Scope
2025 Wisconsin Act 16 created s. 66.1105(17)(i) of the statutes, a data center district exception for tax incremental financing. For a tax incremental district containing a qualified data center certified under s. 238.40(2), where all project costs relate to that data center, the 12 percent limit findings requirement under s. 66.1105(4)(gm)4.c. does not apply to creating the district or amending its project plan; the plan may not be amended to add project costs not related to the data center, and the district may not allocate positive tax increments under the cited provisions. The paragraph applies only to Tax Incremental District Number 5 in the City of Port Washington, if created before 1 January 2028, and Tax Incremental District Number 10 in the City of Beaver Dam.
- Geographic scope
- Wisconsin
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Wisconsin Legislature
Dates
- Adopted
- 8 July 2025
- Effective
- 10 July 2025
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The paragraph states no end date; for Port Washington it applies only if Tax Incremental District Number 5 is created before 1 January 2028.
- Source document
- 8 July 2025
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
2025 Wisconsin Act 16, enacted on 8 July 2025 and effective on 10 July 2025, exempts a tax incremental district that contains a certified qualified data center, and whose project costs all relate to that data center, from the 12 percent limit findings requirement for tax incremental districts. It limits later plan amendments and the sharing of tax increments, and it applies only to Tax Incremental District Number 5 in Port Washington and Number 10 in Beaver Dam.
What this does not establish
- The exception applies only to two named tax incremental districts; whether and when those districts were created, and their project plans, were not verified because the Port Washington and Beaver Dam city websites could not be accessed automatically when checked.
- The effective date is the day after the printed publication date under s. 991.11, Wis. Stats., as quoted on the act, because the act prescribes no effective date.
- The codified text of s. 66.1105(17)(i), a supporting source re-opened on 2026-09-23, matches the act.
- The data center definition relies on certification under s. 238.40(2), which is a separate record.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Qualified data center certification by WEDC (Wis. Stat. 238.40) (In effect)
Sources
https://docs.legis.wisconsin.gov/2025/related/acts/16.pdf
- Wis. Stat. 66.1105(17)(i), codified text Current codified text, re-opened 2026-09-23