2025 - 2026 LEGISLATURE
LRBb0675/1
KP:cdc
ASSEMBLY AMENDMENT 23,
TO ASSEMBLY SUBSTITUTE AMENDMENT 2,
TO ASSEMBLY BILL 50
July 2, 2025 - Offered by Representatives Spaude, Anderson, Andraca, Arney, Bare, Billings, Brown, Clancy, Cruz, DeSanto, DeSmidt, Doyle, Emerson, Fitzgerald, Goodwin, Haywood, Hong, Hysell, J. Jacobson, Joers, Johnson, Kirsch, Madison, Mayadev, McCarville, McGuire, Miresse, Moore Omokunde, Neubauer, Palmeri, Phelps, Prado, Rivera-Wagner, Roe, Sheehan, Sinicki, Snodgrass, Stroud, Stubbs, Subeck, Taylor, Tenorio, Udell and Vining.
AB50-ASA2-AA23,1,5420.835 (1) (a) Property tax freeze incentive payments. A sum sufficient to 5make the payments under s. 79.06. AB50-ASA2-AA23,2,2779.015 Statement of estimated payments. The department of revenue, on 8or before September 15 of each year, shall provide to each municipality and county 9a statement of estimated payments to be made in the next calendar year to the 10municipality or county under ss. 79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and 1179.05 and shall provide a statement of estimated payments to be made to the
1municipality or county under s. 79.06 if the municipality or county is eligible for a 2payment under s. 79.06 in the next calendar year. AB50-ASA2-AA23,2,5479.06 Property tax freeze incentive payments. (1) In this section, 5“political subdivision” means a city, village, town, or county. AB50-ASA2-AA23,2,86(2) (a) A political subdivision is eligible for a payment under sub. (3) if its 7property tax levy in a year is less than or equal to its property tax levy in the 8immediately preceding year. AB50-ASA2-AA23,2,119(b) For purposes of determining eligibility under par. (a), a political 10subdivision’s property tax levy excludes all of the following expenditures made by 11the political subdivision: AB50-ASA2-AA23,2,12121. Expenditures related to annexation or service consolidation. AB50-ASA2-AA23,2,13132. Unreimbursed emergency expenditures. AB50-ASA2-AA23,2,1614(3) (a) Beginning in 2026, each political subdivision that is eligible under sub. 15(2) on the basis of its property tax levy imposed in the immediately preceding 16December shall receive a payment calculated as follows: AB50-ASA2-AA23,2,18171. Multiply the political subdivision’s property tax levy for the year of the 18payment by 0.03. AB50-ASA2-AA23,2,20192. If the political subdivision received a payment under this subsection in the 20immediately preceding year, multiply the amount of the payment by 1.03. AB50-ASA2-AA23,2,21213. Add the amounts determined under subds. 1. and 2. AB50-ASA2-AA23,2,2422(b) For purposes of calculating the amount of a payment under par. (a), a 23political subdivision’s property tax levy excludes all expenditures excluded under 24sub. (2) (b). AB50-ASA2-AA23,3,4
1(c) The department of revenue shall certify the amount of the payment due 2each taxing jurisdiction under par. (a) to the department of administration, and the 3department of administration shall make the payment on or before the first Monday 4in May. AB50-ASA2-AA23,3,65(4) The department of revenue may promulgate rules to implement this 6section.”.
