LRB-4521/3
PJD:kmg:ch
1999 - 2000 LEGISLATURE
March 13, 2000 - Introduced by Representatives Pettis, Musser, F. Lasee, Sykora
and Skindrud. Referred to Committee on Government Operations.
AJR112,1,3
1To renumber and amend section 1 of article VIII; and
to create section 1 (2) of
2article VIII of the constitution;
relating to: limiting the annual percentage
3increase in property taxes assessed on real property (first consideration).
Analysis by the Legislative Reference Bureau
This proposed constitutional amendment, proposed to the 1999 legislature on
first consideration, provides that, beginning with real property taxes assessed on the
January 1 after ratification, the maximum annual percentage change in the property
tax on a parcel of real property for any year equals the lesser of: 1) 5%; or 2) the rate
of inflation in the prior year, doubled, but not less than zero percent.
A proposed constitutional amendment requires adoption by 2 successive
legislatures, and ratification by the people, before it can become effective.
AJR112,1,4
4Resolved by the assembly, the senate concurring, That:
AJR112, s. 1
5Section
1. Section 1 of article VIII of the constitution is renumbered section
61 (1) of article VIII and amended to read:
AJR112,2,107
[Article VIII] Section 1 (1)
The Subject to other provisions of this section, the 8rule of taxation shall be uniform but the legislature may empower cities, villages or
9towns to collect and return taxes on real estate located therein by optional methods.
1Taxes shall be levied upon such property with such classifications as to forests and
2minerals including or separate or severed from the land, as the legislature shall
3prescribe. Taxation of agricultural land and undeveloped land, both as defined by
4law, need not be uniform with the taxation of each other nor with the taxation of other
5real property. Taxation of merchants' stock-in-trade, manufacturers' materials and
6finished products, and livestock need not be uniform with the taxation of real
7property and other personal property, but the taxation of all such merchants'
8stock-in-trade, manufacturers' materials and finished products and livestock shall
9be uniform, except that the legislature may provide that the value thereof shall be
10determined on an average basis.
AJR112,2,13
11(3) Taxes may also be imposed on incomes, privileges and occupations, which
12taxes may be graduated and progressive, and reasonable exemptions may be
13provided.
AJR112, s. 2
14Section
2. Section 1 (2) of article VIII of the constitution is created to read:
AJR112,2,1715
[Article VIII] Section 1 (2) (a) In this subsection, "inflation" means the
16percentage change in the United States Bureau of Labor Statistics Consumer Price
17Index for Milwaukee-Racine, all items, all urban consumers, or its successor index.
AJR112,2,2218
(b) Beginning with real property taxes assessed on the January 1 after
19ratification of this subsection, the maximum annual percentage change in the
20property tax on a parcel of real property for any year, excluding delinquent property
21taxes, special assessments, special charges, special taxes and taxes authorized under
22section 10 (3) of this article, equals the lesser of:
AJR112,2,2323
1. Five percent; or
AJR112,2,2424
2. The rate of inflation in the prior year, doubled, but not less than zero percent.
AJR112,3,3
1Be it further resolved, That this proposed amendment be referred to the
2legislature to be chosen at the next general election and that it be published for 3
3months previous to the time of holding such election.
