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2025 - 2026 LEGISLATURE
LRB-2870/1
EKL:cdc
July 9, 2025 - Introduced by Senator Stafsholt, cosponsored by Representative Kreibich. Referred to Committee on Agriculture and Revenue.
SB370,1,2
1An Act to create 70.11 (12) (d) of the statutes; relating to: property tax
2exemption for health education and fitness charitable organization.
Analysis by the Legislative Reference Bureau
This bill provides a property tax exemption for a charitable organization that owns a facility used to provide health education and related fitness opportunities to the community. The organization must have a financial assistance program open to all members of the community and must provide free services to individuals who share a household with a service member deployed overseas. The Internal Revenue Service must have confirmed the organizations federal tax exempt status as a charitable organization in a determination letter issued no later than March 5, 2009.
Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.
For further information see the 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:
SB370,13Section 1. 70.11 (12) (d) of the statutes is created to read:
SB370,2,10
170.11 (12) (d) All the property owned or leased by an organization that is
2exempt from taxation under section 501 (c) (3) of the Internal Revenue Code, as
3confirmed by a determination letter issued by the internal revenue service no later
4than March 5, 2009, if all of the property is used for the purposes for which the
5federal income exemption was granted, the property consists of one facility used to
6provide health education and related fitness opportunities to the community, the
7organization has a financial assistance program open to all members of the
8community, and the organization provides free services to individuals who share a
9household with a member of the armed forces of the United States who is deployed
10overseas.
SB370,211Section 2. Initial applicability.
SB370,2,1212(1) This act first applies to property tax assessments as of January 1, 2026.
SB370,2,1313(end)
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