (1) (c) of the statutes is amended to read:
66.77 (1) (c) “Excess over the limit" means the amount greater of the amounts of revenue received by a county that results from the county exceeding the limit under sub. (2) or (2m).
27,3337g
Section 3337g. 66.77 (2) (title) of the statutes is amended to read:
66.77 (2) (title) Limit Levy rate limit.
27,3337i
Section 3337i. 66.77 (2m) of the statutes is created to read:
66.77 (2m) Levy limit. Except as provided in sub. (3), beginning in 1995, no county may impose an operating levy that exceeds the amount calculated as follows:
(a) Determine the operating levy for the previous year or, for the 1995 calculation only, the operating levy for 1994 or the operating levy for 1993 increased by 4%, whichever is higher.
(b) Multiply the amount determined under par. (a) by 4%.
(c) Multiply the amount determined under par. (a) by the percentage change in the county's population between the previous year and the current year, as estimated by the department of administration under s. 16.96 (1), if the percentage change in the county's population is greater than zero.
(d) Add the results obtained under pars. (a), (b) and (c).
27,3337k
Section 3337k. 66.77 (3) (a) 1. of the statutes is amended to read:
66.77 (3) (a) 1. If the governing body of a county wishes to exceed the operating levy rate limit or the levy limit otherwise applicable to the county under this section, it shall adopt a resolution to that effect. The resolution shall specify either the operating levy rate or the operating levy that the governing body wishes to impose for either a specified number of years or an indefinite period. The governing body shall call a special referendum for the purpose of submitting the resolution to the electors of the county for approval or rejection. In lieu of a special referendum, the governing body may specify that the referendum be held at the next succeeding spring primary or election or September primary or general election to be held not earlier than 30 days after the adoption of the resolution of the governing body.
27,3337m
Section 3337m. 66.77 (3) (a) 3. of the statutes is amended to read:
66.77 (3) (a) 3. The referendum shall be held in accordance with chs. 5 to 12. The governing body shall provide the election officials with all necessary election supplies. The form of the ballot shall correspond substantially with the standard form for referendum ballots prescribed by the elections board under ss. 5.64 (2) and 7.08 (1) (a). If the resolution under subd. 1. specifies the operating levy rate, the question shall be submitted as follows: “Under state law, the operating levy rate for the .... (name of county), for the tax to be imposed for the year .... (year), is limited to $.... per $1,000 of equalized value. Shall the .... (name of county) be allowed to exceed this rate limit for .... (a specified number of years) (an indefinite period) by $.... per $1,000 of equalized value that results in an operating levy rate of $.... per $1,000 of equalized value?" If the resolution under subd. 1. specifies the operating levy, the question shall be submitted as follows one of the following: “Under state law, the operating levy
rate for the .... (name of county), for the tax to be imposed for the year .... (year), is limited to $.... per $1,000 of equalized value. Notwithstanding the operating levy rate limit, shall the .... (name of county) be allowed to levy an amount not to exceed $.... (operating levy) for operating purposes for the year .... (year), which may increase the operating levy rate for .... (a specified number of years) (an indefinite period)? This would allow a ....% increase above the levy of $.... (preceding year operating levy) for the year .... (preceding year).", or “Under state law, the operating levy for the .... (name of county), for the tax to be imposed for the year .... (year), is limited to $.... , and the increase in the operating levy, compared to last year's levy, is limited to 3% plus the percentage increase in the county's population since last year. Notwithstanding the operating levy limit, shall the .... (name of county) be allowed to levy an amount not to exceed $.... (operating levy) for operating purposes for the year .... (year), which may increase the operating levy rate for .... (a specified number of years) (an indefinite period)? This would allow a ....% increase above the levy of $.... (preceding year operating levy) for the year .... (preceding year)."
27,3337n
Section 3337n. 66.77 (3) (a) 4. of the statutes is amended to read:
66.77 (3) (a) 4. Within 14 days after the referendum, the clerk of the county shall certify the results of the referendum to the department of revenue. A county may exceed the operating levy rate limit or operating levy limit otherwise applicable to it under this section in that year by an amount not exceeding the amount approved by a majority of those voting on the question.
27,3337o
Section 3337o. 66.77 (3) (b) 1. of the statutes is amended to read:
66.77 (3) (b) 1. If an increased operating levy rate or operating levy is approved by a referendum under par. (a) for a specified number of years, the increased operating levy rate or operating levy shall be the operating levy rate limit or operating levy for that number of years for purposes of this section. If an increased operating levy rate or operating levy is approved by a referendum under par. (a) for an indefinite period, the increased operating levy rate or operating levy shall be the operating levy rate or operating levy limit for purposes of this section.
27,3337p
Section 3337p. 66.77 (3) (b) 2. of the statutes is amended to read:
66.77 (3) (b) 2. If an increased operating levy is approved by a referendum under par. (a), the increased operating levy shall be used to calculate the operating levy rate, or the operating levy rate limit, for the approved year for purposes of this section. After the approved year, the operating levy rate or the operating levy rate limit in the approved year, or the operating levy rate or the operating levy rate limit that would have been applicable if there had been no referendum, whichever is greater, shall be the rate or the limit for the specified number of years or for an indefinite period for purposes of this section.
27,3337q
Section 3337q. 66.77 (3) (c) of the statutes is amended to read:
66.77 (3) (c) 1. If a county transfers to another governmental unit responsibility for providing any service that the county provided in the preceding year, the levy rate limit or the operating levy limit otherwise applicable under this section to the county in the current year is decreased to reflect the cost that the county would have incurred to provide that service, as determined by the department of revenue.
2. If a county increases the services that it provides by adding responsibility for providing a service transferred to it from another governmental unit in any year, the levy rate limit or the operating levy limit otherwise applicable under this section to the county in the current year is increased to reflect the cost of that service, as determined by the department of revenue.
27,3337r
Section 3337r. 66.77 (3) (d) of the statutes is created to read:
66.77 (3) (d) If a county imposes an operating levy in any year that is less than the amount allowable under this section, the operating levy limit otherwise applicable under this section to the county in the next succeeding year is increased by an amount equal to 75% of the difference between the county's allowable operating levy as calculated under sub. (2m) in the previous year and the county's operating levy in that year.
27,3337s
Section 3337s. 66.77 (5) of the statutes is amended to read:
66.77 (5) Rate comparison. Annually, the department of revenue shall compare the operating levy rate limit and the operating levy limit of each county under this section to the actual operating levy rate and the actual operating levy imposed by the county.
27,3338m
Section 3338m. 66.949 of the statutes is created to read:
66.949 Energy savings performance contracting. (1) Definitions. In this section:
(a) “Energy conservation measure" means a facility alteration or training, service or operations program designed to reduce energy consumption or operating costs or ensure state or local building code compliance.
(b) “Local governmental unit" has the meaning given in s. 19.42 (7u).
(c) “Performance contract" means a contract for the evaluation and recommendation of energy conservation and facility improvement measures, and for the implementation of one or more such measures.
(d) “Qualified provider" means a person who is experienced in the design, implementation and installation of energy conservation and facility improvement measures and who has the ability to provide labor and material payment and performance bonds equal to the maximum amount of any payments due under a performance contract entered into by the person.
(2) Authorization; report. (a) Any local governmental unit may, in accordance with this section, enter into a performance contract with a qualified provider to reduce energy or operating costs, ensure state or local building code compliance or enhance the protection of property of the local governmental unit.
(b) Prior to entering into a performance contract for the implementation of any energy conservation or facility improvement measure, a local governmental unit shall obtain a report from a qualified provider containing recommendations concerning the amount the local governmental unit should spend on energy conservation and facility improvement measures. The report shall contain estimates of all costs of installation, modifications, or remodeling, including costs of design, engineering, maintenance, repairs and financing. In addition, the report shall contain a guarantee specifying a minimum amount by which energy or operating costs of the local governmental unit will be reduced, if the installation, modification or remodeling is performed by that qualified provider.
(c) If, after review of the report under par. (b), the local governmental unit finds that the amount it would spend on the energy conservation and facility improvement measures recommended in the report is not likely to exceed the amount to be saved in energy and operation costs over the remaining useful life of the facility to which the measures apply, the local governmental unit may enter into the contract.
(3) Notice. Notwithstanding ss. 27.065 (5) (a), 30.32, 38.18, 43.17 (9) (a), 59.07 (134), 59.08 (1), 60.47 (2) to (4), 60.77 (6) (a), 61.55, 61.56, 61.57, 62.15 (1), 62.155, 66.24 (5) (d), 66.299 (2), 66.431 (5) (a) 2., 66.47 (11), 66.505 (10), 66.508 (10) and 66.904 (2), before entering into a performance contract under this section, a local governmental unit shall solicit bids or competitive sealed proposals from qualified providers. A local governmental unit may only enter into a performance contract if the contract is awarded by the governing body of the local governmental unit. The governing body shall give at least 10 days' notice of the meeting at which the body intends to award a performance contract. The notice shall include a statement of the intent of the governing body to award the performance contract, the names of all potential parties to the proposed performance contract, and a description of the energy conservation and facility improvement measures included in the performance contract. At the meeting, the governing body shall review and evaluate the bids or proposals submitted by all qualified providers and may thereafter award the performance contract to the qualified provider that best meets the needs of the local governmental unit, which need not be the lowest cost provider.
(4) Instalment payment and lease-purchase agreements. A local governmental unit may enter into an instalment payment contract or lease-purchase agreement for the purchase and installation of energy conservation or facility improvement measures.
(5) Payment schedule; savings. Each performance contract shall provide that all payments, except obligations on termination of the contract before its expiration, shall be made over time as energy savings are achieved. Energy savings shall be guaranteed by the qualified provider for the entire term of the performance contract.
(6) Terms of contracts. A performance contract may extend beyond the fiscal year in which it becomes effective, subject to appropriation of moneys, if required by law, for costs incurred in future fiscal years.
(7) Allocation of obligations. Subject to appropriations as provided in sub. (6), each local governmental unit shall allocate sufficient moneys for each fiscal year to make payment of any amounts payable by the local governmental unit under performance contracts during that fiscal year.
(8) Bonds. Each qualified provider under a performance contract shall provide labor and material payment and performance bonds in an amount equivalent to the maximum amount of any payments due under the contract.
(9) Use of moneys. Unless otherwise provided by law or ordinance, if a local governmental unit has funding designated for operating and capital expenditures, the local governmental unit may use moneys designated for operating or capital expenditures to make payments under any performance contract, including instalment payments or payments under lease-purchase agreements.
(10) Monitoring; reports. During the entire term of each performance contract, the qualified provider entering into the contract shall monitor the reductions in energy consumption and cost savings attributable to the energy conservation and facility improvement measures installed under the contract, and shall periodically prepare and provide a report to the local governmental unit entering into the contract documenting the reductions in energy consumption and cost savings to the local governmental unit.
(11) Energy conservation measures. Energy conservation measures under this section may include the following:
(a) Insulation of a building structure or systems within a building.
(b) Storm windows or doors, caulking or weather stripping, multiglazed windows or doors, heat-absorbing or heat-reflective glazed and coated window or door systems, additional glazing, reductions in glass area, or other window and door system modifications that reduce energy consumption.
(c) Automated or computerized energy control and facility management systems or computerized maintenance management systems.
