SB77-SSA1,925,1111
16. 7033 — Recreational vehicle parks and campsites.
SB77-SSA1,925,1212
17. 7948 — Racing, including track operation.
SB77-SSA1,925,1313
18. 7992 — Public golf courses.
SB77-SSA1,925,1414
19. 7993 — Coin-operated amusement devices.
SB77-SSA1,925,1515
20. 7996 — Amusement parks.
SB77-SSA1,925,1616
21. 7999 — Amusement and recreational services, not elsewhere classified.
SB77-SSA1,925,22
17(2) Premier resort area creation. (a) The governing body of a political
18subdivision, by a two-thirds vote of the members of the governing body who are
19present when the vote is taken, may enact an ordinance or adopt a resolution
20declaring itself to be a premier resort area if at least 40% of the equalized assessed
21value of the taxable property within such political subdivision is used by
22tourism-related retailers.
SB77-SSA1,925,2423
(b) A political subdivision that is a premier resort area may impose the tax
24under s. 77.994.
SB77-SSA1,926,4
1(c) If 2 or more contiguous political subdivisions that are premier resort areas
2each impose the tax under s. 77.994, they may enter into a contract under s. 66.30
3to cooperate in paying for infrastructure expenses, in addition to any other authority
4they have to act under s. 66.30.
SB77-SSA1,926,75
(d) The proceeds from a tax that is imposed under s. 77.994 and this subsection
6may be used only to pay for infrastructure expenses within the jurisdiction of a
7premier resort area.
SB77-SSA1,926,11
8(3) Jurisdiction. The jurisdiction of a premier resort area is coterminous with
9the boundaries of a political subdivision whose governing body enacts an ordinance
10or adopts a resolution under sub. (2) (a) or with the boundaries of 2 or more political
11subdivisions that enter into a contract under sub. (2) (c).
SB77-SSA1,926,17
1366.36 (title)
Municipal financing; clean water fund project program
14costs. (intro.) Subject to the terms and conditions of its financial assistance
15agreement, a municipality may repay financial assistance costs received
from under 16the clean water fund
program under ss. 281.58 and 281.59 by any lawful method,
17including any one of the following methods or any combination thereof:
SB77-SSA1,926,2019
66.46
(3) (a)
Create Subject to sub. (3m), create tax incremental districts and
20to define the boundaries of such districts;
SB77-SSA1,927,222
66.46
(3m) Limits on tax incremental district boundaries. (a) Except as
23provided in par. (b), no city or planning commission may include within the boundary
24of a tax incremental district territory that has not been part of the city for at least
110 years before the date on which the city or planning commission includes the
2territory within the district's boundary.
SB77-SSA1,927,53
(b) Paragraph (a) does not apply if the city or planning commission receives
4written permission to include territory that is described under par. (a) from the town
5board of the town in which the territory was located before it became part of the city.
SB77-SSA1,927,157
66.46
(4) (h) 2. Not more than once during the 7 years after the tax incremental
8district is created,
and subject to sub. (3m), the planning commission may adopt an
9amendment to a project plan under subd. 1. to modify the district's boundaries by
10adding territory to the district that is contiguous to the district and that is served by
11public works or improvements that were created as part of the district's project plan.
12Expenditures for project costs that are incurred because of an amendment to a
13project plan to which this subdivision applies may be made for not more than 3 years
14after the date on which the local legislative body adopts a resolution amending the
15project plan.
SB77-SSA1,927,2317
66.46
(6) (am) 1. For a tax incremental district that is created after September
1830, 1995, no expenditure may be made later than 7 years after the tax incremental
19district is created, and for a tax incremental district that is created before October
201, 1995, no expenditure may be made later than 10 years after the tax incremental
21district is created
, except that, for a tax incremental district that is created before
22October 1, 1995, and which receives tax increments under par. (d), no expenditure
23may be made later than 12 years after the tax incremental district is created.
SB77-SSA1,928,20
166.46
(6) (c) Except for tax increments allocated under par. (d)
, (dm) or (e), all
2tax increments received with respect to a tax incremental district shall, upon receipt
3by the city treasurer, be deposited into a special fund for that district. The city
4treasurer may deposit additional moneys into such fund pursuant to an
5appropriation by the common council. No moneys may be paid out of such fund
6except to pay project costs with respect to that district, to reimburse the city for such
7payments, to pay project costs of a district under par. (d)
, (dm) or (e) or to satisfy
8claims of holders of bonds or notes issued with respect to such district. Subject to par.
9(d)
, (dm) or (e), moneys paid out of the fund to pay project costs with respect to a
10district may be paid out before or after the district is terminated under sub. (7).
11Subject to any agreement with bondholders, moneys in the fund may be temporarily
12invested in the same manner as other city funds if any investment earnings are
13applied to reduce project costs. After all project costs and all bonds and notes with
14respect to the district have been paid or the payment thereof provided for, subject to
15any agreement with bondholders, if there remain in the fund any moneys that are
16not allocated under par. (d)
, (dm) or (e), they shall be paid over to the treasurer of each
17county, school district or other tax levying municipality or to the general fund of the
18city in the amounts that belong to each respectively, having due regard for that
19portion of the moneys, if any, that represents tax increments not allocated to the city
20and that portion, if any, that represents voluntary deposits of the city into the fund.
SB77-SSA1,929,322
66.46
(6) (d) 2m. No tax increments may be allocated under this paragraph
23later than
20 30 years after the last expenditure identified in the project plan of the
24tax incremental district, the positive tax increments of which are to be allocated, is
25made if the district is created before October 1, 1995, except that in no case may the
1total number of years during which expenditures are made under par. (am) 1. plus
2the total number of years during which tax increments are allocated under this
3paragraph exceed
27 37 years.
SB77-SSA1,929,65
66.46
(6) (d) 4. This paragraph does not apply after
January August 1,
2002 62016.
SB77-SSA1,929,168
66.46
(6) (dm) 1. After the date on which a tax incremental district pays off the
9aggregate of all of its project costs under its project plan, but not later than the date
10on which a tax incremental district terminates under sub. (7) (am), a planning
11commission may amend under sub. (4) (h) 1. the project plan of such a tax
12incremental district to allocate positive tax increments generated by that tax
13incremental district to another tax incremental district created by that planning
14commission in which soil affected by environmental pollution exists to the extent
15that development has not been able to proceed according to the project plan because
16of the environmental pollution.
SB77-SSA1,929,2017
2. Except as provided in subd. 2m., no tax increments may be allocated under
18this paragraph later than 16 years after the last expenditure identified in the project
19plan of the tax incremental district, the positive tax increments of which are to be
20allocated, is made.
SB77-SSA1,930,221
2m. No tax increments may be allocated under this paragraph later than 20
22years after the last expenditure identified in the project plan of the tax incremental
23district, the positive tax increments of which are to be allocated, is made if the district
24is created before October 1, 1995, except that in no case may the total number of years
25during which expenditures are made under par. (am) 1. plus the total number of
1years during which tax increments are allocated under this paragraph exceed 27
2years.
SB77-SSA1,930,53
3. This paragraph applies only in a city with a population of at least 10,000 that
4was incorporated in 1950 and that is in a county with a population of more than
5500,000 which is adjacent to one of the Great Lakes.
SB77-SSA1,930,66
4. This paragraph does not apply after January 1, 2002.
SB77-SSA1,930,148
66.46
(7) (a) That time when the city has received aggregate tax increments
9with respect to such district in an amount equal to the aggregate of all project costs
10under the project plan and any amendments to the project plan for such district,
11except that this paragraph does not apply to a district whose positive tax increments
12have been allocated under sub. (6) (d)
, (dm) or (e) until the district to which the
13allocation is made has paid off the aggregate of all of its project costs under its project
14plan.
SB77-SSA1,930,17
1666.462 Environmental remediation tax incremental financing. (1) 17Definitions. In this section:
SB77-SSA1,930,2118
(a) "Chief executive officer" means the mayor or city manager of a city, the
19village president of a village, the town board chairperson of a town or the county
20executive of a county or, if the county does not have a county executive, the
21chairperson of the county board of supervisors.
SB77-SSA1,930,2222
(b) "Department" means the department of revenue.
SB77-SSA1,931,723
(c) "Eligible costs" means capital costs, financing costs and administrative and
24professional service costs for the investigation, removal, containment or monitoring
25of, or the restoration of soil or groundwater affected by, environmental pollution,
1including monitoring costs incurred within 2 years after the date on which the
2department of natural resources certifies that environmental pollution on the
3property has been remediated, except that for any parcel of land "eligible costs" shall
4be reduced by any amounts received from persons responsible for the discharge, as
5defined in s. 292.01 (3), of a hazardous substance on the property to pay for the costs
6of remediating environmental pollution on the property and the amount of net gain
7from the sale of the property by the political subdivision.
SB77-SSA1,931,108
(d) "Environmental pollution" has the meaning given in s. 292.01 (4), except
9that "environmental pollution" does not include any damage caused by runoff from
10land under agricultural use.
SB77-SSA1,931,1811
(e) "Environmental remediation tax increment" means that amount obtained
12by multiplying the total city, county, school and other local general property taxes
13levied on a parcel of real property that is certified under this section in a year by a
14fraction having as a numerator the environmental remediation value increment for
15that year for that parcel and as a denominator that year's equalized value of that
16parcel. In any year, an environmental remediation tax increment is "positive" if the
17environmental remediation value increment is positive; it is "negative" if the
18environmental remediation value increment is negative.
SB77-SSA1,931,2419
(f) "Environmental remediation tax incremental base" means the aggregate
20value, as equalized by the department, of a parcel of real property that is certified
21under this section as of the January 1 preceding the date on which the department
22of natural resources issues a certificate certifying that environmental pollution on
23the property has been remediated in accordance with rules promulgated by the
24department of natural resources.
SB77-SSA1,932,7
1(g) "Environmental remediation value increment" means the equalized value
2of a parcel of real property that is certified under this section minus the
3environmental remediation tax incremental base. In any year, the environmental
4remediation value increment is "positive" if the environmental remediation tax
5incremental base of the parcel of property is less than the aggregate value of the
6parcel of property as equalized by the department; it is "negative" if that base exceeds
7that aggregate value.
SB77-SSA1,932,88
(h) "Hazardous substance" has the meaning given in s. 292.01 (5).
SB77-SSA1,932,129
(i) "Period of certification" means a period of not more than 16 years beginning
10after the department certifies the environmental remediation tax incremental base
11of a parcel of property under sub. (4) or a period before all eligible costs have been
12paid, whichever occurs first.
SB77-SSA1,932,1313
(j) "Political subdivision" means a city, village, town or county.
SB77-SSA1,932,1414
(k) "Taxable property" means all real and personal taxable property.
SB77-SSA1,932,24
15(2) Use of environmental remediation tax increments. A political subdivision
16that develops, and whose governing body approves, a written proposal to remediate
17environmental pollution on property owned by the political subdivision may use an
18environmental remediation tax increment to pay the eligible costs of remediating
19environmental pollution on property that is not part of a tax incremental district
20created under s. 66.46 and that is owned by the political subdivision at the time of
21the remediation and then transferred to another person after the property is
22remediated, as provided in this section. No political subdivision may submit an
23application to the department under sub. (4) until the joint review board approves
24the political subdivision's written proposal under sub. (3).
SB77-SSA1,933,18
1(3) Joint review board. (a) Any political subdivision that seeks to use an
2environmental remediation tax increment under sub. (2) shall convene a joint review
3board to review the proposal. The board shall consist of one representative chosen
4by the school district that has power to levy taxes on the property that is remediated,
5one representative chosen by the technical college district that has power to levy
6taxes on the property, one representative chosen by the county that has power to levy
7taxes on the property that is remediated, one representative chosen by the political
8subdivision and one public member. If more than one school district, more than one
9technical college district or more than one county has the power to levy taxes on the
10property that is remediated, the unit in which is located property that has the
11greatest value shall choose that representative to the board. The public member and
12the board's chairperson shall be selected by a majority of the other board members
13at the board's first meeting. All board members shall be appointed and the first board
14meeting held within 14 days after the political subdivision's governing body approves
15the written proposal under sub. (2). Additional meetings of the board shall be held
16upon the call of any member. The political subdivision that seeks to act under sub.
17(2) shall provide administrative support for the board. By majority vote, the board
18may disband following approval or rejection of the proposal.
SB77-SSA1,933,2119
(b) 1. The board shall review the written proposal and the statement described
20under sub. (4) (a). As part of its deliberations the board may hold additional hearings
21on the proposal.
SB77-SSA1,933,2422
2. No written application may be submitted under sub. (4) unless the board
23approves the written proposal under sub. (2) by a majority vote not less than 10 days
24nor more than 30 days after receiving the proposal.
SB77-SSA1,934,2
13. The board shall submit its decision to the political subdivision no later than
27 days after the board acts on and reviews the written proposal.
SB77-SSA1,934,43
(c) 1. The board shall base its decision to approve or deny a proposal on the
4following criteria:
SB77-SSA1,934,65
a. Whether the development expected in the remediated property would occur
6without the use of environmental remediation tax incremental financing.
SB77-SSA1,934,97
b. Whether the economic benefits of the remediated property, as measured by
8increased employment, business and personal income and property value, are
9insufficient to compensate for the cost of the improvements.
SB77-SSA1,934,1210
c. Whether the benefits of the proposal outweigh the anticipated
11environmental remediation tax increments to be paid by the owners of property in
12the overlying taxing districts.
SB77-SSA1,934,1413
2. The board shall issue a written explanation describing why any proposal it
14rejects fails to meet one or more of the criteria specified in subd. 1.
SB77-SSA1,934,1815
(d) If a joint review board convened by a city or village under s. 66.46 (4m) is
16in existence when a city or village seeks to act under this section, the city or village
17may require the joint review board convened under s. 66.46 (4m) to exercise the
18functions of a joint review board that could be convened under this subsection.
SB77-SSA1,934,24
19(4) Certification. Upon written application to the department of revenue by
20the clerk of a political subdivision on or before April 1 of the year following the year
21in which the certification described in par. (a) is received from the department of
22natural resources, the department of revenue shall certify to the clerk of the political
23subdivision the environmental remediation tax incremental base of a parcel of real
24property if all of the following apply:
SB77-SSA1,935,6
1(a) The political subdivision submits a statement that it has incurred eligible
2costs with respect to the parcel of property and the statement details the purpose and
3amount of the expenditures and includes a dated certificate issued by the
4department of natural resources that certifies that environmental pollution on the
5parcel of property has been remediated in accordance with rules promulgated by the
6department of natural resources.
SB77-SSA1,935,117
(b) The political subdivision submits a statement that all taxing jurisdictions
8with the authority to levy general property taxes on the parcel of property have been
9notified that the political subdivision intends to recover the costs of remediating
10environmental pollution on the property and have been provided a statement of the
11estimated costs to be recovered.
SB77-SSA1,935,1412
(c) The political subdivision submits a statement, signed by its chief executive
13officer, that the political subdivision has attempted to recover the cost of remediating
14environmental pollution on the property from responsible parties.
SB77-SSA1,935,1715
(d) The political subdivision completes and submits all forms required by the
16department that relate to the determination of the environmental remediation tax
17incremental base.
SB77-SSA1,935,22
18(5) Designation on assessment and tax rolls. The assessor of a taxation
19district shall identify on the assessment roll returned and examined under s. 70.45
20those parcels of property that have been certified under sub. (4) during the period of
21certification. The clerk of a taxation district shall make a similar notation on the tax
22roll under s. 70.65.
SB77-SSA1,936,4
23(6) Notice to taxing jurisdictions. During the period of certification, the
24department shall annually give notice to the designated finance officer of all taxing
25jurisdictions having the power to levy general taxes on property that is certified
1under sub. (4) of the equalized value of that property and the environmental
2remediation tax incremental base of that property. The notice shall explain that the
3environmental remediation tax increment shall be paid to the political subdivision
4as provided under sub. (8) from the taxes collected.
SB77-SSA1,936,11
5(7) Environmental remediation tax increments authorized. (a) Subject to
6pars. (b) and (c), the department shall annually authorize the positive environmental
7remediation tax increment with respect to a parcel of property during the period of
8certification to the political subdivision that incurred the costs to remediate
9environmental pollution on the property, except that an authorization granted under
10this paragraph does not apply after the department receives the notice described
11under sub. (10) (b).
SB77-SSA1,936,1512
(b) The department may authorize a positive environmental remediation tax
13increment under par. (a) only if the political subdivision submits to the department
14all information required by the department on or before the 2nd Monday in June of
15the year to which the authorization relates.
SB77-SSA1,936,2016
(c) If the department receives the notice described under sub. (10) (b) during
17the period from January 1 to May 15, the effective date of the notice is the date on
18which the notice is received. If the department receives the notice described under
19sub. (10) (b) during the period from May 16 to December 31, the effective date of the
20notice is the first January 1 after the date on which the notice is received.
SB77-SSA1,937,2
21(8) Settlement for environmental remediation tax increments. Every officer
22charged by law to collect and settle general property taxes shall, on the settlement
23dates provided by law, pay to the treasurer of a political subdivision from all general
24property taxes collected by the officer the proportion of the environmental
25remediation tax increment due the political subdivision that the general property
1taxes collected bears to the total general property taxes levied, exclusive of levies for
2state trust fund loans, state taxes and state special charges.
SB77-SSA1,937,13
3(9) Separate accounting required. An environmental remediation tax
4increment received with respect to a parcel of land that is subject to this section shall
5be deposited in a separate fund by the treasurer of the political subdivision. No
6money may be paid out of the fund except to pay eligible costs for a parcel of land, to
7reimburse the political subdivision for such costs or to satisfy claims of holders of
8bonds or notes issued to pay eligible costs. If an environmental remediation tax
9increment that has been collected with respect to a parcel of land remains in the fund
10after the period of certification has expired, it shall be paid to the treasurers of the
11taxing jurisdictions in which the parcel is located in proporation to the relative share
12of those taxing jurisdictions in the most recent levy of general property taxes on the
13parcel.
SB77-SSA1,937,16
14(10) Reporting requirements. A political subdivision that uses an
15environmental remediation tax increment to pay eligible costs of remediating
16environmental pollution under this section shall do all of the following:
SB77-SSA1,937,2117
(a) Prepare and make available to the public updated annual reports describing
18the status of all projects to remediate environmental pollution funded under this
19section, including revenues and expenditures. A copy of the report shall be sent to
20all taxing jurisdictions with authority to levy general property taxes on the parcel
21of property by May 1 annually.
SB77-SSA1,937,2322
(b) Notify the department within 10 days after the period of certification for a
23parcel of property has expired.
SB77-SSA1,938,12
166.521
(9) Payment of taxes. When any industrial project acquired by a
2municipality under this section is used by a private person as a lessee, sublessee or
3in any capacity other than owner, that person shall be subject to taxation in the same
4amount and to the same extent as though that person were the owner of the property.
5Taxes shall be assessed to such private person using the real property and collected
6in the same manner as taxes assessed to owners of real property. When due, the taxes
7shall constitute a debt due from such private person to the taxing unit and shall be
8recoverable as provided by law, and such unpaid taxes shall become a lien against
9the property with respect to which they were assessed, superior to all other liens,
10except a lien under s. 292.31 (8) (i)
, 292.41 (6) (d) or 292.81, and shall be placed on
11their tax roll when there has been a conveyance of the property in the same manner
12as are other taxes assessed against real property.
SB77-SSA1,938,2214
66.55
(1) (f) "Public facilities" means highways, as defined in s. 340.01 (22), and
15other transportation facilities, traffic control devices, facilities for collecting and
16treating sewage, facilities for collecting and treating storm and surface waters,
17facilities for pumping, storing and distributing water, parks, playgrounds and other
18recreational facilities, solid waste and recycling facilities, fire protection facilities,
19law enforcement facilities, emergency medical facilities and libraries
except that,
20with regard to counties, "public facilities" does not include highways, as defined in
21s. 340.01 (22), other transportation facilities or traffic control devices. "Public
22facilities" does not include facilities owned by a school district.
SB77-SSA1,939,3
166.55
(2) (a)
A Subject to par. (am), a political subdivision may enact an
2ordinance under this section that imposes impact fees on developers to pay for the
3capital costs that are necessary to accommodate land development.
SB77-SSA1,939,65
66.55
(2) (am) No county may impose an impact fee under this section to recover
6costs related to transportation projects.
SB77-SSA1,939,24
866.73 Citizenship day. To redirect the attention of the citizens of Wisconsin
9(particularly those who are about to exercise the franchise for the first time) to the
10fundamentals of American government and to American traditions, any county,
11municipal or school board may annually provide for and appropriate funds for a
12program of citizenship education which stresses, through free and frank discussion
13of a nonpolitical, nonsectarian and nonpartisan nature, the doctrine of democracy,
14the duties and responsibilities of elective and appointive officers, the responsibilities
15of voters in a republic and the organization, functions and operation of government.
16This program should culminate in a ceremony of induction to citizenship for those
17who have been enfranchised within the past year. Any county may determine to
18conduct such ceremony either on or within the octave of the day designated by
19congress or proclaimed by the president of the United States as Citizenship Day. The
20board may carry out this function in such manner as it determines. The secretary
21of state, department of
education public instruction and other state officers and
22departments shall cooperate with the participating units of government by the
23dissemination of available information which will stimulate interest in the
24government of Wisconsin and its subdivisions.
SB77-SSA1, s. 2219e
1Section 2219e. 66.905 (title) of the statutes is renumbered 560.036 (2m)
2(title).
SB77-SSA1, s. 2219g
3Section 2219g. 66.905 (1) and (2) of the statutes are renumbered 560.036 (2m)
4(a) and (b), and 560.036 (2m) (a) (intro.) and 2. and (b), as renumbered, are amended
5to read:
SB77-SSA1,940,66
560.036
(2m) (a)
Definitions. (intro.) In this
section subsection:
SB77-SSA1,940,87
2. "Minority group member" has the meaning given under
s. 560.036 sub. (1)
8(f).