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: 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.
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
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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