66.1105(20)(a)2.b.b. On or after the next subsequent April 1 and before the next subsequent December 1 of the year the resolution under subd. 1. is adopted if the resolution is adopted between January 1 and December 1 and the resolution specifies that the district’s creation date is the next subsequent January 1 or the resolution is adopted between December 2 and December 31. 66.1105(20)(b)(b) Exception to the 12 percent limit. Notwithstanding the 12 percent limit findings requirement described under sub. (4) (gm) 4. c.: 66.1105(20)(b)1.1. That findings requirement does not apply to a local legislative body’s resolution which relates to a district described under this subsection. 66.1105(20)(b)2.2. After a local legislative body’s creation of a district described under this subsection, if that body makes the calculation under sub. (4) (gm) 4. c. for a tax incremental district created under this section but not under this subsection, that findings requirement may not include the value increment of the district created under this subsection, provided that the district created under this subsection has not terminated. 66.1105(20)(c)(c) Expenditures. With regard to a tax incremental district described under this subsection, and subject to par. (ce), the creating city may incur project costs for any of the following, provided that the expenditures benefit the district: 66.1105(20)(c)1.1. Territory that is located in the same county as the district. 66.1105(20)(c)2.2. Notwithstanding the provisions of sub. (2) (f) 2. a. and c., the cost of constructing or expanding fire stations, purchasing police and fire equipment, and the cost of general government operating expenses related to providing police and fire protection services, provided that the total of such expenditures do not exceed, over the district’s lifetime, 15 percent of the total positive tax increments received by the creating city over the district’s lifetime. With regard to capital expenditures that may be made under this subdivision, such expenditures may be made only for the first 180 months following the district’s creation, and any expenditures made under this subdivision for constructing or expanding fire stations may be made only for fire stations located within a one-mile radius of the electronics and information technology manufacturing zone that is designated under s. 238.396 (1m). 66.1105(20)(ce)(ce) Certification. Before the creating city may incur project costs for any territory that is located outside the district but in the same county as the district, the city must obtain certification from the department of administration that the department believes such a proposed expenditure benefits the district. 66.1105(20)(cm)(cm) Expenditure period. Notwithstanding the limitation on expenditures described in sub. (6) (am) 1., expenditures for a district described under this subsection may be made up to the unextended termination date described in par. (e). 66.1105(20)(d)1.1. Notwithstanding the 20-year limit for allocating positive tax increments described in sub. (6) (a) 7., for a tax incremental district described under this subsection, that limit shall be 30 years for purposes of sub. (6) (a) 7. 66.1105(20)(d)2.2. No tax incremental district described under this subsection may allocate positive tax increments as provided under sub. (4e) or (6) (d), (e), or (f). 66.1105(20)(e)(e) Termination. Notwithstanding the 20-year termination requirement specified in sub. (7) (am) 2., for a tax incremental district described under this subsection, that limit shall be 30 years for purposes of sub. (7) (am) 2. 66.1105(20m)(a)1.b.b. Substances that if released into the air, land, or waters of the state due to the redevelopment of an existing structure would be harmful to public health or harmful for commercial or recreational use. 66.1105(20m)(a)2.2. “Environmental remediation tax incremental district” means a tax incremental district created under this section, most of the territory of which consists of areas that contain significant environmental pollution, and which is subject to the conditions and limitations contained in this subsection. 66.1105(20m)(b)(b) Before a city may adopt a resolution under sub. (4) (gm) with regard to an environmental remediation tax incremental district, the local legislative body shall do all of the following: 66.1105(20m)(b)1.1. Obtain under par. (c) a certified site investigation report from the department of natural resources. The city shall submit a copy of the certified report to the department of revenue before the department may allocate tax increments under sub. (6). 66.1105(20m)(b)2.2. Certify to the department of revenue that at least one of the items specified in this subd. 2. a. or b. apply. The starting point for determining a tax incremental district’s remaining life, under this subd. 2. a. and b., is the date on which the planning commission adopts the project plan under sub. (4) (f) or an amendment to the project plan under sub. (4) (h). The certified item shall be one of the following: 66.1105(20m)(b)2.a.a. The project plan specifies that the city expects all project costs to be paid within 90 percent of the tax incremental district’s remaining life, based on the district’s termination date as calculated under sub. (7) (ak) to (au). 66.1105(20m)(b)2.b.b. The project plan specifies that expenditures may be made only within the first half of the tax incremental district’s remaining life, based on the district’s termination date as calculated under sub. (7) (ak) to (au), and the limitation on the expenditure period does not apply to any expenditure that is made to address significant environmental pollution that was not identified in the original certified site investigation report described in par. (c). No expenditure under this subdivision may be made later than the time during which an expenditure may be made under sub. (6) (am). 66.1105(20m)(c)(c) To obtain a certified site investigation report, the city shall send to the department of natural resources a detailed description of the significant environmental pollution that exists in the proposed district, and a proposed remedial action plan that contains cost estimates for anticipated project costs and a schedule for the design, implementation, and construction that is needed to complete the remediation with respect to the proposed district in accordance with rules promulgated by the department of natural resources. If the department of natural resources agrees with the city’s description of the conditions in the proposed district and approves of the city’s proposed remedial action plan, it shall provide the city with written certification that the department of natural resources has approved the site investigation report. If the department of natural resources does not approve the report, the city may modify and resubmit the report to the department of natural resources. 66.1105(20m)(d)(d) With regard to an environmental remediation tax incremental district created under this subsection: 66.1105(20m)(d)1.1. The city may designate one environmental remediation tax incremental district created under this subsection to which the 12 percent limit specified in sub. (4) (gm) 4. c. does not apply. Once the city makes such a designation, it may not so designate another environmental remediation tax incremental district until the current district so designated terminates. 66.1105(20m)(d)2.2. Notwithstanding the provisions of sub. (5), the tax incremental base of the district shall be $1 when the district is created. 66.1105(20m)(e)(e) An environmental remediation tax incremental district created under this subsection may not allocate positive tax increments under sub. (6) (e) or (f) to another tax incremental district that is not an environmental remediation tax incremental district. 66.1105(21)(a)(a) A city may create a tax incremental district as a residential tax incremental district if all of the following apply: 66.1105(21)(a)1.1. The local legislative body adopts a resolution assigning a name to the district for identification purposes. The first district created under this subsection shall be known as “Residential Tax Incremental District Number One, City of ....” Each subsequently created residential tax incremental district shall be assigned the next consecutive number. 66.1105(21)(a)2.2. The local legislative body adopts a resolution finding all of the following: 66.1105(21)(a)2.d.d. The equalized value of taxable property of the residential tax incremental district plus the value increment of all existing residential tax incremental districts does not exceed 3 percent of the total equalized value of taxable property within the city. 66.1105(21)(a)3.3. The clerk of the local legislative body certifies the resolution under subd. 2. and forwards a copy of the certified resolution to the department of revenue and the joint review board. 66.1105(21)(a)4.4. The joint review board approves the creation of the tax incremental district as a residential tax incremental district. 66.1105(21)(a)5.5. The city establishes in the resolution under subd. 2. or by ordinance all of the following with regard to residential developments that meet the requirements under par. (b) within the district: 66.1105(21)(a)5.a.a. The maximum amount of development-related fees that may be charged by the city for a development. 66.1105(21)(a)5.b.b. The architectural and construction requirements that will apply to a development. 66.1105(21)(b)(b) All public works, improvements, and project costs included in the project plan for a residential tax incremental district shall be related to residential developments that satisfy all of the following: 66.1105(21)(b)1.1. The development consists entirely of single-family or 2-family residences that are owner-occupied. 66.1105(21)(b)2.2. The lot size of each single-family residence is less than 7,500 square feet. 66.1105(21)(b)3.3. The lot size of each 2-family residence is 12,500 square feet or less. 66.1105(21)(b)4.4. The lot width of each lot for a single-family residence is 70 feet or less. 66.1105(21)(b)4m.4m. The lot width of each lot for a 2-family residence is 80 feet or less. 66.1105(21)(c)(c) Notwithstanding sub. (2) (f), project costs for a residential tax incremental district may include only costs, including financing costs, related to the construction or improvement of infrastructure necessary for residential developments within the district and professional service costs, imputed administrative costs, and organizational costs. Project costs for a residential tax incremental district may include costs related to stormwater only to the extent that the costs are for improvements related to providing service to the entire residential tax incremental district and not to individual lots. 66.1105(21)(d)1.1. All project costs for a residential tax incremental district shall be paid directly under sub. (9) (a) 1. from tax increments generated by the residential tax incremental district or financed by a developer. 66.1105(21)(d)2.2. All payments made by a city to a developer for financing a residential tax incremental district shall be made under sub. (9) (a) 1. 66.1105(21)(e)(e) Notwithstanding subs. (4) (h) 1. and (4m) (b), with regard to a residential tax incremental district, a project plan may not be amended to increase the project costs of the district later than 10 years before the unextended termination date of the district except upon unanimous vote of the joint review board. 66.1105(21)(f)(f) Notwithstanding sub. (6) (d), (e), or (f), a residential tax incremental district may not become a donor district or receive tax increments from a donor district. 66.1105(21)(g)(g) None of the following apply to a residential tax incremental district: 66.1105(21)(h)(h) If the department of revenue determines that a local legislative body exceeds the limit described in par. (a) 2. d., the department shall notify the city of its noncompliance, in writing, not later than December 31 of the year in which the department receives the certified resolution as described in par. (a) 3. A local legislative body that receives a notification under this paragraph shall take one of the following actions: 66.1105(21)(h)2.2. Not later than 30 days after receiving the notification, remove parcels from the district’s boundaries so that the district complies with the limit described in par. (a) 2. d. and provide notice of the removal to the department. The removal of parcels under this subdivision may not substantially alter the district’s project plan or the resolution approved under par. (a). 66.1105 HistoryHistory: 1975 c. 105, 199, 311; 1977 c. 29 ss. 724m, 725, 1646 (1), (3); 1977 c. 418; 1979 c. 221, 343; 1979 c. 361 s. 112; 1981 c. 20, 317; 1983 a. 27, 31, 207, 320, 405, 538; 1985 a. 29, 39, 285; 1987 a. 27, 186, 395; 1989 a. 31, 336; 1993 a. 293, 337, 399; 1995 a. 27 ss. 3330c to 3337, 9116 (5), 9130 (4); 1995 a. 201, 225, 227, 335; 1997 a. 3, 27, 237, 252; 1999 a. 9; 1999 a. 150 ss. 457 to 472; Stats. 1999 s. 66.1105; 2001 a. 5, 11, 16, 104; 2003 a. 34, 46, 126, 127, 194, 320, 326; 2005 a. 6, 13, 46, 328, 331, 385; 2007 a. 2, 10, 21, 41, 43, 57, 73, 96; 2009 a. 5, 28, 67, 170, 176, 310, 312; 2011 a. 10, 12, 32, 40, 41, 77, 137, 139; 2011 a. 260 s. 81; 2013 a. 2, 32, 90; 2013 a. 165 ss. 43, 44, 114; 2013 a. 173 s. 32; 2013 a. 183, 193, 284, 299; 2015 a. 60, 75, 96; 2015 a. 195 s. 83; 2015 a. 197 s. 51; 2015 a. 254, 255, 256, 257; 2017 a. 1, 15, 58, 59, 70, 223, 349; 2017 a. 364 ss. 10, 48, 49; 2017 a. 365; 2019 a. 21, 37, 179; 2021 a. 1, 68, 94, 142, 149; 2021 a. 238 s. 44; 2021 a. 239 ss. 73, 74; 2021 a. 240 ss. 29, 30; 2023 a. 8, 12, 135, 136, 137, 138; 2025 a. 6, 16, 127, 128, 129, 130, 137, 173, 235; s. 35.17 correction in (6) (a) 7., (21) (e). 66.1105 AnnotationThe tax increment law constitutionally authorizes financing of described public improvements but does not authorize acquisition of private property by condemnation. Sigma Tau Gamma Fraternity House Corp. v. City of Menomonie, 93 Wis. 2d 392, 288 N.W.2d 85 (1980). 66.1105 AnnotationTax incremental bonds that a city proposed to issue under this section constituted debt under article XI, section 3, of the Wisconsin Constitution and were subject to its debt limits. City of Hartford v. Kirley, 172 Wis. 2d 191, 493 N.W.2d 45 (1992). 66.1105 AnnotationWhether the city appropriately determines the project costs under sub. (2) (f) 1. is not a relevant consideration for the joint review board under sub. (4m) (c) 1. The board generally considers the benefits and costs of the tax incremental financing (TIF) district. A failure to consider whether the project plan should include the cost of improving areas outside the TIF district is not grounds for invalidating the board’s decision. State ex rel. Olson v. City of Baraboo Joint Review Board, 2002 WI App 64, 252 Wis. 2d 628, 643 N.W.2d 796, 01-0201. 66.1105 AnnotationWhile sub. (4m) (c) 1. directs the joint review board to consider whether the development expected in the tax incremental financing (TIF) district would occur without the use of TIF, it does not follow that the board is barred from approving a TIF district if there is any land within the district that would have otherwise been developed. State ex rel. Olson v. City of Baraboo Joint Review Board, 2002 WI App 64, 252 Wis. 2d 628, 643 N.W.2d 796, 01-0201. 66.1105 AnnotationTax incremental financing (TIF) districts can be created or amended without notice to or input from towns that adjoin the creating municipality. Although property taxpayers in adjoining towns that lie within the same overlying taxing districts are arguably affected when TIF districts are created or amended, the towns themselves are not and lack legally protected interests at stake in the amendment of the TIF districts. Consequently, towns lack standing to challenge the creation of a TIF district by an adjoining municipality. Town of Baraboo v. Village of West Baraboo, 2005 WI App 96, 283 Wis. 2d 479, 699 N.W.2d 610, 04-0980. 66.1105 AnnotationA city may lawfully agree to cooperate with a business venture in an effort to create a tax incremental financing district as long as it is clear from the agreement that all applicable laws and procedures are to be followed. The city is not bound until the common council votes to approve the agreement. Town of Brockway v. City of Black River Falls, 2005 WI App 174, 285 Wis. 2d 708, 702 N.W.2d 418, 04-2916. 66.1105 AnnotationA finding of blight under sub. (4) (gm) 4. a. and a “but for” assertion under sub. (4m) (b) 2. are not susceptible to an action for declaratory judgment because they are legislative determinations that do not give rise to justiciable issues of fact or law. The plain language of the provisions does not require that the local legislative body itemize the evidence in the record that supports the finding of blight or “but for” assertion. Voters with Facts v. City of Eau Claire, 2018 WI 63, 382 Wis. 2d 1, 913 N.W.2d 131, 15-1858. 66.1105 AnnotationWhen there are no statutory provisions for judicial review, the action of a board or commission may be reviewed by way of certiorari. No statutory appeal process has been created to review the formation of a tax incremental district; therefore, certiorari review of the decisions of both the city common council and the joint review board is appropriate. Voters with Facts v. City of Eau Claire, 2018 WI 63, 382 Wis. 2d 1, 913 N.W.2d 131, 15-1858. 66.1105 AnnotationTax increment law appears constitutional on its face. 65 Atty. Gen. 194.
66.1105 AnnotationA joint review board created under sub. (4m) may conclude that an amendment to a tax incremental district (TID) to provide for payment of already-scheduled street paving work is appropriate for inclusion as proposed project costs. The board could also approve actual street paving expenditures incurred outside of a TID and within a one-half mile radius of the TID’s boundaries, if the expenditures are in accordance with the approved project plan. OAG 6-11. 66.1105 AnnotationA Modest Proposal: Eliminating Blight, Abolishing But-For, and Putting New Purpose in Wisconsin’s Tax Increment Financing Law. Farwell. 89 MLR 407 (2005).
66.1105 AnnotationDeveloper-Funded Tax Incremental Financing: Promoting Development Without Breaking the Bank. Ishikawa. Wis. Law. May 2006.
66.110666.1106 Environmental remediation tax incremental financing. 66.1106(1)(a)(a) “Chief executive officer” means the mayor or city manager of a city, the village president of a village, the town board chairperson of a town or the county executive of a county or, if the county does not have a county executive, the chairperson of the county board of supervisors. 66.1106(1)(be)(be) “District” means an environmental remediation tax incremental district created under this section that consists of the parcels of property described in a written proposal developed under sub. (2) (a) that is approved by a joint review board under sub. (3). 66.1106(1)(c)(c) “Eligible costs” means capital costs, financing costs, and administrative and professional service costs, incurred or estimated to be incurred by a political subdivision, for the investigation, removal, containment, or monitoring of, or the restoration of soil, air, surface water, sediments, or groundwater affected by, environmental pollution, including monitoring costs, cancellation of delinquent taxes if the political subdivision demonstrates that it has not already recovered such costs by any other means, property acquisition costs, demolition costs including asbestos removal, and removing and disposing of underground storage tanks or abandoned containers, as defined in s. 292.41 (1). For any parcel of land “eligible costs” shall be reduced by any amounts received from persons responsible for the discharge, as defined in s. 292.01 (3), of a hazardous substance on the property to pay for the costs of remediating environmental pollution on the property, by any amounts received, or reasonably expected by the political subdivision to be received, from a local, state, or federal program for the remediation of contamination in the district that do not require reimbursement or repayment, and by the amount of net gain from the sale of the property by the political subdivision. “Eligible costs” associated with groundwater affected by environmental pollution include investigation and remediation costs for groundwater that is located in, and extends beyond, the property that is being remediated. 66.1106(1)(d)(d) “Environmental pollution” has the meaning given in s. 292.01 (4), except that “environmental pollution” does not include any damage caused by runoff from land under agricultural use. 66.1106(1)(e)(e) “Environmental remediation tax increment” means that amount obtained by multiplying the total city, county, school, and other local general property taxes levied on taxable property in a year by a fraction having as a numerator the environmental remediation value increment for that year in such district and as a denominator that year’s equalized value of that taxable property. In any year, an environmental remediation tax increment is “positive” if the environmental remediation value increment is positive; it is “negative” if the environmental remediation value increment is negative. 66.1106(1)(f)(f) “Environmental remediation tax incremental base” means the aggregate value, as equalized by the department, of taxable property that is certified under this section as of the January 1 preceding the date on which the environmental remediation tax incremental district is created, as determined under sub. (1m) (b). 66.1106(1)(fm)(fm) “Environmental remediation tax incremental district” means a contiguous geographic area within a political subdivision defined and created by resolution of the governing body of the political subdivision consisting solely of whole units of property as are assessed for general property tax purposes, other than railroad rights-of-way, rivers, or highways. Railroad rights-of-way, rivers, or highways may be included in an environmental remediation tax incremental district only if they are continuously bounded on either side, or on both sides, by whole units of property as are assessed for general property tax purposes which are in the environmental remediation tax incremental district. “Environmental remediation tax incremental district” does not include any area identified as a wetland on a map under s. 23.32. 66.1106(1)(g)(g) “Environmental remediation value increment” means the equalized value of taxable property that is certified under this section minus the environmental remediation tax incremental base. In any year, the environmental remediation value increment is “positive” if the environmental remediation tax incremental base of the taxable property is less than the aggregate value of the taxable property as equalized by the department; it is “negative” if that base exceeds that aggregate value.
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