Wisconsin

WI001_EX22

State: 

Year: 

Record ID: 
WI001_EX22
Specifics about Infrastructure, Transportation and Communication: 
Metropolitan sewerage districts, municipal water districts, joint local water authorizes, and town sanitary districts are exempt. Waste treatment facilities that abate water or air pollution and are not used to grow agricultural products for sale are exempt. Nonprofit radio stations are also exempt.
Specifics about Private Economic Activity: 
Sports and entertainment stadium properties (including concession stands, etc), excluding football arenas, used by professional athletic teams (that are part of leagues with rival teams) are exempt, as are nonprofit Olympic Ice Training Centers located on land purchased or leased from the state. Property of industrial development agencies and local exposition (conventions, expositions, trade shows, etc.) districts are also exempt.
Specific Other Exemptions: 
Individual properties are exempt by name in state statutes. Exemptions are also available for: Agricultural fairs (not exceeding 80 acres); public inland lake protection and rehabilitation districts; archeological sites (and contiguous lands), if the property is subject to a permanent easement held by the state historical society, or an entity approved by the society; manure storage facilities held by farmers; secondary containment structures used to prevent leakage of liquid fertilizers or pesticides; nonprofit medical research foundations; humane societies; Bible camps and camps for persons with disabilities, and Humane societies are exempt.
Source State Statutes: 
Wis. Stat. § 70.11 (in effect for 2022)
Source Web Page: 
Wisconsin, Department of Revenue, Tax Exempt Properties
[https://www.revenue.wi.gov/Pages/faqs/slf-taxempt.aspx Accessed 01/02/2024]
View Archived Source
Source Additional: 
2021 Wis. Sess. Laws no. 151 (SB560)
Data Collection Notes: 
1/2/24 JS Checked scientific because nonprofit medical research foundations are explicitly exempt from taxation.
Government Property: 
Yes
Footnote: 
Effective 06 March 2022: The property of a regional planning commission is exempt from taxation. This change is pursuant to 2021 Wis. Sess. Laws no. 151 (SB560). Any parcel of vacant land owned by a church or religious association that is no more than 0.8 acres and located in a 1st class city, that is less than a quarter mile from the shoreline of Lake Michigan, and that is adjacent or contiguous to a city incorporated in 1951 with a 2018 estimated population exceeding 9,000 is exempt from property taxes. Grounds of colleges or universities cannot exceed 80 acres. Membership organizations do not include college fraternities or sororities, and are limited to 10 acres. Religious property necessary for location and convenience of buildings, and used for educational purposes is limited to 30 acres. Property not exceeding 6 acres of nonprofit youth baseball associations is exempt. Sports/entertainment arenas (defined in 299.41 (11g)) are exempt, this excludes outdoor plaza areas used, leased, or subleased for restaurant use or any use under ch. 125, and is regularly open to general public, is not being used for events that involve arena floor and bowl seating is not exempt. All real property not exceeding 40 acres and the personal property situated therein, of any Bible camp conducted by a religious non-profit corporation organized under the laws of this state, so long as the property is used for religious purposes and not for pecuniary profit of any individual. Nonprofit medical research organizations are exempt from taxation.
Charitable / Benevolent Organizations: 
Yes
Religious Organizations: 
Yes
Scientific Organizations: 
Yes
Literary Organizations: 
No
Educational Institutions: 
Yes
Membership Organizations: 
Yes
Art and Cultural Organizations: 
Yes
Nonresidential Historic Properties: 
Yes
Housing for Vulnerable Populations: 
Yes
Health and Care Facilities: 
Yes
Emergency Protection Facilities: 
Yes
Parks, Open Space, and Cemeteries: 
Yes
Infrastructure, Transportation, and Communication Facilities: 
Yes
Private Economic Activity: 
Yes
Other Exemptions: 
Yes

Revision Type: 

Revision By: 
AR
Revision Notes: 

1/2/24 JS verified
3/3/23 VO complete
6/21/22 VO complete
12/30/21 WP verified
5/21/20 YP creates 20 record
12/9/19 YP creates 19 record
11/20/18 YP creates 18 record
09/20/2018 NLA added footnote 1, see dc note and changed status to complete
11/16/17 YP completed
5/8/17 PR creates new record
12/13/16 TA Verified
12/13/16 EM added statute updated under footnote 2
12/18/15 NM verified
12/19/14 NM checked for updates
3/4/2013 PA adds statute.
1/16/13, AC: Completed 2011 record
2/20/12, AC: Verified Without Checking
new record 2008-AL
12/19/2010 CS Update- added session law and last sentence in other exemptions text box

Property Tax Deferral Loan Program

State: 

Year: 

Record ID: 
WI102_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Deferral
Benefit: 
The benefit is a deferral of property taxes and special assessments. Participants apply for a loan equal to the amount of property taxes and special assessments levied. The maximum annual loan is $3,525. Deferral of property taxes through this program constitutes a lien on the property for the amount of taxes due plus interest. Interest rates are 1 percentage point higher than the prime lending rate established by the Federal Reserve Board. The interest rate on loans made in 2022 is 7.25%. Principal and interest are repaid when an individual transfers ownership of or moves from the home, or upon the death of the applicant or last surviving eligible co-owner.
How is Benefit Disbursed: 
Other
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property and up to 1 acre of surrounding land are eligible for this program. Mobile homes are not eligible.
Eligibility Criteria: 
Age
Homeowner
Income Ceiling
Principal Residence
Veteran
Other Criteria
Description of Eligibility Criteria: 
The homeowner must be at least 65 years of age or a qualifying veteran at any age who, during the preceding year, lived in the dwelling unit for at least 6 months (temporary residency in a health care facility may be substituted for any portion of this 6-month residency) and had a total household income at or below $20,000. Any co-owner or spouse of an applicant must be at least 60 years of age. Total outstanding liens, judgments, mortgages, and delinquent property taxes may not exceed 33% of the value of the housing unit, as determined by the most recent property tax assessment. Applications for the deferral program must be filed with the Wisconsin Housing and Economic Development Authority (WHEDA) by 30 June of the year the deferred taxes are due. Contact WHEDA for application information.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss: 
The state provides the loan directly to the property owner. Additionally, the property tax deferral loan program is funded by the Wisconsin Housing and Economic Development Authority's (WHEDA's) surplus fund, which the State of Wisconsin requires the housing authority to maintain.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2022)
Source Constitution: 
Wis. Const. Art. VIII, § 1
Source Publication: 
Wisconsin Legislative Fiscal Bureau, Property Tax Deferral Loan Program Information Paper #25 (2021)
[https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2021/0025_property_tax_deferral_loan_program_informational_paper_25.pdf Accessed 02/17/2023]
View Archived Source

Wisconsin Housing and Economic Development Authority, Property Tax Deferral Loan Program (2022)
[https://www.douglascountywi.org/DocumentCenter/View/981/Wheda-Property-Tax-Deferral-Loan-Program?bidId= Accessed 03/06/2023]
View Archived Source
Footnote: 
Household income is broadly defined to reflect most cash resources available to claimants and it includes all income that is taxable for Wisconsin income tax purposes, plus nontaxable income sources such as Social Security, supplemental security income, and pensions. Appendix III in Source Publication provides a complete listing of the income sources included in the definition of household income under this program. The applicant must maintain fire and extended casualty insurance coverage on the home with the Wisconsin Housing and Economic Development Authority (WHEDA) named as a lien holder. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation.
Data Collection Notes: 
03/06/2023 JS Added additional source publication: https://www.douglascountywi.org/DocumentCenter/View/981/Wheda-Property-Tax-Deferral-Loan-Program?bidId= Copy and paste new source publication for 2023: Wisconsin Legislative Fiscal Bureau, Property Tax Deferral Loan Program (2023) [https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2023/0026_property_tax_deferral_loan_program_informational_paper_26.pdf Accessed 02/17/2023] https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Wisconsin/2023/wi_2023_0026_-_property_tax_deferral_loan_program_informational_paper_26.pdf 11/5/21 WP: can find informational papers released every other year here: https://docs.legis.wisconsin.gov/misc/lfb/informational_papers

Revision Type: 

Revision Notes: 

12/4/23 KH verified
09/12/23 JS complete
11/21/22 AMN verified
4/29/22 VO complete
11/5/21 WP verified
1/13/21 AJG Created, no change
12/21/20 LA verified
8/25/2020 cc update doc
4/2/19 GM: verified
10/17/18 SAH updated Description of Eligibility Criteria with information regarding temporary healthcare facility residency and application information, FTN 1 with a definition of household income, Description of State Funding for Local Tax Loss with WHEDA funding requirements and Eligibility Criteria with principal residence selection
5/3/18 MP updated 17 record
10/9/17 JG updated record - no leg changes
5/4/17 EM created 16 record
5/6/16 MM updated source pub link - no new leg
6/5/15 MM updated benefit, FTN1, source pub, source add'l
5/14/15 MM new record
12/19/14 mj verified
11/6/13 no new leg
10/28/13 no new leg
11/5/2010 CS New Record
4/22/2011 edited and ok to verify
1/17/12 DM complete

Electronics and Information Technology Manufacturing Zone (TIF)

State: 

Year: 

Application Process: 
Only initial application required
Geographic Requirements: 
Programs limited to designated geographic areas meeting specific criteria
Local Option in Adoption of Program: 
Local government must take action to opt in
Local Option Regarding Program Features : 
Yes
Description of Local Option Regarding Adoption or Program Features : 
A tax increment financing (TIF) district is created with a resolution by the municipal legislative body after two public hearings. No environmental impact study or issuance of any permit or approval for a new manufacturing facility within an electronics and information technology manufacturing zone is required. Regarding participation of taxing authorities, within the electronics and information technology (EITM) zone a project plan for the TIF created by a municipality must be approved by the local Joint Review Board (JRB) composed of one member from each of the affected taxing jurisdictions (school district, technical college district, county, municipality, and a public member appointed by the other 4 members). If more than one taxing jurisdiction of the same type is in the district, the jurisdiction that has the greatest property value will choose the representative. The plan must be approved by a majority of the JRB members before it can be implemented. The TIF must be approved also by the state government before it may be implemented.
Incentive Type: 
Other
Incentive Description: 
Eligible costs for an electronics and information technology (EITM) TIF district include land acquisition, site preparation, construction of infrastructure, payment of principal and interest on tax increment bonds issued by the municipality, and other capital costs within the district. Cash grants to owners, lessees, or developers in the district are permitted, provided a development agreement has been signed with the city. Eligible costs specific to an EITM TIF district include constructing or expanding police and fire protection services, purchasing police and fire equipment, and general operating expenses related to police and fire services, provided such costs do not exceed 15% of the total positive increment received over the district's lifetime. In addition, a TIF in an EITM zone may incur project costs within the county in which the district is located, provided the expenditures benefit the district. Project expenditures may be made up to the termination date. In addition to the local TIF within the EITM zone, the state provides income tax credits based on job creation and capital investment.
Eligibility Criteria: 
No Criteria
Local Government Actions: 
Local Legislative Body Approval
Eligible Property Type: 
Industrial
Other
Description of Eligible Property Type: 
Eligible property within a TIF district in an electronics and information technology (EITM) zone must be suitable for industrial sites or mixed-use development. An EITM zone is exempted from the permitting requirement regarding discharge into a wetland.
Geographic Area Type: 
Tax Increment Financing Districts
Geographic Area Criteria: 
Designated Period
Other Conditions
Description of Geographic Area Criteria: 
The TIF district must be located in the electronics and information technology (EITM) zone created by the state. The TIF district shall remain in effect for no more than 30 years. An EITM TIF district is not included in calculating the municipality's limit of all TIFs not exceeding 12% of the total value of taxable property within the municipality.
Record ID: 
WI002_ED21
Source State Statutes: 
Wis. Stat. § 238.396 (in effect for 2021)
Footnote: 
Effective December 16, 2018, the corporation shall verify , under s. 238.03 (2) (e) , the information submitted to the corporation by the person for the purpose of claiming tax benefits. The EITM legislation was enacted for the Foxconn project. It was anticipated that the state would provide a maximum of $2.85 billion in state income tax credits for job creation and capital expenditure and a sales and use tax exemption, provided Foxconn creates and maintains 13,000 jobs and invests $9 billion.

Revision Type: 

Revision Notes: 
1/11/23 VO complete 12/27/21 WP verified 09/14/2021 VO complete 12/21/20 AG verified 2/7/20 AG updated 12/12/19 YP verified 11/18/19 LA complete, Act 58 has the following impact on local govts-- state grants to local govts, authorizes county sales tax revenue bonds, authorizes design-build contracting for certain, projects, modifies provisions affecting town incorporation and annexation, and provides certain exceptions and modifications to the tax-increment financing law 8/30/19 cc edited Need to check if local can provide only TIF 8/16/19 LA complete 2/11/19 LA CAT09 2/5/19 GM: CAT04 12/12/18 LA confirmed 8/24/18 LA revised to distinguish between EITM zone and TIF district within it 7/2/18 GM: completed record 5/9/18 cc created

Tax Incremental Districts (TIF)

State: 

Year: 

Application Process: 
No application required
Geographic Requirements: 
Programs limited to designated geographic areas meeting specific criteria
Local Option in Adoption of Program: 
Local government must take action to opt in
Local Option Regarding Program Features : 
Yes
Description of Local Option Regarding Adoption or Program Features : 
A tax increment financing (TIF) district (TID) is created with a resolution by the municipal legislative body after two public hearings. Regarding the participation of taxing authorities, a project plan created by a municipality must be approved by a Joint Review Board (JRB) composed of one member from each of the affected taxing jurisdictions (school district, the technical college district, county, municipality, and a public member appointed by the other 4 members). If more than one taxing jurisdiction of the same type is in the district, the jurisdiction that has the greatest property value will choose the representative. The plan must be approved by a majority of the JRB members before it can be implemented. The TID must be approved also by the state government before it may be implemented. Once it is approved, the incremental revenues of taxing authorities within the TID are automatically included in the TID fund.
Incentive Type: 
Other
Incentive Description: 
Eligible costs include land acquisition, site preparation, construction of infrastructure, payment of principal and interest on tax increment bonds issued by the municipality, and other capital costs within the district. Cash grants to owners, lessees, or developers in the district are permitted, provided a development agreement has been signed with the city. Water and sewer related construction may take place outside of the district. In addition, with the approval of the JRB, costs may be incurred for property within a one-half mile radius of the district's boundaries. An allocation amendment can be adopted, which allows a municipality to redirect revenue from one TID (the donor TID) to another TID (the recipient TID), provided they are in the same municipality.
Eligibility Criteria: 
No Criteria
Local Government Actions: 
Public Notice
Local Public Hearing
Local Legislative Body Approval
Eligible Property Type: 
Commercial
Industrial
Residential
Description of Eligible Property Type: 
A municipality must categorize a TID as one of the following: 1) Blight (an area in which the structures contribute to social, health, and safety problems) 2) Rehabilitation/conservation (rehabilitating improvements, constructing utilities, and preventing the spread of blight) 3) Industrial (land suitable for industrial use) 4) Mixed-use (a combination of residential, commercial, and industrial uses; newly-platted residential development may not exceed 35% of the area) 5) Environmental remediation (an area with significant environmental pollution) To use TIF in an electronics and information technology (EITM) zone, the EITM zone must qualify for either the industrial or mixed-use categories.
Geographic Area Type: 
Tax Increment Financing Districts
Geographic Area Criteria: 
Designated Period
Condition of the Built Environment
Neighborhood Social and Health Conditions
Other Conditions
Description of Geographic Area Criteria: 
Within a tax incremental district (TID), at least 50% of the real property must be blighted, in need of rehabilitation or conservation, suitable for industrial sites (or zoned for industrial use), or suitable for mixed-use development. The equalized value of taxable property in the district, plus the value increment of all existing districts, may not exceed 12% of the total equalized value of taxable property within the city. TIDs used in an electronics and information technology (EITM) zone do not count towards the 12% limit. For TIDs created or whose project plan was amended, on or after 1 October 2015, the restriction that vacant properties may not comprise more than 25% of TID was removed. Unamended TIDs created before 1 October 2015 are still subject to the 25% limit on vacant properties. The TID types have the following maximum life: 1) Blight- 27 years 2) Rehabilitation/conservation- 27 years 3) Industrial- 20 years 4) Mixed-use- 20 years 5) Environmental remediation- 27 years TIFs used in EITM zones may exist for 30 years.
Record ID: 
WI001_ED21
Source State Statutes: 
Wis. Stat. § 66.1105 (in effect for 2021)
Source Publication: 
Wisconsin Department of Revenue TIF manual (2018)
[https://www.revenue.wi.gov/Pages/Publications/slf-tif-cvmanual.aspx accessed 07/02/18]
View Archived Source

Wisconsin Legislative Fiscal Bureau Tax Incremental Financing Informational Paper 17 January 2017 (2017)
[http://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2017/0017_tax_incremental_financing_informational_paper_17.pdf Accessed 9/14/2021]
View Archived Source

Wisconsin Department of Revenue, Tax Increment Financing Manual (2021)
[https://www.revenue.wi.gov/DOR%20Publications/tif-manual.pdf Accessed 01/11/2023]
View Archived Source
Footnote: 
Effective November 15, 2019, after the allocation of tax increments, is authorized the department of revenue shall authorize the allocation of the tax increment to the city that created the district until one of the below-mentioned notes happens first or Thirty-seven years after the tax incremental district is created if the district is Tax Incremental District Number 3 or 4 in the village of Lake Delton. The limitation on the period that no expenditure may be made later than 5 years before the unextended termination date of a tax incremental district, does not apply to expenditures for project costs for Tax Incremental District Number 3 in the village of Lake Delton. Such expenditures may be made no later than 32 years after the district is created and may be made through 2037 and expenditures for project costs for Tax Incremental District Number Number 4 in the village of Lake Delton. Such expenditures may be made no later than 32 years after the district is created and may be made through 2039. Furthermore, property values reported in 2018 that are more than an aggregate total of $50M in a TID may be transferred to a fund and reimbursed to taxpayers for the error in tax rates. Effective April 18, 2018, after the allocation of tax increments is authorized, the department of revenue shall annually authorize the allocation of the tax increment to the city that created the district until 37 years after the tax incremental district is created if the district is Tax Incremental District Number 1 in the village of Caledonia, and 30 years after the tax incremental district is created if the district is Tax Incremental District Number 4 in the village of Caledonia. The limitation on the period that no expenditure may be made later than 5 years before the unextended termination date of a tax incremental district, does not apply to expenditures for project costs for Tax Incremental District Number 1 in the village of Caledonia. Such expenditures may be made no later than 32 years after the district is created and may be made through 2039 and expenditures for project costs for Tax Incremental District Number 4 in the village of Caledonia. Such expenditures may be made no later than 25 years after the district is created and may be made through 2039. Tax incremental districts terminate for Tax Incremental District Number 1 in the village of Caledonia, 37 years after the district is created. For Tax Incremental District Number 4 in the village of Caledonia, 30 years after the district is created. Electronics and Information Technology Manufacturing Zones are authorized to use tax increment financing. Between 1 October 2008 and 1 October 2015, cities were allowed to designate a TID created before 1 October, 2008 as a Distressed or Severely Distressed TID. To qualify for this designation, the TID's value increment for any given year must have declined at least 25% from its highest increment value. Once designated, the TID may receive positive tax increments allocated to it by the department of revenue as well as donated funds from a donor TID. These positive increments may last up to 10 years or 40 years from the establishment of the receiving TID (whichever comes first). During this period, the distressed TID is allowed to continue functioning, when normally it would require termination.
Data Collection Notes: 
12/27/21 WP: TIF manual archived for 2021 record. https://www.revenue.wi.gov/DOR%20Publications/tif-manual.pdfhttps://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Wisconsin/2021/wi_tif_manual.pdf

Revision Type: 

Revision By: 
CC
Revision Notes: 
2/3/23 RH verified 1/11/23 VO complete 12/27/21 WP verified 9/14/21 VO complete 12/21/20 AG verified 5/14/20 AG updated 12/12/19 YP verified 8/16/19 LA complete 2/11/19 LA CAT09 2/5/19 GM: CAT04 12/12/18 LA confirmed 8/24/18 GM: updated record to incorporate CCs recommendations 8/15/18 cc you may want to add more than the first chahpter of the manual to the documents 8/9/18 GM: updated incentives 7/2/18 GM: updated sources 5/31/18 LA revised 5/14/18nr: updated fn1 5/9/18cc did you add any material from the updated sources? 2/16/18 nr: updated see sources. 11/6/17 nr: updated see fn1 and geographic 11/08/16 aa updated, added FN2 5/22/15 ND: no new updates

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