WisconsinSB4802025-2026 Wisconsin Legislature (Biennial Session)SenateWALLET

An Act to amend 66.1105 (4) (gm) 4. c.; to create 66.1105 (21) of the statutes; Relating to: residential tax incremental districts. (FE)

Sponsored By: Rachael Cabral-Guevara (Republican), Dan Feyen (Republican), Howard Marklein (Republican)

Became Law

Sen Bill 480AdministrationDepartment of -- Agency and general functionsHousingMunicipality -- TaxationProperty taxUniversity of WisconsinVillage -- Taxation

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 0 costs, 2 mixed.

Owner-occupied homes only, with fee caps

District projects must be only owner‑occupied single‑family or two‑family homes. Homes must meet these limits: single‑family lot under 7,500 sq ft; two‑family lot 15,000 sq ft or less; lot width no more than 70 ft; side setback 10 ft or less; one‑story home up to 1,500 sq ft; two‑story home up to 2,000 sq ft. District money can pay only for infrastructure needed for the district; stormwater costs count only if they serve the whole district. When creating the district (or by ordinance), the city must set the maximum development fees and the architectural and construction rules for these homes.

Residential tax districts with 3% cap

The law lets cities create a new kind of residential tax district. The city must name it, send the plan to the Department of Revenue, and get joint review board approval. All residential districts in a city together cannot exceed 3% of the city’s total equalized taxable value, and they do not count toward the usual 12% cap. A residential district cannot send or receive tax‑increment transfers with other districts. All project costs must be paid from the district’s tax increments or be financed by a developer under the law’s payment method. Within 10 years of the district’s scheduled end date, costs cannot be increased unless the joint review board votes unanimously.

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Sponsors & Cosponsors

Sponsors

  • Rachael Cabral-Guevara

    Republican • Senate

  • Dan Feyen

    Republican • Senate

  • Howard Marklein

    Republican • Senate

Cosponsors

  • David Armstrong

    Republican • House

  • Brent Jacobson

    Republican • House

  • Robert Brooks

    Republican • House

  • Brienne Brown

    Democratic • House

  • Barbara Dittrich

    Republican • House

  • Jodi Emerson

    Democratic • House

  • Joy Goeben

    Republican • House

  • Joel Kitchens

    Republican • House

  • Daniel Knodl

    Republican • House

  • Rob Kreibich

    Republican • House

  • David Murphy

    Republican • House

  • Jerry O'Connor

    Republican • House

  • Lori Palmeri

    Democratic • House

  • William Penterman

    Republican • House

  • Amaad Rivera-Wagner

    Democratic • House

  • Jeff Smith

    Democratic • Senate

  • Lee Snodgrass

    Democratic • House

  • Rob Summerfield

    Republican • House

  • Travis Tranel

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 152 • No: 9

Senate vote 3/17/2026

Assembly Amendment 1 concurred in, Ayes 32, Noes 1

Yes: 32 • No: 1

House vote 2/19/2026

Read a third time and concurred in as amended, Ayes 90, Noes 5

Yes: 90 • No: 5

Senate vote 2/11/2026

Read a third time and passed, Ayes 30, Noes 3

Yes: 30 • No: 3

Actions Timeline

  1. Published 4-9-2026

    4/9/2026Senate
  2. Report approved by the Governor on 4-8-2026. 2025 Wisconsin Act 235

    4/9/2026Senate
  3. Presented to the Governor on 4-2-2026

    4/2/2026Senate
  4. Report correctly enrolled

    3/20/2026Senate
  5. LRB correction

    3/20/2026Senate
  6. LRB correction (Senate Amendment 1)

    3/20/2026Senate
  7. Representative Emerson added as a cosponsor

    3/19/2026Senate
  8. Action ordered immediately messaged

    3/17/2026Senate
  9. Senator Smith added as a coauthor

    3/17/2026Senate
  10. Assembly Amendment 1 concurred in, Ayes 32, Noes 1

    3/17/2026Senate
  11. Placed on calendar 3-17-2026 pursuant to Senate Rule 18(1)

    3/16/2026Senate
  12. Representative Brown added as a cosponsor

    3/6/2026Senate
  13. Received from Assembly amended and concurred in as amended, Assembly Amendment 1 adopted

    2/23/2026Senate
  14. Ordered immediately messaged

    2/19/2026House
  15. Read a third time and concurred in as amended, Ayes 90, Noes 5

    2/19/2026House
  16. Rules suspended

    2/19/2026House
  17. Ordered to a third reading

    2/19/2026House
  18. Assembly Amendment 1 adopted

    2/19/2026House
  19. Read a second time

    2/19/2026House
  20. Made a special order of business at 12:09 PM on 2-19-2026 pursuant to Assembly Resolution 14

    2/18/2026House
  21. Referred to committee on Rules

    2/18/2026House
  22. Assembly Amendment 1 offered by Representative Armstrong

    2/18/2026House
  23. Received from Senate

    2/12/2026House
  24. Ordered immediately messaged

    2/11/2026Senate
  25. Senators Dassler-Alfheim, Ratcliff and Spreitzer added as coauthors

    2/11/2026Senate

Bill Text

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