AB478, s. 31 23Section 31. 66.1105 (6) (e) 1. d. of the statutes is created to read:
AB478,20,424 66.1105 (6) (e) 1. d. The donor tax incremental district is able to demonstrate,
25based on the positive tax increments that are currently generated and that are

1expected to be generated, that it has sufficient revenues to pay for all project costs
2that have been incurred, or are expected to be incurred, under the project plan for
3that district and sufficient surplus revenues to pay for some of the eligible costs of
4the recipient tax incremental district.
AB478, s. 32 5Section 32. 66.1105 (6) (e) 2. of the statutes is repealed.
AB478, s. 33 6Section 33. 66.1105 (7) (ae) of the statutes is created to read:
AB478,20,107 66.1105 (7) (ae) Notwithstanding par. (am), 10 years after the last expenditure
8identified in the project plan is made if the district to which the plan relates is created
9on or after the effective date of this paragraph .... [revisor inserts date], and if the
10district is suitable for industrial sites under sub. (4) (gm) 4. a.
AB478, s. 34 11Section 34. 66.1105 (7) (am) of the statutes, as affected by 2003 Wisconsin Act
12.... (Senate Bill 167), is amended to read:
AB478,20,2113 66.1105 (7) (am) Sixteen years after the last expenditure identified in the
14project plan is made if the district to which the plan relates is created after
15September 30, 1995, and before October 1, 2003, 13 years after the last expenditure
16identified in the project plan is made if the district to which the plan relates is created
17on or after October 1, 2003,
or 20 years after the last expenditure identified in the
18project plan is made if the district to which the plan relates is created before
19October 1, 1995, except that in no case may the total number of years during which
20expenditures are made under sub. (6) (am) 1. plus the total number of years during
21which tax increments are allocated under this sub. (6) (a) exceed 27 years.
AB478, s. 35 22Section 35. 66.1105 (7) (ar) of the statutes is amended to read:
AB478,20,2523 66.1105 (7) (ar) Notwithstanding par. (am), 22 years after the last expenditure
24identified in the project plan is made if the district to which the plan relates is created
25before October 1, 1995, and the project plan is amended under sub. (4) (h) 3. or 4.
AB478, s. 36
1Section 36. 66.1105 (8) (title) of the statutes is amended to read:
AB478,21,22 66.1105 (8) (title) Notice of district termination, reporting requirements.
AB478, s. 37 3Section 37. 66.1105 (8) (c) of the statutes is created to read:
AB478,21,74 66.1105 (8) (c) Not later than February 15 of the year after the year in which
5a city transmits to the department of revenue the notice required under par. (a) the
6city shall send to the department, on a form prescribed by the department, all of the
7following information that relates to the terminated tax incremental district:
AB478,21,88 1. A final accounting of all expenditures made by the city.
AB478,21,99 2. The total amount of project costs incurred by the city.
AB478,21,1010 3. The total amount of positive tax increments received by a city.
AB478, s. 38 11Section 38. 66.1105 (8) (d) of the statutes is created to read:
AB478,21,1512 66.1105 (8) (d) If a city does not send to the department of revenue the form
13specified in par. (c) within the time limit specified in par. (c), the department may not
14certify the tax incremental base of a tax incremental district under sub. (5) (a) and
15(b) until the form is sent to the department.
AB478, s. 39 16Section 39. 66.1105 (15) of the statutes is created to read:
AB478,22,417 66.1105 (15) Substantial compliance. Substantial compliance with subs. (3),
18(4) (a), (b), (c), (d), (e), (f), and (h), (4m), and (5) (b) by a city that creates, or attempts
19to create, a tax incremental district is sufficient to give effect to any proceedings
20conducted under this section if, in the opinion of the department of revenue, any
21error, irregularity, or informality that exists in the city's attempts to comply with
22subs. (3), (4) (a), (b), (c), (d), (e), (f), and (h), (4m), and (5) (b) does not affect substantial
23justice. If the department of revenue determines that a city has substantially
24complied with subs. (3), (4) (a), (b), (c), (d), (e), (f), and (h), (4m), and (5) (b), the
25department of revenue shall determine the tax incremental base of the district,

1allocate tax increments, and treat the district in all other respects as if the
2requirements under subs. (3), (4) (a), (b), (c), (d), (e), (f), and (h), (4m), and (5) (b) had
3been strictly complied with based on the date that the resolution described under
4sub. (4) (gm) 2. is adopted.
AB478, s. 40 5Section 40. 66.1106 (1) (c) of the statutes is amended to read:
AB478,23,26 66.1106 (1) (c) "Eligible costs" means capital costs, financing costs and
7administrative and professional service costs, incurred or estimated to be incurred
8by a political subdivision, for the investigation, removal, containment or monitoring
9of, or the restoration of soil, air, surface water, sediments or groundwater affected by,
10environmental pollution, including monitoring costs incurred within 2 years after
11the date on which the department of natural resources certifies that environmental
12pollution on the property has been remediated, cancellation of delinquent taxes if the
13political subdivision demonstrates that it has not already recovered such costs by
14any other means,
property acquisition costs, demolition costs including asbestos
15removal, and removing and disposing of underground storage tanks or abandoned
16containers, as defined in s. 292.41 (1), except that for any parcel of land "eligible
17costs" shall be reduced by any amounts received from persons responsible for the
18discharge, as defined in s. 292.01 (3), of a hazardous substance on the property to pay
19for the costs of remediating environmental pollution on the property, by any amounts
20received, or reasonably expected by the political subdivision to be received, from a
21local, state or federal program for the remediation of contamination in the district
22that do not require reimbursement or repayment and by the amount of net gain from
23the sale of the property by the political subdivision. "Eligible costs" associated with
24groundwater affected by environmental pollution include investigation and

1remediation costs for groundwater that is located in, and extends beyond, the
2property that is being remediated.
AB478, s. 41 3Section 41. 66.1106 (1) (e) of the statutes is amended to read:
AB478,23,124 66.1106 (1) (e) "Environmental remediation tax increment" means that
5amount obtained by multiplying the total city, county, school and other local general
6property taxes levied on a parcel of real property that is certified under this section
7taxable property in a year by a fraction having as a numerator the environmental
8remediation value increment for that year for that parcel in such district and as a
9denominator that year's equalized value of that parcel taxable property. In any year,
10an environmental remediation tax increment is "positive" if the environmental
11remediation value increment is positive; it is "negative" if the environmental
12remediation value increment is negative.
AB478, s. 42 13Section 42. 66.1106 (1) (f) of the statutes is amended to read:
AB478,23,2014 66.1106 (1) (f) "Environmental remediation tax incremental base" means the
15aggregate value, as equalized by the department, of a parcel of real taxable property
16that is certified under this section as of the January 1 preceding the date on which
17the department of natural resources issues a certificate certifying that
18environmental pollution on the property has been remediated in accordance with
19rules promulgated by the department of natural resources
environmental
20remediation tax incremental district is created, as determined under sub. (1m) (b)
.
AB478, s. 43 21Section 43. 66.1106 (1) (fm) of the statutes is created to read:
AB478,24,722 66.1106 (1) (fm) "Environmental remediation tax incremental district" means
23a contiguous geographic area within a political subdivision defined and created by
24resolution of the governing body of the political subdivision consisting solely of whole
25units of property as are assessed for general property tax purposes, other than

1railroad rights-of-way, rivers, or highways. Railroad rights-of-way, rivers, or
2highways may be included in an environmental remediation tax incremental district
3only if they are continuously bounded on either side, or on both sides, by whole units
4of property as are assessed for general property tax purposes which are in the
5environmental remediation tax incremental district. "Environmental remediation
6tax incremental district" does not include any area identified as a wetland on a map
7under s. 23.32.
AB478, s. 44 8Section 44. 66.1106 (1) (g) of the statutes is amended to read:
AB478,24,159 66.1106 (1) (g) "Environmental remediation value increment" means the
10equalized value of a parcel of real taxable property that is certified under this section
11minus the environmental remediation tax incremental base. In any year, the
12environmental remediation value increment is "positive" if the environmental
13remediation tax incremental base of the parcel of taxable property is less than the
14aggregate value of the parcel of taxable property as equalized by the department; it
15is "negative" if that base exceeds that aggregate value.
AB478, s. 45 16Section 45. 66.1106 (1) (i) of the statutes is amended to read:
AB478,24,2017 66.1106 (1) (i) "Period of certification" means a period of not more than 16 23
18years beginning after the department certifies the environmental remediation tax
19incremental base of a parcel of property under sub. (4) or a period before all eligible
20costs have been paid, whichever occurs first.
AB478, s. 46 21Section 46. 66.1106 (1) (jm) of the statutes is created to read:
AB478,24,2422 66.1106 (1) (jm) "Project expenditures" means the sum of eligible costs and all
23other costs incurred by a political subdivision in the creation and operation of an
24environmental remediation tax incremental district.
AB478, s. 47 25Section 47. 66.1106 (1) (k) of the statutes is amended to read:
AB478,25,2
166.1106 (1) (k) "Taxable property" means all real and personal taxable property
2located in an environmental remediation tax incremental district.
AB478, s. 48 3Section 48. 66.1106 (1m) of the statutes is created to read:
AB478,25,64 66.1106 (1m) Creation of environmental remediation tax incremental
5districts.
In order to implement the provisions of this section, the governing body
6of the political subdivision shall adopt a resolution which does all of the following:
AB478,25,97 (a) Describes the boundaries of an environmental remediation tax incremental
8district with sufficient definiteness to identify with ordinary and reasonable
9certainty the territory included within the district.
AB478,25,1510 (b) Creates such district as of a date therein provided. If the resolution is
11adopted during the period between January 2 and September 30, then such date
12shall be the next preceding January 1. If such resolution is adopted during the period
13between October 1 and December 31, then such date shall be the next subsequent
14January 1. If the resolution is adopted on January 1, the environmental remediation
15tax incremental district shall be created as of the date of the resolution.
AB478, s. 49 16Section 49. 66.1106 (2) (a) of the statutes is amended to read:
AB478,26,317 66.1106 (2) (a) A political subdivision that develops, and whose governing body
18approves, a written proposal to remediate environmental pollution may use an
19environmental remediation tax increment to pay the eligible costs of remediating
20environmental pollution on contiguous parcels of property that are located in an
21environmental remediation tax incremental district
within the political subdivision
22and that are not part of a tax incremental district created under s. 66.1105, as
23provided in this section, except that a political subdivision may use an
24environmental remediation tax increment to pay the cost of remediating
25environmental pollution of groundwater without regard to whether the property

1above the groundwater is owned by the political subdivision. No political subdivision
2may submit an application to the department under sub. (4) until the joint review
3board approves the political subdivision's written proposal under sub. (3).
AB478, s. 50 4Section 50. 66.1106 (4) (intro.) of the statutes is amended to read:
AB478,26,145 66.1106 (4) Certification. (intro.) Upon written application to the department
6of revenue by the clerk of a political subdivision on or before April 1 of the year
7following the year in which the certification described in par. (a) is received from the
8department of natural resources
December 31 of the year the environmental
9remediation tax incremental district is created, as determined under sub. (1m) (b),
10except that if the environmental remediation tax incremental district is created
11during the period between October 1 and December 31, on or before December 31 of
12the following year
, the department of revenue shall certify to the clerk of the political
13subdivision the environmental remediation tax incremental base of a parcel of real
14property
if all of the following apply:
AB478, s. 51 15Section 51. 66.1106 (4) (b) of the statutes is amended to read:
AB478,26,2016 66.1106 (4) (b) The political subdivision submits a statement that all taxing
17jurisdictions with the authority to levy general property taxes on the parcel or
18contiguous parcels
of property have been notified that the political subdivision
19intends to recover the costs of remediating environmental pollution on the property
20and have been provided a statement of the estimated costs to be recovered.
AB478, s. 52 21Section 52. 66.1106 (7) (a) of the statutes is amended to read:
AB478,27,222 66.1106 (7) (a) Subject to pars. (b), (c) and (d), the department shall annually
23authorize the positive environmental remediation tax increment with respect to a
24parcel or contiguous parcels of property during the period of certification to the
25political subdivision that incurred the costs to remediate environmental pollution on

1the property, except that an authorization granted under this paragraph does not
2apply after the department receives the notice described under sub. (10) (b).
AB478, s. 53 3Section 53. 66.1106 (7) (d) 1. of the statutes is amended to read:
AB478,27,104 66.1106 (7) (d) 1. The department may not authorize a positive environmental
5remediation tax increment under par. (a) to pay otherwise eligible costs that are
6incurred by the political subdivision after the department of natural resources
7certifies to the department of revenue that environmental pollution on the parcel or
8contiguous parcels
of property has been remediated unless the costs are associated
9with activities, as determined by the department of natural resources, that are
10necessary to close the site described in the site investigation report.
AB478, s. 54 11Section 54. 66.1106 (9) of the statutes is amended to read:
AB478,27,2212 66.1106 (9) Separate accounting required. An environmental remediation tax
13increment received with respect to a parcel or contiguous parcels of land that is
14subject to this section shall be deposited in a separate fund by the treasurer of the
15political subdivision. No money may be paid out of the fund except to pay eligible
16costs for a parcel or contiguous parcels of land, or to reimburse the political
17subdivision for such costs or to satisfy claims of holders of bonds or notes issued to
18pay eligible costs
. If an environmental remediation tax increment that has been
19collected with respect to a parcel of land remains in the fund after the period of
20certification has expired, it shall be paid to the treasurers of the taxing jurisdictions
21in which the parcel is located in proportion to the relative share of those taxing
22jurisdictions in the most recent levy of general property taxes on the parcel.
AB478, s. 55 23Section 55. 66.1106 (10) (a) of the statutes is amended to read:
AB478,28,324 66.1106 (10) (a) Prepare and make available to the public updated annual
25reports describing the status of all projects to remediate environmental pollution

1funded under this section, including revenues and expenditures. A copy of the report
2shall be sent to all taxing jurisdictions with authority to levy general property taxes
3on the parcel or contiguous parcels of property by May 1 annually.
AB478, s. 56 4Section 56. 66.1106 (10) (b) of the statutes is amended to read:
AB478,28,65 66.1106 (10) (b) Notify the department within 10 days after the period of
6certification for a parcel or contiguous parcels of property has expired.
AB478, s. 57 7Section 57. 66.1106 (10) (c) of the statutes is created to read:
AB478,28,168 66.1106 (10) (c) With regard to an environmental remediation tax incremental
9district, not later than 12 months after the last expenditure is made or not later than
1012 months after an expenditure may be made under sub. (2) (b), whichever comes
11first, prepare and make available to the public a report that is similar to the report
12required under par. (a), except that the report required under this paragraph shall
13also include an independent certified audit of the project to determine if all financial
14transactions were made in a legal manner and to determine if the environmental
15remediation tax incremental district complied with this section. A copy of the report
16shall be sent out to all taxing jurisdictions which received the reports under par. (a).
AB478, s. 58 17Section 58. 66.1106 (10) (d) of the statutes is created to read:
AB478,28,2118 66.1106 (10) (d) Not later than February 15 of the year after the year in which
19an environmental remediation tax incremental district terminates under sub. (11),
20provide the department with all of the following on a form that is prescribed by the
21department:
AB478,28,2322 1. A final accounting of project expenditures that are made for the
23environmental remediation tax incremental district.
AB478,28,2524 2. The final amount of eligible costs that have been paid for the environmental
25remediation tax incremental district.
AB478,29,2
13. The total amount of environmental remediation tax increments that have
2been paid to the political subdivision.
AB478, s. 59 3Section 59. 66.1106 (11) of the statutes is created to read:
AB478,29,64 66.1106 (11) Termination of environmental remediation tax incremental
5districts.
An environmental remediation tax incremental district terminates when
6the earliest of the following occurs:
AB478,29,97 (a) The political subdivision has received aggregate environmental
8remediation tax increments with respect to the district in an amount equal to the
9aggregate of all eligible costs.
AB478,29,1110 (b) Sixteen years after the department certifies the environmental remediation
11tax incremental base of a parcel or contiguous parcels of property under sub. (4).
AB478,29,1512 (c) The political subdivision's legislative body, by resolution, dissolves the
13district. Upon dissolving the district, the political subdivision becomes liable for all
14unpaid eligible costs actually incurred which are not paid from the separate fund
15under sub. (9).
AB478, s. 60 16Section 60. 66.1106 (12) of the statutes is created to read:
AB478,29,2017 66.1106 (12) (a) Notice of district termination. A political subdivision that
18creates an environmental remediation tax incremental district under this section
19shall give the department written notice within 10 days of the termination of the
20environmental remediation tax incremental district under sub. (11).
AB478,29,2421 (b) If the department receives a notice under par. (a) during the period from
22January 1 to May 15, the effective date of the notice is the date the notice is received.
23If the notice is received during the period from May 16 to December 31, the effective
24date of the notice is the first January 1 after the department receives the notice.
AB478, s. 61 25Section 61. 66.1106 (13) of the statutes is created to read:
AB478,30,10
166.1106 (13) Payment of eligible costs for annexed territory,
2redetermination of tax incremental base.
If a city or village annexes territory from
3a town and if the town is using an environmental remediation tax increment to
4remediate environmental pollution on all or part of the territory that is annexed, the
5city or village shall pay to the town that portion of the eligible costs that are
6attributable to the annexed territory. The city or village, and the town, shall
7negotiate an agreement on the amount that must be paid under this subsection. The
8department shall redetermine the environmental tax incremental base of any parcel
9of real property for which the environmental remediation tax incremental base was
10determined under sub. (4) if part of that parcel is annexed under this subsection.
AB478, s. 62 11Section 62. 73.03 (57) of the statutes is created to read:
AB478,30,1712 73.03 (57) To create, and update, a manual on the tax incremental finance
13program under s. 66.1105. The manual shall contain the rules relating to the
14program, common problems faced by cities and villages under the program, possible
15side effects of the use of tax incremental financing, and any other information the
16department determines is appropriate. The department may consult with, and
17solicit the views of, any interested person while preparing or updating the manual.
AB478, s. 63 18Section 63. 74.23 (1) (b) of the statutes is amended to read:
AB478,31,319 74.23 (1) (b) General property taxes. After making the distribution under par.
20(a), the taxation district treasurer shall pay to each taxing jurisdiction within the
21district its proportionate share of general property taxes, except that the treasurer
22shall pay the state's proportionate share to the county. As part of that distribution,
23the taxation district treasurer shall retain for the taxation district and for each tax
24incremental district within the taxation district and each environmental
25remediation tax incremental district created by the taxation district
its

1proportionate share of general property taxes. The taxation district treasurer shall
2also distribute to the county the proportionate share of personal property taxes for
3each environmental remediation tax incremental district created by the county.
AB478, s. 64 4Section 64. 74.25 (1) (b) 1. of the statutes is amended to read:
AB478,31,145 74.25 (1) (b) 1. Pay in full to each taxing jurisdiction within the district all
6personal property taxes included in the tax roll which have not previously been paid
7to, or retained by, that taxing jurisdiction, except that the treasurer shall pay the
8state's proportionate share to the county. As part of that distribution, the taxation
9district treasurer shall allocate to each tax incremental district within the taxation
10district and each environmental remediation tax incremental district created by the
11taxation district
its proportionate share of personal property taxes. The taxation
12district treasurer shall also distribute to the county the proportionate share of
13personal property taxes for each environmental remediation tax incremental district
14created by the county.
AB478, s. 65 15Section 65. 74.25 (1) (b) 2. of the statutes is amended to read:
AB478,31,2416 74.25 (1) (b) 2. Pay to each taxing jurisdiction within the district its
17proportionate share of real property taxes, except that the treasurer shall pay the
18state's proportionate share to the county. As part of that distribution, the taxation
19district treasurer shall retain for the taxation district and for each tax incremental
20district within the taxation district and each environmental remediation tax
21incremental district created by the taxation district
its proportionate share of real
22property taxes. The taxation district treasurer shall also distribute to the county the
23proportionate share of real property taxes for each environmental remediation tax
24incremental district created by the county.
AB478, s. 66 25Section 66. 74.30 (1) (i) of the statutes is amended to read:
AB478,32,10
174.30 (1) (i) Pay in full to each taxing jurisdiction within the district all
2personal property taxes included in the tax roll which have not previously been paid
3to, or retained by, each taxing jurisdiction, except that the treasurer shall pay the
4state's proportionate share to the county. As part of that distribution, the taxation
5district treasurer shall allocate to each tax incremental district within the taxation
6district and each environmental remediation tax incremental district created by the
7taxation district
its proportionate share of personal property taxes. The taxation
8district treasurer shall also distribute to the county the proportionate share of
9personal property taxes for each environmental remediation tax incremental district
10created by the county.
AB478, s. 67 11Section 67. 74.30 (1) (j) of the statutes is amended to read:
AB478,32,2012 74.30 (1) (j) Pay to each taxing jurisdiction within the district its proportionate
13share of real property taxes, except that the treasurer shall pay the state's
14proportionate share to the county. As part of that distribution, the taxation district
15treasurer shall retain for the taxation district and for each tax incremental district
16within the taxation district and each environmental remediation tax incremental
17district created by the taxation district
its proportionate share of real property taxes.
18The taxation district treasurer shall also distribute to the county the proportionate
19share of real property taxes for each environmental remediation tax incremental
20district created by the county.
AB478, s. 68 21Section 68. 74.30 (2) (b) of the statutes is amended to read:
AB478,33,622 74.30 (2) (b) Pay to each taxing jurisdiction within the district its proportionate
23share of real property taxes collected, except that the taxation district treasurer shall
24pay the state's proportionate share to the county, and the county treasurer shall
25settle for that share under s. 74.29. As part of that distribution, the taxation district

1treasurer shall retain for the taxation district and for each tax incremental district
2within the taxation district and each environmental remediation tax incremental
3district created by the taxation district
its proportionate share of real property taxes.
4The taxation district treasurer shall also distribute to the county the proportionate
5share of real property taxes for each environmental remediation tax incremental
6district created by the county.
AB478, s. 69 7Section 69. 79.095 (1) (c) of the statutes is amended to read:
AB478,33,108 79.095 (1) (c) "Taxing jurisdiction" means a municipality, county, school
9district, special purpose district, tax incremental district, environmental
10remediation tax incremental district,
or technical college district.
Loading...
Loading...