Senate Bill 3

Expanding the authority of the town of Somers in Kenosha County to create tax incremental financing districts. (FE)

Became law

The governor signed it on Oct 31, 2013. It's ⁠.

Introduced, passed

Oct 14, 2013
Committee, passed

Approved
Senate vote, passed

Passed Oct 15, 2013
Assembly vote, passed

Passed Oct 17, 2013
Governor, passed

Signed
Law, here now

2013 Wisconsin Act 50

Latest entry in the official record, Oct 31, 2013: “Published 10-31-2013”

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Terms on this page

Wisconsin Act

The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.

Official term: Act. More in the glossary

Legislative Reference Bureau

The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.

Official term: LRB analysis. More in the glossary

Signed on in support

Lawmakers who back a bill without being one of its authors, often from the other chamber.

Official term: Cosponsor. More in the glossary

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate. More in the glossary

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote. More in the glossary

What it does

Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.

Under the current tax incremental financing program, a city or village may create a tax incremental district (TID) in part of its territory to foster development if at least 50 percent of the area to be included in the TID is blighted, in need of rehabilitation or conservation, suitable for industrial sites, or suitable for mixed-use development. Currently, towns and counties also have a limited ability to create a TID under certain circumstances. Before a city or village may create a TID, several steps and plans are required. These steps and plans include public hearings on the proposed TID within specified time frames, preparation and adoption by the local planning commission of a proposed project plan for the TID, approval of the proposed project plan by the common council or village board, approval of the city's or village's proposed TID by a joint review board that consists of members who represent the overlying taxation districts, and adoption of a resolution by the common council or village board that creates the TID as of a date provided in the resolution.

Also under current law, once a TID has been created, the Department of Revenue (DOR) calculates the "tax incremental base" value of the TID, which is the equalized value of all taxable property within the TID at the time of its creation. If the development in the TID increases the value of the property in the TID above the base value, a "value increment" is created. That portion of taxes collected on the value increment in excess of the base value is called a "tax increment." The tax increment is placed in a special fund that may be used only to pay back the project costs of the TID.

Read the full summary

The project costs of a TID, which are initially incurred by the creating city or village, include public works such as sewers, streets, and lighting systems; financing costs; site preparation costs; and professional service costs. DOR authorizes the allocation of the tax increments until the TID terminates or, generally, 20 years, 23 years, or 27 years after the TID is created, depending on the type of TID and the year in which it was created. Also under current law, a city or village may not generally make expenditures for project costs later than five years before the unextended termination date of the TID. Under certain circumstances, the life of the TID, the expenditure period, and the allocation period may be extended.

Under the current law limitations on towns to use tax incremental financing (TIF), a town may create a TID for projects related to tourism, agriculture, manufacturing, or forestry. A town may also use TIF for residential projects, but only to the extent that the residential project has a necessary and incidental relationship to a tourism, agricultural, manufacturing, or forestry project, and for retail projects to the extent that the retail development is related to the retail sale of a product that is produced due to an agricultural, forestry, or manufacturing project.

A town may also create a TID in limited circumstances under which the town enters into a cooperative plan with a city or village under which part or all of the town will be annexed or attached by the city or village.

Under this bill, the town of Somers in Kenosha County may create TIDs in the same way and subject to the same conditions as any city or village. If any part of such a TID is annexed by a city or village, any assets or liabilities associated with that annexed territory, including bonds or other debt, become the responsibility of the annexing city or village.

Who's behind it

The Committee on Senate Organization introduced it at the governor's request.

1 more lawmaker ⁠.

See all the details

Signed on in support (1)

Tod Ohnstad · Democrat, Assembly

What it would cost

State agencies filed a . Each opens as a PDF from the Legislature.

OC3 SB3: Fiscal Estimate From DOR

How lawmakers voted

There was one vote on this bill.

Joint Committee on Finance vote to recommend it

Passed, 16 to 0 · Oct 15, 2013

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report passage recommended by Joint Committee on Finance, Ayes 16, Noes 0”. Official record · This vote on its own page

What happened

Oct 31, 2013

The new law was published.
Oct 31, 2013

The governor signed it. It became 2013 Wisconsin Act 50.
Oct 17, 2013

1 more representative signed on in support.
Oct 17, 2013

The Assembly passed it too.
Oct 15, 2013

The Assembly received it.
Oct 15, 2013

The Senate passed it.
Oct 15, 2013

The committee voted to recommend passing it, 16 to 0.
Oct 15, 2013

A state agency sent in its estimate of the cost.
Oct 15, 2013

The committee held a public hearing.
Oct 14, 2013

Sent to the Joint Committee on Finance.
Oct 14, 2013

Introduced in the Senate.

See the official record, word for word

Oct 14, 2013 · Senate
Introduced by Committee on Senate Organization, by request of Governor Scott Walker
Oct 14, 2013 · Senate
Read first time and referred to Joint Committee on Finance
Oct 15, 2013 · Senate
Public hearing held
Oct 15, 2013 · Senate
Fiscal estimate received
Oct 15, 2013 · Senate
Executive action taken
Oct 15, 2013 · Senate
Report passage recommended by Joint Committee on Finance, Ayes 16, Noes 0
Oct 15, 2013 · Senate
Available for scheduling
Oct 15, 2013 · Senate
Rules suspended to withdraw from committee on Senate Organization and take up
Oct 15, 2013 · Senate
Read a second time
Oct 15, 2013 · Senate
Ordered to a third reading
Oct 15, 2013 · Senate
Rules suspended
Oct 15, 2013 · Senate
Read a third time and passed
Oct 15, 2013 · Senate
Ordered immediately messaged
Oct 15, 2013 · Assembly
Received from Senate
Oct 15, 2013 · Assembly
Referred to calendar of 10-17-2013 pursuant to Assembly Rule 93
Oct 17, 2013 · Assembly
Read a second time
Oct 17, 2013 · Assembly
Ordered to a third reading
Oct 17, 2013 · Assembly
Rules suspended
Oct 17, 2013 · Assembly
Read a third time and concurred in
Oct 17, 2013 · Assembly
Representative Ohnstad added as a cosponsor
Oct 17, 2013 · Assembly
Ordered immediately messaged
Oct 18, 2013 · Senate
Received from Assembly concurred in
Oct 18, 2013 · Senate
Report correctly enrolled
Oct 31, 2013 · Senate
Report approved by the Governor on 10-30-2013. 2013 Wisconsin Act 50
Oct 31, 2013 · Senate
Published 10-31-2013