13. Provides that an amendment to a TID's boundary may subtract territory
from the TID if the subtraction does not remove contiguity from the TID.
14. Allows a city or village to create a standing joint review board that may
remain in existence for the entire time that any TID exists in the city or village. The
city or village may also disband the standing joint review board. Currently, a joint
review board may vote to disband following the approval or rejection of a TID
proposal.
15. Specifically requires that an amendment to a project plan requires the same
findings by a city or village relating to the equalized value of taxable property in the

TID and the equalized value of all of the taxable property in the city or village as is
currently required for the creation of a TID.
This substitute amendment also makes a technical modification to the
environmental remediation tax incremental financing program. Under current law,
the environmental remediation tax incremental financing program permits a city,
village, town, or county (political subdivision) to defray the costs of remediating
contaminated property that is owned by the political subdivision. The mechanism
for financing costs that are eligible for remediation is very similar to the mechanism
under the TIF program. If the remediated property is transferred to another person
and is then subject to property taxation, environmental remediation tax incremental
financing may be used to allocate some of the property taxes that are levied on the
property to the political subdivision to pay for the costs of remediation. Under the
substitute amendment, if a city or village annexes property from a town that is using
an ERTID to remediate environmental pollution on all or part of the territory that
is annexed, the city or village must pay to the town that portion of the eligible costs
that are attributable to the annexed territory. The city or village, and the town, must
negotiate an agreement on the amount that must be paid.
Generally, this bill takes effect on the first day of the 4th month after the
substitute amendment is enacted.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB305-SSA1, s. 1 1Section 1. 66.1105 (2) (cm) of the statutes is created to read:
SB305-SSA1,5,52 66.1105 (2) (cm) "Mixed-use development" means development that contains
3a combination of industrial, commercial, or residential uses, except that lands
4proposed for newly-platted residential use, as shown in the project plan, may not
5exceed 35 percent, by area, of the real property within the district.
SB305-SSA1, s. 2 6Section 2. 66.1105 (2) (f) 1. i. of the statutes is amended to read:
SB305-SSA1,5,117 66.1105 (2) (f) 1. i. Payments made, in the discretion of the local legislative body,
8which are found to be necessary or convenient to the creation of tax incremental
9districts or the implementation of project plans, including payments made to a town
10that relate to property taxes levied on territory to be included in a tax incremental
11district as described in sub. (4) (gm) 1
.
SB305-SSA1, s. 3
1Section 3. 66.1105 (2) (f) 2. d. of the statutes is created to read:
SB305-SSA1,6,62 66.1105 (2) (f) 2. d. Cash grants made by the city to owners, lessees, or
3developers of land that is located within the tax incremental district unless the grant
4recipient has signed a development agreement with the city, a copy of which shall be
5sent to the appropriate joint review board or, if that joint review board has been
6dissolved, retained by the city in the official records for that tax incremental district.
SB305-SSA1, s. 4 7Section 4. 66.1105 (2) (f) 3. of the statutes is renumbered 66.1105 (2) (f) 3.
8(intro.) and amended to read:
SB305-SSA1,6,149 66.1105 (2) (f) 3. (intro.) Notwithstanding subd. 1., project costs may not include
10any expenditures made or estimated to be made or monetary obligations incurred or
11estimated to be incurred by the city for newly platted residential development only
12for any tax incremental district for which a project plan is approved after before
13September 30, 1995., or for a mixed-use development tax incremental district to
14which one of the following applies:
SB305-SSA1, s. 5 15Section 5. 66.1105 (2) (f) 3. a. to c. of the statutes are created to read:
SB305-SSA1,6,1716 66.1105 (2) (f) 3. a. The density of the residential housing is at least 3 units per
17acre.
SB305-SSA1,6,1918 b. The residential housing is located in a conservation subdivision, as defined
19in s. 66.1027 (1) (a).
SB305-SSA1,6,2120 c. The residential housing is located in a traditional neighborhood
21development, as defined in s. 66.1027 (1) (c).
SB305-SSA1, s. 6 22Section 6. 66.1105 (3) (g) of the statutes is created to read:
SB305-SSA1,7,323 66.1105 (3) (g) Create a standing joint review board that may remain in
24existence for the entire time that any tax incremental district exists in the city. All
25of the provisions that apply to a joint review board that is convened under sub. (4m)

1(a) apply to a standing joint review board that is created under this paragraph. A
2city may disband a joint review board that is created under this paragraph at any
3time.
SB305-SSA1, s. 7 4Section 7. 66.1105 (4) (e) of the statutes is amended to read:
SB305-SSA1,7,195 66.1105 (4) (e) At least 30 14 days before adopting a resolution under par. (gm),
6holding of a public hearing by the planning commission at which interested parties
7are afforded a reasonable opportunity to express their views on the proposed project
8plan. The hearing may be held in conjunction with the hearing provided for in par.
9(a). If the city anticipates that the proposed project plan's project costs may include
10cash grants made by the city to owners, lessees, or developers of land that is located
11within the tax incremental district, the hearing notice shall contain a statement to
12that effect.
Notice of the hearing shall be published as a class 2 notice, under ch. 985.
13The notice shall include a statement advising that a copy of the proposed project plan
14will be provided on request. Before publication, a copy of the notice shall be sent by
151st class mail to the chief executive officer or administrator of all local governmental
16entities having the power to levy taxes on property within the district and to the
17school board of any school district which includes property located within the
18proposed district. For a county with no chief executive officer or administrator, notice
19shall be sent to the county board chairperson.
SB305-SSA1, s. 8 20Section 8. 66.1105 (4) (gm) 1. of the statutes is amended to read:
SB305-SSA1,9,221 66.1105 (4) (gm) 1. Describes the boundaries, which may, but need not, be the
22same as those recommended by the planning commission, of a tax incremental
23district with sufficient definiteness to identify with ordinary and reasonable
24certainty the territory included in the district. The boundaries of the tax incremental
25district may not include any annexed territory that was not within the boundaries

1of the city on January 1, 2004, unless at least 3 years have elapsed since the territory
2was annexed by the city, unless the city enters into a cooperative plan boundary
3agreement, under s. 66.0307, with the town from which the territory was annexed,
4or unless the city and town enter into another kind of agreement relating to the
5annexation except that, notwithstanding these conditions, the city may include
6territory that was not within the boundaries of the city on January 1, 2004, if the city
7pledges to pay the town an amount equal to the property taxes levied on the territory
8by the town at the time of the annexation for each of the next 5 years. If, as the result
9of a pledge by the city to pay the town an amount equal to the property taxes levied
10on the territory by the town at the time of the annexation for each of the next 5 years,
11the city includes territory in a tax incremental district that was not within the
12boundaries of the city on January 1, 2004, the city's pledge is enforceable by the town
13from which the territory was annexed.
The boundaries shall include only those
14whole units of property as are assessed for general property tax purposes. Property
15standing vacant for an entire 7-year period immediately preceding adoption of the
16resolution creating a tax incremental district may not comprise more than 25% of the
17area in the tax incremental district, unless the tax incremental district is suitable
18for industrial sites under subd. 4. a. and the local legislative body implements an
19approved project plan to promote industrial development within the meaning of s.
2066.1101. In this subdivision, "vacant property" includes property where the fair
21market value or replacement cost value of structural improvements on the parcel is
22less than the fair market value of the land. In this subdivision, "vacant property"
23does not include property acquired by the local legislative body under ch. 32 or,
24property included within the abandoned Park East freeway corridor or the

1abandoned Park West freeway corridor in Milwaukee County, or property that is
2contaminated by environmental pollution, as defined in s. 66.1106 (1) (d)
.
SB305-SSA1, s. 9 3Section 9. 66.1105 (4) (gm) 4. a. of the statutes is amended to read:
SB305-SSA1,9,84 66.1105 (4) (gm) 4. a. Not less than 50%, by area, of the real property within
5the district is at least one of the following: a blighted area; in need of rehabilitation
6or conservation work, as defined in s. 66.1337 (2m) (b); or suitable for industrial sites
7within the meaning of s. 66.1101 and has been zoned for industrial use; or suitable
8for mixed-use development;
and
SB305-SSA1, s. 10 9Section 10. 66.1105 (4) (gm) 4. c. of the statutes is amended to read:
SB305-SSA1,9,2010 66.1105 (4) (gm) 4. c. Either the The equalized value of taxable property of the
11district plus the value increment of all existing districts does not exceed 7% 12
12percent
of the total equalized value of taxable property within the city or the
13equalized value of taxable property of the district plus the value increment of all
14existing districts within the city does not exceed 5% of the total equalized value of
15taxable property within the city
, except if a city subtracts territory from a district
16under par. (h) 2., the 12 percent limit does not apply to that finding. In determining
17the equalized value of taxable property under this subd. 4. c., the department of
18revenue shall base its calculations on the most recent equalized value of taxable
19property of the district that is reported under s. 70.57 (1m) before the date on which
20the resolution under this paragraph is adopted
.
SB305-SSA1, s. 11 21Section 11. 66.1105 (4) (gm) 6. of the statutes is created to read:
SB305-SSA1,9,2522 66.1105 (4) (gm) 6. Declares that the district is a blighted area district, a
23rehabilitation or conservation district, an industrial district, or a mixed-use district
24based on the identification and classification of the property included within the
25district under par. (c) and subd. 4. a. If the district is not exclusively blighted,

1rehabilitation or conservation, industrial, or mixed use, the declaration under this
2subdivision shall be based on which classification is predominant with regard to the
3area described in subd. 4. a.
SB305-SSA1, s. 12 4Section 12. 66.1105 (4) (h) 1. of the statutes, as affected by 2003 Wisconsin Act
534
, is amended to read:
SB305-SSA1,10,216 66.1105 (4) (h) 1. Subject to subds. 2., 3., 4., and 5., the planning commission
7may, by resolution, adopt an amendment to a project plan. The amendment is subject
8to approval by the local legislative body and approval requires the same findings as
9provided in par. pars. (g) and (gm) 4. c. Any amendment to a project plan is also
10subject to review by a joint review board, acting under sub. (4m). Adoption of an
11amendment to a project plan shall be preceded by a public hearing held by the plan
12commission at which interested parties shall be afforded a reasonable opportunity
13to express their views on the amendment. Notice of the hearing shall be published
14as a class 2 notice, under ch. 985. The notice shall include a statement of the purpose
15and cost of the amendment and shall advise that a copy of the amendment will be
16provided on request. Before publication, a copy of the notice shall be sent by 1st class
17mail to the chief executive officer or administrator of all local governmental entities
18having the power to levy taxes on property within the district and to the school board
19of any school district which includes property located within the proposed district.
20For a county with no chief executive officer or administrator, this notice shall be sent
21to the county board chairperson.
SB305-SSA1, s. 13 22Section 13. 66.1105 (4) (h) 2. of the statutes, as affected by 2003 Wisconsin Act
2334
, is amended to read:
SB305-SSA1,11,924 66.1105 (4) (h) 2. Except as provided in subds. 3., 4., and 5., not more than once
25during the 7 years after the tax incremental district is created,
the planning

1commission may adopt an amendment to a project plan under subd. 1. to modify the
2district's boundaries, not more than 4 times during the district's existence, by
3subtracting territory from the district in a way that does not remove contiguity from
4the district or by
adding territory to the district that is contiguous to the district and
5that is served by public works or improvements that were created as part of the
6district's project plan. Expenditures for project costs that are incurred because of an
7amendment to a project plan to which this subdivision applies may be made for not
8more than 3 years after the date on which the local legislative body adopts a
9resolution amending the project plan.
SB305-SSA1, s. 14 10Section 14. 66.1105 (4) (h) 3. of the statutes is repealed.
SB305-SSA1, s. 15 11Section 15. 66.1105 (4m) (a) of the statutes is amended to read:
SB305-SSA1,12,912 66.1105 (4m) (a) Any city that seeks to create a tax incremental district or
13amend a project plan shall convene a temporary joint review board under this
14paragraph, or a standing joint review board under sub. (3) (g),
to review the proposal.
15The Except as provided in par. (am), and subject to par. (ae), the board shall consist
16of one representative chosen by the school district that has power to levy taxes on the
17property within the tax incremental district, one representative chosen by the
18technical college district that has power to levy taxes on the property within the tax
19incremental district, one representative chosen by the county that has power to levy
20taxes on the property within the tax incremental district, one representative chosen
21by the city, and one public member. If more than one school district, more than one
22union high school district, more than one elementary school district,
more than one
23technical college district or more than one county has the power to levy taxes on the
24property within the tax incremental district, the unit in which is located property of
25the tax incremental district that has the greatest value shall choose that

1representative to the board. The public member and the board's chairperson shall
2be selected by a majority of the other board members before the public hearing under
3sub. (4) (a) or (h) 1. is held. All board members shall be appointed and the first board
4meeting held within 14 days after the notice is published under sub. (4) (a) or (h) 1.
5Additional meetings of the board shall be held upon the call of any member. The city
6that seeks to create the tax incremental district or to amend its project plan shall
7provide administrative support for the board. By majority vote, the board may
8disband following approval or rejection of the proposal, unless the board is a standing
9board that is created by the city under sub. (3) (g)
.
SB305-SSA1, s. 16 10Section 16. 66.1105 (4m) (ae) of the statutes is created to read:
SB305-SSA1,12,1511 66.1105 (4m) (ae) 1. A representative chosen by a school district under par. (a)
12or (am) shall be the president of the school board, or his or her designee. If the school
13board president appoints a designee, he or she shall give preference to the school
14district's finance director or another person with knowledge of local government
15finances.
SB305-SSA1,12,2016 2. The representative chosen by the county under par. (a) shall be the county
17executive or, if the county does not have a county executive, the chairperson of the
18county board, or the executive's or chairperson's designee. If the county executive or
19county board chairperson appoints a designee, he or she shall give preference to the
20county treasurer or another person with knowledge of local government finances.
SB305-SSA1,12,2521 3. The representative chosen by the city under par. (a) shall be the mayor, or
22city manager, or his or her designee. If the mayor or city manager appoints a
23designee, he or she shall give preference to the person in charge of administering the
24city's economic development programs, the city treasurer, or another person with
25knowledge of local government finances.
SB305-SSA1,13,4
14. The representative chosen by the technical college district under par. (a)
2shall be the district's director or his or her designee. If the technical college district's
3director appoints a designee, he or she shall give preference to the district's chief
4financial officer or another person with knowledge of local government finances.
SB305-SSA1, s. 17 5Section 17. 66.1105 (4m) (am) of the statutes is created to read:
SB305-SSA1,13,136 66.1105 (4m) (am) If a city seeks to create a tax incremental district that is
7located in a union high school district, the seat that is described under par. (a) for the
8school district representative to the board shall be held by 2 representatives, each
9of whom has one-half of a vote. Subject to par. (ae), one representative shall be
10chosen by the union high school district that has the power to levy taxes on the
11property within the tax incremental district and one representative shall be chosen
12by the elementary school district that has the power to levy taxes on the property
13within the tax incremental district.
SB305-SSA1, s. 18 14Section 18. 66.1105 (4m) (b) 2. of the statutes is amended to read:
SB305-SSA1,13,2215 66.1105 (4m) (b) 2. Except as provided in subd. 2m., no tax incremental district
16may be created and no project plan may be amended unless the board approves the
17resolution adopted under sub. (4) (gm) or (h) 1. by a majority vote not less than 10
18days nor more than
within 30 days after receiving the resolution. The board may not
19approve the resolution under this subdivision unless the board's approval contains
20a positive assertion that, in its judgment, the development described in the
21documents the board has reviewed under subd. 1. would not occur without the
22creation of a tax incremental district.
SB305-SSA1, s. 19 23Section 19. 66.1105 (4m) (b) 2m. of the statutes is amended to read:
SB305-SSA1,14,524 66.1105 (4m) (b) 2m. The requirement under subd. 2. that a vote by the board
25take place not less than 10 days nor more than within 30 days after receiving a

1resolution does not apply to a resolution amending a project plan under sub. (4) (h)
21. if the resolution relates to a tax incremental district, the application for the
3redetermination of the tax incremental base of which was made in 1998, that is
4located in a village that was incorporated in 1912, has a population of at least 3,800
5and is located in a county with a population of at least 108,000.
SB305-SSA1, s. 20 6Section 20. 66.1105 (4m) (b) 4. of the statutes is created to read:
SB305-SSA1,14,107 66.1105 (4m) (b) 4. The board shall notify prospectively the governing body of
8every local governmental unit that is not represented on the board, and that has
9power to levy taxes on the property within the tax incremental district, of meetings
10of the board and of the agendas of each meeting for which notification is given.
SB305-SSA1, s. 21 11Section 21. 66.1105 (5) (a) of the statutes is amended to read:
SB305-SSA1,14,1412 66.1105 (5) (a) Upon Subject to sub. (8) (d), upon the creation of a tax
13incremental district or upon adoption of any amendment subject to par. (c), its tax
14incremental base shall be determined as soon as reasonably possible.
SB305-SSA1, s. 22 15Section 22. 66.1105 (5) (b) of the statutes is amended to read:
SB305-SSA1,15,516 66.1105 (5) (b) Upon application in writing by the city clerk, in a form
17prescribed by the department of revenue, the department shall determine according
18to its best judgment from all sources available to it the full aggregate value of the
19taxable property and, except as provided in par. (bm), of the city-owned property in
20the tax incremental district. The application shall state the percentage of territory
21within the tax incremental district which the local legislative body estimates will be
22devoted to retail business at the end of the maximum expenditure period specified
23in sub. (6) (am) 1. if that estimate is at least 35%. Subject to sub. (8) (d), the

24department shall certify this aggregate valuation to the city clerk, and the aggregate
25valuation constitutes the tax incremental base of the tax incremental district. The

1city clerk shall complete these forms, including forms for the amendment of a project
2plan,
and submit the application or amendment forms on or before December 31 of
3the year the tax incremental district is created, as defined in sub. (4) (gm) 2. or, in
4the case of an amendment, on or before December 31 of the year in which the changes
5to the project plan take effect.
SB305-SSA1, s. 23 6Section 23. 66.1105 (5) (c) of the statutes, as affected by 2003 Wisconsin Act
734
, is amended to read:
SB305-SSA1,15,258 66.1105 (5) (c) If the city adopts an amendment to the original project plan for
9any district which subtracts territory from the district or which includes additional
10project costs at least part of which will be incurred after the period specified in sub.
11(6) (am) 1., the tax incremental base for the district shall be redetermined, if sub. (4)
12(h) 2., 3., 4., or 5. applies to the amended project plan, either by subtracting from the
13tax incremental base the value of the taxable property that is subtracted from the
14existing district or by
adding to the tax incremental base the value of the taxable
15property and the value of real property owned by the city, other than property
16described in par. (bm),
that is added to the existing district under sub. (4) (h) 2., 3.,
174., or 5. or, if sub. (4) (h) 2., 3., 4., or 5. does not apply to the amended project plan,
18under par. (b), as of the January 1 next preceding the effective date of the amendment
19if the amendment becomes effective between January 2 and September 30, as of the
20next subsequent January 1 if the amendment becomes effective between October 1
21and December 31 and if the effective date of the amendment is January 1 of any year,
22the redetermination shall be made on that date. The With regard to a district to
23which territory has been added, the
tax incremental base as redetermined under this
24paragraph is effective for the purposes of this section only if it exceeds the original
25tax incremental base determined under par. (b).
SB305-SSA1, s. 24
1Section 24. 66.1105 (5) (ce) of the statutes, as affected by 2003 Wisconsin Act
234
, is amended to read:
SB305-SSA1,16,163 66.1105 (5) (ce) If the city adopts an amendment, to which sub. (4) (h) 2., 3., 4.,
4or 5. applies, the tax incremental base for the district shall be redetermined, either
5by subtracting from the tax incremental base the value of the taxable property that
6is subtracted from the existing district or by
adding to the tax incremental base the
7value of the taxable property and the value of real property owned by the city, other
8than property described in par. (bm),
that is added to the existing district under sub.
9(4) (h) 2., 3., 4., or 5., as of the January 1 next preceding the effective date of the
10amendment if the amendment becomes effective between January 2 and
11September 30, as of the next subsequent January 1 if the amendment becomes
12effective between October 1 and December 31 and if the effective date of the
13amendment is January 1 of any year, the redetermination shall be made on that date.
14The With regard to a district to which territory has been added, the tax incremental
15base as redetermined under this paragraph is effective for the purposes of this
16section only if it exceeds the original tax incremental base determined under par. (b).
SB305-SSA1, s. 25 17Section 25. 66.1105 (5) (d) of the statutes is amended to read:
SB305-SSA1,17,218 66.1105 (5) (d) The department of revenue may not certify the tax incremental
19base as provided in par. (b) until it determines that each of the procedures and
20documents required by sub. (4) (a), (b), (gm) or (h) and par. (b) has been timely
21completed and all notices required under sub. (4) (a), (b), (gm) or (h) timely given.
22The facts supporting any document adopted or action taken to comply with sub. (4)
23(a), (b), (gm) or (h) are not subject to review by the department of revenue under this
24paragraph, except that the department may not certify the tax incremental base as

1provided in par. (b) until it reviews and approves of the findings that are described
2in sub. (4) (gm) 4. c
.
SB305-SSA1, s. 26 3Section 26. 66.1105 (6) (a) 3. of the statutes, as affected by 2003 Wisconsin Acts
434
and 46, is repealed.
SB305-SSA1, s. 27 5Section 27. 66.1105 (6) (a) 4. of the statutes, as affected by 2003 Wisconsin Acts
634
and 46, is amended to read:
SB305-SSA1,17,97 66.1105 (6) (a) 4. Twenty-three years after the tax incremental district is
8created if the district is created after September 30, 1995, and before October 1,
92004
.
SB305-SSA1, s. 28 10Section 28. 66.1105 (6) (a) 7. of the statutes is created to read:
SB305-SSA1,17,1411 66.1105 (6) (a) 7. Twenty years after the tax incremental district is created if
12the district is created on or after the effective date of this subdivision .... [revisor
13inserts date], and if the district is at least predominantly suitable for mixed-use
14development or industrial sites under sub. (4) (gm) 6.
SB305-SSA1, s. 29 15Section 29. 66.1105 (6) (a) 8. of the statutes is created to read:
SB305-SSA1,17,1916 66.1105 (6) (a) 8. Twenty-seven years after the tax incremental district is
17created if the district is created on or after the effective date of this subdivision ....
18[revisor inserts date], and if the district is a district specified under sub. (4) (gm) 6.
19other than a district specified under subd. 7.
SB305-SSA1, s. 30 20Section 30. 66.1105 (6) (am) 1. of the statutes, as affected by 2003 Wisconsin
21Act 34
, is repealed and recreated to read:
SB305-SSA1,17,2422 66.1105 (6) (am) 1. Except as otherwise provided in this paragraph, no
23expenditure may be made later than 5 years before the unextended termination date
24of a tax incremental district under sub. (7) (am).
SB305-SSA1, s. 31 25Section 31. 66.1105 (6) (c) of the statutes is amended to read:
SB305-SSA1,18,20
166.1105 (6) (c) Except for tax increments allocated under par. (d), (dm) or, (e),
2or (f) all tax increments received with respect to a tax incremental district shall, upon
3receipt by the city treasurer, be deposited into a special fund for that district. The
4city treasurer 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.
SB305-SSA1, s. 32 21Section 32. 66.1105 (6) (e) 1. d. of the statutes is created to read:
SB305-SSA1,19,222 66.1105 (6) (e) 1. d. The donor tax incremental district is able to demonstrate,
23based on the positive tax increments that are currently generated, that it has
24sufficient revenues to pay for all project costs that have been incurred under the

1project plan for that district and sufficient surplus revenues to pay for some of the
2eligible costs of the recipient tax incremental district.
SB305-SSA1, s. 33 3Section 33. 66.1105 (6) (e) 2. of the statutes is repealed.
SB305-SSA1, s. 34 4Section 34. 66.1105 (6) (f) of the statutes is created to read:
SB305-SSA1,19,95 66.1105 (6) (f) 1. Not later than the date on which a tax incremental district
6terminates under sub. (7) (am), a planning commission may amend under sub. (4) (h)
7the project plan of a tax incremental district to allocate positive tax increments
8generated by that tax incremental district to another tax incremental district
9created by that planning commission if all of the following conditions are met:
SB305-SSA1,19,1210 a. The donor tax incremental district, the positive tax increments of which are
11to be allocated, and the recipient tax incremental district have the same overlying
12taxing jurisdictions.
SB305-SSA1,19,1413 b. The allocation of tax increments under this paragraph is approved by the
14joint review board.
SB305-SSA1,19,1615 2. An allocation of tax increments under this paragraph may be used by the
16recipient district only if one of the following applies:
SB305-SSA1,19,1817 a. The project costs in the recipient district are used to create, provide, or
18rehabilitate low-cost housing or to remediate environmental contamination.
SB305-SSA1,19,2119 b. The recipient district was created upon a finding that not less than 50
20percent, by area, of the real property within the district is blighted or in need of
21rehabilitation.
SB305-SSA1,19,2422 3. The allocation of positive tax increments from a donor district to one or more
23recipient districts cannot be made unless the donor district has first satisfied all of
24its current-year debt service and project cost obligations.
SB305-SSA1,20,2
14. No city may request or receive under sub. (7) (am) 2. an extension for the life
2of a donor tax incremental district.
SB305-SSA1, s. 35 3Section 35. 66.1105 (7) (a) of the statutes is amended to read:
SB305-SSA1,20,104 66.1105 (7) (a) That time when the city has received aggregate tax increments
5with respect to the district in an amount equal to the aggregate of all project costs
6under the project plan and any amendments to the project plan for the district, except
7that this paragraph does not apply to a district whose positive tax increments have
8been allocated under sub. (6) (d), (dm) or, (e), or (f) until the district to which the
9allocation is made has paid off the aggregate of all of its project costs under its project
10plan.
SB305-SSA1, s. 36 11Section 36. 66.1105 (7) (am) of the statutes, as affected by 2003 Wisconsin Act
1246
, is repealed and recreated to read:
SB305-SSA1,20,1613 66.1105 (7) (am) 1. For a district about which a finding is made under sub. (4)
14(gm) 4. a. that not less than 50 percent, by area, of the real property within the district
15is a blighted area or in need of rehabilitation or conservation work, 27 years after the
16district is created.
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