66.54(7)(fm)1.1. Between the time that a property owner elects to pay the special assessment in full under
par. (e) and 30 days before the time that payment is due, the property owner may revoke his or her initial election and, subject to
subds. 2. and
3., shall pay the special assessment in instalments if the governing body that levied the special assessment adopts a resolution consenting to the revocation.
66.54(7)(fm)2.
2. If the first instalment has been paid by property owners under
par. (c) before the date on which payment in full would have been due for a property owner who initially elected to pay the special assessment in one lump sum, the next property tax bill sent to a person who revoked his or her initial election to make a lump sum payment shall include all of the following amounts:
66.54(7)(fm)2.a.
a. An amount equal to what the first instalment would have been under
par. (b) if the property owner's initial election had been to pay the special assessment in instalments.
66.54(7)(fm)2.b.
b. Interest on that amount at the rate used by the municipality for instalment payments under
par. (b), covering the period between the date that the initial election was made under
par. (e) and the date on which the instalment is paid.
66.54(7)(fm)3.
3. If the first instalment has not been paid by property owners under
par. (c) before the date on which payment in full would have been due for a property owner who initially elected to pay the special assessment in one lump sum, the next property tax bill sent to a person who revoked his or her initial election to make a lump sum payment shall be an amount calculated under
par. (b) plus interest on that amount at the rate used by the municipality for instalment payments under
par. (b), covering the period between the date that the initial election was made under
par. (e) and the date on which the instalment is paid.
66.54(7)(g)
(g) A schedule of the assessments and instalments thereof shall be recorded in the office of the clerk of the municipality forthwith.
66.54(7)(h)
(h) All special assessments and instalments of special assessments which are returned to the county as delinquent by any municipal treasurer under this section shall be accepted by the county in accordance with this section and shall be set forth in a separate column of the delinquent return.
66.54(8)
(8) Special assessment bonds, instalments. In order to provide immediately the cash for the payment of the cost of any public improvement, the municipality may issue bonds payable in instalments of like number as the instalments of the underlying special assessment levied to pay for such public improvement. Such bonds may be:
66.54(8)(a)
(a) General obligation-local improvement bonds.
66.54(9)
(9) General obligation-local improvement bonds. 66.54(9)(a)(a) For the purpose of anticipating the collection of special assessments payable in instalments as provided in this section and after such instalments have been determined, the governing body may issue general obligation-local improvement bonds as more particularly described in this subsection.
66.54(9)(b)
(b) The issue of such bonds shall be in an amount not to exceed the aggregate unpaid special assessments levied for the public improvement which such issue is to finance. A single issue of such bonds may be used to finance one or more different local improvements for which special assessments are authorized to be made in the same year.
Sections 67.035,
67.06,
67.07,
67.08 and
67.11, where not contrary to the provisions of this section, shall be applicable to such bonds. Such bonds shall mature in the same number of instalments as said special assessments, but the date of maturity of each instalment of said bonds shall be fixed in October, November or December. The first maturity of such bonds may be in the second year following the date of levy of the first instalment of the underlying special assessment. At the time of the authorization of such bonds, the governing body of the municipality shall levy a tax upon all the taxable property of said municipality sufficient to provide for the payment of the principal and interest of said bonds at maturity, which tax levy shall be irrepealable. All collections of instalments of the special assessments levied to pay for such public improvement, either before or after delinquency thereof, shall be placed by the municipal treasurer in a special debt service fund, designated and identified for such issue of such bonds, and shall be used only for the payment of said bonds and interest of such issue. The annual instalment of the irrepealable tax levied for the purpose of payment of such bonds and interest thereon, shall be diminished by the amount on hand in such debt service fund on November 1 of each tax levy year after deducting any unpaid interest and principal due in that year, and said amount so on hand in said fund shall be applied to the payment of the next succeeding instalment of principal and interest named on said bonds. Any deficiency in the debt service fund for the payment of such bonds and interest thereon at maturity shall be paid out of the general fund of the municipality and such general fund shall be reimbursed from the collection of such part of the aforesaid irrepealable tax as is actually levied. Any surplus in said debt service fund after all bonds and interest thereon are fully paid, shall be paid into the general fund.
66.54(9)(c)
(c) If any instalment of the aforesaid special assessment so entered in the tax roll shall not be paid to the municipal treasurer with the other taxes, it shall be returned to the county treasurer as delinquent in trust for collection.
66.54(10)(a)(a) For the purpose of anticipating the collection of special assessments payable in instalments, as provided in this section and after said instalments have been determined, the governing body may issue special assessment B bonds payable out of the proceeds of such special assessments as provided in this section. Such bonds shall in no event be a general municipal liability.
66.54(10)(b)
(b) The issue of such bonds shall be in an amount not to exceed the aggregate unpaid special assessments levied for the public improvement which such issue is to finance. A separate bond shall be issued for each separate assessment and said bond shall be secured by and be payable out of only the assessment against which it is issued. Such bonds shall mature in the same number of instalments as said special assessments. Such bonds shall carry coupons equal in number to the number of special assessments, which coupons shall be detachable and entitle the owner thereof to the payment of principal and interest collected on the underlying special assessments. Such bond shall be executed as provided in
s. 67.08 (1) and may be registered under
s. 67.09. Each bond shall include a statement that it is payable only out of the special assessment on the particular property against which it is issued and the purpose for which same was levied and such other provisions as the governing body shall deem proper to insert.
66.54(10)(ba)
(ba) Payments of principal and interest shall conform as nearly as may be to the payments to be made on the instalments of the assessment, and the principal and interest to be paid on the bonds shall not exceed the principal and interest to be received, on the assessment. All collections of instalments of the special assessments levied to pay for such public improvement, either before or after delinquency thereof shall be placed by the municipal treasurer in a special debt service fund designated and identified for such issue of bonds and shall be used only for the payment of said bonds and interest of such issue. Any surplus in said debt service fund after all bonds and interest thereon are fully paid, shall be paid into the general fund.
66.54(10)(c)
(c) Such bonds must be registered in the name of the owner thereof on the records of the clerk of the municipality by which said bonds were issued. Upon transfer of the ownership of such bonds the fact of such transfer must be noted upon the bond and on the record of the clerk of such municipality. Any transfer not so recorded shall be null and void and the clerk of the municipality shall be entitled to make payments of principal and interest to the owner of the bond as registered on the books of the municipality.
66.54(10)(d)
(d) Principal and interest collected on the underlying special assessments as well as interest collected on the delinquent special assessments and on delinquent tax certificates issued therefor shall be paid by the treasurer of the municipality out of the debt service fund created for the issue of such bonds to the registered holder thereof upon the presentation and surrender of the coupons due attached to said bonds. If any instalment of the aforesaid special assessment entered in the tax roll shall not be paid to the municipal treasurer with the other taxes, it shall be returned to the county treasurer as delinquent in trust for collection.
66.54(10)(e)
(e) If the tax certificate resulting from the delinquent special assessment is redeemed by any person, firm or corporation other than the county, the county treasurer shall pay to the municipality, the full amount received therefor, including interest, and the municipal treasurer shall thereupon pay the amount of such remittance into a special debt service fund created for the payment of such special assessment B bonds.
66.54(11)
(11) Area grouping of special assessments. 66.54(11)(a)(a) Whenever the governing body determines to issue bonds pursuant to
subs. (9) and
(10), it may group the special assessments levied against benefited lands and issue such bonds against such special assessments so grouped as a whole. All such bonds shall be equally secured by such assessments without priority one over the other.
66.54(11)(b)
(b) The following provisions shall be applicable to area-grouped special assessment B bonds issued under this section:
66.54(11)(b)1.
1. For the purpose of anticipating the collection of special assessments payable in instalments under this section and after said instalments have been determined, the governing body may issue area-grouped special assessment B bonds payable out of the proceeds of such special assessments as provided herein. Such bonds shall in no event be a general municipal liability.
66.54(11)(b)2.
2. The issue of such bonds shall be in an amount not to exceed the aggregate unpaid special assessments levied for the public improvement or projects which such issue is to finance. Such bonds shall mature over substantially the same period of time in which the special assessment instalments are to be paid. Such bonds shall be bearer bonds or may be registered bonds under
s. 67.09. The bonds shall be executed as provided in
s. 67.08 (1) and shall include a statement that they are payable only from the special debt service fund provided for in
subd. 4. and a fund created under
sub. (15) for the collection and payment of such special assessment and such other provisions as the governing body deems proper to insert.
66.54(11)(b)4.
4. All collections of principal and interest on the underlying special assessments and instalments thereof, either before or after delinquency and after issuance of a tax certificate under
s. 74.57, shall be placed by the municipal treasurer in a special debt service fund created, designated and identified for the issue of such bonds and used only for payment of said bonds and interest thereon to the holders of the bonds or coupons in accordance with the terms of the issue. Any surplus in the debt service fund, after all bonds and interest thereon are fully paid, shall be paid into the general fund.
66.54(11)(b)5.
5. If the tax certificate is redeemed by any person other than the county, the county treasurer shall pay to the municipality the full amount received therefor, including interest, and the municipal treasurer shall thereupon pay the amount of such remittance into the special debt service fund created for the payment of such bonds.
66.54(11)(b)7.
7. A holder of the bonds or of any coupons attached thereto shall have a lien against the special debt service fund created under
subd. 4. for payment of said bonds and interest thereon and against any reserve fund created under
sub. (15) and may either at law or in equity protect and enforce such lien and compel performance of all duties required by this section of the municipality issuing said bonds.
66.54(12)
(12) Disposition of special assessment proceeds where improvement paid for out of general fund or municipal obligations. If a special assessment is levied for any public improvement, any amount collected on that special assessment or received from the county shall be deposited in the general fund of the municipality if the payment for the improvement was made out of its general fund, deposited in the funds and accounts of a public utility established under
s. 66.066 (2) (c) if such improvement was paid out of the proceeds of revenue obligations of the municipality or deposited in the debt service fund required for the payment of bonds or notes issued under
ch. 67 if such improvement was paid out of the proceeds thereof. That special assessment, when delinquent, shall be returned in trust for collection and the municipality shall have the same rights as provided in
sub. (9) (c).
66.54(15)
(15) Reserve fund for special assessment B bonds and refunding B bonds. If the governing body determines to issue special assessment B bonds under
sub. (10) or refunding B bonds under
sub. (16), it may establish in its treasury a fund to be designated as a reserve fund for the particular bond issue to be maintained until such obligation is paid or otherwise extinguished. Any surplus in the reserve fund after all the bonds have been paid or canceled shall be carried into the general fund of the municipal treasury. The source of said fund shall be established either from proceeds of the bonds, the general fund of the municipal treasury or by the levy of an irrepealable and irrevocable general tax. Such bonds shall in no event be a general municipal liability.
66.54(15m)
(15m) Payment of B bonds from tax levy. Any municipality authorized to issue special assessment B bonds, in addition to the special assessments or bond proceeds or other sources, may appropriate funds out of its annual tax levy for the payment of the bonds. The payment of such bonds out of funds from a tax levy, however, may not be construed as constituting an obligation of such municipality to make any other such appropriation.
66.54(16)
(16) Refunding B bonds. Any municipality may issue refunding B bonds to refund any outstanding special assessment B bonds issued under
sub. (10) or
(11). These refunding B bonds shall be secured by and payable only from the special assessments levied to pay for the public improvements financed by the bonds to be refunded, and shall not be a general municipal liability. If bonds issued under
sub. (10) are to be refunded, the provisions of
sub. (10) (b) to
(e) shall apply to the refunding B bonds; if bonds issued under
sub. (11) are to be refunded, the provisions of
sub. (11) (b) shall apply to the refunding B bonds. If the governing body determines that it is necessary to amend the prior assessments in connection with the issuance of refunding B bonds under this section, it may reconsider and reopen the assessments under
s. 66.60 (10). The notice and hearing provided for under
s. 66.60 (10) may be waived under
s. 66.60 (18) by the owners of the property affected. If the assessments are amended, the refunding B bonds shall be secured by and payable from the special assessments as amended. If the assessments are amended, all direct and indirect costs reasonably attributable to the refunding of the bonds may be included in the cost of the public improvements being financed. If the governing body determines to issue refunding B bonds, it may create a reserve fund for the issue under
sub. (15).
66.55(1)(1)
Definitions. In this section:
66.55(1)(a)
(a) "Capital costs" means the capital costs to construct, expand or improve public facilities, including the cost of land, and including legal, engineering and design costs to construct, expand or improve public facilities, except that not more than 10% of capital costs may consist of legal, engineering and design costs unless the political subdivision can demonstrate that its legal, engineering and design costs which relate directly to the public improvement for which the impact fees were imposed exceed 10% of capital costs. "Capital costs" does not include other noncapital costs to construct, expand or improve public facilities or the costs of equipment to construct, expand or improve public facilities.
66.55(1)(b)
(b) "Developer" means a person that constructs or creates a land development.
66.55(1)(c)
(c) "Impact fees" means cash contributions, contributions of land or interests in land or any other items of value that are imposed on a developer by a political subdivision under this section.
66.55(1)(d)
(d) "Land development" means the construction or modification of improvements to real property that creates additional residential dwelling units within a political subdivision or that results in nonresidential uses that create a need for new, expanded or improved public facilities within a political subdivision.
66.55(1)(e)
(e) "Political subdivision" means a city, village, town or county.
66.55(1)(f)
(f) "Public facilities" means highways, as defined in
s. 340.01 (22), and other transportation facilities, traffic control devices, facilities for collecting and treating sewage, facilities for collecting and treating storm and surface waters, facilities for pumping, storing and distributing water, parks, playgrounds and other recreational facilities, solid waste and recycling facilities, fire protection facilities, law enforcement facilities, emergency medical facilities and libraries. "Public facilities" does not include facilities owned by a school district.
66.55(1)(g)
(g) "Service area" means a geographic area delineated by a political subdivision within which there are public facilities.
66.55(1)(h)
(h) "Service standard" means a certain quantity or quality of public facilities relative to a certain number of persons, parcels of land or other appropriate measure, as specified by the political subdivision.
66.55(2)(a)(a) A political subdivision may enact an ordinance under this section that imposes impact fees on developers to pay for the capital costs that are necessary to accommodate land development.
66.55(2)(b)
(b) Subject to
par. (c), this section does not prohibit or limit the authority of a political subdivision to finance public facilities by any other means authorized by law, except that the amount of an impact fee imposed by a political subdivision shall be reduced, under
sub. (6) (d), to compensate for any other costs of public facilities imposed by the political subdivision on developers to provide or pay for capital costs.
66.55(2)(c)
(c) Beginning on May 1, 1995, a political subdivision may impose and collect impact fees only under this section.
66.55(3)
(3) Public hearing; notice. Before enacting an ordinance that imposes impact fees, or amending an existing ordinance that imposes impact fees, a political subdivision shall hold a public hearing on the proposed ordinance or amendment. Notice of the public hearing shall be published as a class 1 notice under
ch. 985, and shall specify where a copy of the proposed ordinance or amendment and the public facilities needs assessment may be obtained.
66.55(4)
(4) Public facilities needs assessment. 66.55(4)(a)(a) Before enacting an ordinance that imposes impact fees or amending an ordinance that imposes impact fees by revising the amount of the fee or altering the public facilities for which impact fees may be imposed, a political subdivision shall prepare a needs assessment for the public facilities for which it is anticipated that impact fees may be imposed. The public facilities needs assessment shall include, but not be limited to, the following:
66.55(4)(a)1.
1. An inventory of existing public facilities, including an identification of any existing deficiencies in the quantity or quality of those public facilities, for which it is anticipated that an impact fee may be imposed.
66.55(4)(a)2.
2. An identification of the new public facilities, or improvements or expansions of existing public facilities, that will be required because of land development for which it is anticipated that impact fees may be imposed. This identification shall be based on explicitly identified service areas and service standards.
66.55(4)(a)3.
3. A detailed estimate of the capital costs of providing the new public facilities or the improvements or expansions in existing public facilities identified in
subd. 2., including an estimate of the effect of recovering these capital costs through impact fees on the availability of affordable housing within the political subdivision.
66.55(4)(b)
(b) A public facilities needs assessment or revised public facilities needs assessment that is prepared under this subsection shall be available for public inspection and copying in the office of the clerk of the political subdivision at least 20 days before the hearing under
sub. (3).
66.55(5)
(5) Differential fees, impact fee zones. 66.55(5)(a)(a) An ordinance enacted under this section may impose different impact fees on different types of land development.
66.55(5)(b)
(b) An ordinance enacted under this section may delineate geographically defined zones within the political subdivision and may impose impact fees on land development in a zone that differ from impact fees imposed on land development in other zones within the political subdivision. The public facilities needs assessment that is required under
sub. (4) shall explicitly identify the differences, such as land development or the need for those public facilities, which justify the differences between zones in the amount of impact fees imposed.
66.55(6)
(6) Standards for impact fees. Impact fees imposed by an ordinance enacted under this section:
66.55(6)(a)
(a) Shall bear a rational relationship to the need for new, expanded or improved public facilities that are required to serve land development.
66.55(6)(b)
(b) May not exceed the proportionate share of the capital costs that are required to serve land development, as compared to existing uses of land within the political subdivision.
66.55(6)(c)
(c) Shall be based upon actual capital costs or reasonable estimates of capital costs for new, expanded or improved public facilities.
66.55(6)(d)
(d) Shall be reduced to compensate for other capital costs imposed by the political subdivision with respect to land development to provide or pay for public facilities, including special assessments, special charges, land dedications or fees in lieu of land dedications under
ch. 236 or any other items of value.
66.55(6)(e)
(e) Shall be reduced to compensate for moneys received from the federal or state government specifically to provide or pay for the public facilities for which the impact fees are imposed.
66.55(6)(f)
(f) May not include amounts necessary to address existing deficiencies in public facilities.
66.55(6)(g)
(g) Shall be payable by the developer to the political subdivision, either in full or in instalment payments that are approved by the political subdivision, before a building permit may be issued or other required approval may be given by the political subdivision.
66.55(7)
(7) Low-cost housing. An ordinance enacted under this section may provide for an exemption from, or a reduction in the amount of, impact fees on land development that provides low-cost housing, except that no amount of an impact fee for which an exemption or reduction is provided under this subsection may be shifted to any other development in the land development in which the low-cost housing is located or to any other land development in the political subdivision.
66.55(8)
(8) Requirements for impact fee revenues. Revenues from impact fees shall be placed in a segregated, interest-bearing account and shall be accounted for separately from the other funds of the political subdivision. Impact fee revenues and interest earned on impact fee revenues may be expended only for capital costs for which the impact fees were imposed.
66.55(9)
(9) Refund of impact fees. An ordinance enacted under this section shall specify that impact fees that are imposed and collected by a political subdivision but are not used within a reasonable period of time after they are collected to pay the capital costs for which they were imposed shall be refunded to the current owner of the property with respect to which the impact fees were imposed. The ordinance shall specify, by type of public facility, reasonable time periods within which impact fees must be spent or refunded under this subsection. In determining the length of the time periods under the ordinance, a political subdivision shall consider what are appropriate planning and financing periods for the particular types of public facilities for which the impact fees are imposed.
66.55(10)
(10) Appeal. A political subdivision that enacts an impact fee ordinance under this section shall, by ordinance, specify a procedure under which a developer upon whom an impact fee is imposed has the right to contest the amount, collection or use of the impact fee to the governing body of the political subdivision.
66.55 History
History: 1993 a. 305.
66.55 Annotation
Rough Proportionality and Wisconsin's New Impact Fee. Ishikawa. Wis. Law. March 1995.
66.60
66.60
Special assessments and charges. 66.60(1)(a)(a) Except as provided in
sub. (6m), as a complete alternative to all other methods provided by law, any city, town or village may, by resolution of its governing body, levy and collect special assessments upon property in a limited and determinable area for special benefits conferred upon such property by any municipal work or improvement; and may provide for the payment of all or any part of the cost of the work or improvement out of the proceeds of such special assessments.
66.60(1)(b)
(b) The amount assessed against any property for any work or improvement which does not represent an exercise of the police power shall not exceed the value of the benefits accruing to the property therefrom, and for those representing an exercise of the police power, the assessment shall be upon a reasonable basis as determined by the governing body of the city, town or village.
66.60(2)
(2) Prior to the exercise of any powers conferred by this section, the governing body shall declare by preliminary resolution its intention to exercise such powers for a stated municipal purpose. Such resolution shall describe generally the contemplated purpose, the limits of the proposed assessment district, the number of instalments in which the special assessments may be paid, or that the number of instalments will be determined at the hearing required under
sub. (7), and direct the proper municipal officer or employe to make a report thereon. Such resolution may limit the proportion of the cost to be assessed.
66.60(3)
(3) The report required by
sub. (2) shall consist of:
66.60(3)(a)
(a) Preliminary or final plans and specifications.
66.60(3)(b)
(b) An estimate of the entire cost of the proposed work or improvement.
66.60(3)(c)
(c) An estimate, as to each parcel of property affected, of:
66.60(3)(c)2.
2. The damages to be awarded for property taken or damaged.
66.60(3)(c)3.
3. The net amount of such benefits over damages or the net amount of such damages over benefits.
66.60(3)(d)
(d) A statement that the property against which the assessments are proposed is benefited, where the work or improvement constitutes an exercise of the police power. In such case the estimates required under
par. (c) shall be replaced by a schedule of the proposed assessments.
66.60(4)
(4) A copy of the report when completed shall be filed with the municipal clerk for public inspection. If property of the state may be subject to assessment under
s. 66.64, the municipal clerk shall file a copy of the report with the state agency which manages the property. If the assessment to the property of the state for a project, as defined under
s. 66.64 (2), is $50,000 or more, the state agency shall submit a request for approval of the assessment, with its recommendation, to the building commission. The building commission shall review the assessment and shall determine within 90 days of the date on which the commission receives the report if the assessment is just and legal and if the proposed improvement is compatible with state plans for the facility which is the subject of the proposed improvement. If the building commission so determines, it shall approve the assessment. No project in which the property of the state is assessed at $50,000 or more may be commenced and no contract on such project may be let without approval of the assessment by the building commission under this subsection. The building commission shall submit a copy of its determination under this subsection to the state agency which manages the property which is the subject of the determination.
66.60(5)
(5) The cost of any work or improvement to be paid in whole or in part by special assessment on property may include the direct and indirect cost thereof, the damages occasioned thereby, the interest on bonds or notes issued in anticipation of the collection of the assessments, a reasonable charge for the services of the administrative staff of the city, town or village and the cost of any architectural, engineering and legal services, and any other item of direct or indirect cost which may reasonably be attributed to the proposed work or improvement. The amount to be assessed against all property for any such proposed work or improvement shall be apportioned among the individual parcels in the manner designated by the governing body.
