Skip to content

Bills · 2021-2022 Regular Session

SB 252

Became law Official bill text Atom feed

Relating to: extending the time during which tax increments may be allocated and expenditures for project costs may be made for Tax Incremental District Number 2 in the city of Wisconsin Dells and extending the time during which expenditures for project costs may be made for Tax Incremental District Number 3 in the city of Wisconsin Dells.

Building Property tax Property tax — Assessment Wisconsin dells city of

  1. Introduced, completed
  2. Passes Senate, completed
  3. Passes Assembly, completed
  4. Governor signs, completed
  5. Law, completed

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

Under this bill, tax increments may be allocated for Tax Incremental District

Number 2 in the city of Wisconsin Dells through 2036 and expenditures may be made

for project costs for that TID through 2031. The bill also allows expenditures for

project costs for Tax Incremental District Number 3 in the city of Wisconsin Dells

through 2040. When a city creates a TID, the Department of Revenue 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.

The project costs of a TID, which are initially incurred by the city, 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.

Sponsors

Introduced by: Ballweg (R) , Marklein (R)

6 cosponsors

Dallman (R) , Kurtz (R) , Skowronski (R) , Steffen (R) , Tittl (R) , Tusler (R)

Votes

Senate: Report adoption of Senate Substitute Amendment 1 recommended by Committee on Government Operations, Legal Review and Consumer Protection, Ayes 5, Noes 0

Passed 5–0 Jan 20, 2022 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report passage as amended recommended by Committee on Government Operations, Legal Review and Consumer Protection, Ayes 5, Noes 0

Passed 5–0 Jan 20, 2022 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Referred to joint committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2

Passed 3–2 Jan 21, 2022 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2

Passed 3–2 Jan 21, 2022 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: CONCURRENCE

Passed 94–0 Feb 17, 2022 official source full page

Aye · 94

Full history

  1. Mar 31, 2021 · Senate

    Introduced by Senators Ballweg and Marklein; cosponsored by Representatives Dallman, Kurtz, Skowronski, Steffen, Tittl and Tusler

  2. Mar 31, 2021 · Senate

    Read first time and referred to Committee on Government Operations, Legal Review and Consumer Protection

  3. Sep 29, 2021 · Senate

    Public hearing held

  4. Oct 20, 2021 · Senate

    Senate Amendment 1 offered by Senator Ballweg

  5. Jan 12, 2022 · Senate

    Senate Substitute Amendment 1 offered by Senator Ballweg

  6. Jan 20, 2022 · Senate

    Executive action taken

  7. Jan 20, 2022 · Senate

    Report adoption of Senate Substitute Amendment 1 recommended by Committee on Government Operations, Legal Review and Consumer Protection, Ayes 5, Noes 0

  8. Jan 20, 2022 · Senate

    Report passage as amended recommended by Committee on Government Operations, Legal Review and Consumer Protection, Ayes 5, Noes 0

  9. Jan 20, 2022 · Senate

    Available for scheduling

  10. Jan 21, 2022 · Senate

    Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2

  11. Jan 21, 2022 · Senate

    Placed on calendar 1-25-2022 pursuant to Senate Rule 18(1)

  12. Jan 21, 2022 · Senate

    Referred to joint committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2

  13. Jan 25, 2022 · Senate

    Read a second time

  14. Jan 25, 2022 · Senate

    Senate Substitute Amendment 1 adopted

  15. Jan 25, 2022 · Senate

    Ordered to a third reading

  16. Jan 25, 2022 · Senate

    Rules suspended

  17. Jan 25, 2022 · Senate

    Read a third time and passed

  18. Jan 25, 2022 · Senate

    Ordered immediately messaged

  19. Jan 25, 2022 · Assembly

    Received from Senate

  20. Feb 15, 2022 · Assembly

    Read first time and referred to committee on Rules

  21. Feb 15, 2022 · Assembly

    Placed on calendar 2-17-2022 by Committee on Rules

  22. Feb 17, 2022 · Assembly

    Rules suspended to withdraw from calendar and take up

  23. Feb 17, 2022 · Assembly

    Read a second time

  24. Feb 17, 2022 · Assembly

    Ordered to a third reading

  25. Feb 17, 2022 · Assembly

    Rules suspended

  26. Feb 17, 2022 · Assembly

    Read a third time and concurred in, Ayes 94, Noes 0

  27. Feb 17, 2022 · Assembly

    Ordered immediately messaged

  28. Feb 17, 2022 · Senate

    Received from Assembly concurred in

  29. Feb 25, 2022 · Senate

    LRB correction (Senate Substitute Amendment 1)

  30. Feb 25, 2022 · Senate

    Report correctly enrolled

  31. Mar 3, 2022 · Senate

    Presented to the Governor on 3-3-2022

  32. Mar 7, 2022 · Senate

    Report approved by the Governor on 3-4-2022. 2021 Wisconsin Act 142

  33. Mar 7, 2022 · Senate

    Published 3-5-2022