LRB-0864/1
PJD:kmg:jf
2003 - 2004 LEGISLATURE
August 26, 2003 - Introduced by Representatives Black, Turner, Plouff, Berceau,
Miller, Boyle, Pocan, Pope-Roberts, Krug and Zepnick, cosponsored by
Senators Wirch, Carpenter, Decker, Hansen, Erpenbach, Breske, Chvala
and Lassa. Referred to Committee on Ways and Means.
AJR41,1,3
1To amend section 1 of article VIII of the constitution;
relating to: authorizing the
2legislature to reduce property taxes on principal dwellings owned and occupied
3by residents of this state (first consideration).
Analysis by the Legislative Reference Bureau
This proposed constitutional amendment, proposed to the 2003 legislature on
first consideration, permits the legislature to reduce property taxes on principal
dwellings owned and occupied by residents of this state by creating a tax exemption
from property taxes, or from property taxes levied for school purposes, in a dollar
amount fixed by the legislature.
The general statement of the Wisconsin Constitution that the "rule of taxation
shall be uniform" is subject to a number of exceptions: real estate taxes may be
collected in more than one way; forests, minerals, agricultural land, undeveloped
land, and certain kinds of personal property may be taxed differently than is other
property; and nonuniform income taxes, privilege taxes, and occupational taxes may
be imposed.
In addition to the substantive changes, this joint resolution makes stylistic
changes and breaks this section into subsections to facilitate future amendments
and to avoid conflicts if other amendments to this section are proposed.
A constitutional amendment requires adoption by 2 successive legislatures,
and ratification by the people, before it can become effective. The proposed
amendment is not self-executing; consequently, even after ratification, no change
will occur until the legislature enacts laws authorizing the property tax exemption.
AJR41,2,1
1Resolved by the assembly, the senate concurring, That:
AJR41, s. 1
2Section
1. Section 1 of article VIII of the constitution is amended to read:
AJR41,2,43
[Article VIII] Section 1. The rule of taxation shall be uniform
but the except as
4follows:
AJR41,2,6
5(1) The legislature may
empower
by law authorize cities, villages or towns to
6collect and return taxes on real estate located therein by optional methods.
AJR41,2,9
7(2) 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.
AJR41,2,12
10(3) 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.
AJR41,2,18
13(4) 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
AJR41,2,21
19(5) 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.
AJR41,3,3
22(6) The legislature may reduce property taxes imposed on principal dwellings,
23as defined by law, which are owned and occupied by residents of this state by creating
1a tax exemption from property taxes, or from property taxes levied for school
2purposes, in a dollar amount that the legislature provides by law. The dollar amount
3must be uniform throughout the state.
AJR41,3,6
4Be it further resolved, That this proposed amendment be referred to the
5legislature to be chosen at the next general election and that it be published for 3
6months previous to the time of holding such election.
