Wisconsin Statutes & Annotations
Chapter 66 - General municipality law.
66.0627 - Special charges for current services and certain loan repayments.

66.0627 Special charges for current services and certain loan repayments.
(1) In this section:
(ad) “Brownfield revitalization project" means any of the following actions when taken upon premises that are located on, or that constitute, brownfields, as defined in s. 238.13 (1) (a):
1. Site assessment.
2. Remediation.
3. Lead or asbestos abatement.
4. Demolition.
5. Standard site preparation actions not included in subds. 1. to 4.
(am) “Energy efficiency or reliability improvement" means an improvement to a premises that reduces the usage of energy, or increases the efficiency or reliability of energy usage, at the premises, including energy storage or backup power generation improvements or improvements that facilitate participation in a microgrid.
(ao) “EV infrastructure improvement” means an improvement to a premises to provide facilities for charging vehicles that are fully or partially powered by electricity.
(b) “Political subdivision" means a city, village, town, or county.
(bk) “Renewable resource application” means any of the following:
1. An improvement to a premises that allows for the production of energy through the incorporation of solar thermal electric or photovoltaic energy.
2. An improvement to a premises that allows for the small scale derivation of electricity from a renewable resource listed under s. 196.378 (1) (h).
3. A manure digestion or other biomass system that produces natural gas.
(bm) “Resiliency improvement” means an improvement to a premises intended to increase resilience or improve the durability of infrastructure, including an improvement intended to improve storm and wind durability or wind resistance or to assist in fire suppression or mitigation of damage from flooding.
(c) “Service" includes snow and ice removal, weed elimination, street sprinkling, oiling and tarring, repair of sidewalks or curb and gutter, garbage and refuse disposal, recycling, storm water management, including construction of storm water management facilities, tree care, removal and disposition of dead animals under s. 60.23 (20), loan repayment under s. 70.57 (4) (b), soil conservation work under s. 92.115, and snow removal under s. 86.105.
(cg) “Storm water control measure” means an improvement to a premises that uses structural or nonstructural measures, practices, techniques, or devices designed to mitigate the negative impacts of storm water runoff or other surface runoff to the premises, including an infiltration system, wet detention pond, constructed wetland, grassed swale, or vegetative roofing system. “Storm water control measure” does not include a rain barrel or cistern designed for temporary storage of precipitation.
(d) “Water efficiency improvement" means an improvement to a premises that reduces the usage of water, or increases the efficiency of water usage, at the premises.
(2) Except as provided in sub. (5), the governing body of a city, village or town may impose a special charge against real property for current services rendered by allocating all or part of the cost of the service to the property served. The authority under this section is in addition to any other method provided by law.
(3)
(a) Except as provided in par. (b), the governing body of the city, village or town may determine the manner of providing notice of a special charge.
(b) Before a special charge for street tarring or the repair of sidewalks, curbs or gutters may be imposed, a public hearing shall be held by the governing body on whether the service in question will be funded in whole or in part by a special charge. Any interested person may testify at the hearing. Notice of the hearing shall be by class 1 notice under ch. 985, published at least 20 days before the hearing. A copy of the notice shall be mailed at least 10 days before the hearing to each interested person whose address is known or can be ascertained with reasonable diligence. The notice under this paragraph shall state the date, time and location of the hearing, the subject matter of the hearing and that any interested person may testify.
(4) A special charge is not payable in installments. If a special charge is not paid within the time determined by the governing body, the special charge is delinquent. A delinquent special charge becomes a lien on the property against which it is imposed as of the date of delinquency. The delinquent special charge shall be included in the current or next tax roll for collection and settlement under ch. 74.
(5) Except with respect to storm water management, including construction of storm water management facilities, no special charge may be imposed under this section to collect arrearages owed a municipal public utility.
(6) If a special charge imposed under this section is held invalid because this section is found unconstitutional, the governing body may reassess the special charge under any applicable law.
(7) Notwithstanding sub. (2), no political subdivision may enact an ordinance, or enforce an existing ordinance, that imposes a fee on the owner or occupant of property for a call for assistance that is made by the owner or occupant requesting law enforcement services that relate to any of the following:
(a) Domestic abuse, as defined in s. 813.12 (1) (am).
(b) Sexual assault, as described under ss. 940.225, 948.02, and 948.025.
(c) Stalking, as described in s. 940.32.
(8)
(a)
1. Except as provided in subd. 2., a political subdivision may make a loan, or enter into an agreement regarding loan repayments to a 3rd party for owner-arranged or lessee-arranged financing, to an owner or lessee of a premises that is a residential property containing at least 5 dwelling units or a nonresidential property and that is located in the political subdivision for a brownfield revitalization project or for the financing or refinancing of a project for making, installing, operating, or maintaining any of the following with regard to the premises:
a. An energy efficiency or reliability improvement.
b. A water efficiency improvement.
c. A renewable resource application.
d. An EV infrastructure improvement.
e. A resiliency improvement.
f. A storm water control measure.
2. A political subdivision may not make a loan or enter into an agreement under subd. 1. for the financing or refinancing of a project for making, installing, operating, or maintaining a resiliency improvement for a premises to which a floodplain zoning ordinance applies unless all of the following apply:
a. If the premises is a nonconforming building, as defined in s. 87.30 (1d) (a) 1., the building would be permanently repaired, reconstructed, or improved so as to comply with all applicable requirements of the floodplain zoning ordinance for the area of the floodplain that it occupies after completion of the resiliency improvement.
b. If the political subdivision participates in the National Flood Insurance Program, the owner or lessee of the premises agrees to maintain any flood insurance policy required under the program for the premises.
(ag)
1. Subject to subd. 2., a political subdivision may make a loan, or enter into an agreement regarding loan repayments to a 3rd party for owner-arranged financing, to an owner of a premises located in the political subdivision for the purpose of replacing customer-side water service lines, as defined in s. 196.372 (1) (a), containing lead.
2. If a political subdivision makes a loan under subd. 1., the political subdivision shall require each owner of a premises located in the political subdivision that is serviced by a customer-side water service line, as defined in s. 196.372 (1) (a), containing lead to replace that customer-side water service line.
(am) If a political subdivision makes a loan or enters into an agreement under par. (a) 1. or (ag), the political subdivision may collect the amounts due under the loan or agreement as a special charge under this section. Notwithstanding sub. (4), a special charge imposed under this paragraph may be collected in installments and may be included in the current or next tax roll for collection and settlement under ch. 74 even if the special charge is not delinquent. If a political subdivision makes a loan, or enters into an agreement regarding loan repayments to a 3rd party, the repayment period may not exceed 30 years.
(b) A political subdivision that imposes a special charge under par. (am) may permit special charge installments to be collected by a 3rd party that has provided financing for the project under par. (a) 1. and may require that the 3rd party inform the political subdivision if a special charge installment is delinquent.
(c) An installment payment authorized under par. (am) that is delinquent becomes a lien on the property that benefits from the project under par. (a) 1. or (ag) as of the date of delinquency. A lien under this paragraph runs with the land and has the same priority as a special assessment lien.
(cm)
1. If an installment payment authorized under par. (am) is delinquent, a lien under par. (c) may be enforced by foreclosure under s. 75.521.
2. The governing body of a county may assign the county's right to take judgment with respect to any parcel that is subject to subd. 1. to a 3rd party that is party to a loan repayment agreement under par. (a) 1. or (ag). An assignment under this subdivision shall be in accordance with s. 75.106, except that s. 75.106 (1) and (2) (d), (e), and (f) do not apply.
(d) A political subdivision that, under par. (a) 1., makes a loan to, or enters an agreement with, an owner or lessee for a project under par. (a) 1. shall require the owner or lessee to do all of the following:
1. For an energy efficiency or reliability improvement or water efficiency improvement, obtain a 3rd-party assessment of the baseline water or energy use of the owner or lessee's property and an assessment of the expected monetary savings due to the improvement or, for a renewable resource application, obtain an assessment of the renewable energy production of the application and the expected monetary benefit to be generated by the application. This subdivision does not apply to a loan or agreement for a brownfield revitalization project, a customer-side water service line replacement, an EV infrastructure improvement, a resiliency improvement, or a storm water control measure.
2. After the project under par. (a) 1. is complete, provide a verification that the project was properly made, installed, or maintained or, for a loan or agreement solely for the operation of a project, that at the time the loan is made or the agreement entered into the project was in proper operational condition.
(f) A political subdivision shall require that the owner or lessee obtain the written consent of all holders of a mortgage of record on the premises as a condition of making a loan or entering into an agreement under par. (a) 1.
History: 1999 a. 150; 2007 a. 4, 184; 2009 a. 11, 272; 2011 a. 138; 2017 a. 70, 137; 2017 a. 364 s. 49; 2021 a. 175.
A special assessment against a church was not barred by s. 70.11 (4). Grace Episcopal v. Madison, 129 Wis. 2d 331, 385 N.W.2d 200 (Ct. App. 1986).
A city may impose special charges for delinquent electric bills due a municipal utility. Laskaris v. City of Wisconsin Dells, 131 Wis. 2d 525, 389 N.W.2d 67 (Ct. App. 1986).
The cost of service to a property under this section does not include the cost of legal services incurred by the municipality in defending against challenges to the removal of materials from a ditch under s. 88.90. Robinson v. Town of Bristol, 2003 WI App 97, 264 Wis. 2d 318, 667 N.W.2d 14, 02-1247.
The examples given in sub. (1) are not meant to limit its application in any way, but merely to highlight possible uses. The special charge need only provide a service, not a benefit, to the property owner. Under s. 74.01 (4) a special charge is a charge against real property to compensate for all or part of the costs to a public body of providing services to the property. Rusk v. City of Milwaukee, 2007 WI App 7, 298 Wis. 2d 407, 727 N.W.2d 358, 05-2630.
State property is not subject to assessment of special charges under former s. 66.60 (16) [now s. 66.0627]. 69 Atty. Gen. 269.

Structure Wisconsin Statutes & Annotations

Wisconsin Statutes & Annotations

Chapter 66 - General municipality law.

66.0101 - Home rule; manner of exercise.

66.0103 - Code of ordinances.

66.0104 - Prohibiting ordinances that place certain limits or requirements on a landlord.

66.0105 - Jurisdiction of overlapping extraterritorial powers.

66.0107 - Power of municipalities to prohibit criminal conduct.

66.0109 - Penalties under county and municipal ordinances.

66.0111 - Bond or cash deposit under municipal ordinances.

66.0113 - Citations for certain ordinance violations.

66.0114 - Actions for violation of ordinances.

66.0115 - Outstanding unpaid forfeitures.

66.0117 - Judgment against local governmental units.

66.0119 - Special inspection warrants.

66.0121 - Orders; action; proof of demand.

66.0123 - Recreation authority.

66.0125 - Community relations-social development commissions.

66.0127 - Municipal hospital board.

66.0129 - Hospital facilities lease from nonprofit corporation.

66.0131 - Local governmental purchasing.

66.0133 - Energy savings performance contracting.

66.0134 - Labor peace agreements prohibited.

66.0135 - Interest on late payments.

66.0137 - Provision of insurance.

66.0139 - Disposal of abandoned property.

66.0141 - Accident record systems.

66.0143 - Local appeals for exemption from state mandates.

66.0201 - Incorporation of villages and cities; purpose and definitions.

66.0203 - Procedure for incorporation of villages and cities.

66.0205 - Standards to be applied by the circuit court.

66.0207 - Standards to be applied by the board.

66.0209 - Review of incorporation-related orders and decisions.

66.0211 - Incorporation referendum procedure.

66.0213 - Powers of new village or city: elections; adjustment of taxes; reorganization as village.

66.0215 - Incorporation of certain towns adjacent to 1st class cities.

66.02162 - Incorporation of certain towns contiguous to 3rd class cities or villages.

66.02165 - Limitations on newly created incorporated village or city.

66.0217 - Annexation initiated by electors and property owners.

66.0219 - Annexation by referendum initiated by city or village.

66.0221 - Annexation of and creation of town islands.

66.0223 - Annexation of territory owned by a city or village.

66.0225 - Stipulated boundary agreements in contested boundary actions.

66.0227 - Detachment of territory.

66.0229 - Consolidation.

66.0230 - Town consolidation with a city or village.

66.0231 - Notice of certain litigation affecting municipal status or boundaries.

66.0233 - Town participation in actions to test alterations of town boundaries.

66.0235 - Adjustment of assets and liabilities on division of territory.

66.0301 - Intergovernmental cooperation.

66.0303 - Municipal interstate cooperation.

66.0304 - Conduit revenue bonds.

66.0305 - Political subdivision revenue sharing.

66.0307 - Boundary change pursuant to approved cooperative plan.

66.0309 - Creation, organization, powers and duties of regional planning commissions.

66.0311 - Intergovernmental cooperation in financing and undertaking housing projects.

66.0312 - Local health departments; mutual assistance.

66.03125 - Fire departments; mutual assistance.

66.0313 - Law enforcement; mutual assistance.

66.0314 - State of emergency; mutual assistance.

66.0315 - Municipal cooperation; federal rivers, harbors or water resources projects.

66.0316 - Renew Wisconsin performance review.

66.0317 - Cooperation region.

66.0401 - Regulation relating to solar and wind energy systems.

66.0403 - Solar and wind access permits.

66.0404 - Mobile tower siting regulations.

66.0405 - Removal of rubbish.

66.0406 - Radio broadcast service facility regulations.

66.0407 - Noxious weeds.

66.0408 - Regulation of occupations.

66.0409 - Local regulation of weapons.

66.0410 - Local regulation of ticket reselling.

66.0411 - Sound-producing devices; impoundment; seizure and forfeiture.

66.0412 - Local regulation of real estate brokers, brokerage services.

66.0413 - Razing buildings.

66.0414 - Small wireless facilities.

66.0415 - Offensive industry.

66.0416 - Stands operated by minors.

66.0417 - Local enforcement of certain food and health regulations.

66.0418 - Prohibition of local regulation of certain foods, beverages.

66.0419 - Local regulation of auxiliary containers.

66.0420 - Video service.

66.0421 - Access to video service.

66.0422 - Video service, telecommunications, and broadband facilities.

66.0423 - Transient merchants.

66.0425 - Privileges in streets.

66.0427 - Open excavations in populous counties.

66.0429 - Street barriers; neighborhood watch signs.

66.0431 - Prohibiting operators from leaving keys in parked motor vehicles.

66.0433 - Licenses for nonintoxicating beverages.

66.0435 - Manufactured and mobile home communities.

66.0436 - Certificates of food protection practices for restaurants.

66.0437 - Drug disposal programs.

66.0438 - Limitations on locally issued identification cards.

66.0439 - Environmental, occupational health, and safety credentials.

66.0440 - Battery-powered, alarmed electric security fences.

66.0501 - Eligibility for office.

66.05015 - Background investigation.

66.0502 - Employee residency requirements prohibited.

66.0503 - Combination of municipal offices.

66.0504 - Address confidentiality program.

66.0505 - Compensation of governing bodies.

66.0506 - Referendum; increase in employee wages.

66.0507 - Automatic salary schedules.

66.0508 - Collective bargaining.

66.0509 - Civil service system; veterans preference.

66.0510 - Benefits to officers, employees, agents.

66.0511 - Law enforcement agency policies on use of force and citizen complaint procedures.

66.0513 - Police, pay when acting outside county or municipality.

66.0515 - Receipts for fees.

66.0517 - Weed commissioner.

66.0518 - Defined benefit pension plans.

66.0601 - Appropriations.

66.0602 - Local levy limits.

66.0603 - Investments.

66.0605 - Local government audits and reports.

66.0607 - Withdrawal or disbursement from local treasury.

66.0608 - Separate accounts for municipal fire, emergency medical services practitioner, and emergency medical responder volunteer funds.

66.0609 - Financial procedure; alternative system of approving claims.

66.0611 - Political subdivisions prohibited from levying tax on incomes.

66.0613 - Assessment on racing prohibited.

66.0615 - Room tax; forfeitures.

66.0617 - Impact fees.

66.0619 - Public improvement bonds: issuance.

66.0621 - Revenue obligations.

66.0623 - Refunding village, town, sanitary, and inland lake district bonds.

66.0625 - Joint issuance of mass transit bonding.

66.0626 - Special assessments or charges for contaminated well or wastewater system loans.

66.0627 - Special charges for current services and certain loan repayments.

66.0628 - Fees imposed by a political subdivision.

66.0701 - Special assessments by local ordinance.

66.0703 - Special assessments, generally.

66.0705 - Property of public and private entities subject to special assessments.

66.0707 - Assessment or special charge against property in adjacent city, village or town.

66.0709 - Preliminary payment of improvements funded by special assessments.

66.0711 - Discount on cash payments for public improvements.

66.0713 - Contractor's certificates; general obligation-local improvement bonds; special assessment B bonds.

66.0715 - Deferral of special assessments; payment of special assessments in installments.

66.0717 - Lien of special assessment.

66.0719 - Disposition of special assessment proceeds where improvement paid for out of general fund or municipal obligations.

66.0721 - Special assessments on certain farmland or camps for construction of sewerage or water system.

66.0723 - Utilities, special assessments.

66.0725 - Assessment of condemnation benefits.

66.0727 - Special assessments against railroad for street improvement.

66.0729 - Improvement of streets by abutting railroad company.

66.0731 - Reassessment of invalid condemnation and public improvement assessments.

66.0733 - Repayment of assessments in certain cases.

66.0801 - Definitions; effect on other authority.

66.0803 - Acquisition of public utility or bus transportation system.

66.0805 - Management of municipal public utility by commission.

66.0807 - Joint operation of public utility or public transportation system.

66.0809 - Municipal public utility charges.

66.0811 - Municipal public utility revenues.

66.0813 - Provision of utility service outside of municipality by municipal public utility.

66.0815 - Public utility franchises and service contracts.

66.0817 - Sale or lease of municipal public utility plant.

66.0819 - Combining water and sewer utilities.

66.0821 - Sewerage and storm water systems.

66.0823 - Joint local water authorities.

66.0825 - Municipal electric companies.

66.0827 - Utility districts.

66.0829 - Parking systems.

66.0831 - Interference with public service structure.

66.0901 - Public works, contracts, bids.

66.0903 - Prevailing wage.

66.0905 - Pedestrian malls.

66.0907 - Sidewalks.

66.0909 - Curb ramping.

66.0911 - Laterals and service pipes.

66.0913 - City and county projects, individual or joint; revenue bonding.

66.0915 - Viaducts in cities, villages and towns.

66.0917 - Art museums.

66.0919 - Civic centers.

66.0921 - Joint civic buildings.

66.0923 - County-city auditoriums.

66.0925 - County-city safety building.

66.0927 - County-city hospitals; village and town powers.

66.1001 - Comprehensive planning.

66.10013 - Housing affordability report.

66.10014 - New housing fee report.

66.10015 - Limitation on development regulation authority and down zoning.

66.1002 - Development moratoria.

66.1003 - Discontinuance of a public way.

66.1005 - Reversion of title.

66.1006 - Department of natural resources approval of discontinuance.

66.1007 - Architectural conservancy districts.

66.1009 - Agreement to establish an airport affected area.

66.1010 - Moratorium on evictions.

66.1011 - Local equal opportunities.

66.1013 - Urban homestead programs.

66.1014 - Limits on residential dwelling rental prohibited.

66.1015 - Municipal rent control, inclusionary zoning, prohibited.

66.1017 - Family child care homes.

66.1019 - Housing codes to conform to state law.

66.1021 - City, village and town transit commissions.

66.1023 - Transit employees; Wisconsin retirement system.

66.1024 - Effect of reservation or exception in conveyance.

66.1025 - Relief from conditions of gifts and dedications.

66.1027 - Traditional neighborhood developments and conservation subdivisions.

66.1031 - Widening of highways; establishment of excess widths.

66.1033 - Curative provisions.

66.1035 - Rights of abutting owners.

66.1036 - Building permit for a shoreland structure.

66.1037 - Beautification and protection.

66.1101 - Promotion of industry; industrial sites.

66.1102 - Land development; notification; records requests; construction site development.

66.1103 - Industrial development revenue bonding.

66.1105 - Tax increment law.

66.1106 - Environmental remediation tax incremental financing.

66.1107 - Reinvestment neighborhoods.

66.1108 - Limitation on weekend work.

66.1109 - Business improvement districts.

66.1110 - Neighborhood improvement districts.

66.1111 - Historic properties.

66.1113 - Premier resort areas.

66.1201 - Housing authorities.

66.1203 - Housing authorities; operation not for profit.

66.1205 - Housing authorities; rentals and tenant selection.

66.1207 - Penalties; evidence.

66.1209 - Housing authorities; cooperation in housing projects.

66.1211 - Housing authorities; contracts with city; assistance to counties and municipalities.

66.1213 - Housing authorities for elderly persons.

66.1301 - Urban redevelopment.

66.1303 - Urban redevelopment; plans, approval.

66.1305 - Redevelopment corporations; limitations; incubator.

66.1307 - Urban redevelopment; regulation of corporations.

66.1309 - Urban redevelopment; transfer of land.

66.1311 - Urban redevelopment; acquisition of land.

66.1313 - Urban redevelopment; condemnation for.

66.1315 - Urban redevelopment; continued use of land by prior owner.

66.1317 - Urban redevelopment; borrowing; mortgages.

66.1319 - Urban redevelopment; sale or lease of land.

66.1321 - Urban redevelopment; city lease to, terms.

66.1323 - Urban redevelopment; aids and appropriations.

66.1325 - Urban redevelopment; city improvements.

66.1327 - Urban redevelopment; construction of statute; conflict of laws; supplemental powers.

66.1329 - Urban redevelopment; enforcement of duties.

66.1331 - Blighted area law.

66.1333 - Blight elimination and slum clearance.

66.1335 - Housing and community development authorities.

66.1337 - Urban renewal.

66.1339 - Villages to have certain city powers.

66.1341 - Towns to have certain city powers.