2003 - 2004 LEGISLATURE
November 13, 2003 - Introduced by Representatives J. Wood, Suder, Gronemus,
Nischke, Vrakas, Montgomery, Gundrum, Hines, Lothian, Ladwig,
Hundertmark, Gunderson, Sinicki, Jeskewitz, Owens, Pettis, Petrowski, F.
Lasee, Kreibich, Musser, Ott, Freese, McCormick and Boyle, cosponsored by
Senators Zien, Hansen, Roessler, A. Lasee, Lassa, Stepp, Brown, Reynolds
and Wirch. Referred to Committee on Ways and Means.
1An Act to create
70.11 (12m) and 71.26 (1) (am) of the statutes; relating to:
2income tax and property tax exemptions for the American Legion and the
3Veterans of Foreign Wars.
Analysis by the Legislative Reference Bureau
Under current law, the income of certain entities is exempt from the state
income tax. Those entities include political units of this state or the United States,
the University of Wisconsin Hospitals and Clinics Authority, a local exposition
district, a local professional baseball park district, and certain cooperative
associations or corporations.
Under this bill, the income of the American Legion and the Veterans of Foreign
Wars is exempt from the state income tax.
Under current law, generally, property owned by educational, religious, and
benevolent institutions, historical societies, and certain fraternal societies is exempt
from the property tax. Under the bill, property, not exceeding 30 acres, owned by the
American Legion or the Veterans of Foreign Wars is exempt from the property tax.
This bill will be referred to the Joint Survey Committee on Tax Exemptions for
a detailed analysis, which will be printed as an appendix to this bill.
For further information see the state 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:
AB663, s. 1
70.11 (12m) of the statutes is created to read:
70.11 (12m) American Legion and the Veterans of Foreign Wars.
owned by the following organizations that is necessary for the location and 4
convenience of buildings, not exceeding 30 acres:
(a) The American Legion.
(b) The Veterans of Foreign Wars.
AB663, s. 2
71.26 (1) (am) of the statutes is created to read:
(am) Certain fraternal societies.
Income of the American Legion, as 9
organized under s. 188.08, and of the Veterans of Foreign Wars, as organized under 10
(1) The treatment of section 70.11 (12m) of the statutes first applies to the 13
property tax assessments as of January 1, 2004.
(2) The treatment of section 71.26 (1) (am) of the statutes first applies to taxable 15
years beginning on January 1 of the year in which this subsection takes effect, except 16
that if this subsection takes effect after July 31 the treatment of section 71.26 (1) (am) 17
of the statutes first applies to taxable years beginning on January 1 of the year 18
following the year in which this subsection takes effect.