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.
AB478, s. 70 11Section 70. 79.095 (2) (b) of the statutes is amended to read:
AB478,33,1512 79.095 (2) (b) On or before December 31, the tax rate used for each tax
13incremental district for which the municipality assesses property and for each
14environmental remediation tax incremental district for which the municipality
15assesses property
.
AB478, s. 71 16Section 71. 234.01 (4n) (a) 3m. a. of the statutes is amended to read:
AB478,33,1917 234.01 (4n) (a) 3m. a. The facility is in a tax incremental district or an
18environmental remediation tax incremental district
or is the subject of an urban
19development action grant and will result in a net economic benefit to the state.
AB478, s. 72 20Section 72 . Nonstatutory provisions.
AB478,33,2421 (1) The authorized FTE positions for the department of revenue are increased
22by 1.0 PR position to be funded from the appropriation under section 20.566 (1) (go)
23of the statutes, as created by this act, for the purpose of performing services related
24to tax incremental districts.
AB478, s. 73 25Section 73. Initial applicability.
AB478,34,3
1(1) Except as provided in subsections (2) and (4), this act first applies to a tax
2incremental district that is in existence on the effective date of this subsection or that
3is created on the effective date of this subsection.
AB478,34,114 (2) Except as provided in subsection (4 ), the treatment of section 66.1105 (2) (f)
51. i. and 2. d., (3) (e) and (g), (4) (e), (gm) 1. and 6., and (h) 2., (4m) (a), (am), and (b)
62., 2m., 4., and 5., (5) (a) (as it relates to the department of revenue's certification of
7a tax incremental base), (b), (c), and (ce), (6) (e) 1. d. and 2., (7) (ae), (am), and (ar),
8and (8) (title), (c), and (d) of the statutes, the renumbering and amendment of section
966.1105 (6) (a) and (am) 1. of the statutes, and the creation of section 66.1105 (6) (a)
105. and (am) 1. c. of the statutes first apply to a tax incremental district that is created
11on October 1, 2004.
AB478,34,1412 (3) This act first applies to an environmental remediation tax incremental
13district, the written remediation proposal for which is approved by the political
14subdivision's governing body on the effective date of this subsection.
AB478,34,1815 (4) The treatment of section 66.1105 (2) (f) 1. i. and 2. d., (4) (gm) 1. and (h) 2.,
16(4m) (b) 2. and 4., (5) (b), (c), and (ce), and (6) (e) 1. d. of the statutes first applies to
17the amendment of a tax incremental district's project plan that takes effect on
18October 1, 2004.
AB478, s. 74 19Section 74. Effective dates. This act takes effect on the first day of the 4th
20month beginning after publication, except as follows:
AB478,34,24 21(1) The treatment of sections 20.566 (1) (go) and 66.1105 (5) (a) (as it relates to
22the fee that may be imposed by the department of revenue) of the statutes and
23Section 72 of this act take effect on January 1, 2004, or on the day after publication,
24whichever is later.
AB478,35,7
1(2 ) The treatment of section 66.1105 (2) (f) 1. i. and 2. d., (3) (e) and (g), (4) (e),
2(gm) 1., 4. a., and 6., and (h) 2., (4m) (a), (am), (b) 2., 2m., 4. and 5., (5) (a) (as it relates
3to the department of revenue's certification of a tax incremental base), (b), (c), and
4(ce), (6) (e) 1. d. and 2., (7) (ae), (am), and (ar), and (8) (title), (c), and (d) of the statutes,
5the renumbering and amendment of section 66.1105 (6) (a) and (am) 1. of the
6statutes, and the creation of section 66.1105 (6) (a) 5. and (am) 1. c. of the statutes
7take effect on October 1, 2004, or on the day after publication, whichever is later.
AB478,35,88 (End)
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