LRB-2422/1
MES:jld
2015 - 2016 LEGISLATURE
June 26, 2015 - Introduced by Senator Stroebel, cosponsored by Representatives
J. Ott, R. Brooks, E. Brooks, Kooyenga, Macco and Murphy. Referred to
Committee on Elections and Local Government.
SB203,1,2 1An Act to create 66.1109 (5) (d) of the statutes; relating to: changing the
2assessment method for business improvement districts.
Analysis by the Legislative Reference Bureau
This bill changes the special assessment method used in business improvement
districts (BIDs).
Under current law, based on the receipt of a petition from certain business
owners in a designated area of a city, village, or town (municipality), a municipality
may create a BID, which consists of contiguous parcels of land. A BID is governed
by a board, whose members are appointed by the creating municipality's chief
executive officer (mayor, city manager, village president, or town board chair). The
board is required to adopt an initial operating plan for the BID, and may make
changes to the operating plan each year, subject to the approval of the municipality's
governing body.
The creating municipality may impose special assessments on the property in
the BID and may appropriate other money to the BID. All such funds must be placed
in a segregated account. Generally, the funds in the account must be spent for the
benefit of the BID to put into effect its operating plan and to pay for certain required
audits. Generally, the board determines how such funds are spent. The creating
municipality may terminate the BID by following certain procedures that are
specified in the statutes.
Under this bill, if a municipality specially assesses a mixed-use property in a
BID, which is real property that is partly taxable, and partly tax-exempt or
residential, the special assessment may be imposed only on the percentage of the
property that is not tax-exempt or residential.

For further information see the 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:
SB203,1 1Section 1. 66.1109 (5) (d) of the statutes is created to read:
SB203,2,62 66.1109 (5) (d) If real property that is specially assessed as authorized under
3this section is of mixed use such that part of the real property is exempted from
4general property taxes under s. 70.11 or is residential, or both, and part of the real
5property is taxable, the municipality may specially assess as authorized under this
6section only the percentage of the real property that is not tax-exempt or residential.
SB203,2 7Section 2. Initial applicability.
SB203,2,98 (1) This act first applies to a special assessment that is imposed on the effective
9date of this subsection.
SB203,2,1010 (End)
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