Law Changes

December 3, 2019

To: Statutory Assessors, Assessors, Real Property Listers, County Clerks and Treasurers, Municipal Clerks and Treasurers

The Wisconsin Department of Revenue (DOR) would like to inform you of recent law changes.

  1. Act 21 – 2019 Senate Bill 391
    • Increases the maximum life, the expenditure period, and the tax increment allocation period for Tax Incremental Districts Number Three and Four in the Village of Lake Delton
    • Effective November 14, 2019

  2. Act 37 – 2019 Senate Bill 269
    • For property values reported in 2018, if a city or village erroneously reports a higher value increment for its TIDs by an aggregate amount of at least $50 million, the TIDs (city or village) may transfer the excess tax increment collections because of this error to the city's or village's general fund to reimburse taxpayers for the higher property tax rates imposed on them due to this error 
    • Effective November 22, 2019

  3. Act 40 – 2019 Assembly Bill 141
    • Clarifies property tax payments that are mailed to the proper official are considered to be received on time if postmarked on or before the due date, regardless of when received
    • Clarifies if the due date is a Saturday or Sunday, the five-day "grace" period ends on the following Friday
    • Effective November 22, 2019

  4. Act 42 – 2019 Assembly Bill 193
    • Authorizes political subdivisions to adopt and use a biennial budgetary procedure
    • First applies to the biennial budget adopted in 2019

  5. Act 45 – 2019 Assembly Bill 235
    • Creates a levy limit exception for political subdivisions receiving reduced utility aid payments due to a decommissioning or closed plant
    • First applies to levy imposed in December 2020

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