Wisconsin Senate passes bill by Sen. Patrick Testin exempting Middleton TID 6 from 12% taxable value cap

Passed bill authored by State Sen. Patrick Testin seeks to modify restrictions on Tax Incremental District Number 6 in Middleton, aiming to exempt it from the standard taxable value cap while limiting its lifespan for housing improvements, according to the Wisconsin State Senate.

It passed both chambers as of May 13, clearing the Assembly by a vote of 97-0 and the Senate by a vote of 32-1.

Gov. Tony Evers signed the bill into law on May 16.

The bill, introduced as SB24 on Feb. 5, during the 2025 session, was summarized by the state legislature as follows: “limitations on the total value of taxable property that may be included in, and the lifespan of, a tax incremental financing district created in the city of Middleton. (FE)”.

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, the bill exempts Tax Incremental District (TID) Number 6 in the city of Middleton from the current law’s 12% cap on the total equalized value of taxable property included in a new or amended TID relative to the city’s overall taxable property value, provided the district is established by June 1, 2025. Additionally, the bill prohibits extending the lifespan of TID Number 6 for housing stock improvements beyond the standard term, even if other conditions for such an extension are met. This creates an exception specifically for Middleton’s TID Number 6, altering the limits and potential longevity of this TID compared to standard regulations.

In the Assembly, 44 Democrats and 53 Republicans voted in favor, with no opposition.

Meanwhile, in the Senate, 15 Democrats and 17 Republicans voted in favor while one Republican voted against it.

Senators Testin, Hesselbein, Ratcliff and Spreitzer introduced the bill in the Wisconsin Senate on Feb. 5 during the 2025 legislative session. The bill was also co-authored by Rep. Tony Kurtz (Republican-41st District), Sen. Melissa Ratcliff (Democrat-16th District), and Sen. Mark Spreitzer (Democrat-15th District).

The bill was also co-sponsored by Rep. David Armstrong (Republican-67th District), Rep. Margaret Arney (Democrat-18th District), Rep. Mike Bare (Democrat-80th District) and eight other co-sponsors.

Testin graduated from the University of Wisconsin at Stevens Point in 2011 with a BS.

Testin, a Republican, was elected to the Wisconsin State Senate in 2017 to represent the state’s 24th Senate district, replacing previous state senator Howard Marklein.

In Wisconsin, the legislative process starts when a senator, constituent, group, or agency proposes an idea for a bill. After drafting, the bill is introduced, numbered, and referred to a committee for review and public input. If approved, it moves through three readings and votes in both the Senate and Assembly. Once both chambers pass the same version, the bill goes to the governor, who can sign it, veto it, or let it become law without a signature. Only a small share of bills introduced each session ultimately become law. You can learn more about the Wisconsin legislative process here.