Wisconsin Legislative Council
AMENDMENT MEMO
One Ea st Ma in Stre e t, Suite 401 • Ma dison, W I 53703 • (608) 266-1304 • le g.council@le gis.wisconsin.gov • http://www.le gis.wisconsin.gov/lc
Memo published: February 14, 2024 Contact: Scott Grosz, Principal Attorney
2023 Assembly Bill 982
Assembly
Amendment 1
2023 ASSEMBLY BILL 982
Current law specifies how long a tax incremental district (TID) may exist and when it must terminate.
Unless otherwise provided by law, a municipality must terminate a TID when the TID has reached its
maximum life span or the TID has received enough tax increment payments to pay off all of the project
costs. During the lifespan of the TID, the municipality may receive tax increment monies to repay the
project costs spent in the TID. The maximum lifespan for an industrial TID that was created after
September 30, 1995, and before October 1, 2004, is 23 years.
The City of Antigo created TID Number 4, an industrial TID, in September of 1999. As such, TID
Number 4’s maximum lifespan, and the timeframe within which it may receive tax increment payments,
is presently 23 years.
2023 Assembly Bill 982 extends the maximum lifespan for TID Number 4 in the City of Antigo from
23 years to 29 years. In doing so, it also extends the timeframe within which the city may receive tax
increment payments from 23 years to 29 years.
ASSEMBLY AMENDMENT 1
Under Assembly Amendment 1, both the maximum lifespan of TID Number 4 in the City of Antigo and
the timeframe within which the city may receive tax increment payments for this TID are 32 years.
BILL HISTORY
Representative Callahan introduced Assembly Amendment 1 on February 1, 2024. On February 13,
2024, the Assembly Committee on Ways and Means voted to recommend adoption of the amendment
by a vote of Ayes, 12; Noes, 0; and passage of the bill, as amended, by a vote of Ayes, 12; Noes, 0.
For a full history of the bill, visit the Legislature’s bill history page.
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