Except as otherwise provided, a public office is vacant when:

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Terms Used In Wisconsin Statutes 17.03

   (1)   The incumbent dies.
   (2)   The incumbent resigns.
   (3)   The incumbent is removed.
   (4)   The incumbent ceases to be a resident of:
      (a)    This state; or
      (b)    If the office is legislative, the district from which elected; or
      (bm)    If the office is a district attorney, the prosecutorial unit from which elected; or
      (c)    If the office is local and elective, the county, city, village, town, district or area from which elected, except as provided in ss. 60.30 (6), 119.08 (1) (c) and 120.05 (1) (d); or
      (d)    If the office is local and appointive, and residency, subject to s. 66.0502, is a local requirement, the county, city, village, town, district, or area within which the duties of the office are required to be discharged.
   (4m)   In the case of a school district office, the incumbent is absent from the district for a period exceeding 60 days.
   (5)   Whether or not sentenced to imprisonment, the incumbent is convicted and sentenced by a state or federal court for treason, felony or other crime of whatsoever nature punishable by imprisonment in any jail or prison for one year or more, or for any offense involving a violation of the incumbent’s official oath. A vacancy so created is not affected by a stay of execution of judgment. Reversal of the judgment, but not a pardon, immediately restores the incumbent to office if the term has not expired and entitles the incumbent to the emoluments of the office for the time the incumbent would have served in the office but for the judgment.
   (6)   A competent tribunal voids the election or appointment; or adjudges the incumbent to be incapable of understanding the objective of the elective process; or places the incumbent under guardianship, unless the court finds that the incumbent is competent to exercise the right to vote.
   (7)   A person elected or appointed or reelected or reappointed to any office neglects or refuses to take and file the official oath or to execute or renew the official bond if required, or to file the oath or bond as prescribed by law.
   (8)   The incumbent neglects or refuses to execute and file an additional bond, when lawfully required, as prescribed by law.
   (9)   A person elected or appointed to fill a vacancy or for a full term declines the office in writing or dies before qualifying or declines in writing or dies before the time when, by law, the person should enter upon the duties of the office to which elected or appointed.
   (10)   If the office is elective, the incumbent’s term expires, except for the office of sheriff, coroner, register of deeds or district attorney.
   (11)   If the office is a school board seat, the first annual school meeting of a school district fails to elect school board members for the district.
   (12)   The offices are established upon the creation by the legislature of a new county and a new town.
   (13)   Any other event occurs which is declared by any special provision of law to create a vacancy.