Housing

SB 480 modifies Wisconsin's rules for residential tax incremental districts (TIDs), which are special tax zones used to fund local development projects. It allows towns with sewer systems to create residential TIDs using city-level powers (previously limited to cities), extends the standard TID lifespan to 20 years (up from 15), and adds conditions for extensions: cities must provide an independent audit proving they cannot repay project costs within 20 years to request a 3-year extension. The bill also clarifies that project costs for residential TIDs can include expenses for newly platted single-family homes and adjusts lot size requirements for residential developments. These changes apply to TIDs created on or after October 1, 2004, with specific adjustments for districts approved after March 3, 2016.

AB 453 requires counties and cities to include specific elements in their comprehensive land-use plans, such as 20-year projections of residential development (in 5-year increments) and maps showing current/future land uses, including environmentally sensitive areas. It mandates that local ordinances related to residential development must align with these plans, though density requirements (specifying minimum/maximum residential units per acre) apply only to cities, not towns or counties. The bill affects local governments by standardizing planning processes for residential growth and ensuring consistency between zoning rules and long-term land-use goals. It does not create new taxes or funding but updates existing planning statute requirements.

AB 280 amends Wisconsin tax credit rules to allow businesses to claim up to 15% of qualifying investments in workforce housing (for employees) and childcare programs as tax credits. It directly affects businesses that build, rehab, or establish housing/childcare for their employees, including contributions made to third parties like local revolving loan funds. The bill defines "investments" to include both direct capital expenditures and third-party contributions toward these projects. The tax credit applies to taxable years beginning January 1, 2026, and is administered by the Wisconsin Economic Development Corporation.