2017 - 2018 LEGISLATURE
June 2, 2017 - Introduced by Representatives Zepnick, C. Taylor, Crowley,
Vruwink, Berceau and Ohnstad, cosponsored by Senators Carpenter and L.
Taylor. Referred to Committee on Local Government.
1An Act to create
66.0602 (3) (e) 10. of the statutes; relating to: exceptions from
2local levy limits for public safety purposes.
Analysis by the Legislative Reference Bureau
Generally under current law, local levy limits are applied to the property tax
levies that are imposed in December of each year. Current law prohibits any city,
village, town, or county (political subdivision) from increasing its levy by a
percentage that exceeds its “valuation factor," which is defined as the greater of
either zero percent or the percentage change in the political subdivision's equalized
value due to new construction, less improvements removed. In addition, the
calculation of a political subdivision's levy does not include any tax increment that
is generated by a tax incremental district.
Current law contains a number of exceptions to the levy limit, such as amounts
a county levies for a countywide emergency medical system, for a county children
with disabilities education board, and for certain bridge and culvert construction and
repair. In addition, a political subdivision may exceed the levy limit that is otherwise
applicable if its governing body adopts a resolution to do so and if that resolution is
approved by the electors in a referendum.
This bill creates another exception to local levy limits. Under the bill, amounts
levied by a political subdivision for public safety purposes do not apply to the levy
limit that is otherwise applicable. The bill first applies to a levy that is imposed in
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:
66.0602 (3) (e) 10. of the statutes is created to read:
(e) 10. The amount that a political subdivision levies in that year 3
for public safety purposes.
(1) This act first applies to a levy that is imposed in December 2017.