2019 - 2020 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO ASSEMBLY BILL 490
December 11, 2019 - Offered by Representative Brooks.
1An Act to repeal
66.0602 (3) (a) and 66.0602 (3) (b) of the statutes;
2changes to the local levy limit calculation for a political subdivision that
3transfers, or accepts, responsibility to provide a governmental service to
4another governmental unit.
Analysis by the Legislative Reference Bureau
Generally under current law, local levy limits are applied to the property tax
levies that are imposed by a political subdivision in December of each year. Current
law prohibits any political subdivision from increasing its levy by a percentage that
exceeds its “valuation factor," which is defined as the greater of either 0 percent or
the percentage change in the political subdivision's equalized value due to new
construction, less improvements removed.
Also under current law, if a political subdivision transfers to another
governmental unit the responsibility to provide a service that it provided in the
previous year, the levy increase limit otherwise applicable in the current year is
decreased to reflect the cost that the political subdivision would have incurred to
provide that service. Conversely, if a political subdivision increases the services it
provides by adding responsibility for providing a transferred service, the levy
increase limit otherwise applicable in the current year is increased to reflect the cost
of the service. This bill repeals both of these provisions.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
66.0602 (3) (a) of the statutes is repealed.
66.0602 (3) (b) of the statutes is repealed.
This act first applies to a levy that is imposed in December 2020.