2017 - 2018 LEGISLATURE
January 12, 2017 - Introduced by Representative Ott, by request of Department
of Revenue. Referred to Committee on Judiciary.
1An Act to repeal
70.105 of the statutes; relating to: eliminating the property
2tax assessment freeze (suggested as remedial legislation by the Department of
Analysis by the Legislative Reference Bureau
This bill eliminates a property tax assessment freeze applicable to certain
replacement property. Under current law, if a property owner 1) conveys property
under threat of condemnation or through condemnation proceedings for the benefit
of a public entity to be used for public purposes and 2) acquires a property to replace
the conveyed property (replacement property), a municipality may “freeze” the
assessed value of the replacement property, for up to five years, at an amount equal
to the assessed value of the conveyed property in the year immediately preceding the
conveyance. However, in Gottlieb v. City of Milwaukee, 33 Wis. 2d 408, 147 N.W.2d
633 (1967), the Wisconsin Supreme Court held that the uniformity clause of the
Wisconsin Constitution requires that all property that is taxed must be taxed in its
entirety and at the same rate that applies to all other property in a taxation district.
The court concluded that a property tax assessment freeze applicable to urban
redevelopment corporations was unconstitutional because it constituted a partial
exemption from the property tax.
The bill eliminates the property tax assessment freeze applicable to
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:
70.105 of the statutes is repealed.
(1) This act first applies to taxes based on the assessment as of the January 1 4