Wisconsin

WI001_EX20

State: 

Year: 

Record ID: 
WI001_EX20
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 2020)
Source Web Page: 
Wisconsin Department of Revenue, Tax Exempt Properties [https://www.revenue.wi.gov/Pages/faqs/slf-taxempt.aspx accessed 09/27/17]
View Archived Source
Source Additional: 
2019 Wis. Sess. Laws no. 172 §§ 2 ~ 3; 2019 Wis. Sess. Laws no. 9 § 828; 2018 Wis. Sess. Laws no. 222 § 3; 2017 Wis. Sess. Laws no. 59
Data Collection Notes: 
09/20/2018 NLA deleted Wis. Stat. § 285.01 (1) from source statutes. Doesn't contain info about exemption 11/16/17 YP: "Historic Nonresidential Properties" should be checked since § 70.11 mentions about historical and archaeological sites. 3/4/2013 PA adds this statute, relating to waste treatment facilities, "Wis. Stat. § 285.01 (1) (in effect for 2011)", taken from deactivatedWI001_SPxx". 1/16/13, AC: Removed literary checkmark; Removed historic checkmark (subject to several limitations); Added districts to infra; Added waste treatment facilities to infra; Removed sale to low-income from private (land needs to be acquired within three years of assessment); Added more detail to stadium provision in private; Added ice arenas to private; Added industrial development agencies and local exposition districts to private; Removed trail groomers from specific other (more personal than real) 10/19/12, AC: Removed "Lions foundation camps for children with visual impairments" from specific other and added Indiv Org language Unchecked full exemption for Infrastrucutre, Transportation and Communication Facilities 2011 Wis. Sess. Laws no. 7 added subsection that reads "All property owned by the Wisconsin Economic Development Corporation, provided that use of the property is primarily related to the purposes of the Wisconsin Economic Development Corporation, is exempt." The effective date needs to be found for this in the 2012 entry.
Government Property: 
Yes
Footnote: 
Effective March 5, 2020, "Olympic Ice Training Center" is replaced by "National Ice Training Center." Effective July 5, 2019, property owned by this state except land contracted to be sold by the state. This exemption shall not apply to land conveyed after September, 1933, to this state or for its benefit while the grantor or others for the grantor's benefit are permitted to occupy the land or part thereof in consideration for the conveyance; nor shall it apply to land devised to the state or for its benefit while another person is permitted by the will to occupy the land or part thereof. This exemption shall not apply to any property acquired by the department of veterans affairs under s. 45.32 (5) and (7), 2017 stats., or to the property of insurers undergoing rehabilitation or liquidation under ch. 645. Property exempt under this subsection includes general property owned by the state and leased to a private, nonprofit corporation that operates an Olympic ice training center, regardless of the use of the leasehold income. 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. Effective 2015 § 70.11 edits subsection (37) concerning local exposition districts to include 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. Wis. Stat. § 70.11 is effective until 08/01/2018. Effective September 23, 2017, 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.
Charitable / Benevolent Organizations: 
Yes
Religious Organizations: 
Yes
Scientific Organizations: 
No
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: 

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

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_ED19
Source State Statutes: 
Wis. Stat. § 66.1105 (in effect for 2019)
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 12/21/2020]
View Archived Source

Wisconsin Department of Revenue, Tax Increment Financing Manual (2020)
[https://www.revenue.wi.gov/DOR%20Publications/tif-manual.pdf Accessed 12/21/2020]
View Archived Source
Source Additional: 
2019 Wis. Sess. Laws ch. 21 § 1 ~ 7;
2019 Wis. Sess. Laws ch. 37 § 1 ~ 2
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. Effective January 1, 2018, the city clerk shall also give written notice of the adoption of an amendment to the department of revenue within 60 days after its adoption. With regard to each district for which the department of revenue authorizes the allocation of a tax increment under par. (a) of Wis. Stat. § 66.1105, the department shall charge the city that created the district an annual administrative fee of $150 that the city shall pay to the department no later than May April 15. If the city does not pay the fee that is required under this paragraph, by May April 15, the department may not authorize the allocation of a tax increment under par. (a) for that city. If an annual report is not timely filed under par. (c) of Wis. Stat. § 66.1105, the department of revenue shall notify the city that the report is past due. If the city does not file the report within 60 days of the date on the notice, except as provided in this subdivision, the department shall charge the city a fee of $100 per day for each day that the report is past due, up to a maximum penalty of $6,000 per report. If the city does not pay within 30 days of issuance, the department of revenue shall reduce and withhold the amount of the shared revenue payments to the city under subch. I of ch. 79, in the following year, by an amount equal to the unpaid penalty. 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.

Revision Type: 

Revision By: 
CC
Revision Notes: 
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

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_ED19
Source State Statutes: 
Wis. Stat. § 238.396 (in effect for 2019)
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: 
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

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