Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB241 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	2025 - 2026 LEGISLATURE
2	2	LRB-2886/1
3	3	EVM:cjs
4	4	2025 SENATE BILL 241
5	5	May 9, 2025 - Introduced by Senators JAGLER and FEYEN, cosponsored by
6	6	Representatives BORN, BROOKS, FRANKLIN, GREEN, B. JACOBSON, KNODL,
7	7	KREIBICH, MELOTIK, NEDWESKI, O'CONNOR, PIWOWARCZYK, SNYDER and
8	8	STEFFEN. Referred to Committee on Government Operations, Labor and
9	9	Economic Development.
10	10
11	11	*AUTHORS SUBJECT TO CHANGE*
12	12	AN ACT to create 66.1105 (17) (c) of the statutes; relating to: tax incremental
13	13	financing districts containing qualified data centers.
14	14	Analysis by the Legislative Reference Bureau
15	15	Under current law, there is a sales and use tax exemption for certain property
16	16	and items used to construct, operate, or renovate a qualified data center, as
17	17	certified by the Wisconsin Economic Development Corporation. Also under current
18	18	law, the equalized value of the taxable property of a new or amended tax
19	19	incremental district (TID) plus the value increment of all existing TIDs in a city or
20	20	village may not exceed 12 percent of the total equalized value of taxable property in
21	21	the city or village.
22	22	Under this bill, the 12 percent rule does not apply to a TID that contains
23	23	within its boundaries a qualified data center certified by WEDC if all of the project
24	24	costs of the TID are related to the qualified data center.
25	25	For further information see the state and local fiscal estimate, which will be
26	26	printed as an appendix to this bill.
27	27	The people of the state of Wisconsin, represented in senate and assembly, do
28	28	enact as follows:
29	29	SECTION 1. 66.1105 (17) (c) of the statutes is created to read:
30	30	1
31	31	2
32	32	3 2025 - 2026 Legislature
33	33	SENATE BILL 241
34	34	- 2 - LRB-2886/1
35	35	EVM:cjs
36	36	SECTION 1
37	37	66.1105 (17) (c) Data center districts. 1. In this paragraph:
38	38	a. XData centerY means a qualified data center certified under s. 238.40 (2).
39	39	b. XData center districtY means a tax incremental district that contains
40	40	within its boundaries a data center.
41	41	2. If all project costs of a data center district are related to a data center
42	42	located within the district, the 12 percent limit findings requirement described
43	43	under sub. (4) (gm) 4. c. does not apply to the creation of the data center district or
44	44	the amendment of a project plan for the data center district.
45	45	3. No project plan of a data center district that was excepted under subd. 2.
46	46	from the 12 percent findings requirement described under sub. (4) (gm) 4. c. may be
47	47	amended to include project costs not related to a data center located within the
48	48	district.
49	49	4. When the local legislative body makes a calculation under sub. (4) (gm) 4. c.
50	50	for a tax incremental district, the calculation may not include the value increment
51	51	of any data center district that was excepted under subd. 2. from the 12 percent
52	52	findings requirement described under sub. (4) (gm) 4. c.
53	53	(END)
54	54	1
55	55	2
56	56	3
57	57	4
58	58	5
59	59	6
60	60	7
61	61	8
62	62	9
63	63	10
64	64	11
65	65	12
66	66	13
67	67	14
68	68	15
69	69	16
70	70	17