CP095 (Special Assessment Policy)CITY OF JANESVILLE Policy No. 95
Page 1 of 3
CITY COUNCIL POLICY STATEMENT
Date Issued: 1/12/2016
Revised: 2/14/2022
General Subject: Administration
Effective Date: 2/15/2022
Specific Subject: Payment of Special
Assessments and Other Cancellation Date:
Development Costs
Supersedes No.
Responsible City Manager’s Office
Dept./Div.:
PURPOSE
To establish policies and terms for the payment of special assessments associated with the
construction of various public improvements typically including paving, curb and gutter,
sidewalk, water main, sanitary sewer, storm sewer, and street lighting in accordance with
Wisconsin State Statutes; and to establish criteria for the consideration of alternate
payment arrangements in cases of financial hardship.
STATEMENT OF POLICY
1. General
A. Those property owners benefitting from public improvements constructed or
installed adjacent to their property should pay for such improvements.
B. The City of Janesville recognizes the substantial impact public improvement
costs have on the individual property owners and may provide payment
options to lessen that burden.
C. The City of Janesville is not a financial institution in the business of financing
improvement costs of private development.
2. Methods of payment for individual property owners
A. Three methods of payment shall be available to any individual property
owner in the City of Janesville who is assessed for a necessary public
improvement. However, these payment methods shall not apply to
subdividers, land developers, speculative builders, or owners of three or
more vacant lots on the same street or within ¼ mile of another.
i. The assessment may be paid in cash upon completion of the work.
ii. The assessment may be paid with property taxes for the first year
following the completion of the work. Interest shall be charged
beginning thirty (30) days after the date of the invoice.
iii. The assessment may be spread over a period of five (5) years with
interest set at the rate the City borrows plus one (1) percent interest
on the unpaid balance. The first installment on the five-year plan shall
include 1/5 of the principal with the interest on the unpaid portion and
shall be so entered in the tax roll. Each of the subsequent installments
shall be entered in each of the annual tax rolls thereafter until all are
CITY OF JANESVILLE Policy No. 95
Page 2 of 3
CITY COUNCIL POLICY STATEMENT
Date Issued: 1/12/2016
Revised: 2/14/2022
General Subject: Administration
Effective Date: 2/15/2022
Specific Subject: Payment of Special
Assessments and Other Cancellation Date:
Development Costs
Supersedes No.
Responsible City Manager’s Office
Dept./Div.:
collected. Interest shall be charged beginning thirty (30) days after
the date of the date of invoice.
B. Any of the methods of payment stated above may be elected by an individual
property owner on any assessment for a public improvement project except
for the installation of sewer and water service pipes (laterals).
Exception
Special assessments for which the total amount due is less than $500 shall
not be eligible for extended payment on either a five- or ten-year plan. Such
assessments may be paid under the provisions of Paragraph A(i) or A(ii)
above.
C. Any property with a non-use deferred special assessment that has expired
may pay the special assessment in full in cash or may be split over a period
of five (5) years with interest at the rate the City borrows plus one (1) percent
interest. The first installment on the five (5) year plan shall include 1/5 of the
principal with the interest on the unpaid portion and shall be so entered in the
tax roll. Each of the subsequent installments shall be entered in each of the
annual tax rolls thereafter until all are collected. Interest shall be charged
beginning thirty (30) days after the date of the date of invoice.
3. Methods of Payment for subdividers, land developers, speculative builders, or
owners of three or more vacant lots on the same street or within ¼ mile of each
other.
A. For real property development, the City will enter a Memorandum of
Understanding (MOU) with the developer that details the responsibilities of
the City and Developer. The MOU will detail the terms with regards to their
respective roles in the funding, coordination, design, construction staking,
construction, inspection, and as-built documentation related to activities
associated with the proposed real property development project.
B. It is the City’s goal to promote development while minimizing potential
financial loss to the City. Therefore, Developers shall pay for design costs
associated with extending infrastructure prior to staff conducting the work
based on estimated costs. Likewise, if a Developer elects to have the City bid
and construct the improvements, the Developer shall pay the City in cash the
CITY OF JANESVILLE Policy No. 95
Page 3 of 3
CITY COUNCIL POLICY STATEMENT
Date Issued: 1/12/2016
Revised: 2/14/2022
General Subject: Administration
Effective Date: 2/15/2022
Specific Subject: Payment of Special
Assessments and Other Cancellation Date:
Development Costs
Supersedes No.
Responsible City Manager’s Office
Dept./Div.:
full amount of the construction costs and administrative fees prior to the
Council awarding any public works contract.
4. Financial Hardships.
A. If an individual property owner has a financial hardship, they may apply in
writing to the City Clerk-Treasurer for alternate payment arrangements. The
property owner must provide whatever information the City Clerk-Treasurer
determines is necessary for the purposes of determining financial hardship.
i. To spread payments over ten (10) years with interest, rather than five
years as provided in Section 2 (A)(iii), the following criteria must be
met:
a. The property involved is owned by and is the primary residence
of such person.
b. The adjusted annual family income of such person is equal to
or less than 80% of the Rock County median income as
established by the Department of Housing and Urban
Development.
ii. To have all payments deferred until ownership of the property is
transferred the following criteria must be met:
a. The property involved is owned by and is the primary residence
of such person.
b. The person is over 64 years of age or is handicapped, limiting
earning ability.
c. The adjusted annual family income of such person is equal to
or less than 50% of the Rock County median income as
established by the Department of Housing and Urban
Development.
During this period of deferment, no interest shall accrue.
B. If the City Clerk-Treasurer determines that the property qualifies for a
financial hardship based on the established criteria, they may administratively
approve the request. No further action by the City Council is required.