- 2026 LEGISLATURE LRBs0532/1LRB-5648/1 EVM:klm&skwMDE:klm ASSEMBLY SUBSTITUTEBILL AMENDMENT839 1,January TO6, ASSEMBLY2026 BILL- 839Introduced Februaryby 19,Representative 2026S -WEARINGEN Offered, cosponsored by RepresentatWEARINGENSenator F ELZKOWSKI .

Referred to Committee on Ways and Means.

andof 86.31the (2)statutes; (b);

to create 86.31 (2) (hm) and 86.31 (2) (hs) of the statutes;

county performance of certain town highway contracts and allowing the Town of Three Lakes in Oneida County to create a tax incremental district in the same manner as a city or village.

Analysis by the Legislative Reference Bureau This bill allows the Town of Three Lakes in Oneida County to create a tax incremental district (TID) in the same manner as a city or village.

Current law provides that a town may create a TID in the same manner as a city or village if the equalized value of all taxable property in the town is at least $500 million and the town’s population is at least 3,500.

Current law, however, allows the Town of Brookfield in Waukesha County, the Town of Somers in Kenosha County, the Town of Freedom in Outagamie County, the Town of Cable in Bayfield County, and the Town of Gibraltar in Door County to create a TID in the same manner as a city or village without having to satisfy the value and population requirements.

For further information see the local fiscal estimate, which will be printed as an appendix to this bill.

- 2026 Legislature - 2 - LRB-5648/1 MDE:klm ASSEMBLY BILL 839 S ECTION 1 60.23 (32) (b) 1.

-END 2026) Legislature - 2 - LRBs0532/1 EVM:klm&skw SECTION 2 S ECTION 2.

86.31 (2) (b) of the statutes is amended to read:

86.31 (2) (b) Except as provided in par.

(d), improvements for highway construction projects funded under the program shall be under contracts.

Such contracts shall be awarded on the basis of competitive bids and shall be awarded to the lowest responsible bidder.

If a city or village does not receive a responsible bid for an improvement, the city or village may contract with a county for the improvement.

Subject to pars.

(hm) and (hs) and s.

59.52 (30), a town may contract with a county for the improvement subject to the criteria and procedures promulgated as rules under sub.

(6) (h).

S ECTION 3.

86.31 (2) (hm) of the statutes is created to read:

86.31 (2) (hm) If the department determines that a violation under par.

(hs) has occurred, the county may not contract with a town under sub.

(6) (h) for 2 years.

S ECTION 4.

86.31 (2) (hs) of the statutes is created to read:

86.31 (2) (hs) No county may do any of the following:

1.

Contract with a town for a town road improvement if the written and sealed estimate for that improvement was prepared by a county.

2.

Commence a town road improvement for a town unless sub.

(6) (h) 2.

has been satisfied.

(END)