All Roll Calls
Yes: 152 • No: 9
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: Sponsor information unavailable
Signed by Governor
Sen Bill 480AdministrationDepartment of -- Agency and general functionsHousingMunicipality -- TaxationProperty taxUniversity of WisconsinVillage -- Taxation
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 0 benefits, 0 costs, 3 mixed.
Cities can finance smaller owner-occupied homes
Wisconsin cities can create residential tax financing districts by local resolution, with joint review board approval. Developments must consist entirely of owner-occupied single-family or two-family homes. Single-family lots must be under 7,500 square feet; two-family lots can be up to 15,000 square feet. Lots can be no wider than 70 feet, and side setbacks can be no more than 10 feet. One-story homes can be up to 1,500 square feet; two-story homes can be up to 2,000 square feet. District money can pay only for needed infrastructure, and stormwater work must serve the whole district, not individual lots. Costs must be paid from the district’s added property tax revenue or financed by developers; city payments to developers must use that revenue.
Cities face separate housing financing limits
Residential districts are excluded from the usual 12% tax district cap and instead face a separate 3% cap. When creating or amending one, its equalized taxable value plus existing residential districts’ value increases cannot exceed 3% of citywide equalized taxable property value. These districts cannot send added tax revenue to another district or receive it from another district. Project costs cannot increase within the final 10 years before the district’s end date, calculated without extensions. An increase during that period requires unanimous joint review board approval.
Cities must cap housing development fees
Cities creating residential tax financing districts must set maximum development fees by resolution or ordinance. They must also set design and construction requirements for qualifying developments. The law sets no statewide fee amount, so project costs depend on each city’s fee caps and building rules.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
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
Published 4-9-2026
4/9/2026SenateReport approved by the Governor on 4-8-2026. 2025 Wisconsin Act 235
4/9/2026SenatePresented to the Governor on 4-2-2026
4/2/2026SenateReport correctly enrolled
3/20/2026SenateLRB correction
3/20/2026SenateLRB correction (Senate Amendment 1)
3/20/2026SenateRepresentative Emerson added as a cosponsor
3/19/2026SenateAction ordered immediately messaged
3/17/2026SenateSenator Smith added as a coauthor
3/17/2026SenateAssembly Amendment 1 concurred in, Ayes 32, Noes 1
3/17/2026SenatePlaced on calendar 3-17-2026 pursuant to Senate Rule 18(1)
3/16/2026SenateRepresentative Brown added as a cosponsor
3/6/2026SenateReceived from Assembly amended and concurred in as amended, Assembly Amendment 1 adopted
2/23/2026SenateOrdered immediately messaged
2/19/2026HouseRead a third time and concurred in as amended, Ayes 90, Noes 5
2/19/2026HouseRules suspended
2/19/2026HouseOrdered to a third reading
2/19/2026HouseAssembly Amendment 1 adopted
2/19/2026HouseRead a second time
2/19/2026HouseMade a special order of business at 12:09 PM on 2-19-2026 pursuant to Assembly Resolution 14
2/18/2026HouseReferred to committee on Rules
2/18/2026HouseAssembly Amendment 1 offered by Representative Armstrong
2/18/2026HouseReceived from Senate
2/12/2026HouseOrdered immediately messaged
2/11/2026SenateSenators Dassler-Alfheim, Ratcliff and Spreitzer added as coauthors
2/11/2026Senate
Bill Text
Assembly Amendment 1
2/19/2026
Senate Amendment 2
2/11/2026
Senate Amendment 1
10/23/2025
Bill Text
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