Tax Incremental Districts - Inclusion of Street-Paving Costs in Project Plans.
Milwaukee Code of Ordinances § 304-95
in effect304-95. Tax Incremental Districts - Inclusion of Street-Paving Costs in Project Plans.
1. NEW DISTRICTS. In preparing the project plan for any new tax incremental district, the commissioner of city development shall include in the plan, as project costs, the costs of all street-paving projects anticipated to occur within the district and within one-half mile of the district’s boundaries within the next 6 years, as identified by the city’s most recent 6-year local street-paving program. The commissioner shall consult with the department of public works in identifying all street-paving projects to be included in the project plan. The requirement to include street-paving costs in the project plan for a new tax incremental district may be waived by resolution of the common council.
2. EXISTING DISTRICTS.
a. The commissioner of city development shall prepare, for each tax incremental district that is within one year of fully recovering its project costs, an amendment to the district’s project plan to include, in the “statement of the kind, number, location of all proposed public works or improvements” and the “detailed list of estimated project costs” required by s. 66.1105(4)(f), Wis. Stats., all street-paving projects anticipated to occur within the district or within one-half mile of the district’s boundaries within the next 6 years, as identified by the city’s most recent 6-year local street-paving program, subject to the guidelines set forth in sub. 3. The commissioner shall consult with the department of public works in identifying all street-paving projects to be included in the project plan.
b. No project plan amendment shall be required under this subsection if any of the following is true:
b-1. An extension of the expenditure period for the district is prohibited under state law.
b-2. The district is a developer-funded tax incremental district in which a developer funds project costs up front and the city repays the developer over time using actual tax incremental revenue received.
b-3. The common council has approved a resolution permitting the district to donate excess revenues to one or more underperforming recipient tax incremental districts to insure that the indebtedness of those districts may be retired within the districts’ statutory lives.
c. No provision of this subsection shall be interpreted as prohibiting the commissioner from preparing a project plan amendment, for the purpose specified in par. a, more than one year prior to the anticipated closing-out of a tax incremental district.
3. GUIDELINES FOR AMENDING PROJECT PLANS. A project plan amendment prepared under sub. 2 shall:
a. Fund additional eligible public improvements which have a direct impact on the redevelopment achieved in the district.
b. Enumerate how the additional public improvements will improve the long-term viability of the district.
c. Provide an amount of funding that is limited to the amount of tax incremental revenue generated within the district in the year preceding the amendment.
d. Provide that, upon completion of the improvements, the district shall be closed out without the need for additional action by the city, unless the life of the district is further extended under s. 304-96.
e. Provide funding for additional public improvements only to the extent that the district’s indebtedness can still be retired within the maximum statutory life for the district.
4. JOINT REVIEW BOARD. The project plan amendment prepared under sub. 2 shall not be effective unless approved by the joint review board established pursuant to s. 66.1105(4m), Wis. Stats.
Source: City of Milwaukee Legislative Reference Bureau, Milwaukee City Charter and Code of Ordinances (city.milwaukee.gov master PDFs)URL: https://city.milwaukee.gov/ImageLibrary/Groups/ccClerk/Ordinances/Volume-3/CH304.pdf#page=34Fetched: 10/26/2026