66.1106(4)
(4) Certification. Upon written application to the department of revenue by the clerk of a political subdivision on or before December 31 of the same calendar year for an environmental remediation tax incremental district created before October, as determined under
sub. (1m) (b), or December 31 of the subsequent calendar year for an environmental remediation tax incremental district created after September 30, the department of revenue shall certify to the clerk of the political subdivision the environmental remediation tax incremental base if all of the following apply:
66.1106(4)(a)
(a) The political subdivision submits a statement that it has incurred some eligible costs, and includes with the statement a detailed proposed remedial action plan approved by the department of natural resources that contains cost estimates for anticipated eligible costs and a schedule for the design, implementation and construction that is needed to complete the remediation, with respect to the parcel or contiguous parcels of property and the statement details the purpose and amount of the expenditures already made and includes a dated certificate issued by the department of natural resources that certifies that the department of natural resources has approved the site investigation report that relates to the parcel or contiguous parcels in accordance with rules promulgated by the department of natural resources.
66.1106(4)(b)
(b) The political subdivision submits a statement that all taxing jurisdictions with the authority to levy general property taxes on the parcel or contiguous parcels of property have been notified that the political subdivision intends to recover the costs of remediating environmental pollution on the property and have been provided a statement of the estimated costs to be recovered.
66.1106(4)(c)
(c) The political subdivision submits a statement, signed by its chief executive officer, that the political subdivision has attempted to recover the cost of remediating environmental pollution on the property from the person who caused the environmental pollution.
66.1106(4)(d)
(d) The political subdivision completes and submits all forms required by the department that relate to the determination of the environmental remediation tax incremental base.
66.1106(5)
(5) Designation on assessment and tax rolls. The assessor of a taxation district shall identify on the assessment roll returned and examined under
s. 70.45 those parcels of property that have been certified under
sub. (4) during the period of certification. The clerk of a taxation district shall make a similar notation on the tax roll under
s. 70.65.
66.1106(6)
(6) Notice to taxing jurisdictions. During the period of certification, the department shall annually give notice to the designated finance officer of all taxing jurisdictions having the power to levy general taxes on property that is certified under
sub. (4) of the equalized value of that property and the environmental remediation tax incremental base of that property. The notice shall explain that the environmental remediation tax increment shall be paid to the political subdivision as provided under
sub. (8) from the taxes collected.
66.1106(7)
(7) Environmental remediation tax increments authorized. 66.1106(7)(a)(a) Subject to
pars. (am),
(b),
(c),
(d), and
(e), the department shall annually authorize the positive environmental remediation tax increment with respect to a parcel or contiguous parcels of property during the period of certification to the political subdivision that incurred the costs to remediate environmental pollution on the property, except that an authorization granted under this paragraph does not apply after the department receives the notice described under
sub. (10) (b).
66.1106 Note
NOTE: Par. (a) is shown as affected by 2 acts of the 2009 Wisconsin legislature and as merged by the legislative reference bureau under s. 13.92 (2) (i).
66.1106(7)(am)
(am) With regard to each district for which the department authorizes the allocation of a tax increment under
par. (a), the department shall charge the political subdivision that created the district an annual administrative fee of $150 that the political subdivision shall pay to the department no later than May 15. If the political subdivision does not pay the fee that is required under this paragraph, by May 15, the department may not authorize the allocation of a tax increment under
par. (a) for that political subdivision.
66.1106(7)(b)
(b) The department may authorize a positive environmental remediation tax increment under
par. (a) only if the political subdivision submits to the department all information required by the department on or before the 2nd Monday in June of the year to which the authorization relates.
66.1106(7)(c)
(c) If the department receives the notice described under
sub. (10) (b) during the period from January 1 to May 15, the effective date of the notice is the date on which the notice is received. If the department receives the notice described under
sub. (10) (b) during the period from May 16 to December 31, the effective date of the notice is the first January 1 after the date on which the notice is received.
66.1106(7)(d)1.1. The department may not authorize a positive environmental remediation tax increment under
par. (a) to pay otherwise eligible costs that are incurred by the political subdivision after the department of natural resources certifies to the department of revenue that environmental pollution on the parcel or contiguous parcels of property has been remediated unless the costs are associated with activities, as determined by the department of natural resources, that are necessary to close the site described in the site investigation report.
66.1106(7)(d)2.
2. The department of natural resources shall certify to the department of revenue the completion of the remediation of environmental pollution at the site described in the site investigation report.
66.1106(7)(e)
(e) Notwithstanding
par. (d), if the governing body of a political subdivision adopts a resolution described in
sub. (2) (c), it shall provide a copy of the resolution to the department. The department shall authorize a positive environmental remediation tax increment generated by a donor district, as described in
sub. (2) (c), to the political subdivision that incurred eligible costs to remediate environmental pollution in another district within that political subdivision, as described in
sub. (2) (c), until the earlier of the following occurs:
66.1106(7)(e)1.
1. The political subdivision has received aggregate environmental remediation tax increments with respect to the recipient district in an amount equal to the aggregate of all of the eligible costs for that district.
66.1106(8)
(8) Settlement for environmental remediation tax increments. Every officer charged by law to collect and settle general property taxes shall, on the settlement dates provided by law, pay to the treasurer of a political subdivision from all general property taxes collected by the officer the proportion of the environmental remediation tax increment due the political subdivision that the general property taxes collected bears to the total general property taxes levied, exclusive of levies for state trust fund loans, state taxes and state special charges.
66.1106(9)
(9) Separate accounting required. An environmental remediation tax increment received with respect to a parcel or contiguous parcels of land that is subject to this section shall be deposited in a separate fund by the treasurer of the political subdivision. No money may be paid out of the fund except to pay eligible costs for a parcel or contiguous parcels of land or to reimburse the political subdivision for such costs. If an environmental remediation tax increment that has been collected with respect to a parcel of land remains in the fund after the period of certification has expired, it shall be paid to the treasurers of the taxing jurisdictions in which the parcel is located in proportion to the relative share of those taxing jurisdictions in the most recent levy of general property taxes on the parcel.
66.1106(10)
(10) Reporting requirements; notice of district termination. A political subdivision that uses an environmental remediation tax increment to pay eligible costs of remediating environmental pollution under this section shall do all of the following:
66.1106(10)(a)
(a) Prepare and make available to the public updated annual reports describing the status of all projects to remediate environmental pollution funded under this section, including revenues and expenditures. A copy of the report shall be sent to all taxing jurisdictions with authority to levy general property taxes on the parcel or contiguous parcels of property by May 1 annually.
66.1106(10)(b)
(b) Notify the department within 10 days after the period of certification for a parcel or contiguous parcels of property has expired.
66.1106(10)(c)
(c) With regard to an environmental remediation tax incremental district, not later than 12 months after the last expenditure is made or not later than 12 months after an expenditure may be made under
sub. (2) (b), whichever comes first, prepare and make available to the public a report that is similar to the report required under
par. (a), except that the report required under this paragraph shall also include an independent certified audit of the project to determine if all financial transactions were made in a legal manner and to determine if the environmental remediation tax incremental district complied with this section. A copy of the report shall be sent out to all taxing jurisdictions which received the reports under
par. (a).
66.1106(10)(d)
(d) Not later than 180 days after an environmental remediation tax incremental district terminates under
sub. (11), provide the department with all of the following on a form that is prescribed by the department:
66.1106(10)(d)1.
1. A final accounting of project expenditures that are made for the environmental remediation tax incremental district.
66.1106(10)(d)2.
2. The final amount of eligible costs that have been paid for the environmental remediation tax incremental district.
66.1106(10)(d)3.
3. The total amount of environmental remediation tax increments that have been paid to the political subdivision.
66.1106(10)(e)
(e) If a political subdivision does not send to the department of revenue the form specified in
par. (d) within the time limit specified in
par. (d), the department may not certify the environmental remediation tax incremental base of a district under
sub. (4) until the form is sent to the department.
66.1106(11)
(11) Termination of environmental remediation tax incremental districts. An environmental remediation tax incremental district terminates when the earliest of the following occurs:
66.1106(11)(a)
(a) Except as provided in
sub. (2) (c), the political subdivision has received aggregate environmental remediation tax increments with respect to the district in an amount equal to the aggregate of all eligible costs.
66.1106(11)(b)
(b) Twenty-three years after the department certifies the environmental remediation tax incremental base of a parcel or contiguous parcels of property under
sub. (4).
66.1106(11)(c)
(c) The political subdivision's legislative body, by resolution, dissolves the district. Upon dissolving the district, the political subdivision becomes liable for all unpaid eligible costs actually incurred which are not paid from the separate fund under
sub. (9).
66.1106(12)(a)(a) Notice of district termination. A political subdivision that creates an environmental remediation tax incremental district under this section shall give the department written notice within 10 days of the termination of the environmental remediation tax incremental district under
sub. (11).
66.1106(12)(b)
(b) If the department receives a notice under
par. (a) during the period from January 1 to May 15, the effective date of the notice is the date the notice is received. If the notice is received during the period from May 16 to December 31, the effective date of the notice is the first January 1 after the department receives the notice.
66.1106(13)
(13) Payment of eligible costs for annexed territory, redetermination of tax incremental base; fees. 66.1106(13)(a)(a) If a city or village annexes territory from a town and if the town is using an environmental remediation tax increment to remediate environmental pollution on all or part of the territory that is annexed, the city or village shall pay to the town that portion of the eligible costs that are attributable to the annexed territory. The city or village, and the town, shall negotiate an agreement on the amount that must be paid under this subsection. The department shall redetermine the environmental remediation tax incremental base of any parcel of real property for which the environmental remediation tax incremental base was determined under
sub. (4) if part of that parcel is annexed under this subsection.
66.1106(13)(b)
(b) The department may impose a fee of $1,000 on a political subdivision to determine or redetermine the environmental remediation tax incremental base of an environmental remediation tax incremental district under this subsection or
sub. (4).
66.1106(14)
(14) Subtracting territory from a district. 66.1106(14)(a)(a) If the department has certified before January 2, 2001, the environmental remediation tax incremental base of a district that is created by a town, the town may modify the district's boundaries, not more than once during the period of certification, by subtracting territory from the district, if all of the following apply:
66.1106(14)(a)1.
1. Before October 2, 2006, the town adopts an amendment to the proposal adopted under
sub. (2) (a), which modifies the district's boundaries. The amendment shall specify the parcel that is to be subtracted from the district.
66.1106(14)(a)2.
2. The parcels in the district, after subtracting the parcel described in
subd. 1., remain contiguous.
66.1106(14)(a)3.
3. A joint review board, following the procedures in
sub. (3), approves the amendment.
66.1106(14)(b)
(b) If a town subtracts territory from a district by acting under
par. (a) and submits a written application to the department under
sub. (4), the department shall redetermine the environmental remediation tax incremental base of the district as of January 1, 2006.
66.1106 History
History: 1997 a. 27;
1999 a. 9;
1999 a. 150 ss.
473 to
478; Stats. 1999 s. 66.1106;
1999 a. 185 s.
59;
2003 a. 126;
2005 a. 246,
418;
2009 a. 28,
66,
312; s. 13.92 (2) (i).
66.1107
66.1107
Reinvestment neighborhoods. 66.1107(1)(a)
(a) An "area in need of rehabilitation" is a neighborhood or area in which buildings, by reason of age, obsolescence, inadequate or outmoded design, or physical deterioration have become economic or social liabilities, or both; in which these conditions impair the economic value of the neighborhood or area, infecting it with economic blight, and which is characterized by depreciated values, impaired investments, and reduced capacity to pay taxes; in which the existence of these conditions and the failure to rehabilitate the buildings results in a loss of population from the neighborhood or area and further deterioration, accompanied by added costs for creation of new public facilities and services elsewhere; in which it is difficult and uneconomic for individual owners independently to undertake to remedy the conditions; in which it is necessary to create, with proper safeguards, inducements and opportunities for the employment of private investment and equity capital in the rehabilitation of the buildings; and in which the presence of these buildings and conditions has resulted, among other consequences, in a severe shortage of financial resources available to finance the purchase and rehabilitation of housing and an inability or unwillingness on the part of private lenders to make loans for and an inability or unwillingness on the part of present and prospective owners of housing to invest in the purchase and rehabilitation of housing in the neighborhood or area.
66.1107(1)(b)
(b) "Local legislative body" means the common council, village board of trustees or town board of supervisors.
66.1107(1)(d)
(d) "Planning commission" means a plan commission created under
s. 62.23 or a plan committee of the local legislative body.
66.1107(1)(e)
(e) "Reinvestment neighborhood or area" means a geographic area within any municipality not less than one-half of which, by area, meets 3 of the 5 following conditions:
66.1107(1)(e)2.
2. It has a rate of owner-occupancy of residential buildings substantially below the average rate for the municipality as a whole.
66.1107(1)(e)3.
3. It is an area within which the market value of residential property, as measured by the rate of change during the preceding 5 years in the average sale price of residential property, has decreased or has increased at a rate substantially less than the rate of increase in average sale price of residential property in the municipality as a whole.
66.1107(1)(e)4.
4. It is an area within which the number of persons residing has decreased during the past 5 years, or in which the number of persons residing has increased during that period at a rate substantially less than the rate of population increase in the municipality as a whole.
66.1107(1)(e)5.
5. It is an area within which the effect of existing detrimental conditions is to discourage private lenders from making loans for and present or prospective property owners from investing in the purchase and rehabilitation of housing.
66.1107(2)
(2) Designation of reinvestment neighborhoods or areas. A municipality may designate reinvestment neighborhoods or areas after complying with the following steps:
66.1107(2)(a)
(a) Holding of a public hearing by the planning commission or by the local governing body at which interested parties are afforded a reasonable opportunity to express their views on the proposed designation and boundaries of a reinvestment neighborhood or area. Notice of the hearing shall be published as a class 2 notice, under
ch. 985. Before publication, a copy of the notice shall be sent by 1st class mail to the Wisconsin Housing and Economic Development Authority, and a copy shall be posted in each school building and in at least 3 other places of public assembly within the reinvestment neighborhood or area proposed to be designated.
66.1107(2)(b)
(b) Designation by the planning commission of the boundaries of a reinvestment neighborhood or area recommended by it to be designated and submission of the recommendation to the local legislative body.
66.1107(2)(c)
(c) Adoption by the local legislative body of a resolution which:
66.1107(2)(c)1.
1. Describes the boundaries of a reinvestment neighborhood or area with sufficient definiteness to identify with ordinary and reasonable certainty the territory included in the neighborhood or area. The boundaries may, but need not, be the same as those recommended by the planning commission.
66.1107(2)(c)2.
2. Designates the reinvestment neighborhood or area as of a date provided in the resolution.
66.1107(2)(c)3.
3. Contains findings that the area to be designated constitutes a reinvestment neighborhood or area.
66.1107 History
History: 1977 c. 418;
1979 c. 361 s.
112;
1985 a. 29 s.
3200 (14);
1999 a. 150 s.
479; Stats. 1999 s. 66.1107;
2001 a. 104.
66.1109
66.1109
Business improvement districts. 66.1109(1)(b)
(b) "Business improvement district" means an area within a municipality consisting of contiguous parcels and may include railroad rights-of-way, rivers, or highways continuously bounded by the parcels on at least one side, and shall include parcels that are contiguous to the district but that were not included in the original or amended boundaries of the district because the parcels were tax-exempt when the boundaries were determined and such parcels became taxable after the original or amended boundaries of the district were determined.
66.1109(1)(c)
(c) "Chief executive officer" means a mayor, city manager, village president or town chairperson.
66.1109(1)(d)
(d) "Local legislative body" means a common council, village board of trustees or town board of supervisors.
66.1109(1)(f)
(f) "Operating plan" means a plan adopted or amended under this section for the development, redevelopment, maintenance, operation and promotion of a business improvement district, including all of the following:
66.1109(1)(f)1.
1. The special assessment method applicable to the business improvement district.
66.1109(1)(f)1m.
1m. Whether real property used exclusively for manufacturing purposes will be specially assessed.
66.1109(1)(f)2.
2. The kind, number and location of all proposed expenditures within the business improvement district.
66.1109(1)(f)3.
3. A description of the methods of financing all estimated expenditures and the time when related costs will be incurred.
66.1109(1)(f)4.
4. A description of how the creation of the business improvement district promotes the orderly development of the municipality, including its relationship to any municipal master plan.
66.1109(1)(g)
(g) "Planning commission" means a plan commission under
s. 62.23, or if none a board of public land commissioners, or if none a planning committee of the local legislative body.
66.1109(2)
(2) A municipality may create a business improvement district and adopt its operating plan if all of the following are met:
66.1109(2)(a)
(a) An owner of real property used for commercial purposes and located in the proposed business improvement district designated under
par. (b) has petitioned the municipality for creation of a business improvement district.
66.1109(2)(b)
(b) The planning commission has designated a proposed business improvement district and adopted its proposed initial operating plan.
66.1109(2)(c)
(c) At least 30 days before creation of the business improvement district and adoption of its initial operating plan by the municipality, the planning commission has held a public hearing on its proposed business improvement district and initial operating plan. Notice of the hearing shall be published as a class 2 notice under
ch. 985. Before publication, a copy of the notice together with a copy of the proposed initial operating plan and a copy of a detail map showing the boundaries of the proposed business improvement district shall be sent by certified mail to all owners of real property within the proposed business improvement district. The notice shall state the boundaries of the proposed business improvement district and shall indicate that copies of the proposed initial operating plan are available from the planning commission on request.
66.1109(2)(d)
(d) Within 30 days after the hearing under
par. (c), the owners of property to be assessed under the proposed initial operating plan having a valuation equal to more than 40% of the valuation of all property to be assessed under the proposed initial operating plan, using the method of valuation specified in the proposed initial operating plan, or the owners of property to be assessed under the proposed initial operating plan having an assessed valuation equal to more than 40% of the assessed valuation of all property to be assessed under the proposed initial operating plan, have not filed a petition with the planning commission protesting the proposed business improvement district or its proposed initial operating plan.
66.1109(2)(e)
(e) The local legislative body has voted to adopt the proposed initial operating plan for the municipality.
