2025 - 2026 LEGISLATURE
LRB-2730/1
EVM:cjs
2025 ASSEMBLY BILL 228
April 29, 2025 - Introduced by Representatives BORN, BROOKS, FRANKLIN, GREEN,
B. JACOBSON, KNODL, KREIBICH, MELOTIK, NEDWESKI, O'CONNOR,
PIWOWARCZYK, SNYDER and STEFFEN, cosponsored by Senators JAGLER and
FEYEN. Referred to Committee on Ways and Means.
***AUTHORS SUBJECT TO CHANGE***
AN ACT to create 66.1105 (17) (c) of the statutes; relating to: tax incremental
financing districts containing qualified data centers.
Analysis by the Legislative Reference Bureau
Under current law, there is a sales and use tax exemption for certain property
and items used to construct, operate, or renovate a qualified data center, as
certified by the Wisconsin Economic Development Corporation. Also under current
law, the equalized value of the taxable property of a new or amended tax
incremental district (TID) plus the value increment of all existing TIDs in a city or
village may not exceed 12 percent of the total equalized value of taxable property in
the city or village.
Under this bill, the 12 percent rule does not apply to a TID that contains
within its boundaries a qualified data center certified by WEDC if all of the project
costs of the TID are related to the qualified data center.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SECTION 1. 66.1105 (17) (c) of the statutes is created to read:
1
2
3 2025 - 2026 Legislature
ASSEMBLY BILL 228
- 2 - LRB-2730/1
EVM:cjs
SECTION 1
66.1105 (17) (c) Data center districts. 1. In this paragraph:
a. XData centerY means a qualified data center certified under s. 238.40 (2).
b. XData center districtY means a tax incremental district that contains
within its boundaries a data center.
2. If all project costs of a data center district are related to a data center
located within the district, the 12 percent limit findings requirement described
under sub. (4) (gm) 4. c. does not apply to the creation of the data center district or
the amendment of a project plan for the data center district.
3. No project plan of a data center district that was excepted under subd. 2.
from the 12 percent findings requirement described under sub. (4) (gm) 4. c. may be
amended to include project costs not related to a data center located within the
district.
4. When the local legislative body makes a calculation under sub. (4) (gm) 4. c.
for a tax incremental district, the calculation may not include the value increment
of any data center district that was excepted under subd. 2. from the 12 percent
findings requirement described under sub. (4) (gm) 4. c.
(END)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17