Wisconsin

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

WI001_EX21

State: 

Year: 

Record ID: 
WI001_EX21
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 2021)
Source Web Page: 
Wisconsin Department of Revenue, Tax Exempt Properties
[https://www.revenue.wi.gov/Pages/faqs/slf-taxempt.aspx accessed 12/29/2022]
View Archived Source
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 10 July 2021, 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. This was put into effect by 2021 Wis. Sess. Laws no. 58 § 238x. 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.
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: 

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

Agricultural Forest and Undeveloped Land

State: 

Year: 

Record ID: 
WI001_PA21
Eligible Land Uses: 
Forest Land/Timber Production
Other Land Uses
Description of Other Land Uses: 
Undeveloped land (swamp, bog, marsh, etc) is also eligible.
Method of Preferential Treatment : 
Full or Partial Exemption
Description of Method of Preferential Treatment: 
Undeveloped land and agricultural forest land is assessed at 50% of their full value based on the municipality's average assessment level.
Is There a Penalty for Change of Use?: 
No
Description of Penalty: 
None
Description of State Funding for Tax Loss : 
State statutes do not provide for state funding for local tax loss.
Eligibility Criteria: 
Location
Plot/Land Size Criteria: 
None
Location Criteria: 
Must be contiguous to, or on, a parcel that has been classified in whole as agricultural land; or on a parcel at least 50% of which was converted to agricultural land in the property tax assessment on 1 January 2005 or after.
Income Production Criteria: 
None
Prerequisite Designation or Certification Criteria: 
None
Management Plan Criteria: 
None
Prior Years' Land Use Criteria: 
None
Multi-Year Commitment Criteria: 
None
Other Eligibility Requirements Criteria: 
None
Source State Statutes: 
Wis. Stat. § 70.32(2) ~ § 70.32(4) (in effect for 2021)
Source Admin Code: 
Wis. Admin. Code Tax § 18.04 ~ § 18.07 (in effect for 2021)
Source Constitution: 
Wis. Const. Art. VIII §1
Source Publication: 
Wisconsin Department of Revenue, Agricultural Assessment Guide for Wisconsin Property Owners (2020)
[https://www.revenue.wi.gov/pubs/slf/pb061.pdf Accessed 05/13/2022]
View Archived Source

Revision Type: 

Revision Notes: 

5/13/22 WP complete
12/29/21 PC verified
12/21/20 AG verified
4/24/20 MT completed
1/15/20 MT created 2019 record
11/06/19 MT verified
10/16/19 MT completed
8/20/19 YP created 18 record
9/20/18 GM: updated
12/18/17 MP verified
6/5/17 JG updated
5/9/17 PR created
3/22/16 AL checked statutes and documents
3/11/16 AL created
8/4/15 AL updated documents and marked record complete
12/15/14 updated
4/26/12 cc verified
new record 2008-AL
1/5/2010 CS Updated source publication

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