Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB735

Introduced
12/12/25  
Refer
12/12/25  
Report Pass
2/4/26  

Caption

An Act to create 66.1110 (2) (am), 66.1110 (8), 709.03 (form) E3m. and 709.033 (form) D2m. of the statutes; Relating to: financing certain infrastructure by special charge approved by a neighborhood improvement district.

Impact

The legislation marks a significant shift in how local governments can finance infrastructural improvements. This bill allows municipalities to rely on special charges to fund projects, shifting some financial responsibilities directly to property owners. The requirement for all property owners to petition for the establishment of an NID, as well as the accountability through established operating plans, provides a degree of local control while also ensuring that the funds are dedicated exclusively to the stated purposes within the district.

Summary

Senate Bill 735 authorizes municipalities to create Neighborhood Improvement Districts (NIDs) that can impose special charges against properties within these districts. This new provision allows for the funding of infrastructure related to residential development within the NID. The bill stipulates that a special charge can only be approved upon petition by all owners of real property subject to general real estate taxes in the proposed area. Once a special charge is validly imposed, municipalities may also allow for the collection of these charges in installments through property tax bills, which could make payments more manageable for property owners.

Conclusion

Overall, Senate Bill 735 reflects an effort to enhance local governance and infrastructure development financing. However, it requires careful consideration of its implications for property owners’ financial responsibilities and the operational viability of NIDs to ensure that they effectively meet community needs.

Contention

Notably, while the bill seeks to provide a structured approach to funding residential infrastructure, it sparks debates around the potential financial burdens placed on property owners. Opponents may raise concerns regarding fairness, especially for those who may be unable to afford additional costs associated with the special charges. Moreover, the bill's requirement to include disclosures about NID charges in real estate condition reports raises questions about the adequacy of transparency for potential buyers about existing financial obligations tied to properties.

Companion Bills

WI AB737

Crossfiled An Act to create 66.1110 (2) (am), 66.1110 (8), 709.03 (form) E3m. and 709.033 (form) D2m. of the statutes; Relating to: financing certain infrastructure by special charge approved by a neighborhood improvement district.

Previously Filed As

WI AB737

Financing certain infrastructure by special charge approved by a neighborhood improvement district.

WI SB131

Creating credit against severance tax for certain infrastructure improvements

WI SB448

Creating credit against severance tax for certain infrastructure improvements

WI S0734

Powers of Neighborhood Improvement Districts

WI HB1583

permitting municipalities to establish special assessment districts for infrastructure improvements.

WI SB613

Modifies provisions relating to neighborhood improvement districts

WI HB1646

creating an off-site infrastructure improvement tax credit for the value of qualified off-site infrastructure improvements constructed or funded by business organizations that directly benefit the public.

WI SB1003

An act to amend Section 65589.9 of, and to add Article 5 (commencing with Section 53398.89) to Chapter 2.99 of Part 1 of Division 2 of Title 5 of, the Government Code, and to add Chapter 20 (commencing with Section 50899.15) to Part 2 of Division 31 of the Health and Safety Code, relating to land use.

WI HB55

Creates the Cross Gates Subdivision Crime Prevention and Neighborhood Improvement District in East Baton Rouge Parish

WI HB4026

public infrastructure improvements; distribution limit

Similar Bills

WI AB737

Financing certain infrastructure by special charge approved by a neighborhood improvement district.

DC B26-0090

Neighborhood Management Authority Act of 2025

NV AB10

Revises provisions relating to local improvement projects. (BDR 22-407)

TX HB361

Relating to the authority of the chief appraiser of certain appraisal districts to consider a property to be a comparable property when using the market data comparison method of appraisal to determine the market value of a residence homestead for ad valorem tax purposes.

DC B26-0424

Porchfest Permitting Amendment Act of 2025

DC B26-0565

Strengthening Air Pollution Permitting Amendment Act of 2026

DC PR26-0012

Supermarket Tax Incentive Expansion Approval Resolution of 2024

NM HB17

ACCESSORY DWELLING UNITS IN CERTAIN AREAS