66.0626(1)(d)(d) “Private on-site wastewater treatment system” has the meaning provided in s. 145.01 (12).
66.0626(1)(e)(e) “Private water supply” has the meaning provided in s. 281.75 (1) (f).
66.0626(1)(f)(f) “Well subject to abandonment” has the meaning provided in s. 281.75 (1) (i).
66.0626(2)(2)A political subdivision or its designee may, with the agreement of the owner of the private water supply, well, or wastewater treatment system, remediate a contaminated private water supply, fill and seal a well subject to abandonment, or rehabilitate, replace, or abandon a failing private on-site wastewater treatment system, that is located in the political subdivision, or may make a loan at or below the market interest rate, as defined in s. 281.59 (1) (b), including an interest-free loan, to the owner of a contaminated private water supply, a well subject to abandonment, or a failing private on-site wastewater treatment system, that is located in the political subdivision, for those purposes. If a political subdivision takes any of the actions under this subsection, the political subdivision may, as a special charge under s. 66.0627 or special assessment under s. 66.0703, recover the costs of the remediation, the filling and sealing, or the rehabilitation, replacement, or abandonment, or collect the loan repayment. Notwithstanding s. 66.0627 (4), a special charge imposed under this subsection may be collected in installments and may be included in the current or next tax roll for collection and settlement under ch. 74 even if the special charge is not delinquent.
66.0626 HistoryHistory: 2017 a. 69; 2021 a. 238.
66.062766.0627Special charges for current services and certain loan repayments.
66.0627(1)(1)In this section:
66.0627(1)(ad)(ad) “Brownfield revitalization project” means any of the following actions when taken upon premises that are located on, or that constitute, brownfields, as defined in s. 238.13 (1) (a):
66.0627(1)(ad)1.1. Site assessment.
66.0627(1)(ad)2.2. Remediation.
66.0627(1)(ad)3.3. Lead or asbestos abatement.
66.0627(1)(ad)4.4. Demolition.
66.0627(1)(ad)5.5. Standard site preparation actions not included in subds. 1. to 4.
66.0627(1)(am)(am) “Energy efficiency or reliability improvement” means an improvement to a premises that reduces the usage of energy, or increases the efficiency or reliability of energy usage, at the premises, including energy storage or backup power generation improvements or improvements that facilitate participation in a microgrid.
66.0627(1)(ao)(ao) “EV infrastructure improvement” means an improvement to a premises to provide facilities for charging vehicles that are fully or partially powered by electricity.
66.0627(1)(b)(b) “Political subdivision” means a city, village, town, or county.
66.0627(1)(bk)(bk) “Renewable resource application” means any of the following:
66.0627(1)(bk)1.1. An improvement to a premises that allows for the production of energy through the incorporation of solar thermal electric or photovoltaic energy.
66.0627(1)(bk)2.2. An improvement to a premises that allows for the small scale derivation of electricity from a renewable resource listed under s. 196.378 (1) (h).
66.0627(1)(bk)3.3. A manure digestion or other biomass system that produces natural gas.
66.0627(1)(bm)(bm) “Resiliency improvement” means an improvement to a premises intended to increase resilience or improve the durability of infrastructure, including an improvement intended to improve storm and wind durability or wind resistance or to assist in fire suppression or mitigation of damage from flooding.
66.0627(1)(c)(c) “Service” includes snow and ice removal, weed elimination, street sprinkling, oiling and tarring, repair of sidewalks or curb and gutter, garbage and refuse disposal, recycling, storm water management, including construction of storm water management facilities, tree care, removal and disposition of dead animals under s. 60.23 (20), loan repayment under s. 70.57 (4) (b), soil conservation work under s. 92.115, and snow removal under s. 86.105.
66.0627(1)(cg)(cg) “Storm water control measure” means an improvement to a premises that uses structural or nonstructural measures, practices, techniques, or devices designed to mitigate the negative impacts of storm water runoff or other surface runoff to the premises, including an infiltration system, wet detention pond, constructed wetland, grassed swale, or vegetative roofing system. “Storm water control measure” does not include a rain barrel or cistern designed for temporary storage of precipitation.
66.0627(1)(d)(d) “Water efficiency improvement” means an improvement to a premises that reduces the usage of water, or increases the efficiency of water usage, at the premises.
66.0627(2)(2)Except as provided in sub. (5), the governing body of a city, village or town may impose a special charge against real property for current services rendered by allocating all or part of the cost of the service to the property served. The authority under this section is in addition to any other method provided by law.
66.0627(3)(a)(a) Except as provided in par. (b), the governing body of the city, village or town may determine the manner of providing notice of a special charge.
66.0627(3)(b)(b) Before a special charge for street tarring or the repair of sidewalks, curbs or gutters may be imposed, a public hearing shall be held by the governing body on whether the service in question will be funded in whole or in part by a special charge. Any interested person may testify at the hearing. Notice of the hearing shall be by class 1 notice under ch. 985, published at least 20 days before the hearing. A copy of the notice shall be mailed at least 10 days before the hearing to each interested person whose address is known or can be ascertained with reasonable diligence. The notice under this paragraph shall state the date, time and location of the hearing, the subject matter of the hearing and that any interested person may testify.
66.0627(4)(4)A special charge is not payable in installments. If a special charge is not paid within the time determined by the governing body, the special charge is delinquent. A delinquent special charge becomes a lien on the property against which it is imposed as of the date of delinquency. The delinquent special charge shall be included in the current or next tax roll for collection and settlement under ch. 74.
66.0627(5)(5)Except with respect to storm water management, including construction of storm water management facilities, no special charge may be imposed under this section to collect arrearages owed a municipal public utility.
66.0627(6)(6)If a special charge imposed under this section is held invalid because this section is found unconstitutional, the governing body may reassess the special charge under any applicable law.
66.0627(7)(7)Notwithstanding sub. (2), no political subdivision may enact an ordinance, or enforce an existing ordinance, that imposes a fee on the owner or occupant of property for a call for assistance that is made by the owner or occupant requesting law enforcement services that relate to any of the following:
66.0627(7)(a)(a) Domestic abuse, as defined in s. 813.12 (1) (am).
66.0627(7)(b)(b) Sexual assault, as described under ss. 940.225, 948.02, and 948.025.
66.0627(7)(c)(c) Stalking, as described in s. 940.32.
66.0627(8)(a)1.1. Except as provided in subd. 2., a political subdivision may make a loan, or enter into an agreement regarding loan repayments to a 3rd party for owner-arranged or lessee-arranged financing, to an owner or lessee of a premises that is a residential property containing at least 5 dwelling units or a nonresidential property and that is located in the political subdivision for a brownfield revitalization project or for the financing or refinancing of a project for making, installing, operating, or maintaining any of the following with regard to the premises:
66.0627(8)(a)1.a.a. An energy efficiency or reliability improvement.
66.0627(8)(a)1.b.b. A water efficiency improvement.
66.0627(8)(a)1.c.c. A renewable resource application.
66.0627(8)(a)1.d.d. An EV infrastructure improvement.
66.0627(8)(a)1.e.e. A resiliency improvement.
66.0627(8)(a)1.f.f. A storm water control measure.
66.0627(8)(a)2.2. A political subdivision may not make a loan or enter into an agreement under subd. 1. for the financing or refinancing of a project for making, installing, operating, or maintaining a resiliency improvement for a premises to which a floodplain zoning ordinance applies unless all of the following apply:
66.0627(8)(a)2.a.a. If the premises is a nonconforming building, as defined in s. 87.30 (1d) (a) 1., the building would be permanently repaired, reconstructed, or improved so as to comply with all applicable requirements of the floodplain zoning ordinance for the area of the floodplain that it occupies after completion of the resiliency improvement.
66.0627(8)(a)2.b.b. If the political subdivision participates in the National Flood Insurance Program, the owner or lessee of the premises agrees to maintain any flood insurance policy required under the program for the premises.
66.0627(8)(ag)1.1. Subject to subd. 2., a political subdivision may make a loan, or enter into an agreement regarding loan repayments to a 3rd party for owner-arranged financing, to an owner of a premises located in the political subdivision for the purpose of replacing customer-side water service lines, as defined in s. 196.372 (1) (a), containing lead.
66.0627(8)(ag)2.2. If a political subdivision makes a loan under subd. 1., the political subdivision shall require each owner of a premises located in the political subdivision that is serviced by a customer-side water service line, as defined in s. 196.372 (1) (a), containing lead to replace that customer-side water service line.
66.0627(8)(am)(am) If a political subdivision makes a loan or enters into an agreement under par. (a) 1. or (ag), the political subdivision may collect the amounts due under the loan or agreement as a special charge under this section. Notwithstanding sub. (4), a special charge imposed under this paragraph may be collected in installments and may be included in the current or next tax roll for collection and settlement under ch. 74 even if the special charge is not delinquent. If a political subdivision makes a loan, or enters into an agreement regarding loan repayments to a 3rd party, the repayment period may not exceed 30 years.
66.0627(8)(b)(b) A political subdivision that imposes a special charge under par. (am) may permit special charge installments to be collected by a 3rd party that has provided financing for the project under par. (a) 1. and may require that the 3rd party inform the political subdivision if a special charge installment is delinquent.
66.0627(8)(c)(c) An installment payment authorized under par. (am) that is delinquent becomes a lien on the property that benefits from the project under par. (a) 1. or (ag) as of the date of delinquency. A lien under this paragraph runs with the land and has the same priority as a special assessment lien.
66.0627(8)(cm)1.1. If an installment payment authorized under par. (am) is delinquent, a lien under par. (c) may be enforced by foreclosure under s. 75.521.
66.0627(8)(cm)2.2. The governing body of a county may assign the county’s right to take judgment with respect to any parcel that is subject to subd. 1. to a 3rd party that is party to a loan repayment agreement under par. (a) 1. or (ag). An assignment under this subdivision shall be in accordance with s. 75.106, except that s. 75.106 (1) and (2) (d), (e), and (f) do not apply.
66.0627(8)(d)(d) A political subdivision that, under par. (a) 1., makes a loan to, or enters an agreement with, an owner or lessee for a project under par. (a) 1. shall require the owner or lessee to do all of the following:
66.0627(8)(d)1.1. For an energy efficiency or reliability improvement or water efficiency improvement, obtain a 3rd-party assessment of the baseline water or energy use of the owner or lessee’s property and an assessment of the expected monetary savings due to the improvement or, for a renewable resource application, obtain an assessment of the renewable energy production of the application and the expected monetary benefit to be generated by the application. This subdivision does not apply to a loan or agreement for a brownfield revitalization project, a customer-side water service line replacement, an EV infrastructure improvement, a resiliency improvement, or a storm water control measure.
66.0627(8)(d)2.2. After the project under par. (a) 1. is complete, provide a verification that the project was properly made, installed, or maintained or, for a loan or agreement solely for the operation of a project, that at the time the loan is made or the agreement entered into the project was in proper operational condition.
66.0627(8)(f)(f) A political subdivision shall require that the owner or lessee obtain the written consent of all holders of a mortgage of record on the premises as a condition of making a loan or entering into an agreement under par. (a) 1.
66.0627 AnnotationA special assessment against a church was not barred by s. 70.11 (4). Grace Episcopal Church v. City of Madison, 129 Wis. 2d 331, 385 N.W.2d 200 (Ct. App. 1986).
66.0627 AnnotationA city may impose special charges for delinquent electric bills due a municipal utility. Laskaris v. City of Wisconsin Dells, Inc., 131 Wis. 2d 525, 389 N.W.2d 67 (Ct. App. 1986).
66.0627 AnnotationThe cost of service to a property under this section does not include the cost of legal services incurred by the municipality in defending against challenges to the removal of materials from a ditch under s. 88.90. State ex rel. Robinson v. Town of Bristol, 2003 WI App 97, 264 Wis. 2d 318, 667 N.W.2d 14, 02-1427.
66.0627 AnnotationThe examples given in sub. (1) are not meant to limit its application in any way, but merely to highlight possible uses. The special charge need only provide a service, not a benefit, to the property owner. Under s. 74.01 (4), a special charge is a charge against real property to compensate for all or part of the costs to a public body of providing services to the property. Rusk v. City of Milwaukee, 2007 WI App 7, 298 Wis. 2d 407, 727 N.W.2d 358, 05-2630.
66.0627 AnnotationState property is not subject to assessment of special charges under s. 66.60 (16) [now this section]. 69 Atty. Gen. 269.
66.062866.0628Fees imposed by a political subdivision.
66.0628(1)(1)In this section:
66.0628(1)(a)(a) “Political subdivision” means a city, village, town, or county.
66.0628(1)(b)(b) “Reasonable relationship” means that the cost charged by a political subdivision for a service provided to a person may not exceed the political subdivision’s reasonable direct costs that are associated with any activity undertaken by the political subdivision that is related to the fee.
66.0628(2)(2)Any fee that is imposed by a political subdivision shall bear a reasonable relationship to the service for which the fee is imposed.
66.0628(2m)(2m)A political subdivision may not impose a fee or charge related to the political subdivision enforcing an ordinance related to noxious weeds, electronic waste, or other building or property maintenance standards unless the political subdivision first notifies the person against whom the fee or charge is to be imposed that the fee or charge may be imposed. If the notice relates to a building that is not owner-occupied, the notice shall be provided to the owner by 1st class mail or electronic mail. If the owner of a property provides an electronic mail address to a political subdivision, the political subdivision may not impose a fee or charge related to the political subdivision enforcing an ordinance related to noxious weeds, electronic waste, or other building or property maintenance standards at that property unless the political subdivision first notifies the owner of the property using the electronic mail address provided. This subsection does not apply to a fee or charge related to the clearing of snow or ice from a sidewalk or to an ordinance violation that creates an immediate danger to public health, safety, or welfare.
66.0628(3)(3)If a political subdivision enters into a contract to purchase engineering, legal, or other professional services from another person and the political subdivision passes along the cost for such professional services to another person under a separate contract between the political subdivision and that person, the rate charged that other person for the professional services may not exceed the rate customarily paid for similar services by the political subdivision.
66.0628(4)(a)(a) Any person aggrieved by a fee imposed by a political subdivision because the person does not believe that the fee bears a reasonable relationship to the service for which the fee is imposed may appeal the reasonableness of the fee to the tax appeals commission by filing a petition with the commission within 90 days after the fee is due and payable. The commission’s decision may be reviewed under s. 73.015. For appeals brought under this subsection, the filing fee required under s. 73.01 (5) (a) does not apply.
66.0628(4)(b)(b) With regard to an appeal filed with the tax appeals commission under par. (a), the political subdivision shall bear the burden of proof to establish that a reasonable relationship exists between the fee imposed and the services for which the fee is imposed.
66.0628 HistoryHistory: 2003 a. 134; 2007 a. 44; 2013 a. 20; 2013 a. 173 s. 33; 2017 a. 243, 317.
66.0628 AnnotationIn this case, the city’s license fees did not violate sub. (2). The fees were not “imposed” unilaterally through legislative enactments—they were included in negotiated intergovernmental agreements. Also, the fees were not charged in exchange for a service or to regulate or supervise an activity. Rather, the license fees were separate consideration for the city’s agreement to extend its wastewater treatment service beyond its borders. Mary Lane Area Sanitary District v. City of Oconomowoc, 2023 WI App 48, 409 Wis. 2d 159, 996 N.W.2d 101, 22-1649.
subch. VII of ch. 66SUBCHAPTER VII
SPECIAL ASSESSMENTS
66.070166.0701Special assessments by local ordinance.
66.0701(1)(1)Except as provided in s. 66.0721, in addition to other methods provided by law, the governing body of a town, village or 2nd, 3rd or 4th class city may, by ordinance, provide that the cost of installing or constructing any public work or improvement shall be charged in whole or in part to the property benefited, and make an assessment against the property benefited in the manner that the governing body determines. The special assessment is a lien against the property from the date of the levy.
66.0701(2)(2)Every ordinance under this section shall contain provisions for reasonable notice and hearing. Any person against whose land a special assessment is levied under the ordinance may appeal in the manner prescribed in s. 66.0703 (12) within 40 days of the date of the final determination of the governing body.
66.0701 HistoryHistory: 1983 a. 532; 1989 a. 322; 1999 a. 150 s. 544; Stats. 1999 s. 66.0701.
66.0701 AnnotationAn ordinance under this section may use police power as the basis for a special assessment. Mowers v. City of St. Francis, 108 Wis. 2d 630, 323 N.W.2d 157 (Ct. App. 1982).
66.070366.0703Special assessments, generally.
66.0703(1)(a)(a) Except as provided in s. 66.0721, 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 the 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 the special assessments.
66.0703(1)(b)(b) The amount assessed against any property for any work or improvement which does not represent an exercise of the police power may not exceed the value of the benefits accruing to the property. If an assessment represents 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.
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2023-24 Wisconsin Statutes updated through all Supreme Court and Controlled Substances Board Orders filed before and in effect on January 1, 2025. Published and certified under s. 35.18. Changes effective after January 1, 2025, are designated by NOTES. (Published 1-1-25)