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 9, 2024 Contact: Melissa Schmidt, Principal Attorney
2023 Senate Bill 915 Senate Amendment 1
2023 SENATE BILL 915
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 Senate Bill 915 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.
SENATE AMENDMENT 1
Under Senate 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
Senator Felzkowski introduced Senate Amendment 1 on February 1, 2024. On February 6, 2024, the
Senate Committee on Government Operations voted to recommend adoption of the amendment by a
vote of Ayes, 5; Noes, 0; and passage of the bill, as amended, by a vote of Ayes, 5; Noes, 0.
For a full history of the bill, visit the Legislature’s bill history page.
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