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2019 - 2020 LEGISLATURE
September 23, 2019 - Introduced by Senators Kooyenga, Miller, Petrowski,
Wanggaard and Darling, cosponsored by Representatives Brooks,
Hesselbein, Katsma, Gundrum, Allen, Anderson, Ballweg, Dittrich,
Duchow, Knodl, Krug, Kuglitsch, Kulp, Loudenbeck, Ohnstad, Petersen,
Rodriguez, Sanfelippo, Snyder, Subeck, Tusler, Zimmerman and Steffen.
Referred to Committee on Local Government, Small Business, Tourism and
Workforce Development.
SB441,1,3 1An Act to repeal 66.0602 (3) (a) of the statutes; relating to: changes to the local
2levy limit calculation for a political subdivision that transfers responsibility to
3provide a governmental service to another 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 zero 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. This bill repeals that provision.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
1Section 1. 66.0602 (3) (a) of the statutes is repealed.
SB441,2,22 (End)