66.1105(5)(bj)
(bj) Notwithstanding the requirements in
sub. (4) (a),
(c), and
(e), if a city that created, or attempted to create, a tax incremental district in October 1999 and in September 2000 and published the notices required under
sub. (4) (a),
(c), and
(e), and was in substantial compliance with the notice requirements although such notices contained technical deficiencies regarding the time, place, or subject of the required hearings, the department of revenue shall determine the tax incremental bases of the districts, allocate tax increments, and treat the districts in all other respects as if the requirements under
sub. (4) (a),
(c), and
(e) had been strictly complied with and as if the districts were created on January 1, 2000.
66.1105(5)(bk)
(bk) Notwithstanding the requirements in
sub. (4) (a),
(c), and
(e), if the village of Kimberly created, or attempted to create, a tax incremental district on January 1, 2005, based on a resolution described under
sub. (4) (gm) 2. that was adopted in April 2005, and attempted to publish, but did not actually publish, the notices required under
sub. (4) (a),
(c), and
(e), but was otherwise in substantial compliance as specified in
sub. (15), the department of revenue shall determine the tax incremental base of the district, allocate tax increments, and treat the district in all other respects as if the requirements under
sub. (4) (a),
(c), and
(e) had been strictly complied with and as if the district was created on January 1, 2005.
66.1105(5)(bL)
(bL) The requirement under s.
66.1105 (4m) (b) 2., 2001 stats., that a vote by the board take place not less than 10 days nor more than 30 days after receiving a resolution does not apply to a resolution amending a project plan under
sub. (4) (h) 1. if the resolution related to tax incremental district number 3 in the city of Altoona. The department of revenue shall approve the boundary amendment, allocate tax increments, redetermine the tax incremental base of the district using the January 1, 2003, values, and treat the district in all other respects as if the provisions of s.
66.1105 (4m) (b) 2., 2001 stats., had been complied with, except that the department of revenue may not certify a value increment under
par. (b) before 2007.
66.1105(5)(bm)
(bm) The value of real property owned by a city and used for police and fire buildings, administrative buildings, libraries, community and recreational buildings, parks, streets and improvements within any street right-of-way, parking facilities and utilities shall not be included in the tax incremental base established under
par. (b).
66.1105(5)(bn)
(bn) Notwithstanding the requirement that the total equalized value not exceed 12 percent, as described in
sub. (4) (gm) 4. c., if the village of Union Grove created, or attempted to create, tax incremental district number 4 on January 1, 2006, based on actions taken by the village board on February 27, 2006, the tax incremental base of the district shall be calculated by the department of revenue as if the tax incremental district had been created on January 1, 2006, and, until the tax incremental district terminates, the department of revenue shall allocate tax increments and treat the district in all other respects as if the district had been created on January 1, 2006, except that the department of revenue may not certify a value increment under
par. (b) before 2008.
66.1105(5)(bp)
(bp) Notwithstanding the time limits in
par. (b), if the city clerk of a city that amended, or attempted to amend, the project plan of a tax incremental district on January 1, 2006, based on actions taken by the common council in April 2006, files with the department of revenue, not later than December 31, 2007, the forms and application that were originally due on or before December 31, 2006, the tax incremental base of the district shall be redetermined by the department of revenue as if the forms and application had been filed on or before December 31, 2006, and, until the tax incremental district terminates, the department of revenue shall allocate tax increments and treat the district in all other respects as if the forms and application had been filed on or before December 31, 2006, except that the department of revenue may not certify a value increment under
par. (b) before 2008.
66.1105(5)(c)
(c) If the city adopts an amendment to the original project plan for any district which subtracts territory from the district or which includes additional project costs at least part of which will be incurred after the period specified in
sub. (6) (am) 1., the tax incremental base for the district shall be redetermined, if
sub. (4) (h) 2.,
4., or
5. applies to the amended project plan, either by subtracting from the tax incremental base the value of the taxable property and the value of real property owned by the city, other than property described under
par. (bm), that is subtracted from the existing district or by adding to the tax incremental base the value of the taxable property and the value of real property owned by the city, other than property described in
par. (bm), that is added to the existing district under
sub. (4) (h) 2.,
4., or
5. or, if
sub. (4) (h) 2.,
4., or
5. does not apply to the amended project plan, under
par. (b), as of the January 1 next preceding the effective date of the amendment if the amendment becomes effective between January 2 and September 30, as of the next subsequent January 1 if the amendment becomes effective between October 1 and December 31 and if the effective date of the amendment is January 1 of any year, the redetermination shall be made on that date. With regard to a district to which territory has been added, the tax incremental base as redetermined under this paragraph is effective for the purposes of this section only if it exceeds the original tax incremental base determined under
par. (b).
66.1105(5)(ce)
(ce) If the city adopts an amendment, to which
sub. (4) (h) 2.,
4., or
5. applies, the tax incremental base for the district shall be redetermined, either by subtracting from the tax incremental base the value of the taxable property and the value of real property owned by the city, other than property described under
par. (bm), that is subtracted from the existing district or by adding to the tax incremental base the value of the taxable property and the value of real property owned by the city, other than property described in
par. (bm), that is added to the existing district under
sub. (4) (h) 2.,
4., or
5., as of the January 1 next preceding the effective date of the amendment if the amendment becomes effective between January 2 and September 30, as of the next subsequent January 1 if the amendment becomes effective between October 1 and December 31 and if the effective date of the amendment is January 1 of any year, the redetermination shall be made on that date. With regard to a district to which territory has been added, the tax incremental base as redetermined under this paragraph is effective for the purposes of this section only if it exceeds the original tax incremental base determined under
par. (b).
66.1105(5)(cf)
(cf) If the city adopts an amendment to a plan, to which
sub. (4m) (b) 2m. applies, the tax incremental base for the district shall be redetermined by adding to the tax incremental base the value, as of January 1, 1998, of the taxable property that is added to the existing district under
sub. (4) (h) 1.
66.1105(5)(cm)
(cm) The city clerk shall annually, after May 1 but before May 21, by written notice, inform the department of revenue of any amendment to the project plan which has been adopted. The city clerk shall also give written notice of the adoption of an amendment to the department of revenue within 60 days after its adoption. The department of revenue may prescribe forms to be used by the city clerk when giving notice as required by this paragraph.
66.1105(5)(d)
(d) Subject to
pars. (de) and
(dm), the department of revenue may not certify the tax incremental base as provided in
par. (b) until it determines that each of the procedures and documents required by
sub. (4) (a),
(b),
(gm) or
(h) and
par. (b) has been timely completed and all notices required under
sub. (4) (a),
(b),
(gm) or
(h) timely given. The facts supporting any document adopted or action taken to comply with
sub. (4) (a),
(b),
(gm) or
(h) are not subject to review by the department of revenue under this paragraph, except that the department may not certify the tax incremental base as provided in
par. (b) until it reviews and approves of the findings that are described in
sub. (4) (gm) 4. c.
66.1105(5)(de)
(de) With regard to a mixed-use development tax incremental district, the department of revenue may not certify the tax incremental base of such a district if the department determines that any of the following apply:
66.1105(5)(de)1.
1. The lands proposed for newly platted residential use exceed the percentage specified in
sub. (2) (cm).
66.1105(5)(de)2.
2. Tax increments received by the city are used to subsidize residential development and none of the conditions specified in
sub. (2) (f) 3. a. to
c. apply.
66.1105(5)(dm)
(dm) If the department of revenue certifies the tax incremental base of a mixed-use development tax incremental district and then determines that any of the conditions listed in the
par. (de) apply, the department may not certify the tax incremental base of any other tax incremental district in that city until the department certifies that the mixed-use development district complies with the percentage specified in
sub. (2) (cm) and that at least one of the conditions specified in
sub. (2) (f) 3. a. to
c. applies.
66.1105(5)(e)
(e) It is a rebuttable presumption that any property within a tax incremental district acquired or leased as lessee by the city, or any agency or instrumentality of the city, within the one year immediately preceding the date of the creation of the district was acquired or leased in contemplation of the creation of the district. The presumption may be rebutted by the city with proof that the property was leased or acquired primarily for a purpose other than to reduce the tax incremental base. If the presumption is not rebutted, in determining the tax incremental base of the district, but for no other purpose, the taxable status of the property shall be determined as if the lease or acquisition had not occurred.
66.1105(5)(f)
(f) The city assessor shall identify upon the assessment roll returned and examined under
s. 70.45 those parcels of property which are within each existing tax incremental district, specifying the name of each district. A similar notation shall appear on the tax roll made by the city clerk under
s. 70.65.
66.1105(5)(g)
(g) The department of revenue shall annually give notice to the designated finance officer of all governmental entities having the power to levy taxes on property within each district as to the equalized value of the property and the equalized value of the tax increment base. The notice shall also explain that the tax increment allocated to a city shall be paid to the city as provided under
sub. (6) (b) from the taxes collected.
66.1105(6)
(6) Allocation of positive tax increments. 66.1105(6)(a)(a) If the joint review board approves the creation of the tax incremental district under
sub. (4m), positive tax increments with respect to a tax incremental district are allocated to the city which created the district for each year commencing after the date when a project plan is adopted under
sub. (4) (g). The department of revenue may not authorize allocation of tax increments until it determines from timely evidence submitted by the city that each of the procedures and documents required under
sub. (4) (d) to
(f) has been completed and all related notices given in a timely manner. The department of revenue may authorize allocation of tax increments for any tax incremental district only if the city clerk and assessor annually submit to the department all required information on or before the 2nd Monday in June. The facts supporting any document adopted or action taken to comply with
sub. (4) (d) to
(f) are not subject to review by the department of revenue under this paragraph. After the allocation of tax increments is authorized, the department of revenue shall annually authorize allocation of the tax increment to the city that created the district until the soonest of the following events:
66.1105(6)(a)1.
1. The department of revenue receives a notice under
sub. (8) and the notice has taken effect under
sub. (8) (b).
66.1105(6)(a)2.
2. Twenty-seven years after the tax incremental district is created if the district is created before October 1, 1995.
66.1105(6)(a)4.
4. Twenty-seven years after the tax incremental district is created if the district is created after September 30, 1995, and before October 1, 2004, and if the district is a district about which a finding is made under
sub. (4) (gm) 4. a. that not less than 50 percent, by area, of the real property within the district is a blighted area or an area in need of rehabilitation or conservation work, except that if the life of the district is extended under
sub. (7) (am) 1., an allocation under this subdivision may be made 31 years after such a district is created.
66.1105(6)(a)4m.
4m. Twenty-three years after the tax incremental district is created if the district is created after September 30, 1995, and before October 1, 2004, and if the district is a district about which a finding is made under
sub. (4) (gm) 4. a. that not less than 50 percent, by area, of the real property within the district is suitable for industrial sites.
66.1105(6)(a)5.
5. Thirty-one years after the tax incremental district is created if the district is created before October 1, 1995, and the expenditure period is specified in
par. (am) 2. c.
66.1105(6)(a)6.
6. Forty-two years after the tax incremental district is created if the district is created before October 1, 1995, and if the district is located in a city to which
par. (d) applies.
66.1105(6)(a)7.
7. Twenty years after the tax incremental district is created if the district is created on or after October 1, 2004, and if the district is at least predominantly suitable for mixed-use development or industrial sites under
sub. (4) (gm) 6., except that if the life of the district is extended under
sub. (7) (am) 2. an allocation under this subdivision may be made 23 years after such a district is created.
66.1105(6)(a)8.
8. Twenty-seven years after the tax incremental district is created if the district is created on or after October 1, 2004, and if the district is a district specified under
sub. (4) (gm) 6. other than a district specified under
subd. 7., except that if the life of the district is extended under
sub. (7) (am) 3. an allocation under this subdivision may be made 30 years after such a district is created.
66.1105(6)(am)1.1. Except as otherwise provided in this paragraph, no expenditure may be made later than 5 years before the unextended termination date of a tax incremental district under
sub. (7) (ak) or
(am).
66.1105(6)(am)2.
2. The limitations on the period during which expenditures may be made under
subd. 1. do not apply to:
66.1105(6)(am)2.c.
c. Expenditures for project costs for Tax Incremental District Number Six in a city with a population of at least 45,000 that is located in a county that was created in 1836 and that is adjacent to one of the Great Lakes. Such expenditures may be made no later than 15 years after the tax incremental district is created, and may be made through December 31, 2006.
66.1105(6)(am)3.
3. For tax incremental districts for which the resolution under
sub. (4) (gm) is adopted on or after July 31, 1981, no expenditure may be made before the date the project plan is approved, except for costs directly related to planning the tax incremental district. In this subdivision "expenditure" means the exchange of money for the delivery of goods or services.
66.1105(6)(am)4.
4. For purposes of this paragraph, the date of creation of a tax incremental district is:
66.1105(6)(am)4.a.
a. The May 1 date set under s.
66.46 (4) (c) 2., 1975 stats., if the local legislative body adopts a resolution to create the tax incremental district on or before May 1, 1978.
66.1105(6)(am)4.b.
b. The January 1 date set under
sub. (4) (gm) 2., if the local legislative body adopts a resolution to create the tax incremental district after May 1, 1978, and prior to July 31, 1981.
66.1105(6)(am)4.c.
c. The date the local legislative body adopts the resolution under
sub. (4) (gm), if the local legislative body adopts a resolution to create the tax incremental district on or after July 31, 1981.
66.1105(6)(am)5.
5. No expenditure may be made later than 5 years before the termination date of a tax incremental district to which
par. (d) applies.
66.1105(6)(b)
(b) Notwithstanding any other provision of law, every officer charged by law to collect and pay over or retain local general property taxes shall, on the settlement dates provided by law, pay over to the city treasurer out of all the taxes which the officer has collected the proportion of the tax increment due the city that the general property taxes collected in the city bears to the total general property taxes levied by the city for all purposes included in the tax roll, exclusive of levies for state trust fund loans, state taxes and state special charges.
66.1105(6)(c)
(c) Except for tax increments allocated under
par. (d),
(dm),
(e), or
(f) all tax increments received with respect to a tax incremental district shall, upon receipt by the city treasurer, be deposited into a special fund for that district. The city treasurer may deposit additional moneys into such fund pursuant to an appropriation by the common council. No moneys may be paid out of such fund except to pay project costs with respect to that district, to reimburse the city for such payments, to pay project costs of a district under
par. (d),
(dm),
(e), or
(f) or to satisfy claims of holders of bonds or notes issued with respect to such district. Subject to
par. (d),
(dm),
(e), or
(f), moneys paid out of the fund to pay project costs with respect to a district may be paid out before or after the district is terminated under
sub. (7). Subject to any agreement with bondholders, moneys in the fund may be temporarily invested in the same manner as other city funds if any investment earnings are applied to reduce project costs. After all project costs and all bonds and notes with respect to the district have been paid or the payment thereof provided for, subject to any agreement with bondholders, if there remain in the fund any moneys that are not allocated under
par. (d),
(dm),
(e), or
(f), they shall be paid over to the treasurer of each county, school district or other tax levying municipality or to the general fund of the city in the amounts that belong to each respectively, having due regard for that portion of the moneys, if any, that represents tax increments not allocated to the city and that portion, if any, that represents voluntary deposits of the city into the fund.
66.1105(6)(d)1.1. Subject to
subd. 1m., after the date on which a tax incremental district pays off the aggregate of all of its project costs under its project plan, but not later than the date on which a tax incremental district terminates under
sub. (7) (am), a planning commission may amend under
sub. (4) (h) 1. the project plan of such a tax incremental district to allocate positive tax increments generated by that tax incremental district to another tax incremental district created by that planning commission in which soil affected by environmental pollution exists to the extent that development has not been able to proceed according to the project plan because of the environmental pollution.
66.1105(6)(d)1m.
1m. After December 31, 2016,
subd. 1. applies only to Tax Incremental District Number One, Tax Incremental District Number Four, and Tax Incremental District Number Five in the City of Kenosha, and no increments may be allocated under that subdivision, after December 31, 2016, unless the allocation is approved by the joint review board.
66.1105(6)(d)2.
2. Except as provided in
subd. 2m., no tax increments may be allocated under this paragraph later than 16 years after the last expenditure identified in the project plan of the tax incremental district, the positive tax increments of which are to be allocated, is made.
66.1105(6)(d)2m.
2m. No tax increments may be allocated under this paragraph later than 35 years after the last expenditure identified in the project plan of the tax incremental district, the positive tax increments of which are to be allocated, is made if the district is created before October 1, 1995, except that in no case may the total number of years during which expenditures are made under
par. (am) 1. plus the total number of years during which tax increments are allocated under this paragraph exceed 42 years.
66.1105(6)(d)3.
3. This paragraph applies only in a city with a population of at least 80,000 that was incorporated in 1850 and that is in a county with a population of less than 175,000 which is adjacent to one of the Great Lakes.
66.1105(6)(d)5.
5. This paragraph does not apply to a tax incremental district that is created after January 1, 2004.
66.1105(6)(dm)1.1. After the date on which a tax incremental district that is located in a city that is described in
subd. 3. a. pays off the aggregate of all of its project costs under its project plan, but not later than the date on which a tax incremental district terminates under
sub. (7) (am), a planning commission may amend under
sub. (4) (h) 1. the project plan of such a tax incremental district to allocate positive tax increments generated by that tax incremental district to another tax incremental district created by that planning commission in which soil affected by environmental pollution exists to the extent that development has not been able to proceed according to the project plan because of the environmental pollution.
66.1105(6)(dm)1m.
1m. Either before, after or on the date on which a tax incremental district that is located in a city that is described in
subd. 3. b. pays off the aggregate of all of its project costs under its project plan, but not later than the date on which a tax incremental district terminates under
sub. (7) (am), a planning commission may amend under
sub. (4) (h) 1. the project plan of such a tax incremental district to allocate positive tax increments generated by that tax incremental district to another tax incremental district created by that planning commission in which soil affected by environmental pollution exists to the extent that development has not been able to proceed according to the project plan because of the environmental pollution.
66.1105(6)(dm)2.
2. Except as provided in
subd. 2m., no tax increments may be allocated under this paragraph later than 16 years after the last expenditure identified in the project plan of the tax incremental district, the positive tax increments of which are to be allocated, is made.
66.1105(6)(dm)2m.
2m. No tax increments may be allocated under this paragraph later than 20 years after the last expenditure identified in the project plan of the tax incremental district, the positive tax increments of which are to be allocated, is made if the district is created before October 1, 1995, except that in no case may the total number of years during which expenditures are made under
par. (am) 1. plus the total number of years during which tax increments are allocated under this paragraph exceed 27 years.
66.1105(6)(dm)3.a.
a. A city with a population of at least 10,000 that was incorporated in 1950 and that is in a county with a population of more than 500,000 which is adjacent to one of the Great Lakes.
66.1105(6)(dm)3.b.
b. A city with a population of at least 50,000 that was incorporated in 1853 and that is in a county which has a population of at least 140,000 and that contains a portion of the Fox River and Lake Winnebago.
66.1105(6)(dm)4.
4. This paragraph, with regard to a city that is described in
subd. 3. a., does not apply after January 1, 2002.
66.1105(6)(dm)5.
5. This paragraph, with regard to a city that is described in
subd. 3. b., does not apply after January 1, 2016.
66.1105(6)(e)1.1. Before the date on which a tax incremental district terminates under
sub. (7) (a), but not later than the date on which a tax incremental district terminates under
sub. (7) (am), a planning commission may amend under
sub. (4) (h) the project plan of the tax incremental district to allocate positive tax increments generated by that tax incremental district to another tax incremental district created by that planning commission if all of the following conditions are met:
66.1105(6)(e)1.a.
a. The donor tax incremental district, the positive tax increments of which are to be allocated, and the recipient tax incremental district have the same overlying taxing jurisdictions.
66.1105(6)(e)1.b.
b. Except as provided in
subd. 1. c. and
e., the donor tax incremental district and the recipient tax incremental district have been created before October 1, 1995.
66.1105(6)(e)1.c.
c. With respect to a tax incremental district that has been created by a 1st class city, the donor tax incremental district and the recipient tax incremental district have been created before October 1, 1996.
66.1105(6)(e)1.d.
d. The donor tax incremental district is able to demonstrate, based on the positive tax increments that are currently generated, that it has sufficient revenues to pay for all project costs that have been incurred under the project plan for that district and sufficient surplus revenues to pay for some of the eligible costs of the recipient tax incremental district.
66.1105(6)(e)1.e.
e. With respect to a tax incremental district that has been created by a 4th class city incorporated in 1882 that is located in the Pecatonica River watershed, the recipient tax incremental district has been created before October 1, 1996, and the donor tax incremental district has been created before October 1, 2003.
66.1105(6)(e)3.
3. A project plan that is amended under
sub. (4) (h) to authorize the allocation of positive tax increments under
subd. 1. may authorize the allocation for a period not to exceed 5 years, except that if the planning commission determines that the allocation may be needed for a period longer than 5 years, the planning commission may authorize the allocation for up to an additional 5 years if the project plan is amended under
sub. (4) (h) during the 4th year of the allocation. In no case may positive tax increments under
subd. 1. be allocated from one donor tax incremental district for a period longer than 10 years.
66.1105(6)(f)1.1. Not later than the date on which a tax incremental district terminates under
sub. (7) (am), a planning commission may amend under
sub. (4) (h) the project plan of a tax incremental district to allocate positive tax increments generated by that tax incremental district to another tax incremental district created by that planning commission if all of the following conditions are met:
66.1105(6)(f)1.a.
a. The donor tax incremental district, the positive tax increments of which are to be allocated, and the recipient tax incremental district have the same overlying taxing jurisdictions.
66.1105(6)(f)1.b.
b. The allocation of tax increments under this paragraph is approved by the joint review board.
66.1105(6)(f)2.
2. An allocation of tax increments under this paragraph may be used by the recipient district only if one of the following applies:
66.1105(6)(f)2.a.
a. The project costs in the recipient district are used to create, provide, or rehabilitate low-cost housing or to remediate environmental contamination.
66.1105(6)(f)2.b.
b. The recipient district was created upon a finding that not less than 50 percent, by area, of the real property within the district is blighted or in need of rehabilitation.
66.1105(6)(f)3.
3. The allocation of positive tax increments from a donor district to one or more recipient districts cannot be made unless the donor district has first satisfied all of its current-year debt service and project cost obligations.
66.1105(6)(f)4.
4. No city may request or receive under
sub. (7) (am) 2. an extension for the life of a donor tax incremental district.
66.1105(6c)(a)(a) Any person who operates for profit and is paid project costs under
sub. (2) (f) 1. a.,
d.,
j. and
k. in connection with the project plan for a tax incremental district shall notify the department of workforce development and the local workforce development board established under
29 USC 2832, of any positions to be filled in the county in which the city which created the tax incremental district is located during the period commencing with the date the person first performs work on the project and ending one year after receipt of its final payment of project costs. The person shall provide this notice at least 2 weeks prior to advertising the position.
66.1105(6c)(b)
(b) Any person who operates for profit and buys or leases property in a tax incremental district from a city for which the city incurs real property assembly costs under
sub. (2) (f) 1. c. shall notify the department of workforce development and the local workforce development board established under
29 USC 2832, of any position to be filled in the county in which the city creating the tax incremental district is located within one year after the sale or commencement of the lease. The person shall provide this notice at least 2 weeks prior to advertising the position.
66.1105(6m)(a)(a) The city shall cause a certified public accountant to conduct audits of each tax incremental district to determine if all financial transactions are made in a legal and proper manner and to determine if the tax incremental district is complying with its project plan and with this section. Any city that creates a tax incremental district under this section and has an annual general audit may include the audits required under this subsection as part of the annual general audit.
66.1105(6m)(b)1.
1. Twelve months after 30% of the project expenditures are made;
66.1105(6m)(b)3.
3. Twelve months after the termination of the tax incremental district under
sub. (7).
66.1105(6m)(c)
(c) The city shall prepare and make available to the public updated annual reports describing the status of each existing tax incremental district, including expenditures and revenues. The city shall send a copy of the report to each overlying district by May 1 annually.
66.1105(7)
(7) Termination of tax incremental districts. A tax incremental district terminates when the earlier of the following occurs:
66.1105(7)(a)
(a) That time when the city has received aggregate tax increments with respect to the district in an amount equal to the aggregate of all project costs under the project plan and any amendments to the project plan for the district, except that this paragraph does not apply to a district whose positive tax increments have been allocated under
sub. (6) (d),
(dm),
(e), or
(f) until the district to which the allocation is made has paid off the aggregate of all of its project costs under its project plan.
