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AB986: Bill Text
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2025 - 2026 LEGISLATURE
LRB-5296/1
EVM:cdc
2025 ASSEMBLY BILL 986
January 30, 2026 - Introduced by Representatives
Arney
,
Emerson
,
Goodwin
,
Johnson
,
Moore Omokunde
,
Rivera-Wagner
,
Roe
,
Sinicki
,
Stroud
and
Stubbs
, cosponsored by Senators
L. Johnson
,
Dassler-Alfheim
,
Larson
,
Roys
and
Spreitzer
. Referred to Committee on Local Government.
AB986,1,3
1
An Act
to amend
66.0602 (1) (d);
to create
66.0602 (2g) of the statutes;
2
relating to:
levy increase limits in political subdivisions with qualifying infill
3
housing development.
Analysis by the Legislative Reference Bureau
Generally, under current law, local levy limits are applied to the property tax levies that are imposed by political subdivisions. A political subdivision may not increase its levy by a percentage that exceeds its “valuation factor,” which is the greater of 0 percent or the percentage change in the political subdivision’s equalized value due to new construction, less improvements removed (net new construction).
This bill changes the net new construction component of the valuation factor by adding valuation increases due to qualified infill construction but omitting any removals of improvements due to such infill construction in the net new construction calculation.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
AB986,1
4
Section
1
.
66.0602 (1) (d) of the statutes is amended to read:
AB986,2,11
1
66.0602
(1)
(d) “Valuation factor” means a percentage equal to the greater of
2
either the percentage change in the political subdivision’s January 1 equalized
3
value due to new construction less improvements removed between the previous
4
year and the current
the annual development percentage calculated under sub. (2g)
5
or 0 percent.
For a tax incremental district created after December 31, 2024, and
6
for Tax Incremental District Number 10 created by the common council of the city of
7
Evansville, and for Tax Incremental District Number 14 created by the common
8
council of the city of Stevens Point, the valuation factor includes 90 percent of the
9
equalized value increase due to new construction that is located in a tax
10
incremental district, but does not include any improvements removed in a tax
11
incremental district.
AB986,2
12
Section
2
.
66.0602 (2g) of the statutes is created to read:
AB986,2,14
13
66.0602
(2g)
Calculation of valuation factor.
(a) “Qualifying infill
14
housing project” means a construction project that satisfies all of the following:
AB986,2,19
15
1. The project is located on a parcel that is included in a residential
16
subdivision, recorded plat, or certified survey map for which construction of
17
dwelling units or other structures has been completed for at least 10 years, as of
18
January 1 of the current year, on at least 90 percent of the parcels included in the
19
subdivision, recorded plat, or certified survey map.
AB986,2,21
20
2. The project will result in the construction of not fewer than 2 nor more than
21
6 new dwelling units on the project parcel.
AB986,2,23
22
3. The project will result in a net increase in the number of dwelling units on
23
the project parcel.
AB986,3,2
1
4. The new dwelling units constructed on the project parcel will be serviced by
2
existing infrastructure.
AB986,3,3
3
5. The project parcel is not located within a tax incremental district.
AB986,3,7
4
(b) Except as provided in par. (c), the annual development percentage of a
5
political subdivision is the percentage change in the political subdivision’s January
6
1 equalized value due to new construction less improvements removed between the
7
previous year and the current year.
AB986,3,14
8
(c) 1. For a tax incremental district created after December 31, 2024, and for
9
Tax Incremental District Number 10 created by the common council of the city of
10
Evansville, and for Tax Incremental District Number 14 created by the common
11
council of the city of Stevens Point, the annual development percentage includes 90
12
percent of the equalized value increase due to new construction that is located in a
13
tax incremental district, but does not include any improvements removed in a tax
14
incremental district.
AB986,3,19
15
2. If a qualifying infill housing project was completed in a political subdivision
16
in the previous year, any increase in equalized value due to the qualifying infill
17
housing project is added to the equalized value due to new construction, but no
18
improvements removed due to the qualifying infill housing project are subtracted.
19
when calculating the annual development percentage of the political subdivision
AB986,3
20
Section
3
. Effective date.
AB986,3,21
21
(
1
)
This act takes effect one year after publication.
AB986,3,22
22
(end)
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