2005 - 2006 LEGISLATURE
April 13, 2006 - Introduced by Representatives Newcomer, Strachota and
Nischke. Referred to Committee on Urban and Local Affairs.
AJR98,1,5 1To amend section 1 of article VIII; and to create section 1 (1) (e) of article VIII of
2the constitution; relating to: different property tax levy rates for parts of cities,
3villages, towns, counties, and school districts added by attachments to school
4districts, consolidations, and boundary changes under cooperative agreements
5(first consideration).
Analysis by the Legislative Reference Bureau
This proposed constitutional amendment, proposed to the 2005 legislature on
first consideration, excepts from the requirement of the "uniformity clause" parts of
cities, villages, towns, counties, and school districts added by attachments to school
districts, consolidations, and boundary changes under cooperative agreements with
other cities, villages, towns, counties, and school districts. The proposed
constitutional amendment permits the governing body of the city, village, town,
county, or school district to set different property tax levy rates on the parts for not
more than 12 years, but the rates for each part must be uniform within that part.
The general statement of the Wisconsin Constitution that the "rule of taxation
shall be uniform" is subject to other exceptions: real estate taxes may be collected
in more than one way, and forests, minerals, agricultural land, undeveloped land,
and certain kinds of personal property may be taxed differently than is other
property.
In addition to the substantive changes, this joint resolution makes stylistic
changes and breaks section 1 of the constitution into subsections to facilitate future
amendments and to avoid conflicts if other amendments to the section are proposed.

A constitutional amendment requires adoption by two successive legislatures,
and ratification by the people, before it can become effective.
AJR98,2,1 1Resolved by the assembly, the senate concurring, That:
AJR98, s. 1 2Section 1. Section 1 of article VIII of the constitution is amended to read:
AJR98,2,43 [Article VIII] Section 1. (1) The rule of taxation shall be uniform but the except
4as follows:
AJR98,2,6 5(a) The legislature may empower by law authorize cities, villages, or towns to
6collect and return taxes on real estate located therein by optional methods.
AJR98,2,9 7(b) Taxes shall be levied upon such property with such classifications as to
8forests and minerals including or separate or severed from the land, as the
9legislature shall prescribe. prescribes by law.
AJR98,2,12 10(c) Taxation of agricultural land and undeveloped land, both as defined by law,
11need not be uniform with the taxation of each other nor with the taxation of other real
12property.
AJR98,2,18 13(d) Taxation of merchants' stock-in-trade, manufacturers' materials and
14finished products, and livestock need not be uniform with the taxation of real
15property and other personal property, but the taxation of all such merchants'
16stock-in-trade, manufacturers' materials and finished products, and livestock shall
17be uniform, except that the legislature may provide by law that the value thereof
18shall be determined on an average basis. Taxes may also be imposed
AJR98,2,21 19(2) The legislature may by law impose taxes on incomes, privileges, and
20occupations, which taxes may be graduated and progressive, and reasonable
21exemptions may be provided.
AJR98, s. 2 22Section 2. Section 1 (1) (e) of article VIII of the constitution is created to read:
AJR98,3,12
1[Article VIII] Section 1 (1) (e) If all or a portion of a city, village, or town becomes
2part of another city, village, or town, pursuant to law authorizing consolidations or
3boundary changes under cooperative agreements; if all or a portion of a county
4becomes part of another county, pursuant to law authorizing consolidations or
5boundary changes under cooperative agreements; or if all or a portion of a school
6district becomes part of another school district, pursuant to law authorizing
7attachments, consolidations, or boundary changes under cooperative agreements,
8the governing body of the city, village, town, county, or school district may set
9property tax levy rates for the additional part that are different from the rates set
10for the other parts of the city, village, town, county, or school district for not more than
1112 years after the attachment, consolidation, or boundary change, but the rates for
12each part shall be uniform within that part.
AJR98, s. 3 13Section 3. Numbering of new provision. The new paragraph (e) of
14subsection (1) of section 1 of article VIII of the constitution created in this joint
15resolution shall be designated by the next higher open whole paragraph letter in that
16subsection in that section in that article if, before the ratification by the people of the
17amendment proposed in this joint resolution, any other ratified amendment has
18created a paragraph (e) of subsection (1) of section 1 of article VIII of the constitution
19of this state. If one or more joint resolutions create a paragraph (e) of subsection (1)
20of section 1 of article VIII simultaneously with the ratification by the people of the
21amendment proposed in this joint resolution, the paragraphs created shall be
22lettered and placed in a sequence so that the paragraphs created by the joint
23resolution having the lowest enrolled joint resolution letter have the letters
24designated in that joint resolution and the paragraphs created by the other joint

1resolutions have letters that are in the same ascending order as are the letters of the
2enrolled joint resolutions creating the paragraphs.
AJR98,4,5 3Be it further resolved, That this proposed amendment be referred to the
4legislature to be chosen at the next general election and that it be published for 3
5months previous to the time of holding such election.
AJR98,4,66 (End)
Loading...
Loading...