Wausau Walgreens is latest case of dark store tax loophole, costing residents over $120,000...

City taxpayers will lose nearly $23,000 this year when the city refunds Walgreens for a portion of its taxes in the latest case of a "dark store" tax loophole in Wisconsin that left Wausau taxpayers on the hook for over $120,000 in the past five years.

Bill seeks to bar large retailers from using the ‘dark store loophole’ in property tax battles

Portland, Maine: The bill, expected to appear before the Legislature’s Taxation Committee, would require that retail sales facilities more than 20,000 square feet be valued based on current use, or, if vacant, according to their highest and best use...

Local officials seethe as Republicans block move on 'dark stores' loophole

Village of Somers President George Stoner said it’s just one excuse after another.

“They say it would be bad for business,” Stoner said. “It’s not bad for business. Businesses need to pay their fair share.”

Check out the latest Magazine: NOVEMBER 2023 - TRANSPORTATION

Check out the latest Magazine: NOVEMBER 2023 TRANSPORTATION (PDF)

Thank You Tour to Honor Key Legislative Leaders

PFAS Settlement Webinar Video Available

Food For Thought - Monthly Brown Bag Lunch Series

Register Today for the Municipal Assessors Institute

Legislative Updates and the Capitol Buzz

Welcome New League Board President, Emily Berge

League Welcomes New Board President Emily Berge 11-2-23 Press Release (PDF)

Resources, Grants and Opportunities

League Board Announces 2nd Vice President, Randy Meyer

League Board Announces Second Vice President Randy Meyer 11-6-23 Press Release (PDF)

WI Salt Wise Information and Fall Events

*NEW* Spreader Calibration Workshop

Nov. 1 - City of Lake Geneva

Hands-on demo and bring your own salter for calibration support. This event is hosted through APWA and free to all municipalities, both APWA members and non-members.

Salt Wise Winter ...

League Member? Join us! Roundtable - Schedule

If you are a elected official or League member, please join us for our monthly League Member Roundtables, held the second Tuesday of every month from noon to 1:00 p.m. via Zoom. 

Zoom Information for all Roundtable calls. 

Upcoming dates:&...

Share your Transitions with Us!

You Could Be Featured in the Municipality Magazine...

City of Fountain City

How does the levy limit impact your community's services?    Over the years, reduced our police department from one full time officer and multiple part-time officers, to just two part-time officers which combined only work about...

Village of Sharon

How does the levy limit impact your community's services?    This past year, we were not able to fill a full time police officer position because of financial reasons. Additionally we haven't been able to replace equipment in ou...

City of Waupaca

How does the levy limit impact your community's services?    We have not cut any services at this time. 

How does the levy limit impact your community's budgeting practices and finances, eg, your amount of borrowing?&...

City of Kewaunee

How does the levy limit impact your community's services?    A new report issued by the Public Policy Forum clearly shows that Wisconsin is more dependent upon property taxes than any other Midwestern states. In my opinion, this fact put...

City of Washburn

How does the levy limit impact your community's services?    Limitations on staff - FTE's have been decreasing over the years. Strain on capital equipment purchases that do not have a long life that we do not want to borrow for ...

Village of Rosholt

How does the levy limit impact your community's services?    We haven't been able to consider hiring a building/inspector/zoning administrator. 1/2 as much being appropriated towards future street projects.

How does the levy limit impact ...

Village of Merton

How does the levy limit impact your community's budgeting practices and finances, eg, your amount of borrowing?     We are not going to be able to keep up with road repairs in the future. Road construction costs and going up and the new ...

Village of Monticello

How does the levy limit impact your community's services?    Had a successful levy increase with passing of referendum - $218,000/year for next five years. (Above budget number includes this increase.) Only way to keep employees...

Village of Oostburg

2018 Net New Construction - 5.12%

City of Algoma

How does the levy limit impact your community's services?    It restricts the amount of sidewalks we can repair/replace and as the fixed costs increase (utilities such as heat, electric, water, sewer, etc.) and our revenues have...

Village of Valders

How does the levy limit impact your community's services?   We have managed to not have to much impact on our services. But everything else gets cut. Equipment replacement pushed out 5 to 7 years more, which results in higher equipment m...

Social Media in Local Government

May 2023, by Maria Davis, Assistant Legal Counsel

Municipal Regulation of Solar Energy Systems

Licensing & Regulation 405, December 2022, Eric B. Hagen, Attorney, Boardman & Clark LLP

Publication Requirements for Cities/Publication Requirements for Villages

November 2022, by Claire Silverman, Legal Counsel, Maria Davis, Assistant Legal Counsel and Steven Hawkins, League Law Clerk

Exercise Caution When Creating Easements on Plats

Platting 175, October 2022, Derek Punches, Attorney, Stafford Rosenbaum LLP

Wisconsin Referendums at a Glance

Elections 609, September, 2022, Steven Hawkins, Law Clerk, Maria Davis, Assistant Legal Counsel, Curt Witynski, Deputy Executive Director, League of Wisconsin Municipalities

Sign Regulations Post Austin v. Reagan National

Licensing and Regulation 404, August 2022, Liz Majerus, Assistant City Attorney, Sheboygan

Understanding and Complying With Wisconsin’s Open Meetings Law

Governing Bodies 315 R11, Part 2, July 2022, Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

Understanding and Complying With Wisconsin’s Open Meetings Law

Governing Bodies 135R11 (Part 1), June 2022, Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

Got a Few Minutes for Minute Minutiae?

Governing Bodies # 373 R2, May 2022, Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

Limitations on Federal Grant Conditions

Miscellaneous 23, April 2022, Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

Is Your Website Accessible to People With Disabilities?

Public Buildings and Property # 229R1, March 2022, Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

Suspicionless Drug Testing Subject to Constitutional Constraints

Employees 302-R1, February 2022, Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

Law Enforcement Agencies’ New Recordkeeping and Sharing Obligations

Police 315, January 2022, by Attorneys Ryan P. Heiden and Audrey R. Merkel, von Briesen & Roper, s.c.

Municipal Publication Requirements

Publications 125R2, December 2021, Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

Governing Body Member Salaries

Salaries 426 R-2, November 2021, by Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

First Amendment Protects Objectionable Content

Powers of Municipalities 942, September 2021, by Sherri Russell, City Attorney, Lake Jackson, Texas, reprinted with permission from IMLA’s Municipal Lawyer

Enforcement of Wisconsin’s Sunshine Laws

Governing Bodies 411, Public Records 152, August 2021, by Assistant Attorney General Paul Ferguson, DOJ Office of Open Government

Ethics and Conflicts of Interest Part 3: The Incompatibility Doctrine and Miscellaneous Conduct...

Compatibility of Office 609, Pecuniary Interest 396, August 2021 by Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

Ethics and Conflicts of Interest Part 2: Private Interest in Public Contracts*

Pecuniary Interest 395, July 2021 by Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

Ethics and Conflicts of Interest Part 1: The State Ethics Code*

Pecuniary Interest 394, June 2021 by Maria Davis, Assistant Legal Counsel and Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

The Role of the Municipal Clerk

Officers 772 R, May 2021 by Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

Land Use Decisions and the Rule Of Law

Powers of Municipalities 941, April 2021 by Matthew Dregne, Partner, Stafford Rosenbaum LLP

Zoning or Subdivision Regulation? It Can Matter!

Platting 174 Zoning 526, April 2021 by Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

Ten Tips for Using Your Municipal Attorney More Effectively

Officers 763R1, March 2021 by Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

Discretionary Immunity in Slip and Fall Case

Liability 439, February 2021 by Attorneys Ted Waskowski and Kyle W. Engelke, Stafford Rosenbaum LLP

Qualified Immunity Acknowledges Legal Realities

Liability 438, January 2021 by Kail Decker, City Attorney and Patrick Mitchell, Chief of Police, City of West Allis

Enforcing Seasonal Weight Limitation Ordinances

Traffic Regulation 432, December 2020 by Attorneys E. Joseph Kershek and Kimberly Kershek

“This Is Not My Beautiful House…” (Strategies for Dealing with Dilapidated Properties)

Nuisances 161, December 2020 by Attorney Nathan Bayer, Crivello Carlson s.c.

Garbage Collection and Recycling FAQs

Sanitation 30, December 2020 by Curt Witynski, Deputy Director, League of Wisconsin Municipalities

Apartment Inspection and Landlord Registration Programs

Powers of Municipalities 940, November 2020 by Curt Witynski, JD, Deputy Executive Director, League of Wisconsin Municipalities

After State Interference, Financial Incentives Encourage Employee Residency

Employees 367, November 2020 by Curt Witynski, JD, Deputy Executive Director, League of Wisconsin Municipalities

Funding Streets Through Transportation Utility Fees

Powers of Municipalities 939, September 2020 by Curt Witynski, J.D., Deputy Executive Director, Claire Silverman, Legal Counsel, Maria Davis, Assistant Legal Counsel, League of Wisconsin Municipalities

Oversight of Municipal Police Departments in Wisconsin

Police 314, August 2020 by Claire Silverman, Legal Counsel, League of Wisconsin Municipalities

Wisconsin’s Recreational Immunity Statute: How Much Protection Does It Offer?

Liability 390R2

Understanding League Legal Services

Misc 1R4

You’re in the Public Sector Now!

Misc 22

Focus: The Board of Review in Uncertain Times

Taxation 1060

Short-Term Rentals

Licensing and Regulation 403

Accessory Dwelling Units: A Provocative Alternative to Traditional Housing

Housing 22

Municipal Utility Governance: Options & Responsibilities

Public Utilities 356

The Robots Are Coming: Planning for Autonomous Vehicles

Transportation 1

Elections Q & A

Elections 608

Intergovernmental Cooperation in Wisconsin

Powers of Municipalities 937

DOL Raises Earnings Threshold for FLSA Exemptions

Employees 355

Public Comment Q&A

Governing Bodies 410

Court of Appeals Upholds Denial of Cell Tower Permit

Licensing & Regulation 402

ABCs on CBD

Licensing & Regulation 401

Putting "Responsible" Back into "Lowest Responsible Bidder"

Contracts 403

Cities Successfully Defend Against Dark Store Challenges - You Can Too

Taxation 1059

Wisconsin Villages Come in All Shapes and Sizes

Municipal Corporations 60

Local Government Environmental Cost Recovery Tools

Liability 437

Municipal Immunity for Discretionary Acts Survives - For Now

Liability 436

Warrantless Blood Draws of Unconscious Drunk Drivers

Police 313

A Comparison of the First Three Approved Financial Assistance Programs for...

Public Utilities 355

An Overview of the Public Trust Doctrine

Miscellaneous 5R-1

Dealing with Limitation of Liability Clauses in Contracts

Contracts 402

Roles and Authority of Governing Body Members

Governing Bodies 409

Charging or Increasing Recycling Fees Does Not Impact a Community’s Levy Limit

Taxation 1058

Summertime and (Pre-Mosquitos) the Living Is Easy

Employees 272R3, Licensing & Regulation 400, Miscellaneous 21

Business Purpose Unnecessary for “Agricultural” Classification

Taxation 1057

Bonding/Insurance Requirements for Municipal Officials

Fidelity Bonds 33 R-2

Comprehensive Plan Amendments

Commissions 185

Court Declines Invitation to Revamp Governmental Immunity

Courts 369, Liability 435

Courts 369 Wisconsin Supreme Court declined to adopt interpretation of governmental immunity statute that would reverse longstanding precedent and expand municipal liability under sec. 893.80(4) explaining that to do so would create problems for governmen...

Panhandling Ordinances after Reed and Norton

Licensing/Regulation 399, Ordinances/Resolutions 511: Legal comment discussing the constitutionality of panhandling ordinances in the wake of Reed v. Town of Gilbert, 135 S.Ct. 2218 (2015) and Norton v. City of Springfield, 806 F.3d 411 (7th Cir. 2015).

Nuisance Concerts Separate Events

Liability 434, Nuisances 160: Concerts constituting a nuisance are considered separate events for purposes of the 120-day notice timeline in Wisconsin Statute § 893.80(1d). Yacht Club at Sister Bay Condo Assn., Inc. v. Village of Sister Bay, 2019 WI 4.

Wisconsin Cities Have Class!

Municipal Corporations 59: Provides overview of Wis. Stat. sec. 62.05 which classifies cities as 1st, 2nd, 3rd and 4th class cities based on population as well as procedure for altering classification and some differences between the different classes.

Municipal Employees are Employees at Will

Employees 350

WI Fair Employment Act: New Amendments Address Arrest & Conviction Discrimination in Licensing

Licensing & Regulation 398

New Records Schedule Approved for Municipalities

Public Records 151

Whitewater Common Council again elects Singer as president

...all of the state legislators representing the City of Whitewater, Governor Tony Evers and the League of Wisconsin Municipalities.

In summary, the council approved resolutions in support for shared revenue funding increases, increases in levy limit flexi...

School, city elected officials mostly from East Side

"That's the beauty of local control," Witynski [Deputy Executive Director, the League] said. "Communities can design their forms of government and how they elect people and what they think is best for their community."

Manitowoc Art Forward: Museums making a difference throughout Wisconsin

The event, organized by Arts Wisconsin, the League of Wisconsin Municipalities and Wisconsin Federation of Museums, will be celebrating the contributions museums make to our state.

Village Board denies Walgreen’s excessive assessment claim

According to the League of Wisconsin Municipalities, attorneys for big box stores use the dark store loophole to argue that the value of a new store in a busy commercial district should be based on the value of former retail properties in unpopular areas ...

No liquor license issued for Fox Lake Dollar General store

The Fox Lake City Council decided the city has enough liquor stores when it rejected an application from the new Dollar General store to sell booze beyond the beer it has already been approved for.

City of Clintonville offers full-time employees paid parental leave

A new policy in the updated personnel manual approved by Clintonville City Council at its March meeting puts the focus on growing families.

Civics Is Name Of The Game In New Wisconsin Competition

Former Madison Councilwoman Concerned About Participation In Government Created Wisconsin Civics Games

Local officials say county pressuring communities to take on roads — and their cost

“Brown, Eau Claire, Milwaukee, Waukesha and Racine counties do not require jurisdictional transfers,” said Jerry Deschane, executive director of the League of Wisconsin Municipalities, which lobbies on behalf of the state’s cities and villages.

High court upholds big property tax break for Lake Country home owner

Curt Witynski, deputy director of the League of Wisconsin Municipalities, said after the Court of Appeals ruling that the group warned about just such consequences when the Legislature first considered the ag classification about 12 years ago.