Guide to Community Planning in Wisconsin by Brian W. Ohm

Chapter 2:  Types of Plans & Overview of Implementation Tools
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2.10.2  Impact Fees

Cities, villages, towns, and counties may impose impact fees.(89) Impact fees are financial contributions imposed on developers by a local government as a condition of development approval.

Impact fees are one response to the growing funding gap in infrastructure dollars between revenues and needs. Impact fees help shift a portion of the capital cost burden of new development to developers in an effort to make new development responsible for serving itself rather than raising taxes on existing development. Local governments can use impact fees to finance highways and other transportation facilities, sewage treatment facilities, storm and surface water handling facilities, water facilities, parks and other recreational facilities, solid waste and recycling facilities, fire and police facilities, emergency medical facilities, and libraries. Impact fees cannot be used to fund school facilities. Counties cannot use impact fees to fund highways and other transportation related facilities.

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(89) Wis. Stat. §66.55.

Wisconsin Statutes