Bill > AB1188

Introduced Session

This bill authorizes the creation of emergency services districts as political subdivisions of the state for the provision of fire protection services, emergency medical services (EMS), or both. These districts may levy a tax on taxable property in the district. Under current law, depending on population and classification, most cities, villages, and towns are required to provide fire protection services, and generally may choose from a number of operational structures to provide those services. Towns are required to operate ambulance services, or may contract with a provider for those services. Cities, villages, and counties may provide EMS, but are not required to do so. Current law authorizes fire departments and EMS providers to cooperate in multiple ways. Local governments generally may establish joint fire departments, enter into cooperative service agreements, or contract with one another or with private companies for the provision of services. Local fire departments may provide mutual assistance within each other’s jurisdiction, upon request. EMS providers must maintain mutual aid and coverage agreements with other providers that are within or adjacent to each provider’s primary service area. Also, although not explicitly authorized by statute, local governments and providers may choose to join services within a “district”; this type of district is based on written agreements and is not a local unit of government under current law. The bill authorizes two or more cities, villages, or towns to jointly create an emergency services district as a separate unit of government in a special purpose district. The district must provide fire protection, EMS, or both. FORMATION Under the bill, a district is created using the following procedures. The sponsoring municipalities must first adopt enabling resolutions declaring the mutual intent to create the district. By September 1 of the year in which the enabling resolutions are adopted, the municipalities must each adopt a resolution or ordinance with an agreement on the number and apportionment of district board members and on a list of issues that are subject to review by a veto panel. A method of appointing temporary members to serve until the spring election on the first Tuesday in April must also be included in the terms of the agreement; district board members are then elected in the spring election. Board members, whether appointed or elected, must be qualified electors of the areas within the district. The agreement may also address any other issue the municipalities choose to address. A district must begin providing services on January 1 of the year following the election of the board members. Each municipality that joins a district must transfer to the district all real property and attachments that relate to the fire protection services or EMS the district will provide, all vehicles and specialized equipment that have a fair market value of at least $20,000, and any liability for debt that is associated with such property and assets. The municipality may also transfer, sell, lease, or donate to the district, or to any other person if the district does not want the item, any other property or asset. Any unused property or assets must be returned to the municipalities. Under the bill, an existing joint department that becomes covered by an emergency services district and owns any property that would otherwise be subject to transfer by a municipality, must transfer the property to the district. Under the bill, if a municipality joins an emergency services district, the entirety of the municipality’s territory must be in that district. The territory of a municipality may be in only one district. The territory of a district may be in more than one county. Services may be delivered to a municipality that does not join the district, if a contract with mutually agreeable terms is reached. A municipality may contract with one or more districts to receive fire protection services or EMS, or both, and a district may contract with a municipality to provide partial service to that municipality. The bill provides that municipalities that join or are an existing member of an emergency services district are exempt from certain maintenance of effort certification requirements established under 2023 Wisconsin Act 12. Specifically, a municipality that has joined as a member or is an existing member of a district may provide a certified statement to that effect with respect to the relevant service in lieu of the certification otherwise required. The exemption applies to any year in which the municipality is a member of a district. BOARD MEMBERS If the municipalities have chosen to use an apportionment plan, the plan must divide the district into apportioned geographic areas for the election of the board members. All apportioned geographic areas must be of substantially equal population and the boundaries must coincide with existing ward boundaries. If the municipalities have chosen to not use an apportionment plan, board members are elected at large within the district. The district board must have an odd number of members. The minimum number of district board members is five and the maximum is nine. Board members serve staggered three-year terms and must elect among themselves a chairperson, vice chairperson, secretary, and treasurer. District board members must be residents of the district, and, if an apportionment plan is used, must be residents of the apportioned area for which the board member is elected. The district board members govern the district and may take action by majority vote. The board members may adopt bylaws to direct the district’s activities and may vote to take other district actions, such as entering into contracts. The board members may choose a name for the district, and may change the name at any time. Also under the bill, a district board is required to establish a board of emergency services commissioners. commissioners must consist of five citizens appointed by the chairperson of the district board. The board generally follows the statutory procedures applicable to existing boards of police and fire commissioners. EMPLOYEES A district may employ personnel and may fix and regulate compensation. The bill also explicitly allows a district to use the services of volunteer fire fighters, EMS practitioners, and emergency medical responders. Under the bill, employees of a sponsoring municipality who performed duties relating to the same or a substantially similar function must be offered employment by the district in order of aggregate seniority among the sponsoring municipalities to the extent that the district engages in hiring for the same or substantially similar functions. The bill requires that if a collective bargaining agreement with a sponsoring municipality that covers an individual on the date that the individual begins employment with the district, the district must abide by the terms of the collective bargaining agreement for that individual until the expiration of the agreement or adoption of a collective bargaining agreement with the district, whichever occurs first. When initially creating a collective bargaining unit at a district, if a majority of former municipality employees were represented by the same representative, that representative becomes the initial representative without filing a petition to select a representative and conducting an election. In addition to the district’s other employees, the district board must appoint a person to serve as clerk for the district. The district clerk serves under the direction of the district board. The bill also provides that if a district board elects to participate in the Wisconsin Retirement System, the effective date of the election is the first day of the first month following the election. REVENUE To carry out its functions, a district may levy a tax on taxable property in the district. The property tax levy may only be increased each year by the district’s valuation factor in the same manner as local levy limits apply to a town. Upon the creation of a district, the amount of money appropriated by each joining municipality is included in the district’s base year budget, and the amount of each joining municipality’s levy is decreased to reflect the cost of the services that have been transferred. In lieu of levying a local property tax, a district may impose a fee for the cost of the protection services it provides. The board members must adopt a resolution imposing the fee, and the fee must be authorized by referendums in every municipality that is part of the district. The total amount of revenue collected by the fee cannot exceed the amount of revenue collected from the property tax for the last year in which that tax was imposed. A district also has the general authority to charge fees for its services to municipalities that are part of the district or that contract with the district. For capital improvements to property or facilities, a district may issue debt in the form of borrowing or municipal bonds. A district is eligible for the state’s expenditure restraint program, if other eligibility criteria are met. The bill requires a veto panel to be in place for the first five years after a district is created. The chief executive officer of each municipality that is part of the district is a member of the veto panel. Issues and actions that are subject to review by the veto panel must be agreed upon at the time of creating the district and must be listed in the agreement that is adopted by resolution or ordinance of each municipality joining the district. If the district board takes action on an identified veto issue, the district clerk must send a written description of the action to each member of the veto panel and to the clerk of each municipality that is part of the district. If a member objects to the action, written notice of the objection must be given to the district clerk within 10 days of receiving the description of the action. If at least 50 percent of the members of the panel object, the action of the district board is vetoed. A veto may be overridden by a two-thirds vote of the district board members. CHANGES IN DISTRICT MEMBERSHIP A district may expand to include additional cities, villages, or towns, if the joining municipality adopts a resolution requesting inclusion in the district and at least 50 percent of the sponsoring municipalities approve the inclusion. A city, village, or town may withdraw from a district, if the withdrawing municipality adopts a resolution declaring its intention to withdraw from the district and two-thirds of all of the other sponsoring municipalities adopt resolutions approving the declaration. Upon withdrawal, a proportionate amount of levy authority, fees, and of the budget charged to a municipality for the services provided by the district must be returned to that municipality, as well as a proportionate amount of liability for any debt. If a city or village whose territory is in one district annexes territory that contains property or facilities that are located in a different district, the other district must transfer ownership of the property or facilities that are located in the annexed territory to the district that serves the city or village that annexed the territory. A settlement agreement must provide compensation for the property or facilities that are transferred. DISSOLUTION A district may be dissolved by action of the district board. Provisions for payment of debt must be made, and property must be transferred to the sponsoring municipalities. If the district is dissolved, a proportionate amount of levy authority, fees, and of the budget charged to a municipality for the services provided by the district shall be returned to that municipality, as well as a proportionate amount of liability for any debt. Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill. For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.

AI Summary

Committee Categories

Clint Anderson (D)*,  Karen DeSanto (D)*,  Jodene Emerson (D)*,  Joan Fitzgerald (D)*,  Francesca Hong (D)*,  Lori Palmeri (D)*,  Joe Sheehan (D)*,  Angela Stroud (D)*,  Shelia Stubbs (D)*,  Jodi Habush Sinykin (D),  Melissa Ratcliff (D),  Mark Spreitzer (D), 

Fiscal estimate received (on 05/01/2026)

Official Document