AB510, s. 15 25Section 15. 66.1105 (4m) (b) 2m. of the statutes is amended to read:
AB510,12,7
166.1105 (4m) (b) 2m. The requirement under subd. 2. that a vote by the board
2take place not less than 10 days nor more than 30 14 days after receiving a resolution
3does not apply to a resolution amending a project plan under sub. (4) (h) 1. if the
4resolution relates to a tax incremental district, the application for the
5redetermination of the tax incremental base of which was made in 1998, that is
6located in a village that was incorporated in 1912, has a population of at least 3,800
7and is located in a county with a population of at least 108,000.
AB510, s. 16 8Section 16. 66.1105 (4m) (b) 4. of the statutes is created to read:
AB510,12,239 66.1105 (4m) (b) 4. Not later than 5 working days after submitting its decision
10under subd. 3., a majority of the members of the board may request that the
11department of revenue review the objective facts contained in any of the documents
12listed in subd. 1. to determine whether the information submitted to the board
13complies with this section or whether any of the information contains a factual
14inaccuracy. The request must be in writing and must specify which particular
15objective fact or item the members believe is incomplete or inaccurate. Not later than
1610 working days after receiving a request that complies with the requirements of this
17subdivision, the department of revenue shall investigate the issues raised in the
18request and shall send its written response to the board. If the department of
19revenue determines that the information in the proposal does not comply with this
20section or contains a factual inaccuracy, the department shall return the proposal to
21the city. The board shall request that the city resolve the problems in its proposal
22and resubmit the proposal to the board. The board shall review the resubmitted
23proposal and vote to approve or deny the proposal as specified in this paragraph.
AB510, s. 17 24Section 17. 66.1105 (4m) (b) 5. of the statutes is created to read:
AB510,13,4
166.1105 (4m) (b) 5. The board shall notify prospectively the governing body of
2every local governmental unit that is not represented on the board, and that has
3power to levy taxes on the property within the tax incremental district, of meetings
4of the board and of the agendas of each meeting for which notification is given.
AB510, s. 18 5Section 18. 66.1105 (5) (a) of the statutes is amended to read:
AB510,13,116 66.1105 (5) (a) Upon Subject to sub. (8) (d), upon the creation of a tax
7incremental district or upon adoption of any amendment subject to par. (c), its tax
8incremental base shall be determined as soon as reasonably possible. The
9department of revenue may impose a fee of $1,000 on a city to determine or
10redetermine the tax incremental base of a tax incremental district under this
11subsection.
AB510, s. 19 12Section 19. 66.1105 (5) (b) of the statutes is amended to read:
AB510,14,213 66.1105 (5) (b) Upon application in writing by the city clerk, in a form
14prescribed by the department of revenue, the department shall determine according
15to its best judgment from all sources available to it the full aggregate value of the
16taxable property and, except as provided in par. (bm), of the city-owned property in
17the tax incremental district. The application shall state the percentage of territory
18within the tax incremental district which the local legislative body estimates will be
19devoted to retail business at the end of the maximum expenditure period specified
20in sub. (6) (am) 1. c. if that estimate is at least 35%. Subject to sub. (8) (d), the

21department shall certify this aggregate valuation to the city clerk, and the aggregate
22valuation constitutes the tax incremental base of the tax incremental district. The
23city clerk shall complete these forms, including forms for the amendment of a project
24plan,
and submit the application or amendment forms on or before December 31 of
25the year the tax incremental district is created, as defined in sub. (4) (gm) 2. or, in

1the case of an amendment, on or before December 31 of the year in which the changes
2to the project plan take effect.
AB510, s. 20 3Section 20. 66.1105 (5) (c) of the statutes is amended to read:
AB510,14,214 66.1105 (5) (c) If the city adopts an amendment to the original project plan for
5any district which reduces project costs by subtracting territory from the district or
6which includes additional project costs at least part of which will be incurred after
7the period specified in sub. (6) (am) 1., the tax incremental base for the district shall
8be redetermined, if sub. (4) (h) 2., 3., or 4. applies to the amended project plan, either
9by subtracting from the tax incremental base the value of the taxable property that
10is subtracted from the existing district or by
adding to the tax incremental base the
11value of the taxable property and the value of real property owned by the city, other
12than property described in par. (bm),
that is added to the existing district under sub.
13(4) (h) 2., 3., or 4. or, if sub. (4) (h) 2., 3., or 4. does not apply to the amended project
14plan, under par. (b), as of the January 1 next preceding the effective date of the
15amendment if the amendment becomes effective between January 2 and
16September 30, as of the next subsequent January 1 if the amendment becomes
17effective between October 1 and December 31 and if the effective date of the
18amendment is January 1 of any year, the redetermination shall be made on that date.
19The With regard to a district to which territory has been added, the tax incremental
20base as redetermined under this paragraph is effective for the purposes of this
21section only if it exceeds the original tax incremental base determined under par. (b).
AB510, s. 21 22Section 21. 66.1105 (5) (ce) of the statutes is amended to read:
AB510,15,1123 66.1105 (5) (ce) If the city adopts an amendment, to which sub. (4) (h) 2., 3., or
244. applies, the tax incremental base for the district shall be redetermined, either by
25subtracting from the tax incremental base the value of the taxable property that is

1subtracted from the existing district or by
adding to the tax incremental base the
2value of the taxable property and the value of real property owned by the city, other
3than property described in par. (bm),
that is added to the existing district under sub.
4(4) (h) 2., 3., or 4., as of the January 1 next preceding the effective date of the
5amendment if the amendment becomes effective between January 2 and
6September 30, as of the next subsequent January 1 if the amendment becomes
7effective between October 1 and December 31 and if the effective date of the
8amendment is January 1 of any year, the redetermination shall be made on that date.
9The With regard to a district to which territory has been added, the tax incremental
10base as redetermined under this paragraph is effective for the purposes of this
11section only if it exceeds the original tax incremental base determined under par. (b).
AB510, s. 22 12Section 22. 66.1105 (5) (d) of the statutes is amended to read:
AB510,15,2313 66.1105 (5) (d) The department of revenue may not certify the tax incremental
14base as provided in par. (b) until it determines that each of the procedures and
15documents required by sub. (4) (a), (b), (gm) or (h) and par. (b) has been timely
16completed and all notices required under sub. (4) (a), (b), (gm) or (h) timely given.
17The facts supporting any document adopted or action taken to comply with sub. (4)
18(a), (b), (gm) or (h) are not subject to review by the department of revenue under this
19paragraph, except that notwithstanding the general prohibition against the
20department's review of the facts supporting any document adopted or action taken
21to comply with sub. (4) (gm), the department may not certify the tax incremental base
22as provided in par. (b) until it reviews and approves of the findings that are described
23in sub. (4) (gm) 4. c
.
AB510, s. 23 24Section 23. 66.1105 (6) (a) of the statutes is renumbered 66.1105 (6) (a) (intro.)
25and amended to read:
AB510,16,15
166.1105 (6) (a) (intro.) If the joint review board approves the creation of the tax
2incremental district under sub. (4m), positive tax increments with respect to a tax
3incremental district are allocated to the city which created the district for each year
4commencing after the date when a project plan is adopted under sub. (4) (g). The
5department of revenue may not authorize allocation of tax increments until it
6determines from timely evidence submitted by the city that each of the procedures
7and documents required under sub. (4) (d) to (f) has been completed and all related
8notices given in a timely manner. The department of revenue may authorize
9allocation of tax increments for any tax incremental district only if the city clerk and
10assessor annually submit to the department all required information on or before the
112nd Monday in June. The facts supporting any document adopted or action taken
12to comply with sub. (4) (d) to (f) are not subject to review by the department of revenue
13under this paragraph. After the allocation of tax increments is authorized, the
14department of revenue shall annually authorize allocation of the tax increment to
15the city that created the district until the soonest of the following events:
AB510,16,17 161. The department of revenue receives a notice under sub. (8) and the notice
17has taken effect under sub. (8) (b), 27.
AB510,16,19 182. Twenty-seven years after the tax incremental district is created if the
19district is created before October 1, 1995, 38.
AB510,16,22 203. Thirty-eight years after the tax incremental district is created if the district
21is created before October 1, 1995, and the project plan is amended under sub. (4) (h)
223. or 23
AB510,16,24 234. Twenty-three years after the tax incremental district is created if the district
24is created after September 30, 1995, whichever is sooner.
AB510, s. 24 25Section 24. 66.1105 (6) (a) 5. of the statutes is created to read:
AB510,17,4
166.1105 (6) (a) 5. Twenty years after the tax incremental district is created if
2the district is created on or after the effective date of this subdivision .... [revisor
3inserts date], and if the district is at least predominantly suitable for industrial sites
4under sub. (4) (gm) 6.
AB510, s. 25 5Section 25. 66.1105 (6) (am) 1. of the statutes is renumbered 66.1105 (6) (am)
61. a. and amended to read:
AB510,17,107 66.1105 (6) (am) 1. a. For a tax incremental district that is created after
8September 30, 1995, and before the effective date of this subd. 1. a. .... [revisor inserts
9date],
no expenditure may be made later than 7 years after the tax incremental
10district is created, and for.
AB510,17,15 11b. For a tax incremental district that is created before October 1, 1995, no
12expenditure may be made later than 10 years after the tax incremental district is
13created, except that, for a tax incremental district that is created before October 1,
141995, and which receives tax increments under par. (d), no expenditure may be made
15later than 12 years after the tax incremental district is created.
AB510, s. 26 16Section 26. 66.1105 (6) (am) 1. c. of the statutes is created to read:
AB510,17,1917 66.1105 (6) (am) 1. c. For a tax incremental district that is created on or after
18the effective date of this subd. 1. c. .... [revisor inserts date], all expenditures shall
19be completed no later than 10 years after the tax incremental district is created.
AB510, s. 27 20Section 27. 66.1105 (6) (e) 1. d. of the statutes is created to read:
AB510,17,2321 66.1105 (6) (e) 1. d. The donor tax incremental district has in its special fund,
22as described under par. (c), sufficient revenues to pay for all project costs that have
23been incurred, or are expected to be incurred, under the project plan for that district.
AB510, s. 28 24Section 28. 66.1105 (6) (e) 2. of the statutes is repealed.
AB510, s. 29 25Section 29. 66.1105 (7) (ae) of the statutes is created to read:
AB510,18,4
166.1105 (7) (ae) Notwithstanding par. (am), 10 years after the last expenditure
2identified in the project plan is made if the district to which the plan relates is created
3on or after the effective date of this paragraph .... [revisor inserts date], and if the
4district is suitable for industrial sites under sub. (4) (gm) 4. a.
AB510, s. 30 5Section 30. 66.1105 (7) (am) of the statutes is amended to read:
AB510,18,126 66.1105 (7) (am) Sixteen Thirteen years after the last expenditure identified
7in the project plan is made if the district to which the plan relates is created after
8September 30, 1995, or 20 years after the last expenditure identified in the project
9plan is made if the district to which the plan relates is created before October 1, 1995,
10except that in no case may the total number of years during which expenditures are
11made under sub. (6) (am) 1. plus the total number of years during which tax
12increments are allocated under this paragraph exceed 27 years.
AB510, s. 31 13Section 31. 66.1105 (8) (title) of the statutes is amended to read:
AB510,18,1414 66.1105 (8) (title) Notice of district termination, reporting requirements.
AB510, s. 32 15Section 32. 66.1105 (8) (c) of the statutes is created to read:
AB510,18,1916 66.1105 (8) (c) Not later than 60 days after a city transmits to the department
17of revenue the notice required under par. (a) the city shall send to the department,
18on a form prescribed by the department, all of the following information that relates
19to the terminated tax incremental district:
AB510,18,2020 1. A final accounting of all expenditures made by the city.
AB510,18,2121 2. The total amount of project costs incurred by the city.
AB510,18,2222 3. The total amount of positive tax increments received by a city.
AB510, s. 33 23Section 33. 66.1105 (8) (d) of the statutes is created to read:
AB510,19,224 66.1105 (8) (d) If a city does not send to the department of revenue the form
25specified in par. (c) within the time limit specified in par. (c), the department may not

1certify the tax incremental base of a tax incremental district under sub. (5) (a) and
2(b) until the form is sent to the department.
AB510, s. 34 3Section 34. 66.1105 (15) of the statutes is created to read:
AB510,19,164 66.1105 (15) Substantial compliance. Substantial compliance with subs. (3),
5(4) (a), (b), (c), (d), (e), and (f), and (4m) by a city or village that creates, or attempts
6to create, a tax incremental district is sufficient to give effect to any proceedings
7conducted under this section if, in the opinion of the department of revenue, any
8error, irregularity, or informality that exists in the city's or village's attempts to
9comply with subs. (3), (4) (a), (b), (c), (d), (e), and (f), and (4m) does not affect
10substantial justice. If the department of revenue determines that a city or village has
11substantially complied with subs. (3), (4) (a), (b), (c), (d), (e), and (f), and (4m), the
12department of revenue shall determine the tax incremental base of the district,
13allocate tax increments, and treat the district in all other respects as if the
14requirements under subs. (3), (4) (a), (b), (c), (d), (e), and (f), and (4m) had been
15strictly complied with based on the date that the resolution described under sub. (4)
16(gm) 2. is adopted.
AB510, s. 35 17Section 35. 66.1106 (1) (e) of the statutes is amended to read:
AB510,20,218 66.1106 (1) (e) "Environmental remediation tax increment" means that
19amount obtained by multiplying the total city, county, school and other local general
20property taxes levied on a parcel of real property that is certified under this section
21taxable property in a year by a fraction having as a numerator the environmental
22remediation value increment for that year for that parcel in such district and as a
23denominator that year's equalized value of that parcel taxable property. In any year,
24an environmental remediation tax increment is "positive" if the environmental

1remediation value increment is positive; it is "negative" if the environmental
2remediation value increment is negative.
AB510, s. 36 3Section 36. 66.1106 (1) (f) of the statutes is amended to read:
AB510,20,104 66.1106 (1) (f) "Environmental remediation tax incremental base" means the
5aggregate value, as equalized by the department, of a parcel of real taxable property
6that is certified under this section as of the January 1 preceding the date on which
7the department of natural resources issues a certificate certifying that
8environmental pollution on the property has been remediated in accordance with
9rules promulgated by the department of natural resources
environmental
10remediation tax incremental district is created, as determined under sub. (1m) (b)
.
AB510, s. 37 11Section 37. 66.1106 (1) (fm) of the statutes is created to read:
AB510,20,2212 66.1106 (1) (fm) "Environmental remediation tax incremental district" means
13a contiguous geographic area within a political subdivision defined and created by
14resolution of the governing body of the political subdivision consisting solely of whole
15units of property as are assessed for general property tax purposes, other than
16railroad rights-of-way, rivers, or highways. Railroad rights-of-way, rivers, or
17highways may be included in an environmental remediation tax incremental district
18only if they are continuously bounded on either side, or on both sides, by whole units
19of property as are assessed for general property tax purposes which are in the
20environmental remediation tax incremental district. "Environmental remediation
21tax incremental district" does not include any area identified as a wetland on a map
22under s. 23.32.
AB510, s. 38 23Section 38. 66.1106 (1) (g) of the statutes is amended to read:
AB510,21,524 66.1106 (1) (g) "Environmental remediation value increment" means the
25equalized value of a parcel of real taxable property that is certified under this section

1minus the environmental remediation tax incremental base. In any year, the
2environmental remediation value increment is "positive" if the environmental
3remediation tax incremental base of the parcel of taxable property is less than the
4aggregate value of the parcel of taxable property as equalized by the department; it
5is "negative" if that base exceeds that aggregate value.
AB510, s. 39 6Section 39. 66.1106 (1) (i) of the statutes is amended to read:
AB510,21,107 66.1106 (1) (i) "Period of certification" means a period of not more than 16 years
8beginning after the department certifies the environmental remediation tax
9incremental base of a parcel of property under sub. (4) or a period before all eligible
10costs have been paid, whichever occurs first.
AB510, s. 40 11Section 40. 66.1106 (1) (jm) of the statutes is created to read:
AB510,21,1412 66.1106 (1) (jm) "Project expenditures" means the sum of eligible costs and all
13other costs incurred by a political subdivision in the creation and operation of an
14environmental remediation tax incremental district.
AB510, s. 41 15Section 41. 66.1106 (1) (k) of the statutes is amended to read:
AB510,21,1716 66.1106 (1) (k) "Taxable property" means all real and personal taxable property
17located in an environmental remediation tax incremental district.
AB510, s. 42 18Section 42. 66.1106 (1m) of the statutes is created to read:
AB510,21,2119 66.1106 (1m) Creation of environmental remediation tax incremental
20districts.
In order to implement the provisions of this section, the governing body
21of the political subdivision shall adopt a resolution which does all of the following:
AB510,21,2422 (a) Describes the boundaries of an environmental remediation tax incremental
23district with sufficient definiteness to identify with ordinary and reasonable
24certainty the territory included within the district.
AB510,22,6
1(b) Creates such district as of a date therein provided. If the resolution is
2adopted during the period between January 2 and September 30, then such date
3shall be the next preceding January 1. If such resolution is adopted during the period
4between October 1 and December 31, then such date shall be the next subsequent
5January 1. If the resolution is adopted on January 1, the environmental remediation
6tax incremental district shall have been created as of the date of the resolution.
AB510, s. 43 7Section 43. 66.1106 (2) (a) of the statutes is amended to read:
AB510,22,198 66.1106 (2) (a) A political subdivision that develops, and whose governing body
9approves, a written proposal to remediate environmental pollution may use an
10environmental remediation tax increment to pay the eligible costs of remediating
11environmental pollution on contiguous parcels of property that are located in an
12environmental remediation tax incremental district
within the political subdivision
13and that are not part of a tax incremental district created under s. 66.1105, as
14provided in this section, except that a political subdivision may use an
15environmental remediation tax increment to pay the cost of remediating
16environmental pollution of groundwater without regard to whether the property
17above the groundwater is owned by the political subdivision. No political subdivision
18may submit an application to the department under sub. (4) until the joint review
19board approves the political subdivision's written proposal under sub. (3).
AB510, s. 44 20Section 44. 66.1106 (4) (intro.) of the statutes is amended to read:
AB510,23,521 66.1106 (4) Certification. (intro.) Upon written application to the department
22of revenue by the clerk of a political subdivision on or before April 1 of the year
23following the year in which the certification described in par. (a) is received from the
24department of natural resources
December 31 of the year the environmental
25remediation tax incremental district is created, as determined under sub. (1m) (b),

1except that if the environmental remediation tax incremental district is created
2during the period between October 1 and December 31, on or before December 31 of
3the following year
, the department of revenue shall certify to the clerk of the political
4subdivision the environmental remediation tax incremental base of a parcel of real
5property
if all of the following apply:
AB510, s. 45 6Section 45. 66.1106 (4) (b) of the statutes is amended to read:
AB510,23,117 66.1106 (4) (b) The political subdivision submits a statement that all taxing
8jurisdictions with the authority to levy general property taxes on the parcel or
9contiguous parcels
of property have been notified that the political subdivision
10intends to recover the costs of remediating environmental pollution on the property
11and have been provided a statement of the estimated costs to be recovered.
AB510, s. 46 12Section 46. 66.1106 (7) (a) of the statutes is amended to read:
AB510,23,1813 66.1106 (7) (a) Subject to pars. (b), (c) and (d), the department shall annually
14authorize the positive environmental remediation tax increment with respect to a
15parcel or contiguous parcels of property during the period of certification to the
16political subdivision that incurred the costs to remediate environmental pollution on
17the property, except that an authorization granted under this paragraph does not
18apply after the department receives the notice described under sub. (10) (b).
AB510, s. 47 19Section 47. 66.1106 (7) (d) 1. of the statutes is amended to read:
AB510,24,220 66.1106 (7) (d) 1. The department may not authorize a positive environmental
21remediation tax increment under par. (a) to pay otherwise eligible costs that are
22incurred by the political subdivision after the department of natural resources
23certifies to the department of revenue that environmental pollution on the parcel or
24contiguous parcels
of property has been remediated unless the costs are associated

1with activities, as determined by the department of natural resources, that are
2necessary to close the site described in the site investigation report.
AB510, s. 48 3Section 48. 66.1106 (9) of the statutes is amended to read:
AB510,24,144 66.1106 (9) Separate accounting required. An environmental remediation tax
5increment received with respect to a parcel or contiguous parcels of land that is
6subject to this section shall be deposited in a separate fund by the treasurer of the
7political subdivision. No money may be paid out of the fund except to pay eligible
8costs for a parcel or contiguous parcels of land, or to reimburse the political
9subdivision for such costs or to satisfy claims of holders of bonds or notes issued to
10pay eligible costs
. If an environmental remediation tax increment that has been
11collected with respect to a parcel of land remains in the fund after the period of
12certification has expired, it shall be paid to the treasurers of the taxing jurisdictions
13in which the parcel is located in proportion to the relative share of those taxing
14jurisdictions in the most recent levy of general property taxes on the parcel.
AB510, s. 49 15Section 49. 66.1106 (10) (a) of the statutes is amended to read:
AB510,24,2016 66.1106 (10) (a) Prepare and make available to the public updated annual
17reports describing the status of all projects to remediate environmental pollution
18funded under this section, including revenues and expenditures. A copy of the report
19shall be sent to all taxing jurisdictions with authority to levy general property taxes
20on the parcel or contiguous parcels of property by May 1 annually.
AB510, s. 50 21Section 50. 66.1106 (10) (b) of the statutes is amended to read:
AB510,24,2322 66.1106 (10) (b) Notify the department within 10 days after the period of
23certification for a parcel or contiguous parcels of property has expired.
AB510, s. 51 24Section 51. 66.1106 (10) (c) of the statutes is created to read:
AB510,25,9
166.1106 (10) (c) Not later than 12 months after the last expenditure is made
2or not later than 12 months after an expenditure may be made under sub. (2) (b),
3whichever comes first, prepare and make available to the public a report that is
4similar to the report required under par. (a), except that the report required under
5this paragraph shall also include an independent certified audit of each project to
6determine if all financial transactions were made in a legal manner and to determine
7if each environmental remediation tax incremental district complied with this
8section. A copy of the report shall be sent out to all taxing jurisdictions which
9received the reports under par. (a).
AB510, s. 52 10Section 52. 66.1106 (10) (d) of the statutes is created to read:
AB510,25,1311 66.1106 (10) (d) Not later than 180 days after an environmental remediation
12tax incremental district terminates under sub. (11), provide the department with all
13of the following on a form that is prescribed by the department:
AB510,25,1514 1. A final accounting of project expenditures that are made for an
15environmental remediation tax incremental district.
AB510,25,1716 2. The final amount of eligible costs that have been paid for an environmental
17remediation tax incremental district.
AB510,25,1918 3. The total amount of environmental remediation tax increments that have
19been paid to the political subdivision.
AB510, s. 53 20Section 53. 66.1106 (11) of the statutes is created to read:
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