Note: This Section replaces the term “handicapped” with “disabled” in a statute
that allows a county board to establish and operate a work center to provide employment
for severely disabled individuals.
AB881,3 8Section 3. 60.85 (2) (b) 7. of the statutes is repealed.
Note: This Section repeals an exception to the town tax increment law for the town
of Brookfield in Waukesha County. Sections 4 to 7 delete cross-references to this
exception.
AB881,4 9Section 4 . 60.85 (2) (c) of the statutes is amended to read:
AB881,5,1410 60.85 (2) (c) Except as provided in par. (b) 7., no No town may exercise any
11power under this subsection within the extraterritorial zoning jurisdiction of a city
12or village, as that term is defined in s. 62.23 (7a) (a), unless the city's or village's
13governing body adopts a resolution which approves the town's exercise of power
14under this subsection within such an extraterritorial zoning jurisdiction.
AB881,5 15Section 5. 60.85 (3) (h) 4. of the statutes is amended to read:
AB881,5,2016 60.85 (3) (h) 4. Declares the district to be either an agricultural project district,
17forestry project district, manufacturing project district, or tourism project district,
18and identifies the North American Industry Classification System industry number
19of each activity under each project for which project costs are to be expended; or
20declares the district to be a project described in sub. (2) (b) 7
.
AB881,6
1Section 6. 60.85 (3) (h) 5. a. of the statutes is amended to read:
AB881,6,42 60.85 (3) (h) 5. a. That not less than 75 percent, by area, of the real property
3within the district is to be used for projects of a single one of the project types listed
4under sub. (2) (b) 1. to 4. or 7. and in accordance with the declaration under subd. 4.
AB881,7 5Section 7 . 60.85 (3) (h) 5. c. of the statutes is amended to read:
AB881,6,86 60.85 (3) (h) 5. c. That the project costs of the district are limited to those
7specified under sub. (2) (b) and relate directly to a project described in sub. (2) (b)
87. or to
promoting agriculture, forestry, manufacturing, or tourism development.
AB881,8 9Section 8. 60.85 (5) (e) of the statutes is repealed.
Note: This Section repeals a requirement that a town clerk, no later than May 15
each year, file with the department of revenue a list of the expenditures made in the
previous year for a town tax incremental district.
AB881,9 10Section 9. 66.0602 (2) (a) of the statutes is amended to read:
AB881,6,1911 66.0602 (2) (a) Except as provided in subs. (3), (4), and (5), no political
12subdivision may increase its levy in any year by a percentage that exceeds the
13political subdivision's valuation factor. Except as provided in Subject to par. (b), the
14base amount in any year, to which the limit under this section applies, shall be the
15actual levy for the immediately preceding year. In determining its levy in any year,
16a city, village, or town shall subtract any tax increment that is calculated under s.
1759.57 (3) (a), 60.85 (1) (L), or 66.1105 (2) (i). The base amount in any year, to which
18the limit under this section applies, may not include any amount to which sub. (3)
19(e) 8. applies.
Note: This Section replaces the phrase “except as provided in” with “subject to”
in its reference to s. 66.0602 (2) (b), Stats.
AB881,10 20Section 10 . 66.0602 (2) (b) of the statutes is amended to read:
AB881,7,521 66.0602 (2) (b) For purposes of par. (a), in 2018, and in each year thereafter, the
22base amount to which the limit under this section applies is the actual levy for the

1immediately preceding year, plus the amount of the payment under s. 79.096, and
2the levy limit is the base amount multiplied by the valuation factor, minus the
3amount of the payment under s. 79.096
in the current year. The base amount in any
4year, to which the limit under this section applies, may not include any amount to
5which sub. (3) (e) 8. applies
.
Note: This Section clarifies that an exception for purposes of determining the base
amount for a levy limit continues to apply in 2018 and in each year thereafter. The
exception provides that the base amount may not include any amount used to pay
unreimbursed expenses for a state of emergency declared by the governor. This Section
also deletes unnecessary, duplicative language.
AB881,11 6Section 11. 66.0602 (2) (c) of the statutes is created to read:
AB881,7,97 66.0602 (2) (c) The limit under this section shall be reduced by the amount of
8the payment under s. 79.096 in the following year, as determined by the department
9of revenue.
Note: This Section provides that the levy limit is reduced by the amount of the
personal property aid payment.
AB881,12 10Section 12. 66.0602 (3) (dm) of the statutes is amended to read:
AB881,7,2111 66.0602 (3) (dm) If the department of revenue does not certify a value
12increment for a tax incremental district for the current year as a result of the
13district's termination, the levy increase limit otherwise applicable under this section
14in the current year to the political subdivision in which the district is located is
15increased by an amount equal to the political subdivision's maximum allowable levy
16for the immediately preceding year
base amount under sub. (2), multiplied by a
17percentage equal to 50 percent of the amount determined by dividing the value
18increment of the terminated tax incremental district, calculated for the previous
19year, by the political subdivision's equalized value, exclusive of any tax incremental
20district value increments, for the previous year, all as determined by the department
21of revenue.

Note: This Section provides that the actual adjusted levy, rather than the
maximum allowable levy, for the preceding year is used to calculate the allowable
increase in the levy limit when a tax incremental district is terminated.
AB881,13 1Section 13. 66.0602 (3) (ds) of the statutes is amended to read:
AB881,8,132 66.0602 (3) (ds) If the department of revenue recertifies the tax incremental
3base of a tax incremental district as a result of the district's subtraction of territory
4under s. 66.1105 (4) (h) 2., the levy limit otherwise applicable under this section shall
5be adjusted in the first levy year in which the subtracted territory is not part of the
6value increment. In that year, the political subdivision in which the district is located
7shall increase the levy limit otherwise applicable by an amount equal to the political
8subdivision's maximum allowable levy for the immediately preceding year base
9amount under sub. (2)
, multiplied by a percentage equal to 50 percent of the amount
10determined by dividing the value increment of the tax incremental district's territory
11that was subtracted, calculated for the previous year, by the political subdivision's
12equalized value, exclusive of any tax incremental district value increments, for the
13previous year, all as determined by the department of revenue.
Note: This Section provides that the actual adjusted levy, rather than the
maximum allowable levy, for the preceding year is used to calculate the allowable
increase in the levy limit when territory is subtracted from a tax incremental district.
AB881,14 14Section 14 . 66.1105 (2) (f) 1. (intro.) of the statutes is amended to read: