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LRB-2057/1
MES:kjf
2017 - 2018 LEGISLATURE
February 22, 2017 - Introduced by Representatives Steffen, R. Brooks,
Loudenbeck, Skowronski, Spiros and Kerkman, cosponsored by Senators
Stroebel and Olsen. Referred to Committee on Ways and Means.
AB81,1,6 1An Act to repeal 60.85 (3) (L), 60.85 (5) (c), 60.85 (6) (f) 3., 66.1105 (5) (be),
266.1105 (6m) (d) 3. and 66.1106 (10m) (c); and to amend 60.85 (5) (b), 60.85 (5)
3(d) 1., 60.85 (5) (f), 60.85 (6) (am), 60.85 (6) (f) 4., 60.85 (10) (b), 66.1105 (4) (gm)
44. bm., 66.1105 (5) (cm), 66.1105 (6) (ae), 66.1105 (6m) (d) 4., 66.1105 (8) (b),
566.1106 (7) (am), 66.1106 (7) (c) and 66.1106 (10m) (d) of the statutes; relating
6to:
technical changes to the tax incremental financing statutes.
Analysis by the Legislative Reference Bureau
This bill makes a number of technical changes to the statutes affecting city,
village, and town tax incremental financing districts. The bill does the following:
1. Limits penalties to $6,000 per report that the Department of Revenue may
assess against municipalities that fail to file with DOR certain required reports.
2. Modifies certain administrative payment and certification request due
dates, changing the dues dates from May 15 to April 15.
3. Repeals a requirement for municipalities to provide DOR with preliminary
project plan amendment notifications.
4. Adds mixed-use development to the list of eligible project costs for
mixed-use tax incremental districts.
5. Excludes municipal property from base values for town TIDs.
6. Repeals an obsolete special provision that applied only to a TID in the city
of Hayward; the TID terminated in 2011.

For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB81,1 1Section 1. 60.85 (3) (L) of the statutes is repealed.
AB81,2 2Section 2. 60.85 (5) (b) of the statutes is amended to read:
AB81,2,143 60.85 (5) (b) Upon application in writing by the town clerk, in a form prescribed
4by the department of revenue, the department shall determine according to its best
5judgment from all sources available to it the full aggregate value of the taxable
6property and, except as provided in par. (c), of the town-owned property in the tax
7incremental district. Subject to sub. (10) (d), the department shall certify this
8aggregate valuation to the town clerk, and the aggregate valuation constitutes the
9tax incremental base of the tax incremental district. The town clerk shall complete
10these forms upon the creation of a tax incremental district or upon the amendment
11of a district's project plan and shall submit the application on or before December 31
12of the year the tax incremental district is created, as defined in sub. (3) (h) 2. or, in
13the case of an amendment, on or before December 31 of the year in which the changes
14to the project plan take effect.
AB81,3 15Section 3. 60.85 (5) (c) of the statutes is repealed.
AB81,4 16Section 4. 60.85 (5) (d) 1. of the statutes is amended to read:
AB81,3,617 60.85 (5) (d) 1. If the town adopts an amendment to the original project plan
18under sub. (3) (j) for any district which includes additional project costs at least part
19of which will be incurred after the period specified in sub. (6) (b) 1., the tax
20incremental base for the district shall be redetermined by adding to the tax
21incremental base the value of the taxable property, and, except as provided in par.

1(c), of the town-owned property,
that is added to the existing district as of the
2January 1 of the same calendar year for a resolution adopted before October 1 or as
3of January 1 of the next subsequent calendar year for a resolution adopted after
4September 30. The tax incremental base as redetermined under this subdivision is
5effective for the purposes of this section only if it exceeds the original tax incremental
6base determined under par. (b).
AB81,5 7Section 5. 60.85 (5) (f) of the statutes is amended to read:
AB81,3,138 60.85 (5) (f) The town clerk shall annually, after May 1 but before May 21, by
9written notice, inform the department of revenue of any amendment to the project
10plan which has been adopted.
The town clerk shall also give written notice of the
11adoption of an amendment to the department of revenue within 60 days after its
12adoption. The department of revenue may prescribe forms to be used by the town
13clerk when giving notice as required by this paragraph.
AB81,6 14Section 6. 60.85 (6) (am) of the statutes is amended to read:
AB81,3,2115 60.85 (6) (am) With regard to each district for which the department of revenue
16authorizes the allocation of a tax increment under par. (a), the department shall
17charge the town that created the district an annual administrative fee of $150 that
18the town shall pay to the department no later than May April 15. If the town does
19not pay the fee that is required under this paragraph, by May April 15, the
20department may not authorize the allocation of a tax increment under par. (a) for
21that town.
AB81,7 22Section 7. 60.85 (6) (f) 3. of the statutes is repealed.
AB81,8 23Section 8. 60.85 (6) (f) 4. of the statutes is amended to read:
AB81,4,624 60.85 (6) (f) 4. If an annual report is not timely filed under subd. 3. or sub. (8)
25(c), the department of revenue shall notify the town that the report is past due. If

1the town does not file the report within 60 days of the date on the notice, the
2department shall charge the town a fee of $100 per day for each day that the report
3is past due, up to a maximum penalty of $6,000 per report. If the town does not pay
4within 30 days of issuance, the department of revenue shall reduce and withhold the
5amount of the shared revenue payments to the town under subch. I of ch. 79, in the
6following year, by an amount equal to the unpaid penalty
.
AB81,9 7Section 9. 60.85 (10) (b) of the statutes is amended to read:
AB81,4,128 60.85 (10) (b) If the department of revenue receives a notice under par. (a)
9during the period from January 1 to May April 15, the effective date of the notice is
10the date the notice is received. If the notice is received during the period from May
11April 16 to December 31, the effective date of the notice is the first January 1 after
12the department of revenue receives the notice.
AB81,10 13Section 10. 66.1105 (4) (gm) 4. bm. of the statutes is amended to read:
AB81,4,1714 66.1105 (4) (gm) 4. bm. The project costs relate directly to eliminating blight,
15directly serve to rehabilitate or conserve the area or directly serve to promote
16industrial or mixed-use development, consistent with the purpose for which the tax
17incremental district is created under subd. 4. a.; and
AB81,11 18Section 11. 66.1105 (5) (be) of the statutes is repealed.
AB81,12 19Section 12. 66.1105 (5) (cm) of the statutes is amended to read:
AB81,4,2520 66.1105 (5) (cm) The city clerk shall annually, after May 1 but before May 21,
21by written notice, inform the department of revenue of any amendment to the project
22plan which has been adopted.
The city clerk shall also give written notice of the
23adoption of an amendment to the department of revenue within 60 days after its
24adoption. The department of revenue may prescribe forms to be used by the city clerk
25when giving notice as required by this paragraph.
AB81,13
1Section 13. 66.1105 (6) (ae) of the statutes is amended to read:
AB81,5,82 66.1105 (6) (ae) With regard to each district for which the department of
3revenue authorizes the allocation of a tax increment under par. (a), the department
4shall charge the city that created the district an annual administrative fee of $150
5that the city shall pay to the department no later than May April 15. If the city does
6not pay the fee that is required under this paragraph, by May April 15, the
7department may not authorize the allocation of a tax increment under par. (a) for
8that city.
AB81,14 9Section 14. 66.1105 (6m) (d) 3. of the statutes is repealed.
AB81,15 10Section 15. 66.1105 (6m) (d) 4. of the statutes is amended to read:
AB81,5,1811 66.1105 (6m) (d) 4. If an annual report is not timely filed under subd. 3. or par.
12(c), the department of revenue shall notify the city that the report is past due. If the
13city does not file the report within 60 days of the date on the notice, except as provided
14in this subdivision, the department shall charge the city a fee of $100 per day for each
15day that the report is past due, up to a maximum penalty of $6,000 per report. If the
16city does not pay within 30 days of issuance, the department of revenue shall reduce
17and withhold the amount of the shared revenue payments to the city under subch.
18I of ch. 79, in the following year, by an amount equal to the unpaid penalty
.
AB81,16 19Section 16. 66.1105 (8) (b) of the statutes is amended to read:
AB81,5,2420 66.1105 (8) (b) If the department of revenue receives a notice under par. (a)
21during the period from January 1 to May April 15, the effective date of the notice is
22the date the notice is received. If the notice is received during the period from May
23April 16 to December 31, the effective date of the notice is the first January 1 after
24the department of revenue receives the notice.
AB81,17 25Section 17. 66.1106 (7) (am) of the statutes is amended to read:
AB81,6,7
166.1106 (7) (am) With regard to each district for which the department
2authorizes the allocation of a tax increment under par. (a), the department shall
3charge the political subdivision that created the district an annual administrative
4fee of $150 that the political subdivision shall pay to the department no later than
5May April 15. If the political subdivision does not pay the fee that is required under
6this paragraph, by May April 15, the department may not authorize the allocation
7of a tax increment under par. (a) for that political subdivision.
AB81,18 8Section 18. 66.1106 (7) (c) of the statutes is amended to read:
AB81,6,149 66.1106 (7) (c) If the department receives the notice described under sub. (10)
10(b) during the period from January 1 to May April 15, the effective date of the notice
11is the date on which the notice is received. If the department receives the notice
12described under sub. (10) (b) during the period from May April 16 to December 31,
13the effective date of the notice is the first January 1 after the date on which the notice
14is received.
AB81,19 15Section 19. 66.1106 (10m) (c) of the statutes is repealed.
AB81,20 16Section 20. 66.1106 (10m) (d) of the statutes is amended to read:
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