AJR98: Joint Resolution Text

LRB-2899/3

PJD:wlj:jf

2005 - 2006 LEGISLATURE

2005 Assembly JOINT RESOLUTION 98

April 13, 2006 - Introduced by Representatives Newcomer, Strachota and Nischke. Referred to Committee on Urban and Local Affairs.

AJR98,1,5 To amend section 1 of article VIII; and to create section 1 (1) (e) of article VIII of the constitution; relating to: different property tax levy rates for parts of cities, villages, towns, counties, and school districts added by attachments to school districts, consolidations, and boundary changes under cooperative agreements (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 Resolved by the assembly, the senate concurring, That:

AJR98, s. 1 Section 1. Section 1 of article VIII of the constitution is amended to read:

AJR98,2,4 [Article VIII] Section 1. (1) The rule of taxation shall be uniform but the except as follows:

AJR98,2,6 (a) The legislature may empower by law authorize cities, villages, or towns to collect and return taxes on real estate located therein by optional methods.

AJR98,2,9 (b) Taxes shall be levied upon such property with such classifications as to forests and minerals including or separate or severed from the land, as the legislature shall prescribe. prescribes by law.

AJR98,2,12 (c) Taxation of agricultural land and undeveloped land, both as defined by law, need not be uniform with the taxation of each other nor with the taxation of other real property.

AJR98,2,18 (d) Taxation of merchants' stock-in-trade, manufacturers' materials and finished products, and livestock need not be uniform with the taxation of real property and other personal property, but the taxation of all such merchants' stock-in-trade, manufacturers' materials and finished products, and livestock shall be uniform, except that the legislature may provide by law that the value thereof shall be determined on an average basis. Taxes may also be imposed

AJR98,2,21 (2) The legislature may by law impose taxes on incomes, privileges, and occupations, which taxes may be graduated and progressive, and reasonable exemptions may be provided.

AJR98, s. 2 Section 2. Section 1 (1) (e) of article VIII of the constitution is created to read:

AJR98,3,12 [Article VIII] Section 1 (1) (e) If all or a portion of a city, village, or town becomes part of another city, village, or town, pursuant to law authorizing consolidations or boundary changes under cooperative agreements; if all or a portion of a county becomes part of another county, pursuant to law authorizing consolidations or boundary changes under cooperative agreements; or if all or a portion of a school district becomes part of another school district, pursuant to law authorizing attachments, consolidations, or boundary changes under cooperative agreements, the governing body of the city, village, town, county, or school district may set property tax levy rates for the additional part that are different from the rates set for the other parts of the city, village, town, county, or school district for not more than 12 years after the attachment, consolidation, or boundary change, but the rates for each part shall be uniform within that part.

AJR98, s. 3 Section 3. Numbering of new provision. The new paragraph (e) of subsection (1) of section 1 of article VIII of the constitution created in this joint resolution shall be designated by the next higher open whole paragraph letter in that subsection in that section in that article if, before the ratification by the people of the amendment proposed in this joint resolution, any other ratified amendment has created a paragraph (e) of subsection (1) of section 1 of article VIII of the constitution of this state. If one or more joint resolutions create a paragraph (e) of subsection (1) of section 1 of article VIII simultaneously with the ratification by the people of the amendment proposed in this joint resolution, the paragraphs created shall be lettered and placed in a sequence so that the paragraphs created by the joint resolution having the lowest enrolled joint resolution letter have the letters designated in that joint resolution and the paragraphs created by the other joint resolutions have letters that are in the same ascending order as are the letters of the enrolled joint resolutions creating the paragraphs.

AJR98,4,5 Be it further resolved, That this proposed amendment be referred to the legislature to be chosen at the next general election and that it be published for 3 months previous to the time of holding such election.

AJR98,4,6 (End)