Housing

signed · Wisconsin · Assembly Apr 9, 2026

AB 182: Relating to: changes to the low-income housing tax credit. (FE)

AB 182 amends state tax statutes to clarify how low-income housing tax credits are allocated to owners in multi-entity business structures. It specifies that partnerships, limited liability companies, and tax-option corporations cannot claim the credit directly; instead, partners, members, or shareholders must claim it based on their ownership share or a written agreement. A new provision (76.639(3)(b)) explicitly allows insurers who are partners/members/shareholders to claim credits based on their stake in qualifying housing projects. The bill requires entities to calculate and provide credit allocations to owners, with written agreements needed for non-proportional allocations, and holds individual claimants responsible for tax disputes.

Topics ✓ HousingSupports HousingClarifies allocation of low-income housing tax credits to ensure proper use, supporting affordable housing development through tax credit program integrity.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Housing

signed · Wisconsin · Assembly Apr 9, 2026

AB 454: Relating to: a workforce home loan program. (FE)

AB 454 establishes a statewide "workforce home loan" revolving loan program to help low-to-moderate income workers purchase homes. It creates a new fund that will provide loans to first-time homebuyers whose household income is at or below 100% of the local area median income, with requirements including no prior residential property ownership in the past three years and meeting specific debt-to-income and credit score standards (minimum 580 FICO score for deferred payment options). The program uses repayments from existing loans to replenish the fund, allowing it to serve more borrowers over time. This directly affects eligible workforce households in housing markets across the state who qualify under the defined income and underwriting criteria.

Topics ✓ HousingSupports HousingEstablishes statewide loan program for low-income first-time homebuyers, directly funding affordable housing access through income-based home purchase assistance.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Housing

signed · Wisconsin · Senate Apr 9, 2026

SB 480: Relating to: residential tax incremental districts. (FE)

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands local authority to create tax incremental districts (TIDs) for development funding, extends TID lifespans, and adds fiscal accountability measures, strengthening budget tools for municipal projects.85% confidence ✓ HousingSupports HousingExtends residential TID authority to towns and increases development timeframe, enabling more housing projects through tax financing mechanisms.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Housing

signed · Wisconsin · Assembly Apr 9, 2026

AB 375: Relating to: modifications to the historic rehabilitation tax credit. (FE)

AB 375 modifies Wisconsin's historic rehabilitation tax credit program. It extends the credit to cover rehabilitation work completed after 2025, maintaining a 20% credit on qualified rehabilitation costs (minimum $50,000) for certified historic structures and qualified rehabilitated buildings. The bill adds new certification requirements through the Wisconsin Economic Development Corporation and allows taxpayers to transfer unused credits to other entities subject to state taxes. This directly affects property owners and developers who rehabilitate historic buildings in Wisconsin, providing them with a tax incentive for such projects. The changes align Wisconsin's credit with federal rules while updating eligibility and claim procedures.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends historic rehabilitation tax credit program, maintains 20% credit for qualified work, and allows credit transfers - providing tax relief and incentivizing rehabilitation projects.95% confidence ✓ HousingSupports HousingBill extends tax credit for historic rehabilitation, incentivizing preservation and development of existing housing stock, directly supporting housing development as defined in the topic.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Housing

signed · Wisconsin · Assembly Apr 2, 2026

AB 453: Relating to: required approvals of rezoning requests related to residential development, contents of and consistency of local ordinances with local comprehensive plans, certain tax incremental district project costs related to residential development, and tax incremental district lifespan extension. (FE)

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.

Topics ✓ EnvironmentSupports EnvironmentMandates mapping of environmentally sensitive areas in land-use plans, requiring local ordinances to align with conservation-focused planning for residential development.85% confidence ✓ HousingSupports HousingMandates comprehensive plans with residential development projections and aligns ordinances, facilitating housing development through streamlined rezoning and planning consistency.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Housing

signed · Wisconsin · Assembly Mar 27, 2026

AB 737: Relating to: financing certain infrastructure by special charge approved by a neighborhood improvement district.

AB 737 allows municipalities to establish neighborhood improvement districts that can impose special property charges to fund infrastructure directly related to residential development within those neighborhoods. Property owners in designated districts would pay these charges, which can be collected in installments over time and included in regular tax bills, rather than requiring delinquency. The bill requires districts to specify exactly which infrastructure projects the funds will support and how charges are calculated per parcel, while allowing exemptions from notice requirements if a single owner holds all properties in the district. This legislation affects local property owners and municipalities by creating a new mechanism for financing neighborhood-specific infrastructure improvements through targeted assessments.

Topics ✓ HousingSupports HousingFunds infrastructure for residential development through neighborhood districts, enabling new housing projects without explicit affordability focus.85% confidence ✓ TransportationSupports TransportationFunds neighborhood infrastructure projects via special property charges, directly supporting transportation infrastructure development within residential areas.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Housing

signed · Wisconsin · Assembly Dec 10, 2025

AB 280: Relating to: workforce housing and childcare awards under the business development tax credit. (FE)

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands tax credits for business investments in workforce housing/childcare, providing tax relief to businesses through reduced tax liability.95% confidence ✓ HousingSupports HousingTax credits incentivize businesses to develop workforce housing for employees, directly advancing affordable housing through financial incentives.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax credits for businesses to invest in employee housing/childcare, enhancing workplace benefits and supporting labor retention through improved employment conditions.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Housing

signed · Wisconsin · Assembly Jul 8, 2025

AB 140: Relating to: limitations on the total value of taxable property that may be included in a tax incremental financing district created in the city of Port Washington. (FE)

AB 140 creates a specific exception in Wisconsin statute for Port Washington's Tax Incremental District Number 5, removing a standard 12% limit on the total taxable property value that can be included in such districts. This bill directly affects the city of Port Washington and its Tax Incremental District Number 5, allowing that district to exceed the usual property value cap. The key mechanism is adding a new statutory provision (66.1105 (17) (h)) that explicitly states the 12% limit does not apply to this specific district. The bill was enacted as 2025 Wisconsin Act 16 after approval by the Governor.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves 12% cap on TIF district property value, enabling Port Washington to use expanded fiscal tools for local economic development projects, strengthening municipal budget flexibility.95% confidence ✓ HousingSupports HousingRemoves 12% property value cap for Port Washington's TIF district, enabling expanded development financing which typically supports housing projects and growth.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Housing